نشریه پژوهش های حسابرسی حرفه ای
پیاپی 9 (زمستان 1401)

The purpose of this study is to investigates the effect of the characteristics of audit institutions on the moral courage of auditors in the audit institutions of the Securities and Exchange Organization during the year 2019. Moral courage is an indicator in order to increase the quality and improve moral decisions in facing complex issues. The performance, behavior and moral courage of auditor can affect the overall quality of the financial reporting process. Meanwhile, the characteristics of the auditing firm play a significant role in the auditor's moral courage and achieving the goals set to protect public interests. The independent variables of research include power distance, ambiguity and feminity, which were first operationally defined using the opinion of professional experts and then calculated based on the characteristics of the audit institute. The dependent variable of the research is the moral courage of auditors using the moral courage questionnaire based on the Likert scale, which was answered by 57 auditors of the trusted auditing institutions of the Securities and Exchange Organization. The findings of the research show that the variable of power distance and feminity has a significant relationship with the moral courage of auditor, and the ambiguity space has no significant relationship with the moral courage of auditor.

The purpose of this study is to investigate the reaction of auditors to Earnings volatility, for which the effect of earnings fluctuations on the audit report lag and auditing fees of companies listed on the Tehran Stock Exchange was investigated.In this study, to test the hypotheses, the required information related to the research variables was collected from the financial statements of 150 companies listed on the Tehran Stock Exchange during the period 1390 to 1399. To test the two research hypotheses, two multivariate regression models with panel data using random effects method were used.The findings of the test of research hypotheses indicate that in companies listed on the Tehran Stock Exchange, Earnings volatility has a significant positive effect on the audit report lag. Also, the research findings showed that Earnings volatility also have an effect on audit fees. Positive has meaning. The results indicate that in Tehran Stock Exchange, with the increase of Earnings volatility, the audit report lag increases. In fact, as profit volatility increases, the inherent risk of auditing increases, and auditors will conduct more content tests to reduce overall risk. Performing more tests by auditors will also increase the delay in submitting the audit report. The results also showed that with increasing Earnings volatility, the audit fee increases. As profit fluctuations increase audit risk, auditors should also be more diligent in their audit process, so increasing Earnings volatility leads to increased audit fees.

The role of the independent auditor in evaluating the quality of the financial statements impartially and in assuring investors of the validity of the financial statements prepared by management is important. However, the quality of audit services provided by auditors is heterogeneous and is affected by factors such as audit fees. The main purpose of this study is to investigate the relationship between auditing fee reduction and compensation and the quality of accounting information with emphasis on the role of auditor expertise in companies listed on Iran's capital market. This research is of descriptive correlation type and is based on an analysis of panel data. The independent variable in this study includes auditing fee reduction and the dependent variable of accounting information quality and auditing fee compensation. The examined sample was obtained by systematic elimination method including 86 companies listed on the Tehran Stock Exchange during a ten-year period from 2011 to the end of 2021. The results show that there is a significant direct relationship between the reduction of the audit fee and its compensation, but the expertise of the auditor has no significant effect on this relationship. Also, the reduction of auditing fees does not have a significant effect on the quality of accounting information.

The CEO's narcissism is one of their important personality traits, which has a significant impact on the firm's behavior and performance. On the other hand, the internal audit unit is one of the important corporate governance mechanisms that can influence the firm's activities and decisions, especially reporting. Based on this, the aim of the current research is to investigate the relationship between the narcissism of CEOs and social responsibility with regard to the moderating role of internal audit. In order to achieve the purpose of the research, the financial information of 163 firms listed on the Tehran Stock Exchange in the period of 2013-2021 and multiple regression method and combined data were used to test the hypotheses. The findings showed that CEO narcissism has a positive and significant effect on corporate social responsibility. Also, it was found that the size and experience of the internal audit unit as the most important characteristics of the internal audit strengthen the positive relationship between CEO narcissism and social responsibility.

Due to the competitive conditions created in the profession, auditing firms have realized the need to provide better quality services and lower prices to the market and because of the impact of fees on audit quality, the study of factors affecting the audit fee is of particular importance. The purpose of this study is to investigate the relationship between the expertise of the auditing firm in the industry, the audit committee, and, managerial ownership with the audit fee. For this purpose, a sample of 160 companies listed on the Tehran Stock Exchange in the period 2013 to 2020 was selected. The method of this research is a correlation. Using regression tests, statistical hypotheses were examined and data analysis was performed using EViews software. The results show that there is no significant relationship between the expertise of the auditing firm in the industry and the audit fee. While the existence of the audit committee and managerial ownership has a positive and significant relationship with the audit fee.

The present research was conducted with the aim of studying, analyzing and modeling the role of psychological components of existential critical thinking, personal meaning generation, transcendental awareness and expansion of self-awareness on intellectual capital. The psychological components of existential critical thinking, personal meaning generation, transcendental awareness, and self-awareness development, may, through interaction with other variables, affect auditors' intellectual capital. This research is applied in terms of purpose and descriptive survey in terms of data collection method. The statistical population of the research includes all auditors working in audit institutions and audit organizations in Iran during the year 2021, 319 people were randomly selected as a sample based on Cochran's formula. A standard questionnaire with a 5-level Likert scale was used to collect data. The analysis of the collected data as well as the testing of the hypotheses was done in the form of descriptive analysis and inferential statistics using SPSS26 and SmartPLS3 software by applying the new generation of SEM using PLS method. The results showed that the psychological components of existential critical thinking, production of personal meaning, transcendental awareness and expansion of self-awareness have a positive and significant effect on intellectual capital. The results of this research are a novel turning point for increasing attention and development of acquired skills training related to the those psychological components among auditors, which can lead to a great increase in intellectual capital in the auditing profession.