نشریه دانش حسابرسی
سال بیست و دوم شماره 4 (پیاپی 89، زمستان 1401)

Due to the competitive environment in the global arena, organizations have paid special attention to work teams to maximize the value of their human capital. In this regard, the research literature has expanded significantly in the last two decades. The purpose of this research is to identify and classify the factors affecting the team performance of independent auditors through the Delphi technique. This approach was applied to determine the influential factors based on unstructured interviews of team performance of independent audits. In order to evaluated the data of 35 independent auditors (including supervisor, senior supervisor, manager and partner) by questionnaire through the Delphi technique. Results from this study   suggest that supervisor plays an important role in improving team performance.  Three major first keys are the intensity of the supervisor's influence on the subordinates, the fair treatment of the supervisor with the team members and the recognition of the supervisor toward the team members which allocate the highest score. The role of manager in mentioned behaviors is more important than other criteria after the role of supervisor. Moreover, other key factors affecting team performance include individual knowledge, time budget pressure, patience and trust among team members. Overall this research has noted conceptual overlap between the theories of service leadership, transformational leadership and ethical leadership. Finally, these results can help a lot in formulating the governance policies of auditing firms and legislative bodies in this profession through classified criteria affecting team performance.

As environmental practices change and environmental pollution levels increase, the auditing profession has increasingly become the focus of relevant agencies to prevent environmental damage in recent decades. As efforts have been made in recent years to increase the requirements and clarification of executive by-laws, to introduce a new nature to the philosophy of auditing consistent with professional and professional responsibilities to focus on corporate environmental performance and play a role in controlling and reducing environmental pollution by investigating the extent and content of the disclosed processes. The Purpose of this research is interpretive evaluation of the consequences of environmental auditing in capital market companies. The methodology of this research was mix method, so that in the qualitative part, first the consequences of environmental auditing were identified as the basis of analysis and then based on Delphi analysis, the theoretical consensus was determined to provide a theoretical framework for the research. The interpretive ranking process was also used in a small part. In this analysis, the aim was to determine the most important consequence of environmental auditing in the capital market. The results of the study indicated the existence of 7 consequences of environmental auditing through Meta synthesis analysis, which were confirmed during two Delphi rounds. The results in the quantitative part showed that the percentage of effectiveness of the effectiveness outcome in assessing the level of environmental risks is higher than other environmental audit results, which means that by focusing on the development of environmental auditing can be expected by the effectiveness of environmental risk level performance. Increase the risk of environmental pollution.

Establishing trust and cooperation between external and internal auditors can strengthen the organizations' lines of defense through integration of resources and as a result make transparent and rational decisions at all organizational levels. Therefore, this study attempts to analyze the factors affecting trust and cooperation between external and internal auditors with an exploratory approach. The population of this study was external and internal auditors, from which 99 external auditors and 97 internal auditors were selected as a sample. Exploratory factor analysis, logistic regression and multiple regression have been used in the data analysis process. According to the results of exploratory factor analysis, four components of job performance, coordination/collaboration, competence and soft skills were identified as effective factors on trust and cooperation. According to the research findings, from the point of view of external auditors, coordination/collaboration and competence affect trust and job performance affect cooperation. From the point of view of internal auditors, competence affect trust and job performance and competence affect cooperation. In terms of demographic variables, education and years of service affected the trust and cooperation. Finally, the research findings show there are differences between external and internal auditors regarding the characteristics that affect the trust and cooperation.

The purpose of this study is to present the audit model for the supreme Audit Court in the process of granting facilities to knowledge-based companies. This study is qualitative research using the Grounded Theory method and purposeful snowball sampling was used to saturate the concepts. Participants in this study were 15 people who had experience in auditing on facilities granted to knowledge-based companies. Data were collected through in-depth individual and semi-structured interviews during the months of April, May and June 2021 and recorded with the permission of the participants, then converted into text and after several readings, analyzed with the MAXQDA10 software. Findings include the audit of supreme Audit Court in knowledge-based companies as an axial category and causal conditions(Human resources and organization of the court, personality and professional characteristics of the auditor), contextual factors (position of the Court and the demands of the society from it, legislation and executive and supervisory institutions), Intervention conditions (international forums and standards, information technology, disclosure restrictions and politicization, culture and values of society), Strategies (Auditing of supreme Audit Court, Support Organization from Knowledge-Based Company, Review of Knowledge-Based Companies, Internal Control of Supporting Organization) And outcomes (results for Beneficiaries) which were placed in the form of a paradigm model.

