مجله پژوهش های کاربردی در گزارشگری مالی
پیاپی 23 (پاییز و زمستان 1402)

The present research has analyzed the auditor's professional judgment test based on big data. In terms of the research approach, the current research is a mixed exploratory research in the qualitative part and in the quantitative part; It is a descriptive-causal research. In line with the implementation of this research, first by using theoretical foundations; In control environment, accounting system, risk assessment and methods) were identified and agreed upon. The statistical population of this research is the independent accountants of the auditing organization, and the required data was collected using a researcher-made questionnaire distribution among 338 people; was collected after that; To analyze the data, inferential statistics methods such as t-test and structural equation modeling by PLS method were used. The first result of this research is to identify the dimensions and components influencing the auditor's professional judgment based on big data, which is using theoretical studies, summarizing the opinions of experts in the field of accounting and auditing, analyzing the opinions of the statistical community and receiving the opinions of experts in the fields related to the research. Also, the results of this research showed that information gathering has a positive and significant effect on auditors' professional judgment, IT based auditing has a positive and significant effect on auditors' professional judgment, control environment has a positive and significant effect on auditors' professional judgment, evaluation and effectiveness on Auditors' professional judgment has a positive and significant effect, and corrective measures have a positive and significant effect on auditors' professional judgment.

In this research, a familiar phenomenon after issuing of new Iranian companies, named overreaction day has been investigated. The formation of consecutive buying and selling queues in the secondary market, which are considered to be influenced by the herding behavior of investors, is very typical in Iranian initial public offerings. This is the second study in Iran that examines overreaction in initial Offering and is also, the first study that examines the effect of the rationing mechanism and resemblance of ideal gas law to explain market emotions after Iranian IPO. Investigations show that from the sample of 203 selected companies from 1385 to 1400, 170 companies, about 84%, have experienced overreaction queues for an average of 25 days after offerings. Despite the 84% share, as well as a wide range of research have conducted during last 20 years, there are still questions, how to analyze the formation of consecutive queues after the offering? Why has this behavior been investigated less so far? What theories can drive this type of behavior? Is this phenomenon a kind of anomaly and causes distance from intrinsic values?For answering some of mentioned question, findings confirmed the significant relationship between Hot market, support with stock valuation, company age, IPO size, and company size variables with overreaction days, and by examining the relationship of these variables, a part of the theory of pressure caused by rationing, as same as what is observed in the complete gas theory, was confirmed.

The purpose of this research is to investigate the impact of environmental, social and governance reporting on investor risk perception in companies listed on the Tehran Stock Exchange. Panel data regression has been used to test research hypotheses. In the present research, the data of 910 companies admitted to the Tehran Stock Exchange in the period from 2014 to 2014 were analyzed by systematic elimination method. The findings of this research showed that there is a significant relationship between environmental, social and governance reporting and investor risk perception. Also, in the separate examination of environmental, social and governance reporting components, the results showed that there is a significant relationship between environmental performance and risk perception. There is a significant relationship between investor and investor, but no such relationship was observed regarding social performance and corporate governance. The results of this research indicate that companies admitted to the Tehran Stock Exchange should pay more attention to environmental, social and governance reporting in order to reduce the risk of the company and affect the risk perception of investors.

Creative accounting is a method of accounting that uses accounting discretion without violating policies; Accounting rules and standards affect the disclosure of information and cause distortion of the information provided by managers. The purpose of this study is to investigate the effect of creative accounting on the heterogeneous perception of investors in the capital market. Grounded theory was used to determine the measurement components of creative accounting, and then the data of this variable was collected through a researcher-made questionnaire. Also, a standard questionnaire was used to measure the heterogeneous perception of investors. In this research, partial least squares analysis was used to test the research hypothesis. The results of the research showed that creative accounting has a positive and significant effect on the heterogeneous perception of investors. In fact, the obtained result is an indication of the fact that creative accounting, which is considered a part of an opportunistic process that results in the heterogeneity of investors' perception under individual, structural and extra-structural motives.This study is considered one of the first researches that has been done to design a creative accounting model and examine the effect of its dimensions on the heterogeneity of investors' perception. The results of this study, while helping to strengthen the literature on this issue, at the same time help the policy makers and the compilers of accounting standards to change or amend the laws to fill the gaps in the opportunistic manipulation of profit.

