نشریه دانش حسابرسی
سال بیست و دوم شماره 1 (پیاپی 86، بهار 1401)

The purpose of this study is to design, compile and approve (in the Council of Supervisory Organizations) a model for measuring Soundness and corruption for the executive Organizations of the Islamic Republic of Iran. In order to perform this research, the Meta Synthesis qualitative method and the Focus group method were used twice. Studies of the last 20 years (2002-2021) were used to extract the researches. Twelve elites participated in the Focus group meetings, composed of members of the Council of Supervisory Organizations, as well as some elites of the supervisory and executive organizations, with the organizational position of director general up to the level of minister. In the focus of the first group (during three sessions) by observing scientific protocols, we came to the conclusion that (1) the measurement model should pay attention to both soundness and corruption, (2) the main components of the model should include six components of infrastructure, operational activities, management, results, consequences and effects, perception of corruption and experience of corruption, (3) the components of the model should pay attention to the value characteristics of transparency, accountability, honesty and integrity and (4) the citizens, the executive and the supervisory organization should be involved in the process of measuring soundness and corruption. The results of the Meta synthesis method and its refinement in the focus of the second group (during four sessions) resulted in the identification of 48 indicators for measuring soundness and corruption (which were divided into 12 groups and six main components). 

Entrance to the specialized audit profession requires to making decision and having distinct attributes and properties, which the capability of taking wise decision is one of them. The task of auditors as a specialized profession is opinion about financial statement that in turn to it requires to auditor’s neutrality in decisions. If auditors be independent from clients, in the best possible way, they can decide without neutral and bias. The Purpose of this research is investigating the Galatia Effect on Auditorchr('39')s Wise Decision Making. In this study, which was conducted with the participation of 195 independent auditors, the research tool was a questionnaire and to analyze and fit the research model, the analysis of partial minimum squares was used. The results showed that Galatiachr('39')s effect had a negative effect on the auditorchr('39')s wise decisions. This means that the auditorchr('39')s negative personal views of himself or herself and his or her job and skill skills can severely reduce the auditorchr('39')s decision-making functions To keep the auditor away from the level of wisdom in his decisions.

The present study identifies ethical ways of auditing reporting, which define the relationship between internal audit and the various authorities of the organization. Defining these lines as determinants of impartiality and independence of internal audit is of great importance. In this research, the structural equation model has been used to test the proposed model. The information required for the research was collected by a questionnaire from the senior internal audit managers of 182 companies listed on the Tehran Stock Exchange in 1399 and Smart PLS software was used to analyze the data. The results show that there is a positive and significant relationship between the perceptions of internal audit managers about the activities related to reviewing governance and their relationship with the appropriate authority. Also, there is a positive and significant relationship between the use of information technology and the relationship between internal audit managers and the appropriate reference. Examining ethical guidelines based on preference, law, and principles provides a clearer picture of internal auditing and helps implementers, researchers, and legislators to facilitate impartiality and independence in the internal audit process.

Consistent behavior is a behavior in which doing small unethical acts leads their actors to engage in more egregious behaviors over time that is they consistent with the unethical behaviors. This behavior leading accountants to larger fraudulent financial reports and pushing auditors to ignore more professional ethics. On the other hand, unethical behavior for the first time in some pepole can create an internal incentive to curtail or end it that is called licensing behavior. The purpose of this study is to examine the role of personality traits in the incidence of  licensing and consistent behavior .The method of this quasi-experimental, applied and cross-sectional study was conducted in 1397 in two separate studies .In the first study the statistical population is the accounting students at the Faculty of Economics and Management of Tehran Research Science with a sample of 242 people and in the second study is the technical auditors of Supreme Audit Court of Iran with a statistical sample of 217 people. The research data were collected through a questionnaire and analyzed by simultaneous and step-by-step Discriminant analysis with SPSS software. Individual attributes play an important role in reveal consistent and licensing behavior .Of the NEO big five-factor personality, high level of conscientiousness and low levels of neuroticism can lead to licensing behavior

