نشریه دانش حسابداری و حسابرسی مدیریت
پیاپی 44 (زمستان 1401)

Professional judgment in audit works and its process is a complicated subject which is influenced by several factors; it is necessary to identify the factors affecting professional judgment in order to clarify how individuals deserve professional judgment and what environmental, personal, and professional factors influence the professional judgment of the individuals. Therefore, the purpose of this study is to identify the individual, environmental, and professional factors that influence the prediction of auditors' professional judgment.

This research is an applied-developmental research from objective dimension, and it is a qualitative research in terms of methodology conducted by Delphi method among the audit experts and auditors with active experience in this profession. The Delphi panel consists of 20 experts in the field of auditing and certified auditors from accredited audit firms in Iran who were selected by non-probability sampling of a combination of purposeful or judgmental and snowball methods. The tool used was a closed-ended and open-ended questionnaire that was implemented in three stages, and the data were analyzed using descriptive statistics techniques, mode, in particular.

The effect of the existence of an audit committee on the relationship between managers' myopia and managers' ability with the type of audit report by Using 109 companies accepted companies in Tehran Stock Exchange were selected for a 6-year period (1391-1396) using by a logistic regression panel model was used and a bi-test and t-test was tested in this study.To measure independent variables, the management shortness of the Anderson and Ciao (1982) model has been used to measure the management ability of Demirjan and his colleagues (2012). The results indicate that in the Tehran Stock Exchange, managers 'short-sightedness and managers' ability to communicate with auditor's comments and changes in the year after the modified commentary did not affect the audit committee. Also the audit committee has no effect on this relationship and does not moderate the relationship between myopia and the ability of managers with the type of auditor's report.Key words: Management myopia, auditor switch, auditor’s type of opinion, manager's ability.

The value that is created by auditing financial statements is due to the auditor's judgment and in general is due to the set of professional judgments that are done within the framework of accounting and auditing standards. In the recent years many researchers have turned their attention to the issue of auditors' professional judgment,This attention underscores the importance of professional judgment. Therefore, identifying the factors that affect professional judgment can be of great help to independent auditors. Therefore, the purpose of this study is to identify the factors affecting the adjustments of financial statements with the approach of auditing judgment complexity and its level of importance. To test the hypotheses, the information of 84 companies listed on the Tehran Stock Exchange in the period between 1391-1397 has been used. The results showed that there is a negative and significant relationship between auditor size, auditor experience, board independence, institutional ownership, ownership focus and the complexity of audit judgment. There is also a positive and significant relationship between the dual role of the CEO and the complexity of audit judgment. But no significant relationship was found between time budget pressure and the complexity of audit judgment. Further the results indicate that the level of importance of the relationship between the size of the auditor, reinforces the duality of the CEO's task with the complexity of the audit judgment. But the level of importance of the relationship between the auditor's experience undermines board independence with the complexity of audit judgment.

As societies develop, corporates responsibility towards society and the environment has become more and more important. The purpose of this study is to investigate the effect of regulatory and voluntary environmental expenses on financial performance in petrochemical companies listed in Tehran stock exchange. Financial performance includes three variables, economic value added, market value added and cash value added. This research is a combination of applied and fundamental research in terms of orientation. The statistical population of this research is petrochemical company listed in Tehran stock exchange ( tse ) in which 13 cases were selected as sample . In addition, The data were analyzed by using the husman , T and Z test and regression analysis using R software . the findings of the study indicate that the intensity of regulatory and voluntary environmental expenses on market value added and economic value added and cash value added in petrochemical companies listed in Tehran stock exchange have no significant effect .

One of the important issues in the psychology of accountants' personality is understanding the moral traits and unique personality that influences on their financial behaviors and decisions. Machiavellianism is one of the characteristics that using any method to achieve legitimizes the personal goals. On the other hand, financial well-being and financial behavior are important aspects of financial wellness that have a significant impact on personal life. The aim of this study was to investigate the relationship between personality characteristics and financial well-being and financial behavior in a sample of 333 members of the Iranian Association of Certified Public Accountants. The present study is applied research in terms of purpose and descriptive-analytical research in terms of research method and data was collected by using questionnaire. The research hypotheses were tested by Pearson correlation coefficient, t-test and Levin test, confirmatory factor analysis and structural equation modeling (SEM) using SPSS22 and Smart PLS2 software. The results showed that there is a significant and inverse relationship between personality characteristics by considering demographic variables with financial well-being and financial behavior of members of the Iranian Association of Certified Public Accountants. The results also indicated that there is a significant and direct relationship between financial well-being and financial behavior.

