فصلنامه تحقیقات حسابداری و حسابرسی
پیاپی 58 (تابستان 1402)

Nowadays, the audit profession is a difficult and stressful job because of responding emotionally to various job pressures including organizational and environmental pressures, expected to affect auditors' judgment and affect the quality of their work. This study examines the impact of job pressure and professional skepticism on the auditor's judgment. The study statistical population consisted of auditors working in the audit organization and audit firms of the Iranian Association of Certified Public Accountants and the sample consisted of 384 questionnaires distributed and collected in 2021. The research hypotheses have been tested by using the structural equation modeling of partial least squares method. Findings show that time budget pressure and client incentive pressure have a significant negative effect on auditor's judgment and professional skepticism have a significant positive effect on auditor's judgment. The results indicate that the effect of time budget pressure as an organizational criterion and client incentive pressure as an environmental criterion have an impact on auditors’ judgment and their quality of work, and auditors with higher professional skepticism will have a fairer judgment. This research can help to develop the theoretical literature in the field of auditing and identify the negative role of job pressure and positive professional skepticism on auditors' judgment.

This study examines the effect of Auditor's Identity on Commercialization in Audit Firms, given the mediatory role of Auditor's Judgment. This is an applied research conducted through a descriptive survey. The statistical population included the 1300 IACPA member accountants and professional managers (CFOs/CEOs). A sample size of 297 persons was formed using Cochran formula. For data collection, a questionnaire was used. The assumed causal relationships were tested using structural equation modeling (SEM) technique performed in PLS3 software. The results indicated that Auditor's Identity and Auditor's Judgment had a positive and significant effect on Commercialization in Audit Firms and decision. In addition, Auditor's Identity was found to have a positive and significant effect on Auditor's Judgment in the understudy setting, meanwhile Auditor's Judgment mediated the effect of Auditor's Identity on Commercialization in Audit Firms.

The aim of this study was to identify the challenges of developing the activities of accounting professional organizations in Iran from the perspectives of experts and professionals.                                                                                                                                                                    

  This study used qualitative research and an approach based-on theme analysis, to this end, using semi-structured interview, 14 experts and professionals from the accounting profession were asked to elaborate upon the challenges of developing the activities of professional accounting organizations.                                                                                                    

the results of data analysis led to five main themes (lack of attention to accounting profession, the fading of professional ethics, the heavy shadow of government over professional organizations, the gradual decline of professional organizations) and must-have solution to exit the present situation emerged from 16 subordinate themes.                                               

The results of this study show that accounting profession and its services are not properly introduced to the society, professional ethics are not generally observed, there is no place for demanding accountability and helding accountable for, instead of supervision, government interferes in organization affairs, the existence of Accounting profession is not such tangible, the profession and Governance each should strive for the promotion of the accounting profession.

The country's tax system consists of various components, the analysis and analysis of each of which will lead to the promotion and increase of the efficiency of the tax system. The process of collecting taxes in the country has generally started from finding a unit and the process of reviewing, identifying and determining taxes, and finally, by paying or protesting against the relevant taxes, the tax process has been completed, which ultimately leads to fraudulent government tax collection. In this direction, there are several problems and challenges facing the tax system from the beginning of the process to the end, and counting these problems and solving them will improve the tax system. The method used in this study is field. The statistical population of this study includes people working in the tax organization, the Society of Certified Public Accountants and university professors, and the statistical sample used in this study was 157 people.. The research findings showed that; Risk management in the tax administration is affected by the risks of tax laws, tax litigation, tax collection, human resources, information technology, administrative health, risk - based auditing, noncompliance, tax incentives, tax evasion, tax audit quality, The quality of the tax audit, databases, knowledge and Skills, power, relationships, and the risk of outsourcing tax processes are at stake.

With developments the field of modern banking, the need to adopt technological approaches tailored to the needs of customers in the field of banking, has become so prevalent that now the transition from traditional models to business models is technology-oriented and value-creating. The growth of financial startups in the global banking industry has led to the creation of new types of markets and businesses that have been able to bring a new wave of innovation and creativity into the field of global employment and entrepreneurship in a few decades. In the past, with the advent of new waves of technology, many innovations have helped transform the face of the world, live and facilitate processes, and grow businesses based on it. In this regard, in this article, the researcher has identified the components and factors influencing and influencing financial startups such as Fintech in the form of providing a strategic framework. Participants in the present study include 30 managers, experts and specialists active in the field of digital transformation in the banking industry, who were interviewed to identify the factors. The time domain of the research is related to the year 1399 to 1400. In order to achieve the purpose of the research, content analysis method was used. The results showed that the factors affecting the implementation of Fintech in the Workers' Welfare Bank include economic governance of the government, culture and education, structural arrangements, transparency and provision of facilities and incentives, which according to these dimensions, 17 components were identified.

The present study has investigated the contagious of turbulence systemic risk. In this study, the contagious effect of real and virtual currency (Bitcoin) fluctuations has been measured. In this regard, the method of self-regression vector analysis (VAR) and the conditional autoregressive model on the heterogeneity of multivariate generalized variances (MGARCH) have been used.The data used in this study, including the exchange rate of the dollar based on the euro and the price of bitcoin in the period 01/2015 and 2020/01, these data were collected and examined and analyzed by regarding the approach of the generalized multivariate conditional variance heterogeneity (CCC) method.The present study is based on the classification of research considering the, nature and direction, respectively descriptive survey, applied and post-event. The results of this study confirm the relationship between the contagins of volatility of real currency and virtual currency. In other words, the main hypothesis of the research based on the contagion of virtual and real exchange rate fluctuations has been confirmed unilaterally from virtual exchange rate to real exchange rate.

