فصلنامه پژوهش های تجربی حسابداری
سال سیزدهم شماره 4 (پیاپی 50، زمستان 1402)

The purpose of the research is to answer the question that, despite all efforts to increase comparability at the international level, has this been achieved in the countries of Iran and the UAE? In the current research, 50 companies from Iran and 55 companies from the UAE were investigated from 2012 to 2021. To determine the comparability of financial reporting, Barth's model at the year-industry-company level, and to test hypotheses, combined/combined regression analyses and t-statistics with two independent samples were used in EViews 9 software. The research findings show that during the research period, the trend of comparability of financial reporting in the developing countries of Iran and the UAE has been increasing. The results show that the average comparability of financial reporting in Iran compared to the UAE was significantly higher. In both countries, the effect of company size on the comparability of financial reporting was positive and significant, while the effect of information asymmetry was negative and significant. In Iran, the effect of the company's growth on comparability was negative and significant, and in the UAE, it was positive and significant. In Iran, with the growth of profitability, comparability has decreased, but in the UAE, it has increased. Investigating the process of comparability in a comparative manner with other countries, as well as quantitatively calculating comparability using Barth's model, has increased the richness and development of theoretical foundations within the country

This research aims to develop a model presented by Park et al. (2015). By studying data from 112 companies listed on the Tehran Stock Exchange for nine years ending on 20 March 2021, the new model was tested using the panel regression method. The results show that when the conflict of interests is small, more capable managers will take advantage of the tax avoidance phenomenon in the direction of shareholders’ interests more effectively. According to the results of this research, it can be stated that value creation for shareholders depends on the ability of managers and the conflict of interests between the managers and the owners. This research tries to resolve the shortcomings of the former research in investigating the role of managers’ ability by presenting a new model and enriching the background in this field. Thus, the present study about the conflict of interests between the manager and the owner presents a comprehensive model to investigate the role of managers’ ability. In this research, the role of managers’ ability according to the conflict of interests between the manager and the owner, in the utilization of tax avoidance is particularly considered and modeled to create value for shareholders

The purpose of this research is to identify the reasons for switching to accounting by graduates of other fields in the master's degrees and to analyze the situation of these students after choosing a major in accounting. In other words, what are the motivations and drivers for students from other fields to change to accounting, and in the accounting, field are they satisfied with their current conditions or not? The research method according to its nature is qualitative through interviews with 24 students who studied at the undergraduate level in a field other than accounting and the master's level in the field of accounting, The Thematic analysis method has been used to extract categories. Based on the findings, 35 subcategories were identified, which are among the factors influencing the choice of accounting field. These sub-categories are classified under six main categories work market and income level, interest and ability, order from others, nature and characteristics of the accounting field, nature of undergraduate field, and social factors. In addition, 54 subcategories were identified in the field of ways to know about accounting, the strengths and weaknesses of accounting, and the degree of conformity of preconceptions with reality. Also, from the point of view of students of other fields, 21 unique skills can be added to accounting. In general, the results indicate that the students who changed majors knowingly and with sufficient knowledge are satisfied with their choice and add significant skills to accounting, especially in terms of analysis and critical thinking

The aim is to Investigate the effect of social responsibility performance on the relationship between tax planning and company value. Tax planning ability is an important influencing factor in determining the value of companies from the point of view of social responsibility.  The Data belonging to 88 companies between the years 2016 and 2021 were selected from between the companies admitted to the Tehran Stock Exchange and social responsibility as a moderating variable, the independent variable of tax planning and the dependent variable of company value were used, which were investigated in separate regression models. The test of the first and second hypotheses shows that tax planning has a positive and significant relationship with company value, and the relationship between social responsibility and the relationship between tax planning and company value is positive and significant. The results show that with the improvement of tax planning, the value of companies improves and tax planning increases the value of the company. Increasing the social responsibility of the company increases the positive impact of tax planning and the value of the company. Research that examines the relationship between social responsibility, tax planning, and company value at the same time has not been done. By conducting this research, useful supplementary information has been provided for the field of investment, judgment decision-making, and taxation

The main purpose of this study is to investigate the impact of corporate governance and company strategy on the performance of family-owned companies among companies listed on the Tehran Stock Exchange.The present study is in the group of descriptive-correlational researchers in terms of applied purpose and terms of the data collection method. Also, to select the sample size, a systematic elimination sampling method (screening) was used, which according to the considered conditions, finally 183 companies in a period of 6 years between 1394 to 1399 (a total of 1098 years- Companies) were analyzed. To test the hypotheses, multivariate regression methods have been used using Eviews8 software and using panel data method - fixed effects and integrated data method.The results obtained in this study show that in general, family ownership has an inverse and significant relationship with the financial performance of companies. The effect of institutional ownership on the relationship between board independence, managers' rewards, and company diversity with corporate financial performance has been positive and significant

The purpose of this research is to investigate the effect of the system's independence on tax decision-making with regard to the role of internal regulatory institutions. This research is applied in terms of purpose and descriptive-correlation in terms of month. Classification For the purpose of the research, 125 companies from among the companies admitted to the Tehran Stock Exchange during the years 1390 to 1400 (11 years) were selected by systematic elimination sampling method and a total of 1375 (year-company) were considered for analysis. In order to investigate the relationships between multivariate regression and in the sense of fitting the regression model, the generalized least squares method is used and to test the hypotheses, the panel data method is used. In the accounting literature, the subject of narcissism and tax avoidance has been examined, but the effect of internal regulatory institutions such as the audit committee and the quality of internal controls have not been investigated, so this issue is the main innovation and motivation of the present research. Research studies show that it has a positive and significant effect on taxes. Also, the audit committee and the quality of the internal control system weakens the effect of the manager's positivity on tax relief. 

