جستجوی مقالات مرتبط با کلیدواژه « effectiveness » در نشریات گروه « حسابداری »

Due to the lack of comprehensive research in the country in order to provide a model to evaluate the performance of the audit committee, the present research has addressed this issue and a practical model for the use of the activities of the audit committee has been presented.

The research method used in the first stage of the research was extracting the dimensions, components and performance evaluation indicators of the audit committee from the theoretical sources of the research. Then, the fuzzy Delphi method was used to screen the indicators, and the best-worst (BWM) multi-criteria decision-making method was used to weight each dimension, component, and index.

The model obtained in the current research includes 3 parts of evaluating the individual characteristics of the members of the audit committee, evaluating the work processes and reporting of the audit committee, and evaluating its duties and responsibilities, and the final model includes 3 dimensions, 13 components and 78indicator.

According to the findings of the research, the important components in evaluating the performance of the audit committee are the audit committee meetings, the audit committee resources, communication with the board of directors, the audit committee charter, and monitoring of financial reporting. Also, the results showed that the working and reporting processes of the audit committee have the most weight in the evaluation of the audit committee's performance, and the evaluation of the audit committee meetings as the focus of the audit committee's activities is the most important among the evaluation components.

The purpose of this research is to investigate, calculate, and explain the indicators for monitoring the effectiveness and efficiency of internal audits in municipalities.

This research is applied in terms of purpose and qualitative in terms of data collection method. The statistical population of the research consisted of internal audit experts from various departments of Mashhad Municipality. Snowball sampling was utilized to collect information, and the opinion saturation criterion was employed as the sampling endpoint standard.

After conducting 21 in-depth interview sessions, information saturation was achieved. The theme analysis method was utilized to analyze the interviews, resulting in the identification of 39 indicators as the main themes of this research.

The results of the research showed that the most important themes of monitoring the effectiveness of internal audit in municipalities include the degree of elimination of weaknesses in the field of compliance audit, the degree of elimination of weaknesses in the field of operational audit, the degree of implementation of compliance audit proposals, the degree of satisfaction of senior internal audit managers, the degree of savings created as a result of the internal audit, the comments of professional associations, the implementation of operational audit, and the placement of operational audit in the organization chart of the municipality. The most important themes of monitoring the efficiency of internal audit in municipalities include the degree of systematization of internal audit instructions, the degree of mechanization of the audit process, the amount of training courses held for internal auditors, the level of internal auditors' capabilities, memberships and professional work certificates, the presence of internal audit agents in the regions, and the presence of internal audit agents in organizations and subsidiaries.

Evaluating the Role of Management Accounting in Promoting Transparency and Preventing Corruption in the Public SectorSubject and Purpose of the Article. The purpose of this study is to assess the role of management accounting in promoting transparency and preventing corruption in the public sector.

  In this study, a qualitative and survey-based method was to collect data and analyze them. Necessary data were collected in the year 2022 through interviewing 13 experts and the distribution of questionnaires among 114 experts in the field of management accounting in companies and public sector organizations.

The results of the research show that management accounting makes the cost transparent through the costing of the components and this will especially have manyapplications in state contracts where the possibility of corruption and collusion is high, and in this way.

Originality, and its Contribution to the Knowledge: Management accounting will increase effectiveness and economic efficiency (value creation for money). The actual costs and the standard costs are compared, the public service tariff is set, and costs can be better managed when the flow of resources between activities is determined. Cost flow in the organizational structure can be clarified in terms of cost centers costing as well as processes and activities, and knowing the cost flow will help cost management and prevent corruption.

