Browsing by Author "Arianpoor, Arash"
Now showing 1 - 3 of 3
Results Per Page
Sort Options
- The effect of corporate strategic change on auditors’ predictions of going-concern opinions: the influence of crisis caused by the pandemicPublication . Arianpoor, Arash; Ramezanpour, Mohammad; ABDOLLAHI, AHMADThe purpose of this study is to investigate the impact of corporate strategic change (CSC) on the probability of an auditor’s going-concern opinion (GCOP) and the moderating role of COVID-19 on companies listed on the Tehran Stock Exchange. Design/methodology/approach – Information about 193 companies from 2014 to 2023 is examined. Considering that the dependent variable was binary, binary logistic regression analysis was used. Findings – The results of this study showed that CSC decreased the probability of a GCOP. Moreover, COVID-19 strengthened the adverse effects of CSC on the probability of an auditor’s opinion of going concern. The results also confirmed that CSC is exogenous in econometric models, indicating no omitted-variable bias or reverse causality. Originality/value – Audit failures in the past few years have highlighted a severe lack of early warning mechanisms and GCOPs. Although the existing models offer no recourse, the International Auditing and Assurance Standards Board’s (IAASB) direction in revising the International Standard on Auditing 570 shows that strategic cues can be powerful managerial signals, moving audit frameworks into managerial behavior. Moreover, signals under crisis and external shocks (e.g. COVID-19) can amplify the interpretive power of strategic behavior. This study empirically validates IAASB’s direction of IAASB. Through incorporating CSC and COVID-19, audit models can become more sensitive to proactive turnaround behaviors, thereby reducing systemic audit blind spots.
- The interaction of accounting employability-based skills and problem-based learningPublication . Arianpoor, Arash; ABDOLLAHI, AHMADPurpose – Thisstudy aims to provide a framework for the interaction between accounting employability-based skills and problem-based learning (PBL). Design/methodology/approach – This study explored the views of 18 participants (11 accounting professors and seven board members) who were chosen as experts. Thisstudy collected data through two consecutive stages (i.e., interviews and questionnaires) in 2024. After summarizing the opinions of the six interviewees, the 31 accounting employability-based skills in interaction with PBL were classified into three groups: technical, soft, and social mobility skills. A questionnaire survey was conducted in the second stage of the study. The opinions of 18 accounting professors and board members of the firms were surveyed using the Delphi method. Findings – This study employed Kendall’s Coefficient of Concordance (W) to assess agreement among 18 experts in ranking 31 accounting skills across three primary constructs: Technical Skills (TES), Soft Skills (SOK), and Social Skills (SMK). The results demonstrated a strong agreement among experts in prioritizing these skills. The Consensus Index (CI) values align with other reported model metrics, suggesting that respondents largely agreed on the relevance and clarity of the items within each construct. The results showed thatsoftskillssuch as adaptability; knowledge of different contexts; preparing forthe unpredictable nature ofthe accounting field; adapting quickly to new tools, processes, and market conditions; maintaining their effectiveness in a dynamic environment; and engaging in discussions and presenting findings during PBL activities are among the top 10 skills. The other statistical analyses conducted in this study further supported these results. Research limitations/implications – Despite the valuable insights generated by this study, several limitations must be acknowledged. The study was conducted in a specific national and cultural context (e.g., within an emerging economy), which may limit the generalizability of the findings to other regions with different educational, economic, or regulatory environments. Future cross-country comparisons are recommended to enhance the external validity of these findings. Expert opinion was sought in this study. Specialists and professionals were selected for this study. However, because the combination of accounting skills and PBL is a relatively recent development in accounting, we were unable to confirm the effectiveness of PBL through interviews or questionnaires. In future studies, it would be beneficial to collect feedback from real users to determine the benefits of PBL in accounting as well as the specific circumstances in which it is effective. Although this study provides meaningful understanding, its small sample size (n 5 18) restricts the generalizability of its findings to larger populations. The Delphi panel and survey respondents were primarily academic and professional stakeholders with accounting education experience. Although these insights are essential, the exclusion of students and recent graduates may limit the diversity of their perspectives on employability-related challenges and competencies. Although validated scales were employed for the TES, SOK, SMK, and PBL, the cross-sectional nature ofthe study limited the ability to draw causal inferences. Future studies should employ longitudinal research to track changes in employability skill development over time, particularly in response to curriculum redesigns or sustained PBL interventions. Moreover, as accounting employability is crucial in post-higher education, future studies should explore ways to translate more implications from “university” to the “accounting profession.” While PBL was conceptualized as a mediating construct, this study did not explore its multiple formats (e.g., case-based, simulation-based, and online PBL). These design variations