Securities and Exchange Organization (SEO) of Iran has newly ranked Audit firms into four categories (first, second, third and fourth). Based upon the instructions of Audit firms’ ranking issued by SEO, the Audit quality of “ First” category Audit firms is more likely to be higher than that of Audit firms of other categories. However, an unanswered research question is whether or not such claim of the SEO is correct. In an effort to respond to the question, the present study examines 1, 706 firm-year observations collected from annual reports of firms listed on Tehran Stock Exchange between 2001 and 2010. The type of Audit opinion and the number of Audit remarks embedded in Audit reports are utilized as the two measures of Audit quality. Multivariate regression analysis reveals that the Audit firms of “ First” category do not issue modified Audit opinions more than Audit firms of other categories. Nonetheless, the main findings indicate that the number of Audit remarks embedded in modified Audit reports Audit reports is higher for the Audit firms of “ First” category. The results of the present study are robust after utilizing several sensitivity tests.

Purpose: Providing timely accounting information to assist users in making financial decisions is important. Therefore، the delay in the high Audit report in the Iranian environment is a stimulus to explore the factors affecting the delay in submitting the Audit report. In the absence of appropriate scientific and empirical evidence، the research seeks to examine the ranking of Audit firms and the Auditor's preoccupation with delays in the Audit report. Methods: In this regard، samples including 130 companies listed on the Tehran Stock Exchange، during the period 2014-2020 (840 years-observation) have been selected and tested. Conclusion: The results of the first hypothesis indicate that there is no significant relationship between trusted Audit firms and delays in Audit reports. In addition، the busyness of Auditing firms has led to increased delays in Auditor reporting، and ultimately busyness affects the relationship between first-rate Audit firms and delays in Auditing reports. Results: There is no significant relationship between accredited Audit firms and the delay in the Audit report is due to the greater focus and workload of this type of firm. Also، when the Auditor is busy، the usefulness of financial information can be challenged. Contributions: This research can help to expand the existing theoretical foundations in the field of the effect of Audit market share on the relationship between Auditing firms' ratings and Audit report delays، and this expansion can provide services to the Auditing profession and standards developers to make rules and regulations more applicable.

The quantitative growth of Audit firms and increased competition among them, along with the lifting of advertising restrictions in recent years in other countries, have contributed to the growth of marketing and its techniques in Audit firms. This research falls into the category of applied-exploratory research. Initially, the marketing techniques of Audit firms were identified through semi-structured interviews with 26 Auditing experts using purposive sampling. In the second step, the final marketing techniques were determined by employing a fuzzy method in two stages through a survey of 10 Auditing experts. Finally, the techniques were ranked and weighted using the Delphi method. The study population consisted of partners, CEOs, individuals with experience in the High Council of Iranian Association of Certified Public Accountants, as well as individuals with experience on the Board of Directors of the Iranian Association of Certified Public Accountants. The results showed that techniques such as formal documentation, improving the quality of Audit reports, and providing free consultancy services were of the highest priority, while training good ambassadors was of the least priority. These findings indicate that most of the methods used by Audit firms are generally not based on the requirements of professional behavior, which can pose irreparable damage to the credibility of the profession in the long run. These findings can be useful for Audit policy makers in terms of formulating principles, regulations, and authorized Auditing procedures.

This study aims to design a model for identifying barriers to developing the ranking system of Audit firms in Iran, considering environmental characteristics and national conditions. The research is qualitative and based on grounded theory. Data were collected through in-depth interviews with 15 academic and professional experts in Auditing during the second half of 2025. The data were analyzed using open, axial, and selective coding, resulting in the identification of six main dimensions, 26 core components, and 78 concepts. Findings reveal that causal conditions include a lack of transparency in criteria and insufficient independence, while contextual conditions highlight economic fluctuations and organizational cultural challenges. Intervening conditions such as limited advanced technology and legal constraints were also identified. Proposed strategies include enhancing transparency in criteria, strengthening the independence of the ranking system, and leveraging modern technologies, leading to outcomes such as improved Auditing service quality and increased public trust. This study emphasizes the necessity of aligning the ranking system of Audit firms with global standards while addressing local requirements to enhance transparency and service quality.

