Objective: Maintaining and strengthening human resources in auditing institutions, nurturing and maintaining partners, managers, supervisors, senior auditors, and auditors, preventing the departure of capable auditors from the profession, and increasing the quality of auditing hold significant significance within auditing firms. Therefore, gaining insight into auditors' viewpoints on implementing talent management strategies and assessing auditors' performance arises as an essential endeavor. Methods: In this study, we investigated an extensive range of talent management practices in the Iranian auditing field, encompassing areas such as policy establishment, recruitment, ethics oversight, training, supervision, compensation, work-life balance, and succession planning. Our focus was on assessing auditors' perceptions of talent management's status and auditors' overall performance. The statistical population of this study included partners, managers, supervisors, and auditors of auditing firms. The data collection tool of this study was a questionnaire distributed among 181 participants to gather the required data. T-test and ANOVA statistical tests were used to analyze the achieved results. Results: The outcomes revealed that the conditions related to compensation, formulation of talent management policies, education and development, work-life balance, and succession planning were relatively unfavorable within auditing firms. The situation of ethical management and the performance of auditors in auditing firms were favorable. While the outcomes for other elements like recruitment, supervision, and review were not statistically significant, these mentioned components still held an average above three. The ANOVA test outcomes revealed a noteworthy distinction among the viewpoints of four groups – partners, managers, supervisors, and auditors – within auditing firms concerning talent management techniques and auditors' performance. These discrepancies were apparent across 41 statements related to talent management practices and five statements regarding auditors' performance, with the most notable dissimilarities occurring between partners and auditors. Conclusion: The results of this study indicate that regarding the components of talent management for which there is a specific regulation or standard requirement, the situation of using the components of talent management has been somewhat appropriate. However, in other cases where there is no legal obligation or pressure, the situation of talent management is not very favorable. The results of this study can be used by the Iranian Society of Certified Public Accountants and auditing firms.

The most important role of auditors for capital market activists and investors is assuring on information that presented by managers. The audited financial statements by high quality audit firms are more reliable and reflects the true value of the company, experimental results of various investigations show that big audit companies present high quality audit services and more financial assurance about the financial statements to the investor. The purpose of this research is surveying effects of factors related to efficiency of audit firms such as amount of revenue, employees, and hours spent by the Iranian audit firms on implementation of risked based auditing. This research study the relationship between the revenue, number of employees, number of audit firm’ s projects and hours spent by the audit firms by implementing the risk-based auditing in active audit firms that are members of AICPA between the 2014 and 2016 The needed information extracted from Iranian association of certified public accountant. Independent variables of this investigation included revenue, number of employees, number of audit firm’ s projects and hours spent and dependent variable was implementation of risk-based auditing that mark of part 4 in quality control checklist of Iranian association of certified public accountants (IACPA) is consider as criteria of implementing the risk-based auditing. In accordance with mentioned independent variables 4 research hypothesis were determined and tested through multivariate regression. The results show that there is a meaningful and positive relationship between the independent and dependent variables of this research, which means that by increasing revenue, number of employees, number of audit firm’ s projects and time spent on auditing, We can expect that implementation of the audit to be more desirable which will be more effective on managing of audit projects implementation, and consequently because of focusing on high-risk areas the audit report will have sufficient effectiveness.

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.

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.

One of the actions taken for promoting auditing quality is classification of trusted auditing firms according to the rules and regulations of Securities and Exchange Organization. The purpose of this research is to determine the effectiveness of this classification through measuring its relation to disclosure quality and financial reporting quality. To measure disclosure quality and financial reporting quality, the disclosure and informing point obtained from Securities and Exchange Organization and earnings response coefficient are used, respectively. According to research purpose, two hypotheses are formulated which are tested using a sample of 86 firms during the years 2012 to 2015. Results show that there is a positive and significant relation between an auditing firm`s class and disclosure and informing point of the client. Also, according to findings, an auditing firm`s class has a significant positive effect on earnings response coefficient. In other word, this variable has a significant effect on financial reporting quality.

This article examines the factors influencing the ranking of auditing firms from the perspective of auditing experts. One of the most important ways to improve the quality of auditing in the country is more transparency by auditors and regulators and their cooperation with academics in the common goal of better understanding the various drivers of audit quality. Many researchers and experts consider auditing a communication process that Performed on its audience, the role of auditing is as a mechanism to certify management accountability and oversight. The Exchange and Securities Organization has classified the stock exchange trusted audit firms into four categories. The ranking of trusted auditing firms of the stock exchange indicates that the quality of trusted auditing firms of the "first" category is higher than that of trusted auditing firms of other classes. The purpose of this study is to identify the factors affecting the ranking of auditing firms. In order to achieve this goal, the factors affecting the ranking of auditing firms from various aspects, including: individual characteristics of auditors and organizational structure factors of auditing firms and influential cultural and social factors, economic factors and other related factors have been examined. For this purpose, a researcher-made questionnaire was used and the opinion of experts was used. In this research, fuzzy Delphi method has been used to extract the main and key criteria related to the ranking of auditing firms. The agreement percentage of all the included variables is more than 70%.