List of Articles گزارش هشدار دهی

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  1 - Organizational factors and Human Resources characteristics’ impact on warning reporting in auditing profession: A study in auditing institutions in Iran on
  Soheila Soheila Mohammadion Mohsen Hamidian MohamadReza Yeganegi
  10.30495/fed.2024.709347
  Abstract The main focus of this research is to investigate and explain the role of organizational factors and human resources characteristics in the warning report of auditors of auditing institutions in Iran. The statistical population of the research includes auditor More

  Abstract The main focus of this research is to investigate and explain the role of organizational factors and human resources characteristics in the warning report of auditors of auditing institutions in Iran. The statistical population of the research includes auditors working in audit institutions, members of the public accountants' society and audit organization. Data related to the characteristics of human resources and the variables of organizational factors have been collected using standard questionnaires. Due to the complex nature of standard questionnaires used, a multi-level structural equation model is used to analyze the collected data. The first and second levels of the model are used to confirm the validity and reliability of the research variables. The third level of the model, which explains the relationship between research variables, has been used to test the research hypotheses. The results of the research showed that the free-spirited leadership style is an important organizational factor promoting the warning report in the audit profession in Iran's official audit institutions. Also, managing age in human resource leads to the improvement of transparency of reporting and, in turn, prompts timely warning reporting among auditors in accordance with principles, procedures and legal criteria as a voluntary act. Manuscript profile
• Open Access Article
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  2 - Presenting a Warning Report Model in the Auditing Profession Based on Organizational Factors of Auditing Institutions in Iran
  Soheila Mohammadion Mohsen Hamidian Mohamad Reza Yeganegi
  10.30495/faar.2022.697094
  AbstractThe main purpose of this study is to present a model of warning report in the auditing profession based on organizational factors of auditing institutions in Iran. According to its nature, the present study is an applied research and in terms of method is a desc More

  AbstractThe main purpose of this study is to present a model of warning report in the auditing profession based on organizational factors of auditing institutions in Iran. According to its nature, the present study is an applied research and in terms of method is a descriptive-survey research. The statistical population of the study includes auditors working in auditing institutions, who are the members of the Association of Certified Public Accountants. The theoretical framework and research background are based on the inductive approach and data collection. Since this research was conducted in a real environment, ie auditing institutions that are members of the Iranian Association of Certified Public Accountants and the auditing organization. It is also considered as a field research. For implementing the main phases of the research and data collection, field methods and questionnaire have been used. After collecting data using field methods and questionnaire, in the second step, for validating and analyzing the relationships between the variables of the initial model of the study, two methods of data analysis, namely descriptive and inferential statistics and appropriate statistical software were used. The results revealed, organizational factors of auditing institutions in Iran have an effect on  the warning report in the audit profession and in turn, cause timely warning reporting among auditors in accordance with legal principles, procedures and criteria as a voluntary action. Manuscript profile