Human resources and their expertise and performance are the most important pillars of the accounting system, whose capability and performance can determine the success or failure of the accounting information system. All disciplines and professions seek to recruit the best talents and utilize them. In this regard, the present study for the first time in the field of accounting and auditing, seeks to provide a suitable and scientific model for recruitment talents in accounting and auditing using the qualitative method of grounded theory. The statistical population of the study included academic and executive experts (or both) in accounting and auditing which was selected using purposive sampling approach and based on the theoretical saturation rule includes 14 people. Data by interview with general guidance method and is collected in a semi-structured form. To obtain the validity of the data, two methods of reviewing participants as well as reviewing non-participating experts in the research were used. The central category of research is merit selection for accounting and auditing, which is based on three concepts of agreement in defining talent; Creating a culture of talent recruitment, and standardizing the process of talent recruitment is expressed and according to the causal conditions, underlying conditions and intervening conditions, strategies are developed and the final model is presented based on it. This study can be a good start to organize the category of talent recruitment in the process of talent management and human resource productivity in accounting and auditing.

The main purpose of this study is to examine empirically and determine the effect of prospective business strategy on audit quality in the context of competition theory and risk-based audit theory. The statistical population of the present study is Tehran Stock Exchange. 75 companies were selected as sample of the study from 2010 to 2019. Multivariate linear least squares (LS) method with Fixed- effects panel approach was used for statistical analysis. To measure audit quality, the discretionary accruals criterion based on the models of Kothari et al. (2005), Jones (1991), Sloan et al. (1995) and Kasznik (1999) is used. The findings of the research data analysis show that the artificial variable of prospective business strategy is positively and significantly correlated with discretionary accruals criteria. Based on these findings, it can be concluded that the quality of auditing of financial statements is lower for companies with prospective business strategies than for other companies. The findings and results of the present study provide, for the first time, evidence on the empirical relationship between firm's business strategy and audit quality. Therefore, the findings of the present study can be used in the context of legislation in the audit profession.

The purpose of this study is to investigate the effect of changing the presentation of financial statements on the judgment and decision of investors using a quasi-experimental approach According to this theory, the way information is presented can affect the cognitive effort of information users. The research hypotheses are based on cognitive load theory. To examine this issue, the pattern of providing financial statement information has been changed based on the new pattern proposed by the Securities Exchange Organization and the participants' answers to the research questions based on the new financial statements have been compared with the previous presentation pattern. Subjects include people with accounting and financial experience and at least a bachelor's degree in accounting or various management majors. Due to the non-normality of the data, Mann Whitney's nonparametric test was used. The results of this test show that the proposed new presentation model has influenced the judgment and decision of investors by reducing cognitive effort.

The gap in public expectations of auditing is complex and multidimensional, affecting a variety of factors; Due to the lack of a model in this field, this study was designed and developed with the aim of providing a model to explain the effectiveness of the general expectation gap from auditing based on the lack of social trust. The present study is based on a quantitative-qualitative research approach. Also, in terms of purpose, it is applied and in terms of research data collection method, it is a descriptive survey in which questionnaire and interview tools have been used. The statistical population of this study consisted of active auditors in the country; According to the sample size, 500 questionnaires were distributed online, of which 384 were completed and received. Final analysis of the collected data was performed using AMOS software version 21. To reject or not to reject the research hypotheses, the significance test of each of the standardized regression coefficients of the structural model (t-test) was used; The acceptable error level was considered 5% (α <0.05).The results showed that the designed model has sufficient fit and the variables of users' lack of perception of financial statements, lack of quality of financial statement information transfer, lack of reliability of financial statements, lack of ethical behavior in the audit profession and lack of audit quality on the gap of public expectations of audit. They have a significant effect based on the lack of social trust (P <0.05).

