Audit

Open Access Article

1 - Investigate the impact of Auditors ethical on the discovery of manipulated financial data

Flexibility in accounting an opportunity for the company that through the manipulation of financial information، have some abuses to cover their actual financial swing. Therefore، the aim of this study is investigate the impact of Auditors ethical on the discovery of ma More

Flexibility in accounting an opportunity for the company that through the manipulation of financial information، have some abuses to cover their actual financial swing. Therefore، the aim of this study is investigate the impact of Auditors ethical on the discovery of manipulated financial data. For this purpose the indicators information of independence، integrity، impartiality and ethical rules on how the ethics of auditors، by means of questionnaires from the auditors and CPAs were collected and analyzed. Inferential tests results of mean and confirmatory factor analysis of structural equation showed that Auditor's ability to detect manipulated of financial information is impacted by Ethical rules of auditing، independence، impartiality and integrity and ethical aspects of the audit considerably. So that the integrity and impartiality of auditors were determined as the most important factor discovered by manipulating financial data. Manuscript profile

Open Access Article

2 - An Investigation of Consequentialism and Ethical Conscientiousness with Emphasis on Kant's Theory in the Society of Iranian Certified Accountants and its Impact on Adherence to Auditors' Professional Behavior
sherly Nematolahi Mohamadreza Vatanparast

Morality is a pervasive subject that covers all aspects of human life. Accounting is one of the most organized and disciplined professions in the world, and because of the type and nature of the services it offers, it must have a certain reputation. The continuation of More

Morality is a pervasive subject that covers all aspects of human life. Accounting is one of the most organized and disciplined professions in the world, and because of the type and nature of the services it offers, it must have a certain reputation. The continuation of this credibility and its validity and reliability depends on the intellectual and practical commitment of the members of the profession to its ethical and ethical standards. One of the fundamental issues in the philosophy of ethics in accounting is the discussion of the standard of ethical action and the evaluation of auditors' voluntary actions ethically. In this context, throughout history, numerous schools of thought and philosophers have emerged, one of which is Kant's moral school and moral consequentialism. In the first step, this research has investigated the place of ethical philosophies in formulating such professional behavior through library method. In the second step, using the survey method, it analyzes the auditors' views. Ethical responsibility and ethical consequence have a significant effect on the level of adherence to auditors' professional conduct. Adhering to two ethical dimensions of ethical duty and ethical consequence can also encourage auditors in the process of conducting ethical boundaries, including ethical duty-making and the result of the work presented in a way that will be relevant and credible to all. And this is related to moral consequentialism. Manuscript profile

Open Access Article

3 - Legal Enforcement of Violations of Ethical Values in the Supreme Audit Court
Fatholla Rahimi mehri haghighi

Society requires a variety of elements for its consistency and durability, including respect for high human and moral values. As these values, grow from the context of society; in all societies, both traditional and modern, they will have their place, some values includ More

Society requires a variety of elements for its consistency and durability, including respect for high human and moral values. As these values, grow from the context of society; in all societies, both traditional and modern, they will have their place, some values including respect for the rights of others, self-respect, self-sacrifice, and so on. Not all societies are valuable, and others are valued for the attitude of each community and its culture, but not all of these values have the same guarantee, and given the importance of these principles, they offer poor guarantees such as condemnation. To a greater extent, there are legal penalties that this article considers the observance of the lasting values in the Supreme Audit Court and examines this. And this, whether in the absence of compliance with these principles and human moral values executive guarantee considered legal or not? In other words, do the Supreme Audit Court employees face legal guarantees if they violate ethical values? We have come to an analytical conclusion that violating certain ethical values in laws such as the law of the supreme audit Court, the law of public accounting and the law on dealing with administrative offenses, etc. has legal guarantees and even severe punishments including dismissal and ... Manuscript profile

Open Access Article

4 - The Role of Auditors' Social and Professional Responsibility Insurance on Audit Risk and Audit Quality Using the Delphi Approach and Structural Equations
Ali Khozain

20.1001.1.23833279.1399.10.39.10.2

This research investigates the role of auditors' social and professional liability insurance on the risk of reputation and quality of audit using the Delphi approach. One way to eliminate risk is to transfer risk, and since auditors may face some risks for various reaso More

