Dariush Akhtarshenas

Audit quality is one of the important issues in the field of auditing and capital market. To understand the concepts and different dimensions of audit quality, various studies have been conducted by researchers to investigate the relationship between audit quality and other variables. However, since it is difficult to observe audit quality in practice, creating a framework for determining audit quality is an important issue. Therefore, the current research seeks to investigate the influencing factors including skill, quality, objectivity, independence and work experience on audit quality. In terms of professional ethics. The statistical population of the research is all members of the community of certified accountants working in the auditing profession, of which 306 people were selected as a statistical sample. The information needed for this research was obtained with the help of a standard questionnaire, the validity of which was confirmed using divergent and convergent validity and its combined reliability using Cronbach's alpha. The analysis of this research was done using SmartPLS software, and structural equation tests were used in the inferential statistics section. The results of the hypothesis test showed that audit independence has a positive and significant effect on audit quality, and professional ethics has been able to moderate the relationship between skill and audit quality and experience and audit quality. In addition, the results showed that there is no positive and significant relationship between skill, objectivity and experience with audit quality, and professional ethics does not moderate the relationship between objectivity and independence with audit quality.

هدف از پژوهش حاضر تأثیر تعهد حرفه ای و هوش هیجانی بر توانایی کشف تقلب از طریق رفتارهای کاهنده کیفیت حسابرسی (حسابرسان اقلیم کردستان عراق) است که جهت بدست آوردن اطلاعات مورد نیاز از دو روش کتابخانه ایی (استفاده از کتب، مقالات،پایان نامه های مرتبط و ...) و روش میدانی(استفاده از پرسشنامه های استاندارد) استفاده شده است. روش پژوهش حاضر به صورت توصیفی و از نظر نحوه جمع آوری داده ها جزء مطالعات پیمایشی محسوب می شود. جامعه آماری در پژوهش حاضر شامل حسابرسان اقلیم کردستان عراق می باشد که باتوجه به نامحدود بودن این تعداد براساس فرمول کوکران نمونه آماری به 384 نفر کاهش یافت و در نهایت پرسشنامه در میان آنها توزیع گردید در نهایت داده های بدست آمده با استفاده از نرم افزار SPSS و PLS مورد تجزیه و تحلیل قرار گرفت و در نهایت یافته های پژوهش نشان داد که تعهد حرفه ای بر توانایی کشف تقلب تأثیر مثبت و معناداری دارد، تعهد حرفه ای بر رفتارهای کاهنده کیفیت حسابرسی تأثیر منفی و معناداری دارد، تعهد حرفه ای بر توانایی کشف تقلب از طریق رفتارهای کاهنده کیفیت حسابرسی تأثیر منفی و معناداری دارد، هوش هیجانی بر توانایی کشف تقلب تأثیر مثبت و معناداری دارد، هوش هیجانی بر رفتارهای کاهنده کیفیت حسابرسی تأثیر منفی و معناداری دارد و هوش هیجانی بر توانایی کشف تقلب از طریق رفتارهای کاهنده کیفیت حسابرسی تأثیر منفی و معناداری دارد. در نهایت نتایج بدست آمده نشان داد که تعهد حرفه ای و هوش هیجانی بر توانایی کشف تقلب از طریق رفتارهای کاهنده کیفیت حسابرسی (حسابرسان اقلیم کردستان عراق) تاثیرگذار است.

The purpose of this research is the effect of business intelligence and emotional intelligence on the financial risk tolerance of investors. The current research is classified as a correlational descriptive research. The statistical population of this research was real stock market investors in the western region of the country (Hamedan, Kurdistan, Kermanshah). A statistical sample of 220 people was considered. Also, the sampling method was available and the questionnaire was distributed virtually. The data collection tool was also a standard questionnaire. In order to analyze the data and test the hypotheses, test were used for normality, and the Pearson correlation coefficient test and multivariate regression were used to test the hypotheses. The results showed that there was a positive and significant relationship between emotional intelligence and the level of financial risk tolerance of investors, and there was also a positive and significant relationship between business intelligence and the level of financial risk tolerance of investors. The results of the regression analysis showed that emotional intelligence and business intelligence explain the financial risk tolerance of investors with beta coefficients of 0.406 and 0.458, respectively. The findings of the present research can be very important for investors to achieve the highest risk management by knowing about commercial and emotional intelligence.