JOURNAL OF ACCOUNTING KNOWLEDGE AND MANAGEMENT AUDITING
Year:2024 | Volume:12 | Issue:48|Papers Count:23

The strategy of companies among the components of social responsibility may enable them to meet at least some of the demands of stakeholders and generally ensure sufficient legitimacy. Current practices of industries and companies have negative environmental impacts related to biodiversity, health, diseases, greenhouse gas emissions and more. Media attention to these issues is a threat to legitimacy that industries have responded to in different ways. An important part of legitimization strategies is the emphasis on paying taxes to local communities and employment in rural areas as positive contributions to social responsibility. In the present study, the relationship between corporate tax behavior and environmental disclosure with the approach and perception of justice and organizational commitment of 373 companies during the years 1390 to 1397 has been explained. Tax invasion was used as a dependent variable and disclosure of environmental information including mandatory disclosure was used as an independent variable. To test the research hypotheses, multiple linear regression was used and the results showed that there is a relationship between the amount of mandatory disclosure of environmental information and the aggressive tax behavior of companies listed on the Tehran Stock Exchange.

Abstract In this study, the effects of auditor economic dependence on financial reporting quality. In this regard, after establishment of the relationship, the corporate governance mechanisms including stockholder’s supervision (institutional ownership), board of director’s supervision (outsider board of directors) and auditor supervision (audit size) are considered as moderating variables in the relationships to scrutinize the relationship. Accrual quality, earning persistency, earning smoothness and earning predictability is applied to measure financial reporting quality. Using historical data from listed Tehran Stock Exchange firms and sampling 118 firm years out of it during 2011 to 2019, the results show that auditor dependence has a positive significant effect on financial reporting quality. Regarding corporate governance mechanisms, results indicate that board knowledge (accrual model) moderates the relationship between auditor economic dependence and financial reporting quality. The results on the whole supports the audit work theory. Keywords: Auditor Economic Dependence, Financial Reporting Quality, Corporate Governance Mechanisms

Abstract Information is the most expensive element of the capital market that investors can rely on to make the most out of profitable market opportunities. The information content of accounting figures from the standpoint of accounting standards refers to the characteristics that the information presented in the financial statements can help to make a decision.This study tries to study the information content theory of accounting figures in financial crisis. In this study, the financial crisis is measured by three criteria: operating loss, negative operating cash flow and cumulative loss. The sample consisted of 167 companies listed in Tehran Stock Exchange during 2008 to 2017. The results show that all three variables of operating loss, negative operating cash flow and accumulated loss have significant effect on the relationship between earnings per share and book value per share and stock price. This is consistent with information content theory. In other words, variables of operating loss have negative operating cash flow and accumulated loss of information content and improve the usefulness of the decision.

Application of technical analysis and Markov filterIn future optimal portfolio managementEmphasizing the amount of investor riskMetaphysical artificial intelligence approachAbstractIn decision making for investment, two factors are very important and are the basis of investment. These two factors are risk and return, and in this regard, the study and study of investors to select the best investment portfolio is done according to the amount of risk and its return. A portfolio is a combination of assets formed by an investor to invest. The process of selecting a stock portfolio is one of the issues that has been the focus of many researchers. The aim of this study is to create an optimal stock portfolio using the predicted data. The statistical sample of the research includes the financial data of Iranian stock exchange companies during the years 1390 to 1397. In this study, using stock regression algorithm to predict stock returns, and finally using Markov method and spectral clustering algorithm, the necessary filter to select the appropriate initial data was performed and cultural meta-processing method with prediction data, It provided the optimal portfolio of stocks for the investor group with risk-taking as well as risk-averse. The research results show that the cultural transcendental algorithm, according to Sharp's method, has the ability to create an optimal stock portfolio using predicted data using the Marquis method for venture capitalists and risk averse investors.Keywords: Optimal stock portfolio, cultural meta-innovation algorithm, spectral clustering algorithm, Markov method, technical analysis

