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Open Access Article
1 - Presenting the proposed model of auditing with the structure of professional skepticism based on the theory of mentality and attitude
Bahareh Banitalebi DehkordiOne of the most important concepts in the field of psychology, which emphasized in auditing standards, is professional skepticism, which, despite its great importance in the field of auditing, has not been well explained from a scientific point of view. Therefore, the p MoreOne of the most important concepts in the field of psychology, which emphasized in auditing standards, is professional skepticism, which, despite its great importance in the field of auditing, has not been well explained from a scientific point of view. Therefore, the purpose of this article is, first of all, to develop the concept of professional skepticism and explain how it plays a role in audit reports with the help of the two approaches of subjectivity and attitude, and secondly, to present the conceptual model of auditing with the approach of professional skepticism from the perspective of experts. To achieve this goal, data collected through in-depth semi-structured interviews with 15 experts during the years 2022-2023. Data analysis also done with the help of Strauss and Corbin (1998) paradigm model and through open, central and selective coding. After measuring the reliability and validity of the findings, finally, while identifying six categories including causal conditions "incentives", phenomena, contextual conditions, intervening conditions, strategic strategies and consequences "results", the proposed model also presented. Based on the findings of the research, the proposed model of the conceptual model of auditing with a professional skeptical approach includes 6 categories, 248 meaningful propositions and 81 corresponding concepts. Based on the findings of the research, the necessary strategic measures in the field of implementing the proposed model of professional skepticism in the field of auditing include identifying valid evidence, analyzing evidence, monitoring and re-reviewing the work, understanding the client and reforming the plan and planning. The findings of the research show that attitude, with the help of emotional and cognitive components, while predicting auditors' intentions and behavior, improves the predictive power of skepticism for auditors' evidence collection. Based on the findings, the final model of the research leads to the improvement of audit quality, reduction of audit risk and increase of effective audit. Manuscript profile -
Open Access Article
2 - Explaining the relationship between the audit quality and the company's operational efficiency by considering the criterion of the auditor's tenure in the industry and the size of the auditor
farzaneh pourtaheraghdam hashem nikoomaram fereydoon rahnamaThe present study explains the relationship between the audit quality and the company's operational efficiency, taking into account the criterion of the auditor's tenure in the industry and the size of the auditor for 108 companies active in the stock exchange during th MoreThe present study explains the relationship between the audit quality and the company's operational efficiency, taking into account the criterion of the auditor's tenure in the industry and the size of the auditor for 108 companies active in the stock exchange during the period from 2011 to 2020 and using the static panel model. According to the estimation results of the model; Subsections of audit quality features include; The size of the auditor and the continuity of the auditor's tenure are significant on the operational efficiency of listed companies, in other words, if the size of the auditor increases by one unit, the operational efficiency of the companies increases by 10 units, and if the continuity of the auditor's tenure as an indicator of the audit quality of a unit increases, the operational efficiency increases. Companies increase by 4 units. According to the results of this research, it can be predicted that the continuity of tenure of auditors and audit institutions with larger size (such as audit organization) compared to other institutions, increases the reliability of accrual items of commercial units. Therefore, it can be recommended to the general assemblies of the companies to use larger audit institutions for the audit of their company. Information that is an inseparable part of the decision-making process, the more transparent and accessible it is, it can lead to more correct decisions in the field of optimal allocation of resources. Manuscript profile -
Open Access Article
3 - Analyzing bet the mediating role of auditor narcissism them relationship between negotiation strategies with the employer and audit quality Abstract
mahdi karimishahraki Mohammadreza PoorAli Lakaye mahmod samadiGood audit quality plays an important role in corporate governance and provides independent assurance to investors and other stakeholders. Since the auditor known as the protector of the company's assets and shareholders' rights, its performance must be valid and reliab MoreGood audit quality plays an important role in corporate governance and provides independent assurance to investors and other stakeholders. Since the auditor known as the protector of the company's assets and shareholders' rights, its performance must be valid and reliable. On the other hand, narcissistic tendencies are common among auditors and these findings are worrying because narcissism is associated with various undesirable behaviors, including excessive risk-taking. The auditor's narcissism may cause problems in the negotiation process, delay the audit and negatively affect the effectiveness of the audit services. Based on this, the aim of this study is to investigate the relationship between negotiation strategies and audit quality with regard to the mediating role of auditor narcissism. The statistical sample studied in this research consists of 209 auditors from Isfahan city, who, using questionnaires: audit quality, Optimum negotiation strategies and Ames's narcissistic personality and structural equation modeling method, PLS software were tested. The results of the research showed that the dispute strategy has a positive effect indirectly through the mediating variable of narcissism, and the strategies: compromise, handing over and expanding the work plan indirectly have a negative effect on audit quality. However, no significant relationship found between problem solving strategy and audit quality indirectly through the mediating variable of narcissism, it is suggested to establish personality tests for the selection of auditors, CEOs and financial managers. So that the managers who are selected do not affect the quality of financial reporting far from personality disorders. Manuscript profile -
Open Access Article
4 - Relationship Between Personal Moral Philosophy and Demographic Characteristics With audit Quality Reduction Behaviors
رمضانعلی رویائی قدرت اله طالب نیا یحیی حساس یگانه صابر جلیلیSeveral incidents in recent years has experienced accounting professional who hasto shake the foundations of the profession. WorldCom and Enron scandals, forexample, that both were involved in the fraud that the auditors knew the cause of it.After these scandals undermi MoreSeveral incidents in recent years has experienced accounting professional who hasto shake the foundations of the profession. WorldCom and Enron scandals, forexample, that both were involved in the fraud that the auditors knew the cause of it.After these scandals undermine the credibility of the audit profession and the publicraised the question where were the auditors? Many of the behaviors and decisionsstaff and managers in contemporary organizations , influenced by their moral values.Personal ethics, values and beliefs of the individual to retain and make decisionsbased on ethical issues. The main objective of this study investigated the relationshipbetween moral philosophy of individual auditors and audit quality reductionbehaviors. This study used survey research method and tools used for, is thequestionnaire.Theoretical framework based on of Forsyth (1980) model of ethical ideology.Forsyth ethical position questionnaire to assess the ethics of individual auditors. Theanalysis of data collected by Pearson correlation, t test and ANOVA were used.Findings indicate that auditors Personal Moral Philosophy have an impact onunprofessional and reduced audit quality behaviors.The findings of this study is hoped the audit organization and Iranian AssociationOf certified public Accountings and audit firms, in order to enhance audit quality,with appropriate ethical strategy and planning required in order to increase the level ofauditors idealism, take action. Manuscript profile -
Open Access Article
5 - Relationship between Audit quality and Industry type
رمضانعلی رویایی کاوه آذین فرAudit quality studied in variety researches and research relation with manyparameters like auditor size , reputation and industry type. In the present research ; theresearchers seek to study the relationship between audit quality and industry type inIran . They seek tha MoreAudit quality studied in variety researches and research relation with manyparameters like auditor size , reputation and industry type. In the present research ; theresearchers seek to study the relationship between audit quality and industry type inIran . They seek that delineate who whether audit quality assimilate in all of industryor we in some of industry observe more audit quality. because corporations memberTehran stock exchange categorize in 4 class: minerals; wood and paper ; metal andautomobile; medicinal and meal. To study the quality, researchers, criterion, thecomparison of discovered and reported misstatements in audit reports are performedby separating it into five kinds of misstatements by comparing the current year auditreport and statement of retained earning in the future year. Hence criterion auditquality is percent discovered misstatements to total misstatements . The method usedis dichotomy research and the statistical analyses performed in this research indicate ain minerals industry is too audit quality and ; wood and paper industry is low auditquality. Manuscript profile -
Open Access Article
6 - The Role of Islamic Culture in Auditors' Responsibility and The Quality of Audit in The Iranian Environment
Hossein Reza Ramezani kaveh azinfar Hamid Reza Gholamnia Roshan Reza FallahDue to the importance of promoting the quality of audit, it is necessary to pay attention to high moral and religious standards, including responsibility and Islamic culture. Therefore, the purpose of the present study is to investigate the role of Islamic c MoreDue to the importance of promoting the quality of audit, it is necessary to pay attention to high moral and religious standards, including responsibility and Islamic culture. Therefore, the purpose of the present study is to investigate the role of Islamic culture in auditors' responsibility and the quality of audit in Iran's environmental conditions. The descriptive-correlation research method is structural equations. the statistical population of the research are all auditors working in auditing institutions who are members of the Certified Accountants of Iran. Considering the size of the unlimited population, with the help of Cochran's formula, the sample size was finally determined to be 380 people. the research tools included innovative questionnaires on auditors' responsibility, the quality of audit and auditor's Islamic culture. The structural equation method was used to analyze the data. The fit indices of the research model were in a desirable condition. The direct effect of accountability on the quality of audit and the mediating role of Islamic culture in the relationship between them were confirmed. Also, the desire to provide the qualified report of audit was the same among auditors with cultural levels (medium and good). It is suggested that Islamic culture and accountability should be considered as a major axis in improving the quality of audit. Manuscript profile -
Open Access Article
7 - The relationship between Skepticism Indexes and Audit Quality
احمد یعقوب نژاد رمضانعلی رویایی کاوه آذین فرAbstractIn this paper, we investigate the relationship between skepticism indexes and auditquality.The main purpose of this research is to answer the question whether there is arelationship between professional skepticism in independent auditors and auditquality or not? MoreAbstractIn this paper, we investigate the relationship between skepticism indexes and auditquality.The main purpose of this research is to answer the question whether there is arelationship between professional skepticism in independent auditors and auditquality or not?This research uses audit institutions of Iran certified accountants' society andtrusted audit institutions of Iran Stock Exchange for the period 2007 to 2010.In this study, a statistical sample of 150 auditors in the form of 10 audit institutionsis selected and research hypothesis has been tested in them. Research method isdescription from type of correlation. The results indicate that there is a positive andsignificant relation between skepticism indexes and audit quality in trusted auditinstitutions of Iran Stock Exchange. Manuscript profile -
Open Access Article
8 - Designing an Audit Quality Pragmatism Model based on the Recommendations of the UK Financial Reporting Council (RFC)