The aim of the current research is to explain the effectiveness of disclosing non-financial information in accounting reports based on factor analysis. For this purpose, all accounting reports of listed companies that have a non-financial (qualitative) aspect (including: attached notes, report of the board of directors to the assembly, internal control report, audit reports) to extract non-financial variables It was investigated and 50 non-financial variables were identified and sent to 380 people in the form of a checklist to obtain points from experts based on Morgan's table, refining the opinions of the research experts to 23 non-financial variables, finally, the mentioned non-financial variables were divided into four social and economic factors, environment and corporate governance were divided, also in order to measure the effectiveness of the mentioned factors, 5 criteria including: stock liquidity, information asymmetry, financial performance, price concurrency and cost of capital were used as dependent variables for the time period 2012 to 2021. The present research method is applied in terms of purpose and descriptive in terms of data collection method. In terms of the type of data, it is a qualitative and quantitative research, and in terms of the method of data analysis, it is a research with a mixed method, which will be used in a part of the research using a qualitative method and in another part, a quantitative method. And for data analysis, Stata software version 15 and tabular data model were used. The results of the research showed that, based on the factor analysis, all the mentioned factors have a positive and significant effect on the effectiveness of accounting reports.

The audit committee plays an important role in implementing the corporate governance system, and evaluating its performance is essential to determine the improvement of activities and increase its efficiency and effectiveness. Due to the lack of a clear framework for evaluating the performance of the audit committee in Iran, the present study has tried to provide a systematic framework for evaluating the performance of the audit committee. The present study is considered as a development research in terms of purpose and for conducting research, the qualitative research method has been used and among the qualitative research methods, the meta-combined method has been used. In order to achieve the objectives of the research, research conducted over a period of 30 years (1993 to 2022) and 513 articles were reviewed and finally 76 articles that received the necessary points has been analyzed using the Sandelsky and Barroso meta-combination method. The research findings provide 95 indicators, 15 components and 3 dimensions to evaluate the performance of the audit committee. Finally, using Shannon entropy method, the level of support of previous research findings from the present research findings is determined and also suggestions for future research are presented.

Nowadays performance auditors, beside of their traditional role in financial and performance control, can facilitate the change and improvement in the auditees, However, to occur effective changes in the auditee organization, various factors are influential. The purpose of this research was to examine the effect of organizational commitment and management leadership style on the effectiveness of management performance audit. The population of this applied, correlational research consisted of the senior managers, middle managers, and experts of companies that had used performance audit services over the period 2013-2020. Data were collected using a questionnaire. Systematic sampling used for sampling and the number of samples was equal to 208 questionnaires. We also used structural equations with the Partial Least Squares (PLS) to test the research hypotheses. Goodness-of-fit indices in structural equations indicated that the main hypothesis of the research was true, i.e. organizational commitment and management leadership style has a significant positive effect on performance audit effectiveness.

Abstract Subject and Objective of the article: The main goal of this research is to identifying and ranking the factors affecting the effectiveness of the internal control system in government institutions and organizations.Research In order to identifying the effective factors on the effectiveness of the internal control system of government institutions and organizations, while reviewing the studies, a semi-structured interview was conducted using the qualitative method of theme analysis. In this research, the fuzzy Delphi method was used to rank and find the degree of importance of the factors. The interviewed experts were 18 university professors and top managers of government organizations and experts in the audit field with an emphasis on the internal control system.Research Data analysis shows 6 main themes including individual, performance, legal, managerial, environmental and organizational components, which are effective in the effectiveness of the internal control system of government institutions and organizations.Conclusion, originality and its contribution to knowledge: Based on the results of the research, government institutions and organizations can make their evaluation multi-dimensional and by relying on identified and refined factors in individual, performance, legal, managerial, environmental and organizational dimensions, measure the internal control of the institutions and organizations under investigation and Finally, more comprehensive decisions will be made based on the opinion of experts and scientific foundations.

