The evaluation of the social responsibility of the internal auditor shows the effects of the non-financial goals of an organization and can lead to the improvement of the quality of audit services. The purpose of this research is Auditing services quality improvement based on the independent Auditing attitude of the social responsibility. based on which, each of the respondents of the statistical community (independent auditors) is based on the existence and size of each of the model indicators in the organization. They answered based on the 5-option Likert and the data of this questionnaire was entered into Smart PLS software. The results found indicate that from the point of view of independent auditors, organizational factors, support and programs of the government and the auditor have a significant effect on improving the quality of audit services due to the quality of financial statements. The general result of the research indicates that the responsibility of internal auditors increases the effectiveness and economic efficiency of audits and helps auditors in providing quality public services.

The purpose of this study was to review the role of audit quality in reduction of information asymmetry in Iran’s capital market. According to literature, high quality disclosure would result in publicizing some confidential information, decreasing the amount of information speculation by aware exchangers, and reducing investors’ motives for gaining confidential information. So it is expected that increase of audit quality leads to decrease of information asymmetry. To achievement of research goals, one main hypothesis and two sub-hypotheses were provided which supposed the significant adverse relationship between Auditing quality and information asymmetry. In this research Auditing quality is measured through Auditing institution’s size and auditor’s rotation. Research population includes listed companies in Tehran stock exchange and Study duration encompasses the beginning of year 1388 to the end of year 1390. Results show that that Auditing quality does not affect the information asymmetry reduction in Iran’s capital market. Auditing quality, Information asymmetry, Auditor turn over.

Given the importance of taxes and tax revenues in the country's economic development, it is crucial to provide a comprehensive model for tax Auditing quality. The primary purpose of this study is to design a comprehensive model of tax Auditing quality through a mixed method. The qualitative part approach is based on data-based theory. Data collection instruments were semi-structured interviews with 20 partners of Auditing firms, managers of the Iranian Association of Certified Public Accountants, and tax officials selected by snowball sampling and content analysis methods. The axial category of the tax Auditing quality model was developed, and the final model was presented according to the causal conditions, contextual conditions, intervening conditions, strategies and consequences. In the quantitative part, research hypotheses were developed, and a questionnaire was designed to test them. The questionnaires were filled by 335 experts who did not participate in the qualitative part, and the hypotheses were tested using the structural equation method. Auditing quality improvement model was developed, which included two major parts, including Auditing service providers and Auditing services recipients by discovering and identifying strategic factors, intervening (contextual) conditions and their implications along with contextual conditions.

Environmental accounting is based on concepts, criteria and environmental and economic values. Environmental performance will lead to improved corporate financial performance. Thus environmental Auditing is essentially an environmental management tool for measuring the effects of certain activities on the environment against set criteria or standards which will help improve the quality of financial reporting. Environmental Auditing is used to help improve existing human activities, with the aim of reducing the adverse effects of these activities on the environment. Accordingly, this article seeks to investigate the effect of firm management structure on relationship between environmental Auditing and financial reporting quality. In this research, 175 companies listed in Tehran Stock Exchange during the period of 1999-2015 were investigated. In order to test the hypotheses, statistical analyzes using panel data were used using Eviews softwares and linear regression model. Research findings show that, firm management structure has an impact on relationship between environmental Auditing and financial reporting quality.

The timeliness of financial reporting can enhance the trust of investors and shareholders in financial information while preventing potential legal and financial issues. Among the critical factors, internal Auditing is a vital component of the oversight process, ensuring the accuracy and reliability of financial information. This study examines the impact of corporate governance quality on the timeliness of financial reporting and the moderating role of internal audit quality in this relationship. The research employs a quantitative approach based on a correlational research design. Data from 109 companies listed on the Tehran Stock Exchange from 2016 to 2023 were analyzed using logistic regression to test the hypotheses. The results indicate that corporate governance quality has a positive and significant effect on the timeliness of financial reporting. However, internal audit quality is not a moderating factor in this relationship. Accordingly, corporate governance quality plays a crucial role in ensuring the timeliness of financial reporting and enhances investors' trust in financial information.Nevertheless, internal Auditing, on its own, cannot address structural or managerial deficiencies that may lead to reporting delays. This study elucidates the role of corporate governance quality and internal Auditing in improving the quality of financial reporting. It highlights the importance of effective governance and internal oversight management.

Much of the organizational research is dedicated to higher education institutions as an engine for development of modern societies. But the Auditing models and methods of quality audits in these institutions have always been a subject for dispute and debate. In this article by using the Fuzzy approach and the utilization of linguistic variables as the modern audit concept, a frame work for evaluating quality in higher education institutions was provided. This framework divides the element of Total quality Management into two categories of empowerments and results and provides a clear and simple method for their evaluation. This framework was implemented as a case at Yazd University. This study was a survey design where 145 faculty members were selected from a population of 329 people. The reliability of questionnaire was determined by calculating the Cronbach's alpha coefficient (0.83). The validity of questionnaire evaluated via factor analysis technique.The results gained by using the Fuzzy TOPSIS showed that the quality of education in this university is in a good condition as compared to the other dimensions.

The Auditing report as the outcome of Auditing and, in fact, the report that shows the result of the review of the financial statements, should be understandable in the eyes of users and be a source of information. In the other words، the Auditing report should be able to influence the users’ decision. Auditing report readability means that it is understandable for users. Improving the Auditing report readability is expected to improve the users’ decision making quality. In the other words, it is expected that the Auditing report is more readable, investing more easily from investors and obtaining facilities from creditors, and reducing the conflict of interests between managers and owners. The purpose of this study is to investigate the effect of Auditing report readability on the users’ decision making quality. In this paper, three of the most important users, including investors, creditors and managers, have been considered. To investigate this issue, data from 61 firms listed in Tehran Stock Exchange during the years 1392 to 1398 has been used. In general, the results indicate that there is a positive relationship between Auditing report readabili-ty and investors’ decision making quality.