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Open Access Article
1 - Effect of Audit Fee on Audit Opinion
بهمن بنی مهد مهدی مرادزاده فرد مهدی زینالیLarge audit fee can create economical dependence between auditor and clients.Because auditors may represent a clean report to maintain clients and earn more auditfees. This may cause a doubt on auditor's independence. In this paper, we havedetermined the impact of audit MoreLarge audit fee can create economical dependence between auditor and clients.Because auditors may represent a clean report to maintain clients and earn more auditfees. This may cause a doubt on auditor's independence. In this paper, we havedetermined the impact of audit fee on unqualified audit report over a 9- periodfrom 2002 to 2010 in 144 firms listed in Tehran Stock Exchange. Research methodis correlation and hypotheses test are done by logistic regression. Findings of ourresearch show that, audit fee has a positive relation with unqualified audit report.The results of this study also show firm size, loss report and firm age affect onunqualified audit report. Another variables such as auditor change, auditor type andauditor tenure don't affect on unqualified audit report. Manuscript profile -
Open Access Article
2 - An Investigation of effective factors on ranking of firm disclosure quality and timeliness Tehran stock exchange
دکتر بهمن بنی مهد محسن محسنی شریفIn this paper, we have examined the determinants of ranking firms in TehranStock Exchange on the bases of timeliness and disclosure quality. Study sample are311 firms. We have found there is no relation between return on asset , auditor type,financial leverage and firm MoreIn this paper, we have examined the determinants of ranking firms in TehranStock Exchange on the bases of timeliness and disclosure quality. Study sample are311 firms. We have found there is no relation between return on asset , auditor type,financial leverage and firm type with financial statements timeliness . But, there is apositive relation between firm size and industry with financial statements timelinessin study sample. We have also found a negative association between auditor reporttype and governmental ownership with the timeliness of financial statements.The results of this study show that in emerging markets such as Tehran capitalmarket, financial statements timeliness is more depend on audit report type. That is,when the audit report is unqualified , financial statements timeliness would decrease. Manuscript profile -
Open Access Article
3 - An Evaluation of Implementing Revised ISA 700 in Reducing Audit Expectations Gap
هاشم نیکومرام فریدون رهنمای رودپشتی علی اکبر نونهال نهرThis research experimentally examines impact of implementing revised auditing standardrequirements No. 700 in reducing the audit expectations gap and enhancing the role andimportance of auditing. In recent years, several researches indicate the existence andcontinuity o MoreThis research experimentally examines impact of implementing revised auditing standardrequirements No. 700 in reducing the audit expectations gap and enhancing the role andimportance of auditing. In recent years, several researches indicate the existence andcontinuity of the audit expectations gap (Gold et al, 2012). Although the auditing professionhas always had numerous efforts to reduce this gap, but it seems they were not veryuseful. The main vehicle of communication between auditors and users of accounting reportsis audit report, and therefore the efforts of the auditing profession have been through itsmodification. Last attempt of profession therefore, was to release the revised version of thestandard 700 in relation to how the audit report has been developed which appears toemphasize on the increasing of vividness degree (wording and presentations) in audit reports.Unfortunately, such activities haven not always supported by research evidences and thereforehas not been very effective. Gold et al (2012) presented evidence of absence impact ofauditing standard 700 requirements in Europe (Germany). The results of this studysuggests, firstly: that there is high audit expectations gap in Iran, and secondly: that therequirements of auditing standard 700 have little impact to reduce this gap. The audit reportbased on reporting requirements or revised ISA700 leads to increased attention drawingperformance indeed. Manuscript profile -
Open Access Article
4 - The Detection of Financial Statements Fraud According To Audit Report of Financial Statments
Mehdi Rezaie Mahdi Nazemi Ardakani Alireza Naser SadrabadiThis paper aims the detection of financial statements fraud according to audit report of financial statments. The initial research data were collected from a statistical sample consisting of 164 companies, listed in the Tehran Stock Exchange from 2014 to 2017 and select MoreThis paper aims the detection of financial statements fraud according to audit report of financial statments. The initial research data were collected from a statistical sample consisting of 164 companies, listed in the Tehran Stock Exchange from 2014 to 2017 and selected through the systematic sampling method. The statistical sample was divided into two separate groups, i.e. fraudulent (1) and non-fraudulent (0) companies. The independent fraud-related variables included 41 financial and nonfinancial variables, selected through theoretical foundations and the research background. The data of variables, collected through the desk method, were finally analyzed through the top five techniques of machine learning, including; the Bayesian networks, the decision tree, artificial neural networks, support vector machine, and combined method. According to the results, all of these techniques were highly capable of fraud detection in financial statements. Moreover, the proposed combined technique outperformed the other techniques in evaluation accuracy and power with an estimation rate of 96.2%. Manuscript profile -