may influence the acquisition of employability skills differently and merit separate investigation. Combining quantitative modeling with qualitative data, such as classroom observations, could offer deeper insights into how students internalize employability skills through PBL experiences. The study revealed that awareness of blockchain technology in accounting, especially in areas such as auditing and transaction verification (TES11), is among the top ten skills. Future research should explore how AI-driven or gamified PBL platformsinfluence skill acquisition and employability in response to increasing integration of AI into educational and accounting work environments. Practical implications – These findings offer critical insights to curriculum designers and educators. Accounting departments should restructure their learning environments to embed PBL not as a supplemental tool but as an integral design framework to nurture strategic thinking, self-regulated learning, and communication competencies. Institutions in emerging and developing economies, where employability gaps are often pronounced, can leverage PBL to contextualize global skill standards within local educational practices. By aligning skill development with real-world simulations and reflective learning, universities can equip students with the evolving demands for accounting roles. Universities can apply these results to revise their accounting education and teaching approaches to professional accountants, thereby enhancing their competitive edge and developing effective marketing plans, particularly for international accounting students. Employers and industry partners are encouraged to collaborate with academic institutions to co-design PBL modules that reflect workplace complexity. Managers should consider applicants’ experience with applied learning models, such as PBL, as a strong predictor of workplace readiness, particularly in areas that require adaptive reasoning, critical problem-solving, and stakeholder engagement. Continuous upskilling initiatives within accounting firms can adopt PBL-based workshops to close the competency gap between the staff members. As board members’ opinions were also considered in this study, their views on accounting employability-based skills were also considered. Accounting professors can strategise ways to enhance students’ skills and create plans to facilitate the job search process for accounting students. National and institutional education policy frameworks should promote outcome-based learning standards that explicitly integrate employability and skill metrics into course assessment. Policymakers in higher education ministries may consider incentivizing curriculum redesign to support PBL strategies in professional programs such as accounting, finance, and auditing. Incorporating PBL into accounting education is shifting towards a hands-on learning environment. This study promotes interactive learning by addressing complicated practical problems and developing necessary skills in the accounting field. The aim was to produce skilled graduates who could apply their knowledge in real-world situations. This helps to meet the needs of the current workforce, which involves adjusting, creating, and collaborating. Originality/value – The combination of employability-based skills and PBL in accounting education forms a strong foundation for equipping graduates in the job market. There is currently a gap in that PBL may not cover all skills necessary for successful accounting employment. Therefore, this study examines the interaction between these two fields, which has not been explored previously.
- A new challenge in accounting education: convergence of maturity model, education and evaluation in accountingPublication . Arianpoor, Arash; Abdollahi, AhmadPurposeThe purpose of this study is to propose a framework for the convergence of maturity model and education and evaluation in accounting.Design/methodology/approachThe present research was conducted in two phases. In the first phase, to determine the indicators of convergence of the maturity model and education and evaluation in accounting, a Meta-Synthesis method was used. The conceptual model includes two dimensions of "Teaching and learning processes" and "Evaluation methods"; five levels of initial, repeatable, defined, managed and optimized; and a total number of 35 indicators. In the second phase, a questionnaire was developed, and academics as accounting faculty members in Iranian public universities were employed to fill out the questionnaire electronically and present a final framework. Having received the questionnaires, 66 questionnaires were analyzed statistically.FindingsThe results showed that the two dimensions of "Teaching and learning processes" and "Evaluation methods" considering initial, repeatable, defined, managed and optimized levels include 35 indicators, which form a framework for the convergence of maturity model and education and evaluation in accounting. The results show that both dimensions have positive and significant regression path coefficients in the convergence model. Moreover, the dimension of teaching and learning processes has the highest regression path coefficient indicating a greater impact on the convergence model. Besides, all five levels have positive and significant regression path coefficients with dimensions. Finally, in this study, all indicators were prioritized according to five levels.Originality/valueDue to the success of maturity models and the urgent developments that require transformative improvements in accounting education, maturity models can respond to the challenges associated with education and learning in accounting. Thus, conceiving an image of the convergence of maturity model, education and evaluation in accounting seems imperative which has been scarcely investigated previously.