The quality of audit institutions is always one of the most important things in auditing. Researchers in this field believe that the most effective variable in the discussion of audit quality is audit institutions .The purpose of this study is to present a new method for predicting and ranking the quality of audit institutions affiliated to Iranian Institute of Certified Public Accountants (IACPA). and its innovation is to achieve a highly accurate forecasting model. For this purpose ,we used data records of the quality control and status control of IACPA which had already been gathered through questionnaires from 2012 to 2017. We selected 1555 pieces of information records. After screening and deleting incomplete data, 1367 pieces of information were studied. Then, to reduce the data dimensions and find the internal and optimal pattern of variables set. Factor analysis and structural equation techniques were applied. The analysis revealed three categories paly ing a major role in quality of audit. These categories, constructs, were labelled process indicators , environmental or contextual indicators and input indicators. Finally, we used decision tree algorithm from data mining techniques, namely, C&R, and C5.0 algorithms. The results showed that C5.0 algorithm with 92% accuracy and sensitivity, and 97% detection power is the best performance for predicting audit quality and The C&R algorithm is able to predict the qualitative ranking of auditing institutions with 83% accuracy and sensitivity and 93% detection power

This study was conducted to investigate the relationship between shareholder tendencies, Machiavellianism and support for corporate sustainable reporting. To achieve the research goal, 228 questionnaires were distributed and collected by simple random sampling method to collect the required information among the CEOs of companies listed on the Tehran Stock Exchange during the research period. The data collected by the questionnaires were analyzed by SPSS software version 24 and Smart PLS version 3 using structural equation modeling. Also, to evaluate the quality of the measurement tool in this study, index reliability, convergent validity and divergent validity were used. Analysis and analysis of information collected from research questionnaires at 99% confidence level using structural equation modeling showed Machiavellianism and shareholder tendencies have a positive and significant relationship with the company's sustainable reporting, so increasing Machiavellianism and shareholder tendencies, supporting reporting Stable increases the company. Machiavellianism has a positive and significant effect on shareholder tendencies. Also, the tendencies of shareholders have a positive and significant effect on the relationship between Machiavellianism and supporting the company's sustainable reporting. In general, the results showed that Machiavellian behaviors among managers cause them to have a positive impact on shareholders' attitudes regarding corporate social responsibility and the implementation of sustainable reporting in companies in order to achieve their goals and optimally reflect the company's situation.

Provide a profit transparency modelWhit LASSO and LARS AI approachAstractThe purpose of this study is to present a model of profit transparency with emphasis on the role of governance system criteria: artificial intelligence approach in companies listed on the Tehran Stock Exchange. For this purpose, the data of 167 companies during the years 2011 to 2018 were used to test the research hypotheses. The variable test performed using Lasso's artificial intelligence algorithm showed that among the criteria of the audit committee's governance system, the ratio of non-executive directors, gender diversity, audit committee expertise and board members 'financial expertise to explain companies' profit transparency had the highest impact. Also, in order to predict the transparency of the company's profit in the next year, the Lars algorithm method was used. The prediction results indicate the high power of the Lars artificial intelligence algorithm to predict the profit transparency of companies listed on the Tehran Stock Exchange.Keywords: Governance system, profit transparency, artificial intelligence approach

The main purpose of this study is to study the perception (reaction) of investors to the mental and objective stability of profit components in companies suspected of financial distress and fraud of the sample company from 2007 to 2019 with a sample number of 179 companies and 2327. of these observations, 124 years - companies related to companies suspected of financial distress and 812 years - companies related to companies suspected of fraud - have been selected. In this study, in order to identify companies suspected of financial distress, Article 141 of the Iranian Commercial Code and companies suspected of fraud have used the M-Binish score model method.In order to analyze the data and test the hypotheses, the Mishkin (1983) concurrent equation model with the combined data approach and the multivariate regression model using Ives software version 10 have been used. Research findings show that in these companies, investors value the mental stability of the cash and accrual component of profit more than the objective stability of the cash and accrual component of profit.Considering the higher value of the mental stability of the cash and accrual component of the profit than the objective stability of the cash and accrual component of the profit by investors in companies suspected of financial distress and fraud, it is suggested that investors be more aware of their companies' sensitivity in their investment decisions. Gain the ability to calculate the mental stability of profit components to have a correct understanding of these items.