Open Access Article
5 - Designing a Model for Measuring the Impact of Intellectual Capital, Profit Quality, Audit Report and Capital Structure on Bankruptcy Risk of Tehran Stock Exchange Companies
Narjes Mogharebi Ali Asghar Anvary Rostamy Roya Darabi hamidreza vakilifardThe purpose of this study is to design a model to investigate the impact of variables of intellectual capital, profit quality, nature of audit report and capital structure on the risk of bankruptcy of Tehran Stock Exchange companies. The present study is an applied, ana MoreThe purpose of this study is to design a model to investigate the impact of variables of intellectual capital, profit quality, nature of audit report and capital structure on the risk of bankruptcy of Tehran Stock Exchange companies. The present study is an applied, analytical-mathematical research. Its spatial territory is Tehran Stock Exchange and its temporal territory is from 1391 to 1397. In this study, regression test method has been used to predict bankruptcy. Findings show that intellectual capital of 0.212 of changes in bankruptcy risk forecasting, profit quality of about 0.207 of changes of bankruptcy risk forecasting, nature of audit report 0.194 of changes of bankruptcy risk forecasting, and structure Capital 0.362 predicts changes in corporate bankruptcy risk. Manuscript profile -
Open Access Article
6 - Abnormal Delay in Giving the Audit Report and the Risk of Subsequent Drop in Stock Price
Midya Azizi Ali Akbar Vakili Ali Nazari AbarkouhThe purpose of the present study is to review the relationship between abnormal delay in giving the audit reports and the risk of subsequent drop in stock price. The research is descriptive and it has been conducted by the correlation method. In terms of purpose, it is MoreThe purpose of the present study is to review the relationship between abnormal delay in giving the audit reports and the risk of subsequent drop in stock price. The research is descriptive and it has been conducted by the correlation method. In terms of purpose, it is applied research and from the aspect of data collection, it is Ex-Post Facto which uses the available data base of Tehran Stock Exchange. The research statistical population includes all accepted corporations in Tehran Stock Exchange and for choosing a sample, 137 corporations were selected by systematic removal method during the years from 2012 to 2019. Then, the data was collected and analyzed by multivariate regression. For measuring the variable risk of drop in stock price, three indices of negative skewness of stock output, low to high fluctuation, and maximum sigma were used. Besides, two indices of the highest delay decile in giving the audit report (here more than 110 days) and the rest of the regression model of effective causes on the distance between the ending date of the financial period and the audit report date of abnormal delay were used. The research results reveal that there is a significant correlation between abnormal delay in giving audit reports and the risk of subsequent drop in stock price. Manuscript profile -
Open Access Article
7 - A Study of the Intervention Role of Big Data Adoption in the Correlation between Board Governance and Audit Report Lag
Anahita ZandiPurpose: The purpose of the present research is to study the intervention role of big data adoption in the correlation between board governance and audit report lag. Method: 152 corporations accepted in Tehran Stock Exchange during 2016 and 2021 were chosen as the rese MorePurpose: The purpose of the present research is to study the intervention role of big data adoption in the correlation between board governance and audit report lag. Method: 152 corporations accepted in Tehran Stock Exchange during 2016 and 2021 were chosen as the research sample. Ordinary least squares and structural equation modeling were used for studying the relation between board governance, big data adoption, and audit report lag. Results: The results showed that big data can be used as a predictor of audit report lag in corporations accepted in Tehran Stock Exchange. Besides, when big data is used as an intervention, board governance has a significant impact on audit report lag. Conclusion: This research makes investors and beneficiaries aware of the significance of big data adoption and corporation governance procedures to decrease audit report lag. It can also assist legislators for audit report requirements and imposing regulations to guarantee on time release of audit reports. Furthermore, the current research provides some special evidence about the effect of big data adoption on the intervention between board governance and audit report lag. Manuscript profile -
Open Access Article
8 - Investigating Ethical Factors Affecting Internal Audit Reporting Decisions
