نشریه دانش حسابرسی
سال بیست و دوم شماره 2 (پیاپی 87، تابستان 1401)

subject and Purpose of the article:

 This paper done with the aim of identifying the factors influencing the judgment and decision-making of public sector auditors regarding accountability of public sector institutions.  

This study is a combination of applied and developmental research. The statistical population includes experts who work in the field of professional judgment and audit decision-making of public sector bodies.

The results showed in terms of environmental structure, all 19 indicators related to environmental structure are on the same level. In behavioral structure, the results showed the two indicators of "self-efficacy" and "self-awareness" are in the first level. The seven indicators are in the second level and at the third level, the "concern for accountability to members of the parliament and superiors” exist. Finally, at the fourth level, there are five indicators. Regarding the duty structure, the index of "recognition the activity of the organization which is under review" placed in the first level. Also, eight indicators are in the second level. At the third level, there are four indicators and the "Use of tools and New techniques” index is in the fourth level. The results of structural-interpretive method showed the three constructs are related to each other and none of is superior to other.

Conclusion, originality and its Contribution of the Knowledge: 

The results of paper can help the legislature in the field of public sector auditing to develop directives and also be useful for carrying out management actions in the Supreme Audit Court.

Internal control is a fundamental and dynamic process that constantly adapts to the changes in the organization. Management and employees at all levels are forced to communicate with this process to identify risks and reasonable assurance of achieving to achieve the mission of the organization and its overall goals. The purpose of this research is designing a propositional themes model for strengthening internal control in university of medical sciences by total interpretive structural model. In this study, which was synthetic and inductive-deductive in terms of data collection method, 15 accounting and management specialists at the university level participated as panel members in the quality department. In fact, in the qualitative section, which used meta-analysis and Delphi analysis, the aim was to identify the propositional content of strengthening internal controls, so that in a quantitative section with the participation of 25 managers, deputies, chief auditors and senior auditors of the University of Medical Sciences, the statement The identified areas should be graded in the form of comprehensive structural interpretive analysis based on the priority of impact. Therefore, relying on meta-composition analysis, first 17 studies were reviewed as the basis for evaluation to determine the content of propositions to strengthen internal control in the form of critical evaluation, based on which 22 thematic themes were selected and entered into Delphi analysis to determine theoretical adequacy. At this stage, 7 propositions were removed during the two stages of Delphi analysis and a total of 15 propositions entered the quantitative analysis section, ie comprehensive structural interpretive analysis. In this section, the results showed that the content of the statements of reducing structural reductions in strengthening internal controls (P13) was determined as the most effective factor in strengthening internal control in the University of Medical Sciences.

Increasing pressures from new political, economic and environmental trends have forced organizations to implement sustainable human resource management. Excessive focus on short-term utilization of efficient and effective human and social resources will not guarantee the long-term survival of resources and the organization. Capabilities and characteristics of the sustainability paradigm of human resource management as a new paradigm of human resource management and adaptation to new social and organizational theories on the one hand and the lack of human resource management studies in the paradigm of sustainability and the lack of a comprehensive model of Sustainable management of human resources in the cultural, social, economic, legal environment of the country on the other hand, the need for a comprehensive research on the development and identification of dimensions, components, variables, indicators as well as drivers and effective implementation Creates sustainable human resource management in local conditions. In this research, using the approach of multi-method studies of content analysis and Thematic analysis, the model of sustainable human resource management has been extracted. Human resources, stakeholder management, sustainable work system, health and safety management, sustainable motivation system have been identified which are classified into three main themes: attracting and identifying sustainable resources, creating sustainable resources and maintaining sustainable human resources. The categories of drivers and consequences of sustainable human resource management have been analyzed at four levels: individual, group, organizational and extra-organizational, as well as the leveling of consequences from a social, economic and environmental perspective.