According to Kiani et al. (2021), 53 Components of Auditing, Performance, Development, Sustainable, Supply Chain, Mining, have been Identified, Since Auditing Performance is an Independent, Targeted, and Reliable Evaluation of Components (Commitments, Systems, Operations, Programs, Activities, In terms of Compliance With Cost-Effectiveness, Efficiency and Effectiveness Criteria and Provide a Proposal with the Aim of Progress and Development, Due to limited Resources in the Allocation of the Present Study, the Importance and Weight of Each Component is Extracted From the Components According to the Impact on Each of the Audit Criteria. The Purpose of this Study is to Rank the Components of Performance Audit Criteria in the Sustainable Development of the Mining Supply Chain, for Governance with Accountability and Transparency, to Rank the Necessary Components of the Two Delphi Methods and Hierarchical Analysis With the Help of Mining and Industry Minerals with a History of More than 25 Years and Snowball and Non-random Sampling Methods Have Been Used in the Time Range of 2021, A ccording to the Results of the Research. The Research Was Compiled. According to the Results of the Component "Employment and Recruitment Of Technical, Efficient and Specialized Manpower" has the Highest Rank Affecting the Effectiveness Criterion and the Component "Replacement and Transfer of Experience to New Staff" has the Highest Rank Affecting the Efficiency Criterion and Component "Focus on Professional Management Decisions They have the Highest Effect Rating on the Economic Efficiency Criterion.

The objective of this study is to investigate the moderating role of managers’ narcissism in explaining the relationship between the competence of the internal auditor and the possibility of the disclosure of internal control weakness. For this purpose, the data of 144 companies during the years 1391 to 1398 have been used. Also, the current research is applicable in terms of purpose, descriptive- analytical in terms of inference method and in terms of the overall research plan is events/retrospective. The professional competence, experience and the level of education of the internal auditor are the features of the internal auditor’s competence that have been studied in this research. According to this and after ensuring the acceptable fit of the measurement and structural patterns of the research, the results of the hypothesis test using Data panel regression method with random effects indicates that managers’ narcissism negatively moderates the relationship between auditors’ features and the internal control effectiveness, in other words, the more narcissistic managers are, the less positive the impact of auditors' professional competence, experience and level of education on the effectiveness of internal control.

The starting point for internal collaboration in a reassuring process is to gain insight into the current state of an organization's activities, identify key stakeholders and their needs, and determine how to define the organization's governance. Due to the fact that internal auditors use different approaches, tests and different methods to evaluate leadership in their organization. While presenting a clear picture of what internal auditors based on the framework of international evaluations have adopted, knowledge and internal auditors of the issue in the development of an internal audit comprehensive and efficient measure and attitude of Internal Auditors Iran offer formally evaluate the organization's governance practices. The purpose of this study is to investigate the effects of mandatory and strongly recommended guidelines in the international IPPF framework due to the internal audit of companies listed on the Tehran Stock Exchange. Using random sampling method, 247 people were selected from internal auditors working in the auditing units of reputable companies. The present research is in the category of applied research and in terms of method, it is a descriptive survey. It was a questionnaire for collecting data and information from the library method and data collection tools. All assumptions at the significant p <0.01 "level were analyzed by pls. The results show that the recommended and mandatory guidelines in the international IPPF framework affect the internal audit performance of companies listed on the Tehran Stock Exchange.

Internal auditing is considered as an important part of international financial reporting policies and strategies that can lead to value creation for stakeholders. One of these important areas is the adoption and implementation of International Financial Reporting Standards, which have focused on internal audit functions over the past few years. Therefore, the aim of this paper is to examine the features of internal audit and its impact on the adoption and implementation of International Financial Reporting Standards.

H1: The internal audit has an impact on the adoption and implementation of IFRS H2: The relationship between internal and independent auditors affects on the adoption and implementation of IFRS H3: The independence of the internal audit affects on the adoption and implementation of IFRS H4: The professional competence of internal auditors affects on the adoption and implementation of IFRS H5: Management support for the internal audit unit has an impact on the adoption and implementation of IFRS.

This research is classified as applied research in terms of research purpose and as descriptive / survey research in terms of the nature of analysis. Also, in terms of time, its data are cross-sectional in 2021. A standard questionnaire was applied for collecting the data, which is the basis for structural equation analysis and partial least squares analysis to fit the desirability of the research model. The statistical population of the study consists of auditor’s members of National Association for Official Auditors.

The findings indicate the internal audit and management support from it have a significant effect on the adoption and implementation of IFRS, while the relationship between internal and independent auditors, the independence of the internal audit and the professional competence of internal auditors have not a significant effect on the adoption and implementation of IFRS.