Sanaz Hadji Khosro Faghani Makrani Naghi FazeliThe expectation gap as a process of audit reporting is rooted in the gap between theory and practice, an area that, while important for developing quality audit effectiveness, is due to a lack of pragmatic perception or so-called pragmatism and a lack of focus on the ar MoreThe expectation gap as a process of audit reporting is rooted in the gap between theory and practice, an area that, while important for developing quality audit effectiveness, is due to a lack of pragmatic perception or so-called pragmatism and a lack of focus on the area. The development of the market realities sector has been virtually neglected in audit research. The purpose of this research is designing an audit quality pragmatism model based on the recommendations of the UK Financial Reporting Council (RFC). In this study, considering that there was no clear and coherent basis for the pragmatic quality of the audit report, based on the qualitative part methodology, an attempt was made to identify the dimensions of this issue based on the content analysis structure process. Therefore, in terms of the result of this research, it is developmental, and in terms of its applied purpose, it is in the category of mixed research in terms of research data collection. The target population in the qualitative section was 11 accounting experts who had a more tangible understanding of audit quality through similar research. Also in the quantitative part of the research, 14 independent auditors with more than 3 years of professional experience, who were determined based on the technique of selecting information gatekeepers, participated by filling out matrix questionnaires. The results of the research indicated the existence of two components of disclosure of key cases and disclosure of continuity of activity in the audit report and 11 themes related to the identified components as the basis of pragmatism of audit quality in the qualitative part. The results of the research indicated the existence of two components of disclosure of Key Audit Matters and disclosure of Issuance of a Going Concern Opinion in the audit report and 11 themes related to the identified components as the basis of pragmatism of audit quality in the qualitative part. The results in the quantitative part also showed that the disclosures of the assessment of the leverage ability of the company in A3 refunds and the disclosure of the level of financial obligations of the company "A11" are among the components of Issuance of a Going Concern Opinion in the audit report which were ranked at the fourth level of model prioritization as the most influential themes of the pragmatic quality of the audit report. Manuscript profile -
Open Access Article
9 - Audit quality and Market value of corporate cash holdings
Mehdi Safari Gerayli Fariba DehghanThis studyaimed to investigate the effect of audit quality on market value of the firm’s cash holdings. To do so, the auditor industry specialization was used as a proxy for audit quality, we also used the model of Faulkender and Wang (2006) to measure the markets MoreThis studyaimed to investigate the effect of audit quality on market value of the firm’s cash holdings. To do so, the auditor industry specialization was used as a proxy for audit quality, we also used the model of Faulkender and Wang (2006) to measure the markets perception of the value of cash holdings. with a sample of 97 firms listed in Tehran stock exchange during the years 1389 to 1393 and using multiple regression model based on panel data techniques the research hypothesis were tested. The results indicate that the cash holdings of the firms that have been audited by Industry specialist auditors, are valued more highly for investors. Manuscript profile -
Open Access Article
10 - Promoting Social Confidence by Identifying and Ranking Audit Quality Improvement Strategies from the Stakeholder Perspective by Trapezoidal Fuzzy Method
Asghar karami reza gholami jamkarani Yousef Taghipouryan zohreh hajihaSince the two essential characteristics of the audit profession are serving the community and gaining the public's trust, auditors' social responsibility is important in promoting social trust, information transparency, and public confidence. The end-product of auditing MoreSince the two essential characteristics of the audit profession are serving the community and gaining the public's trust, auditors' social responsibility is important in promoting social trust, information transparency, and public confidence. The end-product of auditing is used by investors, creditors, regulators, governments and the general public, the perception of audit quality varies among stakeholders, and is a multidimensional concept. because previous research has identified only a limited group to determine the factors affecting audit quality and given the environmental conditions of the auditing profession in Iran, many areas that could affect the quality of auditing have been overlooked. This research seeks to enhance this understanding Level of social trust by identifying and ranking auditor quality improvement strategies Is the view of stakeholders .In this study, based on the areas of the financial reporting supply chain and using the Delphi method and the trapezoidal fuzzy entropy, various aspects of audit quality and rating. The strategies for its improvement were studied. The present study is applied in terms of purpose and descriptive-survey in nature.From the experts' point of view, strategies such as: "increasing the accountability of managers, exercising strong oversight over the activities of auditing firms to ensure full professional independence, supervision and professional care ؛ Training and quality control, evidence-based commenting, applying secure referral guidelines and contract pricing, and strong oversight to prevent job referrals, increasing auditors' legal responsibility for professional reporting, monitoring of the activities of the institutions, committed and independent use of financial managers, "to improve audit quality are of special importance. Manuscript profile -
Open Access Article
11 - Social TiesTheory and Audit Quality : Experimental Evidence of Tehran Stock Exchange
gholamali Movahedi Asl Mehdi Moradzadeh fard Hamid AhmadzadehIn the present study, the empirical study of the effect of the simultaneous statehood of the CEO and the independent auditor, as well as the simultaneous change of the CEO and the independent auditor, on the quality of auditing within the framework of social ties theory MoreIn the present study, the empirical study of the effect of the simultaneous statehood of the CEO and the independent auditor, as well as the simultaneous change of the CEO and the independent auditor, on the quality of auditing within the framework of social ties theory. The statistical population in the present study is the Tehran Stock Exchange, of which 168 companies have been selected as the research sample in the period from 2009 to 2017. In order to perform statistical analyzes in the present study, multiple linear regression method using ordinary least squares (OLS) method with panel-constant effects approach has been used. In order to measure audit quality, the criteria of discretionary accruals based on Kotari et al. (2005), Jones (1991), Sloan et al. (1995) and Kaznik (1999) models were used. Findings from the analysis of research data show that the independent state variability of simultaneous CEO and independent auditor reduces the quality of auditing. But the independent variable of simultaneous change of the CEO and the independent auditor increases the discretionary accruals. Based on these findings, it can be concluded that the audit quality of financial statements of companies operating in the Iranian capital market can be explained by the theory of social dependence. Manuscript profile -
Open Access Article
12 - Provide a Green Audit Quality Model based on the Recommendations of the UK Financial Reporting Council (FRC) Assessment of Environmental Change
Sanaz Hadji Khosro Faghani Makerani Naghi FazeliBackground and Objective: The Purpose of this research is Provide a Green Audit Quality Model based on the Recommendations of the UK Financial Reporting Council (FRC) Assessment of Environmental Change. Material and Methodology: The research method was mix method in te MoreBackground and Objective: The Purpose of this research is Provide a Green Audit Quality Model based on the Recommendations of the UK Financial Reporting Council (FRC) Assessment of Environmental Change. Material and Methodology: The research method was mix method in terms of data type and the target population was 11 accounting and financial management specialists at the university level and 14 audit partners in the quantitative department. In this study, in the qualitative part, Meta-synthesis and Delphi analysis were used, and in the quantitative part, a Total Interpretive Structural Model was used to determine the most effective themes of the green audit quality model. Findings: The results of the research in the qualitative part indicate the existence of two main components and 11 propositional themes related to the quality of green auditing, and in the quantitative part assessing the level of corporate environmental risks for stakeholders is the most influential issue of green audit quality based on the assessment of the UK Financial Reporting Council. Discussion and Conclusion: The results reflect the fact that recognizing this level of risk can help competing companies and even investors to examine the level of progress of the company in terms of environmental technologies and its future prospects at the market level. Manuscript profile -
Open Access Article
13 - Interpretive Evaluation of Green Audit Quality in Presence of Sustainable Reporting Readability Themes of Capital Market Companies
Javad Faramarz Yahya Kamyabi Javad RamezaniBackground and Objective: The high content of information in reporting has an important effect on the formation of stakeholder decision-making approaches at the level of represented markets. The readability of financial reporting as a content mechanism, while developing MoreBackground and Objective: The high content of information in reporting has an important effect on the formation of stakeholder decision-making approaches at the level of represented markets. The readability of financial reporting as a content mechanism, while developing a level of effective interaction between the firm and stakeholders, reduces the gap in expectations between the firm and auditors. The purpose of this research is Interpretive Evaluation of Green Audit Quality in Presence of Sustainable Reporting Readability Themes of Capital Market Companies. Material and Methodology: This research is methodologically developmental in the result section and mixed in terms of data type. In this study, in order to identify the components (Green audit quality functions) and research propositions (content themes of Sustainable Reporting Readability), a combined analysis was used with the participation of 15 accounting experts at the university level. In the quantitative part, the components and propositions identified in the form of matrix questionnaires were evaluated by interpretive rating by 20 financial managers of capital market petrochemical companies. Findings: The results showed that, in the presence of a social theme as an effective reference for the readability of financial reporting, the development function is considered the most desirable basis in improving the quality of green auditing. Discussion and Conclusion: In fact, this result shows that, since developmental functions in environmental auditing as an institutional strategy in the hands of the governing body and higher institutions such as the Securities and Exchange Commission; The Court of Audit and other specialized organizations, the existence of disclosure of discretionary information based on social mechanisms in the financial statements helps the auditor to provide more reasoned reports on the development capabilities of the company in the environmental sector and through the effectiveness of the audit Environmental requirements were promising. Manuscript profile -
Open Access Article
14 - Presenting and explaining a model to create the value of the company according to the role of accounting standards management, financial reporting quality and audit quality using meta-innovative models
saman khorshid yahya kamyabi mehdi khalilpourIn the world of investment, decision making is the most important part of the investment process, in which investors need to make the most optimal decisions in order to achieve their maximum benefits and wealth. In this regard, the most important factor in the decision- MoreIn the world of investment, decision making is the most important part of the investment process, in which investors need to make the most optimal decisions in order to achieve their maximum benefits and wealth. In this regard, the most important factor in the decision-making process is information. Information can have a significant impact on the decision-making process. Because it makes different decisions in different people. In the stock market, investment decisions are also affected by information. Therefore, this study seeks to provide and explain a model to create the value of the company according to the role of management of accounting standards, financial reporting quality and audit quality using meta-innovative models. To achieve this goal, the data of 101 companies listed on the Tehran Stock Exchange during the period 1392 to 1397 were collected, and the optimized algorithm method was used to analyze the data. The research findings indicate that all three meta-functional methods have the power to estimate economic value added and market value added. However, the estimated value of economic value added and market value added in the night cream algorithm is higher than the two decision tree algorithms and the regression machine-supporting algorithm algorithm. Is higher. Manuscript profile -
Open Access Article
15 - Designing a model for identifying auditors' stress triggers
