فصلنامه مطالعات تجربی حسابداری مالی
پیاپی 59 (پاییز 1397)

This study is aimed to investigate the status of auditing ethics in Iran in the light of the published literature in this field. The statistical population includes all related articles published in research and non-research and non-accounting journals of Iran since the beginning of their operation until the end of summer 2016. At first, related articles were found by the archival approach, and then by "content analysis" and using quadruple structures of "sustainable development model of professional ethics of accounting" (Namazi et al. 2017), the priority of researcher’s topics was identified. Findings showed that in the field of professional ethics of auditing, 40 articles were only published in Iran’s publications until the end of September 2016. In that, 12 articles were published in the scientific research and accounting and financial journals, 15 articles in other accounting journals, and also 13 articles in non-accounting and financial journals. Content analysis of the articles also showed that there are 20 articles regarding individual ethics structure, 13 articles in social ethics structure, and 7 articles in organizational-economic ethics structure. So far, no article has been published in relation to auditing ethics in environmental ethics. The statistical findings of the independent T-test in comparison to the number of ethics articles published in the research journals and other accounting journals, and the comparison of the number of articles of audit ethics published in the research journals of accounting and other financial and accounting journals, did not confirm a significant difference. However, the chi-square test, which was used to examine the difference in the content of the four constituents of professional ethics of auditing, showed a significant difference. Findings of this study also showed revealed that ethics in auditing is not at a high priority by the researchers, and a little attention has been paid to it. Hence, this negligence can be an alarm for professional and academic society; therefore; this weakness should be compensated and managed appropriately in the future.

Deciding on the financing and composition of capital structure in Corporates depends on a variety of factors. Several studies have shown that financial flexibility is the most important factor affecting capital structure and corporate financing decisions. The main objective of the research is to measure the financial flexibility of Corporates accepted in Tehran Securities Exchange (in accordance with the corporate environment and conditions). Therefore, according to the purpose of the research, in the first Step, based on the conceptual and theoretical framework derived from the exploration and exploration in specialized texts, the views of financial experts (including university professors and market experts) in order to understand their views and identify the dimensions, components , indexes and factors determining the financial flexibility of the Corporates were obtained through a questionnaire. In the second step, after referring to the model, the correlation method as one of the subsections of the descriptive research methodology for measuring the components of cash holdings, debt capacity, and capital market measure of Tehran Securities Exchange Corporates with the actual and historical information of financial statements and information Corporate stock trading (through multivariate regression tests and confirmatory factor analysis) The results of the measurement of the three components indicate that the amount of cash holdings, the size of the debt capability, and the relatively downward trend of the size of the capital market (stock liquidity) of the Tehran Securities Exchange corporations during the years 1380 to 1394, are. Measuring the dual dimension of financial flexibility also implies the use of internal financial flexibility and the non-use of external financial flexibility. Which can be explained by Trade off Theory, Pecking Order Theory and of asymmetric information Theory

In this study, the effect of business strategy on the Company's Information Environment (Information Asymmetry, stock returns Volatility, Earning Forecast Errors), is studied. Also to determine the type of companies' selected strategy (prospective or defensive), the Ittner and Larcker )1997) scoring system is used. For statistical analysis, multivariate regression used and control variables (firm size and financial leverage) is also used in models. The study period, is the period (2011) to (2015) and a sample of 168 companies listed on the Tehran Stock Exchange is used. The results indicate that a positive and significant relationship exists between the company's business strategy and Information Environment (Information Asymmetry, stock returns Volatility, Earning Forecast Errors) so that the more prospective business strategy, brings more information asymmetry, more stock returns Volatility and more Earning Forecast Errors