The high quality of auditing increases investor confidence in financial statements and improves the transparency of financial markets and is seen as an effective regulatory mechanism to prevent managerial opportunistic behavior to reduce representation costs between manager and owner. The purpose of this study was to investigate the effect of locus of control on the relationship between psychological empowerment and audit quality. Using standard questionnaires, the required data were collected by all professional staff of auditing firms member of Iranian Society of Certified Accountants in 2018 and 2019 and analyzed using SPSS software and macro process.  The results show that the psychological empowerment of auditors has a positive and significant relationship with audit quality. Also, the results show that by increasing the internal locus of control of auditors, the positive relationship between psychological empowerment and audit quality improves. In other words, employees with high psychological empowerment and internal locus of control perform the audit with the highest quality. According to the research findings, it is better for auditing firms to use the capabilities, skills and initiative of their employees and to implement and implement ethical leadership that increases the empowerment of employees in their institutions.

The main purpose of this study is to evaluate the role of corporate life cycle in optimizing conservatism measurement based on the conditional conservatism model of Ball and Shivakumar (2005). The present study is an analytical-correlational study and the statistical population of the study consists of all companies listed on the Tehran Stock Exchange during the years 1387 to 1396 which includes random samples consisting of 1980 company-year observations using Dickinson (2011) model variables in three stages. Life cycle is divided. Multivariate regression technique has been used to test the hypotheses. First, by entering the life cycle variable into the Ball and Shivakumar conditional conservatism measurement model, the modified model was obtained, and then the coefficient of determination of the original model was estimated and compared with the results of the coefficient of determination obtained from the modified model. The difference in the coefficient of determination of the model was tested. The test results show that the amount of coefficients of determination in the modified Ball and Shivakumar model has a significant increase compared to the original model. Therefore, introducing the life cycle to the model has increased the predictive power of the model.

The objective of this study is to investigate the moderating role of managers’ narcissism in explaining the relationship between the competence of the internal auditor and the possibility of the disclosure of internal control weakness. For this purpose, the data of 144 companies during the years 1391 to 1398 have been used. Also, the current research is applicable in terms of purpose, descriptive- analytical in terms of inference method and in terms of the overall research plan is events/retrospective. The professional competence, experience and the level of education of the internal auditor are the features of the internal auditor’s competence that have been studied in this research. According to this and after ensuring the acceptable fit of the measurement and structural patterns of the research, the results of the hypothesis test using Data panel regression method with random effects indicates that managers’ narcissism negatively moderates the relationship between auditors’ features and the internal control effectiveness, in other words, the more narcissistic managers are, the less positive the impact of auditors' professional competence, experience and level of education on the effectiveness of internal control.

Auditing as one of the mechanisms of corporate governance plays an important role in identifying financial crises. In accordance with auditing standards, the auditor is required to disclose any uncertainties that are relevant to the firm's ability to continue operating in the future. The purpose of the present study is to describe the causes of business failure by disclosing the auditor's report. For this purpose, we use indicators such as the type of auditor's statement, disclosure of related party transactions, disclosure of weak internal controls, disclosure of negative working capital, uncertainty of continuing activity, and disclosure of litigation against the Company in predicting failed companies. Was done. In this regard, the data of 103 screening companies accepted in Tehran Stock Exchange for the years 2007-2018 were used. Logit regression was used to test the research hypotheses. The results indicate that the auditor's modest opinion, disclosure of weaknesses in internal controls, auditor's opinion of continued activity, disclosure of lawsuits against the company have a positive effect on the business unit's failure. Another finding of the study is that the auditor's statement that the working capital was negative and the disclosure of transactions with related parties in the audit report did not affect the entity's failure.

What society expects the audit profession is delivering audit quality services. The quality that determines audit performance depends on several factors such as auditor capabilities and professional performance of the auditor. The aim of this study was to investigate the mediating role of self-efficacy on the relationship between audit quality and professional development in the public sector. The research method used was a descriptive - survey and the data analyzed using a structural equation model (SEM) done with Lisrel software. The statistical sample included 308 auditors of the Supreme Court of Audit. The data were collected from sixteen provincial auditors in the period from November 2019 - January 2020 with standardized questionnaires. According to the Sobel test, the indirect effect of professional development on audit quality through self-efficacy was significant and the hypothesis of its mediating role was confirmed. According to research findings, indirect path coefficient (0.426) approved the high impact of auditors' self-efficacy on their audit quality. The results indicate that professional development through the mediating variable of self-efficacy affects audit quality.

