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Open Access Article
1 - Investigating the effect of the quality of internal audit performance on the accuracy of profit forecasting by managers of companies listed on the Tehran Stock Exchange
Massoumeh Latifi Benmaran Shahrzad SerajPurpose: The purpose of this research is to investigate the effect of the quality of internal audit performance on the accuracy of managers' profit forecast. Methodology: The data of 136 companies listed on the Iran Stock Exchange were used during the years 2017 to 202 MorePurpose: The purpose of this research is to investigate the effect of the quality of internal audit performance on the accuracy of managers' profit forecast. Methodology: The data of 136 companies listed on the Iran Stock Exchange were used during the years 2017 to 2021. Hypotheses were tested by multiple regression method considering the fixed effects of year and industry. Findings: The results of the statistical tests showed that there is a significant relationship between the quality of the internal audit and the accuracy of the company's profit forecast. Originality: Management forecasts are disclosures made by companies to communicate information about their future performance to shareholders. These disclosures are voluntary and are intended to reduce information asymmetry between management and shareholders. Inaccurate forecasts can be very costly for managers and question the credibility of managers and show managerial incompetence. The quality of the internal audit function reduces the likelihood of erroneous, biased, or incomplete information in management reports that managers use to improve their profit forecasts. Manuscript profile -
Open Access Article
2 - The investigation of relationship between emotional intelligence and analytic intelligence with performance auditors
Zohreh Hajiha Jamal molla soltaniAmong the issues that are largely in response to the turbulent and complex organizations to pay attention to spirituality, emotion and morality. Of its full staff, and behavior work better with the arrival of emotion and spirituality will be available to the organizatio MoreAmong the issues that are largely in response to the turbulent and complex organizations to pay attention to spirituality, emotion and morality. Of its full staff, and behavior work better with the arrival of emotion and spirituality will be available to the organization. Therefore, this study examined the relationship between emotional intelligence and analysis of the aspects of meaning with the auditor’s performance. Research Methods is cross correlation method. The audit firms staff member of the Iranian certified public accountants. Audit sample of 299 people working in audit firms located in Tehran using simple random sampling. For data collection, a standardized questionnaire Travis Brad Barry and Jane Graves was used to measure emotional intelligence 20 questions and analytic intelligence 10 questions, 10 questions are for the auditor performance. To analyze the data equation statistical techniques structure of partial least squares approach and statistical software Excel 2014 version acetate is used. The results suggest that a positive significant relationship between emotional intelligence and analytical intelligence auditor’s function exists. So, the auditors have higher emotional intelligence, and intelligence analytic will be more relaxed and will act in a positive direction auditors performance will be improved. Manuscript profile -
Open Access Article
3 - Examining the effect of Organizational Atmosphere on Audit Quality, Unethical Decisions and Audit Performance
mahdi filsaraeiThe present study was carried out with the aim of investigating the effect of organizational climate on audit quality, unethical decisions and audit performance. In this regard, the current research is one of the applied researches in terms of its purpose, according to MoreThe present study was carried out with the aim of investigating the effect of organizational climate on audit quality, unethical decisions and audit performance. In this regard, the current research is one of the applied researches in terms of its purpose, according to the research objectives. From the point of view of data collection, the present research is included in the collection of field and survey research. The statistical population of this research includes all certified accountants who are members of the Iranian Association of certified public accountants (IACPA). According to the collected information, the certified accountants who are members of the IACPA are limited to 3100 people. Due to the limited population, Morgan's table was used to determine the sample size. Based on this, the number of 342 sample people has been estimated in 2023 and finally, the results obtained from the hypothesis test using the partial least square method and SmartPLS software show that the organizational atmosphere has an effect on the audit quality and also the organizational atmosphere has an effect on the unethical decisions of auditors and finally the organizational atmosphere affects the audit performance. Manuscript profile -
Open Access Article
4 - The Relationship of Emotional Intelligence with Auditors' Performance
