نشریه پژوهش های حسابرسی حرفه ای
پیاپی 10 (بهار 1402)

In recent years, the change of auditor in companies listed on the TSE has become a common phenomenon, which can overshadow the professional power and independence of the auditor and have adverse consequences. The change of auditor can often have different reasons. The purpose of this study is to investigate the relationship between the characteristics of the customer industry and the change of auditor in companies listed on the TSE. This research is applied in terms of purpose and descriptive-correlation in terms of nature. In order to achieve the research objective, 178 companies were selected from the companies listed on the TSE during the years 2016 to 2021 by systematic elimination sampling method and a total of 1068 observations. Logistic regression method was used to test the research hypotheses. Findings show that there is a significant inverse relationship between the homogeneity of the customer industry and the change of auditor; There is also a direct and significant relationship between the complexity of accounting information and auditor competition with changes in the auditor; But no significant relationship was found between competition in the client industry and the change of auditor.

The trust and assurance of benefactors, shareholders and investors can be achieved through meeting their expectations and filling the audit expectations gap, as an important tool for keeping the trust of shareholders, And the auditor's independence is considered as a basis in accounting profession, because it is assumed to be the basis of the public trust. This research examines the effect of audit expectations gap on the shareholder's amount of trust by the role of financial reporting council modifiers in tax service organization and the Iranian society of formal accountants.Research

This research is based on practical purpose, the type of data is quantitative, and it uses the survey correlation field in descriptive performance. The statistical society in this research are te auditors of tax organization and the auditors of formal society of accountants, 379 people were examined as a sample. This research used the structural equation modeling methods by using the PIS software.The

Results of the study show that the auditor's perceived independence and the improved auditor communication level has a meaningful relation on the shareholder's trust and reducing the auditor's expectations. Also, the moderating role of financial reporting council has a meaningful and positive relation between the audit expection gap and the trust amount of shareholders and auditor's perceived independence and improved auditor communication level.

The results show that there is a meaningful and possitive relation between the audit expectations gap and the trust amount of shareholders.

Investigating the characteristics of bankrupt companies, including profit management and audit quality, is of great importance in investigating the opportunism of management and the reasons for bankruptcy. For this purpose, this research investigates the difference in profit management and audit quality in these two groups by separating the companies into two groups, bankrupt and healthy, with the help of the technique of matched groups using machine learning tools. By examining 237 companies admitted to the Tehran Stock Exchange during the period of 2010 to 2019, it has been determined that there is a significant difference between profit management and audit quality in two groups of bankrupt and healthy companies. The results show that the clustering of companies based on financial ratios increases the power of predicting important corporate events such as bankruptcy. The main purpose of the current research is to investigate the quality of audit and profit management in bankrupt and healthy companies using the technique of matched groups. The results of this research can help to improve bankruptcy prediction models.

The culture of any organization is one of the major factors affecting its performance, the impact of organizational culture on the members of the organization is so great that it can be understood by examining its angles regarding the behavior, feelings, views and attitudes of the members of the organization. The purpose of this research is to investigate the impact of organizational culture, corporate governance and audit quality on auditors' performance. The statistical population of this research is all the members of the public accountants society of Iran. Using Cochran's sampling, 196 people were selected as a statistical sample. The current research is in the category of applied research and in terms of research method, it is descriptive and survey type. In this research, the library method was used to collect data and information, and the tool for collecting information was a questionnaire. Smart PLS software was used for statistical analysis. The results of the research show that organizational culture, corporate governance, and audit quality affect auditors' performance.

The purpose of this research is to study the election programs and promises of the candidates, their propaganda methods and to examine the election techniques used by the candidates of the seventh round of the Supreme Council elections in order to determine the methods affecting the audience for voting and also to introduce the election methods to the voters. It is logical and far from emotional. In order to analyze the data extracted from the speeches, election brochures and the activities of the studied candidates in the context of cyberspace, the summary content analysis approach was used. The results show that the use of comparative advertising techniques has been very effective and negative techniques have been inefficient in attracting votes. Also, the research findings show that electoral lists play an essential role in elections and cyberspace is a suitable platform for the candidate's activities and propaganda. Also, the results show that the activities of candidates with previous experience in previous councils are reviewed by voters and this issue plays an important role in their selection.

The purpose of this research is to investigate the relationship between fee pressure and audit quality. Audit increase the credibility of information for users is that it would further enhance audit quality will be realized. Audit fees to auditee and the auditor is considered to be one of the most important issues that require research on this subject. The aim of this study was to investigate the relationship between Fee Pressure and audit quality. In this study, the companies listed in Tehran Stock Exchange during 2016-2020 were studied. The study sample consisted of 94 companies that were selected using systematic elimination. In this study, the pressure of audit fees through level difference between the actual audit fees and normal audit fees are calculated. In this study, the pressure of audit fees through level difference between the actual audit fees and normal audit fees are calculated and the criteria for measuring the quality of auditing, auditor size, auditor tenure, auditor industry specialization and auditor independence requirements. Research results show a significant association between audit fee pressures with auditor size, auditor tenure and auditor industry specialization does not exist while there is a negative meaningful relationship between audit fee pressure and auditor independence.