حسابرسان

Today, in studying the behavior of organizations, dealing with ethics and moral values is one of the requirements. The external symbol of organizations is formed by their ethical behavior, which is the result of various moral values that have emerged and developed in those organizations. The present study was conducted with the aim of describing the variable of ethical behavior and finding the factors affecting the ethical behavior of auditors; by studying several models of ethical behavior, several factors were identified as influencing factors on the ethical behavior of auditors. In the current research, meta-synthesis analysis was used to identify the factors influencing the ethical behavior of auditors, which was assisted by 10 elites. Finally, 11 components including: company's moral values, behavioral principles, beliefs, parental influence, education, moral infrastructure, ethical -based leadership style, individual factors, moral environment, moral-based supervision and conscience were selected as effective factors on auditors' ethical behavior. The findings of the current research can be a suitable way to improve the ethical behavior of auditors and lead to an increase in the quality of auditing and thus maintain public trust in the auditing profession.

This research was conducted with the aim of investigating the role of moral intelligence in the tendency to disclose (whistleblowing) in the public accountant community of Iran. The research method is a descriptive correlational type of research, and by using Morgan's Krejci table, 297 people from chartered accountants working in 1402 were selected as the sample size using a purposive sampling method and the moral intelligence questionnaire of Lenik and Keel (2005) and the questionnaire of tendency to Afshagari Alineqian et al. (2015) answered. Data analysis was done using Kolmogorov Smirnov test, Pearson correlation test and stepwise regression analysis and statistical software. The findings showed that there is a significant and positive relationship between the moral intelligence of auditors and the willingness to disclose, and moral intelligence can predict the willingness to disclose in certified accountants. In the above explanation, it can be said that according to logical approaches in moral decision-making, moral intelligence directly leads to moral judgment in people, and the core of this relationship is logical reasoning. This ability can act as a guide for the auditor's behavior and actions and provide his inner ability to recognize in critical decision-making situations.

The purpose of this study was to investigate the impact of moral equality on auditors' ethical behavior, with a focus on the moderating role of religiosity.

The present study is applied in terms of its purpose. Regarding the data collection method, it employs both fieldwork and a library study, while the implementation method is descriptive and survey-based. The statistical population of the study consists of 114 auditors employed at auditing firms in 2022. In the field section, a questionnaire was utilized to gather data. To assess ethical behavior, a 15-question survey developed by Lozier was employed. To evaluate religiosity, a 26-question questionnaire created by Glock and Stark (2005) was used. Finally, to measure ethical equality, an 18-question survey designed by Birger (2012) was administered.

The findings from the first hypothesis of the study indicate that moral equality plays a significant role in auditors' ethical behavior, with a high level of confidence in the results. This indicates that attention is given to the personality and traits of auditors, which contributes to the development of moral equality in their ethical behavior. The results of the second hypothesis demonstrated that moral equality plays a significant role in religiosity, with a high level of confidence. The results of the third hypothesis indicated that religiosity plays a significant role in the relationship between moral equality and the ethical behavior of auditors, with a high level of confidence. As the level of religiosity increases and auditors adhere more closely to religious teachings, the incidence of fraud in financial reporting decreases.

By prioritizing and promoting moral equality and ethical behavior in the workplace, management can foster an environment conducive to auditors, enabling them to report and perform their duties effectively while upholding these principles. Religion can significantly contribute to the practice of ethical behavior. One perspective on the relationship between religion and ethics is that religion provides guidance for leading a moral life. Furthermore, as levels of religiosity increase, the adherence to sound and professional ethical principles also rises. This indicates a positive and significant correlation between religiosity and ethics. Religious auditors do not commit less fraud; however, those who possess a strong sense of religiosity and have developed their professional ethics tend to commit less fraud. Auditors with higher ethical standards are less likely to engage in fraudulent activities. In other words, religious auditors who have not cultivated their ethical principles are more prone to committing fraud.

