فصلنامه تحقیقات حسابداری و حسابرسی
پیاپی 60 (زمستان 1402)

The audit committee, as one of the monitoring mechanisms of corporate governance has turned into an important factor in the financial reporting process of companies to prevent manipulation of financial information and increase the validity of financial statements.  The charter of the audit committee approved by the Securities and exchange organization has some paragraphs about the independence and expertise of the audit committee members. Thus, the tenure of office for the audit committee members has been less considered as a feature of the audit committee members. Thus, the present study aimed to investigate the nonlinear relationship between the tenure of audit committee members and audit fees. In order to measure the tenure of office for the audit committee members, the average years of tenure of office for the audit committee members was used. In order to measure the Audit fee of audit fee logarithm was used. The research sample included 110 companies listed on the Tehran Stock Exchange during 2013-2018. Multivariate regression model with panel data through fixed effects method was used to test the research hypothesis. The obtained results indicated that is a non-linear relationship between the tenure of the Audit Committee members and the audit fee.

 High quality audit services, gives investors and other stakeholders the opportunity that examine with more confident financial status and performance results of companies. A performed audit improves financial statements the reliability of accounting information provided by companies and enhances the quality of financial reporting. Since the quality of audit services is very important to users and auditing can help, it is necessary to carry out this research. Despite examining several variables affecting the quality of audit services in previous research, one of the psychological factors influencing this issue is the gender diversity of auditors. Therefore, in this study, the effect of this factor on the quality of audit services has been investigated for the first time in Iran. n this study, two indicators of discretionary accruals and restatement of financial statements are used to measure the quality of audit services, and in this regard, the data of 180 companies for the period 2012 to 2019 are tested and in order to fit the regression model of the first hypothesis, the least squares method is generalized Logit regression has been used to fit the regression model of the second hypothesis. In examining the auditor's gender and discretionary accruals, the auditor's gender coefficient is 0.058 and its significance is 0.012. As a result, a positive coefficient of less than 0.05 indicates that there is a positive and significant relationship between the auditor's gender and discretionary accruals. Auditor’s gender and restatement of financial statements, Auditor gender ratio is 0.506 and its significance is 0.039. Therefore, it can be said that there is a positive and significant relationship between auditor gender and restatement of financial statements. In the study conducted in this study, it was observed that women are very few in the level of auditing partners in Iranian auditing companies and such an unbalanced situation in the unbalanced auditing profession seems to be gender differences in information processing, perseverance, conservatism, self-confidence. And the difference in risk may affect the auditor's decisions. The results of the study according to the test of the first hypothesis indicate that there is a positive and significant relationship between the gender of the auditor and discretionary accruals. And the results according to the test of the second hypothesis show that there is a positive and significant relationship between the gender of the auditor and the restatement of financial statements, and this indicates that when auditing financial statements by female auditors is very likely to restate The financial statements are increasing and because one of the important reasons for submitting financial statements is the annual adjustments and this has been observed in most of the financial statements of the companies under study, it is likely that this is one of the consequences of poor service quality.

Today, whistleblowing is mentioned as one of the factors in detecting the phenomenon of fraud. The aim of this study was to investigate the relationship between personality traits and whistleblowing based on the mediating role of organizational citizenship behavior. The present study is a descriptive-survey study and the statistical population of the study includes all certified public accountants working in auditing firms and the sample size was determined using the Cochran's formula which was 343 people. To analyze the data, a structural equation test with a partial least squares approach has been performed. To collect data from Johnson-Webster (2010) Dark Personality Trait Questionnaire, Lee and Allen Organizational Citizenship Behavior (2002), Park-Long, whistleblowing Scenario (2018), Fatt. And psycopathty behavior has a negative and significant effect on whistleblowing. Narcissism has a positive and significant effect on whistleblowing. Also, the results of Machiavellianism, narcissism, psycopathty behavior on the mediating role of organizational citizenship behavior have a positive and significant effect on whistleblowing.