The importance of accounting standards setting approaches (principle-based approach and rule-based approach) has become increasingly apparent since the recent major frauds of the past two decades. The present study examines the moderating role of the auditor firm's type in relation between the accounting standards setting approaches and psychological characteristics of auditor. The auditor's psychological characteristics are process accountability and epistemic motivation. In line with the research objectives, a quasi-experimental scenario and 149 members of the Iranian Association of Certified Public Accountants have been used as research subjects. Also, research hypotheses have been tested using structural equation modeling and step-by-step approach. Findings show that, despite the positive and significant impact of principle-based standards on process accountability and epistemic motivation of the auditor, type of auditor’s firm does not have a significant effect on this relationship. In other words, the results have shown that the type (quality) of auditor’s firm does not strengthen or weaken the relationship between the type of accounting standards and psychological characteristics of auditor. Inattention or weakness in the quality control policies of the auditing firm as well as the lack of difference between the quality of the auditing organization and other member of the Iranian Association of Certified Public Accountants can be considered in terms of the probability of the research results.

Perceptual bias is a deviation from facts in decision-making or judgment that negatively affects individual actions. In the auditing profession, this issue is created by the auditor's fascination with a feature or characteristic of the performance of the company or the client and causes the professional judgment based on mindfulness to deviate from reality. The Purpose of this research is assessing auditors' mindfulness violation functions based on cognitive bias. Research methodology is developmental and mixed. In the qualitative part, based on the Meta-synthesis analysis, first an attempt was made to identify the components as the analytical basis of the research and the propositions as the reference variables. Then, based on Delphi analysis, the theoretical consensus was examined to finally determine the most effective violations of auditors' mindfulness functions based on cognitive biased distortions in order to explain the identified components and themes in the quantitative part of the research. In this study, the target population consisted of two parts: qualitative and quantitative. In the qualitative part, with the help of 15 accounting experts at the university level, an attempt was made to identify the research components, components and propositions in the form of scoring forms. In the quantitative part, 19 auditing partners with more than 4 years of work experience were used to participate in the research. The results showed that distortion of halo bias is the most effective factor for violating the mindset of auditors. In fact, the result of this study reflects the fact that the existence of halo bias distortion, surroundings and control of the auditor over having a detailed approach to reviewing the evidence of owners due to the auditor's transparency on one dimension of the audit work or the characteristics of the owners or even the position of the owners in the competitive market due to having more market share, can affect the level of analytical arguments of auditors.

The purpose of the present research is to thematically analyze the factors affecting the audit culture and presentation a model of related indicators with it according to the definition of culture, using the theories of auditing experts(managers).

This article is in the framework of qualitative research strategy and based on thematic analysis method and interviews with 22 audit managers in a purposeful sampling method, first based on commonalities, related themes, main and finally the central themes of each category Identifies the research topic and finally draws and analyzes a network of topics related to what the audit culture is. The validity of the research tool (interview) was reviewed and confirmed by the interviewees and then the expert professors, and to measure the reliability, the method of intra-subject agreement was used, which according to this method was 89%. Thematic analysis method was used to analyze the data.

After reviewing books, articles and conducting semi-structured interviews with experts, 985 agents or open source code were counted and then 41 concepts were identified by the researcher which were categorized into 22 sub-themes and 5 main themes as dimensions of audit culture, these dimensions include: social values, ethical values, religious values, economic values, political values. Therefore, the themes related to what an audit culture is show that the audit culture is related to the values and beliefs of the audit that affect the culture of managers and auditors and the audit institutions. In this context, social values, social action and participation, political values and economic empowerment are among the beliefs and norms related to culture that affect the culture of managers and audit firms and direct their behavior. In this context, social values, social action and participation, political values and economic empowerment, including the beliefs and norms related to culture that affect the culture of managers and audit institutions and direct their behavior. On the other hand, values such as ethical, attention to religious values and strengthening the foundation of audit structures are among the audit values that have influenced the behavior of managers and the audit institutions, therefore according to "thematic analysis" the dimensions of audit culture are: social, ethical, religious, economic and political values. Therefore these categories can be expressed with a little tolerance in the culture of auditing.

