حسین بدیعی

The current research is to provide an applicable and suitable model for throughput accounting of the propulsion system of the technology industry based on the theory of constraints. System throughput accounting is a dynamic, aggregated, principled and comprehensive approach to management accounting that provides information to support managers' decision-making in order to optimize the organization. The methodology used in this research is qualitative. in which the foundation data grand theory method is used. using the opinions of subject experts and interviewing 14 experts in this field and using the snowball method until reaching the theoretical saturation stage in order to identify the effective factors in developing the desired research model using open, axial and A choice has been made. In the end, the results of this research lead to the presentation of a model for system throughput accounting, which is developed and presented in the direction of the drivers of the technology industry, based on the theory of limitations, as well as the conceptual model of the research. From the results of the current research that used the Strauss and Corbin method, there are six categories including the main category; Causal conditions; Intervening conditions; the ruling platform; Strategies and consequences were extracted in most of the relevant components.

The possibility of fraud or mistakes in accounting and financial reporting processes or non-compliance with financial reporting standards reduces public trust and increases the level of investment risk. Based on this, the various stakeholders of the capital market pay special attention to the quality of financial reporting. Considering the importance of the subject, this research was conducted with the aim of providing a qualitative model of financial reporting based on structural, supervisory and functional components and using the Grounded Theory method with an in-depth interview of 12 experts in the field of finance and investment. In this way, first, using snowball sampling and based on the opinion of experts, the categories under the title of causal conditions, intervention conditions, contextual conditions, and strategic factors and consequences were analyzed using Max Kuda software, and suitable model variables were identified. The results showed management ability, dividend payment, and investment efficiency, dual role of the CEO, independence and size of the board of directors, institutional ownership and concentration of ownership, independent auditor, competitive product market, audit committee independence, financial leverage, long-term debt, social responsibility and type of ownership. The most effective components are on the quality of financial reporting

This research aims to evaluate the emergence of key drivers of creative accounting in the future of financial reporting legitimacy. The qualitative section had 12 academics and 25 financial managers from Tehran Stock Exchange companies. This study uses matrix processes in the quantitative part. It aims to find scenarios about creative accounting. Then, it investigates the best matrix quarter on the legitimacy of future financial reporting by companies. The qualitative research findings are based on 12 expert interviews. A framework suitable for 3 overarching themes was used. It shows 6 organizing themes and 26 basic themes. The quantitative part identified 4 matrix quadrants. They were based on the axes of governance and internal control drives. The most important scenario is in the second quadrant of the Tyrannicide Matrix. It concerns the weakness of structural centralization in internal control. This scenario links to the key drivers of the rise of creative accounting. It affects the ethical legitimacy of financial reporting. This study shows that internal control is key to financial performance. It can improve adherence to stakeholders' rights by filtering out deviations in operations and financial reports. But, when managers influence internal auditors, their independence decreases. This harms the effectiveness of this key internal control process

The security of recording transactions with the use of blockchain technology and the problems caused by the manipulation of information and documents of companies, caused the literature on the application of blockchain technology to investigate the expected effects of blockchain on improving corporate governance, or issues such as applications and analyzing the benefits of this technology to be paid in the scope of the company's audit. The purpose of this research is to determine the effect of using blockchain on the performance of companies from the perspective of corporate governance. This research is a cross-sectional data collection in terms of its practical purpose, in terms of time, and a survey in terms of its research implementation method. In this research, according to the purpose and nature of the research, the applied research method is used through structural equation analysis methods. According to the population size of 4000 executive and financial managers of listed companies and Cochran's formula, about 200 valid questionnaires were obtained for analysis. The results showed that the application of blockchain technology can significantly affect the performance of companies, both in the form of financial performance and operational performance. Also, blockchain has a double impact on the relationship between corporate governance and the performance of companies, and the application of blockchain has an increasing impact on improving the relationship between internal control according to the Kuzo framework and the company's performance.

