حسابداری و منافع اجتماعی
Year:2024 | Volume:14 | Issue:2|Papers Count:7

Purpose: This paper examines that the reputational costs of engaging in tax avoidance activities have been considered by companies and their Chief Executive Officers when making decisions.Method: We have collected data a sample of 119 companies that were selected from among the companies admitted to the stock exchange of selected countries located in the Persian Gulf, including Iran, Qatar, Oman, Kuwait and Saudi Arabia. The sample period is seven years from 2015 to 2021. To measure the reputation risk (independent variable) of these companies from the ranking of companies by the Industrial Management Organization in Iran and the ranking of companies in Arab countries was used by the prestigious magazine Forbes. The cash tax savings (dependent variable) was measured through the effective cash tax rate and the effect of reputation risk on it was investigated through a regression model.Results: The hypothesis showed that a significant relationship between cash tax savings and reputation risk (cost).Conclusion: It is concluded that some companies, when using strategies’ tax avoidance, pay attention to the costs caused by damage to the company's reputation and avoid it or become less involved in tax avoidance.Contribution: A few researches have been done in the field of risk and costs of reputation related to issues such as taxes. This study can lead to the expansion and enrichment of this topic and the development of research literature in this sector. In addition, it should attract the attention of researchers and managers in tax section.

Purpose: This study investigates the role of relationship-oriented strategies, as a quasi-business strategy, on the market share of audit firms in Iran.Method: Data were collected through a questionnaire and analyzed using a quantitative approach.Results: The findings reveal that among the dimensions of relationship-oriented strategies, the political dimension (historical presence in influential positions outside the audit profession) is predominant. Furthermore, five themes from the social dimension (e.g., addressing clients' professional challenges and creating value) and three themes from the economic dimension (e.g., securing influential positions in the IACPA) significantly influence the market share of audit firms in Iran.Conclusion: This study demonstrates that audit firms in Iran utilize the customer-oriented dimension of the commercialization approach (manifested as relationship-orientation) as a strategic tool to maintain and enhance market share.Contribution: The research offers preliminary insights into the impact of relationship-oriented strategies, classified according to common forms, on the market share of Iranian audit firms.

Purpose: The purpose is to review articles in the field of sustainability reporting. In order to be able to evaluate the most important topics that are currently being considered as well as the research needs related to this field.Research Method: The research is of a descriptive type, which examined 68 articles in the field of sustainability reporting after examining 32 journals in the field of accounting, finance and auditing approved in the system of the Ministry of Science and Research between 2013 and 2022.Results: About 97% of articles have been completed in the last six years. Writers without academic rank, assistant professors and assistant professors, have participated the most in producing articles. The participation of men is more than women. Most of the articles were the result of the work of three or four people. In terms of organizational affiliation, authors affiliated with Islamic Azad University have the largest share. Researchers from Qazvin Islamic Azad University and Imam Khomeini International University have been the most prolific authors. In the production of articles, the academic faculty members of branchs Islamic Azad, Alzahra, Payame Noor and Tehran Universities have contributed the most.Conclusion: All the researches carried out in Iran, which investigated the dimensions of sustainability reporting, were studied in the last years of the study period.Contribution: According to the sixth chapter of corporate governance guidelines, (Notification 13/12/2022 of the Securities and Exchange Organization) regarding forcing companies to provide sustainability reporting, we can witness the dynamism and prosperity of future research in this field. And in fact, the findings of the current research specify the researched directions and the remaining gaps in the research.