The professional identity of auditors is considered to be a behavioral and psychological feature that can be very effective in improving the quality of audits, helping to improve the level of corporate transparency and reducing the company's information asymmetry. Strengthening the strategic position of the investors in the capital market. The purpose of this Investigating Effect of Auditor's Professional Identity on the Competitive Nature of  Clients, According to the Auditor's Experience. In this research, 60 auditors participated in two groups of experiment and control in the form of auditors under the supervision of the organization and auditors working in private institutions in the form of two groups of testing and control. Data were collected by questionnaire and for analyzing the hypothesis of the research, multivariate Manua multivariate tests, repeated variance analysis and follow-up tests were used to compare the time. The results of the research showed that improving the level of professional identity of auditors on the competitive nature of the clients in two dimensions affects the importance of the client's position and the positive image of the client, which can increase the competitive position of the client and create a positive image of the client in the capital market.

The aim of this study is to design a model of factors affecting on usage of computer-assisted audit techniques based on the unified theory of acceptance and use of technology with considering auditor’s characteristics. This research is descriptive-survey in terms of data collection with an applied purpose. Statistical population includes auditors employed in audit firms that 311 auditors are selected by Cochran method through judgmental and convenience sampling methods. Data are collected using a standard questionnaire and hypotheses are examined by structural equation modeling. The result shows auditor’s expectation of performance of CAATs, their expectation of the effort needed for CAATs, auditor’s understanding of the social consequences of CAATs and their understanding of facilitating conditions impact the use of CAATs. Furthermore, performance expectation and the understanding of the social young and aged auditors, causing appearance of dissimilar behavior in applying CAATs. Nevertheless, this is not the same for gender variable.

Fraud prevention measures are based on internal control, and the auditor's integrity is essential as an effort to adhere to the rules of independence and avoid conflicts of interest in the management of audit services. The purpose of this study is to examine the empirical evidence on the effect of auditor Integrity and organizational commitment on fraud prevention. The present study is part of the correlation-survey method group. This research was conducted using a questionnaire distributed between internal auditors and independent auditors with internal audit experience. 400 questionnaires were distributed and 201 questionnaires were received. The independent variables of research are Integrity and organizational commitment and the dependent variable of this research is fraud prevention. Research hypotheses were tested using Smart-PLS3 software. The results of this study showed that auditor integrity and organizational commitment have a positive and significant effect on fraud prevention. This study uses internal auditors to create new insights into the behavior of internal auditors within the organization.

Internal controls play a vital role in prevention of fraud. Internal controls reduce the opportunities for committing fraud. According to information symmetry theory, internal control disclosure the solution is to examine the role of management accountability. To investigate the subject, based on the probit regression model the data related to the variables is analyzed the period from 2013 to 2019. The results showed that there is a significant relationship between the internal controls weakness in financial reporting and the detection of fraud in future. It was also found that the continuity of internal control weakness has a significant positive impact on the relationship between internal control weakness in financial reporting and fraud detection in the future. Finally, there was no empirical evidence on the effect of management characteristics on the relationship between internal control weakness in financial reporting and future fraud detection.

Proper supervision over the auditors is one of the ways to gain investorschr('39') trust in the capital market. This study aim to identify the components of optimal supervision over the auditors of companies in Iranian capital market. This study examines the issue of auditor oversight as one of the most important challenges of the auditing profession. The method used in this study is the phenomenology in Mustacas formulation. The statistical population of the study is the auditors of companies admitted in the Iranian capital market with high mental involvement on the subject of audit supervision. The results showed that the favorable supervision of auditors of companies listed in the Iranian capital market has eleven sub-themes that form the three main behavioral-content themes including four sub-themes of professional ethics. Participatory and self-control decision-making, environmental-context including four sub-themes: legal vacuum, competition vacuum, innovation vacuum and economic and structural instability-process including four sub-themes of IT development, decision-making Political and evaluation vacuum are formulated. Supervise different aspects of the auditing job. This study showed the importance of understanding this issue from the auditorschr('39') point of view.