As one of the examples of ethical behavior: paternalistic behavior plays an important role in the level of compliance with the code of professional conduct by auditors. Therefore, this study aim is to provide a pattern of non-paternal behavior of auditors in Iran. In order to design the research pattern, the foundational data theory was used. In order to determine the current status of paternalistic behavior of auditors, 12 experts working in auditing institutions were interviewed in 2023, who were selected purposefully and by snowball method. After analyzing the interviews and performing the coding process, we obtained 91 concepts in the field of some auditors' non-paternal behavior, which were classified into 9 main categories and 21 sub-categories, and finally, the research pattern was presented. According to the findings of the research causal conditions includes the characteristics of the auditor (personal characteristics, characteristics related to the profession), the economic challenges governing the auditing profession (attracting clients, financial conditions of the auditor) and the relationship between the auditor and the employer (relationship orientation) and background conditions including the low level of job knowledge. (low experience of the auditor), environment and culture (the environment and culture governing the employer's company, the environment and culture governing the auditing firm, the environment and culture of the family) are Also, according to the obtained results, laws and standards (insufficiency in laws and regulations, insufficiency in regulatory mechanisms, insufficiency in standards) and structure of education (educational challenges) were identified as intervening conditions. The findings indicate that auditors, when faced with the main phenomenon, adopt interactive strategies (auditor's interactive strategies, audit firm's interactive strategies, legislators' interactive strategies, employer's interactive strategies) and the choice of these strategies has consequences (distortion of the mission of the profession, distortion of the position The profession will result in the reduction of people specializing in the profession, financial damages.

The purpose of the present study was the interpretive structural modeling of factors affecting the psychological resilience of auditors. This study is based on the practical purpose and from the perspective of the method, it is in the field of mixed studies with the inductive-comparative approach. The identification of factors affecting the psychological resilience of auditors was done through semi-structured interviews based on theoretical saturation with professors and experts in psychology, accounting and organizational behavior management. The validity and reliability of the interviews were confirmed by the method of relative content validity and Cohen's kappa index, respectively. In order to model the factors affecting the psychological resilience of auditors, the opinions of the founders, managers and accountants of the audit institutes in the number of 79 people were used with the convenience sampling method and with the help of a questionnaire. Validity and reliability of the questionnaire were confirmed using content validity and test-post-test method. Coding the resulting data using MaxQda 2020software led to the identification of 14 factors affecting the psychological resilience of auditors. Modeling of the identified factors with interpretative structural method led to the formation of seven levels, where psychological contracts, mindfulness and psychological empowerment were the most effective factors and psychological health was the most impressionable factor.

The main goal of this research is to design a model to perform the supervisory duties of the Court of Accounts in order to prevent, track and deal with corruption. To design this model, it was used to examine the content of relevant laws and regulations and benefit from the results of valuable researches. The final model was the result of benefiting from the opinions of 12 experts of the Court of Audit. The method used to collect experts' opinions in this research is the focus group. After holding 4 focus group meetings, the results showed that the relevant model can be explained in two dimensions (including six subsets); (1) The mechanisms of the National Court of Accounts in the field of fighting corruption, which includes activities and inherent duties that the auditors themselves must carry out in order to deal with the corruption of the executive branch. These duties are carried out through auditing, handling and subtracting the budget, and (2) the supervision of the Court of Accounts of the country on the duties prescribed for the executive bodies in the field of fighting corruption, which these duties are the supervision of the court on the duties prescribed for the executive bodies in the field of preventing the occurrence of corruption. It refers to tracking and discovering corruption as well as dealing with the crime of corruption by the institutions. The details of each section have been described based on the content of the focus group meetings. Considering that this model has made a proper separation and explanation of the tools at the disposal of the court and the legal power of the court, it can be of great help in fulfilling the supervisory and audit duties of the court.

The purpose of the present study was to investigate the impact of auditors' professional judgment on audit quality, with a focus on the mediating role of auditors' professional resilience.

This research is applied, descriptive, and survey-based. The study focused on official auditors working in auditing institutes and organizations in 2021. The quantitative part involved calculating the statistical sample size using Cochran's formula, with audit experts from Tehran province as the statistical population. Data analysis was conducted using the structural equation method, and the collected data were analyzed using PLS software.

The results of the present study align with the regulations of professional conduct of the official association and the international ethical standards board, as well as the impact of psychological models and the importance of utilizing them in auditing. Additionally, the results highlight the high expectations of society from the auditing profession to deliver top-notch performance in assessment and ensure high-quality outcomes. Conversely, enhancing professional resilience can boost auditors' judgment performance.

