Hossein Rajabdorri; Razieh Ghorbani
Volume 4, Issue 3 , October 2023, , Pages 289-302
Abstract
Purpose: The main objective of the present research is to identify the relationship between credit rating, litigation risks, and audit opinion modification on the companies listed on the Tehran Stock Exchange (TSE).Methodology: The statistical sample of this study includes 158 companies accepted on the ...
Read More
Purpose: The main objective of the present research is to identify the relationship between credit rating, litigation risks, and audit opinion modification on the companies listed on the Tehran Stock Exchange (TSE).Methodology: The statistical sample of this study includes 158 companies accepted on the Tehran Stock Exchange, which were reviewed from 2017 to 2021. This research is an applied and post-event type. The research hypotheses were tested through logistic regression in version 10 of Eviews software.Findings: The research findings showed that when credit rating increased, litigation risks decreased. Also, a negative and significant relationship exists between credit rating and audit opinion modification. Originality/Value: This study clarifies the role of credit rating in audit reports and litigation risk management and provides new insight into the factors that affect audit opinion modification. These findings have important implications for companies, auditors, and investors in increasing the quality and reliability of financial information. This study also contributes to the development of literature by emphasizing the need for more research on the factors that determine credit rating and their impact on financial reporting.
Hossein Rajabdorri
Volume 3, Issue 1 , May 2022, , Pages 62-81
Abstract
Purpose: This study aims to analyze Islamic financial articles published in academic and financial science and research journals using content analysis and taxonomy analysis.Methodology: This research used an analytical-descriptive approach after analyzing the quantitative classification of articles ...
Read More
Purpose: This study aims to analyze Islamic financial articles published in academic and financial science and research journals using content analysis and taxonomy analysis.Methodology: This research used an analytical-descriptive approach after analyzing the quantitative classification of articles published in the scientific and financial journal of accounting and finance. Scientometrics studies quantitative aspects of science, research, and scientific policies.Findings: First, by identifying 124 papers (15 articles in scientific and journalistic accounting and 109 articles in financial science publications), using the content analysis technique, the research axes were identified in a 14-axis format. This section of the findings showed that "Islamic finance instruments" have attracted the most attention and the "Islamic finance capital market." Also, issues such as "Islamic Finance Theory" and "Islamic Financial Institutions" are at the bottom and need more attention. The study of the development of accounting and finance research journals by taxonomy analysis also showed that Islamic Finance Research is the most developed publication among the scientific and financial journals of accounting and finance in Islamic finance.Originality/Value: The findings of this research can be helpful for researchers and planners to guide future research and better management of financial and accounting journals.
Hossein Rajabdorri; Hamidreza Vakilifard; Hojatolah Salari; Ali Amiri
Volume 2, Issue 3 , December 2021, , Pages 216-228
Abstract
Purpose: Ethics is a fundamental issue in the accounting and auditing profession, and the application of IT-related approaches to the financial sciences is undeniable; therefore, the purpose of this study is to prepare a model and systematize the relationship between ethical philosophies and information ...
Read More
Purpose: Ethics is a fundamental issue in the accounting and auditing profession, and the application of IT-related approaches to the financial sciences is undeniable; therefore, the purpose of this study is to prepare a model and systematize the relationship between ethical philosophies and information technology with the moral behaviour of auditors using the ANT.Methodology: The present study is applied in terms of using the findings and qualitative in terms of the research method. It also has a developmental orientation concerning increasing knowledge and presenting a new model. The research population includes studies related to the subject with the same sample. In this regard, no sampling was done, and the sample and the population were considered the same. Then, the final model is prepared with the meta-synthesis of the sample components using the ANT approach. Finally, the importance of the model's components was confirmed by interviewing 5 experts.Findings: Results showed that human and technical actors influence auditors' ethical behaviour. Human actors generally include moral theories, and technical actors typically include information technology. Ethical theories (human actors) are also divided into two general parts: action-based theories and virtue-based theories (virtuosity). Action-based theories also include duty-based (duty-oriented), outcome-based (utilitarianism and otherism), divine-based (benevolence), and justice-based (justice-oriented). Information technology (technical actors) also includes the integrated theory of acceptance and use of advanced technology (motivation, hope for effort, and social impact). The study's overall findings showed that the components of technical and human actors have a positive and significant effect on the development of ethical behaviour in auditors.Originality/Value: Considering the importance of systematizing ethical behaviour and preparing models appropriate to the country's environment, the findings of this study, with strong theoretical and practical support, can help to understand better and accelerate the implementation of auditors' ethical behaviour and human and technical actors and shows the influential role of each one clearly.
Hossein Rajabdorri; Amirreza Khanizalan
Volume 1, Issue 2 , September 2020, , Pages 157-170
Abstract
Purpose: The purpose of this study is to investigate the effect of premature sign-off and Under-reporting of chargeable time on the performance of auditors. Methodology: This study is a survey-applied. A case study was also conducted through questionnaires and random sampling from 115 active auditors ...
Read More
Purpose: The purpose of this study is to investigate the effect of premature sign-off and Under-reporting of chargeable time on the performance of auditors. Methodology: This study is a survey-applied. A case study was also conducted through questionnaires and random sampling from 115 active auditors in the country in 2019, both virtual and in person. Structural Equation Modeling was performed using Smart PLS software and a one-sample T-test using SPSS software to analyze the findings using four main hypotheses. Findings: The research findings showed a negative and significant relationship between the premature sign-off and under-reporting of chargeable time and the performance of the auditors and increasing the premature sign-off and under-reporting of chargeable time. Also, in the investigated community, the level of premature sign-off and Under-reporting of chargeable time is not good. Originality/Value: Regarding the findings, which confirmed the effect of auditors' behavior on their performance, it is necessary to make robust decisions to guide the behavior of auditors to understand and control the behavior of auditors to understand better and plan.
