JOURNAL OF ACCOUNTING AND AUDITING STUDIES
Year:2019 | Volume:8 | Issue:30 |Papers Count:7

In the auditing environment, the pressure to underreport time can decrease the auditing quality and it is referred to as an ethical dilemma. The purpose of this paper is to investigate the effect of professional commitment and organizational position on the acceptance of underreporting the time by auditor: regarding to the moderator role of job satisfaction. The required data have been collected through 269 employees of the audit firms and individual accountants of members of Iranian Association of Certified Public Accountants by a questionnaire in 1396 and analyzed using SPSS version 24 software. The results of the research show that there is a negative and significant relationship between professional commitment, organizational position and job satisfaction with acceptance of underreporting the time by auditor. Also, the high professional commitment of auditors, together with their high job satisfaction, makes auditors have the least incentive to report less than their actual time of work. Therefore, according to the results of the research, the chief executive officer of the audit firms should measure the professional commitment and job satisfaction of their employees and supervise the work of employees with less professional commitment and lower job satisfaction to their audit profession and job, Provide a context for improving their commitment and job satisfaction (e. g., increase revenue and how to interact with the supervisor).

Three important factors are antecedents to unethical conduct in large companies, including environmental characteristics, destructive leaders, and complicit followers. Most financial scandals have occurred as a result of complicity of accountants with destructive leaders, while most studies have focused on destructive leaders, and few studies have looked at complicit followers. Thus, this paper examines three individual characteristics of followers— impulsivity, authoritarianism, and proactivity— on ability to recognize the ethical dilemma (moral awareness) of accounting master's degree students. The sample consisted of 87 master's degree students in accounting of Universities of South Khorasan province in the first half of the academic year 95-96, selected randomly. The research method is descriptive and multivariate linear regression was used to test the hypotheses. The results of the hypothesis test showed that there is a negative relationship between impulsivity and moral awareness, and authoritarianism has a positive relationship with ethical awareness. It was also found that the proactivity, gender, and age had no effect on the moral awareness of individuals. In this sense, by increasing the impulsivity, the ability to recognize the ethical dilemma decreases, in addition as authoritarianism increases, the ability to recognize an ethical dilemma increases. According to the results of the study, it is suggested that the accounting profession should be considered training supplement for employees, especially newly recruited staff, in order to train the process of accurate recognition of ethical dilemma.

The main goal of this research is to study the relationship between accruals' quality and non-systematic risk of stocks among firms listed in Tehran Stock Exchange. In the present research we have used the ability of accruals to predict operational cash flows for measuring the quality of accruals. To measure non-systematic stock risk we have utilized two models of CAPM and FAMA & FRENCH, and also the variables such as: leverage, operational performance, firm size, book to market ratio, cash flow fluctuations, and stock return performance have been used as control variables. The present research is of applied type and studies have been carried out in a library study method. In this research 91 companies were selected as our sample for the time period since 2009 to 2013. The selected approach to test hypotheses was an integration of cross section and time series data. In this research we have used integrated least squares regression model (panel data). Results of testing hypotheses showed that there is no relationship between accruals quality and non-systematic risk according to CAPM model and FAMA & FRENCH model.

We are expect that an audit committee influence on relationship between hiring an auditor who depend management And expressed the desire to get a decrease. also Audit Committee can cover a stronger audit request Which leads to higher audit fees And managers involved in the audit of the society. In this study, the effects of too much trust management and the Audit Committee on audit fees and auditor industry specialization in during 2008-2014 using panel data analysis and Ordinary Least Square (OLS) regression in R programming language. The results of the statistical analysis show that research hypotheses non-significant relationship between Managerial Overconfidence on, Audit Fees. Also significant relationship between Managerial Overconfidence and Audit Committee on Audit Fees. The study can be said non-significant relationship between Managerial Overconfidence and Audit Committee on industry specialized auditors.

The main objective of this study was to investigate the effect of regulations of the base fees of audit services (Iranian Association of Certified Public Accountants) on discretionary accruals-based earnings management of listed companies in Tehran Stock Exchange. The sample period undertaken for this study is a period of seven years from 2010 to 2016 and include 59 listed companies in Tehran Stock Exchange. It also includes observation and investigation of 413 firms during that period. To test the hypothesis, the statistical models such as multivariate linear regression model and panel data with fixed effects model were used. The results of statistical models show that, the base fees regulations of audit services have a significant negative impact on absolute discretionary accruals-based earnings management and has positive discretionary accruals and causes to decrease. The findings also show that, Negative discretionary accruals-based earnings management will not be reduced in the period after mandatory of regulations. Moreover, this things do not causes to reduce the discretionary accruals-based earnings management firms that pay higher audit fees.

Financial performance evaluation is an important tool for ranking companies in the present competitive environment. Performance evaluation is a tool to identify ambiguous points and weaknesses of the companies prior to dealing with serious problems. The financial structure is known as the most important effective parameter in rating a company's investment decisions. The present study evaluated the financial performances of six petrochemical companies listed in Tehran Stock Exchange on a 5years period an AHP-PROMETHEE hybrid method considering 6 main criteria and 48 sub-criteria.

Internal controls quality is a tool for achieving better performance and a factor in risk exploration, fraud debarment and manipulation of financial statements. This research aims at exploring the effects of internal controls weaknesses severity on earning quality on the firms enlisted in Tehran Stock Exchange. To this end, the research data for the period after the enactment of internal controls instructions, during the years from 2012 to 2016 were analyzed. The research hypotheses, 140 firms (700 year-firms) were analyzed, using ordinary least squares regression. The results show that negative association between internal controls weaknesses and earning quality. That is, the weakness in internal controls reduces firm's earnings quality. In the following, the results show that negative association between internal controls weaknesses severity related to the accounting department and earning quality. Also, we find a no association between internal controls weaknesses severity related to the non-accounting department and earning quality.