Journal of Accounting & Financial Transparency
Year:2024 | Volume:2 | Issue:1|Papers Count:6

Purpose: Since the audit report contains the opinion of the auditors about the credibility of the financial statements, investors usually prefer that the audit report be submitted with less delay. Based on this, it is important to research the variables that can affect the delay of the audit report. In this regard, the current research was trying to investigate the moderating effect of audit opinion and quality on the relationship between the complexity of financial reporting and the delay in the audit report. Methodology: For this research purpose, the data obtained from 140 companies admitted to the Tehran Stock Exchange during the years 2011 to 2021 were collected and analyzed in the form of four hypotheses using multivariate regression models. Findings: The research results show that audit firm's tenure, audit opinion, size of the audit institute, and audit fees moderate the relationship between the complexity of financial reporting and audit report delay. Originality: These findings generally indicate the effect of audit opinion and quality on the audit report delay in the presence of financial reporting complexity. This research helps to better understand the Iranian capital market regarding the factors affecting the delay of the audit report.

Purpose: The management control system is being developed to evaluate the performance and efficiency of organizations. The purpose of this research is to investigate the improvement of organizational performance through the elements of the cost management control system with regard to the mediating role of cost efficiency. Methodology: This research is applied in terms of purpose and descriptive in terms of nature and method. The statistical population of the research is the companies of Shiraz Industrial City and the statistical sample is the collection of senior managers and employees of the financial field, numbering 143 people. The sampling method of this research was simple random and the data collection tool was a standard questionnaire taken from Dieffenbach et al (2018). In order to analyze the findings, structural equation modeling was used with SmartPLS 2. Findings: The research results show that the cost management control system has a positive and significant relationship with the two variables of cost efficiency and organizational performance. Cost efficiency has an impact on organizational performance, and when cost efficiency decreases, organizational performance decreases. In general, the cost management control system indirectly affects cost efficiency and organizational performance through the mediating variable of innovation. Originality: The management control system plays an important role in empowering organizations in the competitive world. The elements of cost management control system are effective on organizational performance and cost efficiency. These elements include strategy, organization, information, methods and culture.

Purpose: The main purpose of this research is to investigate the impact of the creation and development of controls on the performance of accountants, the moderating role of repetitive tasks and the willingness of accountants. Methodology: This research is of an applied type according to the objective criteria, and descriptive type according to the criteria of the nature and method of data collection. Also, this research is based on a survey strategy, based on a cross-sectional time horizon. Also, in terms of the research environment, it is field. Also, the current research is based on the researcher's involvement of the correlation type. The statistical population of working accountants and financial managers in the city of Yazd is unlimited and the statistical sample is 180 people using Cohen's formula, and in this research, 233 questionnaires were completely collected. The sampling method of this research is non-probability. In the period from April to September 2023, the data needed for the research was collected through a standard questionnaire. Research data were analyzed using structural equation model using SmartPLS version 03 software. Findings: The results of the research hypotheses test showed that the creation of control, the development of control and repetitiveness of work are related to the performance of accountants. However, accountants' willingness is not related to accountants' performance. In addition, the repetitiveness of tasks and the willingness of accountants do not affect the relationship between control creation and control development with accountants' performance.

Purpose: Seasonal pressure on auditing firms is known as a key factor in auditor burnout. The workload caused by such pressure may lead to increased turnover in audit firms, affecting audit quality and firm performance. The present study was carried out to investigate the effect of the auditor’s turnover intentions on audit quality, unethical decisions and audit performance. Methodology: This research is one of the applied research in terms of its purpose, according to the research objectives. From the point of view of data collection, the current research is included in the collection of field and survey research. The statistical population of this research consists of all certified accountants who are members of the Certified Accountants Society of Iran. Due to the limited population, Morgan's table was used to determine the sample size. This research was done in 2023. Findings: The results obtained from the hypothesis test using the partial least squares method and SmartPLS show that the auditor’s turnover intentions has a significant effect on audit quality, auditors' unethical decisions, and ultimately audit performance. Originality: In this research, by examining the auditor’s turnover intentions in emerging markets such as Iran, using several organizational theories to understand this issue better, adds to behavioral accounting studies. This research also fills the literature gap related to job burnout in emerging markets. The research conducted in the interior has paid less attention to the issue of unethical decisions of auditors.

Purpose: Narcissism is a personality trait in which a person tends to be admired, exaggerate, and magnify himself. Narcissistic managers will be more able to use power and information asymmetry to intervene in false financial reporting. Therefore, based on this argument, the current research aims to investigate the effect of self-obsession and overconfidence of managers on the comparability of financial reports. Methodology: The sample consists of 167 companies listed on the Tehran Stock Exchange from 2012 to 2012. Findings: The results of the research findings show that managers' narcissism affects the comparability of financial statements. Also, excessive confidence of managers affects the comparability of financial reports. Originality: Managers who are narcissistic use their skills in deceit, fraud, and intimidation to maintain their leadership position. In most cases, narcissistic managers are pursuing great achievements within the company. That's why they tend to engage in bold strategic-operational actions and risky business ventures, aiming to demonstrate their best performance to others and ultimately become admired and recognized, thus gaining self-esteem and greatness for themselves,resorting to deceptive activities to achieve this goal.

Purpose: The purpose of this research is to investigate the relationship between institutional investor inattention, accruals quality and conditional conservatism. Methodology: This research is applied and correlational. The data used are historical and ex-post and to test the research hypotheses, EViews 10 was used. The statistical population of this research is 438 companies from 2010 to 2019, which were listed during this period, and by applying the systematic elimination method, the number of the research population was reduced to 132 companies (1320 years-companies). Findings: The findings of the research show that there is a significant negative relationship between institutional investor inattention and conditional conservatism, and there is a significant positive relationship between institutional investor inattention and the low portion of accruals quality. In addition, the relationship between the institutional investor inattention and the low portion of accruals quality (discretionary accrual items) shows that in the case of institutional investor inattention, the amount of optional accrual items (abnormal accrual items) increases and as a result, the earning quality decreases. Originality: Institutional investor inattention and reducing their supervisory role, abnormal accruals (low portion of accruals quality) will increase and as a result, the earning quality will decrease. If institutional investors use their supervisory position well, they can prevent the presentation of manipulated earnings and dishonest expression.