Enhancing the professional judgment of auditors elevates the quality of auditing. Audit quality is enhanced through the professional resilience of auditors. Moreover, audit quality is enhanced through the professional resilience of auditors by enhancing their professional judgment.

The purpose of this study is to investigate the impact of moral intelligence on the professional judgment of auditors. It also seeks to rate the impact of each of the 10 components of ethical intelligence on the judgment of auditors.
This study is applied in its purpose and analytical-inferential in its implementation approach. The statistical population for this study comprised auditors from the Supreme Audit Court of Iran (SAC) across three provinces: Isfahan, Yazd, and Chaharmahal and Bakhtiari. The sample size consisted of 115 individuals selected from these provinces. Two standard questionnaires of moral intelligence and professional judgment of auditors (Cronbach's alpha 0.954 and 0.936, respectively) were used to collect the required data. Out of 115 distributed questionnaires, 104 questionnaires were usable. Analysis of research data was performed to test research hypotheses using the Spearman test and to rank the effect of ethical intelligence components on the judgment of auditors using the Friedman test and SPSS software.
The study findings reveal that all 10 components of moral intelligence significantly influence the professional judgment of auditors. Notably, the components of commitment, acknowledgment of mistakes and failures, and the ability to forgive one's mistakes demonstrated the most substantial impact on auditors' professional judgment.
In conclusion, the impact of all 10 components of moral intelligence manifests in performance aligned with principles, values, and beliefs. This includes attributes such as honesty, perseverance, commitment to doing what is right, honoring promises, taking personal responsibility for decisions, acknowledging mistakes and failures, and embracing the duty to serve others. Actively interested in others, the ability to forgive one's own mistakes, and the ability to forgive the mistakes of others were proven by the professional judgment of auditors. The components of moral intelligence were ranked based on their impact on the professional judgment of auditors, revealing a distinct hierarchy. At the forefront, fulfillment of the promise emerged as the most influential component, boasting an impact rate of 6.87. Following closely behind, admitting mistakes and failures garnered significant importance with an impact rate of 6.85. The ability to forgive one's own mistakes also proved to be a crucial factor, with an impact rate of 6.68. Moreover, performance grounded in principles, values, and beliefs held considerable sway over auditor judgment, registering an impact rate of 6.10. Similarly, honesty was deemed influential, with an impact rate of 6.08. Actively demonstrating interest in others and assuming responsibility for personal decisions shared a joint impact rate of 5.78, highlighting their significance in shaping auditor judgment. Accepting responsibility to serve others followed closely behind, with an impact rate of 5.70. Conversely, perseverance and insistence on the right exhibited a comparatively lower impact, with a rate of 4.90. Lastly, the ability to forgive the mistakes of others concluded the ranking, with an impact rate of 4.86.

In this research, the impact of continuous auditing on the quality of financial information published on the web has been investigated from the perspective of auditors. The research method of this research is descriptive. The time domain of this research is 1401. The statistical population of this research is the companies admitted to the Tehran Stock Exchange. Therefore, the number of research samples was 261 companies. Data analysis is done through spss 23 software. The results of research hypotheses showed that all hypotheses were confirmed.

Cognitive neuroscience studies show that the judgment process and its characteristics are the most basic cognitive activities of the brain that people are forced to perform throughout their lives. In the field of auditing, judgment and decision-making are very important. The auditing process is based on various judgments and decisions. In other words, all the issues raised in the audit are covered by the judgment and decisions of the relevant persons. The judgment process of a person is by the abilities, characteristics and internal character of the person making the judgment, which is different from other persons. However, components such as the process of recognition, the process of judgment, the environment, motivations and other factors related to the person making the judgment decrease quality will be judged. One of the sub-branches of the component of the judgment process is the order of information presented or obtained, which, according to the results of many researches, can affect the quality of people's judgment. The effect of the order of information on the quality of judgment becomes important when the judgment of people who are given information "A" first and then information "B" for processing is compared to the judgment of people who are given information "B" first and then information "B" and then the information given by "A" makes a significant difference in his/her judgment. Experience in the framework of variables related to the person is one component that affects the quality of judgment. The information in people's memories, formed over time and based on various judgments and decisions, will be able to modify future decisions. A person's specialized experience increases his/her abilities in processing information and finding the most appropriate solution in special conditions. Therefore, it is expected that experience can moderate the effect of the order of information presentation on the quality of the auditor's judgment. 