Purpose: The purpose of this research is to examine the relationship between fraud in the company's financial reporting and fraud in the financial reporting of peer firms active in a similar geographic region, taking into account the moderating effect of competition in the industry.Research Method: This research is an applied study with an inductive approach and based on panel data analysis. In this research, the information of 11 listed petrochemical firms active in Pars Energy Special Economic Zone during 2011 to 2022 was used for 12 years. Also, for further analysis, the information of 32 listed firms active in petrochemical industry during the same time period has been used.Results: The results showed that fraud in the financial reporting of active firms in the same geographic region has a positive and significant relationship with fraud in the company's financial reporting. Competition in the industry does not have a significant effect on the intensity of the relationship between fraud in the financial reporting of firms operating in the same geographic area with fraud in the company's financial reporting, but competition in the industry increases the effect of the relationship between fraud in the financial reporting of firms operating in the same geographic region on fraud in reporting. The company is financed.Conclusion: The findings of this research showed that ethical misconduct and fraudulent financial reporting do not occur in a vacuum, and that neighboring firms have an impact on the willingness to commit violations and fraud in financial reporting.Contribution This study provides valuable insights into the factors influencing financial reporting fraud, focusing on peer companies in Iran, to provide stakeholders.

Purpose: The current research examines the moderating effect of the corona virus crisis on the relationship between social responsibility activities on company value and stock returns in companies listed on the Tehran Stock Exchange.Research Method: This research is practical in terms of purpose, and from the aspect of identification method, it is correlation and among descriptive research. The statistical population of the research is the Tehran Stock Exchange and the research sample is 135 companies admitted to the Tehran Stock Exchange in a 4-year period between 2017 and 2018. In order to test the hypotheses of the research, multivariate regression was used with combined data and Eviuse software.Conclusion: The results showed that the social responsibility of the CSR Company leads to an increase in stock returns and company value. In addition, the Corona epidemic has a moderating effect of social responsibility on company value and stock returns. As a result, this crisis reduces the positive effect of social responsibility on company value and stock returns. In this way, it is possible to understand the importance of corporate social responsibility measures in the return of shares and the value of companies, especially in critical periods such as the spread of the Corona epidemic virus.Contribution: In this research, the moderating effect of the actual shock of the corona virus on the relationship between social responsibility activities, company value and stock returns has been investigated, is that by examining a real shock, the relationship between these variables and predicting their behavior in other crises is discussed.

Purpose: The current research aims to trace the role of the comparability of accounting information on the speed of achieving the optimal commercial credit of companies.Research Method: to achieve the objectives of the research, a sample of 135 companies admitted to the stock exchange, which were selected according to the systematic exclusion pattern, was collected for a period of 13 years from 2010 to 2022. To test the research hypotheses, a multivariate regression model with the generalized moments approach (GMM) was used. To measure the speed of trade credit adjustment, the model previously developed by Lou (2022) and to measure the comparability of accounting information, the profit-return index was used.Research Findings: The results of the research hypothesis test showed that the speed of adjustment of commercial credit in the research sample is about 60%, that is, the companies are able to compensate 60% of the gap created every year to optimal commercial credit. Also, the ability to compare accounting information has an effect on the speed of trade credit adjustment, and by improving this factor, the speed of companies achieving optimal trade credit will increase.Conclusion: The current research provided evidence that the quality level of financial statement information for credit users and suppliers can increase the speed of commercial credit adjustment in reaching the target commercial credit.

Purpose: The general purpose of this study is to provide a comprehensive model, identify and analyze economic crime using forensic accounting techniques.Method: The method used in the current research is qualitative and the approach of foundational data theory is used. The statistical population consisted of 12 accounting experts until theoretical saturation was reached, and the snowball sampling method was used. This research was conducted at the time point of 2023.Findings: The findings show that the most important factors are the causal conditions of pressure groups, the intervening conditions of lack of public supervision, the background conditions of the open way of crime, strategies including forensic accounting techniques and consequences at the levels of financial statements and the economic market, classification and interpretation. Has been.Conclusion: The results of this research provide a lot of help to the comprehensive model for the identification and analysis of economic crimes using judicial accounting techniques in relation to related partiesContribution: This research. Requires the services of 1 judicial accountant to identify and analyze economic crime. Formal experts in the field of accounting and auditing are also used to prepare reports. The results of this research contribute a lot to the identification and analysis of economic crimes in connection with judicial accounting and related parties, as well as judgment against them.