Professional judgment is the core of auditing. The value created by auditing financial statements is the result of the auditor's judgment and, in general, of the set of professional judgments that are made within the framework of accounting and auditing standards. The aim of this study was to identify the factors affecting the psychological characteristics of auditors in auditing judgment. This research has been done in the framework of qualitative approach and using the data research method of the foundation. Data collection tools were semi-structured interviews, and in order to gather information, the purposeful sampling method was used to interview 20 experts, including university accounting professors. Data analysis was performed in three stages: open coding, central coding and selective coding. Based on it, a qualitative research model was designed. The results of the present study show the extraction of 107 codes or initial concepts from interviews as well as counting 20 concepts and 6 categories, which in the form of paradigm model include causal conditions with sub-categories: individual characteristics, emotions and mental health of auditors and demographic factors. Background conditions with family subcategories, legal factors, environmental factors, culture and political environment, pivotal category with subcategories: work-related stress, independence and impartiality, intervening conditions: organizational factors and economic environment, strategy / interaction with Subcategories: Skills, Auditor's Knowledge, Professionalism and Decision-Making Power to Decision-Making and Supervisors The sub categories: professional judgments respectively.

Auditors, as the experts of a professional career, hold the responsibility of reporting on financial statements, which requires auditors to make impartial judgments. On the other hand, Identity is important, yet distinct, identities in an audit setting with opposing influences on independent and objective auditor judgments that one of these identities is professional identity cause to improve unbiased auditors judgments. Thus, the aim of current research is primarily concerned with developing an identity pattern in audit judgment using exploratory mixed method. The qualitative section of the study is founded on the premises of grounded theory. The data were collected using a semi-structured interview conducted with 16 partners of audit firms, directors of Iranian Association of Certified Public Accountants and managers of Iranian Stock Exchange, which all were selected via snowball sampling method. The central category of identity in audit judgment was analyzed with respect to the four dimensions of individual characteristics, knowledge, skill, experience and characteristics of the audit firm, then is designed regarding the causal conditions, context conditions, intervening conditions, strategies and consequences, and the final model was developed. In the quantitative section, the research hypotheses were developed, and a questionnaire was developed and the sent to 194 partners of auditors who had not participated in the qualitative section. To collect and analyze the data, the structural equation model and PLS software were adopted. The results of the quantitative section showed that environment condition effect on identity in audit judgment and silence and strength of professional identity. Also, identity in audit judgment effects on silence and strength of professional identity. Finally, silence and strength of professional identity effects on audit quality level and major and national consequences.

This study empirically investigates the impact of disclosure quality and audit seasonality on audit fees. Disclosure quality measured by disclosure scores maintained by each firm from Tehran security and stock exchange, seasonality measured by firm’ s fiscal year ends and audit fees measured by natural logarithm of fees paid by clients to auditors. The sample consists of 125 firms that accepted in Tehran stock exchange during 1388 – 1395. According to the requirements of the statistical section, the data of 120 companies in the 5-year period were analyzed. In this research, descriptive statistics including tables and charts, central tendencies, dispersion, distributions for describing the sample, and combined regression method were used to analyze the data related to the research aspects. The Excel software was used to extract the data and the Eviews software was used to perform statistical tests. And the Chow test was used to determine if the combined data is more efficient to estimate the desired function, and Fisher's statistic was used to examine the significance of the regression model. Also, t-Student statistic was used to examine the significance of the coefficients of the explanatory variables of regression model and Durbin-Watson test was used to investigate the non-self-correlation of model residuals. The results show that there is a significantly negative relation between disclosure quality and audit fees. Also the results show that this significant relation holds for busy season, not in off-season.

In the last decade, Securities and Exchange Organization has required issuers listed in Tehran Stock Exchange and Iranian over the counter market to establish an audit committee (internal audit guidelines) having communication with an external auditor (audit committee charter) in order to improve firms’,internal controls. Therefore, this study investigates effects of management ingratiation, earnings management incentives and audit committee communication with the external auditor on the quality of auditor's judgment. The statistical test method is MANCOVA. Results indicate that "management ingratiation", "earnings management incentives " and "audit committee communication with external auditors" have positive significant effects on auditors' judgment quality. In addition, interactions of "management ingratiation and earnings management incentives", "earnings management incentives and audit committee communication with external auditors", and "management ingratiation and earnings management incentives and audit committee communication with external auditors" have positive significant effects on auditors' judgment. Finally, results show that, according to the source credibility theory, when there is management ingratiation, high earnings management incentives result in positive significant effects of the audit committee communication with external auditor, on the quality of auditor's judgment.

