نشریه پژوهش های حسابرسی حرفه ای
پیاپی 4 (پاییز 1400)

The purpose of this study is to investigate the ability of internal auditors in motivating, educating and presentation on the acceptance of their recommendations by the internal audit managers, audit committee members and board members.

The present research in terms of purpose is in the category of applied research, In terms of method and nature, it is of descriptive- survey type. The statistical community includes internal auditors, internal audit managers and audit committee members. The research has happened in the first quarter of year 1400. The statistical community is unlimited and Population size of statistical samples happens to be 384 with Cochran formula and samples have chosen accidentally. For testing our hypotheses we used Structural equation modeling.

Path analysis shows using motivation and education skills have positivite and meaningful relationship with accepting internal audits recommendations by management.

The result of this study shows that using persuasive skills can improve possibility of accepting internal audit recommendations. The results also shows that Gender, Experience and Organizational position are related with implementing internal audits recommendations.

The foundation of Association of Certified Public Accountants and privatization in the audit market led to the failure of Audit Office monopoly and increased competition in the audit market. Therefore, the concept of marketing and competitiveness became the subject of interest in auditing profession. This research is an applied in terms of research purpose, exploratory in terms of nature and Mix Method(qualitative and quantitative) research in terms of approach. In-depth interviews were used for developing the scale of marketing activities; to this end, the researcher made telephone interviews with 28 certified public accountants (CPA) in two turns. The statistical population includes private sector auditors. Using a simple random sampling, a questionnaire distributed among 289 auditors working in Tehran.. The results showed that Iranian auditors` attitude is positive regarding marketing activities. A significant difference is found between auditors` attitude to marketing activities and age concerning professional experience. Auditors` attitude to marketing activities, however, is not found to have a difference concerning career position and gender.

Due to their risk aversion and high ethics, as well as the high risk of litigation, women auditors have an important role in identifying and preventing opportunistic behaviors of managers, strengthening the transparency of the information environment and the quality of financial reporting, and preventing the aggregation of Information and news become negative, which can ultimately control the risk of future stock price falls. Therefore, the purpose of this study is to investigate the effect of the gender of the partner of the auditing firm on the risk of future fall of the company's stock price. To test the research hypothesis, the financial information of the companies listed on the Tehran Stock Exchange between 2014 and 2019 was selected for the final sample consisting of 155 companies. After measuring the research variables, multivariate linear regression analysis and control of fixed effects at the industry and year level were used to test the research hypotheses. The research findings indicate that the gender of the auditing firm's partner has a negative effect on the risk of future fall of the company's stock price. Based on the findings, shareholders and other voters in the annual general corporation of companies to reduce the risk of falling stock prices in the future, choose auditing firms that have a female partner. This research, in addition to expanding the limited theoretical foundations in the field of gender of the auditing firm partner by monitoring risk reduction, provides sustainable growth for the company.

The pressure of international sanctions and poor crisis management has gripped Iran's economy in recent years. In these circumstances, employers expect auditors to share in the economic pain and receive a discount on auditing fees. The purpose of this study is to investigate the effect of auditing fee reduction on the possibility of fraud of business managers and disclosure of significant distortions by auditors and also to investigate the moderating effect of contracting with quality audit firms on these relationships. The data used includes 130 companies listed on the Tehran Stock Exchange during the years 2016 to 2021. Logistic regression model based on panel data was used to analyze the data and test the hypotheses. The results of testing the research hypotheses show that the reduction of auditing fees has a negative (and positive) effect on the disclosure of material misstatements by auditors (and the likelihood of fraud by business managers). Significance by auditors and the likelihood of fraud by the directors and also confirmation of the adjustment effect of this variable on the relationship between the audit fee reduction on the disclosure of material misstatements by the auditors and the likelihood of fraud by the directors. Additional tests show that the requirement of the certified public accountant to adjust the audit fee by at least 70% in 2021 over the previous year highlights the results.

Paradigm as a way of seeing the world among a group of scientists is a common scientific discipline that guides scientific flows including knowledge production, absorption of facilities and resources for scientific activities, and scientists’ behaviors in any scientific field. In each discipline, it is the paradigm that determines what questions should be asked and how to answer these questions.Entry into a profession that requires a decision, making requires distinctive features and characteristics that are the most important is the ability to make professional judgments. Auditors' task as a practitioner of a profession is to express an opinion about financial statements, which requires auditor neutrality in judgment. In this article, we have introduced the concept of paradigm and its description in the field of modern audit. The changes in the digital economy approach have being made, hence, the kind of attitude toward the audit paradigm and the business is changing as well.

The growing pace of change, technology, knowledge, insight, etc. have created various laws and regulations that inevitably affect human action and reaction. The collapse of large corporations, the enactment of new laws, the emergence of slogans of transparency, sustainability, accountability, etc. have all had a profound effect on the scope of the etiquette and professional behavior of accountants. The aim of the present study is to investigate The achievement of International Financial Reporting Standards (IFRS) achieve the ethical goals in the ethics and professional conduct of certified public accountants in Iran, from the perspective of ethical schools (structuralist and poststructuralist). To do so, a number of accounting experts, professors and members of the Iranian Society of Certified Public Accountants (N=23) participated in the research. A Likert-scale questionnaire was applied for the collection of data. Findings of the present action research reveal that the compilers of e international financial reporting standards have a clear tendency to exert the structuralism schools perspectives; moreover, the goals of structuralism ethical perspective are more prominent in the context of ethics and professional conduct of developing international financial reporting standards. Finally, the results of the study indicate that The influence of the thoughts and way of thinking of the compilers of ethics and professional conduct of certified public accountants in Iran is more inclined towards structuralist ethical schools and this leads to greater correlation with the ethical goals of International Financial Reporting Standards.