marziyhe maleki Rahman saediEmotions can precisely influence the predecessors of behaviors such as attitudes, attributes, and perceptions. Since one can not imagine an emotionless human being, an unmanned organization or a society without organization, the role of emotions in human life is quite o MoreEmotions can precisely influence the predecessors of behaviors such as attitudes, attributes, and perceptions. Since one can not imagine an emotionless human being, an unmanned organization or a society without organization, the role of emotions in human life is quite obvious. The purpose of this study was to investigate the effects of emotional intelligence on auditors' performance. For this purpose, to test the hypotheses, the statistical population of this study was the auditors working in Isfahan auditing firms. Based on Cochran's formula, 110 people were considered as a sample and a questionnaire was randomly distributed among them. Data collection tool was a standard questionnaire Emotional intelligence (Bradberry & Greave, 2005) and organizational performance (Hersey & Goldsmith, 2003). Also, the collected data were analyzed using PLS software. In this regard, after the implementation, first the appropriate fit indices were examined, then the research hypotheses were analyzed. The results of this study showed that intelligence Emotion has had a positive effect on auditors' performance. In other words, with the increase of emotional intelligence, the performance of auditors increases. Findings of this study can be effective in taking the necessary measures to hold emotional intelligence workshops to improve the organizational performance of auditors. Manuscript profile -
Open Access Article
5 - The effect of Auditor Effort, Specialization and Size on the Auditor Performance with an emphasis on the Complexity Environment
Rasoul baradaran Hasanzadeh Hassan SafirAbstractThis research is an investigation the effect of Auditor Effort, Specialization and Size on the Auditor Performance with an emphasis on the Complexity Environment of listed companies in Tehran Stock Exchange (TSE). The goal of this present research is application MoreAbstractThis research is an investigation the effect of Auditor Effort, Specialization and Size on the Auditor Performance with an emphasis on the Complexity Environment of listed companies in Tehran Stock Exchange (TSE). The goal of this present research is application and the type of research methodology is causal. Statistic population is firms listed in Tehran Stock Exchange, and using systematic elimination sampling method, were selected as sample 128 firms, and time period has been during the years 2008 to 2014. The method used for information gathering is library research and this test hypotheses, we used of multivariate linear regression. The results of this research show that the Auditor Effort and Auditor Size has not effect on Abnormal Accruals and the Auditor Specialization has positive and significant effect on Abnormal Accruals. Complexity Environment has positive and significant effect on Abnormal Accruals. Also, Complexity Environment has not effect on the relationship between Auditor Effort, Specialization and Size with Abnormal Accruals. Manuscript profile -
Open Access Article
6 - The impact of dimensions of emotional intelligence and financial intelligence on the dimensions of auditor’s performance with the focal correlation coefficient approach
امیر رحیمی آشتیانی مهران آقایی مهناز عسکریان محمود صمدی لرگانیThis research has been conducted with the purpose of investigating the effect of dimensions of emotional intelligence and financial intelligence on the dimensions of auditor’s performance with the focal correlation coefficient approach. This study is applicable in MoreThis research has been conducted with the purpose of investigating the effect of dimensions of emotional intelligence and financial intelligence on the dimensions of auditor’s performance with the focal correlation coefficient approach. This study is applicable in terms of objective and concerning data collection method is descriptive correlational. The statistical population of this study is auditors working in all auditing firms that are members of the Society of Certified Public Accountants operating in Tehran. 250 subjects were selected employing cluster random sampling method. Data collection tools were standard questionnaires. Content validity and the results of the measurement model were cited to evaluate the validity and reliability of the measurement tools. To analyze the data, focal correlation coefficient using SPSS software was employed. The results of the hypothesis test indicated that: the first, second and third focal correlation coefficients were reported to be significant at the 99% confidence level, which shows the existence of three sets of dependent variables. The focal correlation function the significance of the three functions extracted at the 99% confidence level. Each focal variable has a coefficient of determination and the first focal correlation is more important than the other correlations. The first focal correlation with a coefficient of determination of 0.945 has been able to explain 94% of the variance. The total coefficient of determination shows the amount of changes. This value is equal to 0.980, which indicates that the dimensions of emotional intelligence and financial intelligence are explained by 0.98% by the dimensions of the auditor’s performance. The most common criterion for testing the significance level of the first focal correlation is the Wilks’ statistic criterion, which according to the obtained significance level (0.000), it is indicated that the three sets of variables are related to each other. Manuscript profile -