Results demonstrate that the internal audit unit can play an effective role in the acceptance and implementation of IFRS and managers' attention are urged to consider the importance of that role and to support it.

Considering the impact and usefulness of management accounting tools, their application in optimal and optimal management of universities is essential. The purpose of this study has been examining the Application of management accounting tools and the effectiveness of each tool by financial managers of Iranian Governmental Universities. This survey study is a kind of research, and for collecting data, we used questions whose validity and reliability have been approved. In this regard, a questionnaire was   distributed among 90 financial managers in 90 Iranian Governmental Universities. The research results showed that financial managers of universities used kaizen and variance analysis tools, but activity-based costing, Activity- based Management, target-based costing, responsibility accounting and Balanced Scorecard at universities Not applicable. In addition, universities under the supervision of the Ministry of Health and Medical Education have used these tools more than universities under the supervision of the Ministry of Science, Research and Technology. Also, the management accounting tools used in universities have been the necessary effectiveness and there was a significant difference between university level, academic degree of finance manager, university type in terms of the citizenship of the ministry and the effectiveness of management accounting tools.

This study investigates the effect of implementing the electronic tax operations and services system on the effectiveness of the performance of the Tax Affairs Organization from the perspective of tax auditors in Ardabil province. The statistical population of the study includes all tax officials of Ardabil province in four organizational levels: tax expert, senior tax expert, head of the tax department and head of tax affairs, which is a total of 85 people during the years 1397, 1398 and 1399.The research method in this research is descriptive. It also falls into the category of applied research in terms of purpose. The methods of data collection in this research are both library method and field method and a questionnaire has been used. Research hypotheses are tested using regression. And to document the results of statistical analysis and provide final solutions, the researcher has analyzed the questions and hypotheses using the statistical method using SPSS software. The results of this study show that the implementation of electronic tax operations and services system is effective in reducing tax corruption, reducing tax collection costs, increasing the efficiency of tax officials, facilitating the implementation of tax justice and increasing the speed of tax revenue collection.

Fraud as a critical factor in the financial arena poses a serious threat to public confidence in financial information and the financial reporting process; the costs and repercussions for different groups are heavy. Therefore, establishing a strong corporate governance system is essential. In this way, the effectiveness of the Audit Committee as one of the important tools of corporate governance plays a central role in preventing and reducing fraud risk and its appropriate and appropriate actions. Therefore, the purpose of this study is to assess the importance of the audit committee's effectiveness in reducing the risk of fraud in corporate financial reporting. For this purpose, the modified Adapted Model of Altman and Ditch et al. (2011) was used to measure fraud risk. To conduct this research, 87 companies listed in Tehran Stock Exchange during the years 1397-1971 were surveyed in a descriptive-correlational manner using Logit regression. The results showed that in companies where the effectiveness of the audit committee is greater, the risk of fraud is less likely to be high. This finding acknowledges a clearer understanding of audit committee effectiveness in reducing fraud risk.

Subject and Purpose of the Article: 

The purpose of the study is to design a model for conducting performance auditing of projects focusing on the projects of the National Iranian Oil Company and its subsidiaries.

According to the exploratory approach of research and implementation of performance audit scope in Iran, the method of qualitative research and grounded theory is used.

According to the results of the research, legal requirements, need to be accountable, independence of performance auditing, clear vision and goals, financial resources, professional standards, quality and availability of information, performance criteria, Cooperation of the auditee, audit manager, implementation team, team work and in-service training are the factors affecting the implementation of operational auditing. Implementation of this model will lead to accountability, improve corporate governance and performance, efficiency, economy, effectiveness, customer satisfaction and planning.

Conclusion, Originality and its Contribution to the Knowledge: 

 Due to the infancy of performance auditing in Iran and characteristics of governmental companies, the proposed model is more applicable and implemented compared to similar research. It is also the first study in Iran to provide a model for performance auditing in projects.