The quality of the auditor’s opinion is an important factor in the long-term survival of audit institutions. In this research, an attempt has been made to provide a model to increase the quality of the auditor’s opinion based on the behavioral background, and moral and spiritual intelligence of the partners of audit institutions. The research method in the qualitative part is grounded theory. Therefore, in-depth interviews with 16 academic and organizational experts were designed and implemented. A questionnaire was designed to evaluate the quality of the auditor’s opinion and the behavioral background of audit partners. The results of the qualitative part indicate that the quality of audit opinion is influenced by five formals, Inclusivism of opinions, quantity, adaptability, and explanatory paragraph, as well as the behavioral background is influenced by the ethical, personality, cooperation, and attitude components. In the quantitative part of this research, 292 questionnaires were completed by the partners and the results of the path analysis showed that the priority of spiritual intelligence, followed by moral intelligence and behavioral background have a direct impact on the quality of the auditor’s opinion. The results of this research can be used to increase the quality of the auditor’s opinions and improve decisions and effective supervision in the field of auditing

Professional judgment and decision-making are a vital part of all audit processes and the cornerstone of the audit profession; Therefore, it is essential to identify the factors affecting auditors’ judgment and learn new skills to improve the level of professional judgment and decision-making. Previous researches at the level of culture in societies show that the development and evolution of accounting in each society depends on the environmental, cultural, and social factors of that society. Therefore, the purpose of this research is to investigate the relationship between cultural dimensions from the aspects of masculinity, collectivism, uncertainty avoidance, and the power distance and the size of audit firms with auditors' judgment and decision-making. This research is applied research in terms of purpose and descriptive-analytical in terms of nature. The data collection tool is a questionnaire and the statistical population of the research is the members of the Iranian Association of Certified Public Accountants in 1400 and 1401. Research samples were chosen by random sampling method of 132 questionnaires. Confirmation of relationships between variables and factors has been done through confirmatory factor analysis and path analysis. Smart PLS statistical software was used to test the hypotheses. The results show that power distance and masculinity have a negative relationship, collectivism has a positive relationship with auditors' judgment and decision-making, and the uncertainty avoidance aspect has no significant relationship with auditors' judgment and decision-making. Also, the moderating role of the audit firm's size in the investigated relationships was not confirmed.

Given the significant role of corporate social responsibility, employer branding, and corporate reputation in the success of organizations and their competitive advantage, the present study aims to investigate the relationship between corporate social responsibility, employer branding, and corporate reputation. This research has been conducted with an applied objective and a descriptive research method. The statistical population of this study includes financial employees of industrial companies in Yazd province, and using the Cochran formula, a sample of 288 individuals was selected. A questionnaire was used to measure the research variables, and the structural equation modeling approach using partial least squares was employed for hypothesis testing and data analysis. The results indicate that corporate social responsibility has a positive and significant impact on employer branding and corporate reputation. Employer branding also has a positive impact on corporate reputation and contributes to the creation of a positive reputation for organizations. According to the research findings, organizations should attach great importance to corporate social responsibility and create a suitable brand to achieve a good reputation. These factors create a better image of the organization's brand help meet social expectations and achieve their economic goals

The purpose of this study is to identify the drivers of creative accounting as a factor in distorting financial statements based on the rapid-miner clustering technique to implement the Hartigan-Wong algorithm. In other words, in this study, by determining similar research, the research texts were screened through a set of artificial intelligence processes in the Hartigan-Wong algorithm. In terms of methodology, this study can be placed in the category of mixed research, which first identified the dimensions by reviewing the content and then determined the most effectively identified dimension through a fuzzy process. The statistical population of this study in the qualitative part was research related to the subject under study between 2022 and 2018, and in the quantitative part, 26 financial managers of capital market companies who had specialized knowledge and experience participated. In this study, Rapidminer and MATLAB software were used in qualitative and quantitative sections based on coding and software commands. The results of the study in the quantitative part indicate the determination of 21 propositional themes as drivers or underlying causes of creative accounting. In the quantitative part, according to the fuzzy analysis and determining the final weight of each of the propositional themes, it was determined that family ownership is the basis of the company structure with the symbol "Y17" as the most effective propositional theme of creativity accounting, which can improve the functions of capital market companies. Leads to a higher probability of distortion. The result obtained is the statement that the structure of family-owned companies, in the capital market, can be considered a more effective factor for the emergence of creative accounting because these companies usually face fewer regulatory restrictions in the selection of board members and the appointment of the CEO. This issue is likely to weaken the functions of corporate governance regarding the protection of the interests of minority shareholders