Dysfunctional audit Behaviors are actions that reduce audit quality. Such actions are influenced by various factors, including behavioral factors. Therefore, the purpose of this paper is to examine the relationship between Machiavellian personality traits and Dysfunctional audit Behaviors in the Auditing Profession. For this purpose, a sample of 242 people, using Cochran's formula, was randomly selected from auditors working in private audit institutions, members of the public accountants community. This research is applied in terms of its purpose and descriptive in terms of the correlational method, the data of which was collected through a questionnaire in 2024 . The test of research hypothesis was also done using multiple regression and with the help of SPSS No. 27 software. The results of the research hypothesis test show that there is a significant and positive relationship between Machiavellianism and Dysfunctional audit Behaviors. In other words, as the level of Machiavellianism in the auditors of the research sample increases, their Dysfunctional Behaviors increase. Also, the findings of this research indicate that the auditor's gender, education, work experience, and place of employment do not have a significant effect on Dysfunctional audit Behaviors. The general conclusion of this research is that auditors' organizational Behaviors are dependent on their psychological and individual Behaviors and characteristics, and this issue can dominate the quality of auditors' work.

The quality of services provided by auditors largely depends on the auditors' behavior in performing their duties. So Dysfunctional behavioral conditions of auditor don't just happen but are at least influenced by workplace spirituality. The auditor in carrying out his or her Professional duties, must adhere to minimum standards and adhere to Professional ethics to maintain the audit quality. Therefore, the purpose of this study is to investigate the effect of workplace spirituality on auditor Dysfunctional behavior and audit quality. The method is descriptive-surveying that questionnaire was used to measure research variables. The reliability of instrument was measured by Cronbach alpha coefficient and its validity was also verified by confirmatory factor analysis. The statistical population of the research is auditors in Auditing organization and Iranian Certified Public Accountants of which 137 people in 2019 were selected as sample according to Cocran formula. Analysis of research data using structural equation modeling shows that workplace spirituality has a negative and significant effect on the auditor inefficient Behaviors and a positive and significant effect on the audit quality. In other words, a satisfied employee whose spiritual needs are met, does not engage in Dysfunctional Behaviors but instead tends to exhibit more efficient and better Behaviors. Also, spirituality in the workplace is part of the integration of ethical values, which are the controlling factor in improving the Auditing quality.

With the formation of the Iranian Association of Certified Public Accountants(IACPA) and increase in the number of Auditing firms, the competition in the Auditing market has enhanced. By performing various financial and audit services, these firms seek to attract new clients in order to stay in the competitive market. In fact, the Auditing Profession is witnessing the commercialization of Auditing by audit firms. Therefore, this article aims to introduce the concept of commercialization of the Auditing Profession and examine the relationship between social trust and moral identity. The current research is applied in terms of purpose and descriptive-correlation type. The statistical population of the present study consists of 228 auditors working in audit firms that are members of the IACPA. The research variables were measured using standard questionnaires and multivariate regression test was used to analyze the collected data. The research findings show that moral identity has a positive and significant relationship and social trust has a significant negative relationship with the commercialization of the Auditing Profession. Other results of the research indicate that the auditor's gender has a negative and significant effect on commercialization of the Auditing Profession.

This study investigates the effect of the Coronavirus on the Auditing Profession to find out to what extent the Coronavirus affect the audit fees, continuity of activity, audit quality, human capital, salaries, and wages of employees in audit institutions. This research is applied in terms of the purpose and is a descriptive survey concerning the method. The statistical population includes all Iranian audit institutions’ partners, supervisors, and managers. A total of 222 questionnaires were completed and analyzed. The random sampling method is employed. The PLS tests were used to investigate the effect of independent variables on the dependent variable. The research hypotheses were tested, and the results indicated that the Coronavirus affects audit fees, continuity of activity, audit quality, human capital, salaries, and the salaries of Auditing institutions’ employees. In addition, the results indicate the extent to which the Coronavirus affects the Auditing Profession.

