Introduction: Regarding the role of PERFORMANCE AUDITing in accountability, this study aims to evaluate the Supreme AUDIT Court AUDITors' perception of PERFORMANCE AUDITing. Method: This applied study has a descriptive survey research design. The sample consists of 267 AUDITors of the Supreme AUDIT Court of Iran. We collected the data by distributing standard questionnaires and analyzed them using the binominal-test. Results: The results indicate that the effectiveness assessment is part of the PERFORMANCE AUDIT process. AUDITors need to enter into decision-making and policy-making fields in order to have better PERFORMANCE AUDITs. Public sector AUDITors have the necessary qualifications for PERFORMANCE AUDITing, but they need to use other specialists in the PERFORMANCE AUDIT team. The Supreme AUDIT Court's PERFORMANCE AUDITs are currently effective in improving the public sector management, but ineffective in terms of accountability. Conclusion: In order for the PERFORMANCE AUDITs to be done in more effectively, the Supreme AUDIT Court should develop its scope to the areas of decision-making and policy-making; and in annual planning, The Supreme AUDIT Court should act in such a way as to provide the grounds for entering these areas from the perspective of evaluating the results of the decisions made. Also, in other subjects, the Supreme AUDIT Court should consider relying on experts.

The role played by a person can become a problem in some cases. Role stress is the pressure an individual experiences due to work environment factors that may lead to unclear AUDIT planning, lack of communication, turnover of team members and inter-team tension, and AUDIT errors. The reduction in AUDIT quality can be intentional due to the AUDITor's dishonest action to present a false image of the compliance of financial statements with accounting standards in presentation to shareholders, or it can be caused unintentionally through the effects of the AUDITors' surrounding environment, such as excess workload or lack of organizational commitment. The current research was carried out with the aim of investigating the effect of the transparency of the AUDITor's role on AUDIT quality, unethical decisions and AUDIT PERFORMANCE. In this regard, this research is one of the applied researches in terms of its purpose, according to the research objectives. From the point of view of data collection, this research is included in the collection of survey researches. The statistical population of this research includes all official accountants who were members of the official accountants society of Iran in 2023, according to the minimum sample required in the structural equation method, 342 questionnaires were collected and analyzed with PLS software. The results show that role transparency has a significant positive effect on AUDIT quality, a significant positive effect on deductive behaviors of AUDITors' unethical decisions, and finally a significant positive effect on AUDIT PERFORMANCE. The findings of this research are useful for shareholders (to prevent the share price from falling due to the ambiguity of the AUDITor's role), AUDIT firms (to avoid reducing the reputation of the institution), managers of AUDIT firms (appropriate AUDIT report), other stakeholders (in using appropriate AUDIT reports in making decisions for investment or loan payment, etc.).

Preventing from and fighting against speculation, fraud and financial mismanagement are as bases of a resistance economy system. Internal AUDIT is a mechanism that can play an important role in paving the way for preventing fraud and financial mismanagement, through ensuring the internal controls effectiveness. Such a mechanism itself must work effectively to handle this role. According to internal AUDITing standards, infrastructure PERFORMANCE assessment helps internal AUDITing management to improve the PERFORMANCE quality. This study adopts a classic basic theory approach to extract the model of internal AUDIT executives' view from PERFORMANCE assessment of internal AUDIT in Islamic Republic of Iran. The model shows that legitimacy is the main concern of internal AUDIT managers, which is extracted from interview data using classic basic theory method. It is the first time that this concept presented in the field of assessing internal AUDIT PERFORMANCE studies.

Purpose: Seasonal pressure on AUDITing firms is known as a key factor in AUDITor burnout. The workload caused by such pressure may lead to increased turnover in AUDIT firms, affecting AUDIT quality and firm PERFORMANCE. The present study was carried out to investigate the effect of the AUDITor’s turnover intentions on AUDIT quality, unethical decisions and AUDIT PERFORMANCE. Methodology: This research is one of the applied research in terms of its purpose, according to the research objectives. From the point of view of data collection, the current research is included in the collection of field and survey research. The statistical population of this research consists of all certified accountants who are members of the Certified Accountants Society of Iran. Due to the limited population, Morgan's table was used to determine the sample size. This research was done in 2023. Findings: The results obtained from the hypothesis test using the partial least squares method and SmartPLS show that the AUDITor’s turnover intentions has a significant effect on AUDIT quality, AUDITors' unethical decisions, and ultimately AUDIT PERFORMANCE. Originality: In this research, by examining the AUDITor’s turnover intentions in emerging markets such as Iran, using several organizational theories to understand this issue better, adds to behavioral accounting studies. This research also fills the literature gap related to job burnout in emerging markets. The research conducted in the interior has paid less attention to the issue of unethical decisions of AUDITors.

This research aims to provide a systematic review of the effect of independence of internal AUDIT unit on the effectiveness or PERFORMANCE of internal AUDIT by meta-analysis method. For this purpose, studies internal and external performed over the period of 1390-1400 were reviewed and discussed. The present meta-analysis has provided a statistical combination of the findings of the previous studies on the effect of independence of internal AUDIT unit on internal AUDIT PERFORMANCE. The results showed that most studies had a significant effect size. Regarding the measurement error of the homogeneity test (less than 0.05), the studied research works are homogenous. It suggests the approval of constant effects model. On the other hand, constant effect model was evaluated at a medium level based on Rosenthal Table. Meanwhile, the measurement error of the constant effect model is less than 0.05 and it approves the research hypothesis. So, internal AUDIT independence is effective in internal AUDIT PERFORMANCE.

The purpose of this study is to investigate the challenge of executing AUDIT PERFORMANCE in governmental operational organization with emphasis on three domains of AUDITing, organizational management, and structural systems. Hence, the research question put forwards in eight hypotheses. The statistical population of the research is four groups of AUDITors of Governmental Accountability office, managers of operational governmental organization, CPAs, and the faculties.Because of using questionnaire, this research is a survival research with causal background where uses empirical structure and gather required data for testing the hypotheses. The research results showed also the attitude of different participants are differ with each other, but in sum, all field which examined created challenges for executing AUDIT PERFORMANCE in operational governmental organization.

AUDIT Committee is one of corporate governance that there are very little evidence about the role and characteristics in evaluating business unit PERFORMANCE. Hence, the purpose of this study was to investigate the relationship between AUDIT committee characteristics and PERFORMANCE metrics. Accordingly, information of the 91 companies listed on the Tehran Stock Exchange during 1391-1393 have crosssectional. The results indicated that there is a significant negative relationship between the independence and expertise of accounting, AUDIT committee members with PERFORMANCE metrics including return on assets, return on equity and Tobin's Q ratio.