asgar amiri nader rezaei asgar pakmaram Rasoul ABDIThe complexity of business transactions and the demand for relevant and reliable information in decision-making necessitate a fair system of information flow between the respondent and the respondent. Applying tender criteria in the use of accreditation services, conduc MoreThe complexity of business transactions and the demand for relevant and reliable information in decision-making necessitate a fair system of information flow between the respondent and the respondent. Applying tender criteria in the use of accreditation services, conducting audits under time budget pressure, trying to satisfy the client, and financial scandals of business units, cast doubt on the judgments applied. At present, the causal, intervening, and contextual conditions, strategies, and consequences of auditors' stress arousal have not been investigated. Therefore, in this study, an attempt has been made to design a pattern of auditors' stress arousal using contextual theorizing method. This research is of qualitative and exploratory type. This study was conducted by interviewing experts in the field of theoretical foundations of auditing and psychology and by conducting 17 interviews in 2021 by snowball sampling method, has been saturated. The results showed that the most important causal conditions that provoke auditors' stress are: inflexibility, time budget deviations, management control in auditing firms, lack of expertise, level of risk assessment, ambiguity in opportunistic behavior and risk, respectively. The client, the size of the audit work, the client's environmental pressure, the incompleteness of accounting systems and internal controls, the degree of collaboration of the client's staff and the new client. According to experts, the lack of flexibility in the auditor is one of the factors affecting the auditors' stress arousal. Manuscript profile -
Open Access Article
16 - Develop a Model of Factors Affecting Investment Performance and Analyze and Compare with Structural Equation Methods and Data Panel
maryam ajam zahra LashgariThe power of profitability and increasing the wealth of shareholders in the enterprise requires the optimal use of resources and performance efficiency, especially in investment; In this regard, the effect of accounting information quality on investment performance was MoreThe power of profitability and increasing the wealth of shareholders in the enterprise requires the optimal use of resources and performance efficiency, especially in investment; In this regard, the effect of accounting information quality on investment performance was investigated by the role of auditing quality adjustment and capital cost; Therefore, the proposed theoretical model was first evaluated by distributing a questionnaire among 44 experts by Delphi method and analyzing it by structural equation method. Thus, the most effective factor was the quality of accounting information (profit forecasting) and audit quality (institutional size); Then, the theoretical model designed with selected factors with 138 companies listed on the Tehran Stock Exchange in the period 2013 to 2020 were tested by data panel method. The results showed that the quality of accounting information improves investment efficiency and more or less reduces investment; Also, the quality of the auditor and the cost of capital as moderators strengthen the relationship; These results were confirmed both by questionnaire analysis by structural equations and by regression method. The proposed model of this research can provide a good view of the factors affecting the efficiency of investment for stakeholders to provide the ground for improving the quality of investment and on the other hand to monitor the efficiency of investment. Manuscript profile -
Open Access Article
17 - A New Combinational Model for the Audit Quality and Sensitivity Analysis of Its Effective Criteria
Ali Lalbar Majid Zanjirdar Fatemeh Varvani FarahiThe purpose of the present research is to represent a model and validate that to assess the audit quality of the accepted corporations in Tehran Stock Exchange. The first statistical population of the research consists of the scholars fully aware of the theoretical prin MoreThe purpose of the present research is to represent a model and validate that to assess the audit quality of the accepted corporations in Tehran Stock Exchange. The first statistical population of the research consists of the scholars fully aware of the theoretical principles of the audit quality and experts in this regard and the second statistical population involves all the accepted corporations in Tehran Stock Exchange. In the qualitative part, 15 experts were chosen by purposive sampling and in the quantitative part, 147 active corporations during 2014 to 2020 were selected by systematic deletion. After studying the theoretical foundations of the research, a questionnaire based on a 5 point Likert scale was designed to recognize the effective criteria of the research. Then, using Friedman ranking method, the most effective component and its degree was determined. Finally, for the validation and sensitivity analysis, the proposed model was applied by using the obtained data from the qualitative part of the research and the calculation of the portion of each component in fluctuation of the total index. The results showed that the effective factors on audit quality can be classified into 2 main categories, 4 main components, and 20 singular indicators and that the main aspects determining the audit quality include the features of the institute and audit team, the effectiveness of the audit committee, properties of the employer, macro factors, profession, and environmental factors. Moreover, the main indicators and components do not have equal priority in determining the audit quality. It means that the more the average ranking of each aspect, the more its significance in determining the audit quality. Among 10 indicators existing in the combinational criterion of the audit quality, the only indication that is considered as the most important one in destabilizing the combinational index and one of the important ones in decreasing the average of combinational index is the audit wage which is one of the main indices in the features of the institute and the audit team. Manuscript profile -
Open Access Article
18 - A Study of the Role of Accountants’ Ethics and Audit Quality on Auditors’ Professional Skepticism: Testing Moral Theories
Sharzad Seraj Roya DarabiPurpose: The purpose of the present study is to review the role of accountants’ ethics and audit quality on auditors’ professional skepticism. Method: The research statistical population consisted of 2565 individuals who were members in the Iranian Associat MorePurpose: The purpose of the present study is to review the role of accountants’ ethics and audit quality on auditors’ professional skepticism. Method: The research statistical population consisted of 2565 individuals who were members in the Iranian Association of Certified Public Accountants among whom 335 members were chosen using simple random sampling and Cochran formula (error of 5%). Data collection tool was a questionnaire method and by the return rate of 56%, 187 questionnaires were received from the respondents. The research hypothesis testing was conducted using structural equations based on variation and smart software of P.L.S. Results: The results showed that there is a significantly negative relation between accountants’ ethics and professional skepticism. Therefore, by improving the level of professional morality among accountants, auditors’ professional skepticism is also improved and they can conduct their work by precision and not skepticism. Besides, there is a significant relation between audit quality and auditors’ professional skepticism. Conclusion: It is suggested to the association of certified accountants to consider morality in their plans and pay more attention to the observation of professional ethics in order to improve the level of professional ethics among auditors. Professional skepticism in the process of auditing and its outcome in auditing reports, if continually regarded in the professional judgement of auditors, can increase audit quality and can bring good reputation for the independent auditors and also enhance the trust of those who use financial information upon auditors’ reports. Manuscript profile -
Open Access Article
19 - The Impact of Auditor’s Reputation, Fee, and Professional Skepticism on Audit Quality in Earnings Management
Abolfazl Soleimani Mahdieh Shokrian Berenjestanaki Maryam Laleh MazhinPurpose: The purpose of the present study is to review the impact of auditors’ reputation, fee,and professional skepticism on Audit quality in earnings management from the view of auditors inthe Iranian Association of Certified Accountants.Method: In this research MorePurpose: The purpose of the present study is to review the impact of auditors’ reputation, fee,and professional skepticism on Audit quality in earnings management from the view of auditors inthe Iranian Association of Certified Accountants.Method: In this research, the quantitative-survey method and questionnaire tool was used fordata collection. From among 230 audit institutes that were members of the Iranian Association ofCertified Accountants in 2021, 114 institutes were chosen to email the questionnaires and finally96 filled out questionnaires were received. For the assessment of the internal consistency of thequestionnaire, Cronbach’s alpha coefficient was used which showed an acceptable reliability level(0.7). The obtained data out of research were analyzed by SPSS (Version 28).Results: The results show that auditors’ fee and professional skepticism have a significanteffect on audit quality in earnings management; but auditors’ reputation does not have an importanteffect in this regard. This finding shows that auditors, for obtaining better quality in auditingmethods of earnings management, should emphasize more on their audit fee as a criterion for theireffort and professional skepticism.Conclusion: The results of this study can assist independent auditors to enhance their auditquality in recognizing and preventing any sort of intervention in earnings by the clients. Moreover,executive foundations such as audit organizations and stock exchange can help to find out somedeceitful corporations which fabricate fake financial statements by the intervention in theirearnings. Manuscript profile -
Open Access Article
20 - Investigating the impact of leadership ability on audit quality considering the diversity of auditors' leadership
Ahmad Hemati Dehaghani Hamzeh Mohammadi Khoshoei Rahman Saedisince the work in the audit profession is a team work and group, the audit team leading ability is effective by partners and managers to improve the audit quality. also according to work force diversity theory, audit leadership diversity from the perspective of combinat Moresince the work in the audit profession is a team work and group, the audit team leading ability is effective by partners and managers to improve the audit quality. also according to work force diversity theory, audit leadership diversity from the perspective of combination of different features such as age, experience and race has a significant role in increasing the quality of audit. therefore, the purpose of this study is to investigate the effect of auditors ' leadership ability on audit quality by considering the diversity of auditors ' leadership . this research is an applied research in terms of purpose and in terms of data collection method is descriptive survey by structural equation modeling. the statistical population of this research is all partners and managers working in the audit organization or private audit institutions in iran during the year 2022 AH. That According to the statistics announced on the website of the official accountants society of Iran, the number of these members is 1781. also according to cochran formula 316 people were selected as the sample and were selected by random sampling. a standard questionnaire with 46 questions and 5 level likert scale was used to collect data. for descriptive and inferential analysis of data collected and testing hypotheses, structural equation modeling (SEM) with partial least squares (PLS) with SPSS and PLS software is used.after conducting the validation tests, the results of hypothesis test indicate that the influence of auditor leadership ability on audit quality is positive and significant. Manuscript profile -
Open Access Article
21 - The Impact of Organizational Trauma on Audit Quality Considering the Mediating Role of Auditors’ Narcissistic and Machiavellian Personalities in Auditors
Reza Asgharpour HassankiyadehThe present study is thus concerned with the traumatic impact of organizational trauma on auditing quality considering the mediating role of auditors’ narcissistic and Machiavellian personalities in auditors. The present study is a piece of descriptive-survey appl MoreThe present study is thus concerned with the traumatic impact of organizational trauma on auditing quality considering the mediating role of auditors’ narcissistic and Machiavellian personalities in auditors. The present study is a piece of descriptive-survey applied research in terms of research goal. The statistical population included the members of the official Iranian auditors’ community in 2023, and a total of 318 people were selected as the statistical sample through convenient sampling using Cochran's sample size formula. The data collection tool was a standard questionnaire whose reliability and validity were examined and confirmed. Data analysis and hypothesis tests were performed through descriptive and analytical statistics using structural equation modeling in SPSS and SmartPLS statistical software. Results revealed that organizational trauma left negative and significant impacts on auditing quality while leaving positive and significant effects on narcissistic and Machiavellian personality types. Results also suggested that narcissistic and Machiavellian personalities left negative and significant influences on auditing quality and a strong and aggravating mediating role between organizational trauma and auditing quality. Results of the present study indicated the paramount significance of organizational trauma and its destructive impacts in auditing institutions and organizations, requiring the special attention of authorities in this field to prevent the manifestation of negative personality types in organizations to promote auditing professional merits and auditing quality. Manuscript profile -
