نشریه پژوهش های حسابرسی حرفه ای
پیاپی 14 (بهار 1403)

One of the important motivations of accounting graduates to enter the auditing profession is gaining experience and learning. Job satisfaction of novice auditing staff is largely related to their learning and training in auditing firms. In the present study, we examine the relationship between organizational learning and job satisfaction of novice auditors. This research is of quantitative type and is in the category of descriptive studies. A questionnaire was used to collect research data. Due to the uncertainty of the population, 385 questionnaires were received in 1399 from novice auditors working in auditing firms and the auditing organization. Data were analyzed using descriptive statistics and regression analysis. The present study had four main findings.The first finding indicates a positive relationship between workplace interactions and auditors' job satisfaction. The second finding showed that guidance and supervision have a positive and significant relationship with job satisfaction of auditing trainees. The third finding indicates a positive relationship between support information systems and job satisfaction of auditing trainees and finally the final finding results from a positive relationship between organizational learning and auditing trainees' job satisfaction. The results showed that organizational learning increases the job satisfaction of novice auditors. This demonstrates the ability of auditing firms to create job satisfaction among their novice staff through training them.

The aim is to explain the impact of transformational leadership on the process of creation, transfer, application and maintenance of auditors' knowledge and their mutual effects on auditors' judgment. The statistical population included IACPA member accountants and professional managers (CFOs/CEOs). Newman and Conrad (1999) questionnaire were used to measure knowledge management, Bass and Avolio (2010) questionnaire was used to measure transformational leadership, and Hart (2012) questionnaire was used to measure auditors' judgment and decision making. In examining the validity and reliability of the research tool, with confirmatory factor analysis, the general structure of the research questionnaires was subjected to content and confirmatory construct validity. Cronbach's alpha and composite reliability have also been used to measure reliability. Because these coefficients are greater than 0.7, the test has acceptable reliability. The results of the research hypothesis test indicate that transformational leadership has a positive and significant effect on the process of creation, transfer, application and maintenance of auditors' knowledge. And the process of creating, transferring, applying and maintaining auditors' knowledge also has a positive and meaningful effect on judgment and decision making in auditing. The results of this study can be used for several groups, including the legislators of the auditing profession, the auditing organization, the community of certified accountants, and auditing institutions.

The growth and development of positive psychology approaches in the fields of human resource management has created a new conceptual basis for the psychology of professions and occupations, and has led to the desire to apply knowledge and skills in performing job duties according to job expectations. profession will increase and this issue can also lead to the development of ethical functions. Therefore, the purpose of this research is to investigate the effect of the auditor's and business owner's personality components on the development of religious attitude and the quality of auditors. The target population of this research was the auditors who are members of the audit organization and private sector audit institutions, who were selected through random sampling and examined in a period of 6 months. The research tool was standard questionnaires and Partial Least Squares (PLS) analysis was used to fit and test the research hypotheses. The results of this research showed that the effect of the individual characteristics of the auditor and the company of the entrepreneur has a positive and significant effect on the religious attitude and quality of auditors. By increasing the level of the auditor's personality characteristics due to the existence of effective audit expectations in improving the level of transparencies and information functions for better decision-making by shareholders, investors and analysts, ethical approaches will be strengthened in terms of religious attitudes and will make the behavior of auditors based on the knowledge of responsible philosophy Increase audit in the time of judgment and decisions.

The purpose of this study is appraisement the most provocative areas of audit teams vulnerability and its key consequences in the context of professional cases by Grounded Theory and systematic representation. This study is considered to be a mixed and exploratory methodology, After identifying the dimensions of the model, this study sought to determine the drivers and consequences of the traumatic contextual axes in audit teams through Delphi analysis and using the systematic representation process. For this purpose, 12 accounting experts in the qualitative part and 23 auditors and supervisors who had more than 5 years of professional experience in auditing participated in the quantitative part of this study. The results indicate the existence of 3 categories and 8 components and 41 conceptual themes, which Delphi analysis indicates the reliability of all study axes. In the quantitative part, the results showed that there are 4 axes of bureaucratic structure disorder; standard disorder and professional code of conduct; Social identity disorder and team work culture disorder in the audit profession, based on the secondary driver of lack of effective leadership, create consequences such as auditors' professional behavior commitment disorder and individual perception of auditors, and become the foundation of the main consequence. The results are indicative of the fact that the contextual dimensions identified as the most stimulating and traumatic axis in audit teams include a range of structural, institutional and social categories that are the upstream elements in the formulation of policies.

According to the regulations of the Iranian Certified Public Accountants(IACPA), audit reports are issued with two signatures. According to the mentioned requirements, the review of the second partner is considered as a part of the quality control system in Iran. Until now, the way of interaction and negotiation between the engagement partner and the second partner, who play an essential role in the audit quality, has not been researched in Iran, and the various aspects of this relationship have not been explained. Therefore, in this research, the negotiation model between the auditor and client, which was developed by Gibbons et al (2001) was used. Then, by conducting in-depth and semi-structured interviews with 24 partners of Iranian Audit Firms who work as the engagement or second audit partner and the published interview of 7 experienced Certified Public Accountants (CPA) in professional publications, research data was collected. after analyzing data, a conceptual model of interaction between the engagement or second audit partner was created. findings show a comprehensive picture of this interactive process, which includes: Discussions take place around complex issues (accounting, auditing, laws and regulations), the negotiation is mostly face-to-face, it’s normal in auditing, negotiation is dependent on its context, the process of negotiation is cooperative and non-adversarial, past cooperation experiences are effective on current negotiations, and also the way of interaction and current negotiation can influence future interactions. Other findings show that quality control reviewer does not really exist in Iranian audit firms, the process of interaction between partners .

The more information organizations have about the cyber threats most likely to affect substruction, the better they can reduction cyber risk. The purpose of this research is to review how the COSO (2013) helps risk management and cyber risk controls. It also shows the role of Internal auditing in cyber risk management control for organizations. Based on the library research method, previous researches have been studied and their results have been analyzed and examined. The results of this study indicate that organizations should invest in cyber risk management and prioritize cyber risk control, strategic goals and future plans depending on their positions. As the cyber environment evolves, risk management and internal auditing will need to keep pace. . Indeed, By focusing on the implementation of the 2013 framework, companies will identify their cyber risks and at the best opportunity, they will show their readiness to react appropriately to face the risks caused by the cyber world. Finally, creating a culture based on cyber security, continuous evaluation of all technologies used, continuous evaluation of vulnerable systems, comprehensive analysis of examples of cyber attacks carried out in organizations, continuous cyber risk management activities and cyber security training, These are the most important things that organizations should consider.