نشریه دانش حسابرسی
سال بیست و دوم شماره 3 (پیاپی 88، پاییز 1401)

The specialized committees and commissions of the Islamic councils of the city are the main component of financial and functional control in the municipalities and their effectiveness can provide the basis for improving this system and fulfilling the responsibility of the city management to the citizens and their legal and elected representatives. Therefore, in this study, indicators of effectiveness and areas of financial and performance control of the Municipal Audit Committee, the role of the audit committee in the implementation of financial and performance control of municipalities and the required competencies of the committee members were identified using the research literature. Then, the opinions of experts including external and internal auditors, municipal financial and economic deputies and financial controllers in the municipalities of Tehran, Isfahan, Mashhad, Shiraz and Urmia were obtained using a questionnaire. The experts participating in this study, who were selected using purposive snowball sampling method, were 20 people in Tehran municipality and 20 people in other metropolitan municipalities. After performing the screen test, the weight of the indices is determined using the fuzzy hierarchical method. Finally, the research results were confirmed through structured interviews with 5 independent experts. Based on the results of this study, the formation of an audit committee under the Islamic Council of the city will improve financial and performance control in metropolitan municipalities. The results of this study also show that independence is the most important factor influencing the effectiveness of the  audit committee. lastly, the required qualifications of the members of the audit committee of metropolitan municipalities were determined.

considering the current situation of the country in terms of limited financial resources available to the public sector and the need for efficient and effective spending in achieving the goals of development programs and the importance of establishing performance-based budgeting in the public sector and considering the study gap in identifying barriers and challenges This budgeting system in the country, this study seeks to provide an operational model including challenges and obstacles to the implementation of performance-based budgeting system with emphasis on the role of pricing system and accrual accounting basis in the public sector and especially in the Road sector. Due to the lack of definitive function of foreign theories in the literature on domestic organizations and the need to pay attention to the dimensions and local nature of the problem in the country, in this regard, using the grounded theory approach and a sample of academics and experts of organizations responsible for performance-based budgeting system, we tried to list the obstacles and challenges, as well as the solutions to overcome the obstacles and challenges, also the expected consequences after the successful implementation of this financial system in the country. The findings of this study indicated that the experts participating in the interviews, listed the current unstable economic environment and policy-making and the instability of government funding, as well as the lack of a clear and transparent process and path for establishing a performance-based budgeting system, as the most important challenges. They have seen the implementation of this type of financial system in the country. Also, according to the opinions of experts and during the interviews, 13 solutions and 7 consequences of the successful implementation of this type of financial system in the country were presented.

Supreme Audit Court of Iran needs a comprehensive plan concerning providing efficient human resources with the required capabilities in various technical and investigation areas in order to perform its crucial supervisory duties in the future and in accordance with the above-mentioned changes and developments, and to advance its goals. Due to different work areas, changing priorities, huge bulk of audit work, big   differences as to complexity and frequency of issues in auditees, implementing a succession model that meets SAC's objectives is necessary. The present study seeks to design and examine a model in the field of human resources succession planning in SAC as a supreme audit institution overseeing public finance. This research has used an eclectic approach (qualitative and quantitative) to collect and analyze its data. In the qualitative section, semi-structured interviews and opinions of 11 Deputies, Directors General and expert consultants in SAC and its sub-offices were used to collect research data. The results were analyzed using the thematic analysis in MAXQDA software. In addition, data related to the quantitative part were collected based on the opinions of 306 employees of SAC and analyzed using the structural equation modeling method in AMOS software. The final results obtained from both qualitative and quantitative parts showed that the human resources succession model in SAC includes 12 general components that can be classified into 5 dimensions. The final dimensions of this model or system include structuring, policy-making, planning, evaluation of candidates, empowering and training candidates, and evaluating the effectiveness of programs, and the three key components of the model include the individual characteristics and moral capabilities of human resources, and the quality and quantity of human resources training. Based on the model of this study, managers and decision makers in SAC will be able to create and develop a more effective and systematic way of the succession planning model in the organization.

