نشریه پژوهش های حسابرسی حرفه ای
پیاپی 12 (پاییز 1402)

Industry 4.0 technologies have influenced the evolution of audit profession. This paper identifies and analyzes key drivers affecting the future of auditing, focusing on industry 4.0 technologies. This paper is a practical study. In this paper the interview and questionnaire tools were used to collect data. The experts of the paper were 10 people size of the managers in auditing organization, the capital market and university community. Experts specialize in the field of auditing and digital technologies. The sampling method is judgmental considering the expert-oriented nature of the research. The 20 drivers of the paper were extracted by studying the literature and interviewing experts. In order to screen the drivers in the first stage, expert questionnaire and fuzzy delphi method were used. In the next step, the drivers screened in the first stage were ranked through the priority questionnaire and the Maros decision-making method. Among the 20 drivers, 9 drivers had a defuzzy number higher than 0.7. The drivers of the willingness to change in audit managers, rating criteria of audit firms, changing audit standards to apply processes based on Industry 4.0 thechnologies, the nature of training in audit firms and accounting information systems of companies have the highest priority. Focusing on key drivers helps to create an opportunity to shape the future and increase policy flexibility. The analysis of these drivers increases the ability to understand emerging risks and opportunities and helps to better prepare for changes in the future and the widespread use of these technologies in auditing.

The quantitative growth of audit firms and increased competition among them, along with the lifting of advertising restrictions in recent years in other countries, have contributed to the growth of marketing and its techniques in audit firms. This research falls into the category of applied-exploratory research. Initially, the marketing techniques of audit firms were identified through semi-structured interviews with 26 auditing experts using purposive sampling. In the second step, the final marketing techniques were determined by employing a fuzzy method in two stages through a survey of 10 auditing experts. Finally, the techniques were ranked and weighted using the Delphi method. The study population consisted of partners, CEOs, individuals with experience in the High Council of Iranian Association of Certified Public Accountants, as well as individuals with experience on the Board of Directors of the Iranian Association of Certified Public Accountants. The results showed that techniques such as formal documentation, improving the quality of audit reports, and providing free consultancy services were of the highest priority, while training good ambassadors was of the least priority. These findings indicate that most of the methods used by audit firms are generally not based on the requirements of professional behavior, which can pose irreparable damage to the credibility of the profession in the long run. These findings can be useful for audit policy makers in terms of formulating principles, regulations, and authorized auditing procedures.Keywords: Marketing, Audit Firms, Professional Behavior, Fuzzy Method, Delphi MethodJEL classification: M14

This research investigates the impact of multiple intelligences on auditor's judgment and decision-making in auditing, considering the mediating role of auditor's organizational culture. This is an applied research conducted through a descriptive-survey. The spatial and temporal scopes of the research are auditing institutions in 2022 and 2023. The statistical population included 1300 certified accountants and professional managers of the understudy audit firms. The sample size according to Cochran's formula, was 297 (n = 297). A questionnaire was used to collect data. In this research, the validity of the questionnaire was investigated using convergent validity and discriminant validity. Also, the reliability of the variables in terms of Cronbach's alpha and composite reliability, which was more than 0.7 for all variables, was confirmed. The data were analyzed using PLS performed in SPSS and Smart PLS4. The results indicated that multiple intelligences (organizational intelligence, spiritual intelligence, and emotional intelligence) had an impact on auditor's judgment and decision-making, as well as his/her organizational culture. In addition, the auditor's organizational culture had an effect on their judgments and decisions. Finally, auditor's organizational culture mediated the impact of multiple intelligences on auditor's judgments and decisions.

Subject and purpose of the article: 

The purpose of this research is to examine the views of the members of the public accountant's community of Iran regarding the implementation of information technology audits and also to identify the obstacles and problems in the implementation of this type of audit.

The current research method is survey, developmental-applied (exploratory) purpose, descriptive nature, quantitative and qualitative data area, spatial and temporal components of library and field. The required data has been collected using a questionnaire. And have been investigated using valid statistical tests.

The results of the data analysis indicate that the members of the public accountant's community of Iran consider the implementation of information technology audits to be beneficial, and on the other hand, the obstacles and problems of implementing such a service are the lack of sufficient knowledge and experience in the field of auditing. Information technology among the members of the professional audit community, the small number of large audit institutions in Iran, the lack of information technology audit standards in the country, the inability to attract and employ other specialties except accounting and auditing by audit institutions, the lack of communication between audit institutions and institutions. International auditing and the lack of use of their experiences and the absence of professional associations related to information technology auditing have been recognized.

Considering the conflict of interests governing the auditing environment and the nature of the existing issues, auditors must have sufficient professional skills or qualifications. Nevertheless, there is no uniform definition of the dimensions of this concept in previous literature and research, and its dimensions have undergone fundamental changes to meet the requirements of the time. The purpose of this research is to investigate the impact of auditors' psychological characteristics and delay in the audit report. The present research is practical in terms of purpose and causal in terms of method. The method of data collection was a survey using a questionnaire tool, which was confirmed to be valid and reliable. The collection of information is library and field, and for this purpose, a researcher-made questionnaire was used. The statistical population of the research was all auditors and members of the association of certified accountants and auditors of the auditing organization at the country level, based on which, a sample of 384 people was examined. Causal tests and structural equation models have also been used to analyze the research data. The results obtained from the research showed that the auditors' personality traits have a positive and significant effect on the delay in the auditor's report.

With the formation of the Iranian Association of Certified Public Accountants(IACPA) and increase in the number of auditing firms, the competition in the auditing market has enhanced. By performing various financial and audit services, these firms seek to attract new clients in order to stay in the competitive market. In fact, the auditing profession is witnessing the commercialization of auditing by audit firms. Therefore, this article aims to introduce the concept of commercialization of the auditing profession and examine the relationship between social trust and moral identity. The current research is applied in terms of purpose and descriptive-correlation type. The statistical population of the present study consists of 228 auditors working in audit firms that are members of the IACPA. The research variables were measured using standard questionnaires and multivariate regression test was used to analyze the collected data. The research findings show that moral identity has a positive and significant relationship and social trust has a significant negative relationship with the commercialization of the auditing profession. Other results of the research indicate that the auditor's gender has a negative and significant effect on commercialization of the auditing profession.