the purpose of this study is to identify, classify and prioritize the factors affecting the remuneration of audit services. In order to achieve the objectives of the research, an integrated method with an exploratory approach has been used. The statistical population of the research in Delphi Analysis and Hierarchical Analysis (AHP) includes 30 academic and professional experts in the field of auditing and accounting. There were 160 professional and experimental auditing experts active in Tehran and Isfahan provinces. The findings of this study in two rounds of Delphi implementation showed that 125 indicators as indicators affecting the remuneration of professional auditing services have a desirable average and the coefficient of agreement among experts around them is 71%. The results of factor analysis showed that the mentioned indicators are in the form of 10 factors and these factors explain a total of 98.087% of the cost variance of auditing professional services. Also, the results of structural equations indicate that the mentioned factors and indicators meet the criteria of structural model fit, and finally the results of hierarchical analysis and pairwise comparisons between indicators showed that the factors affecting the determination of auditing services are in order of priority. From: Auditor's personal characteristics, Organizational factors related to the auditor, Audit system status factors, Institutional-macro audit considerations, Audit effectiveness and quality, Audit risk, Institutional-managerial considerations of the owners, Social, economic and political considerations of the auditing market, Financial considerations Owners and ownership, governance and growth processes.

Optimistic views of people about their abilities is one of the most important reasons for the errors that occur between their perception and actual performance. Views that have caused independent functional change and a different effect on actual performance. The purpose of this study is to analyze the relationship between management optimism and financial reporting quality. The present study is applied in terms of purpose and uses a quasi-experimental design and post-event approach. Financial data and data of this study were extracted from the financial statements of listed companies in Tehran Stock Exchange between 2011-2017. After applying statistical population constraints, 171 companies were selected to test the hypotheses, and PLS software was used to test the research hypotheses.The results showed that management optimism has a significant and inverse effect on financial reporting quality. Also, the personality traits of managers have a significant relationship with financial reporting methods, in other words, with increasing management optimism, the quality of reporting decreases.

The purpose of this study is to investigate the dependency of the variables of trading volume, financial leverage and asymmetric information on the stock market developments. We studied 294 companies listed in Tehran stock market exchange for the period of CY2012 to CY2020.Vector Auto Regression was used here as the model for the analysis. The input data as the asymmetric information input was based on quoted bid-ask spreads with High-Low spread estimator (Corwin and Schultz, 2012) , all were endogenous. The output of our analysis for asymmetric information calculation with intraday period shows that capital corporations have higher magnitude in information asymmetries which is in contrast to the “Market-size hypothesis”. However, Morover, our research shows the adverse interaction of stock market development and asymmetric information. Trading volume has a positive and non-significant effect on information asymmetry index and a positive and significant effect on stock market development. Financial leverage has a significant negative effect on stock market development and information asymmetry, firm size has a positive and significant effect on stock market development and a negative and significant effect on information asymmetry index

The purpose of this study is to evaluate the quality of auditing in the context of organizational culture analysis and professional ethics. To achieve the research goal, 384 questionnaires were distributed and collected among auditors working in auditing firms and the auditing organization. The data collected by the questionnaires were analyzed by SPSS24 and Smart PLS3 software using structural equation modeling. The results of research hypotheses in this study at 99% confidence level showed that participation, integration, standardization and consideration of values as a dimension of organizational culture in auditing firms has a positive and significant effect on audit quality of companies, so by increasing each dimension of organizational culture including Participation, integration, standardization and value consideration, the quality of corporate auditing increases. Also, responsibility, trustworthiness, justice and honesty as a dimension of auditors' professional ethics have a positive and significant effect on the quality of companies' audits, so with increasing each dimension of professional ethics including responsibility, trustworthiness, justice and honesty, companies' audit quality increases. Finally, the results showed that organizational culture has a positive and significant effect on the relationship between auditors 'professional ethics and audit quality of companies and organizational culture has less effect on.

