Mohammad Namazi
Professor Mohammad Namazi (PhD, ICPA, CMA) was the first distinguished professor of accounting in Iran and First Professor of Accounting after the Islamic revolution and currently teaches at Shiraz University. He holds a BS in banking from Iran, an MBA (with concentration in accounting) from California, and a PhD in accounting from the University of Nebraska (Lincoln). He has served as a faculty member at the University of Nebraska, as an assistant professor at The Pennsylvania State University and has taught PhD level courses in accounting at Tarbiat Modaress University, Tehran University, and Shiraz University in Iran.
Dr. Namazi is the author and translator of more than 14 national and international books and monographs, including Responsibility Accounting (NAA), A Comprehensive Review of Multi-Objective Technique (Vance), Strategic Management Accounting (Samat Organization), Cost Accounting 2 (Samat Organization) , Empirical Studies in Accounting (Shiraz University) and Accounting Ethics (Tehran University). He has served as editor of the Journal of Social Sciences and Humanities and the Journal of Accounting Advances of Shiraz University. He has been an article editor for Sage Open, associate editor of the Journal of Accounting and Taxation, and has served on the board of the Journal of Innovation and Knowledge (Elsevier), Journal of Global Entrepreneurship Research (Springer Open Journal), Iranian Journal of Management Studies(ISI), Journal of Information Health Management, USA-Chinese Business Review, Journal of Finance and Accounting International, Journal of Accounting and Finance Research, Journal of Globalization and Business Management, and Iranian Accounting and Auditing Review. Dr. Namazi has published more than 180 professional articles in various domestic and international journals, including the Journal of Business Research (ISI), Journal of Accounting Literature (ISI), Journal of Accounting and Finance of the Asian Academy of Management (ISI) , Iranian Journal of Management Studies (ISI), World Applied Sciences (ISI) and Cost Management.
Dr. Namazi has been named as an outstanding professor in Iran and was admitted to the Accounting Hall of Fame , the Managerial Accounting Hall of Fame and has received many scientific prizes. He has conducted several national and international research projects and has extensive practical experience in different aspects of accounting. He is a CPA in Iran, CMA in Australia, and has served as Vice-chancellor of Administrative and Finance and the Dean of the College of Social Sciences and Humanities of Shiraz University.
Phone: 0713-6460520
Address: Iran,Shiraz,Shiraz University,Eram Campus,College of Economics,Management & Social Sciences,Accounting Dapartment
Dr. Namazi is the author and translator of more than 14 national and international books and monographs, including Responsibility Accounting (NAA), A Comprehensive Review of Multi-Objective Technique (Vance), Strategic Management Accounting (Samat Organization), Cost Accounting 2 (Samat Organization) , Empirical Studies in Accounting (Shiraz University) and Accounting Ethics (Tehran University). He has served as editor of the Journal of Social Sciences and Humanities and the Journal of Accounting Advances of Shiraz University. He has been an article editor for Sage Open, associate editor of the Journal of Accounting and Taxation, and has served on the board of the Journal of Innovation and Knowledge (Elsevier), Journal of Global Entrepreneurship Research (Springer Open Journal), Iranian Journal of Management Studies(ISI), Journal of Information Health Management, USA-Chinese Business Review, Journal of Finance and Accounting International, Journal of Accounting and Finance Research, Journal of Globalization and Business Management, and Iranian Accounting and Auditing Review. Dr. Namazi has published more than 180 professional articles in various domestic and international journals, including the Journal of Business Research (ISI), Journal of Accounting Literature (ISI), Journal of Accounting and Finance of the Asian Academy of Management (ISI) , Iranian Journal of Management Studies (ISI), World Applied Sciences (ISI) and Cost Management.
Dr. Namazi has been named as an outstanding professor in Iran and was admitted to the Accounting Hall of Fame , the Managerial Accounting Hall of Fame and has received many scientific prizes. He has conducted several national and international research projects and has extensive practical experience in different aspects of accounting. He is a CPA in Iran, CMA in Australia, and has served as Vice-chancellor of Administrative and Finance and the Dean of the College of Social Sciences and Humanities of Shiraz University.
