نشریه دانش حسابرسی
سال بیست و سوم شماره 1 (پیاپی 90، بهار 1402)

Access to quality information plays an important role in investors' decisions and if quality information is available in a timely manner, its impact will be more significant. But sometimes the quality of financial statements may be sacrificed for timeliness or vice versa. The use of local auditors can lead to audit report delay. The purpose of this study is to investigate the effect of using local auditors on external audit report delay and the financial reporting quality. For this purpose, data related to 125 companies listed on the Tehran Stock Exchange during the years 2015 to 2019 were tested. The results of this study show that companies that use local auditors have more timely audit reports, but this does not affect the quality of financial reporting. Smaller companies also have more timely audit reports, if they use local auditors due to regulatory infrastructure problems. This research adds to the growing literature on auditor selection.

Evaluation in internal controls, especially in structures of a general nature, is a very important issue to prevent fraud and distortion of financial operations, which can lead to the effectiveness of oversight of budget allocation for specific expenditures and revenues. The University of Medical Sciences, as one of the public sector institutions in the country, can be effective in formulating future policies and strategies for budgeting by evaluating internal control while strengthening supervision over financial performance. The purpose of this study was to qualitatively evaluate the effectiveness of the internal control structure of medical universities. The purpose of this research is Qualitative Evaluation of the internal control structure effectiveness in University of Medical Sciences by Fuzzy Interpretive Structural Model (FISM). The research methodology was developmental and mix method. First, there was no coherent theoretical framework for qualitatively evaluating the effectiveness of the internal control structure, and this study sought to determine its propositions, so it is considered developmental from this perspective. Secondly, in terms of data type, considering that the research data is first collected through qualitative section analyzes (meta-combination and Delphi) and then based on the fuzzy matrix questionnaire, the most effective qualitative evaluation statements of the internal control structure are determined. The statistical population of the research was proportional to the type of data collection in the qualitative section, 15 accounting and management specialists at the university level, and in the quantitative section were 25 managers, deputies, chief auditors and senior auditors of the University of Medical Sciences. The results of the research in the qualitative section based on 11 initially identified studies indicate the existence of 8 main propositions that during two stages of Delphi analysis, one proposition was removed and a total of 7 propositions entered the phase of fuzzy structural interpretive analysis. In the quantitative part, the results showed that the most important and effective proposition of qualitative evaluation of the effectiveness of the internal control structure in the University of Medical Sciences is related to the proposition of increasing the executive guarantee in the evaluation of internal control. It was also found that the least effective components identified are the two propositions of the institutional basis in the evaluation of internal control and the strategic basis in the evaluation of internal control in the University of Medical Sciences.

Independence in auditing is considered as a behavioral and functional principle, a basis for the formation of auditors' professional maturity, which plays an important role in increasing the effectiveness of auditors' functions. In fact, maturity as a part of experimental and knowledge-enhancing processes in this profession can develop the field of performing effective tasks in auditors. The purpose of this research is estimate of auditors' professional maturity functions based on the mechanism of Action against External Pressure in the auditing profession. This research is mixed according to the nature of data collection, because in the qualitative part, the dimensions of professional maturity were first identified through interviews to identify the characteristics of inertia in the auditing profession and by focusing on Dybwad (2008) research, and then in quantitative part through intuitionistic fuzzy sets matrix analysis was done to determine the most effective dimension of auditors' professional maturity function based on the dimensions of inertia in auditing profession. The statistical population in the qualitative section consisted of 12 people from the auditing profession who had the necessary capabilities in terms of theoretical knowledge to develop the concept investigated in this research, and were selected through theoretical sampling and based on the snowball technique. The statistical population in the quantitative section was 24 auditors with work experience and technical and specialized knowledge level, who were selected through homogeneous sampling. 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 inertial features in the auditing profession in the form of an 8-dimensional integrated model. On the other hand, the results in the quantitative section were followed based on the two goals of determining the most effective dimension of inertia in the auditing profession and the most effective function of auditors' maturity from inertia. Therefore, the results showed that, firstly, the effectiveness of rationalization in the auditor's perception is the most important process of the inertia mechanism in the auditing profession, which can help to increase independence in this field. Secondly, the most important influencing factor of auditors' professional maturity is the effectiveness of rationalism in the auditor's perception as the theme of the inertia mechanism in this profession, the auditors' confidence in reflecting the practical realities of clients.