Despite the heavy consequences and destructive effects that workplace stresses can have on the physical and mental health of individuals and ultimately on the productivity of organizations, not much attention has been paid to this issue in the country. In this regard, thinking styles and its impact on ethics And professional behavior with an emphasis on job stress can be considered as a mediator.
This research is applied in terms of purpose and descriptive-survey in terms of nature and method. The statistical population of the present study consists of 101 certified public accountants with a history of more than 5 years who have a disciplinary record. Sampling was done by simple random method and 80 people were determined. The data collection tool was a standard questionnaire whose reliability and validity were checked and confirmed. Structural equation modeling and Smart PLS software were used to test the research hypotheses.
The results of the analysis showed that all 5 hypotheses are confirmed. It should be noted that the T-statistic is above 1. 96.
The obtained results show that people with different thinking styles can affect the type of professional behavior in the organization and in a way, by observing the type of thinking style, job stress can be greatly reduced.

Although taxation is a government's central financial source, tax evasion has been commonly seen for many years. However, recent changes in the direct taxation act eliminated the arbitrary basis method for calculating taxes and adding the tax offense, making it difficult for the National Tax Administration to prove false tax returns.

Therefore, this study identifies the false tax return makers using a polygraph method based on brain signals. A brain polygraph method detects liars by examining brain signals (by extracting cognitive component p300). For this purpose, the Oddball protocol was designed with 20 questions, each with dual answers of "yes" or "no". Each question is displayed three times at random. First, the test was performed on 40 volunteers in two groups of truthful and liar consisting of 10 men and ten women. Thirty-three brain signals (16 in the truthful and 17 in the liar group) were recorded during this quasi-laboratory test. The p300 amplitude was extracted from liars' brain signals in the next step, and then both groups' results were analyzed.

The results obtained by identifying 14 Normal individuals and 16 Guilty correctly indicate the capability of the proposed method in the detection of abnormal returns from real by accuracy, sensitivity, specificity, precision with 93.3%, 88.9%, 87.5% and 91% respectively.

Finally, since the brain is the source of the decision-making and brain signals contain much information, it would make sense to identify those who submit false tax returns using the proposed method.

The performance of auditors in detecting and reporting deviations and errors depends on organizational factors and individual characteristics. Independence and neutrality is one of the main element in strengthening and supporting of effective audit services. The aim of this study is investigate the mediating role of audit independence on the relationship between professional development and audit quality in the public sector. The research method used was a descriptive - survey and the data analyzed using a structural equation model (SEM) done with Partial Least Squares approach and using SmartPLS software. The statistical sample included 308 auditors of the Supreme Court of Audit. The data were collected from sixteen provincial auditors in the period from November 2019 - January 2020 with standardized questionnaires. According to the Sobel test, the indirect effect of professional development on audit quality through audit independence was significant and the hypothesis of its mediating role was confirmed. According to research findings, indirect path coefficient (0.105) approved the impact of auditors' audit independence on their audit quality. The results indicated that professional development through the mediating variable of audit independence affects audit quality.

The purpose of this research is Interpretive Auditors Psychodynamic Disorder Approach Model based on Power Transition Auditor Partner by Analysis Interpretive Ranking Process (IRP).
In terms of results, this research is part of developmental research and in terms of data type, it is part of combined research, because in the qualitative part through theoretical screening that based on the Meta-synthesis analysis method, this study seeks to identify the components of psychodynamic disturbance in auditors and the themes of dominance of the audit partner and Then, in a quantitative part, by analyzing the polar matrix based on the multi-criteria decision-making method, examine the pattern of determining the most important causes of psychodynamic disorder in auditors. The target population in the qualitative section was 12 specialists and experts in accounting and financial management at the university level and the target population in the quantitative section were 18 auditors with work experience and technical and specialized knowledge level who were selected based on homogeneous and purposeful sampling.
The results of the research in the qualitative part indicate the existence of 5 underlying components of psychodynamic disorder in auditors and 6 themes of dominance layers of audit partner power.
The results showed that the most important domination of the audit partner was the dominance of the authoritarian behavior of the audit partner, which stimulates motivational factors in reinforcing psychodynamic disorder. In fact, the results show that auditors gradually lose their job motivation due to the pressures they face in their work environment, such as the dominance of the auditor partner's authoritarian behavior, and this causes a kind of mental disorder. Create dynamics or psychodynamics for auditors, and this will affect their qualitative functions in the field of decision-making and professional judgments.

Knowledge of auditors' professions and choices is influenced by perception, judgment, and decision-making processes and can affect audit errors. The purpose of this study is to investigate the effect of status quo bias, loss aversion bias, representative bias, and cognitive dissonance bias on auditors’ errors, which is descriptive and analytical in terms of practical purpose and method. The statistical population of the present study includes the auditors of the Iranian Auditing Association. Researcher-made questionnaires with validity and reliability were distributed among 90 statistical samples during 2020 and the data analyzed using Smart PLS software. Findings indicate that status quo, loss aversion, representative and cognitive dissonance biases have a significant effect on auditors’ errors. Therefore, auditors do not tend to deviate from past decisions by acknowledging the status quo, and this increases auditors' errors by reducing flexibility. Also, imbalance in the orientation towards loss-avoidance bias reduces auditors' responsibilities and increases risk, and this is accompanied by an increase in auditors' errors. In addition, the classification of issues and considerations according to the auditor's relevant and comparable past experiences has led to representational bias, in which case auditors face an increase in auditors' errors. At the same time, cognitive dissonance cause auditors to continue to make wrong decisions, only with the aim of justifying their previous decision, and hence the auditors' errors increase. The results showed that the most effective biases affecting the auditors' errors include cognitive dissonance bias (39%), loss aversion bias (36%), representative bias (27%) and status quo bias (8%).