As democracy has increased in societies, the type of auditing has been developed in order to be accountable. Performance auditing corresponds to the evolution of policies and public management from a one-dimensional emphasis on controlling inputs (resources) to a broader focus on the responsiveness of outputs and outputs. Performance auditing has general indicators and indicators that are specific to different areas.This article identifies the dimensions, components and general and specific indicators in the field of construction and buildings. The structural equation approach and SmartPLS software were used to analyze the data collected through the questionnaire. The statistical sample is 61 people from the statistical community of auditors, members of the Iranian Society of Certified Public Accountants, who have been selected by random sampling. In this paper, 81 indicators were identified and categorized in the form of 13 components and 6 indicators of "economic efficiency", "efficiency", "effectiveness-output", ‌ "effectiveness-outcome", "environmental" and "ethics and justice" and  their weight are specified. In this paper, the most important dimension is "effectiveness-output" and the least important dimension is "environmental". This article provides knowledge in general in the field of performance auditing and in particular in the field of performance auditing in the field of construction and buildings.

Perceptions of the quality of internal auditing vary among stakeholders. However, research in the field of internal audit has so far identified only supply chain indicators based on supply chain financial reporting from the perspective of professionals, and limited insight into other stakeholders' perceptions of the quality of internal audit services and their judgments. Is presented; Therefore, the main purpose of this study is to provide a model of strategies to improve and increase the effectiveness of internal audit quality based on the perspectives and path of the financial reporting supply chain from the perspective of people outside the auditing profession. The present study is of applied and exploratory type. The present study was conducted using a mixed research method in two parts: qualitative and quantitative. The statistical population of the research in the qualitative part is based on the stakeholders in the areas of financial reporting chain and in the quantitative part is 256 shareholders of the Tehran Stock Exchange. Structural equation method has been used to analyze the qualitative data. In order to achieve the research objectives, the questions to be designed for the interview and finally 12 factors of independence, competence, experience, accountability, business environment, criteria related to the implementation of internal audit operations, planning and methodology, information technology and knowledge of controls, access to Resources, accounting knowledge and audit skills and sub-components related to each factor have been identified as key factors in the quality of internal audit services based on the financial reporting supply chain. In the following, according to the identified indicators and determining the importance of each factor, the research data are analyzed using the structural equation technique. The results showed that the variables of auditor competence, accounting knowledge and auditing skills and planning and methodology have the highest coefficient of importance to affect the quality of internal audit services based on the financial reporting supply chain, respectively.

In the current paper, the indicators of auditing quality in the public sector are considered in a comprehensive manner. We are thus about to provide a model of public sector auditing quality utilizing a structural equation modeling approach. The purpose of the research is functional and in terms of nature, the paper is descriptive. The statistical population of the research is managers, deputies and their peers, chief auditors and senior auditors of the supreme audit court of Iran. The sample included 278 individuals using the Morgan table. The data collection tool was a questionnaire in 1399, and the hypotheses were examined using the structural equation modeling approach. To evaluate the fit of the research model, three criteria of reliability, convergent validity and divergent validity were used by Fornell and Larker methods. The reliability of the present study was evaluated through three criteria: factor load coefficients, Cronbach's alpha coefficient, and combined reliability.The findings of the paper reveal that the variables of organizational factors, human factors, data, and standard criteria, planning, the auditing process and standard reporting have a positive and significant effect on audit quality. In this regard, these factors explain 10%, 26%, 20%, 11%, 18%, and 19% of the changes in audit quality, respectively. Also, interfering factors have a negative and significant effect on audit quality and explain 14% of the changes in audit quality.

