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Showing 2 results for Farzinfar
Hamid Khavari, Aliakbar Farzinfar, Hosein Jabbari, Rahman Saedi ,
Volume 7, Issue 13 (9-2022)
Abstract
Complex and changing theoretical principles and the need of using the most accurate standards, put heavy pressure on auditors'. As a comprehensive model for auditors' stress management has not been presented so far, the purpose of this research is to provide a model for auditors' stress management in the auditing institutions of the country. In this regard, auditors' stress management and controlling it in order to promote individual and organizational benefits, is important. In this research by using the Meta-Synthesis approach, 187 researches which were published in domestic and foreign journals in the perioud 1385 to 1401 S.H and 2005 to 2021 A.D have 98 been reviewed and of them have been selected. Then by analyzing the content of these researches, the relevant codes were extracted and the importance and priority of each was determined by using Shannon entropy technique. Based on the approach of this research, 3 categories, 48 concepts and 95 codes were extracted. Professional skepticism, role ambiguities and conflict of interests in the causal factors section; Conscious mind, job matching with employees techniques and perceived organization support in the strategy department; Improvement of the quality of the reports, unbiased judgment and reduction of audit malpractice in the results section, obtained the highest importance coefficient. This research provides a new perspective in examining the influencing factors in auditors' stress management by examining the causes, strategies and consequences of auditors' stress.
Soheila Elyasi, Ali Akbar Farzinfar, Asghar Karami, Saeid Baseri, Mohammadreza Mohagheghi,
Volume 10, Issue 19 (9-2025)
Abstract
The quality of auditors' professional judgment, as one of the main pillars of audit quality, plays a decisive role in the credibility of financial reports and increasing public trust in financial information. However, these judgments are influenced by several factors, including cognitive abilities, environmental pressures, quality-reducing behaviors, and possible biases. Therefore, the present study, which is an applied and descriptive study in terms of cognition, has been conducted. To collect information, a standard questionnaire was used, which was distributed and collected among 390 auditors working in audit organizations and private sector institutions that were randomly selected in 1403. The structural equation modeling method and SmartPLS software were used to test the hypotheses. The results of the hypothesis test show that cognitive information processing ability has a positive and significant effect on the quality of auditor's professional judgment. Behaviors that reduce audit quality have a negative and significant effect on the quality of auditor's professional judgment. Also, behaviors that reduce audit quality play a partial mediating role in the effect of cognitive information processing ability on the quality of auditor's professional judgment. The findings of this study can help auditing standards setting institutions develop more effective guidelines to improve the quality of professional judgment by optimizing cognitive information processing ability and reducing behaviors that weaken audit quality
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