نشریه دانش حسابرسی
سال بیست و یکم شماره 3 (پیاپی 84، پاییز 1400)

The purpose of the present study is two-dimensional. First, provide more evidence of the effects of information order on auditors' beliefs, and secondly, examine whether auditors vary their beliefs in different cognitive styles. These goals were achieved through the use of experienced professional auditors. To determine the effects of information sequence, Hogarth and Einhorn’s belief-adjustment model was used to evaluate on going-concern, and the relationship between the style of Koolb's learning, and the model of Schroeder, Driver and Straffer, were a criteria of objective and abstract cognitive style. Data analysis were performed through Analysis of Variance Model. The findings support the existence of effects of the order of information (recency effect) during sequential processing of inconsistent evidence of a complex task, but the cognitive style does not reduce the bias of effect of the information order. Experimental results also show that auditors' judgment regarding the continue as a going concern follows the Schroeder, Driver, and Straffer Theory: Due to the complexity, abstract auditors process more information than objective auditors and have a broader range of beliefs.

The purpose of this study was to investigate the effect of managers' stability and the stability of institutional stakeholders on the probability of fraud in companies. In line with the research goal, two hypotheses were developed. To test these two hypotheses using a systematic elimination method, a sample of 101 companies during the eight-year period between 2010 and 2017 was selected. In this research, four criteria have been used to calculate the probability of occurrence of fraud: content analysis, Ribar model, Brazel model, and 4- rahravy model. Logit regression models are used to analyze the data and test hypotheses. The results of the research showed that the stability of managers has a negative effect on the probability of fraud in companies. In other words, with the increasing stability of managers, the likelihood of corporate fraud decreases. Also, the results of the first three criteria indicated that the stability of institutional shareholders had a positive effect on the probability of fraud in companies. But the results by using of the 4th model rahravy showed that managers' stability has a negative effect on the probability of fraud in companies.

Accountability refers to the commitment of public sector organizations and managers to make decisions about public resources and their other social responsibilities According to agency theory. Efforts to improve public accountability and move towards good governance are the demands of all citizens. One of the tools that can help improve public accountability is the implementation of performance auditing and appropriate content of the relevant reports in the country's executive agencies. The purpose of this study, which was carried out in Tehran in 2018 and 2019, is to determine the information that can be presented in performance audit reports using expert opinion. In this research, once the theoretical foundations of performance auditing was studied, the information presented in the public sector performance audit reports were analyzed. Then, the information presented in the reports to improve accountability were gathered based on expert opinions. In response to the question, 31 semi-structured interviews were conducted with performance audit experts. The interview data were analyzed using thematic analysis. According to the findings of this research section, the three key elements, sustainable development, systems and controls were identified as the main themes, and their subthemes were categorized. Therefore, performance auditing report can include far more concepts than the three key elements: efficiency, economy and effectiveness, in the public sector. With a systematic approach, it is expected that with the improvement of performance audit reports, we will witness its promotion as a subsystem of the accountability system, as well as an improvement in the public sector accountability system.This study enriches the performance auditing literature, and contributes to recognizing the areas of performance auditing and better understanding of the content of reports.

Development of audit markets and increasing firm’s competition has increased the willingness to commercialization. The motivation for professional and organizational survival is one of the most important and effective factors on this issue. In contrast to previous studies that target the commercialization results of auditing institutions, the present study investigates the effect of potential factors affecting professional and organizational identity, on the commercialization of auditing firms. The statistical population consists of certified accountants in auditing firms of Iranian association of certified accountants in 2019, the final sample consists of 357 auditors. Library and field methods were used for data collection. To measure professional identity from the Mael and Ashforth (1992) questionnaire, organizational identity from the Svanberg and Öhman questionnaire (2015), and to measure commercialization components, including the market orientation of the Chen et al. (2009) questionnaire, customer orientation the Deshpandé and Farley (1998) questionnaire and the market orientation questionnaire were used by Narver et al (2004). Inferential statistics (Structural Equation Modeling) and SPSS and Lisrel software were used for data analysis. Findings show that there is a positive relationship between professional identity and organizational identity of auditors with market orientation, customer orientation and process orientation.

