نشریه دانش حسابرسی
سال بیست و چهارم شماره 4 (پیاپی 97، زمستان 1403)

Today, conflict is an inseparable part of human life and its occurrence in an organization is inevitable, and management must control and manage moral conflict in the organization. The main goal of this research is to present the hegemonic model of auditors' social ethics conflict control using the foundational data theory design. In terms of purpose, this research is exploratory and of a qualitative research type, which was conducted using the data-based theory design. The research data was collected through in-depth and semi-structured interviews until reaching theoretical saturation with 15 audit experts who were selected through the theoretical sampling method. The statistical population of the research is university faculty members who are continuously active in auditing, partners and technical managers of auditing institutions. The research data were analyzed during several stages of coding with the help of MaxQD software and separated into separate concepts and 20 general categories were obtained. In the framework of the paradigm model, a comprehensive hegemonic model of social ethics conflict control of auditors was developed, which includes 3 categories for the central phenomenon, 3 categories for causal conditions, 3 categories for strategies, 4 categories for background conditions, 4 categories for intervening conditions and 3 categories of consequences related to the central phenomenon of the research. The results of the research show that the three factors of personality traits, organizational virtue orientation and auditor's social identity play a major role in the emergence of auditors' social ethics conflict. Controlling the conflict of social ethics of independent auditors requires the collective efforts of competent professional authorities, legislative organizations and independent auditors at the individual level and at the level of the auditing institution

This study examines the difference between the expectations and perception key stakeholders of the internal audit process of the role and responsibility that the internal audit activity should play in the processes of control, risk management and governance. In this research, firstly, by using various scientific and professional sources, the responsibility of internal audit was determined in the form of three main areas of internal controls (65 types of responsibilities), risk management area (46 types of responsibilities) and corporate governance area (36 types of responsibilities) and through The questionnaire was asked by different groups to collect data. The studied population includes members of the audit committee, senior managers and managers of the internal audit unit of stock companies, and the sample members were selected randomly during the year 2023. Also, research hypotheses have been analyzed by comparing the averages in two actual and expected levels of performance by Stata 15 software. The results show that Iranian internal auditors (managers) are fully aware of what they should do. In addition, the findings of comparing the average of each group with the internal audit base group indicate that senior managers and the audit committee have high expectations and are largely unaware of the purpose and responsibilities of the internal audit activity. In addition, the results of applying Porter's model (1993) show that the performance expectation gap is greater than the reasonable expectation gap. Also, the ineffective performance gap plays a more important role in the performance gap than the ineffective standard gap. The current literature understanding of the expectation gap is very limited and focuses exclusively on financial auditing. By measuring the gap of expectations between internal auditors and its main clients, this study expands the phenomenon of gap of expectations beyond the field of financial auditors.

The importance and necessity of designing and establishing an efficient and effective tax system has always been the concern of legislators, standards compilers, professional and regulatory institutions. In this research, by examining previous studies in this field and raising issues in a focus group consisting of tax affairs organization experts, the current tax system was diagnosed and solutions were presented. Data collection and analysis was done in a qualitative section called focus group. The number of members of the focal group was 11 people from the chief accountants of the Tax Affairs Organization. The meetings of the focal group of this research were held in 1402. The findings of the research showed that the main harms of the tax system include things such as "tax capacity and tax evasion in the country, tax exemptions, lack of appropriate criteria for predicting some tax revenues, lack of legal bases for the implementation of tax rulings, annual budget laws in The year of approval is the lack of centralized tax policy and the need to pay attention to expanding the circle of beneficiaries instead of increasing the tax rate. In addition to this, operational solutions were also presented to improve the conditions.