zahra honarmandi seyedeh zahra mousavi Samira ZareiEthical conduct is considered as one of the conditions for the survival of the internal audit profession. Decisions that are ethically ambiguous can lead to financial reporting errors. This study is the ethical factors of internal audit executive reporting that describe MoreEthical conduct is considered as one of the conditions for the survival of the internal audit profession. Decisions that are ethically ambiguous can lead to financial reporting errors. This study is the ethical factors of internal audit executive reporting that describes the internal auditor's relationship with the organization. For this purpose, the ethical method thinking model is used in which the three ethical factors of perceptions, information, and judgment based on decision-making in internal audit reporting are examined. The research tool was a questionnaire that was distributed and collected among the statistical population in 1399 after localization. The statistical population of the auditors' research was 417 members of the Iranian Association of Internal Auditors, and 200 people were selected as a statistical sample using Cochran's formula. Finally, the responses were analyzed through structural equations. The results show a two-way relationship between the internal auditor's perception of management activities and the use of information technology by the internal auditor, as well as a one-way relationship between the internal auditor's perception of management activities and judgment. Decision-making has technology with judgment and judgment with decision-making, and the relationship between judgment and decision-making is stronger than other relationships. Manuscript profile -
Open Access Article
9 - The effect of financial report quality, managerial ownership and research and development investment on audit report delay
Seyed hossein Ahmadi LangariThe purpose of this research is to determine the factors of interest to the users of financial information through the timely presentation of the auditor's report, which has a significant contribution in influencing the success of the financial performance and developme MoreThe purpose of this research is to determine the factors of interest to the users of financial information through the timely presentation of the auditor's report, which has a significant contribution in influencing the success of the financial performance and development of companies by attracting investors. With this aim, the impact of financial report quality, managerial ownership and research and development investment on audit report delay was investigated. In this regard, a sample of 154 companies listed in the Tehran Stock Exchange was examined during the period of 2017 to 2021. Multivariate regression was used to test the hypothesis and Eviews software was used for statistical analysis. The results showed that the quality of the financial report and managerial ownership have a direct positive and significant relationship with the delay of the audit report, and research and development investment has no significant effect on the delay of the audit report. Manuscript profile -
Open Access Article
10 - Type of ownership and audit report lag
Hassan Chenari rostam ranjbar naviThe delay in the issuance of the auditor's report constitutes a failure to provide timely information and reducing the quality of the reported data. This study investigated the relationship between some corporate governance mechanisms (concentrated ownership and blockin MoreThe delay in the issuance of the auditor's report constitutes a failure to provide timely information and reducing the quality of the reported data. This study investigated the relationship between some corporate governance mechanisms (concentrated ownership and blocking shares) and delays in audit reports on companies listed in the Tehran Stock Exchange. Information needed for the study of the financial statements of 95 companies in the period 2012-2016 was collected. For the analysis of multivariate regression with panel data is used. The results of the test the first hypothesis suggests that the concentrated ownership and there is not a delay in the audit report. But the results of the second hypothesis showed that blocking the ownership of shares and the delay in the audit report and there is a significant inverse relationship.But the results of the second hypothesis showed that blocking the ownership of shares and the delay in the audit report and there is a significant inverse relationship. Manuscript profile -
Open Access Article
11 - 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
12 - the Relationship Between Type of Auditor and Type of Audit Report with Earnings Management Index
Hazhar Rahmani Ghodratolla TalebniaQuality of Auditors work and the they comment can improve the quality of financial reporting and earnings management is reduced ,in this study the relationship between the type of audit institutions(big and small auditing firms) and type of audit report(acceptable and n MoreQuality of Auditors work and the they comment can improve the quality of financial reporting and earnings management is reduced ,in this study the relationship between the type of audit institutions(big and small auditing firms) and type of audit report(acceptable and non acceptable audit) with earnings management index were investigated. For testing each one of hypotheses, two models have been defined based on dependent variable. Hypothesis test is done by multiple Regression analysis and Pearson correlation test is done by using information 53 companies listed in Tehran Stock Exchange In six different industry for the period 1382 to 1388 and through "combined data". Findings indicate that, there is no significant relationship in type of auditor in no industry with earnings management index and there is significant and negative relationship in type of auditor report in the automobile industry, basic metals and materials and pharmaceutical products with earnings management index Manuscript profile -