The design of the audit program so that it can be used to adequately respond the fraud risk is one of the most important activities that auditors do in their investigations. Paying attention to the most important dimensions and risk factors of fraud can help auditors in this process. In this regard, in this research, the importance of the dimensions and risk factors of fraud in the adjustment of the audit program has been investigated. For this purpose, the fraud Pentagon model has been used. This model includes five dimensions of pressure/motivation, opportunity, rationalization, capability and arrogance. In order to conduct this research, four fraud risk factors were selected by expert opinion for each of the five fraud dimensions. A questionnaire was used to collect data. The statistical population of the study is Iranian association of certified public accountants in year 2018. After distributing and collecting questionnaires, the Fuzzy Analytical Hierarchy Process (FAHP) method was used to rank the dimensions and risk factors of fraud. The results show that opportunity dimension and fraud risk factors including significant portions of managers’ compensation being contingent upon operating results, financial position, or cash flow, ineffective information, accounting and internal controls systems, restrictions on the auditors’ investigation, level of experience and overconfidence have the highest degree of importance in modifying the audit program

According to deficiencies of Iran's tax reporting on the one hand and the capabilities of the extensible Business Reporting Language (XBRL) on the other hand, this paper addresses the issue of feasibility of using Extensible Business Reporting Language (XBRL) in Iranian National Tax Admission Organization to improve tax reporting in Iran. This research, in the first step, examines theoretical and empirical literature, presents a theoretical model and identifies the factors influencing the feasibility of using this language in organizations using the three-part technology, organizational and environmental (TOE) model. In the second step, by adopting a qualitative method and performing 21 semi-structured interviews, the original theoretical model was amended and the factors influencing the feasibility of using this language in National Tax Admission Organization have been identified. In the third step, by analyzing 70 Fuzzy Delphi questionnaires, we present the final conceptual model and evaluates the feasibility of using Extensible Business Reporting Language (XBRL) in Iranian National Tax Admission Organization. The results of this study show that, although from the perspective of technology, the use of Extensible Business Reporting Language (XBRL) in the tax affairs organization is feasible, but from organizational and environmental perspective, it is not possible to use in Iranian National Tax Admission Organization and face with organizational and environmental challenges.

The intense competition prevailing in the world today and investors should be more cautious about their decision given the prevailing conditions. But this information alone is not useful, so it is necessary to use data mining techniques to analyze and interpret data so that more informative information will be available to users. Therefore, the purpose of this study is to cluster and forecast the profitability of companies. For this purpose, Tehran Stock Exchange companies were considered as the statistical population of the research and 888 companies in the period of 1387-1395 were selected as the research sample. So, in the beginning after the initial preprocessing of the data, with Matlab and Clementine software, using SSE criteria and K-Means method, the companies were converted to 3 clusters and the result of these clustering were measured by the standard quality measures. Finally, by using the C5 decision tree, cluster analysis and variables affecting profitability were identified; so that from the 32 considered variables only 8 includes: Gross profit to total assets, sales to total assets, profit to equity, operating profit to net sales, accrued profit and loss to equity, net profit to net sales, total liabilities to total assets and current assets to total assets affect the profitability of companies. At last, by taking these variables into account, prediction of each cluster was done, and the accuracy of the predictions sequence was 86,34%, 88,15% and 68.81%

Using a sample including 2642 observations of 2003-2016 annual data of firms listed in Tehran Security Exchange, this study investigates the implications of correlation between non-discretionary accruals and partitioning variables when testing the positive accounting theories hypotheses. In earnings management detection tests, it is common for researchers to use variables which partition their sample into two groups, for which differences in motivation for income manipulation are predicted. Since earnings management stimuli are assumed to be correlated with variables like firm performance, leverage or size, the use of these proxies are popular in empirical tests of positive accounting theories hypotheses. The correlation between non-discretionary accruals and the partitioning variable implies that part of the variation of non-discretionary accruals is generated by the partitioning variable. If accruals model does not control for the correlation, this part will be added to the discretionary accruals. In this study, we provide evidence that, when correlation between non-discretionary accruals and the above-mentioned partitioning variables remains uncontrolled, accrual-based models tend to generate measurement error in the estimate of discretionary accruals that significantly affects the sign and the magnitude of correlation between discretionary accruals and the partitioning variables. The findings of a Monte Carlo simulation also indicate that the Jones model relatively generates less type I error when it is adjusted to control for the relation between non-discretionary accruals and firm performance.