This is a quantitative and cross-sectional study. The statistical population includes all auditors working in the country in 2022. Two questionnaires are sent one month apart to persons with the required characteristics. The difference between the first and second questionnaires is only in the order of information, so all the information of both questionnaires is completely the same. 

The results show that the significance level of the Vicaxon test based on the difference in the average judgment in two stages is less than 1%, so the effect of the order of information presentation on the quality of judgment is confirmed with 99% confidence.In addition, the results show that experience has a non-linear relationship with the quality of judgment due to the order of information of individuals. In other words, people with an average experience between 10 and 15 years are affected by the information order compared to people with less experience. In addition, in completing the effect of the order of presentation of information, the findings show that when the first information with a negative charge is presented, the person's judgment will be negative. The person's judgment will be positive if the first information presented is positive. Finally, the results indicate a stronger relationship between the information load of the first information and their judgment when the auditors are under time constraints. 

The findings show a significant difference between people's judgments of information whose order is different. The order of presenting information by taking advantage of the cognitive limitations of the human mind is able to affect people's judgment and decisions. In addition, there is a curvilinear relationship between the experience and the difference between the two judgments of the persons in such a way that the least difference of judgment was for the persons who had experienced between 5 and 15 years. This shows that the order of information presentation influences less experienced and more experienced people. The reasoning for this result can be found in the theory of the tendency to evaluate.Furthermore, when the first information provided is positive, the person's final judgment will also be positive. If the first information provided is negative, the person's final judgment will also be accompanied by a negative sign. These findings show that the order of information influences people and considers a certain weight and coefficient for the first information, so the effect of information precedence is confirmed. This effect is also limited by time. When a person is faced with a time limitation or thinks he does not have enough time to process information, he pays more attention to the first and most prominent information, relies on that information and bases his subsequent judgments on that information.

The purpose of this study is to explain and provide a conceptual framework for auditors' professional skepticism, human values and actions in this field using the structural equation model. The present study is "descriptive" in terms of applied purpose and "descriptive" in terms of data collection method. The statistical population of the present study includes all auditors in Tehran. The sampling method in the present study is random classification and distribution of questionnaires. The sample of PLS method was determined to be 300 people and after distributing 350 questionnaires, 304 usable questionnaires were returned and analyzed. Johnson et al. (2021) and Khan and Harding Questionnaire of Basic Human Values (2020) were used.Based on the results of data analysis, there was a positive and significant relationship between self-determination value and motivation value with doubt traits. There is a negative relationship between the value of traditionalism, the value of success, the value of security, the value of benevolence, the value of hedonism, the value of power and the value of conformity, and the attributes of doubt. There is no significant relationship between the value of universality and the traits of skepticism.The research results also showed that professional skepticism The auditor has a significant relationship with further searching for audit evidence, asking more questions about audit evidence, and suspending judgment on audit evidence.

The purpose of the present study is to review the effect of professionalism, organizational culture, and leadership style on auditors’ performance with respect to the moderating role of spiritual intelligence. In terms of data collection, the current research is descriptive-survey and it has a practical objective. The statistical population under study consisted of all certified auditors working in institutes under the supervision of Iranian Association of Certified Accountants. 338 members were chosen as the research sample by convenient nonrandom sampling. The research hypotheses were tested by structural equations method and Smart Pls. The results showed that professionalism, organizational culture, and leadership style have a significant impact on auditors’ performance. Moreover, spiritual intelligence moderates the impact of professionalism, organizational culture, and leadership style on auditors’ performance. Observing professional rules and regulations in auditing enhances its efficiency. Auditing culture is the foundation of accountancy society including a series of values, norms, beliefs as well as cultural and historical traditions effective on auditors’ behavior. It is the basis of some special values originating from society and effective on auditors’ culture in the work environment and community. Paying attention to these factors and considering decision making models would improve the quality of judgement in different stages of auditing.