Open Access Article
22 - 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
23 - Investigating the effect of corporate governance mechanisms on the stock price crash risk
فهیمه صفی خانی المیرا محمدخانلو بهبود ملکمحمدیAbstractThe purpose of this study is to investigate the effect of corporate governance mechanismson the risk of falling stock prices of companies listed on the Tehran Stock Exchange.Corporate governance mechanisms include ownership structure, board structure and auditqu MoreAbstractThe purpose of this study is to investigate the effect of corporate governance mechanismson the risk of falling stock prices of companies listed on the Tehran Stock Exchange.Corporate governance mechanisms include ownership structure, board structure and auditquality. the dependent variable of this research is the price crash risk and independentvariables including: Ownership concentration , Independence of the board and Auditquality (size of audit, audit fees , Auditor's industry expertise). This research is based onapplied purpose and in terms of nature, descriptive and correlational. In this research,regression analysis (OLS) has been used. The statistical population of this research is allcompanies accepted in Tehran Stock Exchange between 2016 and 2020. Finally, themultivariate regression method has been used using hybrid data. The results of the firsthypothesis showed that ownership concentration has a significant effect on the price crashrisk. The findings of the second hypothesis indicate that the independence of the board hasa significant effect on the price crash risk. The results of the third hypothesis showed thataudit quality has a significant effect on the price crash risk. Manuscript profile -
Open Access Article
24 - The Impact of the Auditor Tenure on Earnings Quality under of Information Asymmetry Between auditor and manager
Mojtaba Motalebian Mehdi Arabsalehi Hadi AmiriPrevious research on the impact of the auditor's tenure on earnings quality has had conflicting results. Based on the independence hypothesis, some researchers believe that increasing auditor tenure reduces the earnings quality. According to the specialty hypothesis, so MorePrevious research on the impact of the auditor's tenure on earnings quality has had conflicting results. Based on the independence hypothesis, some researchers believe that increasing auditor tenure reduces the earnings quality. According to the specialty hypothesis, some researchers believe that increasing the tenure of an auditor leads to an increase in the earnings quality. In this study, to evaluate these two competing perspectives, the information asymmetry Between auditor and manager was used as a moderating variable. Therefore, the purpose of the present study is to investigate the impact of auditor's tenure on earnings quality under of information asymmetry between auditor and manager. For this purpose, the financial information of 103 companies listed in Tehran Stock Exchange between 2009 and 2018 was used. Data analysis was done by panel regression model. The results indicate that the auditor's tenure has a positive effect on earnings quality. The results also showed that the auditor tenure in firms with a higher level of information asymmetry between auditor and manager results in greater earnings quality. Manuscript profile -
Open Access Article
25 - The effect of audit quality on reducing credit risk and liquidity risk of banks listed on the Tehran Stock Exchange
mohamad mohamadi morteza kazemiAbstract: Independent and effective auditing is a part of corporate governance system. Banking supervisors need to pay attention to the effectiveness and necessity of an independent auditor. This means that following the audit quality of management, take corrective act MoreAbstract: Independent and effective auditing is a part of corporate governance system. Banking supervisors need to pay attention to the effectiveness and necessity of an independent auditor. This means that following the audit quality of management, take corrective action in a timely manner in response to credit and liquidity risks. In general, the activity of an independent auditor is a necessary assurance about the activity of banks, thus the risk of loss, liquidity and damage to the bank's credit helps. If these risks are not well managed, they can lead to the loss of banks and financial institutions and ultimately their bankruptcy. The purpose of the research is applied research. This research is of descriptive correlation type and research method is post-event type. A multivariate regression model will be used to test the hypotheses. The library method is used to collect information about the literature on the subject and background of the research and the formulas for extracting the research variables to test the research hypotheses, the financial information of banks listed on the Tehran Stock Exchange in the period from 1394 to 1398 has been used and the final sample consists of 15 companies that were selected after applying the restrictions in this study. The experiments were performed using Eviews8 software and panel data statistical technique (fixed effects). With the findings of the first hypothesis, it was observed that audit quality has a significant inverse effect on credit risk. The second hypothesis also showed that audit quality has a negative and significant effect on liquidity risk. As a result, it was found that the quality of auditing in banks can lead to a reduction in credit risk and liquidity risk. Manuscript profile -
Open Access Article
26 - The effect of internal audit quality on stock return forecast
javad Mahdizadeh ghalehjough Lida Mahdizadegh ghalehjoughAbstract The inappropriate design of the internal control system lowers the reliability of financial reports, and effective internal audit ensures that the business unit achieves its goals. The purpose of this study was to investigate the effect of internal audit quali MoreAbstract The inappropriate design of the internal control system lowers the reliability of financial reports, and effective internal audit ensures that the business unit achieves its goals. The purpose of this study was to investigate the effect of internal audit quality on the prediction of stock returns. The companies that were members of the stock exchange from 2010 to 2018 were selected as the statistical population of this study. The necessary data to test the research hypotheses were collected from the annual financial information of the companies, which were available on Codal and Stock Exchange websites. The collected data, after the necessary corrections and classifications, were entered into EViews software based on the investigated variables, and the final analyses were performed, and finally, the research hypotheses were confirmed or rejected using inferential statistics and regression model. This research was quantitative research in terms of the conduction process (type of data), applied research in terms of the result of its conduction, analytical research in terms of the purpose of conduction (correlation method), deductive-inductive research in terms of the logic of conduction and longitudinal research (post-event) in terms of time dimension. The results and empirical evidence showed that the financial expertise of internal audit members had a positive effect on the prediction of stock returns, and the size of the internal audit had an effect on the prediction of stock returns. Manuscript profile -
Open Access Article
27 - Investigating the relationship between new client acceptance, audit quality and auditor expertise in the industry
akbar kanani hassan AkbariPourDizajAbstractA company that benefits from the decision of the capital markets may use an industry expert auditor as a means to convince the capital providers. The purpose of this research was to investigate the relationship between new employer acceptance, audit quality and MoreAbstractA company that benefits from the decision of the capital markets may use an industry expert auditor as a means to convince the capital providers. The purpose of this research was to investigate the relationship between new employer acceptance, audit quality and auditor expertise in the industry in companies listed on the Tehran Stock Exchange. In order to achieve this goal, 984 company-years (123 companies for eight years) of observations collected from the annual financial reports of companies listed on the Tehran Stock Exchange during the period 2013 to 2022 were tested. The findings of the research showed that there was a positive relationship between the new employer acceptance and audit quality. This shows that if a new employer is accepted, the audit quality increases. Also, the new employer acceptance had a positive and significant relationship with the auditor expertise in the industry. Manuscript profile -
Open Access Article
28 - Analysis of agency conflict with emphasis on aspects of earnings management, audit quality and cost of equity; Game theory approach
Zahra Moghaddam Hamzeh Didar Kiumars Shahbazi Ali EbadianThe purpose of this article is to describe and explain the strategic behavior of managers and shareholders in the interactive-conflict environment of joint-stock firms using the tools of game theory and in the form of signaling games. In such a way that first, taking in MoreThe purpose of this article is to describe and explain the strategic behavior of managers and shareholders in the interactive-conflict environment of joint-stock firms using the tools of game theory and in the form of signaling games. In such a way that first, taking into account the level of quality of internal controls, the manager acts on (deceptive and informative earning management) and then the shareholder with strategies (high capital cost, low capital cost) and also (high-quality audit services, low-quality audit services) reacts to it. The findings of the research, theoretically, the necessary conditions for establishing balance in the strategies (deceptive earning management, high capital cost), (deceptive earning management, high-quality audit services) in the environment of weak internal controls. In addition, it shows the condition of establishing equilibrium in the strategies (informative earning management, low capital cost), (informative earning management, low-quality audit services) in the environment of strong internal controls.. Manuscript profile -
Open Access Article
29 - Investigating the effect of industry expertise and legal expertise of members of audit committees on the quality of the company's audit
mohamad mohamadi saman mohamadi paria serajThe main issue studied in the present study is the study of the effect of industry expertise and legal expertise of members of audit committees on the quality of auditing companies listed on the Tehran Stock Exchange. For this purpose and following Ababasah and Yekini ( MoreThe main issue studied in the present study is the study of the effect of industry expertise and legal expertise of members of audit committees on the quality of auditing companies listed on the Tehran Stock Exchange. For this purpose and following Ababasah and Yekini (2021), the impact of industry expertise and legal expertise of the members of the audit committee on the remuneration and type of auditor of companies was studied. Also, the effect of auditing committee independence variables, financial expertise of audit committee members, audit committee size, number of audit committee meetings, financial leverage, subsidiaries, corporate losses, corporate risk, profitability and corporate size were controlled in regression models. To test the research hypotheses, the financial information of companies listed on the Tehran Stock Exchange in the period of 6 years between 2015 to 2020 has been used and the final sample consisted of 148 companies (a total of 888 years-companies) which have been selected after applying the restrictions in this study. After measuring the research variables, multivariate regression analysis was used to test the research hypotheses. The tests were performed using Eviews8 software and statistical technique of logistic regression and integrated data method. The findings of the present study showed that the expertise in the industry of the members of the audit committee and the legal expertise of the members of the audit committee had a positive and significant effect on the audit quality of companies in the review period. Manuscript profile -
Open Access Article
30 - بررسی نقش تعدیلی بیش ارزیابی حقوق صاحبان سهام بر رابطه بین کیفیت حسابرسی و اقلام تعهدی اختیاری در شرکتهای پذیرقته شده در بورس اوراق بهادار تهران
فایق احمدی الهه گنجویی -
Open Access Article
31 - بررسی ارتباط بینکیفیت حسابرسی و پایداری سود در شرکتهای دارویی پذیرفته شده در بورس اوراق بهادار تهران
کاوه پرندین احسان مهری سید حسام وقفی -
Open Access Article
32 - Explaining Relationship Between Audit Opinion and Auditor’s Qualitative Characteristics on Earnings Management
Omid Sabaghiyan Toosi Zahra Moradi Shohreh YazdaniThis study explaining relationship between audit opinion and auditor’s qualitative characteristics on earnings management in companies with different investments opportunities. In this research, the data of 320 companies during the years 2011-2021 have been analyz MoreThis study explaining relationship between audit opinion and auditor’s qualitative characteristics on earnings management in companies with different investments opportunities. In this research, the data of 320 companies during the years 2011-2021 have been analyzed using Eviews econometric software. To test the hypotheses using the middle of 4 methods (MEQLDTA), (MB), (PPEQGMEQLD) and (Growth PPE), the statistical population was classified into two groups of companies with high and low investments opportunities. In a group hypotheses were tested using data panel estimation and ML - Ordered Probit method and the results are as follows: There are a significant positive relationship between the auditor's tenure and the auditor independence with the audit Opinion. There is a significant negative relationship between the change auditor with the audit Opinion. Then the hypotheses were tested using unstructured estimation in (OLS) and (ARMA) methods and the result is as follows: Results of b_1 group hypotheses: There is a significant relationship between the earnings management and auditor’s qualitative characteristics in companies with high investments opportunities, which are separated by MEQLDTA and Growth PPE methods. Results of b_2 group hypotheses: There is a significant relationship between earnings management and auditor’s qualitative characteristics in companies with low investments opportunities, which are separated by MB, PEEQGMEQLD and Growth PPE methods. Manuscript profile -