The structure of every professional for employees, such as the birth-to-death cycle, depends on the career job of individuals, which results in a higher quality of service and job responsibilities. The puberty of the auditor's profession in terms of structural and imperative characteristics has largely been omitted because many of the ideologists in the profession have focused more on the formulation of rules and regulations, and less attention has been paid to the individual's Employed in this profession. The purpose of this research is investigating the impact of Similar-to-Me bias on auditor's professional maturity. Therefore, the present study uses the structural equation modeling approach to investigate the role of Similar-to-Me perceptual bias in the auditor's professional maturity. In this study, 390 auditors working in auditing organization and private sector audit institutes in year 2020 participated and the research tool was a questionnaire. Also partial least squares analysis (PLS) was used to test and analyze the research hypotheses. Having ensured the good-fitness of the structural and measurement models, our results show that there is a negative and significant association between Similar-to-Me perceptual bias and auditor's professional maturity.

  Wise reasoning about what people believe and what they do is critical thinking. Nurturing thinking power is considered as one of major aims of education.  as the viewpoint of thinkers, the critical thinking, nowadays, is introduced as the main output of higher education and teaching thinking is the main basis for its emergence. The present investigation aims to identify and classify the dimensions and components of critical thinking in accounting education.
the dimensions and components of critical thinking, in the present investigation, were extracted using structured deductive qualitative content analysis method and also were analyzed by using Nvivo software version 10, using Fuzzy dolphin process, also, the screening of identified components was performed through a questionnaire and by the expertise opinions of 10 experts (accounting professors as faculty members).
the obtained results indicate the identification of two dimensions skill and tendency, 11 components, and there are 149 sub-components for the critical thinking that Finally, 8 components, 77 sub-components were identified more important in the viewpoint of experts.
  In the present investigation, the obtained components could be a good way for using critical thinking into accounting training. Critical thinking as educational optimal outcome could lead accounting learners to a better understanding and move beyond educational books content.

The purpose of this study is to investigate the effect of Audit Committee Characteristics on the relationship between ownership structure and Classification shifting. In this study, the effect of the characteristics of the audit committee on the relationship between ownership structure and Classification shifting was investigated.The present sample of the present study includes 105 companies listed on the Tehran Stock Exchange in the period 1394 to 1398. In order to test the research hypotheses, multiple regression method has been used.The results show that there is a negative and significant relationship between institutional shareholders and Classification shifting and the independence of the audit committee weakens this relationship. While the expertise of the audit committee does not affect this relationship. There is also a positive and significant relationship between government owners and Classification shifting. While the expertise of the audit committee weakens this relationship and the independence of the audit committee has no effect on the relationship.These findings also indicate that in the presence of institutional and government stakeholders, the characteristics of the audit committee cannot be a mitigating factor in earnings management by Classification shifting.

Cash management is one of the most important duties of company managers in order to maximize shareholder wealth. As both companies, having a financial deficit or/and an excess of cash, will face many problems due to poor (improper) cash management therefore investigation of (the amount of) cash holding deviation from the target, cash adjustable speed to the target level, and corporate factors influencing the adjustment speed are important and significant for company managers. So the main purpose of the study is to investigate the relationship between management skills and cash holding decisions focusing on cash holding adjustment speed to optimal mode and the partial adjustment mode is used.
The study is an applied researchs which is done by a corret approach and the required data are analyzed by combing data sets and ordinary least squares (OLS) regression from 2008-2018 in order to estimate the ratio of target cash.
The results indicate an inverse correlation between adjustment speed of cash holdings and managerial skills. Skillful managers can predict the possible future shocks better than cash flow and are able to determine the optimal level of cash holdings so that these managers with efficient liquidity management and peaceful relations with lenders or suppliers are better able to cope with poor cash flow, so it Will result in reduction of their motivation for raising the cash balance level.  Additionally, existence of subsidiary companies has no effect on the relationship between managerial skills and adjustment of cash holdings as managers in subsidiary companies transfer cash from low-growth companies in high-growth. And even in the financial crisis period they can make a good investment without any limitations, so in these companies there is a lower possibility to witness a decrease in the amount of cash adjustment after a high cash balance.