Management accounting emphasizes the use of accounting information for managers in organizations to prepare them for informed business decisions. The main purpose of this study is to identify the most appropriate management accounting techniques and performance appraisal indicators for use in small and medium-sized industrial units. In this regard, using content analysis method, a comprehensive set of management accounting techniques and performance indicators, compiled and through expertise and fuzzy screening process, the most important techniques and indicators that are more consistent with the nature of small and medium-sized enterprises were selected and finally, using fuzzy cognitive mapping technique, the causal relationships between them were investigated. The results showed that from the perspective of the financial experts of the present study, actual costing technique, customer profitability analysis and balanced scorecard as a subset of each of the costing, profitability analysis and strategic dimensions of management accounting are the most important management accounting techniques which are known for use in small and medium industrial units. Also, operating profit margin index, new product development and employee productivity measure have the highest degree of importance among performance indicators. In addition, the results showed that the actual costing technique and new product development index have the most impact on other management accounting techniques and other performance appraisal criteria, respectively.

Tax is considered as the main tool for earning income for governments to achieve their economic and social goals. On the other hand, tax expenditures lead to the withdrawal of liquidity from companies and reduce stockholders' dividend, so corporate executives try to reduce or postpone their income tax. The purpose of this study is to Modeling for Identifying Effective Factors Affecting Tax Reporting Aggressiveness in Iran capital market. In this study, effective factors on tax reporting aggressiveness based on empirical studies, theoretical foundations and principal component analysis (PCA) method are divided into four financial, non-financial, governance and managerial indicators. In order to test the research hypotheses, 75 companies listed in Tehran Stock Exchange during 2008-2017 were surveyed. Since the dependent variable is a virtual variable, logistic regression and correlation methods have been used to estimate the model. The results show that financial indicators have no significant relationship with tax reporting aggressiveness, but non-financial, governance and management indices have significant relationship with tax reporting aggressiveness. Other findings indicate that sovereign, managerial, non-financial and financial indices have the most impact on tax reporting aggressiveness, respectively. Other findings indicate that governmental, managerial, non-financial and financial indices have the most impact on bold tax reporting, respectively.

AbstractDue to the movement of the country's economy towards the knowledge-based economy and the growth and development of knowledge-based companies, the importance of valuing the intangible assets of these companies has become more and more apparent. Much research has been done on quantitative variables to measure intangible assets and their relationship to other variables, and none specifically addresses the financial statements of knowledge-based companies and provides a practical model for such companies in the developing economy. The present study deals with the issue of providing a suitable model for valuing intangible assets in knowledge-based companies. In this study, with the help of interviews and based on the content analysis of interviews with 15 experts and experts in the field of intangible assets and knowledge-based companies, a model for valuing intangible assets in knowledge-based companies in 1400 has been proposed. In this valuation model, intangible assets are identified quantitatively (qualitatively) based on intangible assets and the variables below the measurable index obtained from interviews with experts seem appropriate. The consequences of intangible assets valuation, use as input to corporate valuation and financing purposes, reduction of information asymmetry and applied management tools were also confirmed.

Disclosure of information regarding corporate social responsibility creates a positive image of the company among shareholders. Because behaviors related to financial constraints may jeopardize stakeholder interests, it is expected that corporate executives who are more involved in financial constraint behaviors will pay more attention to corporate social responsibility to satisfy stakeholders. In the present study, the effect of different models of disclosure of social responsibility information on the relationship between the reduction of financial constraints and family ownership in companies listed on the Tehran Stock Exchange has been investigated. The present study is applied and the method of descriptive-causal and post-event is performed. SPSS software version 22 and Ivory version 8 were used to analyze the test results of the hypotheses. The statistical population of the study is the companies listed on the Tehran Stock Exchange from the beginning of 2009 to the end of 2018 for ten years. Using sampling by screening method, 100 companies were selected as a statistical sample. Findings from the analysis Research data show that the effect of disclosing social responsibility information based on Carroll model, Willis model, Lantos model and Kanjai and Cobra model on financial constraints of family companies compared to other companies; There is a significant difference. Also, according to the results, the disclosure of social responsibility information in family-owned companies has been less than other companies in the studied models.