Open Access Article
33 - Analysis of agency conflict with emphasis on aspects of earnings management, audit quality, and cost of equity: Game theory approach
Zahra Moghadam Hamzeh Didar Kiumars Shahbazi Ali EbadianThis article aims to describe and explain the strategic behavior of managers and shareholders in the interactive conflict environment of joint-stock firms using the tools of game theory, specifically through signaling games. Managers, considering the quality of internal MoreThis article aims to describe and explain the strategic behavior of managers and shareholders in the interactive conflict environment of joint-stock firms using the tools of game theory, specifically through signaling games. Managers, considering the quality of internal controls, engage in both deceptive and informative earnings management strategies. Shareholders then respond with strategies involving high or low capital costs and opt for either high or low-quality audit services. The findings of the research outline the theoretical conditions necessary for establishing balance in strategies such as deceptive earnings management with high capital costs and deceptive earnings management with high-quality audit services in environments characterized by weak internal controls. Additionally, it highlights the conditions required to establish equilibrium in strategies like informative earnings management with low capital costs and informative earnings management with low-quality audit services within environments boasting strong internal controls. Manuscript profile -
Open Access Article
34 - The Effect of Industry Specialization, Auditing and Auditor Independence Tenure on the Cost of Equity
Hassan Chenari Asiyeh FarazandehniaThis study investigated the effect of audit quality properties on the cost of equity in companies listed on the Stock Exchange in Tehran. Information required for the study of the financial statements of 80 companies in the period 1390-1395 were collected. In this study MoreThis study investigated the effect of audit quality properties on the cost of equity in companies listed on the Stock Exchange in Tehran. Information required for the study of the financial statements of 80 companies in the period 1390-1395 were collected. In this study audit quality through metrics auditor industry specialization, auditor tenure, auditor independence and audit firm size and cost of equity is the ratio of an industry's profit used to price adjustment is used. The results of the study showed that the characteristics of audit quality and the cost of equity is a significant negative correlation. In other words, increasing the lead to reduced audit quality is the cost of equity.This study investigated the effect of audit quality properties on the cost of equity in companies listed on the Stock Exchange in Tehran. Information required for the study of the financial statements of 80 companies in the period 1390-1395 were collected. In this study audit quality through metrics auditor industry specialization, auditor tenure, auditor independence and audit firm size and cost of equity is the ratio of an industry's profit used to price adjustment is used. The results of the study showed that the characteristics of audit quality and the cost of equity is a significant negative correlation. In other words, increasing the lead to reduced audit quality is the cost of equity. Manuscript profile -
Open Access Article
35 - The Impact of Industry Specialization, Auditing Tenure and Auditor Independence on Cost of Owners’ Equity
Hassan Chenari Asiyeh FarazandehniaThe purpose of this study is to investigate the effect of some auditing quality features on the cost of owners’ equity in the companies listed in Tehran Stock Exchange. The information required for this research was collected from the financial statements of 80 co MoreThe purpose of this study is to investigate the effect of some auditing quality features on the cost of owners’ equity in the companies listed in Tehran Stock Exchange. The information required for this research was collected from the financial statements of 80 companies during the period 2011-2016. In this study, the quality of auditing was evaluated utilizing the criteria such as auditor’s specialty in industry, auditor tenure, auditor independence and audit firm size, and cost of owners’ equity through the ratio of industry earnings to the ratio of adjusted cost of industry. The findings showed that there is a significant and inverse relationship between the quality of auditing quality and cost of owners’ equity. In other words, the increase in auditing quality leads to a reduction in the cost of owners’ equity. Manuscript profile -
Open Access Article
36 - Organizational Factors and the Effect of Job Satisfaction on the Performance of Auditors
Mohammad Mohammadi samaneh tarighi Negin Tayefe Aghakhan HashtroodiBy the challenge growing in auditing, audit institutions realized the importance of giving their services with the best quality. The performance of auditors working in auditing groups can also affect the quality of the auditing and reduce the effectiveness of the collec MoreBy the challenge growing in auditing, audit institutions realized the importance of giving their services with the best quality. The performance of auditors working in auditing groups can also affect the quality of the auditing and reduce the effectiveness of the collection of auditing evidence. As auditing managers’ judgment is based on the information and evidences auditors have gathered, their judgment is not different from what the employees have generated. So auditor’s performance influences the quality of auditing. Behaviors reducing quality of auditing made by what auditors have gained within the auditing period makes the documents less effective. These behaviors could have an abominable effect on quality of auditing and also prejudice reliability of this business. The aim of this research is to discover the common behaviors reducing quality of auditing among superior auditors and its relation with their job satisfaction and their commitments to the audit institution. Information needed for this research has been collected by questionnaires. 150 questionnaires have been sent to private audit institutions all over Iran. The accuracy of assumptions of this research have been examined by regression’s statistical analysis. Consequences of this research indicated that behaviors making the quality of auditing less effective have a meaningful relation with auditor’s job satisfaction and also these reducing behaviors have an indirect relevance with organizational commitments. Manuscript profile -
Open Access Article
37 - The Impact of the Auditor’s Tenure on the Quality of Information Disclosure in the Companies listed in Tehran Stock Exchange (TSE)
Yadollah Noorifard FatemehZahra SharbatiThe purpose of this study is to investigate the relationship between the auditor’s tenure and the quality of information disclosure. The sample of the research consists of 94 companies listed in the Tehran Stock Exchange during the years between 2004 to 2012. The MoreThe purpose of this study is to investigate the relationship between the auditor’s tenure and the quality of information disclosure. The sample of the research consists of 94 companies listed in the Tehran Stock Exchange during the years between 2004 to 2012. The results of theoretical research suggested that auditor’s tenure may influence on the quality of information disclosure through an effect on the auditing quality and independence. To measure the variable of disclosure quality, the advantages of each company are utilized. These advantages have been extracted by Tehran Stock Exchange Organization through notifications on the quality of information disclosure and proper informing. The aim of this study was to investigate the relationship between auditor tenure and disclosure quality with the use of multiple linear regression analysis and the separation of auditor tenure duration period into two short-term and long-term periods. The results indicated the existence of a significant and positive relationship between auditor’s tenure and disclosure quality. In other words, an increase in auditor’s tenure duration period will substantially lead to an increase in the disclosure quality. Manuscript profile -
Open Access Article
38 - Investigating the Impact of Audit Quality on the Relationship between Investors’ Emotional Attitudes and Earnings Response Coefficient in Companies Listed in Tehran Stock Exchange
Roya Darabi Zohrehsadat MirtaheriThe purpose of this study was to investigate the effect of audit quality on the relationship between investors' emotional attitudes and earnings response coefficient in firms admitted to the Tehran Stock Exchange. The spatial domain of this research was the companies li MoreThe purpose of this study was to investigate the effect of audit quality on the relationship between investors' emotional attitudes and earnings response coefficient in firms admitted to the Tehran Stock Exchange. The spatial domain of this research was the companies listed in the Tehran Stock Exchange and the time zone is the period from 2013 to 2016. In this study, audit quality was considered as a moderating variable and investors’ emotional tendencies as an independent variable and earnings response coefficient as a dependent variable. Based on the screening method, 107 companies listed in Tehran Stock Exchange were selected as the statistical sample. In the present study, the research method is descriptive-causal and since it can be useful in the process of using information, it is therefore a kind of applied research. Data analysis was also performed using Eviews software. The results showed that there is a significant relationship between investors’ emotional tendencies and earnings response coefficient. The quality of auditing affects the relationship between investors’ emotional attitudes and earnings response coefficient. Manuscript profile -
Open Access Article
39 - The Effect of Auditor Industry Specialization on the Relationship between Auditing Quality and Level of Cash Holding
Yadollah Noorifard Hassan Chenari BouketThe aim of this study is to show the effect of auditor industry specialization on the relationship between auditing quality and level of cash holding on accepted firms in Tehran St MoreThe aim of this study is to show the effect of auditor industry specialization on the relationship between auditing quality and level of cash holding on accepted firms in Tehran Stock Exchange. Information required for the study of the financial statements of 81 firms in the period 1390-1394 were collected. In this study, the independent variable and the dependent variable are auditing quality and the level of cash holding, respectively. The results of this study showed that the effect of auditor industry specialization has no effect on the relationship between auditing quality and level of cash holding. In other words, the amount of cash held is related to factors other than the auditing quality and the mutual influence of auditor industry specialization Manuscript profile -
Open Access Article
40 - The Relationship Between Personality Characteristics and Behaviors Reducing Quality of Auditing
Mohammad Mohammadi samaneh tarighiThe reducing audit quality (RAQ) behaviors that arise from the actions of auditors during the audit period, reduces the effectiveness of the collection of audit evidence. These behaviors can affect the quality of the audit and undermine the credibility of the audit prof MoreThe reducing audit quality (RAQ) behaviors that arise from the actions of auditors during the audit period, reduces the effectiveness of the collection of audit evidence. These behaviors can affect the quality of the audit and undermine the credibility of the audit profession. The purpose of this study is to identify factors that reduce audit quality behaviors and explain their relationship with the auditor's personality and their organizational commitment. To this end, 215 questionnaires were sent as sample to private audit institutions throughout Iran, and the required data were collected by using a distributed questionnaire among the statistical population of the study. Afterwards, using statistical analysis, multivariable regression and Pearson correlation, the validity of the research hypotheses was assessed. The results of the research indicate that the incidence of reducing audit quality behaviors directly has a significant relationship with the auditor's personality. Also, the occurrence of reducing audit quality behaviors has a significant and reverse relationship with organizational commitments. Manuscript profile -
Open Access Article
41 - Explanation and Validation of Effective Factors in the Tax Audit Quality Improvement model
