مجله پژوهش های کاربردی در گزارشگری مالی
پیاپی 22 (بهار و تابستان 1402)

Data analytics has provided great opportunities in the field of internal audit. With the emergence of big data, the internal audit functions of organizations can use this data to identify risks and obtain a deep understanding of the business. Therefore, the present study has been conducted to investigate the effect of internal audit performance on the use of data analytics by internal auditors. A questionnaire was used to collect research data. The statistical population of the research is internal auditors working in companies listed on the Tehran Stock Exchange and Iran Fara Bourse. 381 internal auditors were selected and surveyed in 2022. Excel and SPSS software were used for data analysis. The findings showed that according to the opinion of the respondents, the presence of the initial report line of the internal auditor to the audit committee leads to an increase in the use of data analytics. Also, from the point of view of internal auditors, internal audit functions which make more use of data analytics, improve the ability of the Chief Audit Executive (CAE) to build constructive& positive relationships. In addition, the use of data analytics improves the internal auditor's performance in assuring the Enterprise risk management system. In addition, the internal auditor's performance in detecting fraud leads to greater use of data analytics. Finally, the internal auditor's performance in IT risk-related audit activities lead to improved use of data analytics tools.

The purpose of the current research is to investigate the relationship between the company's sustainable performance and the dividend policy, considering the moderating role of corporate governance and institutional ownership of companies listed on the Tehran Stock Exchange. The current research is an applied research in terms of its purpose. It is a descriptive-causal research in terms of execution method, and also in terms of data collection method, it is post-event type. Regression models will be used to test research hypotheses. In addition, Eviuse software was used to analyze the data. In the current research, the data of 1680 companies admitted to the Tehran Stock Exchange between 1391 and 1400 were analyzed. The results of the statistical test of the research show that the sustainability performance of the company improves the profit sharing policy. Also, corporate governance strengthens the positive relationship between corporate sustainability performance and dividend policy. In addition, institutional ownership weakens the positive relationship between corporate sustainability performance and dividend policy. corporate governance is a tool to create a balance between shareholders and management and it causes the reduction of representation problems, so companies with better corporate governance have less representation problems. Institutional owners mainly tend towards short-term returns and pay less attention to the sustainability activities of companies.

According to trade off theory, firms check their capital structure in case of deviation from the optimal structure or a goal to achieve their target structure, and these adjustments has different speed in various firms. In this research, the relationship of accounting conservatism in the adjustment of capital structure of firms has been investigated. To conduct this research, 98 listed companies in Tehran Stock Exchange were used during the period of 2002 to 2022. The research results show that conservatism can play an important role in accelerating the adjustment of capital structure of firms. Also, the results of this research indicate that large and profitable firms have a longer period of time to adjust their capital structure and achieve the target capital structure if they use external sources for financing due to their less desire for external financing. In other words, the large and profitable firms have a lower adjustment speed.

The role of management ability on the decisions and operations of firms is undeniable. Based on this, the role of managers' ability in firms has always been studied empirically. Therefore, the purpose of this research is to investigate the effect of management ability on trade credit. This research is applied in terms of purpose and correlational and retrospective in terms of method. To achieve the purpose of the research, the financial information of 161 firms (1610 firm-years) listed in the Tehran Stock Exchange (TSE) was used based on the systematic screening method and the multivariate regression method. The time period of this research is 2012 to 2021. The findings showed that management ability has a positive and significant effect on trade credit. Furthermore, these results are stronger in companies with lower credit ratings and in firms with higher constraints. In other words, in firms with a lower credit rating and in firms with higher restrictions, management ability has a stronger role in saving firms from critical situations. Based on these findings, it can be said that lenders appreciate the management ability of client or borrower firms and, therefore, are willing to provide credit to them.

According to the personal interest’s theory, if institutional shareholders neglect to perform their supervisory duties, due to this lack of attention, the management actions and decisions will not necessarily be in line with the interests of other interested groups, rather, the management prefers personal interests over doing activities that will avoid environmental and social effort. Accordingly, the aim of this research is to investigate the effect of distracted institutional investors on socially responsibility of companies admitted in the Tehran Stock Exchange. The results of test the research hypotheses with the data of 123 companies in the period of 2012-2021 using multiple regression models showed that institutional shareholders have caused an increase in social responsibility and distracted institutional investors has caused a decrease in the scope of social responsibility. The argument is that with the increase in the deviation of institutional shareholders' attention, monitoring on management actions has decreased, management's opportunistic behaviors and the pursuit of short-term goals have increased, and due to the lack of sufficient supervisory power, managers are not concerned about poor environmental performance, which reduces the scope of management's attention to the company's social responsibilities.