Auditor's judgment is one of the most vital and effective issues in the auditing and decision making of financial information for users. Various studies have been conducted on the factors which obviously affect the auditor's professional judgment and professional commitment, that the most of them have examined the effects of auditors' personal characteristics on their ethical judgment. In this study, the impact of ethical ideology which includes relativistic and idealistic orientations on the professional judgment of the auditor with the mediating role of professional commitment has been examined. The essential data for this study has been collected through a comprehensive questionnaire. The sample under study includes 270 questionnaires which were completed by auditors. The results of this study pinpoint that ethical ideology does not affect the professional judgment of auditors but affects their professional commitment. Besides, professional commitment influences the auditor’s professional judgment.Keywords: Ethical ideology, professional judgment, professional commitment

Agency Theory and Signaling Theory, it reinforces the fact that honesty and accuracy have not been observed in the preparation of annual reports, this will lead to agency costs for companies. Thus, the present study aimed to investigate the mediating role of managers' explanatory reports in the relationship between the quality of financial reporting and abnormal audit fees and the effect of unusual fees on the quality of financial reporting in the Iranian Stock Exchange. This study examines research hypothesis by using the panel data of 118 accepted companies in Tehran Stock Exchange during 2013-2018. The linear regression and Sobel test are also used to test hypothesis. The results of this study are in line with the opportunistic perspective and agency theory and audit fee pressure. Findings of this study show that motivation of managers for using positive tone in annual reports is increased when the quality of financial reports is low and that tone was directly related to the auditors' unusual pay. Moreover, managers’ reports tone can have the role of mediating in relation between financial reporting quality and abnormal audit fee. Finally, managers can’t use extraordinary audit fees as a tool to cover the low quality of financial reporting.

The existence of reporting is an undeniable necessity for developing the transparency of the corporate economic environment and better decision-making of managers and investors. This study aims to identify the factors affecting convergence integrated reporting on Tehran Stock Exchange. After introducing convergence integrated reporting as the latest development of corporate reporting, a sample of 65 companies during the years 2015 to 2020 (a total of 365 years of the company) were chosen. The content analysis method of board reports was used to measure convergence integrated reporting. A checklist consisting of 41 components was included. Multivariate regression method (generalized least squares) was used to test the research hypotheses. The research findings show that on average, companies provided 37.6% of convergence integrated reporting. Also, corporate governance factors, type of strategy, financial performance, industry position and stakeholder pressure are effective on convergence integrated reporting on Tehran Stock Exchange. In terms of impact, corporate governance with 0.101 had the most and industry position with 0.086 had the least impact on convergence integrated reporting.

AbstractThe period of recession increases the level of risk of companies. In particular, due to the higher risk, companies may violate the terms of debt contracts, such as the ratio of equity to debt, or companies may go bankrupt. Higher risk levels and concerns from creditors and investors require strong auditors to work harder, more comprehensive audit procedures, and more investment and effort in audits. In different economic times, banks systematically change their lending standards in the business cycle, which means that the granting of facilities during the recession is limited due to the possibility of non-return, and vice versa during the economic boom, so that Lending cycles make business cycles worse. The statistical population of the study is all manufacturing companies listed on the Tehran Stock Exchange from the beginning of 2009 to the end of 2019. The study sample consisted of 125 companies that were selected using a systematic elimination method. The results of testing the hypotheses showed that the variables of economic cycles and the interaction of economic cycles were significant on the relationship between financial constraints and the replacement of the independent auditor.

The degree to which users of financial statements rely on auditing depends on the quality of the audit performed . despite the importance of audit quality for the stability of financial and capital markets, much of the research that examines this issue still discusses the definition of components and criteria for measuring audit quality . because the quality of auditing is multifaceted and several factors directly and indirectly affect it . factors related to the work environment such as spirituality and moral atmosphere can play a role in this regard . this article, which is part of a research, aims to develop and refine the effective components and indicators in this filed. Therefore the purpose of this study is identifying the components and indicators affecting the quality of auditing based on spirituality and moral atmosphere in the workplace and also to ranking of its components . in order to conduct this research that was done in 1399, through Delphi method , the theories of fifteen experts were collected in two stages in the form of interviews and questionnaires . The obtained data were analyzed in the final step using Shannon entropy technique . Findings showed that the most important dimension affecting the improvement of audit quality is the leadership style . followed by organizational, psychological and individual dimensions , respectively . Finally , 4 dimensions , 12 components and 52 indicators were identified , the weight of the dimensions and the order of their importance are shown .

Implementing, evaluating and monitoring effective internal control systems is a key determinant of the quality of financial reporting. In particular, high-quality internal controls reduce the deliberate manipulation of information reported outside the company. Reduces risks such as procedural errors and accidental estimates in the report, inherent operational risks and business strategies that may affect the quality of reported accruals. Therefore, the purpose of this study is to investigate the impact of internal control regulations in order to prevent errors and deviations in an effective and efficient manner on the quality of accruals. For this purpose, this study was conducted with 90 sample companies in a period of 12 years 2007-2018 in two stages by performing a comparison test of mean t-pair and Cramer test. Considering the results and comparing the explanatory power and accuracy of each research model, it can be said that at different levels of reliability, the models have appropriate and reliable validity and in terms of comparison, the average quality of accruals in the post-regulation period. Internal controls are significantly different from the previous period. The results showed that the quality of companies' accruals in the period after the establishment of internal control regulations is significantly different from the previous period.