Ramin Jamshidi Bahram Barzegar Abdolreza MohseniAbstract The purpose of this research is to explain and validate the effective factors in the tax audit quality improvement model. Since an important part of each country's macro decision-making is budget information and its related resources, and also a major part of MoreAbstract The purpose of this research is to explain and validate the effective factors in the tax audit quality improvement model. Since an important part of each country's macro decision-making is budget information and its related resources, and also a major part of social inequalities is caused by the lack of transparency in incomes and income gap, therefore identifying the factors that improve the quality model of tax audit And the evaluation of their relations can be a step in the direction of helping to fully secure the spending credits of the government's general budget, providing and increasing stable incomes, promoting tax justice and improving the structure of income distribution, helping the country's growth and development and realizing social justice. . The current research is an applied research. The data collection for the process of testing the designed model was done through a questionnaire and according to the categories obtained from the subsets of the main categories, and to measure the validity of the designed model from the structural equation model (analysis of quantitative data through confirmatory factor analysis ) and to test the hypotheses, PLS and SPSS software were used to analyze the correlation between variables and other tests. The findings of the research showed that the causal factors affecting the improvement of the tax audit quality model have a positive and significant effect on the central phenomenon categories affecting the improvement of the tax audit quality model. Also, the findings showed that the categories of the central phenomenon, background and intervening factors effective on the improvement of the tax audit quality model have a positive and significant effect on the strategic factors effective on the improvement of the tax audit quality model. Also, the findings showed that strategic factors have a positive and significant effect on the results. Manuscript profile -
Open Access Article
42 - Ranking and comparing factors affecting audit quality from the point of view of different groups using TOPSIS technique
انورخطیبی Anvarkhatibi Rassoul Baradaran Hassanzadeh ALIasghar mottagi Houshang TaghizadehAudit quality is one of the most important topics in the field of auditing and capital market. Determining criteria to determine audit quality is an important issue. Therefore, the current research seeks to rank and compare the factors affecting audit quality from the p MoreAudit quality is one of the most important topics in the field of auditing and capital market. Determining criteria to determine audit quality is an important issue. Therefore, the current research seeks to rank and compare the factors affecting audit quality from the perspective of different groups. According to the type of data, this study is a combination of Delphi and TOPSIS method in order to finalize the factors affecting audit quality from interviews with experts and to rank and check the relationship of these factors, a questionnaire was used. The most important factors affecting audit quality were extracted from TOPSIS method.he results showed that from the point of view of the researchers and professors of the university, the auditor's expertise in the industry, from the point of view of the auditing institutions, the number of chartered accountants under employment, from the point of view of the audit committee members, the number of chartered accountants under employment, and from the point of view of senior financial managers, the quality control score is of high importance compared to other It has factors. Manuscript profile -
Open Access Article
43 - Costs of Mandatory Audit firm Rotation: Evidence from Audit Fees and Audit Timeliness
Mohammad Bagher Rasoulkhani Ghasem Blue Parastoo DehpourConcerns about the destructive effects of long-term relationships between auditors and business owners on auditor independence and audit quality have led to the formulation of laws limiting these relationships; Therefore, the policy of mandatory rotation, in order to im MoreConcerns about the destructive effects of long-term relationships between auditors and business owners on auditor independence and audit quality have led to the formulation of laws limiting these relationships; Therefore, the policy of mandatory rotation, in order to improve the independence of accountants and as a result to increase the quality of auditing, has attracted the opinion of legislators. Critics of this policy believe that the implementation of such a policy will lead to an increase in audit costs as well as a delay in submitting the audit report. Indeed, critics focus on the cost of forced rotation. Therefore, the aim of the current research is to investigate the price of forced rotation by considering two direct consequences including; The audit fee and the timeliness of the audit report. For this purpose, a sample of 120 companies listed on the Tehran Stock Exchange during the period of 2017-2022 has been selected. The ordinary least squares regression model was also used to test the research hypotheses. The obtained results show; During the mandatory rotation period, the audit costs increased and the audit report was delayed. The results of this research support the accounting profession's arguments that mandatory turnover is not without cost to various stakeholders, including clients, auditors, and investors. Manuscript profile -
Open Access Article
44 - Providing a model to measure the credibility of auditors
Asal Bakhshian Forough Heyrani Akram TaftiyanKnowing the reliability of financial information is of particular importance for various reasons, including conflict of interests, complexity of economic events, etc. On the other hand, the fall with fraud in large companies such as Enron and Tyco led to the issue of us MoreKnowing the reliability of financial information is of particular importance for various reasons, including conflict of interests, complexity of economic events, etc. On the other hand, the fall with fraud in large companies such as Enron and Tyco led to the issue of using the services of independent auditors and careful monitoring and paying attention to the quality of audit reports. The purpose of this research was to provide a model to measure the credibility of auditors. The method used in this research is field and factor analysis. The statistical population of this research includes people active in the auditing profession, and the sample determined through Cochran's formula includes 142 people active in the auditing profession. The measurement tools used in this research were interviews and questionnaires taken from the results of the interviews. The questionnaire information was completed in 1401. The results obtained from the research showed that the components of checking independence, acceptance or continuation of work; correspondence file; permanent file; knowledge of the unit under consideration and its environment including internal controls; content tests; work planning, control and supervision; checklists and reports; How to perform the duties of the second manager; general assessment of audit files; general status of the audit institution; The status of human resources of the audit institution; functions of the audit institution; Compliance with the rules and regulations of the auditing profession and the external status of the auditing institution have an effect on the evaluation of the auditors' credibility. Manuscript profile -
Open Access Article
45 - تأثیر مدت تصدی مدیرعامل برتداوم انتخاب حسابرس در بورس اوراق بهادار تهران
حسن زلقی عباس افلاطونی محمد برز آبادی فراهانی -
Open Access Article
46 - رابطه بین شفافیت گزارشگری مالی و نرخ مؤثر مالیاتی
یحیی حساس یگانه اسحاق بهشور مسعود شکری کیانی -
Open Access Article
47 - Analyzing the Effect of Auditor Gender on Audit Quality
Seyed Hossein Alavi Tabari Vida Mojtahedzadeh Naghmeh Bakhtiaerihis paper examines the effect of auditor gender on audit quality. To determine audit quality, three indexes of ability to solve the problems , risk and auditor independence were used (Hardies &Breesch, 2010). The required data was obtained through questionnaires han Morehis paper examines the effect of auditor gender on audit quality. To determine audit quality, three indexes of ability to solve the problems , risk and auditor independence were used (Hardies &Breesch, 2010). The required data was obtained through questionnaires handed out among members of Iranian Association of Certified Public Accountants (IACPA). The T- test results indicate though gender differences affect on the relationship between audit quality and problem-solving ability of auditors, no significant gender differences were found in risk profile & independence of auditors . Manuscript profile -
Open Access Article
48 - Evaluating the Effect of Auditors' Individual Psychological Bias and Personality Dimensions on Audit Quality
zahra karimi احمد یعقوب نژاد محمود صمدی لرگانی محمدرضا پورعلی لاکلایهIncreasingly, researchers in both psychology and accounting have recognized the importance of personality biases and personality traits, moods, and emotions in decision making .The present study aimed to explore the effects of psychological bias and personality dimensio MoreIncreasingly, researchers in both psychology and accounting have recognized the importance of personality biases and personality traits, moods, and emotions in decision making .The present study aimed to explore the effects of psychological bias and personality dimensions of auditors on audit quality. In order to measure the biases of overconfidence, optimism, ambiguity tolerance and the five dimensions of personality we used standard psychological questionnaires and modified Jones model was used to measure audit quality.The statistical population of the study consisted of the auditors (directors/partners) in the trusted audit agencies of the Iranian stocks market, besides the listed companieson the stock exchange which were audited by the said audit agencies .The financial statements of these companies for the year 1397 were examined cross-sectionally and eight hypotheses were determined.TheJarkbra test showed that seven of the eight independent variables were abnormal. Using the least squares test, the research model was fitted based on which five hypotheses have been confirmed and three hypotheses have been rejected. Then Pagan Godfrey test proved the variance inequality. The results of hypotheses testing indicated significant effect by psychological bias on the audit quality, but indicated no significant effect by personality dimensions on the audit quality. Manuscript profile -
Open Access Article
49 - اندازه موسسه حسابرسی و کیفیت حسابرسی: نقد نظری، نقد روش پژوهش و ارائه پیشنهادات
فخرالدین محمد رضایی احمد یعقوب نژاد -
Open Access Article
50 - تغییر حسابرس و نوع گزارش حسابرسی
حمید رضا وکیلی فرد سامان محمدی -
Open Access Article
51 - رابطه کیفیت حسابرسی با شفافیت شرکتی در شرکتهای پذیرفته شده در بورس اوراق بهادار تهران
سید حسین علوی طبری منا پارسایی -
Open Access Article
52 - رابطه بین کیفیت حسابرسی با نسبت نقدینگی، بازده سرمایه در گردش و ضریب سهام
مهدی صالحی سمانه زمانی مقدم -
Open Access Article
53 - Independent Audit Quality Modle by Emphasizing on Meeting Stakeholders’ Needs
Mohsen Delbary ragheb ali Esmaeilzadeh MagharriAbstract Stakeholders, who seek to ensure the accuracy of the content of financial information, use independent auditing as an effective tool in the field of financial controls but often, face many ambiguities and questions about the quality of this tool. In the meanti MoreAbstract Stakeholders, who seek to ensure the accuracy of the content of financial information, use independent auditing as an effective tool in the field of financial controls but often, face many ambiguities and questions about the quality of this tool. In the meantime, the present study and its purpose, which is to "provide Independent Audit Quality Modle by Emphasizing on Meeting Stakeholders’ Needs", can largely resolve their ambiguities and questions. Method: The present qualitative research is a data foundation (with an emerging approach, containing an interpretive paradigm and an inductive approach) based on theoretical sampling, in-depth semi-structured interviews with fourteen auditors and continuous attention to the theoretical persuasion index. The research finding is "Independent Audit Quality Modle by Emphasizing on Meeting Stakeholders’ Needs". This multidimensional model includes four common components and a triple classification of stakeholders (containing eleven components). The components of the research model have an interactive relationship with each other. This relationship creates a situation in which each component of the model, is in terms of impact and effectiveness against the other component. This model, while acknowledging the ethical theory of auditing, shows the views and mental image of the interviewees of the research on the quality of independent auditing with emphasis on meeting the needs of stakeholders. The implementation of the research model or the use of its components, in addition to helping stakeholders in the quality of auditing, will increase public confidence in financial information. Manuscript profile -
Open Access Article
54 - Audit Quality, Earnings Quality and Cost of Equity Capital
Mahdi Moradzadehfard Mojtaba Adili Seyed Javad EbrahimianThe major purpose of this paper is investigating and analyzing the influence of audit quality on the relation between accrual quality as a proxy for earnings quality and cost of equity capital. The sample data used for the research consisted of financial reporting by co MoreThe major purpose of this paper is investigating and analyzing the influence of audit quality on the relation between accrual quality as a proxy for earnings quality and cost of equity capital. The sample data used for the research consisted of financial reporting by companies listed of the Tehran Stock Exchange(TSE). We examined the data of 103 companies 1384-1388. Using a pooled cross-sectional least squares regression, this study documents evidence that higher earnings quality leads to a lower cost of equity capital. The results also suggest that in companies with higher audit quality, there is a stronger relationship between earnings quality and cost of equity capital. Manuscript profile -
Open Access Article
55 - اثرکیفیت حسابرسی بر اقلام تعهدی اختیاری و ارائه گزارش حسابرسی مشروط