According to the research findings "audit culture is the basis of the audit society, that includes a set of values, norms, beliefs, cultural and historical mores affecting the behavior of auditors also the basis of specific values (social, ethical, religious, economic and political) emanating from the community and affecting the culture of auditors in the audit environment and society".Therefore, to develop auditing culture in iran, we should focus on the categories extracted from this research, In this case, we can have a dynamic culture in the field of auditing.

Audit planning is associated with auditing risk assessment. The purpose of this study is to assess audit risk using a data mining approach Based on neural networks in companies listed on the Tehran Stock Exchange that has been during the years 2017 to 2019, based on data taken from 90 companies. EXCEL software has been used to sort the data and MATLAB software has been used to analyze the research findings and codify each of the algorithms used. To assess the audit risk, the strength of each model was assessed through the neural network dialog. First, in this study artificial neural network method was used and then combine it with a particle cluster optimization algorithm. Then, in order to compare the prediction results, the mean error percentage, mean absolute error value, squared mean square error and correlation coefficient were used. The results showed that the combined model has a higher predictive power.

Audit fees are affected by various factors, but changes in it are not fully explained by changes in the factors affecting audit fees. In fact, the rate of increase in audit fees, while expecting an increase in costs, is greater than the rate of decrease in audit fees, while expecting a decrease in costs, which is referred to as audit fee stickiness. Auditor switching can be one of the variables affecting the stickiness of auditing fees. The principal objective of this study is to investigate whether different types of auditor switches after audit firm rankings affect audit fees stickiness. For this purpose, the data of 691 firm-year observations (114 firms listed on the Tehran Stock Exchange) have been collected for the years 2013 to 2019. To analyze the data, regression model was used using panel data and STATA software. The results indicate that the effect of auditor change on auditor fee stickiness is insignificant and change of auditors from first types and other types to first type’s auditors does not have a significant effect on audit fee stickiness. Moreover, the change of auditors from the first types to other types does not have a significant effect on fee stickiness. Having said that, the change of auditor of other types to auditors of other types has a significant effect on fee stickiness, so that downward stickiness is less than upward stickiness and despite the increase in audit costs, auditors have not taken substantial actions to increase audit fees. The findings of the present study are in line with the theory of bargaining power. In centralized markets, auditors have more bargaining power, resulting in increased audit fees and downward stickiness in fees. However, in competitive markets (such as the Iranian market), clients have higher bargaining power and upward stickiness to the audit fee increases.

The Audit Committee, as one of the main components of the corporate governance system, is the final supervisor of the financial accounting system. Following the recent financial scandals, the adequacy of the effectiveness of these committees has been severely criticized, so it is necessary to make a difference between the audit committee which is merely formal and used as a legal safeguard and tool to justify management actions with the audit committee which Effectively oversees financial reporting and control. The purpose of this study is to design a conceptual model for the effectiveness of the audit committee in Iran. The first part of the research is of qualitative type which was done using grounded theory method And the statistical population consisted of experts in the field of audit committee who through purposeful sampling a total of eighteen people were selected as participants. The central issue is the effectiveness of the audit committee, which in five dimensions, Analysis, and then according to causal conditions and intervening conditions, strategies And its consequences are analyzed and the final model is based on it.In the next step,, a questionnaire was designed and completed by 218 members of audit companies of listed companies and with Eviews statistical software Was processed. Quantitative results of the research showed that among the variables of the audit committee activity, expertise-based ability, experience-based ability, independence, characteristics of the chairman, audit authority and organizational position, motivation and commitment of the audit committee members, knowledge and attitude of the Company departments, the support of the CEO and the supervision of the stock exchange organization, There is a significant relationship whit the effectiveness of the "Audit" committee. However, between the variables of audit committee size, audit committee tenure, effective interaction and cooperation of audit committee members, effective accountability and monitoring of the board of directors, demand for accountability and stakeholder awareness and attitude, with the effectiveness of the audit committee no significant relationship was found.