External Auditing

With the rapid advancements in technology, particularly in the realm of automation and robotics, auditing processes have undergone significant transformations. These changes have not only impacted the efficiency and accuracy of auditing processes but have also raised concerns about the future of jobs and the necessary skills in this field. This research examines the effects of robotic process automation on auditing and seeks to answer the question of how these technologies can assist in improving auditing processes while also presenting certain challenges. The findings indicate that robotic process automation enables auditors to focus on deeper analyses and risk assessments by reducing the time and costs associated with repetitive tasks. Additionally, this technology can enhance accuracy in information processing and facilitate real-time monitoring of operations. However, these advancements also bring challenges, including the reduction of traditional jobs and the changing nature of job roles. This necessitates a reconsideration of the structure of auditing teams and the development of new training programs to enhance human skills in this domain. Ultimately, based on the findings, it can be concluded that robotic process automation not only contributes to improved efficiency and accuracy in auditing but also necessitates fundamental changes in job structures and required skills. The creation of a “smart auditor”, which combines human judgment with advanced algorithms, could provide an appropriate response to these challenges.

Blockchain technology، as a transformative innovation in various fields، especially in accounting and financial reporting، has high potential for improving transparency، operational efficiency، process security، and the ability to record immutable information. This system، due to its unique features، can help reduce information asymmetry and increase trust in the ecosystem. The aim of this article is to explain the role of blockchain technology in accounting and financial reporting. This article examines the concepts and structure of blockchain and its impact on accounting. The use of smart contracts in accounting and auditing is discussed، and the benefits resulting from the use of blockchain-based financial reporting are highlighted. Blockchain can improve transparency and reduce financial reporting costs، but it also requires initial investments and compliance with legal and regulatory requirements. This article suggests that integrating blockchain with existing systems can lead to significant improvements in accounting and auditing. This article clearly shows that blockchain technology can act as a transformative factor in accounting and auditing، helping to create a more transparent and efficient financial ecosystem.

Recent advancements in digital technology have ushered in the emergence of Robotic Process Automation within the field of auditing. This technology enhances the efficiency and accuracy of auditing operations by automating repetitive and time-consuming tasks, thereby shifting the role of auditors from routine activities to more analytical and strategic functions. The aim of this study is to investigate the impacts of Robotic Process Automation on auditing. By examining scholarly resources from 2013 to 2025, including research articles and technological documentation, the findings of the research clearly indicate that RPA leads to significant improvements in operational efficiency, accuracy, and consistency in auditing processes through the automation of repetitive tasks. Furthermore, the results substantiate the notion that RPA acts as a key driver in shaping the future of auditing by enhancing productivity, reducing errors, and increasing compliance with regulations. This technology enables auditors to focus on strategic analyses rather than mundane tasks. However, challenges such as the complexity of integration with existing systems, workforce resistance, and security concerns have impacted its widespread adoption. It is anticipated that the integration of RPA with artificial intelligence and machine learning will enhance capabilities such as financial forecasting and intelligent decision-making.

This study investigated the role of business intelligence in improving financial reporting quality. The study was conducted using a survey method. The statistical sample includes finance and accounting managers and supervisors in 384 listed firms at TSE & OTC. The research instruments were standard questionnaire on business intelligence and financial reporting quality. The data were analyzed using LISREL software and based on the confirmatory factor analysis approach and the structural equation modeling method. The findings showed that business intelligence has a significant effect on improving financial reporting quality. Also, further analyses were conducted on business intelligence sub-criteria including data integration, analytical capabilities, information content quality, information access quality, information use in the business process, and analytical decision-making culture. Evidence suggests that business intelligence sub-criteria also have significant impact on improving financial reporting quality. The results of the path analysis showed that analytical decision-making culture and information access quality have the greatest impact on the financial reporting quality. In addition, analytical capabilities have the least impact on financial reporting quality. As a whole, the findings indicate that the use of business intelligence creates a more comprehensive view of financial processes and more accurate financial reporting.

The primary objective of this study is to examine the challenges and benefits of utilizing artificial intelligence (AI) as an emerging technology in the field of auditing. As one of the most advanced contemporary technologies, AI has had a significant impact on various industrial and service sectors, particularly in accounting and auditing. With rapid advancements in machine learning algorithms, natural language processing, and big data analytics, AI has enhanced traditional auditing processes and introduced innovative solutions to improve efficiency and accuracy. Leading accounting firms such as PwC, Ernst & Young, KPMG, and Deloitte have invested over $9 billion in recent years in the development of AI-driven auditing solutions. AI has the potential to redefine and optimize auditing processes, contributing to improved quality and reduced operational costs. However, its adoption in auditing faces challenges such as accountability and traceability, ethical considerations, the need for regulatory frameworks, and resistance to change. This study, through a review of existing research on AI applications in auditing, identifies the key risks and benefits associated with the integration of this technology into the field.

Objective
With the rapid growth of the economy and the expanding role of the private sector, financial markets have gained increased importance. Among the factors influencing the efficiency of financial markets, how information is disseminated to various stakeholders plays a crucial role. The method of information transfer stands as a key component in shaping the efficiency of capital markets. Management Commentary (MC), serving as a supplementary report to companies' financial statements, holds a pivotal role in enhancing capital market transparency through the disclosure of both financial and non-financial information. The objective of this research is to formulate an MC framework and subject it to experimental testing utilizing quantitative data. It is to introduce, for the first time, an MC framework specifically tailored to the context of Iran.

