نشریه پژوهش های حسابرسی حرفه ای
پیاپی 3 (تابستان 1400)

Strategic orientation, in addition to creating tangible results in the relationship between the organization and environmental variables, causes the formation of mentalities in the minds of people about the quality of the organization's relationship with environmental variables. The purpose of this study is to investigate the effect of strategic orientation variable on the expectation of customer relationship continuity with respect to the mediating role of customer relationship quality. The statistical population of the study includes managers and auditors of auditing firms of organizations listed in the Tehran Stock Exchange and Securities Organization and members of the research sample were selected through random sampling. To test the research hypotheses, data were collected from a sample of two hundred and two people using a standard questionnaire. The collected data were analyzed using SPSS software and PLS SMART software. Findings show a positive effect of strategic orientation on the quality of customer relationship and expectation of continued customer relationship. The research findings also indicate the mediating role of customer relationship quality in the relationship between strategic orientation and customer relationship expectation.

The quality of the auditor's decision and its impact on the effectiveness and efficiency of the audit is objectivism, which affects the auditors' ability to detect material misstatements in the financial statements and leads to an improvement in the quality of the audit. . The purpose of this study is to investigate the effect of financial incentives and social incentives on the auditor's objectivity with the mediating role of self-efficacy in the auditor's negotiation. The statistical population of this study is all auditors who are members of the Iranian Society of Certified Public Accountants in Tehran province. Morgan table was used for sampling and the desired sample number was 384 people. The sampling method in the present study is non-random sampling and the tools used in the research are standard questionnaires. The results of the analyzes using the structural equation model showed. Financial incentives have a significant effect on auditors' objectivism. Social incentives also have a significant effect on auditors' objectivism. Automated negotiation has a significant effect on auditors' objectivism. Financial incentives have a significant effect on the auditor's objectivity with the mediating role of autonomy in the negotiation. Social incentives have a significant effect on the auditor's objectivity with the mediating role of autonomy in the negotiation.

audit budgets based on the judgement of audit risk related to firm and managerial characteristics. They increase audit hours when they perceive that client companies are riskier. thus, audit hours reflect auditors’ perceptions of the firm.

The source of information related to the disclosure of corporate social responsibility performance information (checklist) is the report of the activities of the board of directors of companies on the Cadal site. Also in this research for data analysis, SPSS and EVIEWS software have been used. To test our hypotheses, Multivariate regression analysis based on composite-panel data was used to test the research models.

we found that Corporate Social Performance has a negative relation with audit budget, Also, the emphasis emphasis of matter paragraphs (EOM) affects this relationship.riginality/value: This research helps users identify motives for disclosing information about CRS and EOM provides a clue to the judgment of immoral managers.

Conflict management plays an important role in the relationship between conflict and the auditor's performance. The Objective of this study is the role of conflict management between perceived conflict and the auditor performance of the fraud risk assessment.

The final statistical sample of this study includes 283 auditors who works in audit firms. The method of data collection was a survey in questionnaire and in order to data analysis have been used the structural equation model and Smart PLS-3 software.

The evidence of this study shows that not only do not be rejected the hypotheses of adjusting conflict management styles in the relationship between perceived conflict and the auditor's fraud risk assessment, but also the hypotheses of the effect of the conflict can be confirmed on the auditor's performance.

The results of this study indicate that by choosing conflict management styles, auditors can control the conflict and use at the fraud risk assessment. The relationship between perceived conflict and the auditor's performance of the fraud risk assessment can be moderated. In addition, the risk assessment of fraud is affected by the auditor's perceived conflict.

Financial reporting is one of the most important sources of information for legislators, shareholders, analysts and other stakeholders. These reports will be useful to users if they are understandable. Therefore, the readability of financial statements is of particular importance.Research

The present study is an exploratory combined research that aims to provide a qualitative model of financial reporting readability based on disclosure of social responsibility, professional ethics and tone management (reporting tone) and their prioritization.

The qualitative model of the research includes 3 main structures (disclosure of social responsibility, professional ethics and tone management (reporting tone) that each structure consists of 3 criteria and each criterion has 3 sub-criteria. In the prioritization section (based on fuzzy nonlinear preferences technique), indicators of skill, competence and professional reporting, accrued earning management, real and fraudulent reporting, providing accurate and realistic information were selected as the most important ethical indicators, respectively.

One of the main purposes of financial reporting is to provide the information needed to make decisions to the organization's stakeholders or market analysts. Considering that social responsibility disclosure, professional ethics and tone management (reporting tone) are among the factors that have received less attention, despite their effects on readability of financial reporting, they have been discussed in the present study

The purpose of the study is to examine the impact of human resource situation in audit firms on audit quality. The study population consisted of active personnel in audit firms, the statistical sample of the research was selected in terms of some criteria and the convenience sampling method (number of 384 people). The evaluating of human capital, Four indicators explore consists of technical and ethical characteristics, Hiring and application, training, promotion and remuneration. Data were collected using a questionnaire. To test the hypotheses, the multiple regression was used. The audit quality was measures by the nine different scales. The results showed that the training, promotion and remuneration of audit firms is significantly related to the level of audit quality, so that firms with appropriate staff leverage, provide a higher audit quality to clients. The results show that the training, promotion and remuneration are significantly different between the high-quality and low-quality audit firms, so that firms with appropriate staff leverage, provide a higher audit quality to clients. the relationship between higher age, technical and ethical characteristics, hiring and application procedure audit firm and audit quality was not found. This research provides valuable insights into the development of theoretical foundations of human capital in audit firms. This can help the audit profession and standards setters to make rules and regulations more practical.

Professional literature shows the increasing digitalization of processes in business units. Therefore, the purpose of this study is to investigate the impact of digitalization on independent auditors and auditing firms in Iran. In this study, open, axial and selective three-step coding method was used to classify the information and also the qualitative approach of Grounded analysis was used to review the results and findings. The statistical population of the present study is all audit firms that are members of the Iranian Society of Certified Public Accountants. The selection of experts for interviews was done by purposeful sampling and sampling continued until the interview findings reached theoretical saturation. In this regard, 20 unstructured interviews in 13 auditing firms A member of the Iranian Society of Certified Public Accountants. The results show that digitalization improves the role and effectiveness of the auditor as a governance mechanism, improving processes and procedures, improving the quality of accounting information, improving stakeholder decision-making, improving employment methods and policies, and changing Standards and legal requirements are relevant to digital developments. Digitization also improves information security by eliminating paper archives, improving access and facilitating information transfer, and reducing information security by facilitating network disclosures and abuses. Therefore Necessitates the creation of security platforms.