This research was carried out with the aim of investigating the role of environmental management accounting and environmental knowledge management practices on the company's environmental performance. The statistical population included accountants and managers working in companies admitted to the Tehran Stock Exchange. The research questionnaire was distributed and collected among 384 members of the statistical population as a sample. The information collected by questionnaires was analyzed by SPSS24 and AMOS24 software using structural equation modeling. The results showed that environmental management accounting has a positive and significant effect on environmental performance. Environmental knowledge management practices have a positive and significant impact on environmental performance. Senior management support has a positive and significant effect on environmental performance. Senior management support has a mediating and positive role in the relationship between environmental management accounting and environmental performance. Senior management support has a mediating and positive role in the relationship between environmental knowledge management practices and environmental performance. The perception of green working conditions has a positive and significant effect on environmental performance. The perception of green working conditions has a positive and moderating role in the relationship between senior management support and environmental performance.

The purpose of this research is to model the direct and mediating effect of knowledge management processes on sustainable organizational performance in auditing companies. To achieve this goal, after reviewing the literature and basics of the subject, the impact of human factors (trust, interaction and self-efficacy), organizational factors (reward, organizational culture, teamwork and organizational structure) and technological factors (information technology and social networks) on knowledge management processes and the relationship between these processes and sustainable organizational performance was considered. Statistical techniques and structural equations were used to analyze the data and test the hypotheses, and in order to investigate the mediating role of knowledge management processes, the Sobel test was used. The information needed for the research was collected from 358 partners, managers, and senior supervisors of auditing firms through a questionnaire, and Stata and SPSS software were used for data analysis. The findings of the research showed that knowledge management processes have a positive and significant effect on sustainable organizational performance. In addition to these human, organizational and technological factors have a positive and significant effect on knowledge management processes (except for the effect of rewards on knowledge storage, information technology on knowledge acquisition and social networks on knowledge application, which are not significant) . Auditing companies are recommended to encourage the members of the organization to share their knowledge and expertise by creating an interactive and trust-based environment, and in this way, the organization is aware of the self-efficacy of each of them in the knowledge management cycle. to benefit Also, by establishing an efficient reward system to compensate the efforts of employees, make them willing to perform tasks as a team and complete the knowledge management cycle.

Knowledge management in auditing increases the efficiency and effectiveness of auditing; Because it can reduce the time required for the auditor to receive and check customer information and thus reduce the cost of the audit. With this reasoning, the main goal of researchers is to investigate the relationship between strengthening knowledge management and reducing audit costs. The time domain of the research is from the beginning of 1395 to the end of 1401. 130 companies were selected for this research. Then, the final analysis of the multiple regression model was done with the help of Stata version 16 software. In this research, 910 data (year-company) were examined and analyzed based on the fixed-data panel method. The results showed that knowledge management in auditing has a significant and inverse relationship with audit fees. In addition to these additional findings, the control variable company size has a direct and significant relationship with the dependent variable. In addition, it showed that the independent and control variables in the model were able to explain 57% of the changes in the dependent variable.

Performance-based budgeting is a combined performance plan and annual budget, which shows the relationship between the level of program appropriations and expected results. In recent years, there has been a great desire for organizational use of performance-based budgeting. This has caused researchers to pay more attention to the details of this budgeting method. Therefore, this research is devoted to presenting the performance-based budgeting model and its evaluation in the banking system of Iran. This research was implemented in 1403. The statistical population of this research is 195 managers of Shahr Bank of Isfahan province. Interviews and questionnaires were used to collect the required information in this research, and inferential statistics and structural equation tests were used to check the hypotheses. The results of the research showed that the effective factors on performance-based budgeting include employee training, creation of a cost center, central bank, formulation of long-term strategies, preference for the collective interests of the organization, management ability, job stability of managers, correct recording of documents, macro policies government economic, cost accounting system, performance evaluation index, classification of activities, human factors, technical and process factors, environmental factors (economic, political, cultural). Among these factors, employee training, formulation of long-term strategies, organization's collective interest preference, management ability, correct document registration, government macroeconomic policies, technical and process factors, and environmental factors influence performance-based budgeting. In addition, the results showed that performance-based budgeting has a negative effect on the performance of managers in Shahr Bank. Also, the results showed that performance-based budgeting does not have a significant effect on performance accountability in Shahr Bank.

