نشریه پژوهش های حسابرسی حرفه ای
پیاپی 6 (بهار 1401)

The purpose of this study is to investigate the effect of professionalism dimensions (including commitment to serving the public interest and commitment to exercise independence in work) on moral judgment. For this purpose, the differences in the views of auditors and graduate students in the field of accounting have been examined. The present research is applied in terms of purpose and descriptive-survey in terms of method and nature. The statistical sample of this research consists of 340 auditors and graduate students of auditing. The method of data collection is also a questionnaire. The findings show that there is no significant difference between the commitment of the public interest between students and auditors; Commitment to public service, commitment to work independence and ethical judgment are not significantly different between different categories of auditors, but commitment to independence and ethical judgment is significantly different between students and auditors; Also, the dimensions of professionalism have a significant negative effect on moral judgment. Research Findings In addition to developing the theoretical foundations of previous research, it contains valuable concepts for professional references and policy makers.

According to the theory of political economy, the focus of corporate executives should not be solely based on organizational interests and equity. Instead, they must be part of a moral affair in order to ensure the well-being, comfort, needs and interests of other sectors of society. Therefore, management decisions should not lead to damages, losses and harm to society and its people. The development of this framework is rooted in ethics in accounting. Therefore, the purpose of this study is to investigate the effect of accounting ethics on corporate social responsibility. The statistical population of this research is the official accountants in 2017, which according to the official account community of 2377, and the sample size based on the Cochran formula was determined from 331 individuals who were asked to receive 350 questionnaires in a healthy way and 337 questionnaires Healthy was received. 337 questionnaires were analyzed. Paired t-test and ANOVA were used to analyze the data using SPSS software version 22. Research evidence suggests that formal professional accountants, honesty and integrity, professional performance, independence and neutrality and the confidentiality of formal accountants increase corporate social responsibility. From other research results, it can be said that individuals with different characteristics have the same viewpoints as expressed. So, finally, it can be said that, with respect to ethics among official accountants, corporate social responsibility improves.

The financial statements are considered as joint statements by the auditor and management, and are the result of negotiations and bargaining between management and the auditor. Disclosure of the auditor's resignation may be costly for stakeholders because investors react negatively to the auditor's resignation. If management believes that Carter's current conservative auditor is a successor to the auditor, he's dismissing the current auditor and hiring a less conservative auditor instead. In this study, the effect of disclosing the auditor-client dispute on the auditor's resignation and the audit fee paid to the successor auditors in the companies listed on the Tehran Stock Exchange has been investigated. The statistical population of the present study is the companies listed on the Tehran Stock Exchange during the years 1392 to 1398. The sample size according to the screening method and after removing Perth observations is equal to 175 companies.) With fixed effects. The results of analyzing company data using multivariate regression at 95% confidence level show that there is a significant and positive relationship between disclosure of the auditor-client disagreement and the audit fee paid to successor auditors. Also, other research results Indicates that there is a significant relationship between disclosure of the auditor-client dispute and the auditor's resignation.

Audit fee is a measure of auditor's economic dependence on clients which its assessment and determination requires a focus on the auditor's effort and related risks. This study analyzed the relationships between audit fee and audit risk in confronting with restatement and financial distress conditions. Statistical samples include 127 firms listed in Tehran Securities & Exchange during the March 2012 to March 2020 . The findings indicate that financial distress as a measure of client’s business risk has a significant and positive effect on audit fee; also, restatement of financial statements as a measure of audit risk has a significant and positive effect on audit fee. These results document that both those potential risk factors play a decisive role in determining audit fees. The results indicate that financial restatement and financial distress as potential risk factors can affect auditors' perceived risk and this event leads to change in auditors' behavior and change in audit fees. In client firms facing to financial restatement and financial distress, auditors assess the risk as high and , try to increase audit efforts, which in turn increases the audit fee. It was also theoretically argued that in distressed firms, financial restatement could be a more serious signal of perceived audit risk and change auditors' behavior by increasing the audit effort to identify material misstatement that would increase audit fees. Contrary to expectations, however, no significant evidence was found to confirm the stronger impact of audit risk on audit fees in firms facing to financial distress.

The current emerging respiratory virus outbreak and its epidemic effects are severely affecting the global economy and will be one of the most challenging challenges for auditors and business owners in the years to come. The main purpose of this study was to investigate the effect of an epidemic of a respiratory virus with continuous ductility and high infectivity and lethality called Covid-19 on audit quality from the perspective of auditors who are members of the Iranian Association of Certified Public Accountants. In this research, a quantitative method has been used by surveying the questionnaire. Auditors were asked to comment on the quality of the audit by answering questions on a five-point Likert scale. Out of 236 auditing institutes ranked A to D of the Iranian Association of Certified Public Accountants, questionnaires were sent to 185 institutes and 146 usable answers were received. Our study examined some important outcomes and concepts that, according to auditors, have had a significant impact on audit quality, mainly due to the current epidemic of respiratory disease. Digital is recommended to reduce the negative effects of this crisis.

Despite usefulness of computer-assisted auditing tools and techniques in increasing audit productivity, their use by audit firms in less developed countries is low. Therefore, the present study aimed to investigate the effect of organizational and environmental factors on the acceptance of computer-aided audit tools and techniques. In order to collect research data, a questionnaire was used which was distributed among 650 auditors working in the auditing organization and auditing firms, members of the Society of Certified Public Accountants, of which 375 questionnaires were submitted and finally 372 questionnaires were finalized. The results showed that the complexity of client information systems and competitive pressure, firm size and senior management commitment have a positive and significant effect on the acceptance of computer-aided audit tools and techniques. Also, the level of support of accounting professional institutions and IT competence of employees in accepting computer-assisted auditing tools and techniques is not statistically significant.