Interdependence of markets may cause fluctuations in one market to positively or negatively affect another market. Therefore, investigating the behavior of fluctuations in financial markets and their causes in financial asset pricing processes, implementation of global risk hedging strategies and asset portfolio preference decision-making is of great importance. Given the importance of this issue, the current research aims to model energy and steel price volatility and experimentally test the spillover of fluctuations between markets using the GARCH BEKK model, during a 10-year period of 2013-2022. The data of the current research were extracted from daily data from the World Data Bank, Coin and Currency Information Site, and Economic and Financial Data Bank; then, using the Dickey-Fuller and Phillips-Perron tests, the significance of the data was evaluated. After that, the spillover effect of fluctuations between the markets was tested using the univariate GARCH and GARCH BEKK tests. The results of the first hypothesis indicate that the energy market has turbulence during the study period. As a result of the second hypothesis, it was found that the effect of turbulence exists in the price of steel during the study period. Finally, the result of the third hypothesis showed that there is an overflow of fluctuations from the price of oil and gas to the price of steel.

This paper aims to identify and present a model for contributing factors to FinTech implementation in the country's Banking system using the blended approach.Using the blended approach, the scholar first (in the qualitative section) analyzed 30 specialists in the banking system in several phases. Second, in the quantitative section, by using the smart PLS Software and structural equation approach, the effectiveness of variables is assessed by distributing a questionnaire among 267 employees of Bank RefahKargaran.The results show that “economic governance of the state”, “culture building and training”, “structural preparation”, “banking system transparency”, and “facilities and incentives” can affect FinTech implementation in the Banking system. Further, quantitative phase analyses show that all research constructs, In the form of five hypotheses, directly contribute to the FinTech implementation in the financial system.Since the traditional banking in the world is about to change into digital-evolution banking; this paper is concerned with one of the significant digital banking events, FinTech. in the FinTech area, few studies have presented on the implementation.

This research has been conducted with the aim of providing a model of the quality of financial reporting based on the structural factors and efficiency of the companies according to the role of the supervisory committee in the companies admitted to the Tehran Stock Exchange during the period of 2022. Considering the unlimitedness of the statistical population, in order to select the sample size, 291 managers, employees and experts in the field of finance and accounting were selected.Data collection tool in this research is a questionnaire. Findings regarding the first hypothesis showed that causal conditions with the mediating role of the central category of financial reporting quality have a direct and significant effect on the strategy.Result of the second hypothesis revealed that the central category of financial reporting quality with the mediating role of strategy has a direct and significant effect on the outcome.Result of the third hypothesis indicated that the causal conditions with the mediating role of the focus category of financial reporting quality and strategy have a direct and significant effect on the outcome.Result of the fourth hypothesis indicated that the background conditions with the mediating role of the strategy have a direct and significant effect on the outcome.Result of the fifth hypothesis show that the intervening conditions with the mediating role of the strategy have a direct and significant effect on the outcome.After checking and confirming the structural model, the SRMR index was also reported to be less than 0.10 and finally, the model was also confirmed.

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. 

With developments the field of modern banking, the need to adopt technological approaches tailored to the needs of customers in the field of banking, has become so prevalent that now the transition from traditional models to business models is technology-oriented and value-creating. The growth of financial startups in the global banking industry has led to the creation of new types of markets and businesses that have been able to bring a new wave of innovation and creativity into the field of global employment and entrepreneurship in a few decades. In the past, with the advent of new waves of technology, many innovations have helped transform the face of the world, live and facilitate processes, and grow businesses based on it. In this regard, in this article, the researcher has identified the components and factors influencing and influencing financial startups such as Fintech in the form of providing a strategic framework. Participants in the present study include 30 managers, experts and specialists active in the field of digital transformation in the banking industry, who were interviewed to identify the factors. The time domain of the research is related to the year 1399 to 1400. In order to achieve the purpose of the research, content analysis method was used. The results showed that the factors affecting the implementation of Fintech in the Workers' Welfare Bank include economic governance of the government, culture and education, structural arrangements, transparency and provision of facilities and incentives, which according to these dimensions, 17 components were identified.