Managers with accounting competence have more skills in performing and concealing misstatement because they have experience in the field of auditing as a manager or partner. The purpose of this article is to examine the role of managers' accounting competence, compensation, and aggressive reporting financial statements restatement.The data of the companies listed in the Tehran Stock Exchange for the period of 2010 to 2022 have been extracted and the combined data regression and logit models has been used to test the research hypothesisThe results of hypothesis that show the effect of surplus compensation on financial statements restatement (audit fee) is confirmed (rejected). The hypothesis states that the accounting competence of managers has no significant effect on the financial statements restatement (audit fees). The results of the study that managers' accounting competence has a significant impact on the relationship between surplus compensation and financial statements restatement (audit fee) are confirmed. Finally, the results of the hypothesis indicate that the aggressive approach of financial reporting leads to a change in the relationship between the interactive effect of accounting competence and the excess compensation with financial statements restatement (audit fees).Based on the research findings, the restatement of financial statements in firms with managers motivated to receive surplus rewards is high. Auditors also increase audit fees in order to control managers' opportunistic behaviors and reduce the level of estimated risk.

The purpose of this research is to statistically investigate the effect of trading volume on daily returns obtained in exchange traded fund as one of the new achievements of the capital market and the results obtained with the relationship between volume - returns are compared in the capital market. In order to investigate the subject of the study, information on the financial statements of tradable investment funds was extracted by Eviews and Stata statistical software during the year 2022. The results show that the trading volume (in terms of value of rials transactions and quantity) in Exchange Traded Fund has not significant impact on returns earned by them. Also, the trading volume carried out on the units of these funds had a negative and meaningless effect on the daily returns obtained by them. Regarding the relationship between volume and return in the capital market, the findings show that trading volume had a positive and significant effect on the daily return of the market. Also, with the increasing volume of transactions, the amount of daily return has been increased and more prosperity and efficiency have been observed in the capital market. In addition the use of quantile regression compared to normal regression, gives a better view of the effect of the independent variable on the dependent variable because the normal regression presents the result of the effect of the independent variable on the dependent in the form of an average while Quantile regression shows this effect in different quantiles.

The leadership style of audit managers can have a great impact on the behavior of auditors in an organization. Inefficient behavior leads to a decrease in audit quality and lack of trust of shareholders. The purpose of this study is to investigate the impact of the leadership style of audit managers on ineffective audit behavior.The research data has been collected using a survey method, and internal auditors and internal audit managers working in companies admitted to the Tehran Stock Exchange in 1401 have answered the research questionnaire. It is worth mentioning that the structural equation method was used to analyze the findings, and to measure the independent variable, the Bass and Olion (1990) questionnaire was used, and the dependent variable was the Adria and Lubis (2022), Mangiva et al. (2017) questionnaire.Based on the results of the hypotheses test, transformational, exchange-oriented and free leadership styles have a negative effect on the ineffective behavior of auditors, but authoritarian leadership style has a positive effect on the ineffective behavior of auditors. As we expected, transformational, exchange-oriented and free leadership reduces auditor's ineffective behavior, but authoritarian leadership style increases auditor's ineffective behaviorAudit managers should pay attention to leadership style and behavior with auditors. If the managers use the transformational, exchange-oriented and free leadership style, the tension and dissatisfaction will disappear and the work will be done well, but if the authoritarian leadership style is used in the administration of audit institutions, the auditors will behave inefficiently and the quality will decrease

The novel Coronavirus (COVID-19) has rapidly spread all over the world. The first diagnosed cases in Iran were confirmed on 19th February 2020.The COVID-19 pandemic has a concentrated influence on all aspects of life as well as corporate activities; One of the most important issues that has been affected by the spread of the Corona disease is performance and financial reporting quality. The purpose of this study is to evaluate the effect of COVID-19 on corporate governance, financial reporting quality, and firm performance. For this purpose, the information of 180 companies listed on the Tehran Stock Exchange from 2019 to 2022, is reviewed. The study indicates no relationship between corporate governance and performance. And coronavirus make negative the relationship between corporate governance and performance and corporate governance and financial reporting quality. And coronavirus make negative the relationship between corporate governance and performance and corporate governance and financial reporting quality. and

The individual characteristics of the auditor have a significant impact on the quality of the audit and the quality of financial statement information. One of the auditors' personality traits is narcissism, the auditor's narcissism can have different effects on audit quality And as a result, it affects the methods of profit management by company managers.. Therefore, the purpose of this research is to examine the relationship between auditor narcissism and profit management of companies listed on the Tehran Stock Exchange. For this purpose, a sample of 134 companies has been selected for the period from 1391 to 1400. Theoretical foundations and research data have been obtained through library studies. Data analysis is based on multivariate binary logistic regression. The findings of the present study show that the auditor's narcissism has a negative and significant relationship with profit management. Also, the percentage of shares owned by the major shareholder has a negative and significant relationship with profit management and the type of auditor has a positive and significant relationship with profit management.