حمیدرضا وکیلی فرد قدرت اله طالب نیا امید صباغیان طوسی -
Open Access Article
56 - The impact of ownership structure on audit quality
رسول Baradaranhasanzadeh یونس Badavar سمیه EsmailiIn this research, the impacts of the variables of the ownership structure, which consists of ownership concentration and institutional ownership, on the audit quality of ninety listed companies on Tehran Stock Exchange (TSE) during the years 2005 to 2010 are investigate MoreIn this research, the impacts of the variables of the ownership structure, which consists of ownership concentration and institutional ownership, on the audit quality of ninety listed companies on Tehran Stock Exchange (TSE) during the years 2005 to 2010 are investigated. the viewpoint of the goal, this research is applicable and the aspect of the research methodology, it is casual. In this research, for the measurement of the audit quality, three criteria are used, which are size, turnover period, and specialty in the industry of the audit firm. Also, logistic regression is used to test the hypothesis. The result of the research indicates that the ownership concentration and institutional ownership have negative and significant impact on size and positive and significant impact on specialty in the industry of the audit firm, while ownership concentration and institutional ownership have no significant effect on turnover period of the audit firm. Manuscript profile -
Open Access Article
57 - چرخش اجباری مؤسسات حسابرسی و محدودیت در ارائه سایر خدمات حسابرسی: هزینهها و منافع
زهره اباذری فرزانه نصیرزاده -
Open Access Article
58 - The Effect of Auditing Quality on Companies' Value Added with Emphasis on the Mediating Role of Social Responsibility
نویدرضا نمازی حسن اسماعیل پورAudit quality is very important. Audit quality is one of the most important issues in auditing that laws, standards, auditing firms and academic researchers seek to determine its indicators. This affects the market value of companies and is so important that in addition MoreAudit quality is very important. Audit quality is one of the most important issues in auditing that laws, standards, auditing firms and academic researchers seek to determine its indicators. This affects the market value of companies and is so important that in addition to auditors and researchers, it also forces users of audited financial statements to explore reports to gain more confidence. Social responsibility affects the value creation of companies,Therefore, the purpose of this study is to investigate the effect of audit quality on companies' value added (market value added and economic value added) with emphasis on the mediating role of social responsibility in companies listed on the Tehran Stock Exchange. The statistical population of this research is all companies listed on the Tehran Stock Exchange and the statistical sample includes 101 listed companies (1010 years-company) in the period 2009 to 2019.In order to analyze the data, structural equivalence method (SEM), SPSS and Smart PLS softwares has been used. The results showed that in Tehran Stock Exchange, auditing quality has a positive and significant effect on value added(Market value added and economic value added) as well as, social responsibility. In addition, social responsibility has a positive and significant effect on the value added of companies. Another finding of the study is that social responsibility, as a mediating variable, affects the relationship between audit quality and value added of companies listed on the Tehran Stock Exchange andIts mediating role is confirmed.The results indicate thatwith increasing social responsibility, the performance of companies is greatly improved. Auditors will use these findings to play a better role in social responsibility and managers to select better economic performance criteria. Manuscript profile -
Open Access Article
59 - The Effect of Auditor Selection on the quality of Financial Reporting
Mohammad Hosein Fatheh Elahe Bagheri Meysam JafaripourAbstract Choosing an auditor is one of the most important decisions made by the shareholders of a company. Therefore, the current research was conducted with the aim of investigating the effect of auditor selection on the quality of financial reporting of companies adm MoreAbstract Choosing an auditor is one of the most important decisions made by the shareholders of a company. Therefore, the current research was conducted with the aim of investigating the effect of auditor selection on the quality of financial reporting of companies admitted to the Tehran Stock Exchange. For this purpose, the information of 133 companies admitted to the Tehran Stock Exchange was extracted based on the research variables through the Rahvard Nowin software and analyzed with the help of the regression of the generalized least squares method with the panel data approach and in the form of fixed effects. In order to measure the quality of financial reporting, discretionary accruals adjusted based on performance have been used. The results of the research hypothesis test showed that the selection of the auditor has a positive and significant effect on the quality of financial reporting of companies admitted to the Tehran Stock Exchange, and the research hypothesis is confirmed at the 95% confidence level. In other words, the selection of auditors with higher quality and trained staff leads to an increase in audit quality and subsequently to an increase in the quality of financial reporting. Manuscript profile -
Open Access Article
60 - The Moderating Effect of Auditor's Reputation on the Relationship between Audit Fee and the Incidence of Accounting Misstatements
Hassan Yari Rafik baghomianAbstractThe present study was conducted to investigate the moderating effect of auditor' reputation on the relationship between audit fee and the incidence of accounting misstatements. In this regard, we analyzed financial statements of 107 companies listed in Tehran St MoreAbstractThe present study was conducted to investigate the moderating effect of auditor' reputation on the relationship between audit fee and the incidence of accounting misstatements. In this regard, we analyzed financial statements of 107 companies listed in Tehran Stock Exchange (TSE). The present study is an applied research and was conducted by descriptive-correlation method. In this study, Dependent variable is accounting misstatements and equals 1 if the firm subsequently restates its current year financial statements, otherwise zero. The audit fee and the auditor's reputation are the independent and moderating variables of the research, respectively.Hypothesis testing was carried out through logistic regression model.The results indicated thataudit feehas a negative and significant relationship with the incidence of accounting misstatements and charging high (low) audit fee by auditor reduces (increases) the incidence of accounting misstatements and these findings is stronger in relation to audit firms that have a high reputation. In other words, the auditor's high reputation exacerbates the negative relationship between audit fee and the incidence of accounting misstatements. Manuscript profile -
Open Access Article
61 - Auditor Opinion Shopping and Related Party Transactions: Evidence of Tehran Stock Exchange
hasan yari Mahmoud Shahbakhsh Rafik BaghomianAbstract The present study was conducted to investigate the relationship between auditor opinion shopping and related party transactions. In this regard, we analyzed financial statements of 117 companies listed in Tehran Stock Exchange (TSE) for the period of 2015-2019 MoreAbstract The present study was conducted to investigate the relationship between auditor opinion shopping and related party transactions. In this regard, we analyzed financial statements of 117 companies listed in Tehran Stock Exchange (TSE) for the period of 2015-2019. The present study is an applied research and was conducted by descriptive-correlation method. In this present study, the composite index of Amiri and Fakhari (2020) was used to measure auditor opinion shopping. in this study, independent variable is related party transactions that was measured by dividing related party transactions on sales. Hypothesis testing was carried out through logistic regression model and Eviews 10 software. The results indicated that related party transactions have a positive and significant relationship with the auditor opinion shopping. Also, the results indicated that non-operating related party transactions have a positive and significant relationship with auditor opinion shopping. However, there was no significant relationship between operating related party transactions and auditor opinion shopping. Manuscript profile -
Open Access Article
62 - The Effect of Social Identity and Flexibility on Audit Quality with Emphasis on the Stress Role
پرویز حق بین کیهان آزادی محمدرضا پورعلی لاکلایه محمود صمدی لرگانیAbstract The purpose of this paper was to investigate the effect of social identity and flexibility on audit quality with emphasis on the role of role stress moderator. The final sample used for this study includes 390 questionnaires collected from members of the Socie MoreAbstract The purpose of this paper was to investigate the effect of social identity and flexibility on audit quality with emphasis on the role of role stress moderator. The final sample used for this study includes 390 questionnaires collected from members of the Society of Certified Public Accountants. At the descriptive level of data analysis, mean and standard deviation statistics were used. In addition, the data were analyzed using SPSS and Smart PLS software through structural equation modeling. Findings showed that the variables of social identity and auditor flexibility have a positive and significant effect on auditor quality. Also, job stress variable has a negative and significant effect on audit quality. In addition, it was found that stress modulates the relationship between auditors' flexibility and audit quality but does not have a significant effect on the relationship between social identity and audit quality. The results also indicate that all six components of role loading, role inefficiency, role duality, role range, responsibility and physical environment have a positive and significant effect on job stress. Manuscript profile -
Open Access Article
63 - تأثیر تعدیل کنندگی کیفیت و تداوم حسابرسی بر رابطه بین ساختار مالکیت و مدیریت سود
امیر علی بندریان ابراهیم وحیدی الیزئی فرامرز مقصودی -
Open Access Article
64 - بررسی تاثیر پیچیدگی و عدم اطمینان محیطی برصحت پیش بینی سود مدیریت با تاکید بر کیفیت حسابرسی به عنوان متغیر میانجی
زینب محمدیان مهدی حیدری پری چالاکی -
Open Access Article
65 - The Effect of Governmental Monetary Policy on the Relationship between Auditing of Financial Statements and Corporate Reputation
محمدرضا پورفخاران قدرت الله طالب نیا حمیدرضا وکیلی فرد فریدون رهنمای رودپشتیIn the present paper, the role of auditing financial statements in improving the company's business credit in the framework of contract theory has been discussed.The statistical population in this research is all companies accepted in Tehran Stock Exchange. According to MoreIn the present paper, the role of auditing financial statements in improving the company's business credit in the framework of contract theory has been discussed.The statistical population in this research is all companies accepted in Tehran Stock Exchange. According to the criteria and systematic deletion, 172 companies have been selected as the sample in this research. The result of testing the research hypotheses shows that the quality of the independent auditor and the quality of the audit of the financial statements improve the company's Commercial Credit, and this relationship is adjusted and curtailed by the contractionary monetary policy of the state. Further findings indicate that the audited opinion is not affected by the company's corporate credibility. Manuscript profile -
Open Access Article
66 - Retail investor attention and stock price crash risk: A case study of Tehran Stock Exchange
mohammad nadiri seid sajad miri jalal naderiThe stock price crash risk is one of the main concerns of financial market participants. According to financial theories, Retail investor attention is one of the factors affecting the stock price crash risk. This study investigates the effect of retail- investors' atten MoreThe stock price crash risk is one of the main concerns of financial market participants. According to financial theories, Retail investor attention is one of the factors affecting the stock price crash risk. This study investigates the effect of retail- investors' attention based on the GSV index on the stock price crash risk in the Tehran Stock Exchange. Also, considering the moderating role of institutional ownership and the quality of companies 'audits in the relationship between investors' attention and the probability of stock price crashes, the role of these two variables has been investigated in the study. The research period was 2009-2020 and the sample included 164 companies. The study's results using the panel data regression approach indicate that investors' attention in the current period increases the risk of a stock price crash in the subsequent period. Also, there is a negative relationship between institutional shareholders and the stock price crash risk in the next period and there is no relationship between the quality of companies' audits and the stock price crash risk of companies in the next period. Also, institutional ownership and audit quality do not affect the relationship between retail-investor attention and stock crash risk. Manuscript profile -
Open Access Article
67 - The Effect of Accounting Comparability on Financial Reporting Quality with Emphasis on Audit Quality