Methods
This study adopts a mixed research methodology. Initially, qualitative content analysis was utilized, involving the comprehensive review of documents and studies pertaining to the IFRS Foundation in the domain of Management Commentary (MC), along with other relevant guidelines and reporting frameworks. This systematic examination facilitated the construction of the initial MC reporting framework and the formulation of pertinent hypotheses. Subsequently, to adapt and present the MC reporting framework in the Iranian context, survey data, obtained through a researcher-designed questionnaire, was collected. Each sub-category of the reporting framework was assessed and ranked using the one-sample Wilcoxon signed-rank test, with the final ranking determined based on Friedman's test

Objective
Auditing, a cornerstone of ensuring the reliability, credibility, and transparency of corporate financial information, is vital to economic stability. The advent of information technology has revolutionized traditional auditing practices, rendering effective audits nearly impossible without technological integration. Artificial intelligence (AI) introduces both opportunities and challenges in accounting and auditing, particularly by enhancing data processing speed and quality. Although extensive research has explored AI’s role in auditing in developed countries, studies in developing nations, including Iran, remain limited. This study aims to evaluate AI’s potential to enhance auditing processes, focusing on its capacity to improve efficiency and quality across diverse economic contexts.
Methods
This applied study adopts a mixed-methods approach. The qualitative phase involved semi-structured interviews with 12 purposefully selected experts in auditing and AI, including members of the Iranian Association of Certified Public Accountants and academics. Interview data were analyzed using grounded theory through open, axial, and selective coding, with MaxQDA software employed for precise and efficient textual analysis. The quantitative phase utilized a survey of 200 auditors from various Iranian audit firms and organizations. The proposed model was validated using structural equation modeling (SEM) via SmartPLS to assess model fit indices

Objective
Sustainability auditing is a systematic and independent process for evaluating an organization's performance in various areas of sustainability, including environmental, social, and economic aspects. The purpose of this type of audit is to identify the organization's strengths and weaknesses in these areas, provide solutions to improve performance, and ensure compliance with legal requirements and international standards. This qualitative research aims to present a sustainability audit model in the retail industry.

Methodology
This study applies the Cranhelm and Gold-Kohl multiple-database method. Its participants include academic experts in auditing and accounting, as well as representatives from private-sector retail companies, selected through a theoretical sampling method. A semi-structured interview approach was employed to identify the key categories of the sustainability audit model within the retail industry. Using this method, in-depth interviews were conducted with 25 auditing and accounting experts, through which the necessary data were collected.

در این مقاله اهمیت انتخاب دوره حسابداری بازارمحور و کاربردی در تبریز بررسی شده و آموزشگاه آپادانا به عنوان یکی از معتبرترین مراکز آموزشی معرفی می‌شود. با توجه به رشد تقاضا برای حسابداران ماهر در تبریز، یادگیری مهارت‌های عملی و نرم‌افزارهای مالی پرکاربرد برای ورود سریع به بازار کار ضروری است.

نکات کلیدی مقاله:

نیاز بازار کار در تبریز:

تبریز به عنوان قطب اقتصادی شمال‌غرب کشور، فرصت‌های شغلی فراوانی برای حسابداران فراهم کرده است.

شرکت‌ها، دفاتر مالیاتی، فروشگاه‌ها و استارتاپ‌ها به دنبال نیروهای متخصص و مسلط به نرم‌افزارهای حسابداری هستند.

ویژگی‌های بهترین دوره حسابداری:

آموزش عملی و پروژه‌محور

کار با نرم‌افزارهای پرکاربرد مثل هلو، سپیدار و اکسل پیشرفته

تسلط بر قوانین مالیاتی، دفاتر قانونی و اظهارنامه‌های مالی

تحلیل صورت‌های مالی و تهیه گزارش‌های مالی واقعی

تمرکز بر مهارت‌آموزی و آماده‌سازی برای اشتغال فوری

مزایای دوره حسابداری در آموزشگاه آپادانا:

آموزش کاملاً کاربردی و بازارمحور

تدریس توسط اساتید مجرب و متخصص

پشتیبانی شغلی و معرفی به بازار کار

ارائه مدرک معتبر فنی‌وحرفه‌ای

محیط آموزشی حرفه‌ای و مجهز

برگزاری دوره‌های منعطف برای شاغلان و دانشجویان

آموزش نرم‌افزارهای مالی پرکاربرد:

کار با نسخه‌های واقعی نرم‌افزارها

تمرین روی اسناد مالی، فاکتورها، لیست بیمه و گزارش‌های مالیاتی

ارتقای مهارت‌های عملی برای ورود مستقیم به شرکت‌ها و دفاتر مالی

مدرک و اشتغال:

دریافت مدرک فنی حرفه‌ای حسابداری معتبر در ایران و برخی کشورهای خارجی

معرفی هنرجویان برتر به شرکت‌ها، دفاتر حسابداری و موسسات مالی تبریز

جمع‌بندی:
اگر به دنبال آینده شغلی مطمئن در تبریز هستید، انتخاب یک دوره حسابداری بازارمحور اهمیت ویژه‌ای دارد. آموزشگاه آپادانا با ارائه آموزش‌های عملی، تدریس نرم‌افزارهای تخصصی، پشتیبانی شغلی و اعطای مدرک معتبر، یکی از بهترین گزینه‌ها برای شروع و پیشرفت در این حوزه محسوب می‌شود.

Over the years, the accounting function shifted from human efforts in the record-to-report process to digital solutions in the delivery of timely information. In this regard, many tasks are becoming hybrid human-robot tasks, highlighting the need for accountants who can effectively leverage their unique strengths to enhance productivity and efficiency. This study examined the effect of these key changes in the practice of the accounting profession that result from the use of virtual network applications. The study combined practical experience with literature reviews. It concluded that the adoption of virtual technologies in accounting only requires complementary skills and is not necessarily disruptive to the practice of the profession. It was recommended that substantial reforms be implemented in accounting education and professional development, emphasising the necessity of a more interdisciplinary approach. This approach should encompass the integration of ethical principles and technological proficiency to equip future practitioners with the skills required to navigate the increasing complexity and dynamic nature of the accounting profession.

