فصلنامه پژوهش های تجربی حسابداری
سال سیزدهم شماره 2 (پیاپی 48، تابستان 1402)

There are two opposing theoretical frameworks concerning related party transactions in prior studies. The first theory, known as efficient contracting, argues that related-party transactions can be used to optimize internal resource allocation and reduce transaction costs; the second theory, known as agency theory, argues that related-party transactions provide opportunities for controlling shareholders, managers, and others related parties to extract resources from minority shareholders. The main goal of this study is to determine which of these theories is compatible with the transactions made with related parties in Iran. For this purpose, the impact of transactions with related parties on the presentation of financial reports containing distortions and its impact on the quality of accruals has been investigated, and in this regard, the number 134 firms listed on the Tehran Stock Exchange during the years 2016 to 2021 has been investigated. To test the hypotheses of this research, pooled and cross-sectional data were used, and the regression analysis results show a positive and significant association between the amount of related party transactions and next year's restatements, which is a measure of distortion in financial statements. Also, there is a negative and significant association between the amounts of related party transactions and accrual quality, which is used as a measure of reporting quality in this research.

This study aims to examine the scientific output of accounting faculty members in Iranian universities and explore their scientometric indicators. The data consist of the articles published by accounting faculty members from 2006 to 2021. The study employs scientometric methods such as creating and analyzing the networks of scientific collaboration among authors, institutions, countries, and keywords. The data analysis is performed using Excel, VOS Viewer, and R programming language software. The results show that the network of scientific collaboration among Iranian authors is sparsely connected. However, the network of scientific collaboration among Iranian universities is denser and indicates a satisfactory level of cooperation. Furthermore, the network of scientific collaboration among countries reveals that Iranian researchers have limited interactions with other countries. The total number of scientific publications in this field in Iran is 569 articles over 16 years, which seems to be a low figure. However, the publication trend in this field is increasing, which suggests more research opportunities than before. According to the findings of the research, the issue of corporate governance and its mechanisms in Iran has the most repetition in accounting articles. For the first time, the present study examines international accounting research in the Scopus database using scientometric techniques, and while determining the hot topics of this field, it identifies the authors, universities, and productive countries in the scientific cooperation network.

A significant amount of accounting information is provided to users in the form of explanatory and written disclosures. Financial reporting are an integral part of an organization's financial reporting. These disclosures help users of financial information to get management's picture of the company. The literature has pointed out that managers, as the authors of company reporting, have the greatest impact on the writing (qualitative) part of reporting and their readability. By using a new model to measure the complexity of the readability of financial reporting and through the analysis of data related to Management Discussion and Analysis Report and financial statements of 78 companies present in the Tehran Stock Exchange, using correlation and regression analysis methods, to investigate the functional characteristics and the structure of the company deals with the readability of published reporting. The results show a positive and significant relationship between the amount of return on assets and the readability of financial reporting. The results show a positive and significant relationship between the amount of return on assets and the readability of financial reporting. On the other hand, the positive and significant effect of operating cash flows on the readability of financial reporting is supported only at the 90% confidence level. Also, there is a negative and significant correlation between company age and financial leverage with the readability of financial reporting, but there is no significant correlation between company size and the readability of financial reporting.

The purpose of this research is to investigate the effect of integrated disclosure of business models on the qualitative characteristics and predictive power of accounting information. This research is practical in terms of purpose and correlational and post-event in terms of method. The statistical population of the research includes 109 companies in the Tehran Stock Exchange during the period from 2012 to 2019. The sample members were selected based on the systematic elimination method. To check and analyze the data, E-views and Smart PLS software and partial least squares method were used. Considering the appropriateness of combined validity and reliability and the intensity of the relationships between the measurement variables and the significance of all paths of the structural model and the overall fit of the model based on the goodness of fit index, the research results have shown that the voluntary disclosure of business models has a direct effect on the predictive power and qualitative characteristics of information. Accounting has no significant effect. But indirectly, the voluntary disclosure of the business model through mediating variables of some company characteristics has a positive and significant effect on the ability to predict accounting information. Also, the integrated voluntary disclosure of business models indirectly has a negative and significant effect on the qualitative characteristics of accounting information. Therefore, in general, the integrated disclosure of business models indirectly (according to the size of the companies, the rate of return on assets, the capital structure, the life of the company and financial leverage) has an effect on the predictive power and the qualitative characteristics of accounting information.

Occupational flu refers to all factors such as occupational stress, overwork, time pressure, etc., which disturb the individual's occupational balance and significantly reduce his performance. The purpose of the current research is to design a model of occupational influenza in the auditing profession using an interpretive structural approach. This research is based on mixed qualitative and quantitative research, and its statistical population in the qualitative and quantitative part includes 27 managers and experts in the auditing profession, whose opinions are based on interviews. Semi-structured questionnaire was evaluated using Atlas software, coding method and interpretive structural modeling approach. The results of the research include sixteen indicators of occupational influenza, which are described in four levels and in the form of the final model. The results of the research can provide a better understanding of the phenomenon of occupational influenza, and with its help, managers can reduce occupational stressors as much as possible with appropriate mechanisms in order to prevent negative personal and organizational results.

