نشریه دانش حسابداری و حسابرسی مدیریت
پیاپی 51 (پاییز 1403)

Motivational values are a factor influencing the use of integrated reporting. The purpose of this study is to help explain the concept of integrated reporting and use value-added as a practical, appropriate and useful tool for companies to use the concept of integrated reporting and provide a model of the impact of motivational values on its implementation. The method of the present study is descriptive-survey. The statistical population of the present study is managers, financial managers and auditors in 1399, of which 203 people have been selected. The tool used in the research is a questionnaire and in order to analyze the data, the structural equation model using LISREL software has been used.Since motivational values are a factor influencing the disclosure of information based on integrated reporting, and given that motivational values include values based on individual interests and values based on public interest, the findings suggest that the principles of integrated reporting are based on values based on In the public interest.Based on the findings of this study, motivational values are a factor affecting the preparation and presentation of value added form as one of the tools of integrated reporting. So that people with motivational values based on public interest are more inclined to integrate reporting.

Internal controls are a process that provides reasonable assurance about the reliability of financial reporting and the preparation of financial statements based on policies and procedures in accordance with generally accepted accounting principles. Therefore, operational inefficiency and quality of financial reporting are as negative consequences due to weak internal controls, which are likely to be due to uncontrolled criteria of accounting quality index. Therefore, the purpose of this study is to provide a model of weak internal controls based on non-control criteria of accounting quality index. To achieve the research goal, data of 87 sample companies were collected over a period of 7 years from 2012 to 2018and were analyzed by descriptive-correlation analysis using logit regression test. The results showed that there is a negative and significant relationship between ownership structure (ownership concentration) and weakness of internal controls. There is a significant negative relationship between mandatory disclosure and the weakness of internal controls.

The present research is carried out in order to identify the aspects and elements of critical thinking among auditors and present a conceptual model. Critical thinking is an analytical thinking which can guarantee the development of any profession such as Auditing. Here, a combination of quantitative and qualitative methods has been used, where the data is qualitative and data collection is through Delphi/survey. Having reviewed the existing literature of critical thinking and application of elite’s opinions, an initial model was designed and after applying the Delphi method in three stages, the ultimate model was approved. The validity and reliability of this model were approved by confirmatory factor analysis (CFA) and Cronbach's alpha. The number of elites at Delphi stage was 10 of faculty members holding Ph. D, who were also Member of the Society of Certified Auditors and had experience. Besides, at survey phase, 384 accountants were interviewed about the aspects and elements of critical thinking. Based on the results, this model of critical thinking is consisted of 14 main aspects in accordance with priority: open-mindedness, truth-seeking, self-confidence, interpretation, analysis, inquisitiveness, professional judgement, systematicity, analyticity, cognitive maturity, professional uncertainty, self-regulation and also 43 minor elements.

The survival of companies depends on the available financial resources. One of the most important sources of finance is debt financing. Increasing investment in intellectual capital and knowledge assets and its effective and efficient use, by creating and increasing the value of the company and improving its performance can be considered as one of the ways to reduce the cost of debt. This study ranks the performance of companies operating in the Tehran Stock Exchange using data envelopment analysis based on intellectual capital and examines the effect of the obtained performance rating on the debt cost of these companies. In order to calculate the performance efficiency rank, the Anderson-Peterson model of data envelopment analysis was used. The performance efficiency rank is as an independent variable and the debt cost is as dependent variable. Also, company size, financial leverage, board size, percentage of board independence and percentage of institutional shareholders are considered as control variables.Findings show that the performance efficiency rating and debt cost have an inverse and significant relationship with each other. Also, as financial leverage increases, so does the cost of debt. The percentage of institutional shareholders and the size of the company are inversely related to the cost of debt.

 The purpose of this study is to evaluate the commercialization indicators of accounting research with a fuzzy approach. The study population is experts and academics and professors of accounting. Based on purposive sampling technique, 15 people were selected as the sample. First, the criteria were identified using fuzzy Delphi technique and then the indicators will be ranked. The Demetel technique will be used to identify the pattern of relationships between the relationship criteria. According to the network of identified relationships, the fuzzy network analysis process (FANP) technique is finally used to rank the elements. Super Decision and EXCEL software were used to perform network analysis calculations. Based on the results, 8 main indicators and 52 sub-indicators were identified for the commercialization of accounting research. The main indicators are: scientific validity, applied research, organizational, cultural, individual, environmental, political and economic identified. Based on Delphi technique, 52 sub-indices were screened and confirmed. 8 main indicators were also ranked in network analysis technique. The scientific credit index has the highest rank.