Open Access Article
13 - تغییر حسابرس و نوع گزارش حسابرسی
حمید رضا وکیلی فرد سامان محمدی -
Open Access Article
14 - The Relation between Corporate Social Responsibility (CSR), Accounting Information Quality and Auditor’s Report
شهناز مشایخ منا پارسایی اکرم کرانیAbstractSocietyhas gradually realized that corporations’ activities have some implications for it. By disclosing information beyond financial information, companies can perform a part of their accountability to the community and provide a better decision-making en MoreAbstractSocietyhas gradually realized that corporations’ activities have some implications for it. By disclosing information beyond financial information, companies can perform a part of their accountability to the community and provide a better decision-making environment for stakeholders. The purpose of our study is to analyze the relation between corporate social responsibility (CSR), accounting information quality and audit report in companies listed on Tehran Stock Exchange (TSE). For these purpose, 130 companies have been selected from 2011 to 2016. In order to measure CSR as the independent variable, we have used American Institution criteria known as KLD annually utilized to rate the organizations according to the social and environmental criteria. In addition, to measure accounting quality and audit report, we have used absolute accrual estimation error and unqualified/qualified report criteria. Our results show that corporate social responsibility increases the quality of accounting information and leads to better auditors’ reports. Manuscript profile -
Open Access Article
15 - Recognition of Paragraph Contents Resulting Audit Reports Disagreement and Effect on Improving the Quality of Financial Report(Through Management Point of View)
Ghodratollah Talebnia Ali AhmadzadehThis research through questionnaires and using nonparametric test, and x2 test to study the sociology sample of statistics. the result of this research shows that the attention of businesses unit management to respect the standards of financial accounting applying the n MoreThis research through questionnaires and using nonparametric test, and x2 test to study the sociology sample of statistics. the result of this research shows that the attention of businesses unit management to respect the standards of financial accounting applying the necessary internal controls strongly and also providing the appropriate financial reports a comprehensive accounting system(in accordance with accepted accounting principles) lead to improve the quality of financial report. Manuscript profile -
Open Access Article
16 - ارزیابی سودمندی بندهای گزارش حسابرس مستقل و بازرس قانونی در شفافیت صورت های مالی بانک های تجاری
حسن مدرکیان حسین کرباسی یزدی عباس خوش مهر -
Open Access Article
17 - Corporate Governance Effect on Audit Report Lag in Iran Insurance Industry
امیر یلفانی ایرج نوروش قدرت اله طالب نیا عزت اله اصغری زادهAbstractCorporate governance is one of the effective factors on the companies’ performance in various industries. One of the factors affected by this parameter is the quality of proposing financial statements or audit report lag. This paper attempts to examine the MoreAbstractCorporate governance is one of the effective factors on the companies’ performance in various industries. One of the factors affected by this parameter is the quality of proposing financial statements or audit report lag. This paper attempts to examine the corporate governance relationship with the audit report lag in the insurance industry. The statistical population of the study was insurance companies active in Iran Insurance Industry and the statistical sample is insurance companies listed on the Tehran Stock Exchange. For this purpose, the listed insurance companies in the Tehran securities exchange were examined. From the time difference between The end of the financial. year and the date of the annual audit report have been used as a measure Of Audit Report Lag.In order to test the research hypotheses of multivariate regression statistical technique Based on composite data used.The results obtained from model showed that in insurance companies, management influence and the board independence, had significant and positive relationship with audit report lag. The results also indicated that institutional ownership had a negative. Overall, the results show that corporate governance factors had a significant relationship with the audit report lag. Manuscript profile -
Open Access Article
18 - ویژگیهای کمیته حسابرسی و تأخیر در گزارش حسابرسی
محمود لاری دشت بیاض مصطفی قناد حسین فکور -
Open Access Article
19 - The Effect of Managers 'Behavioral Bias on Auditors' Strategies in the Face of Audit Risk
