leila ranjbarian; nader rezaei; rasoul abdi; askar Pakmaram
Abstract
Subject and Purpose of the Article: The present study analyzes the decision-making process in the professional judgment model of auditors and is in the field of behavioral research in auditing.Research Method: The research method is descriptive-analytical-research. The present study is a combined method ...
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Subject and Purpose of the Article: The present study analyzes the decision-making process in the professional judgment model of auditors and is in the field of behavioral research in auditing.Research Method: The research method is descriptive-analytical-research. The present study is a combined method that the qualitative part was based on identifying the factors affecting the professional judgment of the auditor by examining the theoretical foundations and conducting Delphi analysis with the participation of 20 experts as panel members. The quantitative part also sought structural and interpretive modeling through the formation of its own structural interaction matrix.Research Findings: The results show that the most important factors in judging the auditor's profession in the designed model are defining the subject of decision making, evaluation, measuring relevant criteria, identifying solutions, ranking solutions and selecting the best solutions. These factors were indicators of the decision process in Delphi results.Conclusion, originality and its Contribution to the knowledge: The decision-making process at the highest level was the least influential factor on the auditor's professional judgment, qualitative characteristics, audit evidence, personality type, professional oversight of auditors' work, results of audit procedures, and inherent risk assessment.
Asghar Aizizi; Ali Asghar Anvary Rostamy; Rasool Abdi; Nader Rezaei
Abstract
Subject and Purpose of the Article: Today, management accounting techniques provide the valuable information needed by managers of organizations and are expected to be effective on management control systems. The main purpose of this study is to provide a model that can explain the impact of different ...
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Subject and Purpose of the Article: Today, management accounting techniques provide the valuable information needed by managers of organizations and are expected to be effective on management control systems. The main purpose of this study is to provide a model that can explain the impact of different management accounting techniques on the performance of management control systems of companies.Research Method: The statistical population of this study is all companies active in the Tehran Stock Exchange whose major shareholders are the government or are affiliated with the government in 2019 and the statistical sample is 140 companies. The research measurement tool was a questionnaire. Correlation analysis and causality analysis (path analysis) have been used to test the research hypotheses.Research Findings: Findings showed that the use of management accounting techniques by companies has significant differences and that different management accounting techniques do not have the same effect on the performance of management control systems.Conclusion, Originality and its Contribution to the Knowledge: According to this research, with the improvement of management accounting techniques, the efficiency of management control systems will also be improved. Also, the techniques available in the resource reduction category have the most direct impact on the efficiency of the management control system, and the other techniques are sources of information, planning, management control, and value creation, respectively.