Fraudulent Financial Reporting (FFR) is one of the most important processes that some companies are involved in. In this study, the aim is to use the Pentagon model to present a comprehensive model of Fraudulent Financial Reporting (FFR) based on Iran's indigenous conditions. In order to test the hypotheses, based on the Generalized Method of Moments (GMM), data from 161 companies listed on the Tehran Stock Exchange were collected during the years 2009 to 2018. In a separate review of the indicators of the Pentagon model, the results indicate that among the pressure indicators, external pressures that financial and credit institutions impose on companies have a high impact on Fraudulent Financial Reporting (FFR). In examining the opportunity index, using the nature of the industry, the evidence suggests that this index is inversely related to Fraudulent Financial Reporting (FFR), and that the lower the index, the greater the likelihood of fraud in the financial statements. In examining the rationalization indicators, the change of independent auditors is of higher importance, and in fact, the large change of independent auditors provides a greater possibility for fraud. In reviewing competence indicators, frequent increases in unusual audit fees may deter independent auditors from disclosing detected fraud in financial reporting and predispose financial statements to fraudulent conduct. Finally, among the indicators of narcissism, sharp changes in stock prices are more important in the field of financial reporting fraud, and the greater the sharp changes in stock prices, the greater the likelihood of financial reporting fraud. In the overall review of indicators, pressure indicators have had the greatest effect on Fraudulent Financial Reporting (FFR).

The goal of this research is to establish a model of paying rewards in holding companies. Using multi-grounded theory and interview approach of data collecting in holding companies, a multi-dimensional model generated for paying rewards. In terms of purpose, this research is a fundamental research. It is also qualitative research according to data nature and the method of recognition is a philosophical empirical research. Moreover, in terms of type of argument, it is both deductive and inductive. To have access to the research goal, various methods of paying rewards and performance measurements methods, agency problems and some other effective factors in rewards paying mechanism have been investigated among holding companies. Through constructive interviews, a total of 247 conceptual codes were extracted. Utilizing MAXQDA software, the extracted codes were analyzed. According to the findings extracted from the interviews, the rewards model in holding companies includes: environmental conditions, bonus schemes, bonus types, performance appraisal, supply and demand, and performance conditions. Through performance condition implementation, some factors such as transparency, maximum and minimum, sensitivity to rewards and agency problems should have been considered

The purpose of this study is to investigate the effect of Kirton's cognitive learning strategies on auditor neutrality. The statistical sample of the study includes 517 auditors working in auditing firms and auditing firms that are members of the Iranian Society of Certified Public Accountants. The descriptive survey method and the standard questionnaire instrument have been used in this research. The research hypotheses were also tested by modeling structural equations using LISREL software. The results show that the adaptor's cognitive learning strategy has a negative and significant relationship with the auditor's neutrality and the innovator's cognitive learning strategy has a positive and significant relationship with the auditor's neutrality. Therefore, auditors' cognitive learning strategies affect their neutrality. Therefore, the innovator and adaptor cognitive learning strategies have the greatest impact on the auditor's neutrality, respectively. The results can help the country's auditing firms in recruiting new auditors, the type of auditors' cognitive learning strategy to improve the quality of auditing by improving their professional judgment. Therefore, the results of this study can introduce the concepts of Kirton's theory of cognitive learning strategies into behavioral research texts in auditing.