Professional judgement is a key skill in the discipline of accounting and auditing, especially under a principles-based accounting regime and individuals such as managers, auditors, financial analysts, accountants, and standard setters make crucial decisions by rely on judgements. but making a judgement can be difficult and being able to make good judgements is a corn stone of the profession. This paper presents a theoretical analysis of judgement literature and method to measure judgement. Finally, this paper identifies suggestions for future research on judgement. According to the research carried out, the studies on judgment have determined the determinants and effects on judgment in three areas including personality variables (including knowledge, experience, information processing, decision support tools and previous beliefs), task variables (including presentation, complexity of work and risk), and environmental variables (including corporate governance and internal control, time pressure, information processing in the form of group versus individual processing, accountability) classified all three components of inseparable Judging and considering all factors in judging the quality of judgment is essential.

Maximizing shareholder wealth, fulfilling ethical duties and social responsibilities can be considered as one of the most important goals of the company. One of the factors that has a significant impact on the realization of these goals is the proper implementation of the principles of corporate governance. In this study, the corporate governance mechanisms on the audit fee rate, the interruption of the audit report and the size of the auditor in the companies active in the Tehran Stock Exchange between 2009 and 2018, the results of which indicate that the variables of the size of the board of directors, managers Non-executive and audit committee effectiveness / number of meetings have a positive and significant effect on the audit fee rate, and the variables of the role dangers (CEO), auditor literacy of the audit committee managers, ownership concentration and type of business activity have a negative and significant effect on the audit fee rate. Also variables of non-executives, small size Audit and size of the company / total assets have a positive and significant effect on the audit report lag, and the variables of board size, role duality (CEO) and profitability of the company have a negative and significant effect on the audit report lag. Independence of the board of directors and the existence of the internal auditor of the effect Have a positive and significant impact on the size of the auditor.

The purpose of this study is to investigate the effect of audit quality on audit fees of listed companies at Tehran Stock Exchange. Quality criteria for this research as the audit firm size, auditor industry specialization and auditor tenure have been selected. The hypotheses and data were formulated for 72 companies at Tehran Stock Exchange for the period between 2007 to 2011. To test the hypotheses, multiple regression techniques with panel data methods were used. Results showed that there was a significant negative relationship between audit firm expertise and audit fees. Furthermore, there is a significant positive relationship between auditor tenure and audit firm size with audit fees.

The purpose of this study is to investigate the significance of market perception of audit quality with actual audit quality. The type of research is descriptive and in applied - developmental research category. The statistical population consists of the financial statements of ninety firms listed in the stock exchange market. The sample size is evaluated by examining the audit reports and financial statements of these companies and examining the course of the annual adjustment which shows the actual quality of audit society members. The results indicate that the 42 mentioned companies did not have annual adjustments. As a result, the financial statements of the 48 company that had annual adjustment have been investigated. In order to collect data, a researcher - made questionnaire was used which its validity and reliability was confirmed by Amiri et al. (1398) and to analyze the research hypotheses, wilcoxon and chi - square non parametric test were used. The results showed that there is no significant difference between perceptions of audit quality and actual audit quality.

Internal audit has a critical role in managing and conducting the organization's operations. Organizations with an efficient and effective internal audit department, can more accurately evaluate the risks of businesses, processes and commercial systems. In current research, by using Delphi research methodology and a survey of 210 professional and academic experts, it was tried to identify the internal audit quality criteria approved by the experts, in order to design a suitable model for the Iranian environment. For this puepose, based on the literature review and the research background, 29 criteria were identified which were classified in four sections including: a. Competence of internal auditors with eleven criteria; b. Independence of the internal audit department with eight criteria; c. Criteria related to the performance of internal audit work with seven criteria; and d. Other criteria with three criteria. Data were analyzed by utilizing “ R” software with a confirmatory factor analysis model. The results of the study indicate that 18 criteria have been adopted, which provides a model for the quality of internal audit.