Investigation the dimensions of optimal supervision over auditors in the Iranian capital market

Document Type : Original Article

Authors
saeed esmaeilpou zanjani 1
ali raeis pour 2
senjer salajeqhe 3
1 PhD Student in Public Administration-Adaptation and Development, Islamic Azad University, Kerman Branch, Iran.
2 Assistant Professor and Faculty Member, Department of Economics, Islamic Azad University, Kerman Branch.
3 Associate Professor and Faculty Member, Department of Public Administration, Islamic Azad University, Kerman Branch.
Abstract
The aim of this study is to investigate the dimensions of good supervision of auditors in the Iranian capital market. This is an applied research and its method is based on Three-Pronged Model with a comparative approach. The statistical population of the study includes experts’ auditors in auditing firms in Iran. Data collection was done through library studies and expert opinion by Delphi method using a questionnaire. SPSS and AMOS software were used for data analysis. After conducting research, the dimensions of the Three-Pronged Model in Iran were developed and compared with sample countries including the United States of America, United Kingdom, Germany, Australia and Malaysia and the results of research in Iran were at a good and more than satisfactory level. This study also shows that the level of auditors 'supervision in Iran and developed countries is more than satisfactory and there is a significant relationship between the dimensions of the three-pronged model of auditors' supervision in Iran and developed countries.
Keywords
Optimal Supervision
Auditing Firms
Regulatory Institution
Three-Pronged Model
Capital Market
  • بستانیان، جواد. (1390). وضعیت نظارت حرفه‎ای بر کار حسابرسان. 54(2): 74-79.
  • جامعه حسابداران رسمی ایران. (1395). مجموعه قوانین و مقررات جامعه حسابداران رسمی ایران.
  • حاجیان، حسن. (1395). نظارت شکلی؛ ظلم بر حرفه، حسابرس. 12(87): 32-61.
  • دهکردی، علی.، کشتکار، مهران. (1396). بررسی تأثیر مدل سه شاخگی بر نوآوری اجتماعی (مطالعه موردی یک شرکت وابسته به صنایع خودروسازی). فصلنامه مدیریت نوآوری. 4(10). 57-75.
  • دیلمی پور، مصطفی. (1395). نگاهی تطبیقی به ضرورت نهاد ناظر در کشــور در حوزه حسابرسی مستقل و بازرسی قانونی، حسابدار رسمی، 6(32). 87-103.
  • صفرزاده، حسین.، جعفری، محمدسعید. (1397). بررسی نقش عوامل مدل سه شاخگی مدیریت (ساختار، زمینه و رفتار) در استقرار حراج الکترونیک. تحقیقگر مدیریت. 8(23): 51-69.
  • علوی، سیدمحمد. (1395). نظارت سازوکارها و راهکارهای نظارت حرفه‎ای بر موسسات حسابرسی. حسابدار رسمی. 75(4): 63-69.
  • کمیته تدوین استانداردهای حسابرسی سازمان (1397). استانداردهای حسابرسی. تهران: سازمان حسابرسی. چاپ اول.
  • معنوی‎مقدم، امیرهادی. (1395). اصول نظارت‎بر حسابرسان. 87(4): 84-86.
  • میرزایی‎اهرنجانی، حسن. (1384). نقش تئوری پیچیدگی در تحول سازمان‎ها. تدبیر. 216: 30-35.
  • Bessell, M., Powell, L., & Richardson, G. (2017). An analysis of the inconsistencies regarding the co-regulatory environment for registered company auditors in Australia.
  • Boyns, T., & Cerbioni, F. (2019). Accounting and performance monitoring in Tuscany: Larderello, 1836–1858. Accounting History Review, 29(2), 243-267.
  • Chen, Y., Che, L., Zheng, D., & You, H. (2020). Corruption culture and accounting quality. Journal of Accounting and Public Policy, 39(2), 106698.
  • Church, B. K., Dai, N. T., Kuang, X., & Liu, X. (2019). The Role of Auditor Narcissism in Auditor‐Client Negotiations: Evidence from China. Contemporary Accounting Research.
  • Companies Auditors Disciplinary Board, Annual Reportfor the year ended 2018.
  • Crabb, J. (2019). PRIMER: Sarbanes-Oxley. International Financial Law Review.
  • Dikolli, S. S., Keusch, T., Mayew, W. J., & Steffen, T. D. (2020). CEO behavioral integrity, auditor responses, and firm outcomes. The Accounting Review. 95(2): 61-88.
  • Dodgson, M. K., Agoglia, C. P., Bennett, G. B., & Cohen, J. R. (2020). Managing the auditor-client relationship through partner rotations: The experiences of audit firm partners. The Accounting Review, 95(2), 89-111.
  • Hohenfels, D., & Quick, R. (2018). Non-audit services and audit quality: evidence from Germany. Review of Managerial Science, 1-49.
  • Imene, F., & Imhanzenobe, J. (2020). Information technology and the accountant today: What has really changed?. Journal of Accounting and Taxation, 12(1), 48-60.
  • Leidner, J. J., & Lenz, H. (2017). Client's business risk, public‐interest entities, and audit fees: The case of German credit institutions. International Journal of Auditing, 21(3), 324-338.
  • Lima Filho, R., Lima, G. A. S. F. D., & Bruni, A. L. (2020). Self-Regulated Learning in Accounting Diagnosis, Dimensions and Explanations. BBR. Brazilian Business Review (English Edition. Online), 12, 36-54.
  • Manago, A. M., & Melton, C. J. (2020). Emerging Adults’ Views on Masspersonal Self-Disclosure and their Bridging Social Capital on Facebook. Journal of Adolescent Research, 35(1), 111-146.
  • Masciandaro, D., Peia, O., & Romelli, D. (2020). Banking supervision and external auditors: Theory and empirics. Journal of Financial Stability, 46, 100722.
  • Mihret, D. G., Mirshekary, S., & Yaftian, A. (2020). Accounting professionalization, the state, and transnational capitalism: The case of Iran. Accounting, Organizations and Society, 82, 101091.
  • Raga, R. A., Suharman, H., & Sari, P. Y. (2020). The Role Internal Supervision Unit Auditor and Organizational Commitments Toward Good University Governance in Public Service Agency State Universities. Jurnal organisasi dan manajemen, 16(1), 48-59.
  • Rupp, A. (2020). Securitization and [i]earnings management: evidence from the Sarbanes–Oxley act. Journal of Financial Regulation and Compliance.
  • Sarbanes–Oxley (SOX) Act. (2002). Washington: Authors.
  • Smith, G. S. (2017). The accountant: a character in literature. Meditari Accountancy Research.
  • Steiner, K. (2019). Islam, Law, and Human Rights of Women in Malaysia. International Human Rights of Women, 381-401.
  • Tysiac, K., & Drew, J. (2018). Accounting Firms: The Next Generation; Command of Data Will Take Precedence as Advanced Technologies Push CPAs to Seek New Skills, Explore Different Services, and Enter into New Practice Structures. Journal of Accountancy, 225(5), 26.

 

  • Westermann, K. D., Cohen, J., & Trompeter, G. (2019). PCAOB inspections: Public accounting firms on trial. Contemporary Accounting Research. 36(2): 694-731