Since the audit committee is associated with both internal and external auditors, increasing the quality of internal and external audits will increase the effectiveness of the audit committee, and as a result, the audit committee can have a significant impact on reducing company risks. The main purpose of this study is to investigate the moderating effect of political connections on the relationship between the audit committee effectiveness and organizational risk management in companies listed on the Tehran Stock Exchange. Multiple linear regression model has been used to test the research hypotheses. To measure the effectiveness of the audit committee, have been used three characteristics of the size of the audit committee, the independence of the audit committee and the financial expertise of the audit committee. The statistical population of this research, after applying some limitations in the research, includes 140 companies listed on the Tehran Stock Exchange during the period 2013 to 2019. Research evidence showed that there is a positive and significant relationship between the size of the audit committee and organizational risk management. Also, the results showed that there is a positive and significant relationship between the independence of the audit committee and organizational risk management. Findings showed that there is a positive and significant relationship between the financial expertise of the audit committee and organizational risk management. In addition, the results showed that political connections has a negative and significant effect on the relationship between the size of the audit committee and organizational risk management. Also, the findings of this study showed that political connections has a negative and significant effect on the relationship between the independence of the audit committee and organizational risk management. In addition, the results of this study show that political connections has a negative and significant effect on the relationship between the financial expertise of the audit committee and organizational risk management. These results indicate the effectiveness of the audit committee in improving the risk management of the organization, in which, political connections can reduce the effectiveness of the audit committee on organizational risk management.

The liberation of the auditing market in Iran and increasing the variety of services provided by the auditing profession have highlighted the role of regulatory authorities on the professional performance of auditors when compared to the past. In a way that auditors are convicted of negligence, fraud, and failure if they neglect or fail to perform their professional responsibilities. As a result, it is important for users of financial statements, especially regulator, to identify and estimate the likelihood of these events occurring.With regard to this priority, The present study, focusing on the subject of the auditor’s failure in express their  correct opinion, seeks to identify the factors influencing the likelihood of this event,  which they may be imposed on the audit process by the auditor, the client, and the environment. To this aim, based on the disciplinary cases recognize by the Society of Certified Public Accountants of Iran against auditing firms, the data of 35 auditing firms that they provide incorrect opinin and the data of 110 auditing firms that they provide correct opinin including auditor by failure and auditor non -failure during the years 2006-2018 is gathered and analyzed in cross-sectional by using a logistic regression method. Findings show that among the personal factors related to the auditor, revenue and grade of quality control  and among the factors related to the client, the quality of accruals and the financial specialization of audit committee, size and profitability index (ROA) and among the environmental factors, audit risk of error1 and error2, and audit tenure are the most important determinants of the probability of the auditorchr('39')s failure. These findings can be useful for regulators, investors, auditing firms, and Certified Public Accountants in order to identify the firms with the problem of failure, and for establishing policies, policy-making, and business planning.

Independence in auditing is one of the most basic characteristics that an auditor should have in order to adhere to the requirements and standards related to maintaining ethics and performance to improve the quality of auditing, to have inertial capabilities to resist the influence of owners. Inertial behavior triggers independence in the auditor, which leads to an increase in endurance capacity and intolerance of the client. The Purpose of this research is Auditor's Inertial Behavior against Client Influence by An Analysis Based on the Comprehensiveness of Individual Characteristics. The methodology of this research was mixed and used in the qualitative part of the grounded theory analysis based on Glaser's approach to formulate the model and in the quantitative part of the fuzzy structural interpretive analysis. Because in the qualitative part, a theoretical framework was first presented and in the quantitative part, the research sought to determine the most effective component of the auditor's inertial behavior against the influence of the client. The target population in the quality department was 12 academic specialists who were considered experts, both scientifically and empirically. The selection process was a theoretical sampling method based on the snowball technique. But the target population in a small number of 19 auditors with work experience and level of technical and specialized knowledge were selected through homogeneous sampling. This number of participants was approved because of the nature of the fuzzy interpretive matrix analysis, which emphasizes the limited number of participants in the research. The results of the research in the qualitative part indicate the existence of 3 categories, 8 components and 35 concept codes that have laid the dimensions of the auditor's inertial behavior against the client's influence in the form of an integrated 8-dimensional model. The results also indicate in a small part of the prioritization of the components of the auditor's inertial behavior in three levels of the matrix model that the third level was the most effective component and the first level was the least effective component related to each of the research categories. Therefore, it was found that focusing on the internal control center is the most effective behavioral measure in the auditor's inertia against the client's influence.

