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Effect of normal and abnormal audit fee and audit fee dependence on corporate social responsibility according stakeholder theory 基于利益相关者理论的正常和异常审计费用及审计费用依赖对企业社会责任的影响

Hsbdry rzshy w rftry Pub Date : 2022-03-01 DOI: 10.52547/aapc.6.12.345

Morteza Motavassel, Ghodratallah Talebnia, Ahmad Yaghoubnezhad

引用次数: 1

Personality Type and Professional Skepticism: Are auditors really independent? 性格类型与职业怀疑:审计师真的独立吗?

Hsbdry rzshy w rftry Pub Date : 2022-03-01 DOI: 10.52547/aapc.6.12.126

Sayyed Ali Mousavi Gowki, Ali Ghanaee Chamanabad, Mohammad Ali Bagherpour Velashani, M. Salehi

{"title":"Personality Type and Professional Skepticism: Are auditors really independent?","authors":"Sayyed Ali Mousavi Gowki, Ali Ghanaee Chamanabad, Mohammad Ali Bagherpour Velashani, M. Salehi","doi":"10.52547/aapc.6.12.126","DOIUrl":"https://doi.org/10.52547/aapc.6.12.126","url":null,"abstract":": The importance of Professional Skepticism is such that is being called as the heart of auditing and the auditors must perform the auditing process using a Professional Skepticism attitude. As the auditors’ personality can affect their Professional Skepticism, the aim of this study is to investigate the effect of personality types on auditor’s professional skepticism. Research data was collected using Neo Big 5 personality trait and Hurtt questionnaires during 2020. The statistical population is the auditor working in the Auditing Organization and accounting firms listed in the Iranian Association of Certified Public Accountants. The sample includes 96 auditors who have been selected by using the simple random sampling method. The results show that the personality type affects the auditor professional skepticism and the auditors with a higher (lower) level of extraversion, a higher (lower) level of stability, a lower (higher) level of agreeableness, and a higher (lower) level of conscientiousness, have a higher (lower) level of professional skepticism. In other words, auditors’ independence is affected by their personality type. The results can help the audit firms to recruit new employees and also to evaluate and maintain the current employees.","PeriodicalId":34790,"journal":{"name":"Hsbdry rzshy w rftry","volume":" ","pages":""},"PeriodicalIF":0.0,"publicationDate":"2022-03-01","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"47143111","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}

引用次数: 1

The Role of Ethical Leadership, Professional Identity and Organizational Identity in Whistleblowing Intention about Misconduct by Independent Auditors' 道德领导力、职业认同和组织认同在独立审计师不当行为举报意图中的作用

Hsbdry rzshy w rftry Pub Date : 2022-03-01 DOI: 10.52547/aapc.6.12.213

Ramin Shahalizadeh, H. Nikoomaram, Farzaneh Heidarpoor

引用次数: 0

pattern of the nature of citizenship behavior in accounting 会计公民行为的性质模式

Hsbdry rzshy w rftry Pub Date : 2022-03-01 DOI: 10.52547/aapc.6.12.1

sohiela torgheh, farzin rezaei, G. Kordestani

{"title":"pattern of the nature of citizenship behavior in accounting","authors":"sohiela torgheh, farzin rezaei, G. Kordestani","doi":"10.52547/aapc.6.12.1","DOIUrl":"https://doi.org/10.52547/aapc.6.12.1","url":null,"abstract":"Abstract: As a human factor in the procurement and presentation of financial reporting and reflection of the performance of organizations to different stakeholders, accountants play a crucial role. Therefore, due to this avior on accounting systems, especially in behaviors that are voluntary and completely arbitrary, this study aimed at identifying the dimensions of accounting citizenship behavior. The orientation of this research is fundamental; its philosophy is semi structured; the method used is qualitative and content of the content analysis technique. in this study, in order to collect information, 16 managers and managers of accounting discipline were selected based on the purposeful sampling method (snow ball), with semi structured interviews until theoretical saturation. Data analysis using three open coding stages, axial and selective coding and data were categorized in 99 concepts, 36 sub categories and 16 main categories. Accordingly, the content of citizenship behavior in accounting consists of three dimensions, individual, group and organization. The individual dimension of this behavior is the \"individual discipline\", \" chivalry \", \" Behavioral etiquette ,\" Personal promotion , conscience of work and \"individual initiative\"; then a group of those categories of \"sacrifice\", \"altruism\", \"helpful behaviors\" and then a group of those categories of","PeriodicalId":34790,"journal":{"name":"Hsbdry rzshy w rftry","volume":" ","pages":""},"PeriodicalIF":0.0,"publicationDate":"2022-03-01","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"49598444","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}