 Social auditing has received considerable attention in recent years, and consumers are calling for increased transparency in corporate actions. Companies around the world have turned to social performance appraisal and see reporting the results of their appraisal as a tool to demonstrate their commitment to social responsibility. Therefore, in this study, the dimensions of social responsibility auditing have been measured and ranked using multi-criteria decision-making techniques. By examining the theoretical foundations and reviewing the research backgrounds, the variables affecting social responsibility were determined, which were approved by experts. Factors were classified into five main groups, which included: perceived service quality, commitment to employee rights, commitment to customer rights, natural environment measures and civic participation, and attitudes toward equity, and the research model was developed. Then a questionnaire was distributed among managers and financial analysts to a sample of 141 people and the data were analyzed using LISREL modeling structural equations. The results of the conceptual model of structural equations indicate the significant impact of each of the factors of perceived service quality, commitment to employee rights, commitment to customer rights, natural environment and civil partnership actions and attitudes towards equity on social responsibility in the final model Has been corporate social.

Auditor Quality ( Precision ) Test and Audit Market CompetitionAbstractThe present study's main objective is to assess the effect of auditor interlock and precision on audit market competition (auditor concentration, employer concentration, and the competitive pressure of competitors). This paper's method is descriptive-correlational based on collected information from listed firms on the Tehran Stock Exchange during 2012-2018 using a sample of 188 firms (1309 observations). The employed method for hypothesis testing is linear regression using panel data. The obtained results from hypothesis testing indicate a positive and significant relationship between auditor precision and interlock and auditor and employer concentration. The results also show a negative and significant relationship between auditor precision and competitors' interlock and competitive pressure. Moreover, a negative and significant association is evident between auditor precision and interlock and the obtained variable (audit market competition) from exploratory factor analysis of three variables of auditor concentration, employer concentration, and competitors' competitive pressure. The present study carried out in emergent financial markets with an extremely competitive audit market to specify the effect of auditor precision and interlock on such a market's competitiveness. It can have a considerable contribution to the field. The present study has reached a variable named audit market competition using the exploratory factor analysis of three variables of auditor concentration, employer concentration, and competitors' competitive pressure.

Mental Criticism Functions are a psychological approach that will help auditors 'pragmatic practices based on balancing facts with auditors' intuitive and enlightened mindsets help increase the level of audit quality. The Purpose of this research is Mental Functions of Auditors' Constant Criticism by Comprehensive Interpretive and Structuralism Model of Analysis. In this research, which is based on qualitative and quantitative methodology, first 14 university experts in the field of accounting and finance participated in the meta-analysis and Delphi section to identify the components and propositions of mental functioning of the auditors' constant criticism from 39 similar preliminary research studies. And screen them based on critical evaluation techniques In order to identify the components, the research propositions should be codified in the form of score checklists as the second step in order to get enough comments and statements identified component analysis used Delphi. In a small section, with the participation of 25 audit partners selected through homogeneous-accessible sampling, matrix questionnaires were used to try to identify the statements identified in a range of the most influential to least effective thematic propositions. The results in the qualitative analysis section indicate the existence of 3 main components in the form of 11 themes of the final propositions based on theoretical adequacy. Content reliability in the documents provided for tracking accounts and on detail in examining the accuracy of the recorded documents were determined as the most influential indicators of critical thinking in the audit profession.

 The purpose of this article is to investigate the effect of stagnation and boom business cycles on stock market uncertainty in 31 developed and less developed countries.Developed in the period 18-2001. The uncertainty model was determined experimentally by meta-analysis method and was estimated using the balanced data panel technique in two modes of recession cycle and boom cycle. The results showed that in both groups of countries, recession cycles increase stock market uncertainty and are as expected, but boom cycles increase stock market uncertainty and are contrary to expectations. Other results showed that in both cases of recession cycle and bank-based financial development boom cycle, market-based financial development increases, nominal interest rate variable increases and technical progress variable reduces stock market uncertainty. However, the average tax rate decreases during boom business cycles and increases in stock markets during recessionary business cycles. 

