نشریه پژوهش های حسابرسی حرفه ای
پیاپی 13 (زمستان 1402)

The purpose of this study is to investigate the relationship between audit fee stickiness and audit error. For this purpose, a sample of 274 companies listed on the Tehran Stock Exchange and OTC, for a period of 9 years 2012-2020 (1455 companies-year) and selected as an unbalanced panel have been selected. The hypotheses were also tested using multivariate regression. The results showed that with increasing adhesion in the upward correction as well as adhesion in the downward correction, the error of the second type of audit will not change significantly. However, less stickiness in the upward correction leads to a reduction in the conditional audit report and an increase in the quality of the audit. Less stickiness in downward correction is also positively associated with restatement of financial statements.However, less stickiness in the upward correction leads to a reduction in the conditional audit report and an increase in the quality of the audit. Less stickiness in downward correction is also positively associated with restatement of financial statements.

The evaluation of the social responsibility of the internal auditor shows the effects of the non-financial goals of an organization and can lead to the improvement of the quality of audit services. The purpose of this research is Auditing services quality improvement based on the independent auditing attitude of the social responsibility. based on which, each of the respondents of the statistical community (independent auditors) is based on the existence and size of each of the model indicators in the organization. They answered based on the 5-option Likert and the data of this questionnaire was entered into Smart PLS software. The results found indicate that from the point of view of independent auditors, organizational factors, support and programs of the government and the auditor have a significant effect on improving the quality of audit services due to the quality of financial statements. The general result of the research indicates that the responsibility of internal auditors increases the effectiveness and economic efficiency of audits and helps auditors in providing quality public services.

The metaverse is a hypothetical future iteration of the Internet that supports long-term, decentralized online 3D virtualization environments, the links between the financial, virtual, and physical worlds are ever more interconnected. It is a network of always-on virtual environments where many people can interact with each other and digital objects while acting out virtual representations or avatars of themselves. The purpose of this research is to investigate the impact of Metaverse on the future of accounting and auditing based on accountants' point of view. The statistical population in this research is all accountants and official auditors working in the city of Mashhad, which is an unlimited society (whose number is 1200 according to the report of the Iranian Association of Official Accountants). According to Morgan's table, the statistical sample is estimated to be 291 people (approximately 300 people) who were sampled as available. SPSS and LISREL software were used for data analysis. The results of the research showed: the nature, position, examples and attributes of metaverse have an impact on the future of accounting and auditing. Therefore, the main hypothesis that Metaverse affects the future of accounting and auditing is confirmed.

The globalization of business activities and the need to provide services to these companies has made audit firms tend to merge in order to meet the needs of these companies. Incentives such as entering new markets, improving research and development, access to new technologies, economic savings and the need for expertise in the industry and increasing market share have played a significant role in the merging of audit firms. This article aims to explain the factors affecting success in the merging of audit firms, including compatibility, expertise and reliability of the partner, and taking into account the mediating variable of inter-organizational coordination and emphasis on audit quality. This research; It is a type of applied and survey research, and the statistical sample of the research consists of 390 working chartered accountants who are members of the Chartered Accountants Society. needed information; It was collected by completing the questionnaire in 1401 and by random sampling method. The results of the hypothesis test using structural equation modeling using the partial least square method show that among the three partner selection factors: partner compatibility and reliability affect inter-organizational coordination, and inter-organizational coordination also contributes to success. It helps in the merging of audit firms. On the other hand; The audit quality variable does not moderate the relationship between inter-organizational coordination and success in the merging of audit firms.

Little is known about the governance systems of audit firms, especially after mergers. Due to the failure of several audit firm mergers in Iran, the present qualitative study addresses two challenging governance issues: determining ownership stakes and allocating profits and benefits between partners of merged audit firms. Content analysis of in-depth interviews with 28 partners from several merged audit firms revealed that when the merging firms have similar conditions, ownership stakes are divided equally; otherwise, the larger acquiring firm receives a larger percentage. At the individual partner level, the most commonly implemented method is to divide the shares of the merged firm according to the percentage of shares held by each partner in the pre-merger firms. Other approaches include: a comprehensive model, equal distribution of new stakes, more stakes for acquiring firm's partners, and assigning the majority of shares to a select group of main partners (senior and founding) based on their decision. Six firms shared profits by ownership stakes, three used a hybrid approach (performance and ownership), and two used stakes for principals and fixed salaries for non-principals. The results of this research, which sheds light on the governance system of merged audit firms and the interests of partners, have important implications for both audit firms and professional supervisory bodies. Specifically, these findings can help to create and maintain the motivation of audit partners in professional partnerships, ultimately contributing to the success of the merger in practice.

In this research, an attempt has been made to examine the personality characteristics of special auditors regarding the type of communication that auditors have and having an entrepreneurial outlook and applying it in reports in order to increase the quality.The current research is applied in terms of purpose and descriptive-survey in terms of nature and method. The statistical population of the present study was 1700 working auditors who are working in audit institutions. In order to estimate the sample size, Cochran's formula was used, and the sample size was calculated as 313 people. A simple random method, which is a subset of probability sampling, was used for sampling. This study has collected data using a standard questionnaire whose validity and reliability have been confirmed. SPSS and PLS software and structural equation modeling were used to test the hypotheses. The findings showed that auditors' interpersonal intelligence has a positive and significant effect on audit quality and entrepreneurial behavior. In addition, entrepreneurial behavior has a positive and significant role in mediating the relationship between auditors' interpersonal intelligence and audit quality. The results indicate that an audit institution in the form of an organizational structure will provide quality reports when, based on psychological characteristics and entrepreneurial behavior, it creates the ability to create a long-term interaction between auditors and others. In fact, it can achieve a sustainable competitive advantage in a constantly changing environment

Quality audits, through the detection of misstatements and the recommendation of corrections, improves the quality of financial statements. However, the quality of financial statements is always affected by management manipulations. The purpose of this research is to investigate the relationship between residual audit fees and real operating cash flow smoothing and real production expenditure smoothing. The study period of this research is from 1394 to 1400 and a sample of 105 companies has been selected using the purposive sampling method. Linear regression, has been used to test the research hypotheses. The findings show that there is a negative and significant relationship between the residual audit fees and the real operating cash flow smoothing. Also, there is a negative and significant relationship between the remaining fees and the real production expenditure smoothing. These findings indicate that with the increase in (abnormal) fees pay, the real operating cash flow smoothing decreases. Therefore, the payment of unusual fees is not caused by the special relationship between the auditor and the employer. Also, as the (abnormal) fees increases, the real operating cash flow smoothing decreases. Therefore, the payment of unusual audit fees is not caused by the special relationship between the auditor and the client. The findings show that there is a negative and significant relationship between abnormal audit fee and real earnings management. In fact, the abnormal audit fees is caused by the increase in audit quality, which reduces the ability and flexibility of management in using real earnings management and earnings manipulation.