List of Articles Auditors&#039

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  1 - Examining the relationship between social conservatism and auditors' Whistle-blowing with emphasis on the moderating role of moral intensity
  kaveh parandin yasser shirzadi Somayeh Hosseini Aghdaei tayebeh jamshidi
  Whistle-blowing is an action to discover, control and finally disclose wrongdoings, especially financial violations in organizations. On the other hand, social conservatism means people's desire to maintain traditional values as they are, so it is expected that peo More

  Whistle-blowing is an action to discover, control and finally disclose wrongdoings, especially financial violations in organizations. On the other hand, social conservatism means people's desire to maintain traditional values as they are, so it is expected that people working in the auditing profession who have high social conservatism will have more conservative professional behaviorsthe purpose of this research is to investigate the effect of social conservatism on the Whistle-blowing of auditors with the moderating role of moral intensity. This research is a type of survey research.The statistical sample of the research consists of 316 auditors working in private audit institutions and audit organizations in 2021. In order to test the hypotheses, multiple regression has been used. The findings of the research show that there is a significant and positive relationship between social conservatism and auditors' internal and external Whistle-blowing. Also, the hypothesis test shows that the moderating variable of moral intensity has a significant effect on the relationship between social conservatism and auditors' Whistle-blowing. Manuscript profile
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  2 - To study the effect of audit market concentration on auditors' job stress and audit quality of Tehran Stock Exchange (TSE) Listed Companies
  Farhan Bengoriz narges Khosravipoor Nurooz Noroolahzadeh
  10.22034/amfa.2019.584584.1175
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• Open Access Article
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  3 - Providing a model to measure the credibility of auditors
  Asal Bakhshian Forough Heyrani Akram Taftiyan
  10.30495/faar.2024.1974591.3606
  Knowing 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 More

  Knowing 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