جستجوی مقالات مرتبط با کلیدواژه "systematic review" در نشریات گروه "حسابداری"

Stability affects the planning process and making optimal decisions by managers; Uncertainty and instability have been introduced in financial and economic literature as one of the most important factors affecting the amount and level of investment in countries. The impact of uncertainty on the reduction of income and profitability of companies and, as a result, the lack of attractiveness of the Country's financial market for foreign investors, has attracted the attention of experts and researchers. This research aims to systematically review uncertainty research to determine the future trends of this research field. For this purpose, a systematic literature review with a Meta-synthesis approach is used. After deciding on the search protocol and article selection indicators, 68 articles were selected. The evaluation of the selected articles led to the identification of 47 Factors and the measurement indicators related to each Factor. Uncertainty Factors were classified into company, industry, macroeconomy, and international economy. Examining the research carried out in the company aspect shows the interest of the researchers in investigating the uncertainties related to the upstream and downstream chain; In fact, managers and shareholders of companies are insecure about the supply of raw materials for production and sale of manufactured products. In the following, trend-setting articles and highly cited authors were mentioned in each period. The authors believe that the future research process in the field of uncertainty will focus on combined research in both global and corporate dimensions, and researchers will investigate the impact of uncertainty on international companies; This line of research has been started for several years with the tariff war between the United States of America and China and has been intensified by changes in tax rates by governments, so it seems that the research process in the field of tax arbitrage will increase; Also, due to the increasing trend of joint research in the field of uncertainty and cryptocurrencies, this research path is expected to become one of the main paths of uncertainty studies.

Evaluating the change in the intellectual angles and approach of auditors along the professional path is considered an emerging issue in the behavioral field of auditing knowledge, which has made the need to focus on changing the professional code of conduct in this field more important than in the past. Therefore, this study tries to first determine the dimensions of the cognitive styles model of independent auditors and then, through the process of systematic representation, to determine the location of the identified components in the consequences and system drivers. In this study, referring to the previous research of researchers (Mohammadi et al., 2022), the theoretical framework of auditors' cognitive styles is explored through systematic representation. The target population in the systematic evaluation 23 auditors with more than 5 years of professional auditing experience based on work experience and the level of technical and specialized knowledge through homogeneous sampling and available participated in the quantitative section. The results in the process of systematic representation analysis, it was determined that critical senses and pragmatic senses in auditors' cognitive functions are considered as behavioral stimuli in professional judgment, which lead to the emergence of esoteric and abstract senses as primary consequences and objective senses and They become skeptical as secondary consequences. In other words, the most important axis of auditors' cognitive style is critical senses, which can be effective in improving auditors' professional judgment based on two objective and skeptic functions.

The aim of this study is to conduct a review of auditing professions’ social status research and presenting a model for measurement of auditing professions’ social status in Iran.

The present study is a systematic review and using Prisma flow diagram. In order to achieve the research objectives, the present study focuses on articles published in the ProQuest, ScienceDirect, Scopus, Google Scholar, Springer, Emerald (for foreign articles) and the Noormags, Magiran, Civilica, Ensani portal, Scientific Information Database, Central Library of Allameh Tabatabai University, National library (for domestic articles) from 1990 to 2022. Also, in order to assess the validity of the presented model, using a researcher-made questionnaire whose validity and reliability were confirmed, the opinions of 116 experts were received in 2022 and analyzed. The results of the questionnaire are confirming of all the main aspects of the presented model.

Out of 6670 studies, 62 studies had inclusion criteria and entered at the final analysis. Finally, in the matrix of concepts, concepts such as economic resources, social support, education, dimensions of occupational prestige, dimensions of professional identity and independence were identified for the social status of the auditing profession in Iran.

According to the results, components effective on auditing professions’ social status in Iran included two main themes known dimensions of occupational prestige and dimensions of social stratification. To measure this status, various indicators such as Walton's quality of life questionnaire, job satisfaction questionnaire and per capita income of audit institutions can be used, which is presented in the form of a model.
Contribution: Considering that no research has been done to measure the social position of the auditing profession in Iran. The present model helps the understanding of organizational decision makers and audit institutions to pay special attention to the auditing professions’ social status and improve the social status of the auditing profession.