Transparency of financial reporting means that the financial reports of the business entity present the economic realities of the business entity in a way that is understandable to the users of the financial statements. The transparency of financial reporting is one of many influential factors that help external stakeholders and interested in knowing the financial status or performance of the company. The purpose of this research is Provide a model for measuring financial reporting transparency in companies listed on the Tehran Stock Exchange using data mining method. In the first stage of this research, the factors affecting the transparency of financial reporting were identified based on the study of specialized texts and the opinion of 20 experts in the field of financial reporting. Kappa index was used to check the reliability of the components. In order to quantify the identified factors, fuzzy calculations were used in Excel spreadsheet software. The findings of the research showed that external and market-related factors with six sub-components (economic conditions, etc.), corporate governance criteria with eight sub-components (audit quality, etc.), financial criteria with six sub-components (performance and ...) and non-financial criteria with eight sub-components (information technology, etc.) are effective on the transparency of financial reporting of listed companies in the Tehran Stock Exchange. In the second step, the validation of the model was done with the regression method as a data mining method in the form of three hypotheses. For this purpose, the data of listed companies during the period of 1396 to 1400 were used to predict the transparency of financial reporting. The findings showed that there is a significant relationship between economic conditions, audit quality and performance with the transparency of financial reporting. Based on the findings of the research, it is concluded that improving the economic conditions, increasing the audit quality and improving the performance of the companies in order to increase the transparency of the financial reporting of the listed companies.

This paper examines the impact of employees' perceptions of organizational policies on employee's creativity by considering the mediating role of hiding knowledge and the role of moderating organizational commitment in the branches of Mellat Bank in region one of Tehran. The statistical population of the study included managers and employees of the branches of Mellat bank in region one of Tehran, 297 of whom, according to Morgan's table, were selected as statistical samples. The data collection tool was a standard 34-item questionnaire that while its validity and reliability has been proved, in the inferential part of the Kolmogorov-Smirnov test their distribution was examined. Furthermore, The t-test, subl, and regression tests of the series have been used to study and analyze research hypotheses while the model has had a strong overall fit. The findings demonstrate that employees' perceptions of organizational policies has a positive effect on hiding knowledge, while the former had the same effect on the latter and on employee creativity. Also, hiding knowledge has played a mediating role in the effect of employees' perception of organizational policies on employee creativity and organizational commitment has moderating role in the effect of employees' perception of organizational policies on hiding knowledge.

Auditing and accounting are sciences that at all stages require the application of professional judgments and decisions of their auditors and managers, and this has doubled the importance of attracting talent and retaining them to develop the performance of employees and audit firms. Therefore, the purpose of this study is to provide a model of talent management and succession in auditing with the foundation grounded theory approach using a qualitative approach based on the foundation grounded theory. The data collection tool was a semi-structured interview with experts. To do this, 14 specialized faculty members, partners of auditing firms, members of Iranian Association of Certified Public Accountants, who have expertise in the field of auditing and management, were interviewed using the targeted sampling (snowball sampling) in 2021; In-depth interviews were conducted up to the saturation stage. The research data were analyzed by coding method and Maxqda software and the main categories and concepts were extracted. The talent management and succession model is presented in the form of a paradigm model that includes, causal conditions, contextual conditions, intervening conditions, strategies and messages According to this model, the most important causal conditions that can be effective in managing audit talent and succession are individual, professional and motivational factors. Also, to achieve audit talent management and succession, strategies such as competency, knowledge management, talent institutionalization, and succession must be adopted. The research model also showed that talent management and succession cultivation can have consequences such as performance development and gaining a competitive advantage.

One of the important aspects of tax sustainability that has been less noticed in past studies is the strategies of tax auditors' talent search, which in this study is based on the nature of future study in relation to the development of possible scenarios in this field to determine the most favorable consequences of tax sustainability. This study is considered applied in terms of the type of result, and from the point of view of the goal, it is placed in the category of exploratory studies that have been carried out using quantitative and qualitative models. The present study does not follow one type of research method, but uses a separate method to answer the formulated questions according to each department. Therefore, based on the nature of collection, this study can be classified as mixed methods approach. The statistical population in the qualitative part was 10 experts in the field of auditing, and in the quantitative part 50 tax auditors who had the necessary experience and knowledge about capital market procedures participated. The result in the qualitative part indicated the existence of 8 factors to evaluate the motivations of tax auditors talent search strategies, which was confirmed based on the fuzzy Delphi analysis. Then, by selecting 2 factors out of the 8 factors identified as the basis of the scenario, by conducting thematic analysis, 12 sub-factors emerged. The result of the acquisition in the quantitative part showed that the most important scenario in the functions of the motivation of tax auditors is the sinuous scenario, which can bring the most important consequence of tax stability, i.e. profit stability for companies, through their talent acquisition strategies.

 The purpose of this study is to investigate the effect of internal control risk on audit fees with respect to the mediating role of disclosure quality in companies listed on the Tehran Stock Exchange. The dependent variable of audit fee research, the independent variable of internal control risk and the quality of disclosure were used as mediating variables.

 The statistical sample of the research was selected from the companies listed on the Tehran Stock Exchange using systematic elimination sampling method.This sample included 127 companies that the data of these companies were collected for a period of 10 years between 2008 and 2020 to analyze the research hypotheses. The research hypotheses were analyzed using data panel regression and combined regression in Evios software.