Bu çalışmanın amacı, 2007 yılında başlayan küresel finansal krizin Türkiye’de denetçi ihtiyatlılığı üzerine
etkisinin incelenmesidir. Bu amaç için Borsa İstanbul’da 2005-2011 yılları arasında işlem gören 138 işletme
analizde kullanılmıştır. Analizde kullanılan değişkenler, literatürdeki çalışmalardan seçilmiştir. Bu çalışmada
finansal krizin denetçi ihtiyatlılığı üzerine etkisi olup olmadığını test etmek amacıyla lojistik regresyon modeli
kullanılmıştır. Ayrıca, kriz öncesi (2005-2006) ile kriz dönemi (2008-2009) arasında ilişki olup olmadığını test
etmek amacıyla da t-testi kullanılmıştır. Yapılan çalışma sonucunda literatürle uyumlu bir şekilde, denetçiler
tarafından kriz döneminde süreklilikle ilgili daha ihtiyatlı davrandıkları, bu durumun kriz sonrasında (2010-
2011) da devam ettiği görülmüştür. Ancak kriz sonrası süreklilikle ilgili görüşlerin kriz dönemine göre biraz daha
esnediği tespit edilmiştir. Analize dahil edilen gözlemlerin kriz öncesi ve kriz dönemine göre aralarında
istatistiksel olarak anlamlı fark olup olmadıklarını tespit etmek için uygulanan t-testi sonucuna göre önemli bir
farklılık olmadığı belirlenmiştir. Ayrıca kriz dönemi ile kriz sonrası dönem arasında denetçilerin ihtiyatlılıkları
açısından da istatistiksel olarak anlamlı bir fark olmadığı belirlenmiştir. Bunun yanında; piyasa değerinin doğal
logaritması, toplam aktifin doğal logaritması, aktif karlılık oranı ile cari oran değişkenlerinin süreklilik
değerlendirmesi açısından istatistiksel olarak anlamlı oldukları tespit edilmiştir. Ayrıca denetçi görüşünün dört
büyük denetim firması tarafından verilip verilmemesi ise istatistiksel olarak anlamlı çıkmamıştır.

There is little evidence available on whether audit report quality affects firm value. Therefore, this study examines the effects of audit report quality on value of consumer goods firms in Nigeria. The study relies on secondary data derived from various companies' financial statements to determine firm value, applying an all-inclusive multivariate analysis. Samples of 18 consumer goods firms quoted in Nigeria Exchange limited were used for the period of eleven years spanning 2010 to 2020. The study employed ex-post facto and longitudinal research design. The data were collected from annual reports of the selected consumer goods companies and three (3) specific objectives and hypotheses were subjected to some preliminary data tests such as descriptive statistics, Pearson correlation analysis and variance inflation factor and were analyzed using panel regression analysis. The empirical analysis using a total of 198 company-year observations, shows that audit fee and auditor education level have positive and significant effects on value of quoted consumer goods companies in Nigeria at 95% confidence level respectively. Generally, the value of R-squared which is the coefficient of determination stood at 44% which implies that 44% of the systematic variations in individual dependent variables were explained in the model while about 56% were unexplained thereby captured by the stochastic error term. In line with the above findings, this study therefore recommends among others that, audit fees should be monitored to ensure that no audit firm has a client whose audit fee exceeds more than five per cent of total audit fee as suggested by the Institute of Chartered Accountants of Nigerian code of conduct for professional accountants.

Objective
Iranian researchers in the field of accounting face a critical challenge in choosing between adhering to international or local writing conventions. Despite a significant increase in the number of domestic academic journals and accounting graduates over the past 15 years, the rate of publications of original, high-quality articles in reputable international journals remains low. Efforts to enhance article-writing practices and align with global scientific standards have yielded limited success, leaving locally published articles burdened with content, structural, and formal deficiencies. Drawing on prior research and existing methodology literature, this study provides practical guidelines to improve the quality of quantitative accounting articles and enhance their alignment with international standards.
Methods
This study employs a comparative approach, which involves drawing insights from accounting articles published in prestigious international journals and incorporating key points from both domestic and international methodology research and literature. The aim is to develop a quantitative paper that meets global scientific standards. Initially, an appropriate pattern is introduced, representing all essential components of a quantitative accounting study. Subsequently, based on relevant theoretical and empirical evidence, the essential guidelines for developing each component of a quantitative accounting article are provided in the form of “best practices” and “pitfalls to avoid.” Additionally, references to authoritative sources are made to substantiate the underlying rationale for these points and provide concrete examples.

Objective
The transition toward International Financial Reporting Standards (IFRS) has emphasized the role of fair value in financial reporting. To determine fair value in financial reports, preparers rely on observable market-based inputs and unobservable inputs derived from the reporting entity’s assumptions. Given the extensive reliance on professional judgment in determining fair value, particularly following the approval of Iranian Accounting Standard No. 42, and the lack of operational guidelines for its implementation, this study aims to develop a systematic framework for professional judgment in fair value measurement to enhance the preparation of financial information in Iran.
Methods
This study utilized a combination of systematic literature review and fieldwork methods. Data were collected through semi-structured interviews with 10 Iranian accounting and auditing experts from four groups—valuers, auditors, preparers, and regulators—conducted between the beginning and end of August 2023. Additionally, a structured questionnaire based on fuzzy logic was administered to 30 experts from the same groups, and the Delphi method was applied to analyze the results. The Best-Worst Method (BWM) was also used to assess the significance and prioritize the components of the framework with input from 8 experts. The Kruskal-Wallis statistical test was employed to compare the views of the four groups, and follow-up interviews with 5 experts were conducted to evaluate the internal validity of the findings.

