نشریه پژوهش های حسابرسی حرفه ای
پیاپی 5 (زمستان 1400)

Criminal activities, such as fraudulent financial reporting and misappropriation of assets; It is a widespread problem that companies around the world face. According to theoretical and empirical research, the most common technique used for fraudulent financial reporting involves the misuse of assets for personal gain, but on the contrary; Fraudulent financial reporting (although it often does not occur) will do the most damage. The main responsibility for preventing and detecting fraud lies with management. However, in addition to management, the board of directors, audit committees, internal auditors and independent auditors all have an important role and responsibility in the ability to rely on reliable financial statements. One of the important tasks of internal auditing is to provide effective assurance services and impartial review of evidence to independently evaluate the processes of corporate governance, internal controls and risk-based detection management to prevent fraud with the aim of minimizing it.

Professional skepticism in auditing is a behavioral feature emphasized by Legislators of the auditing profession in the application of professional judgment in all steps of auditing operations. Verdict and decision making are also influenced by cognitive biases containing learning styles. Therefore, the purpose of this survey is to assess the adoption of cognitive and innovation cognition among auditors and also to study the impact of those styles on professional skepticism. The theoretical framework of the research was collected through the library method and the research data were collected based on the survey procedures and using a questionnaire. The numeral sample of the present study includes 280 auditors working in private sector audit firms and the audit organization. The test research hypotheses based on correlation methods using multiple regression have been investigated. The results of this article show that adoption cognition has a positive and meaningful (significant) relationship with professional skepticism. But innovation cognition has no significant relationship with professional skepticism.

The primary purpose of this study is to investigate the relationship between audit opinion shopping and partner-level turnover in the Tehran Stock Exchange. Next, the moderating impact of the audit clients' importance on this relationship is measured; in the present study, 143 companies of Tehran Stock Exchange have been selected as a statistical sample in the period of 2014 to 2021 (a total of 1143 observations) according to the characteristics of the research. The method of the present study is theoretical, descriptive-documentary which is a post-event study using logistic regression and combined data to explain and measure the assumed models. The key findings of the present study show that audit opinion shopping maintains a significant relationship with the partner-level turnover and thus enriches the basic literature of audit opinion shopping in Iran. Also, audit clients' importance can not moderate this relationship, because of inappropriate disclosure of the audit fee variable in some companies, which carry out an important role in measuring the variable of audit clients' importance.

Accounting information is provided to users in the form of financial reports. This information must be provided in a timely manner in order to be useful in decision making. this article investigated the factors affected on delay in the audit report in three categories of factors related to the auditor and the audit, factors related to corporate governance characteristics and factors related to specific characteristics of the company.In order to investigate the effect of the three factors affecting the delay in the audit report data of 106 companies listed on the Tehran Stock Exchange during the period 1390-1396 and a total of 742 observations were analyzed.The results show that the size and expertise of the auditing firm reduce the delay in submitting the audit report and conditional comment, fee and continuity of the auditor selection and the weakness of internal controls, increase the delay in submitting the audit report. The audit committee's expertise also reduces the concentration of ownership and the size of the board of directors as factors related to corporate governance characteristics. The complexity and size of the company, the presentation of financial statements and financial leverage also increase the delay in submitting the audit report, and profitability and the ratio of market value to book value make the audit report more timely.Companies should improve their internal control system and their audit quality for timely financial reporting. Furthermore, enhances the corporate governance could increase timely financial reporting.

The process of preparing and assuring sustainability reports is increasing worldwide. The establishment of the International Sustainability Standards Board by the International Financial Reporting Standards Foundation and the establishment of the Sustainability Department in the Auditing Organization and the publication of its integrated report in 2020 promises a change in the field of sustainability reporting at the international and national levels. Insurance companies do not prepare sustainability or integrated reports in Iran. Leading international companies that have worked with Iran in the field of reinsurance in the past are preparing sustainability reports and these reports are assured by a third party. Therefore, the main purpose of this study is to investigate the views of insurance industry experts and auditors about the need to prepare and assure sustainability reports. Semi structured interviews were used to examine the views of Iranian insurance industry experts on the components of sustainability reporting, insurance industry stakeholders, sustainability reports, and its assurance. The statistical population of this study was Iranian insurance industry experts and auditors. At first, some interviewees were selected by the purposive sampling method, and then other participants were interviewed using snowball sampling. 39 were present in the research sample. Findings showed that insurance companies consider a wide range of stakeholders as the target of their sustainability reports. Findings indicate that there are different views and approaches regarding the mandatory and optional sustainability reports, the period of sustainability reporting, the unit that prepares sustainability reports, and its assurance. Interviewees emphasized the importance and necessity of providing and assuring sustainability reporting. The results of this study can be used by the Auditing Organization, Iranian Association of Certified Public Accountants, the Central Insurance of the Islamic Republic of Iran, and domestic insurance companies in adopting the necessary policies in the field of sustainability reporting and its assurance.

In this study, the effect of financial reporting complexity on the accounting expertise of board members and accounting expertise, members of the audit committee and the weakness of internal control in companies listed on the Tehran Stock Exchange and Securities was investigated. The sample consisted of 100 companies from 1391 to 1398 and 800 years-company. And because the dependent variables of the hypotheses are bi-quantitative qualitative scale, the regression model of Logit model has been used. In the first hypothesis, the effect of independent variable effect, financial reporting complexity on the dependent variable, board accounting expertise has a positive and significant effect, and in the second hypothesis, the effect of independent variable, financial reporting complexity has a positive and significant effect on the dependent variable. The effect of independent variable, financial reporting complexity on dependent variable, weak internal control has a positive and significant effect and all three hypotheses were positive and accepted at 95% confidence level. The more complex the financial reporting, the greater the need for accounting expertise of the board and the audit committee, and the greater the weakness of internal control. As a result, financial complexity is greater.