Investment efficiency is achieved when the company invests only in all of its current positive net worth projects. Of course, this scenario works if the market is complete and there are no imperfect market issues such as incorrect selection and agency costs.Regardless of the investment opportunities that have a positive net present value, underinvestment, as well as the selection of projects with a negative net present value, indicates inefficiency of investment, because managers must optimally invest in projects that create value for the company; That is, they accept positive net worth plans and reject negative net worth plans. The purpose of this research is to apply the neural network and genetic artificial intelligence algorithm in explaining the effect of performance criteria to predict investment efficiency. For this purpose, the financial information of 139 companies between 1389 and 1398 was used using genetic artificial intelligence and neural network methods. The results indicate the effect of performance criteria on investment efficiency and also the results showed that the neural network artificial intelligence method has higher power than the genetic artificial intelligence method to predict the investment efficiency of companies listed on the Tehran Stock Exchange.

In today's complex and changing world, with the development of knowledge and technology on the one hand and changing patterns of market needs on the other hand, the existence of advanced technologies in order to produce quality products to meet customer needs is strongly needed. In response to these needs, companies are using modern science to improve the quality of products and satisfy their customers as much as possible. The purpose of this study is to test the sensitivity analysis of innovative techniques in improving modern and traditional performance criteria. Based on the systematic elimination, 8 companies were selected as a statistical sample. Data collection of sample companies was done by referring to financial statements, explanatory notes and stock exchange monthly. The results showed that two inputs, total number of employees and total payroll costs and three model outputs, market value added; The rate of return on assets and the rate of return on equity have a significant impact on the efficiency and performance of companies in the field of ICT, and two criteria can be introduced as the total number of employees and total payroll costs as two important criteria for measuring corporate innovation

Restatement on the capital market contains important information for investors and capital market actors, but contrary to how Restatement reflects a failure in the past, it can contain useful information about the firms that will improve the financial statements quality. existence or absence of quality of financial statements is one of the topics that have been overlooked in current research, so in this study, a model to measure the increasing quality of restatement by the emphases the role of the audit committee characteristics and information asymmetry Will be provided. The sample of the present study consists of 108 firms during 2012 and 2018 Which was selected by systematic elimination method. The results showed that audit committee characteristics (the existence or absence of the audit committee, the independence of the audit committee and financial expertise of members of the audit committee) has a positive effect on restatement. And also, information asymmetry, has a significant effect on the quality of restatement.

Over the past 25 years, financial reporting of heritage assets has become a major problem for public sector entities that own these assets. Under new public management practices, these entities are required to report to stakeholders on the pattern of disclosure of the economic value of all assets under their control. While there is extensive previous literature on how to calculate cultural heritage assets and whether heritage assets are sufficiently different, there are few cases that report on cultural heritage assets from an alternative, financial and non-financial perspective. Therefore, the purpose of this study is to design a conceptual model for financial reporting of cultural heritage assets in Iran. This research is a qualitative research that was conducted using an approach based on data theory of the foundation. The statistical population included experts and experts in the field of accounting, members of the Iranian Association of Accountants, who were selected as a participant in the study using a purposive sampling approach. Data were collected through interviews using the general guidance method and in a semi-structured manner. In order to obtain the validity and reliability of the data, two methods of reviewing the participants as well as reviewing the non-participating experts in the research were used. The central category is the evaluation of cultural heritage assets, which is presented in two dimensions: the asset-liability matching approach and the non-asset-liability matching approach.