Objective
The theoretical framework of management accounting encompasses the principles and concepts used to prepare and interpret financial information for managers. This framework assists accountants in preparing financial information aligned with organizational objectives and aids managers in accurately interpreting this information for effective decision-making. Additionally, it enhances the efficiency and quality of financial information and increases trust in organizations. Therefore, providing a coherent model for developing the theoretical framework of management accounting is crucial. Accordingly, this research aims to elucidate the importance of the theoretical framework of management accounting and propose an appropriate model for its development. Hence, the primary issue addressed in this study is to determine what model can be prescribed for developing the theoretical framework of management accounting.
Methods
In this research, both field and library methods were utilized to implement a grounded theory approach aimed at identifying core categories, causal conditions, contextual conditions, strategies, intervening conditions, and outcomes for developing the research model in 2023. The study population includes experts in management accounting, university professors in the field of accounting, and other scholars in management accounting from both domestic and international contexts, whose teaching and research areas closely align with the subject of this research and who have encountered it in their work. A purposive snowball sampling approach was employed for sample selection in this study. To extract the components influencing the development of the theoretical framework of management accounting, and given the lack of a coherent model in the related literature, a systematic review of theoretical foundations and semi-structured interviews with 13 experts from both domestic and international contexts were conducted. This approach aimed to address the weaknesses of existing theoretical foundations and ensure the identified categories reached a saturation stage.

Objective
In recent years, the rapid advancement of technology has significantly reduced information distortions and eased restrictions on accessing information. Accounting is one of the fields most influenced by these changes. Emerging technologies, such as artificial intelligence, blockchain, and cloud computing, have improved data quality and increased the speed of access to information. Therefore, identifying these technologies and evaluating their efficiency has become essential for survival in the current information age. This research aims to identify the effective dimensions of these new technologies on the accounting profession to enhance its capabilities and increase efficiency in real-time decision-making.
Methods
This research is qualitative, applied in its objectives, descriptive in methodology, and employs a survey approach. By adopting a systematic approach and considering the study's exploratory nature, this research aims to identify and analyze the significant effects of new technologies on the accounting profession. It also highlights the necessity of systematically and methodically analyzing the effective dimensions of these technologies and integrating the findings of previous studies that have addressed this subject. The qualitative meta-synthesis method of Sandelowski and Barroso, consisting of seven stages, was utilized to achieve this objective. The sample included 40 articles selected from the research period spanning March 2019 to October 2020. After extracting the effective dimensions of these new technologies using the meta-synthesis method, the impact coefficient of each dimension was determined through the Shannon Entropy method based on a content analysis approach. Finally, the categorized components were ranked using the SWARA method.

Objective
Management accountants play a crucial role in shaping the strategic direction of organizations by utilizing management accounting techniques, which are essential tools for achieving strategic objectives. The design and implementation of management accounting techniques are strongly influenced by organizational culture, i.e., the ability of management accountants to build strong relationships with others, and the development of efficient information systems. This study investigates the impact of four contingent variables (soft skills, information systems, innovation culture, and outcome culture) alongside four control variables (firm size, competition, perceived environmental uncertainty, and product diversity). The study is grounded in a comprehensive model that outlines how these factors influence the implementation of strategic management accounting techniques.
Methods
This research is classified as applied in nature, and the data collection method employed is a descriptive-survey. The data was collected through a 5-point Likert scale questionnaire. The questionnaire included two parts; the first part included demographic questions, and the second part included questions related to research constructs. The study's population consisted of accountants employed in manufacturing companies. The sample size comprised 173 accountants. To analyze the data, structural equation modeling (SEM) was employed using SPSS version 26 and Smart PLS software version 3.

The effectiveness of audit compliance is a critical factor in ensuring organizational integrity risk mitigation, and stakeholder confidence. This study investigates the effect of stakeholder's expectations on audit compliance among selected audit firms in Nigeria, with a focus on the roles of stakeholder perception, audit scope, and audit timing. The study employed purposive research design, adopts a quantitative approach. The targeted population was 1, 282 as at 31 st December 2023. The sample size was 344 using Daniel (1999) formula. Regression analysis was employed to test the hypotheses and evaluate the relationships between the variables. The findings revealed that stakeholder perception significantly influences audit compliance, while both audit scope and timing also play critical roles in shaping compliance outcomes. Specifically, the study indicated that narrowing audit scopes and unrealistic audit timelines can negatively impact audit quality and adherence to regulatory standards., enhance public trust, and improve the overall effectiveness of audits in Nigeria. This study recommends strengthening regulatory oversight, promoting the adoption of the findings underscore the importance of aligning audit practices with stakeholder expectations to bridge the audit expectation gap technology driven audit tools, and enhancing stakeholder engagement to ensure more effective audit compliance. This study provides actionable insights for policymakers, regulators, and audit firms in Nigeria.

Bu çalışmanın amacı, muhasebe hileleriyle mücadelede teknoloji ve yazılımların rolünü, Gine ve Türkiye örnekleri üzerinden incelemektir. Günümüzde ekonomik ve finansal suçların küresel ölçekte artış göstermesi, işletmeleri denetim ve kontrol süreçlerinde çeşitli zorluklarla karşı karşıya bırakmakta ve hilenin önlenmesi ile tespitine yönelik dijital çözümlerin kullanımını zorunlu hale getirmektedir. Ölçekleri ne olursa olsun, işletmeler yasadışı uygulamalara karşı savunmasız kalmakta ve bu durum, finansal istikrarlarını ve kurumsal itibarlarını ciddi şekilde tehdit etmektedir. Bu çalışma, Gine ve Türkiye'de uygulanan stratejileri analiz ederek, teknolojik çözümlerin muhasebe ve finans süreçlerinde şeffaflığı artırma, kamu güvenini tesis etme ve süreçlerin bütünlüğünü koruma üzerindeki etkilerini ortaya koymayı amaçlamaktadır. Dijital inovasyonun finansal işlemlerin güvence altına alınmasındaki merkezi rolüne vurgu yapan bu araştırma, karar alıcılar ve sektör profesyonellerine yönelik somut öneriler sunarak, iç kontrol mekanizmalarının güçlendirilmesine ve finansal yönetişim uygulamalarının iyileştirilmesine katkı sağlamayı hedeflemektedir.