The concept of professional skepticism in an inclusive concept is all auditing standards and auditing regulations often drafters around the world often lack the know doubt the main reason for the ineffectiveness of the audit. Despite this importance, as there is no precise and explicit definition of professional skepticism and research, theoretical coherence and integration of this issue have not offered. The purpose of this research is Designing a professional skepticism model based on the mentality and attitudes of auditors: Using Grounded Theory. The methodology of this research, as a result, is a component of developmental research, is the target of exploratory research and as a method of implementing quality work. Based on qualitative methodology, grounded data analysis (data analysis of the foundation) was carried out and interviews were conducted with necessary data and open, selective and pivot coding. Finally, the research model was designed based on the theoretical framework. Findings of the research showed that the mentality and attitude of professional hesitation are influenced by the set of individual and social factors that play a role in shaping the professional skepticism of the auditors. Then, it became clear that the consequence of the suspicious mentality of auditors could have consequences such as critical evaluation of evidence and evidence and cognitive assessment, and, on the other hand, the result of audiences' suspicious attitudes could also be associated with emotional stability and professional judgments.

In this study, the legal and political challenges and constraints of financial oversight of executives of the country in the proper implementation of the public sector accounting system were studied, identifying the existing obstacles and challenges to improve the supervision to achieve the goals of the sector accounting system. Publicly available. The statistical population of the study is all stakeholders of the executive agencies of the country. Statistical results regarding the components and barriers related to the two legal and political indicators were extracted in a 15-question Likert scale questionnaire. then using spss and AMOS softwares, data analysis was done. The results show the significant impact of the legal and political barriers and challenges of financial supervision of auditors on the proper implementation of the public sector accounting system. Then, using structural equation modeling, the relation and correlation between the two legal and political components were investigated The results show a significant correlation and positive correlation between these two challenges.

The present study is related to the management and strategy of dealing with the risk of business tax compliance in tax audits using the Grand Theory method. The statistical population of the study is managers, elites and experts in the field of taxation who have been selected from the snowball or chain sampling method for the interview according to the purpose of the research. After receiving the opinion of 23 technical and specialized managers of the State Tax Organization in 1398 regarding how to deal with the risks of business tax compliance When conducting tax audits, using open and axial coding method, 95 cases of risk management (collision strategy) related to It was classified into four categories: financial event registration, tax return, information provision and tax debt settlement. Based on the results of this study, the most important strategies to deal with the risk of business tax compliance include the introduction and approval of accounting software by the tax organization, using the capacity of taxpayers' :union:s and restrictions on their licenses, controlling transactions through transaction information And review of banking transactions and increase the social cost of tax evasion, issuance of estimated tax returns and offenses, use of risk-based auditing, agreement by a three-member board and creating costs for taxpayers who unreasonably object to the board's decision and final amendment. Article 257 of the Law on Direct Taxes and restricting the referral of the case to 251 is repeated.