The purpose of this research is to identify and rank factors affecting resilience in auditing using the Shannon entropy technique. This research is of a fundamental theoretical type and its method is a descriptive survey. By reviewing the research background and existing theoretical foundations, 78 general factors were identified, and these factors were converted into 27 main variables and classified into two groups according to their similarities and overlaps as well as their relationship with each other. Research hypothesis was based on existing literature. Then, through interviews with audit experts, the effects of the mentioned variables on resilience were investigated. The data were analyzed and ranked through the Shannon entropy technique. The results showed that all the 27 mentioned variables with a significance level above 1% have an effect on the resilience of auditors, and the variables of self-confidence, job adaptability, hope, burnout, optimism, life satisfaction and motivation have the greatest effect on resilience. They have auditors. Also, while interviewing the experts, other influencing factors include the level of income, ethics of colleagues and managers, restrictions on access to information, work assignments, regulations of the Chartered Accountants Society and the Securities and Exchange Organization, the existence of a system of encouragement and punishment, professional training. , the professional environment, professional knowledge and experience level were identified as local factors affecting the resilience of auditors in Iran.

The purpose of this study is to investigate the effect of corporate governance on the relationship between voluntary disclosure and financial performance of companies listed on the Tehran Stock Exchange. For this purpose, data related to 108 companies listed on the Tehran Stock Exchange in the period from 1388 to 1397 were collected. Multivariate regression was used to investigate the relationships between variables and the combined data method was used to test the hypotheses. Findings show that corporate governance ability has a negative and significant effect on the relationship between voluntary disclosure and Tobin Q ratio. Also, among the indicators of corporate governance ability, the variables of ownership type and audit quality have a significant effect on the relationship between voluntary disclosure and Tobin Q ratio. On the other hand, the results indicate that the adequacy and ability of corporate governance have a significant effect on the relationship between voluntary disclosure and the Tobin Q ratio. Also,in companies with sufficient corporate governance compared to companies with corporate governance Inadequate Considering and without considering the ability of corporate governance, the relationship between voluntary disclosure and Tobin Q ratio is stronger. In firms with strong corporate governance, the relationship between voluntary disclosure and the Tobin Q ratio is stronger than in firms with weak corporate governance. Therefore, it can be argued that corporate governance based on adequacy and ability has a significant effect on the relationship between voluntary disclosure and financial performance.

Today, professional competence has become a subject in all activities that deal with public interests, and in this regard, one of the most important roles of accounting as a field of human knowledge is to provide the possibility of managers and supervisors of organizations and economic enterprises to be accountable to the rightful persons. and the beneficiary, this role is played by professional accountants and in the form of various financial reports of various institutions. The purpose of this research is to investigate the effect of the convergence of accountants' ability with the framework of management accounting competence on financial performance. The results of the research show that the influence of the convergence of accountants' ability with the management accounting qualification framework on the criteria of asset ratio, net profit margin, operating profit margin, share yield, debt coverage ratio, ownership ratio, price to profit ratio per share is significant significant.

Blockchain has a kind of self-auditing ecosystem, under which all transactions created in each period of ten minutes, for example, are reconciled with each other. These features, along with other desirable features, have led to blockchain technology becoming a solution to the challenges of internal company controls. This study examined the impact of blockchain application on the performance of companies from the perspective of internal control. The statistical population of managers of companies listed in Tehran Stock Exchange was analyzed using the opinions of 200 senior and middle managers using the method of structural equations of the proposed model. The results showed that the use of blockchain technology can significantly affect the performance of companies. Also, blockchain has a double effect on the relationship between internal control and the performance of companies. Also, the use of blockchain has an increasing effect on improving the relationship between the COSO framework and the company's performance. 

The success of any organization in achieving its goals depends significantly on the decisions of managers. The success of management accounting also depends on being able to improve managers' decisions by providing useful information. But the main problem in management accounting is not using the theoretical framework and theories of accounting. In order to develop the conceptual and developmental management accounting at strategic levels of the organization with a critical accounting approach to play an effective managerial role, the researcher, while describing, explaining and modeling management accounting with a critical thinking approach, seeks to identify indicators and components. To determine the role of management accounting in the development of management attitudes, beliefs and actions. For this purpose, in the present article, the researcher, using the data theory method of the foundation, presented a conceptual model for management accounting based on critical thinking through interviews with experts in knowledge-based companies. The results of the research in the presented model have three categories of causal conditions such as socialization, leadership and systemic thinking, culture building as a category of contextual conditions, environmental conditions as intervening conditions, formulation of requirements and strengthening of management factors as strategies and Consequences were identified.