The purpose of the present research is to review the effect of corporation performance on the correlation between auditor's professional judgment and his ability of fraud detection. In terms of classification, this research is considered a descriptive survey. For data collection, a questionnaire was used. The research statistical population consisted of all 2959 members in the Iranian association of certified public accountants among whom the sample was chosen by simple random sampling. The number of statistical samples by Cochran formula was determined to be 341. For hypothesis testing, the structural equation method was used. The results showed that there is a positive relation between auditor's professional judgment and his ability to detect fraud while there is a negative correlation between corporation financial performance and ability to detect fraud. Moreover, corporation financial performance has a negative impact on the correlation between professional judgment and the ability of fraud detection. Therefore, auditors who have more professional judgment are more likely to detect fraud. However, as financial performance improves, fraud is less likely to happen in the company. It is important for the auditors to show more professional judgment during the auditing process in order to detect fraud. Furthermore, a corporation's financial performance can have a negative impact on the ability to detect fraud. It means that by the improvement of financial performance, the possibility of fraud in the economic agency decreases and thus the ability of fraud detection declines. Besides, as the auditors gain more understanding in terms of professional principles and regulations, their ability to detect and discover fraud as well as their professional judgment goes up.

The aim of this study is to investigate the effect of auditor personality types on the dimensions of auditors' organizational silence. The present research is applied in terms of purpose and descriptive in terms of survey method. The method of data collection is field library type. The Van Dine Questionnaire (2003) was used to measure organizational silence, the Blumenthal Questionnaire (1985) was used to measure the personality types of two-sided auditors (A and B), and the NEO test was used to measure the five-dimensional personality types of auditors. For reliability of the questionnaires, Cornbrash's alpha coefficient was used, all of which were confirmed. The statistical population includes all managers of the Iranian Society of Certified Public Accountants. The number of samples was estimated to be more than 200 observations according to the minimum required observations for the studied model in structural equation modeling. The results showed that the auditor personality types (A and B) are effective on the dimensions of organizational silence (obedient, defensive and altruistic); it should be noted that the effect of personality type A is greater than personality type B on all dimensions of organizational silence. The results showed that the auditor's five-dimensional personality types are effective on defensive organizational silence. The results showed that the auditor's five-dimensional personality types are effective on obedient organizational silence. The effect of neuroticism and extraversion on organizational silence is negative.

The purpose of this study was to provide amodel for auditors' professional judgment by emphasizing their personality traits with a hybrid approach.The present study is fundamental in nature,which has been done using a hyper-combined qualitative method.A meta-combination is a qualitative study that examines information and findings extracted from other qualitative studies related to asimilar topic.As a result, the sample for metacomposition consists ofselected qualitative studies based ontheir relationship with the research question.The results of the present study show the extraction of 110 open source code, 41 subcategories and 6 main categories.By categorizing the concepts and classifying them, the categories and subcategories of personality traits affecting the professional judgment of auditors were identified. Thus, the category of commitment and adherence to principles includes subcategories: honesty, integrity and adherence toethical principles,accountability including subcategories: accountability, explanation of responsibilities and gaining trust, Machiavellianism including subcategories: power-seeking, pragmatism, attention to means To achieve the goal, personal control over affairs, reliance on objective facts, reliance on rules and regulations and distrust of others, the category of internal factors including subcategories: self-confidence, focuson detail, individual and social personality, creativity,perception of people Towards the auditor's emotionalreactions, subjectivism,focus onprofessional competencies and accuracy in performing the audit work,experience categoryand simplificationof complexitiesincluding subcategories: simplification of complexities, relevant andunrelated information,exceptions, expertise,reliance on audit history,High power of information processing,creating reliablesolutions,crisis management,reliable decision making, interpreting information andrecognizing effective criteria and independence category includingsubcategoriesselectivity and compatibility,auditor neutrality,nonbias, protectionof shareholders'interests and lack of grouployaltyAs categories andsubcategories Categoriesof personality traits influencing the professional judgment ofauditors were identified.

Quality of work life is an indicator for achieving integration between technological, human and organizational needs in order to maximize the benefits for human factor enrichment. The main goals of a quality of work life plan are to improve working conditions for auditors and increase their effectiveness. The present study aimed to design a pattern to Promote the quality of auditors' working life in order to improve the quality and efficiency of auditing using a meta-synthesis approach.

In this study, using the meta-synthesis method and careful review of the subject, the findings of qualitative and quantitative research related to the composition and the present model were designed. Accordingly, 148 studies in the field of quality of working life were evaluated. At the end of 86 studies were selected and by analyzing their content, the relevant dimensions and codes were extracted and the importance and priority of each was determined using Shannon entropy technique.