There is a level of information asymmetry between the agents (management and the board of directors) and the principal (shareholders) in every company. The purpose of this study is to examine the scope of monitoring mechanisms in non-financial listed companies of Nigeria. This paper also investigates the impact of managerial ownership and horizontal-agency-costs on the mechanisms. Panel-corrected standard errors in Stata 12 application was used to test the hypotheses. The result suggests that the horizontal-agency-cost positively relates to monitoring mechanisms. It also provides evidence that managerial ownership has a significant negative impact on monitoring mechanisms. These findings suggest policy implications to the board of directors, the internal and external auditors on their monitoring roles. Likewise, the findings are beneficial to the government and regulatory agencies for possible further review of the guidelines on corporate governance. This paper contributes to knowle...

This research aims at identifying the reasons for the difference between the financial auditor and what is expected of him by the users of the results of his work or the community while preserving the assets of audit work in terms of economic, financial, accounting, legal and administrative. The researchers adopted on books, scientific journals and previous studies in order to achieve the theoretical side. A questionnaire was used to collect data and information for the formulation of research results. The research found that the reasons for this gap and this lack is the lack of clarity of the role of references and confusion between concepts, such as confusion between management and auditing in particular and shortcomings in the qualification of references and shortcomings in the role of organizations professional related. In general, the results of the research indicate that the practical and practical preparation of the auditor and ensuring its independence and transparency and the follow-up of the relevant organizations to develop it and its role in the organizations or accounting institutions will lead to a satisfactory convergence between the auditor and reasonable expectations of the users of the reports or financial statements. The auditor's ultimate objective is to ensure the correctness and integrity of the documentation and recording of the financial statements.

Objective In recent years, numerous changes and developments have impacted the auditing profession and are expected to continue influencing it in the future. Advances in information technology and the impact of their tools on audits, new needs of audit users, new reporting and governance models, domestic and global economic and political events, etc., are examples of these changes. Evidence shows that the necessary changes in auditing are not keeping pace with the speed of these developments, resulting in delayed and mostly passive responses. To sustain the profession, improve service delivery, and enhance audit quality, it is crucial to respond to upcoming changes proactively and be prepared for the future by identifying and reacting to emerging trends. Otherwise, the auditing profession risks losing its status as a valuable service. Identifying the drivers of change is the first step in addressing these changes, allowing us to prepare for future events. Therefore, the purpose of this research is to systematically review the literature, classify the results, and interpret the findings to identify the future drivers of auditing. Methods This research is both practical and qualitative, conducted using a meta-synthesis approach. The process involved setting research questions, systematically reviewing the literature, screening the identified studies, extracting information from the articles, and analyzing and

The collapse of major corporations over the last two decades highlights significant vulnerabilities in corporate governance, risk management, and audit practices. This paper explores the underlying reasons for these failures, focusing on governance shortcomings, unethical behavior, market dynamics, and operational inefficiencies. Additionally, the paper underscores the pivotal role of robust audit and risk management frameworks in preventing such disasters. Key case studies, such as Enron, Lehman Brothers, and Wirecard, are analyzed to draw practical lessons for corporations and policymakers.

This research paper aims to understand and analyze the role of the statutory auditor in reducing financial corruption in Algerian economic institutions and to demonstrate the most important obstacles that limit his effectiveness in combating this corruption or the facts that make him complicit in it. In order to complete this study, we relied on the descriptive analytical approach in the theoretical aspect. Then an applied study in four institutions at the region of Tlemcen.
Our study led to several results, the most important of which is that mandatory audit remains one of the most important mechanisms for monitoring institutions in the Algerian business environment in order to strengthen transparency and accountability, despite the presence of many obstacles that limit its role, and sometimes even its contribution, in reducing financial corruption
Keywords: statutory auditor, financial corruption, Mandatory auditing

This study suggest there are certain similarities between accounting scandal and expected global crises such as: lack of reliable and accurate accounting information, markets` negligence of basic rules and price bobbles. All these factors have brought an erosion of public confidence. Setting up public confidence requires radical changes such as: tough accounting legislations like SOX, continuous improvement in GAAP, introducing of insurance mechanism on auditing reports etc. ÖZET Bu çalışma Amerika Birleişk Devletleri'nde ortaya çıkan muhasebe skandalları ile 2002 yılında bu skandalları sonlandırabilmek umuduyla yürülüğe sokulan Sarbanes-Oxley Yasası (Sarbanes-Oxley Act/SOA) incelenecektir. Ayrıca bu çalışma ile finansal krizler ile muhasebe skandalları arasındaki ilişki incelenmeye çalışılacaktır. Bu amaçla konuya muhasebeciler, denetçiler ve finansal piyasa uygulayıcıları açısından ayrı ayrı bakılacaktır.

A presente investigação tem como objetivo estudar os efeitos da rotação do ROC e/ou da SROC sobre a qualidade da auditoria, nas empresas portuguesas não financeiras, cotadas em bolsa, no período de 2007 a 2017. Analisamos se a rotação do ROC tem impacto na qualidade da auditoria ou se é uma medida que deve ser complementada com a rotação da SROC. A metodologia tem por base a análise documental, bem como a análise descritiva e inferencial. Na análise estatística inferencial optou-se pela utilização de modelo de Regressão Logística. Os resultados empíricos indiciam que a rotação do ROC e das SROC’s não têm impacto na qualidade da auditoria. Esta investigação permitiu, à comunidade académica, uma melhor compreensão do impacto da rotação do ROC/SROC sobre a qualidade da auditoria ao preencher o gap na literatura nacional sobre este tema.N/

The understanding and knowledge of monitoring mechanisms and organizational attributes are useful to the management, shareholders, government, regulatory and enforcement agents, board of directors, internal and external auditors and the public at large in any community. The knowledge of this subject matter has been on the rise because of its ability to resolve agency problems in organizations.The main objective of this paper is therefore to consider the conceptual and theoretical relationship between the organizational attributes and monitoring mechanisms as related to non-financial publicly listed companies in Nigeria. The study will also establish the impact of organizational attributes and monitoring mechanisms on the opportunistic attitudes of management with consideration of the implementation level of monitoring mechanisms in the non-financial listed companies in Nigeria. There is a need for more research on the monitoring mechanisms highlighted in the Nigerian code of corpora...