Objectivity is essential for the development and survival of the auditing profession. Audit quality is also a function of the auditorchr('39')s degree of objectivity in making judgments and disclosing audit findings. Auditorschr('39') impartiality can be affected by many issues, as professional auditing firms have sought to strengthen Objectivity by strengthening professional policies such as tenure or audit firm’s turnover. Recent crises highlight the need to strengthen the ethical culture in auditing firms. Strengthening the ethical foundations of auditing firms seems to be an effective factor in the survival of the profession, in addition to other mechanisms that reinforce Objectivity.The present study investigates the effect of ethical culture and professional identity on strengthening the objectivity of certified public accountants in Iran.The statistical population of the study includes certified public accountants working in auditing firms, members of the Iranian Society of Certified Public Accountants in 2019.The sampling method is available and the final sample size is 317 certified public accountants. Both archival and field methods have been used to collect theoretical foundations and data. Collecting research theorical framework is from both library and field methods and collecting data from the Trivino et al. (1998) questionnaire of ethical culture, auditor objectivity toward the Bamber and Layer questionnaire (2007) and the professional identity of the Meal and Ashforth questionnaire (1992) was used whose validity was confirmed by professional experts and their reliability was confirmed by Cronbachchr('39')s alpha coefficient test. Structural equation technique was used for data analysis using PLS statistical software and SPSS. The results show that ethical culture has a positive effect on strengthening the neutrality of certified public accountants. Also, the components of ethical culture including obedience to superiors has a negative relationship with the auditorchr('39')s objectivity and the ethical norms governing the institution and dealing with immoral actions have a positive relationship with the auditorchr('39')s objectivity. Our results showed that the importance of the client and the auditorchr('39')s identity of the client have a negative effect on the auditorchr('39')s objectivity and professional identity has a positive effect on the auditorchr('39')s objectivity. the results of additional testing showed that professional identity plays a mediator role on the relationship between ethical culture and auditor objectivity.

Considering the importance of the issue of evaluation of internal controls, this study aims to identify and prioritize the underlying factors of effective evaluation of internal controls in companies listed on the Tehran Stock Exchange by exploratory mixed method (qualitative-quantitative) and using fuzzy Delphi techniques and Fuzzy Analytic Network Process (FANP) approach during the period of 2019. First, by reviewing reliable sources in the field of internal controls and content analysis approach, the initial variables of the research are identified. Then, using fuzzy Delphi technique and using the views of 19 knowledgeable experts in the field of internal controls, the indices affecting the effective evaluation of internal controls are identified and screened during Delphi rounds consisting of 8 main criteria and 68 evaluation indicators. Afterwards, the main criteria and evaluation indicators are prioritized using FANP approach. The results of prioritizing the factors indicate that among the main criteria, the characteristics of the internal auditor are the most important factor in effective evaluation of internal controls, with the structure of the board, the characteristics of the independent auditor and process factors ranked next. In addition, in prioritizing the indicators, the sub-criteria of scientific, professional and expert competencies of the employees of the internal audit unit and the independence of the internal audit unit are of the highest degree of importance in effective evaluation of internal controls.

One of the important issues that have faced professional commitment and ethics in the auditing profession in recent years has been the marketing and commercial activities of auditors. Accordingly, this study was conducted to investigate the effect of professional commitment on auditors' attitudes toward marketing activities with the mediating role of ethical orientations. The statistical population of the study included auditors who are members of the Society of Certified Public Accountants working in Tehran auditing firms. In the present study, in order to have equal chances for all members of the sample, a simple random sampling method was used using the Georgian and Morgan table and 245 people were selected as the statistical sample. Data were collected by questionnaires and analyzed using structural equation modeling. The results showed that professional commitment has a positive and significant effect on auditors' attitudes toward marketing activities. Professional commitment through ethical orientation has a positive and significant effect on auditors' attitudes toward marketing activities. Also, professional commitment through idealism and relativism has a positive and significant effect on auditors' attitudes toward marketing activities. In general, the results indicated that the characteristics of professional commitment through ethical orientations not only do not conflict with marketing activities, but also lead to the development and increase of auditors' attitudes toward marketing activities.