The term focus refers to the philosophy of the organization and management, which focuses on the systematic maintenance of authority at the highest levels of managers. But in the hierarchy of authority, focus was on the level of authority that has the power to make decisions, and when decisions are made at the top level of the organization, that organization is called centralized, and when decisions are delegated to lower levels of the organization. It is said that the organization is decentralized. Delegation of power or authority from one person or organization to another. Either the transfer of authority by the superiors or the participation and sharing of other members in the authority or giving organizational authority to the subordinates. Examination of this concept shows that "delegation of authority" is theoretically possible from both sides. , To local authorities, groups of community leaders or individuals. If the manager knows that this delegation is beneficial, he will easily hand over his power to others. Delegation will motivate employees because they feel they need to be effective and they need to be given the opportunity to increase their effectiveness, initiative and creativity. Through the phenomenon of delegating authority, competence, competence, skills, will be rewarded to employees.

The need to interaction between management, external auditors, the audit committee and internal audit as four components of corporate governance is important. The internal audit has always been considered as a source for other components and It has usually working relationship with these components. The purpose of this study is to determine factors assessing the effectiveness of internal audit in Iran with emphasis on internal auditor stakeholders. In this study, the One-Sample T-Test and factor analysis were used. Based on factor analysis, the most important factors that should be considered in evaluating the effectiveness of internal audit in relation to the stakeholders are:Satisfaction Management and Interaction with the Audit Committee, Cooperative relationship with the the external auditor,Management support,examine The behavior of the external auditor and External auditors rely on internal audit reports and Discuss about the plans.

While results of some studies indicating dysfunctional outcomes of audit checklists, other research confirm the benefits of checklists in auditing. Regarding the contrast between some of the negative views of checklists expressed in the extant audit literature and a considerable body of evidence on the successful use of checklists in many other fields, identifying the affecting factors on audit checklists effectiveness is important. Literature review of checklist research in auditing and other fields suggests that improvements to checklist design and to checklist application methods can make checklists more effective. Regarding the importance of audit checklists effectiveness, in this article based on a review and synthesis of the literature on the use of checklists in auditing and other fields, a framework for effective use of checklists that incorporates the nature of the audit task, checklist design, checklist application, and contextual factors were offered. This article, first present concepts of red flags, checklists, their benefits and drawbacks and the types of checklists. The effectiveness of checklists is then considered. Finally, conclusion and several ways to enhance effectiveness of checklists are given.

Now, the scope of internal audit is much more developed than before. In this type of audit, the effectiveness and efficiency of business transactions, the role of activities to improve processes and operations of the company, risk management and monitoring customer satisfaction is considered. This new task comes with the same old function of searching and discovering fraud. In the present study, the effect of factors such as independence, senior management support, competence and competence, size of the internal audit unit and the relationship with independent auditors on the effectiveness of internal audit in companies and government banks in the West Azerbaijan province were investigated. Information about variables was collected by using the standard questionnaire of the statistical population of the managers and internal auditors of 26 companies and the state bank of the West Azarbaijan province. In this research, two types of questionnaires, one type of managers, and another type of internal audit unit personnel were distributed among managers, chief executives and internal auditors of banks and government companies in the province, and 26 version of the questionnaire completed by managers and 73 completed questionnaires completed. Received from internal auditors. The research data were evaluated using multivariable regression analysis and the results showed that the support of senior management, competence and competence, relationship with independent auditors, independence and size of the internal audit unit had the most to the least effect, respectively.

In this research, using a survey, analytical and descriptive method, firstly, the budget status of the research institutes is examined based on the research programs of the years 2009-2014. Then, based on the available information and statistics, the goals and activities of the research deputy of ministry of science, research and technology, as well as legal documentation, efficiency and effectiveness, and finally the utilization of some research activities in terms of research budget have been analyzed.
Research findings show that research budget has been growing in recent years, but in some years, despite the growth in the same year, the annual growth rate is negative, indicating the disproportionate growth of research budgets in proportion to the growth of the overall budget. Out of the 22 research activities of deputy, despite the failure to achieve the goal of the fifth development plan “to achieve research share of GDP by 3%”, in 9 items had a mean growth consistent with the average growth of research funding and even more, and in 13 others, the average growth was lower than the average growth of research funding.