The authors wish to thank the Accounting and Finance Association of Australia and New Zealand (AFAANZ) for a research grant which made this project viable. They also wish to express their gratitude to the Institute of Internal Auditors (IIA) Australia, for their assistance and support for the research instrument which was distributed to delegates at an IIA conference. Finally, the helpful comments of two anonymous reviewers and the participants at the

PurposeThe purpose of this paper is to explore the ethical decision making of internal auditors and the impact of corporate governance mechanisms thereon. It also aims to explore whether ethical decision making is influenced by years of experience in internal auditing.Design/methodology/approachA total of 66 internal auditors were presented with five ethical dilemmas. For each scenario, a key element of corporate governance was manipulated to assess its impact on ethical decision making. These were audit committee support; management integrity regarding accounting policies; management integrity regarding pressure on internal audit; external auditor characteristics; and organisational code of conduct.FindingsParticipants were generally sensitive to ethical dilemmas but were not always confident that their peers would act ethically. A higher quality external audit function was positively associated with internal auditors' ethical decision making. However, the strength of other gov...

This paper extends the agency cost literature by examining whether managerial ownership, leverage and audit quality are associated with higher performance of companies traded on the Malaysian ACE (Access, Certainty, Efficiency) Market. The sample consists of 82 companies listed on the Malaysian ACE Market for the period from 2007 to 2009. Analyses of descriptive statistics, correlation analysis, and multiple regressions are used to address the research hypotheses. The descriptive statistics analysis reveals that ACE Market companies do not perform better for the three year test period. This result may explain why the number of listed stocks on the ACE Market decreased from 2006 to 2009. Contrary to the proposed hypotheses, this study finds that audit quality has a statistically significant negative effect on firm performance. The empirical results suggest that higher audit fees received by auditors may create bonding between client and auditors.

OZ Yeni Kamu Yonetimi” veya “Yeni Kamu Isletmeciligi” biciminde kendisine gosteren “yonetisim” eksenli donusumun disavurumlarindan biri de, kamusal denetimde “yasallik” veya “uygunluk” denetiminin yani sira “performans denetimi” sureclerini one cikarmasidir. Denetim kavrami Kita Avrupasi cikisli olmasina ragmen performans denetimi Anglo-Sakson hukuk ve idare geleneginin bir yansimasidir. Turkiye’de de 1996 yilinda 4149 sayili Kanun ile getirilen “etkililik, ekonomiklik ve verimlilik” (VET) denetimlerine ek olarak, 5018 ve 6085 sayili Kanunlarla, bir yargi mercii ve mahkeme olan Sayistay’a “performans denetimi” gorevi verilmistir. Ancak Turk Sayistay’i VET denetimini duzenlilik denetimi icerisinde fiili, performans denetimini ise hukuki olmak uzere, INTOSAI’nin tamamini “performans denetimi” olarak tanimladigi denetimleri ayri ayri uygulamaktadir. Ve her iki uygulamada da Anayasanin 125 inci maddesinde belirtilen “yerindelik denetimi yapilamayacagi” seklindeki hukum ihlal edilmektedi...

Türkiye’de mali denetimler 2012 yılından itibaren Sayıştay tarafından yapılmakta ve denetim raporları kamuoyuyla
paylaşılmaktadır. Buradaki temel amaç, kamu kaynaklarının kamu idareleri tarafından etkin kullanılıp kullanılmadığını tespit
etmek ve denetim sonucu varılan denetim görüşleri ile elde edilen denetim bulgularını kamuoyu ile paylaşmaktır. Bu çalışmada,
ülkemizdeki üniversitelerde Sayıştay tarafından yapılan denetimler sonucunda elde edilen denetim bulgularını ve bu bulgular
ışığında varılan denetim görüşlerini analiz etmek amacıyla Karadeniz Bölgesinde yer alan 18 devlet üniversitesinin 2016-2020
yılları arasındaki denetim raporları içerik analizi yöntemi ile incelenmiştir. Çalışmanın sonucunda ilgili üniversitelerin denetim
raporlarına genel olarak olumlu görüş ile açıklama paragraflı olumlu görüş verildiği, denetim bulgularına bakıldığında ise; temel
olarak mali tabloların hazırlanması ve raporlanması hususunda eksikliklerle karşılaşıldığı tespit edilmiştir.

The study aimed to design the auditing framework for the audit of the chairperson's statement. The chairperson's statement is one of the most read narrative disclosure statements in the integrated report. Non-financial information has become twice as important as financial information yet, it is not required by the International Financial Reporting Standard (IFRS). The chairperson's statement is not audited and this leads to the use of impression management tactics. This study answers the call from different scholars who have called upon the audit of the chairperson's statement to curb the use of impression management tactics. The mixed method is used for data analysis. Perception of external auditors is sought through the Likert scale and interviews to ensure triangulation. Descriptive statistics, correlation, and thematic analysis are used to analyze the data. The study found that auditors are aware of the existing concern about the use of impression management in the chairperson's statement. In this regard, an audit of the chairperson's statement is deemed appropriate and long overdue. External auditors are the most suitable experts to audit the chairperson's statement and issue reasonable assurance. Secondly, auditors believe that the reliability of the chairperson's statement is crucial and to ensure credibility, the company must have strong internal control, and report accurate and complete information in the chairperson's statement. The auditing framework is designed and shown through an integrative conceptual model. The results are consistent with previous studies that emphasise the need for the assurance of non-financial information in the integrated report. This study triggers debates amongst accounting firms, standard setters, and policymakers on the adoption of the auditing framework for the chairperson's statement to give assurance to the users. The study contributes to the body of knowledge with an auditing framework to audit the chairperson's statement, the first of its kind. Lastly, the study adds to the developing debate on the assurance of narrative disclosure parts of the integrated report.