نازنین بشیری منش احسان مداح فهیمه آگاهیAbstract In the face of audit risk and reducing litigation, auditors use a variety of strategies, such as increasing the level of auditing tests, increasing clauses, and changing clients. Given that managers are responsible for preparing the company's financial stateme MoreAbstract In the face of audit risk and reducing litigation, auditors use a variety of strategies, such as increasing the level of auditing tests, increasing clauses, and changing clients. Given that managers are responsible for preparing the company's financial statements, the behavioral characteristics of managers affect decision-making and information presentation approaches. Therefore, the purpose of this study is to investigate the effect of managers 'bias on auditors' strategies in the face of audit risk. In this regard, a sample including 129 observations (year-company), the effect of managers' behavioral bias on remuneration, delay in submitting a report, commenting on the distortion clause and changing the auditor were investigated. Findings showed that managers 'focus on short-term goals, reputation and high percentage of managers' ownership leads to more effort and accuracy in the audit process and increase audit fees. The results also showed that managers' uncertainty and fortification have a negative and significant relationship with the delay of the audit report. This means that more confident managers are trying to pay less for auditing so that they can invest more in assets by reducing costs. According to the research findings, short-sightedness and narcissism of managers have a positive and significant relationship with condition clauses of audit importance. Managers who seek to gain benefits and career advancement or self-esteem and reputation gain by manipulating information increase the likelihood of receiving important condition clauses from the independent auditor. The findings also showed that the behavioral characteristics of managers have no effect on the change of auditor. Manuscript profile -
Open Access Article
20 - Investigating the Effect of Accounting Personnel Quality on Audit Fees and Content of Audit Report
Fariba Maleki Masoumeh AlaviAbstractConsidering that today accounting information systems have played a very important role in the workflow of organizations and in the economic environment of countries, have an important role to play, so the validation of this information can increase its reliabil MoreAbstractConsidering that today accounting information systems have played a very important role in the workflow of organizations and in the economic environment of countries, have an important role to play, so the validation of this information can increase its reliability. Employees play a very important role in the activities of the company and can lead to the improvement of accounting processes with their positive role in information reliability. Therefore, in this study, The effect of Accounting Personnel Quality on audit fees and content of audit report in accepted companies Tehran Stock Exchange has been paid. In this study, 118 companies in the period 2013-2019 have been studied. To test the hypotheses, panel and logistic regression model was used. The research findings show that the quality of accounting staff has a significant negative effect on audit fees and the number of clauses after commenting and a significant positive effect on the type of comment (towards acceptable comment). Finally, the quality of accounting staff does not have a significant effect on the number of condition clauses. Manuscript profile -
Open Access Article
21 - Explaining the mediating role of the factors affecting the delay in the auditor's report on the relationship between income-cost matching and additional stock price fluctuations
Hamid Khedmatgozar Mojtaba Maleki Chubari Sina KheradyarAccounting information is provided to users in the form of financial reports. Independent auditors provide the basis and necessary conditions for the quality of accounting information and financial reporting on time. Therefore, the delay in providing audit reports can a MoreAccounting information is provided to users in the form of financial reports. Independent auditors provide the basis and necessary conditions for the quality of accounting information and financial reporting on time. Therefore, the delay in providing audit reports can affect the company's performance and even the company's stock price. In this research, the theory related to the matching principle in relation to stock price fluctuations was investigated. The main approach of the mentioned theory is that weak matching acts as a disturbance in the economic relationship between income and cost, and as a result, it increases the volatility in stock prices. The results of this research showed a strong compatibility with the existing theory. This research aims to explain the mediating role of the factors affecting the delay in the auditor's report on the relationship between income-cost matching and additional stock price fluctuations using the combined DEMATEL and ANP methods in the period from 1393 to 1399 in 150 companies admitted to the stock exchange. Bahadar Tehran has been done. In order to identify and rank the factors affecting the delay of the auditor's report, the Delphi-fuzzy method was used, and to determine the intensity of etherability and effectiveness, and finally, the fuzzy Dimetal method and the ANP network analysis method were used. The results of the research showed that the delay in the auditor's report plays a mediating role in the relationship between compliance with the principle of compliance and additional fluctuations in price. Manuscript profile
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