This study investigates the characteristics and basic elements of auditing the performance of components of sustainable development of the supply chain in the mining sector, so that it's appropriate to the needs of the mining sector in Iran and socio-economic needs and its share of shortcomings. Reduce problems and obstacles. This research is of applied purpose type and is of qualitative research type with a content analysis strategy. The statistical population of this study is the deputies and senior managers of development organizations and companies active in mining and mining industries, such as IMIDRO and auditors of the entire economic and infrastructure sector in mining. The statistical sample is: In the first stage, several experts who are at the discretion of the research and, based on their expertise in research, are interviewed. In the second stage and for the main interviews, the sample comprises people from the statistical population who are introduced to the researcher by the interviewees based on the snowball method and, interviews were conducted with 24 experts. The results show the components are classified into four dimensions: social, safety, economic, resource efficiency and environment, each of which has performance audit components in the sustainable development of the mining supply chain. Some components in the social sphere are; External pressures (government laws and regulations, local communities, NGOs), ethics and sustainable behaviors, transparency of information through mining companies, employment and recruitment of technical, efficient and specialized human resources, promotion of industrial development culture, independence of supervisors and auditors From the supply chain in the mining sector,. Some of the components in the economic field are; Policies and strategic planning, knowledge sharing, sustainable economy and profitability, reputation and brand and market development, comprehensive mining industry plan, focus on professional management decisions, land management, adequate and effective supply chain studies in the mining sector. Some components in safety are; Internal pressures (maintaining morale, sense of loyalty, guaranteeing working conditions, workplace safety and employee well-being), involving the company's employees to increase the sense of loyalty, fostering successors and transferring experience to new staff. Some components in resource efficiency are; Management commitment in sustainable development, cooperation and coordination in the supply chain from supplier to customer, quality management and continuous improvement and some components in environmental efficiency are; Green technology and ease the issuance of mining licenses and continuous monitoring to rehabilitate the environment by relevant agencies.

The Court of Auditors' reports are an independent and rational assessment of the environment in the public sector and strive to enhance the value of government agencies through legislation and guidance to improve performance. The purpose of the present study is to conceptualize and extend the factors influencing effective reporting to stakeholders in the public sector. In this study, a qualitative research method based on grounded theory and the effectiveness of reports with a systematic approach in terms of external factors were investigated by MAXQDA12 software. Therefore, by obtaining the opinions of experts in the Court of Accounts as reporters and the Majlis as reporters, the snowball sampling method between 2018 and 2020 has finally come to an end and a model of effectiveness of these reports has been presented. The research results show that in terms of supplier’s quality control system, auditors 'experience, expertise and expertise, in terms of applicants' level of accountability, tenure and stakeholder motivation, and in external factors, non-allocation of credit and agreement swap deadlines and knowledge quality. Can affect the effectiveness of reports.
 

Due to the nature of their jobs, auditors are exposed to stress-providing factors which have a strong influence on theirs functions. The most destructive result of stress on the auditorchr('39')s function is the unfavorable quality of the work done by them. Therefore, behavioral factors such as stress will significantly affect the job performance of auditors. Poor job performance reduces audit quality and as a result, it exposes auditing firms to legal responsibility and loss of credibility.The main objective of this paper is to survey the relationship between  auditors’ wok stress and the audit quality with emphasis on abnormal audit fees , the initail audit and the conservatism. Logistic regression was used to test the hypotheses.  The research  sample consist of  123 listed firm  in Tehran stock market from  2011 to 2017. Results indicate that there is a significant negative relationship between auditors’ work stress and audit quality and initail audit intensifies this negative relationship. Also results show that abnormal audit fees and conservatisn is not any effect on  relationshop between auditors’ work stress and audit quality.

Although increased mergers of audit firms in the Iranian audit market has attracted the attention of profession, regulatory bodies and researchers, little evidence is available on the motivations, barriers, processes, types, consequences and reasons for failures of audit firm’s mergers. Therefore, the present study is an attempt to open the black box of mergers of audit firms through in-depth interviews with the partners of these firms (23 interviews with the partners of involved audit firms in mergers) in order to better understands the type of the mergers (formal or real). Semi-structured questions cover different levels of post-merger integrations (physical, procedural and operational) in order to understand the type of audit firms’ merger. In general, insights from content analysis of interviews with partners of audit firms involved in the merger indicate that in most of the firms studied, procedural and operational (physical) integration has not (has) been occurred. Analysis of the interviews at the level of audit firms shows that most of the mergers made by the Iranian audit firms (eight cases) are formal and only two of the mergers are real and one is quasi-real. Our findings indicate that audit firms involved in merger continue to operate under a single name, but on the same pre-merger mechanisms without procedural and operational integrations.