The present study investigates and prioritizes the internal factors affecting the prediction of dividend policy in companies listed on the Tehran Stock Exchange. The method of this research is exploratory in two parts: qualitative and quantitative. The strategy of the qualitative part of content analysis (summary approach) and data collection tools have been research related to the subject of previous research. After reviewing books, articles and performing qualitative steps, 120 initial codes were counted in the initial coding stage and then 31 open codes were extracted by the researcher and the findings of the qualitative section in the form of 31 indicators and 4 components as effective factors in forecasting. Profit distribution policy was developed in companies listed on the Tehran Stock Exchange. In the quantitative part, a questionnaire was designed to screen the extracted components and indicators and the answers were analyzed by fuzzy Delphi method. The statistical population of the research in this section is specialized faculty members with scientific-research backgrounds and experience in the field of accounting and financial management, members of the board, CEOs, auditors and financial managers of companies listed on the Tehran Stock Exchange. Snowball sampling method was selected. Then, by designing a pairwise comparison questionnaire using the best-worst BWM method and using Lingo software, the components were prioritized. The results show that the components of corporate governance with the first priority, information quality and reporting with the second priority, financial components with the third priority and risk with the fourth priority are the internal factors influencing the prediction of profit sharing policy.

The economic, social and environmental consequences of corporate activity have made sustainability reporting as one of the most challenging issues in accounting research. Accordingly, the current study aimed to investigate the effect of sustainability reporting in direct and indirect relationship between audit quality and other corporate governance mechanisms on the application of management accounting techniques. For the purpose of the research, 66 companies listed in the automotive and parts industries, basic metals, cement and gypsum, and chemical products in the Tehran Stock Exchange for the period 2012 to 2017have been selected by systematic elimination sampling method. To test the hypotheses, the structural equation modeling method, which is considereas "multiple" linear regression, has been used.The results indicate that the quality of auditing and other corporate governance mechanisms directly and indirectly has a positive and significant effect on the application of management accounting techniques through the variable of sustainability reporting. Other findings also of the study showed that due to the higher level of disclosure of sustainability reporting components in the fundamental metals industry, the indirect impact of audit quality and other corporate governance mechanisms on the application of management accounting techniques is stronger than other sample industries. Evidence shows that the corporate governance mechanism by reducing information asymmetry increases the quantity and quality of sustainability reporting and the use of management accounting techniques to provide accurate and relevant information to make decision on reducing and eliminating the harmful effects of economic, environmental, social and governance consequences of corporate activitie

An important part of the professional identity of todaychr('39')s businesses is understood in the values of ethics that the social environment and professional standards play an important role in its coherent formation. Virtue as a professional ethical identity is part of the pragmatic functions of businesses that will lead to the creation of more value for the individual. Ethical virtue is part of this identity in the auditing profession that is able to develop the judging functions in the auditing profession. The purpose of this research is designing a Comprehensive Model of Ethical Virtue in the Effectiveness of Auditorschr('39') Professional Judgment. This research is methodologically based on the result of development and in terms of data type, it is mix. In the qualitative part of the research, through meta-composite and Delphi analyzes, an attempt was made to first theoretically screen the components and themes of the ethical virtue of the auditorschr('39') professional judgment and then determine their theoretical adequacy based on Delphi analysis. In the quantitative part of the research, an attempt was made to prioritize the propositional themes approved by the qualitative part during the stages of the comprehensive interpretive structural model, based on which the most influential theme of ethical virtue in determining the effectiveness of auditorschr('39') professional judgment is identified. The target population in this study in the qualitative part included 12 specialists in accounting and financial management at the university level and in the quantitative part 15 independent auditors had more than 5 years of professional experience. The results showed that the most influential analytical theme of ethical virtue in influencing the professional judgment of auditors is the "V10" statement of preserving integrated social identity, which is at the sixth level of the comprehensive model of interpretive structural analysis.

The purpose of this study is description the concept of intergenerational equity and determination the reporting characteristics of intergenerational equity by considering the legal requirements of the country, sources of income, geographical location, climate and ... in Iran. Intergenerational equity reporting is a tool for accountability about current government expenditures and capital, as well as its source of funding. This study is exploratory in the field of developmental research, and a survey in terms of strategy and research method. In the first step, through comparative study and study of legal requirements and official reporting methods of other countries and other credible sources, the criteria for reporting intergenerational equity have been determined to gain the general consensus of experts and senior government managers and auditors. In the second step, the proposed indicators were provided to a statistical sample consisting of professionals and experts who have experience in the field of reporting and disclosure of information and have mastered the legal requirements, to determine the final determination of reporting indicators and rankings. We find the most important reporting indicators in terms of government financing are related to oil and gas sales revenues, exploitation of all natural resources, production and exploitation of oil and gas resources and the National Development Fund. Also about government expenditures, the indicators of government capital expenditures, environmental protection expenditures, investment in long-term projects and education and training expenditures have the highest rank.