 AbstractOperating cash flow is considered as a performance indicator for users, which provides complete information about the operational positon of the company. However, management may manipulate the information of operating cash flows in order to achieve its goals. Therefore, there is a need for an Auditor to review and monitor information. Auditors provide an modified opinion by conforming the financial statements to the accounting standards and discovering this manipulation. Also, the presence of top-ranked Auditors and the existence of strong internal control lead to stronger supervision in the company and intensify this relationship. Due to the importance of this issue and the lack of research, this study deals with the management of the operational cash flow and the Auditor's opinion, by emphasis on the moderator role of the internal control and the Audit firm ranking. In this regard, a sample including 130 companies listed to the Tehran Stock Exchange was selected. Examining the results of the multiple regression test showed that companies that perform more operational cash flow manipulation face more Audit modified reports. Also, the presence of the first-ranked Audit firms in the company leads to the intensification of the management of the operational cash flow and themodified Audit report. However,  internal control in the company is not able to influence the relationship between management of operating cash flow and Audit report.

This study investigates relation between earnings management and Audit opinion in private sector of Auditing. The sample period is 10 years from 2003-2012. The number of sample is 106 listed firms of Tehran Stock Exchange (TSE). Using correlation method and multiple regression, the results of this study show that there is a relation between earnings management, size, profitability, debt ratio, Audit fees, governmental ownership and qualified Audit opinion paragraphs in the Auditor's report. Moreover, research findings indicate that there is no relation between firm complication, Auditor change, management change with qualified Audit opinion paragraphs. Research evidence claim that positive relation between earnings management and qualified Audit opinion paragraphs can be the sign of increase in Audit quality in private sector of Auditing.

In relation to the formation of Iranian Association of Certified Accountants and the election of Audit firms that are entrusted by society, the competition among the firms have been increased and they are trying to increase their income by the means of delivering different services, and for this purpose, these firms are inclined to give some non-Audit services to their client.So, the purpose of this study is analyzing of affect of non Audit services which simultaneously are being done with financial statements by Auditors that is based on financial Audits report.The method of gathering data is inductive and analysis. The statistical society are all of Audit firms Iranian Association of Certified Public Accountants (IACPA) in tehran and the test of researcher hypothesis of chi-square tests and kolmogorov-smironov test through SPSS software program has been used.Research results represent that when the four type of non-Audit services are being done with financial Audits simultaneously by Audit firms firms, Auditors here less likely to issue unmodified reports.

This paper examines the monitoring role of small Audit firms on earnings management. Specifically, examine the relationship between earnings manipulations and the use of small Audit firms. This paper, By investigating a specific group of Audit firms that are the smallest in the Audit market, to analaysis whether there is a meaningful relationship between small Audit firm and earning management or not? For answering to this question, we alkalize one hundered and five accepted company in Tehran stock for period of 2009 to 2013 in this research earning management variable with use of adjusted Jones model and small Audit firms with categorizing at stock companies, our finding comes from testing hypothesis, conform relationship between small Audit firms and earning management.

Using variables such as client size, complexity, risk, internal Auditor, Auditor size, and industry, empirical research explains price behaviour of Audit fees, and often attributes this pattern to Audit fee model. Our study helps to explain why the Audit fee model does not fully explain the level of Audit fees, because it does not take account of fee stickiness and the influence of previous fees. This paper examines the Audit fee stickiness in Iranian firms, using panel data analysis. The sample is comprised of 79 publicly traded firms listed in Tehran Stock Exchange (TSE) using object oriented sampling method. Using data for 1386-1392, we find evidence that Audit fees are sticky, i.e. they do not fully adjust to the levels predicted by a standard Audit fee model. Audit fees also go up more quickly than they come down. We also find that the difference between upward and downward Audit fee adjustments reduces in the second year and when longer periods of time are aggregated. Furthermore the results show that changing Auditors has no effect on Audit fee stickiness.

This study examines the effects of of Audit firms’,mergers on Audit report lag (ARL). The sample includes 946 firm-years listed on Tehran Stock Exchange and Iran’, s Fara Bourse (OTC) for the period 2011 to 2020 and the difference-in-differences (DID) estimation technique is used. The results show that the Audit firms’,mergers have no significant relationship with the ARL of these firms. This result is robust for several sensitivity tests. Such a finding indicates that, contrary to the expectations of regulators, in the absence of substantive mergers, it is not possible to imagine the synergy resulting from economies of scale and its consequence in increasing Audit efficiency and reducing ARL. More precisely, the symbolic mergers between Audit firms were done only for the purpose of commercialism and increasing market share, but only the Audit firms benefited from the mergers and shareholders and clients do not benefit from receiving the Audit report in a timely manner. The findings of this study could be useful for regulators to deal with the Audit firms` mergers and perceiving the incentives of mergers phenomena.