مجله پیشرفت های حسابداری
سال سیزدهم شماره 1 (پیاپی 80، بهار و تابستان 1400)

Empirical evidence shows that companies are trying to reduce or defer their income taxes. This study examines aggressive tax policy as a tool for tax reduction. The present study seeks to provide empirical evidence to compare the performance of linear methods such as correlation-based methods and relief with other models before reducing the variables in predicting the criteria of bold tax policy of companies listed on the Tehran Stock Exchange. The usefulness of correlation and relief methods for selecting optimal predictor variables was also evaluated and compared. For this purpose, data related to 108 companies for the period between 1389 to 1397 were reviewed and tested using the panel data method. The results indicate that there is a significant difference between estimating all research variables and using variable reduction methods. The results also show that the usefulness of Relief method in modeling the factors affecting aggressive tax policy is more than the correlation method. In addition, the results showed that the uncertainty of macroeconomic variables has a positive and significant effect and factors of audit quality, product market competition, and the characteristics of CEOs have a significant negative effect on aggressive tax policy.

The increasing in number and variety of fraud and error in the financial reporting system is a threat to the quality of the system. The duty of the accounting profession is to prepare and provide financial information and reports to users. The presence of fraud as a financial crisis factor poses a serious threat to public confidence in financial information and financial reporting process and has costly consequences for various groups.Research questions: The purpose of this study is to investigate and identify the factors affecting financial reporting bias and to provide a model for it. therefore, the research questions are as follows: What are the factors affecting financial reporting bias?

In this study, using random sampling method and through interviews with experts such as university faculty and managers of the audit organization, as well as using Shannon entropy analysis

In this study, by identifying a model for financial reporting bias, the components that have the most impact on the occurrence of fraud and error in financial reporting were identified. The factors such as corporate structural characteristics, legal and regulatory factors and also corporate environmental characteristics are the most effective factors for the occurrence of error in financial reports.Discussion and

Based on the results of the study, it is suggested that auditors and financial managers of companies, use the proposed model presented in this research to identify as well as discover the factors that influence the occurrence of financial reporting bias (fraud and error).

Most of the empirical research carried out on the determinants of audit fees in Iran seems to suffer from methodological problems. Therefore, the present study employs a mixed method based to investigate this issue in the country. Through the literature review, variables affecting the audit fee were identified and based on it, a semi-structured interview was conducted by 15 audit partners in 2019. Factors affecting audit fee were identified through coding and content analysis of the interviews. Based on the identified factors by interviews, a questionnaire was designed and data were collected in 2020. Factor analysis shows that the factors affecting audit fees in Iran can be classified into four general categories including factors related to the client, the audit engagement, the auditor and lobbying. In addition, this study indicates that the determinants of audit fee in Iran can be different from those highlighted by prior studies in international literature (e.g., lobbying, audit fees in last year and interim fees). Moreover, the present study highlights some of the significant determinants of audit fee model in Iran (e.g., audit qualification paragraphs in relation to insurance and tax) that have not been highlighted by the prior qualitative and quantitative research in Iran.

In recent years studies have shown that external auditing occupies a low position (eighth place) among the methods of detecting fraud; as a result, it is important to examine which factors can improve external auditors' performance in detecting fraud. Therefore, the purpose of this research is to study the effect of Personality Types, Experience, Gender and Professional skepticism(mediator variable) on external auditors' performance fraud detecting. This research is categorized as an applied one. Studying literature review this research data have been collected through a questionnaire. The statistical sample includes 159 private and public sector auditors and research period is dated in 1399. Data analyzing utilized by partial least squares (PLS) and Smart-PLS2 software. The results show that ST (Sensing-Thinking) and NT (Intuitive-Thinking) personality types of auditors in comparison with the other types have direct and indirect (through mediator variable of professional skepticism) positive effect on fraud detection capability. Moreover, there is no significant relationship between gender and fraud detection Capability.

In business units where there is more unique information, the information gap between the auditor and management widens, which can affect the quality of auditing and the quality of accounting information. According to game theory, internal audit as one of the mechanisms of the management system on the one hand can reduce the conflict between the independent auditor and the company and on the other hand can improve the quality of financial reporting. Therefore, the purpose of this study is to investigate the effect of internal audit effectiveness and quality of financial reporting on the information asymmetry of the manager and auditor of companies listed on the Tehran Stock Exchange. For this purpose, a statistical sample consisting of 114 companies listed on the Tehran Stock Exchange for the years 2010 to 2019 was selected. In order to measure the information asymmetry between the manager and the auditor, a combined five-factor index called the distance from the industry index has been used. Data analysis was performed by multivariate regression method using STATA software. The results of testing the research hypotheses showed that the quality of financial reporting and the effectiveness of internal audit lead to a reduction of information asymmetry between the manager and the auditor. Also, the effect of financial reporting quality on manager-auditor information asymmetry is intensified despite the presence of an effective internal auditor. The research findings provide evidence of the internal auditor's supervisory role on the financial reporting process and reduce manager-auditor asymmetry.