Zohreh Hajiha hasan chenariAbstractThe aim of this study was to investigate the effect of comparing financial statements on the quality of financial reporting with emphasis on audit quality. It is argued that comparability increases the usefulness of accounting information and makes it possible t MoreAbstractThe aim of this study was to investigate the effect of comparing financial statements on the quality of financial reporting with emphasis on audit quality. It is argued that comparability increases the usefulness of accounting information and makes it possible to identify similarities and differences between economic events for users of financial statements.For this purpose, information on the financial statements of 103 companies has been collected. Multivariate regression with panel data has been used to test the hypotheses.The findings of the research hypothesis test show that the comparability of financial statements enhances the quality of financial reporting, but the moderating role of audit quality is ineffective in this relationship.Managers' ability to evaluate the company's performance and predict future events and to provide information on reliable forward-looking estimates that can be used to report higher quality commitment items increases. Manuscript profile -
Open Access Article
68 - Analysis of IT Level on the Probability of Risk of Filing a Lawsuit against the Auditor with Emphasis on the Role of Audit Quality and Auditor Expertise
علی علی اکبری Seyed Hesam VaghfiAbstract The purpose of this study is to analyze the level of information technology on the risk of litigation against the auditor with emphasis on the role of audit quality and auditor expertise. This research is applied in terms of purpose and in terms of methodology MoreAbstract The purpose of this study is to analyze the level of information technology on the risk of litigation against the auditor with emphasis on the role of audit quality and auditor expertise. This research is applied in terms of purpose and in terms of methodology of correlation is causal (post-event). The statistical population of the study was the companies listed on the Tehran Stock Exchange and using the systematic elimination sampling method, 127 companies were selected as the sample of the research. The method used to collect information is a library and the relevant data for measuring variables were collected from Kedal website and companies' financial statements and to test the research hypotheses, Steta software version 15 was used. The results showed that there is a direct and significant relationship between the level of information technology and the risk of litigation against the auditor and also the variable of audit quality with a positive coefficient of direct and significant moderation on the relationship between the level of information technology and the risk of litigation against the auditor. In the third hypothesis test, it was observed that the auditor's expertise has no significant effect on the relationship between the level of information technology and the risk of litigation against the auditor. Manuscript profile -
Open Access Article
69 - Antecedents and Consequences of Internal Audit Effectiveness and Internal Audit Quality
Hamidreza Ganji seyed rasoul hosayni marzie roozban sara mohamad zadeh niayesh nami fard tehrani AbstractThe Securities and Exchange Organization (SEO) Of Iran has considered the mission of the internal audit to provide independent and impartial assurance and consulting services, in order to add value and improve operations. and, in 2013, all listed firms to More AbstractThe Securities and Exchange Organization (SEO) Of Iran has considered the mission of the internal audit to provide independent and impartial assurance and consulting services, in order to add value and improve operations. and, in 2013, all listed firms to the Tehran Stock Exchange (TSE) and over-the-counter (IFB) has required to form internal audit. The purpose of research is to investigate the impact of effectiveness of internal audit on the quality of internal audit in companies listed in TSE. For this purpose, 12 hypotheses were developed. It is worth mentioning that the "effectiveness of internal audit" variable was classified into three sections including "competence, independence, realism" and "consequences" into three sections including "management support, support and acceptance of the auditor and interdepartmental coordination of internal auditors". It is also worth mentioning that collecting information regarding the "quality of internal audit" variable. due to insufficient disclosure of information, requires to each firms, either the manager or one of the employees of the internal audit or of the committee members was asked to complete a questionnaire consisting of 32 internal audit quality criteria in 2021. The data were analyzed through structural equation modeling using SmartPLS software. Findings show that the records and results of internal audit effectiveness have a positive and significant effect on the quality of internal audit. This study contributes to agency theory by highlighting factors related to internal audit effectiveness and quality audit outcomes to protect the best interests of managers while fulfilling corporate governance requirements. Manuscript profile -
Open Access Article
70 - The Rle of Islamic Culture and Auditor's Experience in Mutual Fairness and the Quality of Audit in the Iranian Environment
حسین رضا رمضانی کاوه آذین فر حمیدرضا غلام نیا روشن رضا فلاحAbstract Financial crises and the resulting scandals raise the quality of auditing as a challenging and important issue. Examining the factors on audit quality is expected to take an important step in reducing financial crises. Social norms and cultural infrastructure MoreAbstract Financial crises and the resulting scandals raise the quality of auditing as a challenging and important issue. Examining the factors on audit quality is expected to take an important step in reducing financial crises. Social norms and cultural infrastructure are among the auxiliary factors that have been tested empirically (directly and moderately) in the present study. The research method is descriptive-correlation of structural equations. The statistical population of the study consisted of all auditors working in firms of auditors in Iran. According to the unlimited statistical population, with the help of Cochran’s formula, a sample of 384 was obtained and finally, with available sampling, 380 questionnaires were collected. Research tools include innovative questionnaires for activating social norms, audit quality and auditor culture. With the method of standard equations, the fit indices of the research model are in the desired position. The role of culture in the relationship between (activation of social norms and audit quality) is examined. Promoting a commitment to mutual justice strengthens commitment to enforcement. Adherence to performance plays a role in highlighting the implementation of professional conduct and ultimately improves the quality of auditing. It is suggested that culture and social arts be considered as the main axis in predicting audit quality. These findings can be useful for investors, auditing firms and stock market policymakers. Manuscript profile -
Open Access Article
71 - Effect of Audit Quality on the Relationship Between Audit committee characteristics and financial reporting quality.
Seyed Hossein Nasle Mosavi Ebrahim Enayatpour Shiadeh Arash AzinfarFinancial Reporting Quality is one of the most important effective factors in decision making of investors. Therfor, The main objective of this study was to Relationship Between characteristics of the Audit committee and financial reporting quality proxied by accrual qu MoreFinancial Reporting Quality is one of the most important effective factors in decision making of investors. Therfor, The main objective of this study was to Relationship Between characteristics of the Audit committee and financial reporting quality proxied by accrual quality. To Further clarify the mentioned links, this study empiricaly assesses the moderating effect of audit quality. This study is based on a sample consisting of 120 in the companies listed in Tehran Stock Exchange. The sample of the research consists of 120 companies listed on Tehran stoch exchange during the period from 2014 – 2019. This study has applied multiple regression to test hypotheses and EVIEWS 10 software is used for analysis of data. The findings showed that Findings showed that there is a positive and significant relationship between the characteristics of the audit committee and the quality of financial reporting. Also, audit quality has a positive and significant effect on the relationship between the characteristics of the audit committee and the quality of financial reporting. Manuscript profile -
Open Access Article
72 - The Relationship between Audit Quality and Stock Price Delay with Moderating Role of Information Asymmetry
Zabiholah Khani Hossein RajabdorriThe purp ose of this study wa s to investing ate the re lationship bet ween audit q uality and stoc k pric e de lay with modern ating to le of info rmation asymmetry in T S E. This rese arch was studies d in tw o hypotheses. The findings of the study showed that there I MoreThe purp ose of this study wa s to investing ate the re lationship bet ween audit q uality and stoc k pric e de lay with modern ating to le of info rmation asymmetry in T S E. This rese arch was studies d in tw o hypotheses. The findings of the study showed that there I s a negative and sign ficant relations hip betwe en audit quali ties and stock price delay using the least-squares method. Also, the relation ship between audit quality and stock price delay with the mode rate role of the in formation sym metry variable is negatively corrected and reduced. Findings of the res ear ch indicate that due to the important nce of st ock price delay in mar k et effic iency, it is nec essary to p ay attention on to the is is ue a nd its effective va riables. Manuscript profile -
Open Access Article
73 - Presenting the developed model of benish model with emphasis on audit quality fea-tures using neural network, vector machine and random forest
Kiumars Pourgadimi Jamal Bahri Sales Saeed Jabbarzadeh Kangarluei Akbar Zavar RezaeePurpose: As the business process becomes more complex, the risk of financial statements being distorted increases with each passing day. In this regard, researchers have been looking for models to detect fraud in financial statements. The purpose of this research is to MorePurpose: As the business process becomes more complex, the risk of financial statements being distorted increases with each passing day. In this regard, researchers have been looking for models to detect fraud in financial statements. The purpose of this research is to present an expanded model based on the quality characteristics of the auditor.Methodology: Benish (1997) used a combination of financial ratios and accruals to predict profit manipulation methods. Since auditors are presented as external oversight in the corporate governance structure of the company's performance, in this study the model is developed based on the qualitative char-acteristics of the auditor, which include the auditor's size, auditor tenure, reporting delay, Auditor Class and Auditor Change. The fitting of the vector machine, random forest and neural network has been used to fit the ex-tended model.Findings: The results show that the coefficients obtained from the random forest model are 98.4% and more than the two neural network and vector model 93%. Also, the extended model is more accurate than the base model. Audit characteristics are influential in predicting fraud in financial statements and should be considered by capital market participants.Originality / Value: Research findings can be effective in improving the prediction of fraud in financial statements and also draw users' attention to the combination of financial statement information and the characteristics of the auditor's report in fraud prediction. Manuscript profile -
Open Access Article
74 - A review of foreign researches in the field of auditor independence and audit quality
mehdi khorramabadiPurpose: This research comprehensively reviews academic research related to auditor independence and audit quality in order to provide a framework for evaluating the impact of auditor independence on audit quality.Methodology: This research is based on the review of art MorePurpose: This research comprehensively reviews academic research related to auditor independence and audit quality in order to provide a framework for evaluating the impact of auditor independence on audit quality.Methodology: This research is based on the review of articles published in the last years in nine prominent and international journals related to auditing and accounting, including journals:Auditing: A Journal of Practice and Theory- Accounting, Organizations and Society- Contemporary Accounting Research- Journal of Accounting, Auditing and Finance- Journal of Accounting and Economics- Journal of Accounting and Public Policy- Journal of Accounting Research- Review of Accounting Studies- The Accounting Review, in order to examine the main issues that threaten the auditor's independence. Therefore, the present study is considered among the review studies.Finding: The findings of the research show that the four main issues that threaten the auditor's independence are: a- the importance (influence) of the employer b- non-audit services c- the auditor's tenure and d- the employer's affiliation with auditing institutions. For each of these threats, the findings related to the motivations, perceptions, and behaviors of the auditor and the owner, as well as the effects of each threat on the real and tangible quality of audits and financial reports, have been discussed in detail.Originality/Value: In addition to the development of literature and theoretical foundations related to auditor independence and audit quality, the findings of this research provide a framework for evaluating the impact of auditor independence on audit quality. The indicators presented in the present study can provide opportunities for further research on auditor independence and audit quality. Manuscript profile
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