This study was conducted to investigate the effect of Machiavellianism on Financial Crime with the mediating role of ethical orientations. In the present study, in order to have equal chances for all members of the sample, a simple random sampling method was used using the Georgian and Morgan table and 306 people were selected as the statistical sample. Data of were collected by questionnaires and analyzed using structural equation modeling. The results showed that Machiavellianism has a positive and significant effect on Financial Crime. Machiavellianism through ethical orientation has a positive and significant effect on Financial Crime. Also, Machiavellianism through relativism has a positive and significant effect on Financial Crime.The results showed that Machiavellianism has a positive and significant effect on Financial Crime. Machiavellianism through ethical orientation of has a positive and significant effect on Financial Crime. Also, Machiavellianism through relativism has a positive and significant effect on Financial Crime.

The main purpose of this research is to introduce criteria to measure the level of financial literacy of investors and then examine the effect of individual and family factors on the financial literacy of investors in the Tehran Stock Exchange. The present research was conducted for a period of 2 years from 2014 to 2015 and in the territory of Tehran Stock Exchange and brokers and investment companies active in this market. After collecting information through the distribution of international standard questionnaires (after localization with domestic conditions) among the investors of Tehran Stock Exchange and collecting their answers and calculating the research variables using the statistical method of multiple regression to analysis The data is presented with the help of spss software, a suitable statistical model. In the few researches conducted in the country, it has been tried to provide only a model to measure the level of financial literacy among Iranian students. Tehran, the relationship between individual and family factors of investors and the level of financial literacy should also be investigated. The results of data analysis indicated that the level of financial literacy of men is higher than the level of financial literacy of women. The age group of 39 to 46 years has the highest average rating and the age group of 25 to 32 years has the lowest financial literacy. Also, the level of financial literacy of married people is higher than the level of financial literacy of single people.

Evaluating the change in the intellectual angles and approach of auditors along the professional path is considered an emerging issue in the behavioral field of auditing knowledge, which has made the need to focus on changing the professional code of conduct in this field more important than in the past. Therefore, this study tries to first determine the dimensions of the cognitive styles model of independent auditors and then, through the process of systematic representation, to determine the location of the identified components in the consequences and system drivers. In this study, referring to the previous research of researchers (Mohammadi et al., 2022), the theoretical framework of auditors' cognitive styles is explored through systematic representation. The target population in the systematic evaluation 23 auditors with more than 5 years of professional auditing experience based on work experience and the level of technical and specialized knowledge through homogeneous sampling and available participated in the quantitative section. The results in the process of systematic representation analysis, it was determined that critical senses and pragmatic senses in auditors' cognitive functions are considered as behavioral stimuli in professional judgment, which lead to the emergence of esoteric and abstract senses as primary consequences and objective senses and They become skeptical as secondary consequences. In other words, the most important axis of auditors' cognitive style is critical senses, which can be effective in improving auditors' professional judgment based on two objective and skeptic functions.

The purpose of this study is to identify the criteria for measuring corporate governance variables and the efficiency of investment and conservatism and to measure the impact of independent variables on the dependent with respect to the moderating role of audit conservatism. The methodology of this research was a combination that in the first step, in order to identify the criteria for measuring the research variables, meta-analysis was used with the participation of 15 experts in accounting and financial management as panel members. Then, in the form of interpretive / structural analysis, an attempt was made to arrange the approved measurement criteria from the Delphi analysis stage in the form of a range from the least effective to the most effective measurement criteria. Finally, the selected measurement criteria as the most effective criteria for measuring research variables were developed in the form of hypotheses to be examined based on regression analysis in the period 2012-2018 based on the creation of 714 year-company observations. Results in the qualitative part of the approval of 8 criteria for measuring the corporate governance system; There are 6 criteria for measuring investment efficiency and 5 criteria for measuring accounting conservatism. The results in the quantitative part also showed that corporate governance has a positive and significant effect on investment efficiency. It was also found that conservatism intensifies the positive impact of corporate governance on investment efficiency.