The purpose of this study was to present a company value model based on financial ratios, intellectual capital and dividend policy. The spatial scope of this research was the companies listed on the Tehran Stock Exchange and the time domain was between 2017 and 2021. The present research is in the category of applied research. If the classification of types of research based on nature and method is considered, the present research method is in the category of descriptive research in terms of nature and is considered as a causal cause in terms of method. In this study, library method was used to collect data and information. In the data section, the research was done by collecting data from sample companies by referring to financial statements, explanatory notes and the stock exchange monthly. Based on the systematic elimination method, 107 companies were selected as a statistical sample. In order to describe and summarize the collected data, descriptive and inferential statistics have been used. In order to analyze the data, first the variance heterogeneity pre-tests, F-Limer test, Hausman test and Jark-Bra test were used and then multivariate regression test was used to confirm and reject the research hypotheses. The results showed that there is a significant relationship between financial ratios and company value. There is a significant relationship between intellectual capital and company value. Profit-sharing policy affects the relationship between financial ratios and company value. Profit-sharing policy affects the relationship between intellectual capital and company value

The purpose of this study was to identify barriers to implementing a risk-based auditing system in Iran. Content analysis was performed using a qualitative method and the statistical population was the community of auditors and members of the community and the Association of Certified Auditors, which was selected by purposive sampling of 20 people. The method of analysis of this research was qualitative and based on the Interpretive Structural Modelling (ISM). Findings show that in this study, the factors are in 9 levels, in the highest level of factors are the emphasis of universities on the theory, complexity of operational and practical implementation of the audit system based on the risk of instructions and the lack of professors. It is dominated by taste management and is at the lowest level of technical challenges. It should be noted that the factors that are at a higher level are less effective and are more affected by the factors at lower levels. These strategies can lead to the adoption of guidelines and the complexity of the operational implementation of the risk-based audit system in an organization.

In this study, the effect of earnings management constraints based on accruals and the efficiency of intellectual capital on asymmetric cost behavior was investigated. This research is applied in terms of purpose. Also, this research is descriptive in terms of descriptive nature. For this purpose, the financial information of 156 companies was screened during the period 1394 to 1399. Financial information was analyzed using Eviews software. According to the statistical methods performed, the hypotheses were tested at a confidence level of 0.95. The results of the test of research hypotheses showed that the limitations of earnings management based on accruals and the efficiency of intellectual capital affect asymmetric cost behavior. In fact, the findings confirm that the limitations of earnings management based on accruals increase asymmetric cost behavior and increase cost stickiness, and the efficiency of intellectual capital, especially human capital coefficient and structural capital coefficient, increase cost stickiness and asymmetric cost behavior. The findings also showed that the coefficient of physical capital reduces cost stickiness and asymmetric cost behavior.

Monetary policy can affect the position of banks, including their risk-taking. In implementing monetary policy, the central bank can directly use its regulatory power or indirectly use its influence on money market conditions as a powerful money issuer. Therefore, the purpose of this study is lending fluctuations in modeling the relationship between monetary policy, capital structure and banks' risk-taking. In this study, the financial information of 21 banks listed on the Tehran Stock Exchange during the years 1391 to 1397 was used. Sampling was performed by systematic removal method. The required data were collected from the financial statements of companies, Rahavard Novin Tadbir Pardaz software and also from the site belonging to the Stock Exchange Organization and the sites www.rdis.ir and www.irbourse.com as well as the site of the Central Bank. . Excel software has been used to classify the data. Also, after classifying the research data, Eviews10 software has been used to process the information and test the research hypotheses. The statistical method used in this study was correlational and multivariate regression model was used to calculate the independent and dependent variables and also to test the hypotheses. The results of testing the research hypotheses indicate that there is a significant relationship between monetary policy, bank lending fluctuations, capital structure and banks' risk-taking. In the study of control variables, the determination of the ratio of assets to equity of banks has a significant relationship with fluctuations in bank lending.