引用次数: 0

A Meta-Analysis of the Factors Affecting the Behavior of Auditors to Acceptance of Information Technology 影响审计人员接受信息技术行为因素的Meta分析

Hsbdry rzshy w rftry Pub Date : 2021-08-01 DOI: 10.52547/AAPC.6.11.1

A. Tahriri, Akram Afsay

{"title":"A Meta-Analysis of the Factors Affecting the Behavior of Auditors to Acceptance of Information Technology","authors":"A. Tahriri, Akram Afsay","doi":"10.52547/AAPC.6.11.1","DOIUrl":"https://doi.org/10.52547/AAPC.6.11.1","url":null,"abstract":": Advances in technology and the evolution of today's business world have challenged auditors with the obsolescence of traditional auditing methods. In such circumstances, the necessity and importance of using technology in the audit process are apparent. In recent decades, many studies have been conducted to identify factors affecting the acceptance of technology by auditors. The dispersion of the results and the time-consuming nature of the study, and the understanding of this phenomenon in the literature have provided a specific space for additional research to combine and integrate all available information. The purpose of this study was to integrate the results of experimental research conducted in this field and provide an objective and comprehensive picture of the factors previously identified on the acceptance of technology by auditors. In line with the research objectives, all existing literature and studies on the factors affecting the acceptance of technology in the auditing profession were combined using the meta-analysis method. Sixty-nine studies and twenty main and widely used relationships in technology acceptance in the audit profession were identified and analyzed. In addition, many relationships were adjusted based on country of origin and user type. The findings showed that all identified relationships are statistically significant. The most important factors in accepting technology from an individual perspective were identified as perceived usefulness, facilitator conditions and understanding of ease of use. Also, the most important factors in accepting technology from an organizational perspective were identified as cost-benefit technology, competitive pressure, technology-duty adaptation, and company readiness, respectively. The findings of this study can be used by professional policymakers, partners of auditing firms, employees in the profession, legislative bodies, and academics with creating a clear insight toward the effective factors for implementing technology in auditing firms","PeriodicalId":34790,"journal":{"name":"Hsbdry rzshy w rftry","volume":" ","pages":""},"PeriodicalIF":0.0,"publicationDate":"2021-08-01","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"45706471","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}

引用次数: 1

Investigating the effect of gender on the neutralization of client audit management and Auditor Earning Management Discovering Capability 性别对客户审计管理与审计师盈余管理发现能力中性化的影响研究

Hsbdry rzshy w rftry Pub Date : 2021-08-01 DOI: 10.52547/aapc.6.11.307

Shokrollah Khajavi, Farsid Ahmadi farsani

引用次数: 0

Model of Mind Mapping to Compilation of Audit Report 审计报告编制的思维导图模型

Hsbdry rzshy w rftry Pub Date : 2021-08-01 DOI: 10.52547/aapc.6.11.159

alireza leissi, Aliakbar nonahal nahr, Heydar Mohammadzadeh Salteh, M. Zeynali

引用次数: 0

Examination of environmental reporting motives: meta-synthesis application 环境报告动机的检验:综合应用

Hsbdry rzshy w rftry Pub Date : 2021-08-01 DOI: 10.52547/aapc.6.11.341

raheleh nazarian, Akram Taftiyan, Forough Heyrani