Various models have been designed and introduced for internal controls. These systems always have strengths and weaknesses. The most important reasons for the weakness of internal control systems in business units are the traditional systems and their lack of upgrades. The main purpose of this paper is to present an optimal model of internal controls in order to reduce the risk of enterprises. This research is a qualitative research that has been done using an approach based on data foundation theory. The statistical population consisted of experts and professors from the field of auditing and related experts who using a purposeful sampling approach, a total of 12 people were selected as participants in the study. Data were collected through semi-structured interviews. The final conceptual model of this research has been developed in the form of statistics of causal conditions, background conditions, mediators, strategies and consequences of implementing the desired internal control. In this research, Maxqda software has been used to encode and analyze the data. The results of this study showed that from the perspective of professional institutions, factors such as governing laws and regulations, the commitment of executive officials to accountability, accounting and financial reporting system and control and monitoring methods, as well as from the perspective of information users Financial factors such as long-term profitability, prevention of any embezzlement and fraud, preparation of reliable financial and management reports, can be as causal factors affecting the quality of internal control to reduce the risk of businesses. Finally, considering the mediating conditions and its context and considering the localized pattern in the study, strategies to increase the effectiveness of internal control at five levels of necessary solutions in the control environment, risk assessment, control activities, information and communication and Then monitoring activities were presented.

According to Kiani et al. (2021), 53 Components of Auditing, Performance, Development, Sustainable, Supply Chain, Mining, have been Identified, Since Auditing Performance is an Independent, Targeted, and Reliable Evaluation of Components (Commitments, Systems, Operations, Programs, Activities, In terms of Compliance With Cost-Effectiveness, Efficiency and Effectiveness Criteria and Provide a Proposal with the Aim of Progress and Development, Due to limited Resources in the Allocation of the Present Study, the Importance and Weight of Each Component is Extracted From the Components According to the Impact on Each of the Audit Criteria. The Purpose of this Study is to Rank the Components of Performance Audit Criteria in the Sustainable Development of the Mining Supply Chain, for Governance with Accountability and Transparency, to Rank the Necessary Components of the Two Delphi Methods and Hierarchical Analysis With the Help of Mining and Industry Minerals with a History of More than 25 Years and Snowball and Non-random Sampling Methods Have Been Used in the Time Range of 2021, A ccording to the Results of the Research. The Research Was Compiled. According to the Results of the Component "Employment and Recruitment Of Technical, Efficient and Specialized Manpower" has the Highest Rank Affecting the Effectiveness Criterion and the Component "Replacement and Transfer of Experience to New Staff" has the Highest Rank Affecting the Efficiency Criterion and Component "Focus on Professional Management Decisions They have the Highest Effect Rating on the Economic Efficiency Criterion.

Cash-keeping strategy can determine the future and destiny of companies. Therefore, corporate managers should choose their corporate governance procedures according to government policies, because changes in government policies affect markets, including the stock market, and the consequent intensity of corporate cash retention. The purpose of this study is to investigate the effect of expansionary and contractionary policies in the monetary and financial spheres of government as an exogenous factor in the selection of accounting methods by the board as an endogenous factor on the severity of uncertainty in cash holdings. For this purpose, the data of 81 companies listed on the Tehran Stock Exchange and OTC during the years 1391 to 1396 were examined and tested through combined data. The results show that the compliance of fiscal and contractionary monetary policies and expansionary fiscal policies reduces the severity of uncertainty in cash holdings. There is also a negative and significant relationship between the interactive variable of inventory policies and expansionary monetary policies with the severity of uncertainty in holding cash. In addition, there is a negative and significant relationship between the variables of financing policies and expansionary fiscal policies with the intensity of uncertainty in maintaining cash. The results also showed that the adjustment of revaluation policies and contractionary monetary policies reduces the severity of uncertainty in cash holdings.