Objective: The aim of the current research is to identify Marketing Strategies in Auditing Profession and ranking Strategies using entropy technique. Methods: This research is an applied in terms of research purpose, exploratory in terms of nature and Mix Method (qualitative and quantitative) research in terms of approach. In-depth interviews were used for developing the scale of marketing activities; to this end, the researcher made telephone interviews with 28 certified public accountants (CPA) in two turns. The statistical population includes private sector auditors. Using a simple random sampling, a questionnaire distributed among 289 auditors working in Tehran. Results: The results indicate the eight following strategies as marketing strategies and influencing to impress client in Auditing Profession; lowballing (dumping or price reduction policy), presenting diversified services more than assurance services, presenting job resume to decision makers, influencing (attracting) clients by influencing board of directors, boards of parent companies, holdings, influencing clients by having joint benefits with meeting intermediaries, performing a high quality Auditing intended to job persistence for the present and future clients, interacting clients for the persistence of job and maintaining and influencing client by rotation among Auditing firms. Conclusion: In ranking of marketing activities, high quality Auditing has the highest rank in order to maintain its work and dumping or price reduction policy.

Objective: In light of recent economic trends, organizations face an inevitable need to invest in human resources to maintain their competitive edge. The presence of competent employees with Professional knowledge and skills serves as a key factor in creating a competitive advantage for Auditing firms. Acknowledging that employees serve as the most vital and fundamental assets of Auditing institutions, it becomes imperative to address a fundamental concern within the Auditing Profession i. e., the inclination of auditors to quit the Profession. Referred to as "brain drain, " the phenomenon has the potential to pose a significant threat to the overall quality and credibility of the Auditing Profession. This study aims to investigate and assess the primary factors that impact the intention of auditors to quit the Auditing Profession in Iran. Methods: This is a quantitative study conducted in 2021. Initially, a comprehensive review of the research literature to extract was conducted to identify the main components contributing to the intention to exit the Auditing Profession. Subsequently, a research questionnaire was designed using exploratory factor analysis to identify the factors influencing auditors' decision to leave the Profession. Finally, a path analysis was done to examine the impact of each factor on auditors' intention to quit the Profession. The target population comprised the auditors in Auditing firms affiliated with the Association of Official Accountants in Iran, excluding senior supervisors, managers, and partners who may possess distinct reasons for intending to leave the Auditing Profession despite their expertise and competence. The estimated population size in 2021 was 3, 481 individuals, and the sample size was determined to be 346 individuals using the Cochran formula. Results: According to the statistical analyses carried out in this study, factors such as Auditing remuneration, future career prospects, job characteristics, and organizational support have a significant and positive impact on the intention to depart from the Auditing Profession. However, factors such as adherence to Professional ethics by partners and managers, as well as commitment, demonstrate a significant influence on the intention to leave the Profession. Conclusion: This study emphasizes the importance of addressing specific factors to retain skilled and committed Professionals in Auditing firms and reduce their intention to exit the Profession. To effectively mitigate the intention to exit the Auditing Profession, it is essential to address Auditing remuneration under the rates approved by the Iranian Association of Official Accountants, foster a forward-looking mindset, embrace innovative technologies and approaches, cultivate a positive vision for the Profession's future, and enhance the work environment and organizational support. These measures, once implemented, lead to an improvement in the quality of audit reports.