 The results of statistical tests to analyze the research hypotheses showed that internal control risk has a positive and significant effect on the audit fee and the quality of disclosure has a positive and significant effect on the audit fee and the quality of disclosure along with internal control risk increases the audit fee.

The aim of this study was to identify the effective factors and explain the relationship between the factors of the competency model of internal auditors of the Rural Cooperative Organization of Iran. This research is an applied research in terms of purpose and a survey research in terms of method. The statistical population, including internal auditors of the Rural Cooperative Organization of Iran, 186 people were selected by simple random sampling. The data collection tool was a researcher-made questionnaire, which was distributed among the statistical sample after determining its validity and reliability. Data analysis was performed using structural equations (partial least squares) and one-sample t-test. Calculation of coefficient of determination (R2) of the endogenous structures of the model was obtained more than 0.67 which showed that the endogenous structures of the model are desirable. The calculation of the Stone-Geiser criterion or Q 2 index showed that the value of the Q 2 index was positive in all cases and the fit of the appropriate model and the model had good predictive power. Also, the GOF index is 0.685, so the model has a good fit. Findings showed that the knowledge and skills of internal auditors have a positive and significant effect on the individual competencies of internal auditors. The personal knowledge, skills and competencies of internal auditors also have a positive and significant effect on the credibility of internal auditors. Individual competencies and credibility of internal auditors have a positive and significant effect on the ability of internal auditors. Therefore, it can be interpreted that the knowledge and skills of auditors, by affecting their credibility and individual competencies, ultimately lead to the ability of internal auditors of the Rural Cooperative Organization of Iran. Also, the review of the current status of the competencies of internal auditors showed that the competencies identified in the current situation are higher than the average level in the study population..

Bankruptcy is a matter that must be determined by the court. According to the law, in order to prove bankruptcy, the merchant must present his financial and commercial documents to the court, and the court will issue his bankruptcy order after examination. This ruling contains contents that have many legal effects. Due to the specialization of the bankruptcy investigation process and the need to examine the financial books of the merchant, judges use the expertise of forensic accountants to make decisions and issue judgments, so forensic accountants have an important role in bankruptcy verification. On the other hand, professional standards and operating frameworks that forensic accountants use to perform expert duties have not been developed in iran. The purpose of this research is to provide a model that can be a guide for certified experts of the justice in this field. In this research, first by studying the conceptual foundations, 68 forensic accounting techniques related to the bankruptcy were extracted. Then by implementing the fuzzy delphi method and using a questionnaire, the opinions of 25 qualified elites in this field were collected regarding the mentioned techniques. Finally, 59 techniques, which according to elites, can be useful in the expert process, are identified and a model consisting of five parts "preliminary survey", "detailed investigation", "information gathering", "documents review" and "comprehensive data analysis" was presented. Forensic accountants can plan and implement the expert process in the field of bankruptcy by using the techniques presented in each of these sections. The results of this research can be used in the formulation of professional standards of forensic accounting in the field of bankruptcy and similar issues.

One of the requirements for the development and progress of societies and organizations is innovation, change and evolution in policies and policies and the use of creative models in decision making. To achieve this goal, they should seek to discover opportunities and identify new solutions and possibilities and apply innovation in decisions. Innovation, change and evolution in policies have always been one of the requirements for the development and progress of societies and organizations, and this is more prominent in the current era. The main purpose of the current research is to investigate the impact of policy innovation on organizational performance with the mediating role of commitment. The target statistical population in this current research are 230 employees of the 4th district of Tehran. In terms of purpose, this research is practical and in terms of data collection, it is a descriptive survey branch using a questionnaire tool. The obtained results show that in addition to policy innovation, it has an effect on the organization's performance with the mediating role of the organization's commitment. The commitment of the organization also affects the organizational performance of the employees.

The purpose of this research is to identify the most important factors that strengthen the silence of the auditors of the Supreme Audit Court of Iran. In order to conduct this research, a meta-synthesis method and a focus group technique were used. In order to review the researches from the studies of the last 22 years (2001-2023) and in order to screen the researches, the critical evaluation algorithm method was used, and the seven-step technique of Sandlovski and Baros (2007) was used for the extraction of factors that enhance silence. Based on the obtained results, 48 factors that enhance silence selection were identified. These factors were investigated based on the opinion of the focus group in a cube-shaped model of the three dimensions of the organizational level of the occurrence of silence (executive and leadership), the personality origin of the occurrence of silence (individual, managerial and structural/environmental) and the type of silence (submissive, defensive and altruistic) were classified. The results showed that the executive body of the Court of Accounts is more silent than its governing body. Most of the causes of silence are related to structural/environmental factors rather than personality or management factors. Another important issue is that none of the reasons for choosing to remain silent is due to altruistic reasons. In other words, the majority of identified causes are rooted in fear and self-protection rather than other protection.