Purpose: Emotions are an important underlying factor that may interact with other variables to influence auditors’ judgments and decisions. The purpose of this study was to investigate the interactive role of emotional intelligence on the impact of Time Budget and client Pressures on the auditor's judgment. Methods: In order to test the research hypotheses, a scenario-based questionnaire has been used. The period of research is 2018 and the statistical sample of research includes 160 auditors which were selected by available sampling method. Results: The results show that the effect of Time Budget Pressure and client Pressure on the auditor's judgment has a significant effect. However, the results showed that the interaction of emotional intelligence with the Time Budget Pressure and client Pressure does not have a significant effect on the auditor's judgment. Conclusions: Overall, the results of the research showed that the Pressure of the Time Budget and client Pressure did not reduce the audit quality and the auditors in their judgments have taken into account the audit quality. Contributions: This research can, while developing theoretical literature in audit judgment, determine the role of two important factors of Time Pressure and client Pressure on auditors' judgments, taking into account the emotional intelligence in the audit market of Iran.

A common source of stress that employees face in the workplace or organization is called job stressor factors. These stress factors include role of ambiguity, conflict and overload. However, paying attention to ethical culture and the existence of organizational structure is also a significant issue in a professional environment, and ethical culture can reduce the stress of auditors by improvement of the work environment. In addition, auditors often face with Pressure of strict Time Budgets, a situation which approximately originates from quasi-tender conditions for audit contracts.The present study, besides the emphasizing the role of traditional stressor factors in explanation of job risk of auditors, has pushed the factors of organizational culture and Time Budget Pressure in the category of auditors' stress and of course strengthened and modified the traditional paradigm model of stress in the category of auditors.In this regard, the view point of 318members of the Iranian Society of Certified Public Accountants during spring and summer of 1399 were used and the results showed that the theoretical stressors factors (role ambiguity, role conflict and role overload), weakening of moral culture and Time Budget Pressures cause to increase auditors stress. In addition, weakening of ethical culture causes increase of Pressure of Time Budget and besides weakening of oral culture and Time Budget Pressure cause reduction of audit quality. In this way, the traditional model of the stress paradigm in the category of audit was modified and strengthened. Stress Paradigm،Ethical Culture،Time Budget Pressure،Audit Quality ،Burnout

Auditors use professional judgment throughout the audit process. If the auditor's philosophical thinking has the comprehensiveness, reflection, and flexibility, it will lead to more professional judgment. Also, due to the increasing attention paid by audit firms to timing Budgets as a measure of efficiency, their difficulties in measuring audit quality have exacerbated the potential conflict between control costs and access to high quality audits. The purpose of this study is to investigate the effect of auditor's philosophical mentality on the auditor's professional judgment as well as the effect of Time Budget Pressure on auditor's professional judgment and the effect of Time Budget Pressure on the relationship between auditor's philosophical mentality and auditor's professional judgment. The research method was descriptive-survey and data were collected from a questionnaire distributed among auditors of auditing organization and auditing institutes member of CAA including all audit partners, managers and supervisors. The results showed that there is a positive and significant relationship between the three dimensions of philosophical mentality and professional judgment in the auditing firms of the member of the Iranian Society of Certified Public Accountants. Due to increased Budgetary Pressure, non-professional behavior is also more likely to occur. Thus, the mentality of completing the work due to Budgetary Pressures precludes auditors from applying the optimal philosophical mindset, and this may cause the auditor to judge superficially.

Nowadays, the audit profession is a difficult and stressful job because of responding emotionally to various job Pressures including organizational and environmental Pressures, expected to affect auditors' judgment and affect the quality of their work. This study examines the impact of job Pressure and professional skepticism on the auditor's judgment. The study statistical population consisted of auditors working in the audit organization and audit firms of the Iranian Association of Certified Public Accountants and the sample consisted of 384 questionnaires distributed and collected in 2021. The research hypotheses have been tested by using the structural equation modeling of partial least squares method. Findings show that Time Budget Pressure and client incentive Pressure have a significant negative effect on auditor's judgment and professional skepticism have a significant positive effect on auditor's judgment. The results indicate that the effect of Time Budget Pressure as an organizational criterion and client incentive Pressure as an environmental criterion have an impact on auditors’ judgment and their quality of work, and auditors with higher professional skepticism will have a fairer judgment. This research can help to develop the theoretical literature in the field of auditing and identify the negative role of job Pressure and positive professional skepticism on auditors' judgment.

Purpose: The main purpose of this research is to investigate the effect of Adjustment and Anchoring Bias with the approach of information order and moral intensity on audit judgment.Method: The statistical population of this research is auditors working in public and private auditing institutions. This research is a type of behavioral research. From the objective point of view, it is practical and in terms of nature and method, it is descriptive-survey. The random statistical sample is 420 people and related to the year 2021. A questionnaire was used to collect data and structural equation system and SPSS were used to analyze the research data.Results: The results of the research show that Adjustment and Anchoring Bias with the approach of information order has a negative and significant effect on audit judgment, and the effect of moral intensity on audit judgment is positive and significant. Also, Time Budget Pressure as a moderating variable can moderate the relationship between variables of Adjustment and Anchoring Bias with the approach of information order and moral intensity with audit judgment.Conclusion: According to the results of the current research, low Time Budget Pressure is a solution to reduce the negative effects of adjustment and anchoring bias. Also, this research makes auditors gain more knowledge about the harmful effects of biases on the quality of audit judgment and improve their abilities to avoid such biases.Contribution: The present research will identify the relationship and effect of the Adjustment and Anchoring Bias with the approach of information order on the quality of audit judgment and considering that there is not enough information regarding the effect of moral intensity and moderation of Time Budget Pressure, this research will fill the gaps in the audit judgment literature.

Today, software projects are a major part of information and business technology. Estimating the cost and delivery Time of a project is one of the most important aspects of its development process. The results of this estimate are directly related to the failure or success of the whole project. Project anomalies, high diversity, intangibility, and poor standards are obstacles that have hampered various current forecasting models. In this regard, the aim of this paper is to provide an intelligent hybrid model that is able to weigh the project features properly. The main idea of the proposed model is based on mathematical methods, soft computing and using previous estimation methods. After the complete introduction of the new model, its e ciency is evaluated using Desharnais and ISBSG databases. The results indicate higher accuracy and greater exibility of the proposed model. Im-provement rate shows in the various metrics such as MdMRE, Pred(0. 25) and MMRE separately, but the average improvement rate is 31%.

Precise prediction and scheduling of plant irrigation water can increase water use efficiency while preventing possible periodical stress. In this study, the performance of Budget model in irrigation scheduling was assessed and compared with real data under soybean deficit irrigation water management under two consecutive years 2008 and 2009. The experiment was conducted in the form of randomized complete blocks design in four furrow irrigation treatments each with three replicates. The treatments include full irrigation, (control), conventional deficit irrigation at 50% and 75% of the soil moisture deficit compensation, and partial root drying treatment at 50% of the soil moisture deficit compensation. The results indicated that the performance modeling indices of RMSE and CRM in 2008 were 3.91 and -0.18 and in 2009 were 4.76 and -0.11, respectively. The obtained EF index was 0.69 and 0.78 in 2008 and 2009, respectively, indicating that the model performed acceptable predictions of crop yield. The overall results revealed that the use of Budget model by adjusting crop coefficients in different growth stages, soil and plant characteristics can provide more acceptable outputs. Further, the sensitivity analysis indicated that Budget model is less sensitive to irrigation water depth and initial soil water content in the full irrigation treatment.