Professional Auditing Research
Year:2021 | Volume:1 | Issue:4|Papers Count:6

The present study examines the ability of internal auditors in motivating the audience, conveying the message and oral presentation on the acceptance of their recommendations by the internal auditor, members of the audit committee and members of the board. The present research in terms of purpose is in the category of applied research, In terms of method and nature, it is of descriptive-survey type. The statistical population includes internal auditors, internal audit managers and audit committee members. The research has happened in the first quarter of year 1400. The statistical population of the study is indeterminate and the statistical sample was determined randomly using the Cochran formula of 384 people. For testing our hypotheses we used Structural equation modeling The results of hypothesis testing showed that motivation and message transmission skills have a positive and significant effect on the acceptance of internal auditors› suggestions. The results of the study indicate that the application of persuasive skills by internal auditors can increase the likelihood of accepting their suggestions. The results also indicated that gender, experience and organizational status were associated with acceptance of auditors› recommendations.

The formation of Association of Certified Public Accountants and privatization in the audit market led to the failure of the monopoly of the auditing organization and increased competition in the audit market. Therefore, the concept of marketing and competitiveness became the subject of interest in auditing profession. This article aims to examine the auditors` attitude toward marketing activities among auditors in private sector. A descriptive survey was performed. Questionnaires were distributed among 289 Certified Public Accountants to collect information. The results showed that Iranian auditors` attitude is positive regarding marketing activities. A significant difference is found between auditors` attitude toward marketing activities in terms of professional experience and age, but there is no difference between auditors› attitudes toward marketing activities in terms of job position and gender.

Women auditors have an important role in identifying and preventing opportunistic behaviors of managers, strengthening the transparency of the information environment and the quality of financial reporting due to being risk-averse and having high ethical principles, as well as the high risk of litigation with more effort and diligence in conducting audits. They prevent the accumulation of negative information and news, which can ultimately control the risk of future stock price falls. Therefore, the purpose of this study is to investigate the effect of the gender of the partner of the auditing firm on the risk of future fall of the company› s stock price. To test the research hypothesis, the financial information of the companies listed on the Tehran Stock Exchange between 2014 and 2019 and for the final sample consisting of 155 companies was selected. After measuring the research variables, multivariate linear regression analysis and control of fixed effects at the industry and year level were used to test the research hypotheses. The research findings indicate that the gender of the auditing firm› s partner has a negative effect on the risk of future fall of the company› s stock price. Based on the findings, shareholders and other voters in the annual general corporation of companies to reduce the risk of falling stock prices in the future, choose auditing firms that have a female partner. This research, in addition to expanding the limited theoretical foundations in the field of gender of the auditing firm partner by monitoring risk reduction, provides sustainable growth for the company.

The pressure of international sanctions and poor crisis management has gripped Iran› s economy in recent years. In these circumstances, employers expect auditors to share in the economic pain and receive a discount on auditing fees. The purpose of this study is to investigate the effect of auditing fee reduction on the possibility of fraud of business managers and disclosure of significant distortions by auditors and also to investigate the moderating effect of contracting with quality audit firms on these relationships. The data used includes 130 companies listed on the Tehran Stock Exchange during the years 2016 to 2021. Logistic regression model based on panel data was used to analyze the data and test the hypotheses. The results of testing the research hypotheses show that the reduction of auditing fees has a negative (and positive) effect on the disclosure of material misstatements by auditors (and the likelihood of fraud by business managers). Significance by auditors and the likelihood of fraud by the directors and also confirmation of the adjustment effect of this variable on the relationship between the audit fee reduction on the disclosure of material misstatements by the auditors and the likelihood of fraud by the directors. Additional tests show that the requirement of the certified public accountant to adjust the audit fee by at least 70% in 2021 over the previous year highlights the results.

The aim of creation of the paradigm in modern auditing is to provide a framework for solving scientific problems. Therefore, the aim of this study is to introduce the concept of paradigm and its description in the field of modern auditing. Paradigm, as a way of seeing the world, is a common scientific field among certain group of scientists which results in knowledge creation, increase abilities to obtain financial facilities and resources for scientific activities, and scientists cultural behaviourism in each discipline. It is the paradigm that determines what questions are asked and how to answer these questions. Tapping into a specialised profession that requires decision-making needs distinctive features and the most important of which is the ability to make professional judgments. Auditors› duty as specialised practitioners are to express an opinion on the financial statements, which requires them to have and express an objective judgment. Moving towards a more digital economy is under way, thus the attitude towards Auditing paradigms and obtaining work and clients are also changing. The concept of digital economy and auditing in the current age is changing significantly. Modern way of working is replacing the old traditional methods. As such, auditors relationship with their clients are evolving, and on the other hand, the auditor› s professional independence evolving along side of the changes and it is currently creating a new form.

The growing pace of change, technology, knowledge, insight, etc. have created various laws and regulations that inevitably affect human action and reaction. The collapse of large corporations, the enactment of new laws, the emergence of slogans of transparency, sustainability, accountability, etc. have all had a profound effect on the scope of the etiquette and professional behavior of accountants. The aim of the present study is to investigate The achievement of International Financial Reporting Standards (IFRS) achieve the ethical goals in the ethics and professional conduct of certified public accountants in Iran, from the perspective of ethical schools (structuralist and poststructuralist). To do so, a number of accounting experts, professors and members of the Iranian Society of Certified Public Accountants (N=23) participated in the research. A Likert-scale questionnaire was applied for the collection of data. Then, SPSS software was employed for summarizing and analyzing the collected data and Matlab software was used to analyze the fuzzy logic. Findings of the present action research reveal that the compilers of e international financial reporting standards have a clear tendency to exert the structuralism schools perspectives; moreover, the goals of structuralism ethical perspective are more prominent in the context of ethics and professional conduct of developing international financial reporting standards. Finally, the results of the study indicate that The influence of the thoughts and way of thinking of the compilers of ethics and professional conduct of certified public accountants in Iran is more inclined towards structuralist ethical schools and this leads to greater correlation with the ethical goals of International Financial Reporting Standards.