The expectation from the workforce and accountants has been increased due to the social, economic, and political changes along with the rapid changes in science and technology, changes in the business environment, and the complexity of today’s businesses. Therefore, to find a response to the new expectation of businesses and expectations of society from universities, revising the accounting curricula would be essential. The main purpose of the current study is to design a comprehensive accounting education model at the third and fourth-generation universities. In this regard, the needed data gathered by the interview with the professors, experts in the field of accounting, and higher education and has been analyzed by applying a qualitative methodology called the grounded theory. After analyzing and coding the data at open, selective, and axial levels the comprehensive accounting education model at the third and fourth- generation universities has been extracted by conceptualization and abstraction. The studied research method can be implemented specifically to revise the accounting curricula and would generally affect the interaction between university and accounting major with industry and society. Also, entrepreneurship will be improved and society will move toward sustainable development.

Investors are particularly sensitive to how financial reporting and discretionary disclosure of information by business units are about making financial decisions and analyzing economic events; But in recent decades, abnormal behaviors have emerged in financial markets that classical financial theories are unable to explain. Therefore, concepts such as mental accounting in the financial-behavioral context are more common. It has already attracted the attention of researchers. Although the theory of mental accounting was developed to explain customer and household decisions, its ideas are applicable to the preparers and users of financial statements and disclosures. The three main features of accounting theory (ie, coding, classification, and valuation) are consistent with the main features of financial reporting and discretionary disclosure. The statistical population of the present study is all active companies listed on the stock exchange, which was selected by systematic elimination method in the period 1390 to 1396. By performing regression, it was found that mental accounting has a negative and inverse relationship with the quality of financial reporting. With mental accounting.

 With the emergence of taxes, the phenomenon of tax evasion and tax non-compliance has always existed. A set of economic, social, cultural and psychological factors are effective on the decisions of non-compliance and tax evasion. If the factors affecting tax compliance or non-compliance are identified, changes in tax laws, structures or processes can help increase compliance and prevent tax evasion. In this research, it is investigated whether financial managers, accountants, and taxpayers consider income tax and value added tax separately from other financial events based on the theory of mental accounting. And do people who have high scores in mental accounting do more tax compliance? This research is of applied and descriptive-survey type and from the point of view of the time dimension, it is part of the cross-sectional research that was conducted in the solar year 1401 (tax year 1400). The statistical population of this research consists of financial managers, accountants, and tax payers of businesses and companies that are required to submit tax returns in Kerman province. Since the statistical population of this research is assumed to be unlimited, in order to determine the sample size, Cochran's formula was used for the unlimited population and the sample size was estimated to be 384 people, and a questionnaire consisting of two questions was used to collect data. The results of the research show that taxpayers mentally separate taxes from other incomes and distinguish between gross and net income and do not enter all financial activities in a single mental account. Also, the results showed that mental accounting has a positive and significant effect on tax compliance, and taxpayers who have higher mental accounting scores do more tax compliance.

The need for cognition is an important element in decision making and judgment of individuals which is ignored by behavioral accounting research. Also, it affects as the ability of ethical development on ethical behavior. The purpose of this research is to investigate the relationship between the need for cognition, ethical behavior (capacity) and the auditor’s objectivity. The population of the study includes 222 auditors in private audit institutions and organizations in 1397. The instrument for measuring variables is a questionnaire, and data have been analyzed using the structural equation model with LISREL software. Research findings show that the need for knowledge and ethical capacity has a positive and significant effect on auditor’s objectivity and ethical capacity also plays mediator role between the need for cognition and auditor’s objectivity.

The purpose of this study is to investigate the effect of hidden curriculum on research ethics in accounting students. Immorality in research can reduce the quality of academic research, create mistrust and damage professional reputation. This research is an applied goal in which the community consists of graduate students of accounting from various universities across the country. For this purpose, by obtaining the opinion of 143 of them in the country in a simple random method in 2021, this issue was investigated. Findings were tested by partial least squares technique and structural equations in PLS software. Findings showed that there is a positive and significant relationship between hidden curriculum and research ethics at the level of 56%. Examination of the relationship between religious beliefs and research ethics also showed that there is a positive and significant relationship between these two variables at the level of 44%. In addition, no significant relationship was observed between age, gender and research ethics. The general finding of this research indicates more attention to the category of research ethics in the field of accounting and it is necessary to pay more attention to it.Keywords: Hidden Curriculum, Research Ethics, Accounting Students.