Based on the research approach, 34 concepts and 143 codes were extracted. Based on the results of the research, compensation reform, participatory management, psychological empowerment and strategies for coping with work-family conflict gained the most importance.

In this study, a model for improving the quality of work life of auditors was presented. Given the existing research gap, the designed model, in addition to Promoting the work requirements of auditors, can also improve the productivity and performance of institutions.

The main purpose of this study is to design and present a model for the development of auditors' ethical behavior by the meta-combination method. The present study in terms of nature of data and analysis style and based on the method of data collection, documents and analytical-descriptive and research data are collected and analyzed using meta-combined method. The statistical population studied in this study: 25 experts in the field of accounting, In the meta-composition section of the statistical community, all researches (books, articles, dissertations) published in domestic and foreign databases were surveyed based on defined keywords in order to obtain a sample that causes theoretical saturation. To search for published research, keywords were reviewed in the period 1980-2019. According to the research findings, the development of their moral behavior includes the components of satisfaction, honesty, support of public interest, competence, religious beliefs, virtue and education and cultural dimensions including masculinity versus feminism, avoiding uncertainty, collectivism in Against individualism, the power gap, the long-term view versus the short-term, professionalism versus legal control, monotony versus flexibility, conservatism versus optimism, secrecy versus transparency.

Nowadays, auditing, with its ultimate goal of leveling financial statements up, has a special responsibility to serve public interests. For a successful fulfillment of public responsibilities, auditors should carry personal and professional ethics. This study used the grounded theory to investigate the current maturity status of auditors' professional ethics in Iran, using the experts’ opinions until the end of 2022 . The findings indicate the immaturity of auditors' professional ethics caused by some causal conditions, forcing them to adopt a confrontation strategy, which is either defensive or passive. Effective underlying factors in cultural, social and economic structures were investigated in the present study. Deficiencies in laws and regulations, education and research system, and organizational culture, alongside economic conditions, and the structure of this profession are interfering factors that intensify the immaturity of professional ethics. Enhancing ethics and ethical leadership in the country, defining ethical standards, and developing practical training courses are among the important achievements of this research, which can contribute to the improvement of the professional ethics of auditors in leveling financial statements up.

The purpose of the present study is to design a model for the improvement of morality with an emphasis on decreasing behavioral deviations in the accounting workplace. In terms of classification of the research based on purpose, it is considered practical and has a qualitative approach, and in terms of theory and argumentation, it is proving and inductive. The research statistical population consisted of 367 auditors who were members of Iran's Official Accounting Society. The research data were collected using a questionnaire instrument in 2021. Data analysis was conducted using structural equations modeling with the approach of partial least square. The results showed that decreasing behavioral deviations is immensely effective on the betterment of the moral condition of auditors and that by reinforcing the research criteria, we can control behavioral deviations and also improve moral condition in the accounting workplace. Furthermore, the results showed that there was a significant (≤0.05) correlation between leadership, psychological, and organizational criteria and accounting moral condition and decreasing behavioral deviations.

The purpose of the present study is to review the effect of professional maturity and job satisfaction of auditors on organizational commitment. The Model of Abolqāsemi et al. (2021) was considered for the assessment of auditors’ professional maturity and for their job satisfaction, the theory of Smith et al. (1969), and for organizational commitment, the theory of Meyer and Allen (1990) were used. For the hypothesis testing and after measurement of validity and reliability, the questionnaire of auditors’ professional maturity with 36 questions, the questionnaire of organizational commitment with 24 questions, and the questionnaire of auditors’ job satisfaction with 30 questions were used for the sample under study. The statistical population consisting of 204 members were chosen from among all auditors working in auditing organizations and institutions. For data analysis, Kolmogorov-Smirnov, Pearson and regression tests were used. The results of the hypothesis testing indicate the effectiveness of auditors’ professional maturity and relative aspects (cognitive, multidimensional, and extra-occupational features) on the organizational commitment of the auditors working in auditing organizations and institutes. Also, their job satisfaction and relative aspects (colleagues, work place, job nature, supervision, income, and promotion) are effective on the organizational commitment of the auditors working in auditing organizations and institutes.