The purpose of this research is to investigate the effect of personality traits on the improvement of professional auditing ethics of the auditors of the state tax affairs administration; the statistical population of this research is all the auditors of the state tax affairs administration, whose number is 29,973. Referring to Morgan's table, 379 people were selected as a sample by stratified random sampling method with appropriate assignment. The main measuring tool is a researcher-made questionnaire that consists of 44 questions that are used to measure validity using face validity and Cronbach's alpha method is used to measure reliability. Amos version 10 software was used to fit the research model and test the hypotheses, and the Kolmogorov-Smirnov test was used to measure the normality or non-normality of the data. The findings showed that religious factors with an impact factor of 0.65, criticism with an impact factor of 0.44, employees' attitude with an impact factor of 0.40, responsibility with an impact factor of 0.70, respect with an impact factor of 0.31, and keeping secrets with an impact factor of 27 0.0, organizational citizenship behaviors with an impact factor of 0.86 and trust with an impact factor of 0.49 have a positive effect on auditors' professional ethics. In the meantime, organizational citizenship behaviors have the most impact with an impact factor of 0.86, and keeping secrets has the least impact with an impact factor of 0.24.  

The purpose of this study is to explain and provide a conceptual framework for auditors' professional skepticism, human values and actions in this field using the structural equation model. The present study is "descriptive" in terms of applied purpose and "descriptive" in terms of data collection method. The statistical population of the present study includes all auditors in Tehran. The sampling method in the present study is random classification and distribution of questionnaires. The sample of PLS method was determined to be 300 people and after distributing 350 questionnaires, 304 usable questionnaires were returned and analyzed. Johnson et al. (2021) and Khan and Harding Questionnaire of Basic Human Values (2020) were used.Based on the results of data analysis, there was a positive and significant relationship between self-determination value and motivation value with doubt traits. There is a negative relationship between the value of traditionalism, the value of success, the value of security, the value of benevolence, the value of hedonism, the value of power and the value of conformity, and the attributes of doubt. There is no significant relationship between the value of universality and the traits of skepticism.The research results also showed that professional skepticism The auditor has a significant relationship with further searching for audit evidence, asking more questions about audit evidence, and suspending judgment on audit evidence.

Corporate social responsibility and related disclosures have been on the agenda for years. Moving in the direction of social responsibilities is a necessary factor that leads to the continuation of the company and organization in the long term. On the other hand, financial theories have addressed the point that investment decisions are not only influenced by economic and rational indicators, but also other factors have a significant impact on their behavior and type of decisions. Therefore, the current research has been formed with the aim of ethical decision-making by managers according to the role of managers' characteristics in fulfilling the social responsibility of the company. In this research, quantitative and qualitative approaches have been used in parallel and in the same direction. In the quantitative part of the research, the statistical population of the present study includes the companies admitted to the Tehran Stock Exchange, the number of companies was selected by systematic elimination method and it was done with the help of regression analysis and Eviews software. The results showed that there is a significant relationship between managers' feelings, managers' honesty and truthfulness, managers' conservatism and managers' optimism with fulfilling social responsibility at a 95% confidence level. In general, the results of this research show that the personality characteristics of managers have an impact on the social responsibility of managers in companies.

This research aims to design a conceptual model for the effect of Covid-19 on the performance of independent auditors in Iran. The current quantitative-qualitative research was conducted using the approach based on the foundation's data theory. The statistical population included experts and experts in the field of auditing, partners of auditing institutions and managers of the Iranian Certified Public Accountants Association, and a total of seventeen people were selected as participants in the research using a purposive sampling approach. The data was collected by an in-depth interview with the general guidance method and in semi-structured form and snowball technique. Finally, the questionnaire obtained through the interview, which included 30 concepts from 220 sections, was subjected to quantitative analysis using 50 samples from 1398 to 1400, and finally, the qualitative data were analyzed using SMART PLS software. The paradigm model has been explained.The results show that some factors such as causal factors, intervenors, context finders, implementation strategies and finally, the consequences of covid-19 have affected independent auditors' performance and have impacted the auditing profession.Since this research was carried out in the emerging and competitive financial market with Iran's economic embargo and many countries were unwilling to provide vaccines to Iran, it was possible to provide useful information in this context for the readers and it led to an increase in the knowledge of auditors' performance.