A management fee is a cost that is considered by the investment manager to manage the investment fund. Management fees are considered to compensate the time and expertise of the manager in stock selection and stock portfolio management. Despite the scope of accounting work, determining the fees for this service in our country is not based on a scientific model and cannot be based on a logical and defensible basis and we don’t know "what is the reason for the differences in the payments of the financial managers"? The aim of this study was to identify the factors affecting the remuneration of financial managers, for which the data method of the foundation has been used. For this purpose, in-depth semi-structured interviews were conducted with 18 financial managers of listed companies. The textual data were analyzed after configuration using three consecutive stages of open, central and selective coding, and finally the paradigmatic model of the research was developed. The results show that the factors affecting the remuneration of financial managers are around the central category of improving the quality of reporting, which is formed under the influence of causal conditions. This process begins with causal conditions and leads to the formation of a central category that improves the quality of reporting, which is improved by using strategies thanks to the salaries of financial managers, and the result will be the creation of a proper payment system for financial managers.

New technologies such as Blockchain technology have facilitated the ability to respond and make the right decision by increasing the speed of processing, analysis and information security, electronic exchange of high quality information and providing the ability to compare information. in Iran, in the The last few years, issues related to the blockchain raised and given the actions taken in the developed world, the move to use the blockchain is inevitable. Inherent problems in accounting and auditing and the capabilities and benefits of emerging technologies such as the blockchain provided the basis for addressing the subject of the present study. The present study was conducted to identify the necessities and barriers to the use of Blockchain technology in auditing. To achieve this goal, two parts were used. In the first part, with a comprehensive study of the literature, the indicators of obstacles and the necessity of using blockchain technology in the audit were identified and in the second part, fuzzy Delphi technique was used to localize the indicators so that the experts agreed on the indicators. It is a decision and in verbal space, the verbal opinions of experts can be analyzed more accurately. 79 indicators identified from the literature, 45 of which are related to obstacles and 34 of which are related to necessities, using the opinion of experts in the field of blockchain technology and auditing, were converted into 33 final indicators in two Delphi stages and then Ranked.

The present study presents a bankruptcy forecasting model using accounting conservatism. The statistical population of the study includes companies listed on the Tehran Stock Exchange during the years 2007 to 1397, of which 122 companies were considered as the statistical sample of the study. The research method is causal and the method of data collection in the theoretical literature section is based on library studies and in the test hypotheses testing section is based on financial statement documentation. In general, the statistical method used in this study is logistic regression method. In this study, the most consistent measure of conservatism with various types of bankruptcy prediction models has been identified and according to the results of data analysis showed that each of the accounting conservatism criteria (conditional and unconditional) bankruptcy predictability of companies But their predictability and predictability depended on how the company went bankrupt. The results showed that unconditional conservatism through Altman model has the highest power in predicting the bankruptcy status of companies and the ability to predict bankruptcy to the criterion of accounting conservatism has also shown different sensitivities.

Tax sovereignty is the fundamental structure of all governments. Good tax governance can lead to a good taxation system. Through the development of tax justice and fairness, proper tax leadership contributes to the increasing trust and, in turn, taxes collected timely can better provide economic developments. The current study aims to identify factors affecting good tax governance in Iran. Questionnaires were used for collecting research data. To measure research items, a total of 37 questionnaires were received from experts. The comparison of mean test was used to examine respondents' insights, while the Friedman test was applied for ranking indicators affecting the good tax governance. The analytical findings revealed that , transparency, accountability, political stability, government efficiency and effectiveness, quality of laws and regulations, rule of law, control of corruption, participation, justice and impartiality, ethical and professional behavior, tax risk assessment reducing the tax gap, tackling tax evasion, accountability, consensus orientation, comprehensiveness, independence, legitimacy, performance enhancement, economic growth, and social and human development affect tax sovereignty.