The purpose of this study is to investigate the relationship between budgetary participation, cost management knowledge and managerial performance. The questions of this research are based on performance theory and have been prepared using previous researches. To achieve the research objective were used the standard questionnaires of Milani (1975), Shields and Young (1994) and Mahoni et al. (1965). The statistical sample of the research consists of 78 middle-level managers of manufacturing companies in the west of Mazandaran province in 2020. To analyze the hypotheses were used SmartPls3 software and structural equation modeling method. The results show that there is a positive and significant relationship between budgetary participation and cost management knowledge with the performance of managers, but cost management knowledge does not play a mediating role between budgetary participation and managers' performance. In other words, budgeting could as a control tool used by managerial in the organization to the better monitoring for performance itself. However, the results of this study indicate that less attention is paid to management accounting other tools and techniques (such as continuous budgeting, BSC, ABC etc) which in turn leads to the poor performance of managers.

هدف اصلی تحقیق حاضر بررسی ارتباط توان رقابتی صاحبکار و انتخاب حسابرس بر پایه نظریه رقابت است. تعداد شرکت های نمونه تحقیق بالغ بر 120 شرکت و دوره زمانی تحقیق یک دوره 6 ساله از سال 1393 الی 1398 می باشد. آزمون فرضیه ها بر اساس روش همبستگی و با استفاده از رگرسیون لاجستیک باینری انجام شده است. نتایج نشان می دهد توان رقابتی صاحبکار تاثیر معنی دار و مثبت بر انتخاب موسسات حسابرسی بخش خصوصی دارد. هم چنین نتایج بیانگر آن است که نسبت بدهی و حق الزحمه حسابرس ، تاثیر منفی و معنی دار در انتخاب موسسات حسابرسی بخش خصوصی دارد. شواهد نشان می دهد هرگاه ، تعداد بندهای حسابرسی در گزارش سال قبل، افزایش یابد در آن صورت احتمال انتخاب موسسات حسابرسی بخش خصوصی نیز تقویت می گردد. در تحقیق حاضر اندازه شرکت ، نسبت سودآوری و درصد سهام متعلق به سهام دار عمده تاثیر معنی داری بر انتخاب موسسات حسابرسی بخش خصوصی ندارند.

In response to some debts regarded to the audit quality of public sector audit institutions (Audit Organization and Mofid Rahbar Institute), in this research, using two objective measures of audit quality, including audit adjustments and opportunistic restatements, I investigate the relationship between the auditor type and the audit quality. The results obtained from the data related to 211 firms during 1389 to 1400 (including 2,218 firm-year observations), show that the clients audited by the Audit Organization and Mofid Rahbar Institute, use less discretionary accruals. In line with these findings, the results I find that clients of public sector audit institutions have less audit adjustments (the differences between pre-audit earnings and audited earnings), especially profit-reducing adjustments. Also, the clients of these two auditors have less subsequent opportunistic financial restatements. These findings provide evidence in support of the higher audit quality of public sector audit institutions, as a result of the higher quality of their clients' financial reporting.

AbstractThe advent of e-commerce has led to the development of tax capacity. E-commerce, on the other hand, is a breeding ground for tax evasion. Also, capacity behavior and tax evasion in the field of e-commerce are not fixed over time depending on economic conditions. Therefore, in this study, the factors determining the regime behavior of capacity and tax evasion in the field of e-commerce in Iran during the period 1973-2019with Markov rotational approach have been investigated. The results of the study showed; First, the tax capacity of e-commerce follows the behavior of three regimes, and in each regime the amount of tax capacity of e-commerce is different. On this basis, tax evasion of e-commerce can be defined in three situations: zero, one and two. Also, the influence of the fundamental factors of tax evasion of e-commerce status zero, one and two follow a two-regime behavior. Although the behavior of the underlying factors on all three e-commerce tax evasion indicators is similar in size, they are significantly different. Determinants of tax evasion in the field of e-commerce include cultural, currency, commercial, monetary, financial, tax, underground economy, Internet penetration, mobile penetration and e-banking development variables. Tax evasion in the field of e-commerce is also affected by its determinant variables as a multi-regime model.

