Auditors’ Satisfaction of their Salaries and Benefits Received from Audit Institutions and the Effect of Psychological Characteristics on it (Auditor’s Presumptive Doubt and Neutra... by J. Rajabalizadeh, R. Hesarzadeh, M. Bagherpour Valashani

“…<br />Method: This research is a descriptive survey and its statistical population includes professional staff working in audit institutions, the member of Iranian Association of Certified Public Accountants in Khorasan Razavi Province. Convenience sampling was used and the research was conducted in 2015. …”
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Identifying and Ranking the Marketing Strategies in Auditing Profession by Mehdi Maranjory

“…In-depth interviews were used for developing the scale of marketing activities; to this end, the researcher made telephone interviews with 28 certified public accountants (CPA) in two turns. The statistical population includes private sector auditors. …”
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Auditors' deviant decision-making model based on conflict of interest by Javad Ghaznavi Doozandeh, Mansour Garkaz, Ali Khozein, Alireza Maetoofi

“…In the second part of the study, using social-cognitive meta-theory and operational decision-making power in the stimulus-organism-response (S-O-R) paradigm, data obtained from 362 certified public accountants. Smart-PLS software and Structural equations have been implemented for data analysis and hypotheses testing. …”
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PROFESSIONAL COMMITMENT OF ACCOUNTANT AND THE COMMITMENT OF PUBLIC ACCOUNTING FIRMS ON AUDITOR’S JOB SATISFACTION by Mathius Tandiontong

“…They make users of auditing service confuse about integrity of Certified Public Accountants. This study aims to obtain empirical evidences in evaluating of the extent to which the professional commitment of accountant and organizational PAFs commitmenaffecton auditor’s job satisfaction. …”
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Strategien zur transformation von dienstleistungen auf informationstechnologie am beispiel der wirtschaftsprüfer in der Europäischen Union (article in German) by Richard Wittsiepe, Romualdas Ginevičius

“…Presented paper deals with the issue on basis of Web Trust Assurance Service methodic proposed by American Institute of Certified Public Accountants (AICPA). This new system embraces four following areas: needs of clients, mega trends, informational technologies and auditors’ competence. …”
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Examining the Impact of Corporate Governance on Investors and Investee Companies: Evidence from Yemen by Fahd Alduais, Jafer Alsawalhah, Nashat A. Almasria

“…A survey was conducted among certified public accountants to assess the importance of corporate governance. …”
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Investigating the Relationship between the Dimensions of Organizational Culture and the Size of Audit Firms with Auditors’ Judgment and Decision Making by Arezoo Aghaei chadegani, Mina Rezaie, Ehsan Kamali

“…The data collection tool is a questionnaire and the statistical population of the research is the members of the Iranian Association of Certified Public Accountants in 1400 and 1401. Research samples were chosen by random sampling method of 132 questionnaires. …”
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Mitigating Youth Unemployment through Pre-service experience Acquisition under Parent-Employer Collaborative arrangements by Kiyita Muhammad Kyambadde

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The Investigation of the Relationship Between Growth Type and Capital Structure of Firms by Omid Pourheydari, Mohammad Hossein Vadiei Nowghabi, Rahmat Houshmand Zaferanie, Morteza Dehghani, Fateme Dehghan

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Стандарт змісту професійної підготовки майбутніх працівників податкової служби у вищих навчальних закладах США... by Тамара Пілюгіна

“…The Model Tax Curriculum (MTC) developed by the American Institute of Certified Public Accountants (the AICPA) recommends faculties of universities to create the proper tax component within the accounting curriculum in such a way that the process of learning would be directed to the learning outcomes. …”
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Investigating the effect of gender on the relationship between stress and audit quality by parviz haghbin, keyhan azadi, mohammadreza pourali, mahmoud samadi

“…Research method: The final sample used for this study included390 questionnaires (332 males, 58 females) collected from members of the Society of Certified Public Accountants. At the descriptive level of data analysis, mean and standard deviation statistics wereanalysis of the data, from the inferential tests of Kolmograph-Smirnov correction in order to check the all-distribution of the two communities or to check the fit of the distribution; Spearman test was analyzed using SPSS25 software to examine the correlation between audit variables and stress in two groups of men and women, as well as linear regression to examine the effect of gender on the relationship between stress and audit quality.Research findings: The results of data analysis showed that stress has a decreasing role on audit quality. …”
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Earnings management and seasoned equity offerings: evidence from Taiwan started Go Incubation Board for Startup and Acceleration firms by An-An Chiu, Shaio Yan Huang, Ling-Na Chen, Wei-Hua Lin

“…Especially, firms with paid-in capital more than TWD (NT$) 30 million, higher fundraising amounts, or smaller-sized firms, tend to increase discretionary accruals. Finally, Certified Public Accountants (CPAs) and Big 4 accounting firms effectively serve as external corporate governance on mitigating earnings management. …”
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An Exploration of Users’ Intention to Continuously Use English Social Platforms in Colleges and Universities Based on the SOR Model by Xu Yaling, Wang Wenyong

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SWOT Analysis of the Independent Audit Profession in Iran by Mohammadreza Mehrabanpour, Gholamreza Karami, Mohammad Jandaghi Ghomi

“…The strengths and cornerstone of the Iranian independent audit profession are professional structures and infrastructures, established legal society for Iranian certified public accountants, development of accounting and auditing standards, and the professional associations. …”
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Green Accounting: A Model for Environmental Disclosure by S. Sepasi, M. Esmaili Kejani

“…The statistical sample of the research consists of 29 experts (environmental experts and the experienced members of Iranian Association of Certified Public Accountants in this regard). In order to collect and analyze the opinions and comments of the experts, Fuzzy Delphi method, Paired Comparison Matrix technique, and Expert Choice Software Version 11 have been used. …”
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Practice review in Singapore by Cheah, Le Sa, Tay, Karen Lay Sun, Ong, Suat Li

“…In Singapore, the accounting body, The Institute of Certified Public Accountants of Singapore (ICPAS), is also following suit by introducing practice review as a compulsory procedure for all auditing firms. …”
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تاثیر فرهنگ سازمانی، حاکمیت شرکتی وکیفیت حسابرسی بر عملکرد حسابرسان by مجید مرادی, رضا جودکی

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مدیریت تعارض حسابرس در رابطه بین تعارض درک شده و ارزیابی ریسک تقلب by نرگس یزدانیان, سوسن زلفی

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تأثیر تمرکز بازار حسابرسی بر اظهار نظر حسابرسی by محمدرضا پورعلی

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«Accountics», antecesor histórico de «Contametría» by Camilo Ernesto Franco Galvis

“…La aparición del uso «Accountics» en la evolución del antecesor del AICPA (American Institue of Certified Public Accountants por sus siglas en inglés), la AI (Acounting Association por sus siglas en inglés), dentro del periodo denominado “Preclásico” del desarrollo del pensamiento contable norteamericano, constituye un acontecimiento fundamental en el trabajo genealógico histórico de la Contametría, el esfuerzo por resaltar la necesidad de construir bases para una comprensión no fragmentada de la contabilidad, junto con la identificación de la necesidad de fortalecer los desarrollos relacionados con la medición contable, lo hacen fundamental para el desarrollo actual y futuro del programa contamétrico.…”
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