The purpose of this study is to investigate the effect of management ability on the relationship between environmental uncertainty and tax avoidance. In the face of unstable environments, more capable managers with better long-term visions make better long-term decisions and adopt better strategies for adapting to the environment. In this regard, samples including 130 companies listed on the stock exchange during the period 1393-1399 have been selected and tested.This study were analyzed using multivariate regression method. The test results indicate that managerial ability has no moderating effect on the relationship between environmental uncertainty and tax avoidance. The results of this study show that in the face of unstable environments, more capable managers with long-term vision horizon, make better long-term decisions and adopt better strategies to adapt to the environment. So there are fewer tax evasion activities

The purpose of using risk-based auditing is to increase the efficiency and effectiveness of auditing, because by determining the type and nature, timing and scope of content tests in a reasonable way and with the ability to be fully responsive, the reviews are done to the appropriate extent. The result of the time spent changes to a more logical level. In the general audit plan, in case of reliance on internal control system, content tests are limited and in case of non-reliance on internal control system, more extensive content tests are predicted and performed. The purpose of this study was to identify barriers to implementing a risk-based audit system in Iran. For this purpose, 200 experts were selected from the auditing experts who constitute the statistical population of this study. This selection was done randomly and data were collected from samples. For this purpose, using the confirmatory factor analysis method, the reliability and validity of the questionnaire were first investigated and then the model considered for this study was evaluated and analyzed through the structural equation method. After the analysis, it was found that the questionnaires and collected data were completely approved in terms of structure, validity and reliability, and final analyzes could be performed based on them. Through the analysis of structural equations, it was found that the final model has a significant relationship and the model is confirmed that this model is the result of a qualitative analysis extracted through the ISM model.

The purpose of this study is to investigate the effect of intangible assets value on profitability, productivity, capital structure, profit sharing policy and market price in companies listed on the Tehran Stock Exchange. The amount of intangible assets in the financial statements of companies can be extracted and to measure the profitability variable, the distribution of net profit over the total profit of the company and to measure the productivity of the selected model and also to measure the capital structure of the proposed model has been used. Also, the model of Didar and colleagues has been used to measure the profit sharing policy. In this regard, the financial reports of 100 companies during the financial period 2011 to 2020 have been analyzed using multivariate regression method based on consolidated data. The results indicate that the intangible assets variable has a direct and significant effect on the variables of profitability, productivity, capital structure, profit sharing policy and company value.

In previous studies, the existence of negative equity in companies has received less attention. because these companies are in a relatively small category in terms of capital markets. Therefore, the present study aimed to study the role of collateral value of assets and the characteristics of intangible assets in creating a negative value of equity. The method of this research is descriptive and correlational based on composite data and the statistical population includes companies listed on the Tehran Stock Exchange in the period of 2009 to 2018. Using the elimination screening sampling method, 108 companies were selected as a sample. Data analysis was performed using fixed effects hybrid data regression (Panel) and Eviews 9 software and the results showed that underestimation of collateral value of assets and intangible assets play a significant role in the probability of becoming Companies with negative equity do not have. Also, the liquidity and quality of intangible assets do not increase the likelihood of becoming a company with negative equity, but working capital management and operating cash flows between companies with negative equity and companies with positive equity are significantly different.

The present research with goal of survey the relationship between financial development and cost of equity in companies accepted in Tehran Stock exchange has been done. For this purpose, financial information of 118 companies that were selected through a systematic removal procedure during the period 2010 to 2015 was investigated. To measuring of financial development, stock market and banking development and for cost of equity Gordon Growth model has been used. In order to analyze the data and test the hypotheses, multivariate regression models with panel data were used. The results of the research indicate that there is a negative and significant relationship between development of the stock market and development of banking with cost of equity.