İşletmeciliği" biçiminde kendisine gösteren "yönetişim" eksenli dönüşümün dışavurumlarından biri de, kamusal denetimde "yasallık" veya "uygunluk" denetiminin yanı sıra "performans denetimi" süreçlerini öne çıkarmasıdır. Denetim kavramı Kıta Avrupası çıkışlı olmasına rağmen performans denetimi Anglo-Sakson hukuk ve idare geleneğinin bir yansımasıdır. Türkiye'de de 1996 yılında 4149 sayılı Kanun ile getirilen "etkililik, ekonomiklik ve verimlilik" (VET) denetimlerine ek olarak, 5018 ve 6085 sayılı Kanunlarla, bir yargı mercii ve mahkeme olan Sayıştay'a "performans denetimi" görevi verilmiştir. Ancak Türk Sayıştay'ı VET denetimini düzenlilik denetimi içerisinde fiili, performans denetimini ise hukuki olmak üzere, INTO-SAI'nin tamamını "performans denetimi" olarak tanımladığı denetimleri ayrı ayrı uygulamaktadır. Ve her iki uygulamada da Anayasanın 125 inci maddesinde belirtilen "yerindelik denetimi yapılamayacağı" şeklindeki hüküm ihlal edilmektedir.

Many objectives guided the investigation into how external auditing affected Hindustan Unilever Limited's (HUL) financial performance. These included assessing the effect of internal control systems on organizational performance, assessing the adherence to professional ethics and skills by external auditors, and figuring out how verifying accounting data affected organizational performance. But when the Goodness of Fit was compared to the significance threshold (0.05), 0.9 exceeded 0.05, indicating that the disturbance terms were not regularly distributed, and the null hypothesis was rejected. The study results demonstrate how significantly responsibility is increased at HUL by the efficiency of verifying accounting data. It keeps account arithmetic precision, guarantees accurate asset value, encourages appropriate recording and valuation procedures, helps to prevent account manipulation, and facilitates the identification of fraudulent activity and transaction issues. Moreover, it presents an accurate and sincere picture of HUL's financial circumstances. The analysis finds that HUL's internal auditing program is inadequate and ineffective in raising organizational performance and accountability. As a result, there is a clear need for a stronger and more effective auditing approach, such as external or statutory auditing, to help Hindustan Unilever Limited improve its accountability mechanisms, service delivery quality, and economic efficiency, thereby improving the company's overall performance.

Kuruluşlar, paydaşlarına bilgi vermek amacıyla raporlama yaparlar. Zaman içinde ekonomi ve iş dünyasındaki gelişmelerle birlikte, finansal raporların paydaşların bilgi ihtiyacını karşılamada yetersiz kalması üzerine kurumsal raporlama anlayışında dönüşüm yaşanmış; finansal ve finansal olmayan bilgilerin bütüncül bir şekilde raporlanması gündeme gelmiştir. Böylelikle kurumsal raporlama, temelinde entegre düşünce olan entegre raporlamaya doğru bir dönüşüm geçirmiştir. Bu bağlamda yeni raporlama modellerine yönelik güvence sağlamanın önemi ortaya çıkmıştır. Bu çalışmada öncelikle raporlama anlayışında yaşanan değişim ele alınmakta, ardından da yeni raporlama modellerinin hâlihazırda ulaştığı en son tür olan entegre raporlamaya yönelik bağımsız güvence üzerinde durulmaktadır. Araştırma bölümündeyse Türkiye'deki güvence olgusu; entegre rapor hazırlayanlar, danışmanlık hizmeti sunanlar ve güvence verenler olmak üzere sürecin üç aktörünün bakış açısıyla irdelenmektedir. Sürecin üç aktör grubunun yaklaşımını nitel araştırmanın fenomenoloji deseniyle ele alması, çalışmayı orijinal kılmaktadır. Çalışma, entegre raporlamaya yönelik güvenceye ilişkin standartların düzenleyici otoriteler tarafından belirlenmesi gerektiği, bağımsız güvence verecek ekibin farklı mesleki donanımlardaki üyelerden oluşmasının uygun olacağı, müzakere sürecinin yeniden ele alınarak güvenceye tabi kriterlerin “güvence veren” tarafından belirlenmesinin sağlanması gerektiği, makul güvenceye geçilebilmesi için kuruluşların bilgi üretim ve iletişim kalitesinin geliştirilmesinin önemli bir gereklilik olduğu, bağımsız güvence sağlayanların ve danışmanların kuruluşların iç denetçileriyle etkili bir iletişim kurmalarının önemli olduğu sonuçlarını ortaya koymuştur.

This study examines U.S. judges' attitudes toward the public accounting profession and the extent to which they have changed over the last 16 years: (a) early in the decade of the 1990's (1993), (b) late in the decade of the 1990's, but before the Enron and subsequent corporate accounting debacles (1997), (c) three years after the Enron debacle (2003), and (d) following the recent market collapse related to the failures of our financial institutions (2009). As previously reported (Reckers et al., 2004) attitudes of judges toward the public accounting profession are known to be representative of the views of other stakeholders (lawyers, jurors and MBAs) and would be expected, and have been found, to be relatively stable over time. Nonetheless attitudes are subject to change if given a substantial stimulus and the corporate debacles at the beginning of this decade, the corresponding CPA firm litigation and the demise of Arthur Andersen arguably constituted such a stimulus. It was reported that a significant erosion of judges' attitudes toward the public accounting profession could be measured in 2003 (Reckers et al, 2004). Given that judicial attitudes have been found to be significantly correlated with judgments rendered in a laboratory experiments, sharp erosion of attitudes is a concern. Judges were reexamined in 2009 to determine if attitudes had potentially rebounded. Reasons to expect attitudes may have rebounded include (a) expectations related to federal reforms of the auditing profession (e.g., SOX, PCAOB), (b) lack of recent accounting scandals, and (c) the financial institutions debacles of 2008. In comparison to the perceived abuses of the financial industry revealed in 2008, the earlier accounting abuses may have faded away.