The present study was conducted with the aim of analyzing the components of human capital and discovering the relationships between them for the auditors of the Supreme Audit Court. Thus, after identifying the dimensions of human capital at the individual level, the components of human capital for the auditors of the Supreme Audit Court were extracted using content analysis of semi-structured interviews (qualitative section). In the next step, using a questionnaire, data related to the relationship between the variables were extracted and finally, after confirmation of the relationships between the variables by experts, the data were analyzed and fuzzy perceptual mapping was drawn. (Quantitative part) The statistical population of the study was the managers of provincial managers. Sampling in the qualitative part of the sampling was purposeful and was used in the quantitative part from census. The results showed that among the dimensions of human capital, the behavior / performance of auditors with a degree of centrality of 9.20 and then the maturity of the auditor with a degree of centrality of 8.47 are the most important dimensions. The most influential dimensions in the intended mapping were the auditorchr('39')s abilities with an out degree of 4.87 and then the auditorchr('39')s values ​​and beliefs with an out degree of 4.55.

In relation-based economic systems, political communication is an essential source of value for companies with relations. Recent research has shown that political communication affects on the financial condition of economic enterprise and also the incentives of managers regarding financial reporting. On the other hand, with the competitive situation in the financial markets, many companies go bankrupt and are out of competition. This worries capital owners and other stakeholders, who are looking for ways to predict financial crises to prevent their capital loss. One way is to predict bankruptcy, that is, the continuation of companychr('39')s activities and reviewing the status of other companies. Considering the above points and the effects of risk of continued activity and political communication on companies and their decisions, this study tries to identify the effect of relationship between political communication and risk of continued activity on the relation between audit reporting quality and audit quality of listed companies in Tehran Stock Exchange. For this, 185 companies listed on the Tehran Stock Exchange in the period 2011 to 2018 were examined. To test the research hypotheses, the panel data regression model with fixed effects in estimating the effect of political communication and risk of continued activity on the relation between audit quality and financial reporting quality in the stock market has been used. Estimating the research models showed that audit quality has a positive and significant effect on the quality of financial reporting. Political connections and the risk of continued activity have a negative and significant effect on the quality of financial reporting.

The present article aims to identify the factors affecting the financial supervision of the Court of Audit, while reviewing the documentary on the theoretical literature of the research and identifying the dimensions, examines the impact of each dimension on improving financial supervision.  Based on this, four variables were identified and selected as the constituent dimensions of monitoring based on theoretical literature. In order to conduct the present study, a descriptive survey method with a mixed approach was used and in order to collect data, a researcher-made questionnaire of 30 questions with a five-point Likert scale was used to collect data.While confirming the validity and reliability of the instrument in a sample of 545 people from a population of 650 people of the executive apparatus and the Court of Accounts of five provinces of Mazandaran, Golestan, Khorasan Razavi, North Khorasan and South Khorasan, which was distributed by purposive sampling method.The completed questionnaires were analyzed by testing structural equation modeling using PLS software and the research findings showed that the intensity of the effect of structural dimension on the improvement of supervision was more than other dimensions.

The economic crisis presents a unique opportunity to study how auditors respond to an exogenous shock to the clients' operating environment. Also, due to the economic crisis, some of auditors are under pressure from clients to cut audit fees during the crisis. In Iran, due to inflationary conditions, this issue manifests itself mainly in the form of an increase in auditing fees to a lesser extent than the general increase in prices. There is a concern that reduction of audit fees or increase below the inflation rate, could result in lower audit effort, and more importantly, impair audit quality. In this study, using multiple criteria for audit quality (Going Concern and Audit Adjustments), this issue was investigated. Overall, the research findings show that although the economic crisis following the currency shock in 2012 has affected the audit quality, but there is no significant difference in audit quality, between client firms that received a fee cut during the economic crisis and other client firms. Our findings contribute to understanding the role of auditors during the economic crisis.