AbstractThe purpose of this study was to investigate the effect of corporate governance, competitiveness and managerial conservatism on information distribution pricing. Then, an attempt was made to arrange the measurement criteria approved from the Delphi analysis stage in the form of a range from the least effective to the most effective measurement criteria. Finally, the selected measurement criteria as the most effective criteria for measuring research variables were developed in the form of hypotheses to be examined based on regression analysis in the period 2016-2020 based on the creation of 355 year-company observations. Results in the qualitative part of the approval of 6 criteria for measuring the corporate governance system; There are 6 criteria for measuring managerial conservatism, 6 criteria for measuring competitiveness, and 6 criteria for pricing information distribution. The results in the quantitative part also showed that the information environment in which investors trade is constantly changing with the dissemination of information. Since conservatism increases the likelihood of acquiring finance and reducing the cost of debt, affirmative accounting theory assumes that accounting conservatism leads to lower profits by business unit managers through later recognition of earnings. Identify and divide, and also do not minimize the debt ratio. On this basis, conservatism improves the corporate debt ratio and reduces the initial rate offered by lenders, which increases funding for innovation and investment development.

One important means of improving audit quality is to strengthen and enhance auditors’ professional skepticism. Previous studies have shown that organizational factors and variables related to organizational culture can affect the components of auditor judgment and decision-making, including professional skepticism. The present research explores the relationship be-tween organizational cynicism and professional skepticism, the mediating role of professional commitment, and the moderating role of professional ethics and auditor size to help strengthen professional skepticism, enhance audit quality, and increase public trust in the auditing profession. This study is an applied survey, and the statistical sample consists of 449 audit professionals from the member firms of the Iranian Association of Certified Public Accountants (IACPA) and Iran Audit Organization (IAO). Non-probability sampling was used to select the participants. Data were collected in 2021 using a questionnaire and were analyzed using partial least squares structural equation modeling (PLS-SEM). The results show that organizational cynicism has a significant negative effect on professional skepticism, and acceptance of unethical behavior reinforces this effect. However, reporting of unethical behavior plays a moderating role. Moreover, auditor size has a moderating role in this relationship. How-ever, the mediating role of professional commitment is not significant. In general, the results indicate that organizational cynicism has a negative effect on auditors’ professional skepticism and, consequently, on audit quality. Therefore, it is necessary to build the appropriate organizational culture and promote professional ethics to improve the performance of audit professionals and increase public trust in the auditing profession.

AbstractThe present study investigates the effect of certified public accountants' spiritual intelligence on professional judgment and behavioral inhibition with emphasis on conflict theory. The statistical population of the study is certified public accountants working in the audit organization and auditing firms of Tehran in 1400. Using Morgan table, 306 people were selected as a sample by simple random sampling. Both library and field methods were used to collect data. The data collection tool in the field section is 4 standard questionnaires. Structural equation model and SMART PLS3 software were used to test the relationship between research variables. Findings indicate that the spiritual intelligence of certified public accountants has a negative effect on resolving the conflict between them and management and has a positive effect on behavioral inhibition and professional judgment of certified public accountants. On the other hand, their behavioral inhibition has a positive effect on professional judgment but has a negative effect on resolving the conflict between them and managers. Evidence showed that behavioral inhibition of certified public accountants has a mediating role in influencing spiritual intelligence on resolving the conflict between them and management, and also their professional judgment has a mediating role in influencing behavioral inhibition on resolving the conflict between them and management.