Toplumsal düzeyde gereksinim duyulan kamusal nitelikli hizmetlerin giderek çeşitlenmesi neticesinde bu alanlarda faaliyet gösteren idarelerin yönetim süreçleri karmaşık bir hale gelmiştir. Buna bağlı olarak da hizmetlerin ifasında denetimin önemi ve işlerliği elzem bir hal almıştır. Türkiye’de de kentleşme ve nüfus artışı gibi nedenlerle yerel hizmetlerin sunumunda etkin bir denetimin gerekli olduğu anlayışı kabul görmektedir. Bu çalışmada da ülke nüfusunun önemli bir kısmı için mahalli müşterek nitelikli hizmetleri sunan büyükşehir belediyeleri ile bağlı idarelerin denetim süreçleri özetlenerek, özellikle kamu yönetimi paradigmalarında yaşanan değişim ile beraber tatbik imkânı bulan iç denetimin etkinliği açıklanacaktır. Genel yönetim kapsamındaki idarelerle beraber anılan idarelerde iç denetim faaliyetinin çıktıları, Sayıştay Başkanlığınca yapılan denetim sonuçları ile de mukayese edilecek, akabinde de büyükşehir belediyeleri ve bağlı idareleri özelinde mikro bir değerlendirmeye g...

the Financial Accounting Standards Board (FASB) solicited public comments on a proposed Accounting Standards Update of the FASB Accounting Standards Codification. The stated objective is to improve the effectiveness of footnote disclosures to financial statement users. The focus of the Update is to clarify the way materiality should be considered when assessing requirements for providing information in the notes. The comment period ended on December 8, 2015. This commentary summarizes the contributors' views on these amendments.

This study aims to identify the role played by the rules of corporate governance contribute to the Syrian, in the estimation of the external auditor for the possibility of fraud in the financial statements, and what kind of impact this and any rules more effective. For that it has reviewed the researcher concept of corporate governance, and the concept of fraud in the financial statements, and the responsibility of references appreciation and discovery, according to some international standards and the U.S., has introduced a researcher some previous studies on the relationship between corporate governance and fraud in the financial statements , and to achieve the aim of the research objective knowledge of the role played by corporate governance in the estimation of the external auditor for the possibility of fraud in the financial statements , is designed to form questionnaire includes several cases have been employed to deal with all the hypothesis of the research hypotheses which have been drawn by reviewing previous studies, where the percentage of questionnaires, missed calls 70.97 % showed results study the existence of a positive impact of corporate governance in general and raised the base is different for each of the governance rules independently. The study concludes with some recommendations where the researcher recommended activating governance in companies contributing to Syria through the commitment of all companies listed on the stock and financial markets, the application of the rules of governance well to this application of a positive impact on improving the quality of financial statements, and thus the ability of the external auditor to assess the likelihood of fraud.

This study aims to analyzed poverty reduction policies in the national development system in Indonesia after the adoption of the Sustainability Development Goals (SDGs). Indonesia is one of the countries adopting the SDGs in national development through policies and strategies with 17 development agendas whose first goal of development is to end poverty. Even though Indonesia has adopted the SDGs, this country has not been able to eliminate poverty and data show that the number of poor people in Indonesia increased in the past 5 years. Therefore, it is necessary to examine the errors in the adoption of SDGs as it has not been able to reduce the poverty. This study used the descriptive method with secondary data sources. The results showed that the indicators of the first goal of SDGs is to end poverty covering poverty reduction, social protection, community empowerment, control of economic resources, and disaster resilience. These were integrated with the Medium-Term Development Plan (RPJM) as a commitment of the government. Indonesia is still slow in dealing with poverty due to some factors such as incompatibility of both vertical and horizontal development planning documents so that the concepts in the SDGs agenda cannot be implemented properly, poor access to economic resources, and the absence of a comprehensive disaster management policy so that when a disaster occurs, it can increase the number of poor people.

The objective of our research was to determine what motivates clients to cooperate while at the same time remaining independent with their financial auditors. Both cooperation (working closely) and independence (not being too close) are important in an auditor-client relationship, even though they are opposing characteristics in the Relationship Marketing literature. The problem is that an overly cooperative relationship has been considered a threat to auditor independence; and there is very little research into what would motivate audit clients to be cooperative while respecting the auditor's need to remain independent. To help address this issue, we surveyed 1090 audit clients from Canadian corporations and our results show that audit clients want more of a value-added service from auditors including enhanced communication, resulting in a trusting and cooperative relationship with their financial auditor. Surprisingly the audit clients also want the auditor to remain somewhat distant and independent. Our results contribute to the financial auditing literature as well as to the audit practice

Determining the audit materiality is a key step in the pl specific issues encountered in determining materiality in on best practice standards, a set of rules is presented for c There is a two steps process: establishing a computation certain percentage to be applied to the computation base. be incorporated in the knowledge base of an expert syste that would simulate the rationale of audit professionals. U the process of determining audit materiality.

Determining the audit materiality is a key step in the pl specific issues encountered in determining materiality in on best practice standards, a set of rules is presented for c There is a two steps process: establishing a computation certain percentage to be applied to the computation base. be incorporated in the knowledge base of an expert syste that would simulate the rationale of audit professionals. U the process of determining audit materiality.

Purpose:   The study aims to reflect on the reasons behind the increasing use of analytical procedures during evidence collection as a way of corroborating the claims made in financial statements.   Theoretical framework: The study develops the problem arising from more complex financial information due to more complex transactions within market players, and develops all the theoretical approach to auditing and the analytical procedures ruled in ISA 520.   Design/methodology/approach: A relevant sample was taken from the auditing market in Portugal, and thus principal component analysis was develop in order to conclude why auditors tend to rely increasingly in analytical procedures, as a source of evidence in auditing approaches.   Findings:   The conclusions of this empirical study point to the fact that, in general terms, the increasing use of analytical procedures stems from a risk-based approach to auditing together with reasons that have to do with time pressure and the need to...