نشریه پژوهش های حسابرسی حرفه ای
پیاپی 18 (بهار 1404)

The purpose of this research is to investigate the relationship between audit partners' narcissism and audit fees, considering the role of tenure and busyness of the audit partner. This research is applied in terms of purpose, and in terms of method is correlation and Ex-Post Facto. The statistical population of this research was the firms accepted in Tehran Stock Exchange, during the years 1394 to 1400, and the data of 82 firms were selected by the systematic elimination method, and the hypotheses were established using multiple regressions for panel data, using the fixed effects method, through EViews software was tested. The results of the research showed that the narcissism of the first partner signing the audit report has no significant relationship with the audit fee and the tenure and busyness of this partner has no effect on this relationship. But the second partner's narcissism is positively and significantly related to audit fees. Between tenure and busyness of this partner, only tenure has a reducing effect on these relationship.The characteristics of the second audit partner are more decisive on the pricing of audit services than the first partner. However, audit institutions, knowing the level of narcissism of their partners, in addition to reducing the costs spent on a narcissistic partner audit project and the possibility of increasing their earnings can increase their competitive advantage by reducing the price of the services provided.

Nowdays, information technology and its mechanisms are more widely integrated in auditing operations. Despite paying enough attention to the issue of IT audit in different countries, its effective deployment in the social security organization has been neglected, so the purpose of this research is to design a model for the effective implementation of information technology audit in the social security organization. This research is applied research method and is mixed research method (a combination of qualitative and quantitative data) by considering the nature and data collection. The statistical population in the qualitative section includes 20 experts from IT auditing fields, who were selected using snowball sampling purposively method and in the quantitative section include all auditors of social security audit institute from which a sample of 56 people has been selected. The main data collection tools included a semi-structured interview (in the qualitative section) and a researcher-made questionnaire of 38 items based on a five-point Likert scale (in the quantitative section). The results of Friedman's test showed that infrastructural factors are in the first place, cultural and human factors are in the second place, and background factors are in the third place. In general, the adoption of the appropriate IT governance framework based on Cobit or ISO standards such as ISO 27001 and periodic monitoring of IT components helps to design the audit.

The current research has analyzed the impact of data analysis, information technology and internal controls on auditors' professional judgment.In terms of the research approach, the current research is a mixed exploratory research in the qualitative part and in the quantitative part; It is a descriptive-causal research. In line with the implementation of this research, first by using theoretical foundations; The dimensions, components and indicators for predicting auditors' professional judgment were extracted and three dimensions (including data analysis, information technology and internal control) and ten components (including evaluation and effectiveness, corrective measures, information collection) were determined using the Delphi method. , data security, network security, IT-based audit, control environment, accounting system, risk assessment and methods) were identified and agreed upon. The statistical population of this research is the independent accountants of the audit organization, and the required data was collected by distributing a questionnaire made by the researcher among 338 people; was collected after that; To analyze the data, inferential statistics methods such as t-test and structural equation modeling by PLS method were used. The results of this research showed that information gathering, information technology-based audit, control environment, evaluation and effectiveness, and corrective measures have a positive and significant effect on auditors' professional judgment. Based on the findings, it can be said that nowadays the role and importance of data as a valuable resource and a key factor for the growth of various businesses and creating a competitive advantage in many markets is not hidden from anyone. The ever-increasing growth and development of data sets has led to larger and more complex data; So that traditional databases are not able to cover them and traditional tools such as spreadsheets cannot analyze them either.The current research has a knowledge increase from the perspective of analyzing the impact of data analysis, information technology and internal controls on the professional judgment of auditors.

In recent years, the presence of women in the strategic areas of companies has grown significantly, and since gender affects the company's financial behavior, and on the other hand, managers use their power, expertise and previous experiences to help make correct and better judgments. and lead to better decisions, therefore, this article aims to investigate the effect of the presence of women in the board of directors and the audit committee on agency costs with the moderating effect of the CEO's power and the CEO's human capital. The current research is considered an applied-descriptive research. The data of 108 companies that were selected in a systematic way were reviewed during the years 2019-2023. The results of the hypotheses test showed that the presence of women in the board of directors and the audit committee increases agency costs, and also that the power of the CEO and the CEO's human capital do not have a significant effect on the relationship between the presence of women in the board of directors and the audit committee on agency costs.

In the complex and dynamic financial environment, auditors face many challenges in the field of judgment and decision making. Based on past studies, Auditors' psychological capital, experience, and professional skepticism can affect the quality of auditors' professional judgments. Therefore, the aim of the current research is the effect of psychological capital and auditors' experience on the quality of professional judgment and decision-making with regard to the moderating role of professional skepticism. In order to achieve this goal, after studying the subject literature and research background, research data was collected by sending a questionnaire to auditors working in the auditing profession in the first 3 months of 2012. Finally, the final sample consisting of 385 people was selected and analyzed using the structural equation modeling approach. The results of this research show that the auditor's psychological capital and experience led to the improvement of the quality of auditors' professional judgment and decision-making. In addition, professional skepticism is able to strengthen the relationship between psychological capital and auditor experience with the quality of auditors' professional judgment and decision making. This research can suggest strategies to improve the quality of auditors' judgments. Finally, this improvement can lead to providing better and more accurate audit services.

The aim of this study is to investigate the impact of auditors' professional ethics on interaction strategies with clients, specifically during initial discussions and final negotiations. This research is applied in nature and descriptive-survey in terms of data collection methods. The statistical population consists of all active certified public accountants working in auditing firms that are members of the Iranian Association of Certified Public Accountants, totaling 1,879 individuals. The sample size was determined to be 319 individuals using Cochran's formula, and the samples were selected through random sampling for the study. To measure auditors' professional ethics, the Zarefar questionnaire (2016) was utilized, while the interaction strategy with clients was measured using the Kulset and Stuart questionnaire (2018). In assessing the validity and reliability of the research instruments, the overall structure of the questionnaires underwent content validity evaluation. Additionally, reliability was measured using Cronbach's alpha and composite reliability, which demonstrated acceptable reliability. The relationships between variables were examined using structural equation modeling methods, employing SPSS 22 and Smart PLS 4 software. The results of the hypothesis tests indicate that auditors' professional ethics significantly impact interaction strategies with clients during initial discussions and final negotiations. Ultimately, the results and recommendations emphasize that professional ethics can serve as a key factor in guiding auditors' interactions with clients in both initial discussions and final negotiations. By implementing these suggestions, it is possible to foster not only better trust and collaboration between the parties but also enhance the quality of auditing and financial reporting. This research in analyzing the effectiveness of auditors' professional ethics on interaction strategies with the client, including initial discussions and final negotiations in Iran's audit environment, provides new perspectives for researchers and can be the basis for future research in this field.