Open Access Article
7 - The Moderating Effect of Internal Audit Function Quality on the Relationship between Corporate Governance Quality and [Corporate Performance
اعظم ولی زاده لاریجانی مونا خداییenglishInternal audit is one of the most important and main mechanisms for more effective, efficient, and better implementation of corporate governance to achieve organizational goals and improve corporate performance. Therefore, the purpose of this study is to investig MoreenglishInternal audit is one of the most important and main mechanisms for more effective, efficient, and better implementation of corporate governance to achieve organizational goals and improve corporate performance. Therefore, the purpose of this study is to investigate the relationship between internal audit performance quality and corporate governance quality with corporate performance and also to investigate the effect of internal audit performance quality on the relationship between corporate governance quality and corporate performance.To achieve this goal, three hypotheses were designed. The statistical population of this research is the companies listed on the Tehran Stock Exchange during the years 1391 to 1398. To measure the quality of corporate governance, indicators of the percentage of ownership of institutional shareholders, the independence of board members, and the use of financial and accounting professionals in the composition of board members have been used. Also, to measure the quality of performance of the internal audit unit, indicators expertise of the internal audit unit manager, the antiquity of the internal audit unit and the outsourcing status of the internal audit unit have been used. The results of this study showed that there is a significant positive relationship between the quality of performance of the internal audit unit and the quality of corporate governance with the performance of the corporate. However, the quality of performance of the internal audit unit does not have a moderating effect on the relationship between the quality of corporate governance and firm performance. Manuscript profile -
Open Access Article
8 - رابطه بین هوش هیجانی، هوش معنوی و عملکرد حسابرس
مهدی مرادی یگانه السادات افشار ایمانی -
Open Access Article
9 - The impact on the timeliness of performance quality of internal audit Independent audit reports
زهره Hajiha آزاده RafieiThis study examines the role of internal audit function (IAF) in the timeliness of financial audit. Audit delay is the number of days between a firm’s fiscal year-end and the audit report date. This delay reduces the access to information among market participants MoreThis study examines the role of internal audit function (IAF) in the timeliness of financial audit. Audit delay is the number of days between a firm’s fiscal year-end and the audit report date. This delay reduces the access to information among market participants and potentially reduces the information content of accounting reports. Audit delay also serves as a proxy for audit efficiency. Therefore, this research has been lunched using data 57 firms listed on Tehran Stock Exchange that their internal audit reports had been offered to audit committee or Board. In this research we used the survey method by questionnaire for gathering required data. Logit regression and Pearson correlation have been employed. We used objectivity, age of internal audit unit and size of internal audit unit to measure IAF. The research results indicate that there are a negative relationship between objectivity and size of internal audit unit with audit delay; however, there is no significant relationship between age and audit delay. Manuscript profile -
Open Access Article
10 - The Study of the effect of Internal Audit Function Quality on Management Earnings Forecasts Accuracy
Yassaman Khalili davood Hassanpour ابولفضل مومنی یانسریManagement forecasts are disclosures made by companies to communicate information about their future performance to shareholders. These disclosures are voluntary and are intended to reduce information asymmetry between management and shareholders. Incorrect forecasts ca MoreManagement forecasts are disclosures made by companies to communicate information about their future performance to shareholders. These disclosures are voluntary and are intended to reduce information asymmetry between management and shareholders. Incorrect forecasts can be very costly for managers and question the credibility of managers and show managerial incompetence. The quality of the internal audit function reduces the likelihood of erroneous, biased, or incomplete information in management reports, which managers use to improve their earnings forecasts. Therefore, in the present study, the effect of internal audit function quality on management earnings forecasts accuracy was experimentally tested. To test the research hypothesis, the financial data of the firms listed in Tehran Stocks Exchange during the time period 2018-2022 was used, so that after applying the restrictions in this research, the final sample consisting of 136 firms was selected. After measuring the research variables, multivariate regression analysis based on panel data estimation was used to test the research hypothesis, and the results of the statistical tests showed that there is a positive and significant relationship between internal audit function quality and management earnings forecasts accuracy. Manuscript profile
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