Maximizing shareholder wealth, fulfilling ethical duties and social responsibilities can be considered as one of the most important goals of the company. One of the factors that has a significant impact on the realization of these goals is the proper implementation of the principles of corporate governance. In this study, the corporate governance mechanisms on the audit fee rate, the interruption of the audit report and the size of the auditor in the companies active in the Tehran Stock Exchange between 2009 and 2018, the results of which indicate that the variables of the size of the board of directors, managers Non-executive and audit committee effectiveness / number of meetings have a positive and significant effect on the audit fee rate, and the variables of the role dangers (CEO), auditor literacy of the audit committee managers, ownership concentration and type of business activity have a negative and significant effect on the audit fee rate. Also variables of non-executives, small size Audit and size of the company / total assets have a positive and significant effect on the audit report lag, and the variables of board size, role duality (CEO) and profitability of the company have a negative and significant effect on the audit report lag. Independence of the board of directors and the existence of the internal auditor of the effect Have a positive and significant impact on the size of the auditor

The present research tries to assess and compare the Capital Asset Pricing Models in stock exchange of Tehran. Financial data of 108 companies in stock market (2009-2014) are processed. The important issue is to use suitable patterns and models for evaluating and price setting in stock market. These models must have the ability to predict the behavior of the prices and also can estimate the outcome and efficiency of the so-called investment. The models investigated in this research, include the traditional investment financial pricing, 3-factor model and FAMA and French 5-factor and consumption investment models. In order to analyze the data and to test the hypothesis, we used OLS model for time series models. In this study, models are investigated according to the models of significance lateral distance from the source (Jensen's Alpha). A model, of which efficiency is high, should have a zero intercept. Generally, FAMA and French 5-factor models that were developed in 2014, work more efficiently. Then comes the Capital Asset Pricing Model

The role of spiritual intelligence and emotional intelligence on stress is so clear. When the issue arises in relation to auditors and auditing work, it can be interesting. The purpose of the present study is to investigate the relationship between emotional intelligence & spiritual intelligence and job stress of auditors.
To collect data we used Siberia Schering scale of emotional intelligence, spiritual intelligence of the Iranian norm Amraam Vedrayr with job stress questionnaire of Philipp Reis. Obtained data were analyzed using Pearson correlation. The results show that the components of spiritual intelligence and emotional intelligence affected job stress of auditors.

Artificial neural networks (ANN) are mathematical models inspired by human’s neural and brain system. This research deals with the next day price forecasting in Tehran’s stock market by MLP, and attempts, by various methods, to reduce the prediction error. High pricing of stocks may lead to low demand for negotiable stocks and the failure of privatization. Raising various doubts in the negotiation of public properties, low pricing results in the long-term failure of negotiation policies. With respect to the importance of this issue, the newness of stock market and the lack of financing institutes and investment banks in Iran, prediction of stock price trend and its ascending and descending order can influence the decisions and strategies of managers. Various variables affect stock prices among which the role of economic indices, such as exchange rate / oil price and gold price is significant.
The purpose of the present study is to predict the final prices of stocks by utilizing daily data through neural networks. The results indicate that the ANN model has low error and high explanatory and thus considerable forecasting power.

Societal evolutions originate from universities. Due to the scarcity of resources to achieve economic goals, the need to improve the operations and performance audit in order to regulate universities’ activities is critical. Performance audit refers to an independent examination of a program, function, operation or the management systems and procedures of an entity to assess whether the entity is achieving economy, efficiency and effectiveness in the employment of available resources. In this study we have investigated the feasibility of performance audit establishment in universities of Iran using questionnaire. The population included all auditors who have experience in performance auditing especially in educational sectors. The sample size is 185. Sixteen performance audit system factors have been identified in the universities according to three elements: ability, authority and acceptance. To prioritize factors the Friedman test was used. All variables had equal effect on establishment of the performance audit.