Nowadays, corporate social responsibility seems necessary for many companies and companies are disclosing this information to increase shareholder wealth. Numerous studies have reviewed the history and evolution of this concept in recent decades. However, no research has been conducted in the country to specifically study the history and evolution of this concept in the field of accounting. In this study, by meta analyzing the concept of corporate social responsibility in accounting and auditing, attempts can be made to identify trends and related structures using the many different domains of this concept, to provide a comprehensive picture of it for researchers to use. For this purpose, 169 articles until year 2021 on corporate social responsibility published in reputable journals were reviewed. The results show that corporate social responsibility in accounting has grown rapidly among researchers and future researchers can identify and prioritize corporate social responsibility structures in accounting and auditing studies, choose their orientation in relation to determining and explaining new models.Among all the famous and certified journals in the country, the Journal of Management Accounting and Auditing Knowledge, has had the largest share of articles in the field of social responsibility. This is an important indication that the magazine has paid special attention to this growing category and researchers have paid more attention to this journal.

Efficiency shows how organization has used its resources in order to make the best performance at a point in time. One of the most important indicators of companies' performance is efficiency, predicting the efficiency of stock exchange companies and identifying the factors affecting the company's efficiency is a necessity that was addressed in this research. Therefore, this research examines the role of risk criteria and management system on the company's efficiency. In this regard, the Data coverage analysis method has been applied to measure the company's efficiency. The primary independent variables in this research include the monitoring variables of the management system. The empirical findings related to the examination of 154 companies admitted to the Tehran Stock Exchange in the period from 1390 to 1397 show that variables of the ratio of institutional owners, the ratio of non-executive directors, the political relation of the company and the ratio of managerial ownership and concentration of ownership have a higher explanatory power than other variables in determining the efficiency of company by using cultural method. Also among risk criteria, financial risk, stock price fluctuation risk, and financial crisis risk have an effect on efficiency. In addition, from other results of the research, it can be pointed out that in predicting and presenting the future efficiency model Company can use Lasso method with negligible error.

One of the factors influencing Iran's low position in aviation is the lack of qualified managers in aviation training centers. In this regard, the purpose of the present study was to identify and present a model of competency promotion of training managers in the aviation industry. The research method is applied and exploratory and it has been done in both quantitative and qualitative parts. The statistical population in the qualitative section was managers and experts in the aviaton industry who were selected by theoretical saturation method for 10 persons as the sample size and the statistical population in the quantitative section was all employees of Iran Aseman Airlines in 2018 that 250 people were selected by simple random sampling method. Interviews were used to collect data in qualitative section and in a quantative part by a researcher-made questionnaire validated by experts and reliability was confirmed with Cronbach's alpha (0.80). On this basis, managers' competencies were categorized into three subgroups of technical, cognitive and communicative with 70 items.Data analysis was performed by using qualitative content analysis, structural equations and SPSS 25-PLS software.The results showed that the three main dimensions of promotion of managers (technical, cognitive, communication) and related components were confirmed and presented in the operational and final model, and the theoretical and qualitative studies of the experts also showed that the model has a good fit.

The quality of financial reporting as one of the most important factors in improving disclosure and transparency in the banking industry and guaranteeing the implementation of Basel 1, 2 and 3 rules can reduce the bank's credit and information risks and increase the ability to attract deposits from deposits. Therefore, evaluating the factors affecting the quality of financial reporting in the banking industry can improve the operational and information efficiency and consequently the efficiency of banks' allocation.Various factors such as management ability, political influence and financial pressure can affect the quality of banks 'financial reporting. In this study, in order to evaluate the impact of management ability, political influence and financial pressure on the quality of banks' financial reporting, information The stock exchange was examined during the years 1388 to 1396. To assess the quality of banks' financial reporting, three indicators of profit stability, profit predictability and accruals were used. The results show that firstly, management ability does not have a significant effect on any aspect of financial reporting quality. Second, state ownership has a positive and significant relationship with profit stability and political management has an inverse and significant relationship with accruals, but between political management with profit stability, political management and government ownership with the ability to predict profit and also There is no statistically significant relationship between government ownership and accruals

Purpose- When there is a discrepancy between accounting profit and taxable profit due to temporary differences, the tax expense or its equivalent effect on profit is recorded as pre-tax profit and they are required to provide an account called an interim allocation. The principle of interim allocation is based on the company calculating and reporting taxes on the same basis as calculating profits. Taxable profit in the current period, which is recognized or reported in the next period, requires the transfer tax expense (if temporary differences in the relevant tax rate are multiplied and then the sum of the amounts is calculated, the transfer tax will be obtained). Profit that is recognized from the perspective of accounting objectives and is reported in the current period but is taxable in the next period requires that the tax expense be reported as accrued and unpaid or unrecorded. In this study, the aim was to develop a model to reduce the gap between declared taxable income and diagnostic taxable income.