Investigating the relationships between the dimensions of the knowledge sharing pattern in auditing institutions with the knowledge management approachAbstract: One of the important and key factors to improve efficiency in the organization is the power and action of that organization in transferring and sharing knowledge. Audit institutions are not excluded from this important and basic issue. The purpose of this research is to investigate the relationships between the dimensions of the knowledge sharing pattern in audit institutions using the knowledge management approach. The descriptive-survey research method is applied and correlational. The statistical population of this research includes the Iranian Association of Certified Public Accountants, both employed and unemployed, in different geographical locations. Using Morgan's table, a total of 352 people were determined as the size of the population through quota sampling, accessible and judgmental. The desired information and data were collected through a questionnaire and hypothesis tests were analyzed using the structural equation model. The results show that causal conditions including technological factors, motivational factors and organizational contexts have a positive and significant effect on knowledge sharing in auditing institutions with a knowledge management approach. Also, sharing knowledge in auditing institutions with the approach of knowledge management, contextual factors and intervening conditions have a positive effect on strategies such as acquiring and creating knowledge, transferring and sharing knowledge and strategic planning, and the effect of these strategies on consequences such as increasing productivity, individual and job progress, economic and financial stability were confirmed.

The existence of debt contracts and market monitoring on companies with higher financial leverage, as well as the funds used to repay debts and pay dividends, will cause relative decrease in the demand for conservatism and adjust the relationship between conservatism and excess cash. Therefore, the main goal of the current research is to investigate the relationship between excess cash and conditional conservatism with emphasis on the moderating role of net cash returned to debtholders and equityholders. To achieve the purpose of the research, a statistical sample including 140 companies listed on the Tehran Stock Exchange (980 firm-year) during the years 2015 to 2021 has been selected. Combined data analysis and generalized least squares regression were used to test the research hypotheses.The results show that excess cash has a direct and significant relationship with conservatism. Also, the results show the moderating effect of funds paid to Equityholders on the positive relationship between excess cash and conservatism. In other words, the direct effect of excess cash on conservatism in companies that pay more cash to Equityholders is less compared to other companies. But the findings do not confirm the variable role of funds paid to debtholders on the relationship between excess cash and conservatism.

Disclosure of corporate sustainability performance has created a great incentive for companies to improve their competitive advantage and has become a vital tool to meet the growing needs of corporate stakeholders to increase information transparency. The purpose of this research is to analyze the existential philosophy of corporate sustainability with emphasis on the causes, goals, advantages, disadvantages and beneficiaries of corporate sustainability based on a hybrid approach. The analysis of the qualitative part of the research was done through a semi-structured interview with 20 experts in this field and with the method of theme analysis. In the quantitative part, in order to measure the validity of the discovered concepts, by using a researcher-made questionnaire and confirming its validity and reliability, the opinions of 123 experts were obtained and analyzed using statistical tests. The findings of the research show that the most important reason for its emergence is the inability of traditional financial reports to cover the changes in the business environment and satisfy the needs of the stakeholders, due to the focus on the financial aspect and short-term time horizon; Achieving and simultaneously managing profits and responding to social and environmental expectations is the most important goal; Increasing the quality of financial reporting is the most important advantage and the possibility of pretending to implement corporate sustainability and diverting public minds in order to escape from laws and regulations is the most important disadvantage of corporate sustainability.

Accounting-based financial scandals caused by fraudulent financial reports negatively affect the financial markets and cause loss of confidence in investors. Financial reporting quality needs to be improved in order to build and maintain trust in financial markets. To increase the quality of financial reports, fraudulent financial reporting risks should be defined. Accordingly, this study has been conducted using the pentagonal view of fraud to investigate whether pressure, opportunity, rationalization, capability and arrogance affect fraudulent financial reporting.This study used the information of 127 companies admitted to the Tehran Stock Exchange from 2015 to 2020.The results of data analysis using the logistic regression method showed that the pressure from gross profit margin, sales growth and debt ratio affect fraudulent financial reporting.Also, the results confirmed the impact of the opportunity due to efficient supervision (independence of the board of directors) as well as the rationalization due to the auditor's statement on fraudulent financial reporting.However, capability and arrogance have not been able to predict fraudulent financial reporting.