This research investigates the role of auditors' social and professional liability insurance on the risk of reputation and quality of audit using the Delphi approach. One way to eliminate risk is to transfer risk, and since auditors may face some risks for various reasons, such as failures, professional liability insurance is at stake for them. This study was conducted using a Delphi approach based on 95 questionnaires completed by the auditors in 2018. Using by Structural Equations the results of the first hypothesis showed that independent auditors consider social and professional liability insurance to reduce the risk of their reputation and there is a negative and significant relationship between social insurance and professional liability insurance and the risk of auditors' reputation. The association with the second hypothesis of the results showed that social and professional liability insurance would reduce audit quality Manuscript profile

Open Access Article

5 - The Effect of the organization's ethical care devices on alerting about financial corruption in audit Institutions
Naser Eghbalifar ghodartallah talebnia hamedreza vakili fard

20.1001.1.23833279.1399.11.41.3.2

The purpose of this research is to test the impact of organization's ethical tools on the prevention of financial corruption in the audit firms. The necessity of establishing ethical care tools in the organization is to a point where many large organizations responded t More

The purpose of this research is to test the impact of organization's ethical tools on the prevention of financial corruption in the audit firms. The necessity of establishing ethical care tools in the organization is to a point where many large organizations responded to the legal and environmental pressures by forming a moral culture in their organizations. The present study is descriptive-survey and in time domain of 1395. The studied sample consisted of 330 interviewees among auditors working at the Audit Institutions of the Member of the Public Accountants Association and the Audit Organization. To assess the research hypotheses, the value of probability (T-value) obtained from the fit of the model was statistically significant in terms of parameters and using SPSS and AMOS software. The findings of the research showed that the audit firm's ethical support instruments on professional audit warning, the understanding of professional Iranian auditors from individual responsibility and the consequences of the questioning operation had a significant effect. Also, the findings of the research indicate that the audit firms 'ethical environment is not meaningful on the Iranian professional auditors' perceived costs of reporting. In other words, the findings show that the perception of Iranian professional auditors of individual responsibility for reporting, the understanding of Iranian professional accountants from reporting costs, the perception of Iranian professional auditors from the consequences of the questionable actions on the warning of professional auditors have a meaningful effect in Iran. Also, the results of mediator variables showed that the audit ethical care tools of institutions have a significant effect on the warning of professional auditors through the "taking responsibility for reporting on the individual" in Iran. Besides, the findings of the research showed that the audit firm's ethical care tools did not significantly affect the warning of professional auditors in Iran through the "perception of reporting costs". Manuscript profile

Open Access Article

6 - Studying the interaction methods of the central bank supervision department with the audit and internal inspection units of banks and evaluating its impact on the efficiency and effectiveness of banking supervision
seyed mojtaba hasani shahi sara Seyed Mohammad Reza Raiszadeh Ali Fallah

20.1001.1.23833279.1400.12.46.7.3

The aim of this study was to investigate the interactions of the central bank supervision department with the audit and internal inspection units of banks and to evaluate its impact on the efficiency and effectiveness of banking supervision. This research is applied in More

The aim of this study was to investigate the interactions of the central bank supervision department with the audit and internal inspection units of banks and to evaluate its impact on the efficiency and effectiveness of banking supervision. This research is applied in terms of purpose, and in terms of descriptive-survey approach. In this study, all senior managers of bank branches in Tehran were considered as a statistical population of 150 people. According to Krejcie and Morgan's table, a society of this size required at least 108 statistical samples. In this study, simple random sampling method was used to select statistical samples. The main tool used in this study was a questionnaire based on experts' opinions which contained 22 items. In this questionnaire, the answers were designed based on a five-point Likert scale (from strongly disagree to strongly agree). The validity and reliability of this questionnaire were evaluated and confirmed in different ways. After distributing and collecting questionnaires and extracting data, descriptive and inferential analyzes through SPSS and LISREL software were on the agenda. In this process, descriptive analyzes were performed on the research variables, KMO test, Kolmograph-Smirnov test, confirmatory factor analysis and path analysis. Finally, the results showed that the interaction of the central bank supervision department with the internal audit units of banks has a strong and significant positive effect on the efficiency and effectiveness of banking supervision. Manuscript profile

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