Audit opinion directly reflects whether the financial statement is true and fair or not, which is the reason why audit is necessary and important. Auditing Standard 700 sets out the auditor's objective to comment on the financial statements, based on an assessment of the results obtained from the audit evidence, and to provide a clear statement in the form of a written report, along with a description of the basis. The significance of the audit opinion is determined by the financial statements' accreditation. The present study is a qualitative research and was conducted with the aim of designing a model for audit opinion quality with a grounded theory approach. The statistical population consisted of experts and experts in the field of auditing, auditing partners and managers of the auditing organization who were selected using a purposive sampling method for a total of sixteen people. Data were collected through in-depth interviews in a semi-structured manner. Findings were identified as a paradigm model with 17 categories in causal factors, 5 categories in intervening conditions, 6 categories in contextual factors, 4 categories in strategies and 5 categories in outcome related to the main research phenomenon. Findings showed that in addition to individual and personality factors of the auditor, the auditor's opinion is influenced by organizational factors, the type of activity of the client company and technology infrastructure. Therefore, the present study can be an effective step to increase the quality of audit opinion and thus increase Rely on financial statements.

Target. Iranchr('39')s auditing standards, like the auditing standards of other countries, have problems that are mentioned in the review objectives section, and the way these standards are effective is after the implementation of the standard, the same thing that other countries have done. Post-implementation review means examining the overall effects of a law or standard after a certain period of time in order to determine whether what has been enacted and implemented is working properly or not? In the case of Iranian auditing standards, the best way to ensure the effectiveness of the standard set by the standard-setting body is to evaluate the "approval" of the standard. Its problems will not be identified until the standard is implemented. Part of the problem today is the quality of auditing standards. The standards have not been updated quantitatively and qualitatively in accordance with the needs of the day and the standard has not reached the desired goals, and our goal is to express these problems through auditors and provide a suitable framework for evaluation after the implementation of these standards.

In this study, with 16 experienced and specialized people, including managers and partners of auditing firms, professors in the field of auditing and the governing bodies of the editorial office, about the development of review framework, post-implementation of Iranian auditing standards, interviews and interview data were analyzed qualitatively.  

Development of review framework, post-implementation of Iranian auditing standards The main finding of this study is that the objectives of review, standard development process, review time, executive factors, review process and the content of the final report are the main proposed components of this framework.

All interviewees consider the evaluation, implementation and implementation of Iranian auditing standards in the framework of this framework as the best way to effectiveness and update these standards and emphasize that evaluation, implementation and implementation should be approved by the drafting body as the last step of the standardization process. , Be required to evaluate the effectiveness of the implemented standard after two to three years from the entry into force of the standard. The key to success in evaluating is extensive consultation with profiteers.

In most of the public sector organizations, the most important reason for the inefficiency of performance management is the lack of a suitable model for the coordinates and characteristics of the public sector. For this purpose, with the aim of designing a model of performance management in the public sector of the country, this research was carried out with a combined approach to extract the components of the model and conduct semi-structured and in-depth interviews with experts in the country's Accounts Court and analyze the content of their interviews. It was qualitatively designed. Using the data collected in this section and the analysis of exploratory components, the final model of the research was confirmed through confirmatory factor analysis. Based on the findings of this research, access to a suitable model that can provide all the dimensions and requirements of performance management in public sector organizations around the policies, policies and documents and upper laws in each public sector organization, requires the focus of different departments of that organization on The issue of citizen services is in addition to performing duties and missions. The evaluation of public sector organizations based on these indicators can lead to the formation of specific and acceptable results.