Phone: 0713-6460520
Address: Iran,Shiraz,Shiraz University,Eram Campus,College of Economics,Management & Social Sciences,Accounting Dapartment
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Papers by Mohammad Namazi
Vol. 11/ No. 42/ Summer 2022
Identification and Ranking Factors Affecting Professional Judgment and Decision-Making of Auditors
Mohammad Namazi
Distinguished Professor in Accounting,Shiraz University, Shiraz, Iran.
Alireza Momtazian
Assistant Professor in accounting, Jahrom Univesity, Jahrom, Iran.
(Corresponding Author)
Abstract
The importance of judgment in auditing is vital. Judgment in auditing is the most important factor in decision making, and auditors are required to make decisions and judgments in many work areas. Therefore, it is important to identify the factors that affect the judgment and decision-making of auditors. Therefore, the aim of this study is to identify and prioritize the factors affecting professional judgment and decision-making of auditors using fuzzy screening technique. The present study was conducted in one-year period from esfand ( the final month of iranian calender) 2016 to esfand 2017 .
First, by examining the literature related to the research topic, the factors influencing the judgement and decision-making of auditors were identified, then using the opinions of 15 experts (Iranian certified public accountants and faculty members) and using fuzzy screening technique 40 indicators were identified. Finally, using fuzzy ranking, the importance degree of these factors were determined .The results of testing the research hypotheses show that the environmental, functional and behavioral structures of the auditor have the greatest impact on the professional judgment and decision-making of auditors in Iran, respectively . Also, the auditors' fees, auditors' accountability, financial and competitive conditions of the auditing profession, auditors' independence and the auditors' attempt to satisfy the customer are the most important and effective factors influencing the professional judgment and decision-making of auditors in Iran .
Keywords: Professional Judgment, Auditor Decision Making, Fuzzy Screening, Fuzzy Ranking
Vol. 11/ No. 42/ Summer 2022
Identification and Ranking Factors Affecting Professional Judgment and Decision-Making of Auditors
Mohammad Namazi
Distinguished Professor in Accounting,Shiraz University, Shiraz, Iran.
Alireza Momtazian
Assistant Professor in accounting, Jahrom Univesity, Jahrom, Iran.
(Corresponding Author)
Abstract
The importance of judgment in auditing is vital. Judgment in auditing is the most important factor in decision making, and auditors are required to make decisions and judgments in many work areas. Therefore, it is important to identify the factors that affect the judgment and decision-making of auditors. Therefore, the aim of this study is to identify and prioritize the factors affecting professional judgment and decision-making of auditors using fuzzy screening technique. The present study was conducted in one-year period from esfand ( the final month of iranian calender) 2016 to esfand 2017 .
First, by examining the literature related to the research topic, the factors influencing the judgement and decision-making of auditors were identified, then using the opinions of 15 experts (Iranian certified public accountants and faculty members) and using fuzzy screening technique 40 indicators were identified. Finally, using fuzzy ranking, the importance degree of these factors were determined .The results of testing the research hypotheses show that the environmental, functional and behavioral structures of the auditor have the greatest impact on the professional judgment and decision-making of auditors in Iran, respectively . Also, the auditors' fees, auditors' accountability, financial and competitive conditions of the auditing profession, auditors' independence and the auditors' attempt to satisfy the customer are the most important and effective factors influencing the professional judgment and decision-making of auditors in Iran .
Keywords: Professional Judgment, Auditor Decision Making, Fuzzy Screening, Fuzzy Ranking
The book is dedicated to respectable readers in two volumes. In the first volume, ethics theories are discussed in accounting. In this volume, the theoretical and philosophical cases of morality are analyzed in accounting. Since the knowledge of ethical theories and ethical principles can be a guide to the act of accountants, this book is concentrated in this volume of books. Also, the study of the issues raised for enthusiasts, especially academics and graduate studies, provide more application and can make them acquainted with the theoretical and philosophical discussions of accounting ethics.
Title of the second volume: Applications of Professional Ethics in Accounting
In the second volume, applications of professional ethics in accounting are discussed. Applied ethics can illustrate the importance of ethics in practice field for readers and by providing tangible examples, draws readers' attention to professional ethics. It is recommended to study this volume of books, especially for accounting students and professional practitioners who face accounting ethics in the field of action. The awareness of the preceding mentioned content makes readers familiar with potential immoral issues that may arise in the field of professional action, and can create the right response for them in attaining more ethical environments.