The main purpose of this research is to provide a model of the level of importance of auditors' judgment and its consequences on the reliability of financial reporting. Based on the pragmatism paradigm, this research has a mixed (qualitative-quantitative) approach. In the qualitative phase of the research, through the result-based meta-analysis method, the factors affecting the level of importance of the auditors' judgments were identified and, using the Delphi method, a questionnaire was designed and administered to 15 experts (university faculty members, certified accountants, Managers and partners of auditing institutions, members of the accounting and auditing standards compilation committee) who were selected in 1403 by purposeful sampling method were included. In the results-based meta-analysis stage, 18 studies were selected whose scope was focused on the target problem. In the first round of the Delphi method, 27 factors were identified.In the second round of the Delphi method, among the 27 factors of the first round, 6 final factors of professional qualification, auditor expertise, professional experience, perceived accounting ability, the importance of understanding audit and financial criteria were determined as the most important factors, which in The third round was also approved. In the quantitative phase of the research, by analyzing the relationships between variables using structural equation modeling, the model of the level of importance of auditors' judgment and its consequences on the reliability of financial reporting was presented.

The most important goals of the budget laws, five-year plans, are not realized in the implementation of annual budget laws. The purpose of this research is to present key indicators of budget performance and a mathematical model to identify corruption, violations, and budget deviations in monitoring, auditing, and budget disbursement reports, so that individual preferences in the process of preparing the aforementioned reports are reduced and the extent of responsibilities and the reasons for failure to achieve goals and omissions in the implementation of budget laws are presented in a transparent, quantitative, and verifiable manner. The statistical population is financial and budget experts and specialists who were selected based on the Cochran formula in a number of 384 people, and the research method is library and field, and the tool for collecting experts' opinions is a questionnaire. The data were prioritized using the Analytic Hierarchy Process (AHP) and Expert Choice (EC) software, and their importance, validity, and reliability coefficients were determined using the Partial Least Squares (PLS) method, and the results were sufficiently reliable. According to the AHP method, the priority of key indicators of budget performance in identifying budget violations and deviations includes the following indicators: budget mandates, budget macroeconomic variables, budget expenditures, and budget resources. According to the PLS method, the importance coefficients of independent variables on the dependent variable are, respectively, evaluation of effective management of financial resources and prevention of violations, the extent to which executive agencies fulfill their duties, determining legal requirements and accountability, and ranking financial and budget performance of managers.

The main purpose of this research is to examine the relationship between competitive incentives related to the position of senior executive management (CEO) and audit fees. The statistical population of this research is the companies admitted to the Tehran Stock Exchange for the years 2018 to 2019. The number of research samples is 49 companies. To measure the variable of competitive incentives from 5 components (the difference between the salary of the chief executive officer and the average salary of other managers, the actual net profit of the company, the expected net profit, the annual return due to dividends and the change in the stock price that the chief executive officer owns it) and PLS software was used to analyze the relationships between variables. The results of the research showed that competitive incentives have a direct and significant effect on audit fees. In addition, the results showed that the adjusting variables of return on total assets, return on equity, debt ratio and current ratio; None of them have a significant effect on the mentioned relationship.

The budget subtraction report actually shows the managers' performance against the funds received and the expenses incurred and according to the forecasted plans. The main goal of the current research is to quantify the challenges of improving the quality of the budget deduction report with a qualitative approach. In this research, the main focus of identifying the challenges is the legal material so that the results of the research can be practical and operational and a light for the legislature and the executive in amending or drafting new laws. Data collection and analysis has been done in a qualitative section called focus group. In the meetings of the focus group, the managers of departments in the program and budget organization, as well as the auditors of the National Audit Office, totaling 12 people, were used. The results of the focus group meetings showed that the obstacles that affect the quality of the budget deduction report and consequently disrupt the country's macro decisions include 15 items, some of which include the amendment of Article (4) of the budget deduction law, the need to pay attention According to article (7) of the law of the sixth development plan, the subject of article (96) of the country's public accounting law and the approval of the budget deduction report by the Islamic Council (other cases are detailed in the text of the article). Paying attention to these cases can firstly help the legislative branch in legislation, secondly the executive branch in the implementation position, and thirdly the Court of Audit in the position of preparing the budget subtraction report.