The objective of this study is to identify and explain the most probable future options related to the Auditing Profession over the next decade. In terms of nature, this study follows a mixed-method approach (qualitative–quantitative); in terms of purpose, it is applied; and in terms of methodology, it is descriptive–analytical. In the qualitative section, scenario analysis was used to determine the key driving forces influencing futures studies of information technology development in the Auditing Profession. In the quantitative section, the Delphi method was applied in two stages. The statistical population of the study includes all academic and Professional experts in the field of information technology development in Auditing—this includes senior managers at the Audit Organization, faculty members, and professors of accounting and Auditing departments who have published articles or supervised theses on topics such as factors influencing the Auditing Profession, the future of accounting and Auditing, and information technology development. To select the sample, a purposive non-random sampling method was applied, utilizing the theoretical saturation technique. After conducting 13 interviews, data redundancy was observed, and to ensure saturation, interviews were extended to 15 participants. To ensure data validity in the qualitative section, peer review criteria were used. For reliability assessment, an intercoder reliability index was calculated. In the quantitative section, content validity was confirmed through a survey of eight academic experts, and Cronbach's alpha coefficient was used to measure the reliability of the data. The two-stage Delphi analysis results revealed the acceptance of 16 driving forces in the domain of information technology development in the Auditing Profession. Interpretation of the findings indicates that with technological advancement in the future, clients will have more confidence in automated Auditing than manual Auditing. Due to the broader fraud detection capabilities of artificial intelligence, the relationship between auditors and clients will become more strained. Additionally, because of increased automation (resulting in easier and less costly processes), audit clients will find the current pricing of Auditing services less reasonable. Therefore, despite the challenges posed by emerging technologies, they are expected to serve a supportive role for auditors.

Considering the importance and place of ethical compliance in the Auditing Profession in order to protect the public interest, the purpose of this article is to study the relationship between organizational deception and profit seeking in the Auditing Profession. This research is a survey research and the statistical sample of the research includes 229 auditors working in the audit organization and private audit institutions that are members of the public accountants society. The information needed for the current research was collected by completing a questionnaire in 2023 and using available sampling method. The results of the research show that regardless of gender, level of education and job rank, there is a direct and significant relationship between deception and profit seeking. In other words, with the increase in the level of fraud in auditors, their self-interest increases. Also, the evidence of this research shows that the employment of auditors in private Auditing firms is directly related to their profit seeking. In other words, due to the existence of competition in the private audit market, auditors working in the private sector are more deceitful than auditors working in the public sector and seek their personal interests.

After the Internet, blockchain technology has become a key factor in creative and innovative ideas and solutions in the financial sector due to its wide application potential and its numerous implementations. The advent of blockchain creates new opportunities and challenges for ongoing Auditing and real-time accounting. Blockchain, as a digital ledger in accounting and a large database for recording and processing decentralized distributed Internet-based data and peer-to-peer interactive networks, is based on consensus, which is accompanied by an innovative approach to business models, intermediaries, and stakeholders, but in many centers it is still shrouded in mystery. Therefore, considering the impact of the environment on accounting and Auditing as well as the increasing development of technology, this research with a library method and with practical purposes to identify, promote and use blockchain technology, to describe and examine the features, benefits, applications, and limitations Blockchain technology and its effects on the accounting and Auditing Profession. The results of this study highlight the necessity, importance, impact and position of blockchain technology in the accounting and Auditing Profession due to the characteristics of this technology such as greater information transparency, disclosure, timeliness, reliability, cost-effectiveness, flexibility, risk reduction, elimination of intermediaries, Demonstrates easy and fast access, and immutability of information.

The main purpose of this study is to present a model of warning report in the Auditing Profession based on organizational factors of Auditing institutions in Iran. According to its nature, the present study is an applied research and in terms of method is a descriptive-survey research. The statistical population of the study includes auditors working in Auditing institutions, who are the members of the Association of Certified Public Accountants. The theoretical framework and research background are based on the inductive approach and data collection. Since this research was conducted in a real environment, ie Auditing institutions that are members of the Iranian Association of Certified Public Accountants and the Auditing organization. It is also considered as a field research. For implementing the main phases of the research and data collection, field methods and questionnaire have been used. After collecting data using field methods and questionnaire, in the second step, for validating and analyzing the relationships between the variables of the initial model of the study, two methods of data analysis, namely descriptive and inferential statistics and appropriate statistical software were used. The results revealed, organizational factors of Auditing institutions in Iran have an effect on the warning report in the audit Profession and in turn, cause timely warning reporting among auditors in accordance with legal principles, procedures and criteria as a voluntary action.