The purpose of this study is to investigate the financial statement comparability on value relevance of earning and book value due to the role of financial reporting opacity and internal control weakness. The statistical the population of this study are all companies listed in Tehran Stock Market, in which 102 companies in the period 2013 to 2020 have been selected by systematic elimination method. For data analysis and hypothesis testing, multivariate regression model based on compound data is used. The results of estimating the research model indicate that the financial statement comparability has a positive and significant effect on the value relevance of book value and earnings per share. The findings also showed that when the opacity in financial reporting is high, the effect of financial statement comparability on the value relevance of book value a nd earnings per share decreases. In addition, when there is a weakness in internal controls, the financial statement comparability does not have a significant effect on the value relevance of book value and earnings per share.

Prevalence of financial wrongdoings in recent years has had negative socioeconomic consequences and has eroded public trust. There are various strategies for curtailing these violations, one of the most effective of which is reporting of wrongdoings (whistleblowing). So far, various economic, psychological, and moral factors have been examined as determinants of whistleblowing intention. The purpose of the present research was to investigate the effect of accountants’ gender and moral reasoning on their whistleblowing intentions. This study was a survey conducted in 2020, and the statistical sample consisted of 385 accounting graduates working in public and private firms who were selected using using non-probabilistic sampling (sampling method available) . The required data were collected using a questionnaire and were analyzed using ordinary least squares. The results showed that moral reasoning has a significant effect on whistleblowing to internal and external authorities, and that gender moderates this relationship. These findings suggest the importance of considering demographic and psychological factors in strategies aimed at improving whistleblowing and deterring financial wrongdoings in organizations.

This study examines the association between CEO's financial knowledge and audit quality by Considering the Moderating Effect of Managerial Ability. Financial expert CEOs have a vital role to play in making financial decisions and accountancy policy. In this regard, one of the most important and influential information transmitted to the capital market is the audited financial statements and the opinion of the independent auditor. Therefore, the present study seeks to investigate the effect of CEO's financial knowledge and management ability on audit quality and also to investigate the effect of management ability on the relationship between CEO's financial knowledge and audit quality. The statistical population of this research is all companies listed on the Tehran Stock Exchange and the statistical sample includes 147 companies during the years 2011 to 2020 that have been selected by systematic elimination method. To test the hypotheses of this research, combined data and multivariate regression using generalized least squares method have been used. The results show that the CEO's financial knowledge has a positive and significant effect on audit quality. The Managerial Ability also has a positive and significant effect on audit quality.Another result of the study indicates that management ability does not have a significant effect on the relationship between CEO's financial knowledge and audit quality.

The purpose of this study is to investigate the effect of culture on accounting distortions. The culture of any country can affect different social, political and economic aspects of that country. Accounting is a social tool for allocating resources and preventing conflicts of interest and information asymmetry, so it can be directly influenced by culture. The spatial scope of this study was the companies listed on the stock exchanges of Iran, Turkey, Qatar, Bahrain, Pakistan, Oman, Saudi Arabia and the UAE and the time domain was between 2011 and 2018. The research sample includes 1.729 companies listed on the mentioned stock exchanges. The results indicate that harmony and hierarchy have a negative and significant relationship with accounting distortions, and on the other hand, authoritarianism and dominance have a positive and significant relationship with accounting distortions. In general, culture can affect various aspects of accounting.As social justice, peace and security increase, so does the quality of financial reporting. It should be noted that accounting is one of the most important tools for determining the optimal allocation of resources to increase efficiency (signaling theory). Optimal allocation of resources can provide social security and sustainability of optimal products. Since domination and authoritarianism emphasize more on personal interests and the theory of representation and personal interests is introduced in accounting. When personal interests prevail over collective interests, there will be a lot of abuses and fraudulent reporting.

In order to change the business environment and move towards sustainable development goals, companies must consider maximizing social justice, environmental quality and economic prosperity for all their stakeholders in society and information. Reveal their performance in this regard. On the other hand, one of the problems of the capital market, which will lead to the risk of moral abuse, undesirable selection and uncertainty in the market, is the inequality of information between domestic and foreign stakeholders due to differences in access to this information, which is essentially confidential. . In this study, the importance of disclosure of the mentioned information, the impact of industry on the level of disclosure, has been investigated. They have been evaluated and measured.Research

This research is of theoretical-applied type. The performance information of 76 companies listed on the Tehran Stock Exchange from six selected industries selected by screening has been reviewed in the period 2011-2018.

Based on the results of analysis of variance, the level of disclosure of environmental and social information under the influence of industry has been significantly different; Economic information is disclosed at almost the same level in all industries. Also, the results of regression test showed that information disclosure in the mentioned areas has led to a reduction in information asymmetry.