زهرا جودکی چگنی

The special place of social responsibility activities in companies has caused concerns about the quantity and quality of disclosure of this information. Due to the scientific and practical importance of research in this field, bibliometric analysis with the aim of drawing a view of its bibliographic status and relationships is a necessity that has not been addressed in detail so far.

After collecting, refining and preparing bibliographic data, 1388 articles related to the period from 1956 to 2024 were selected from the database. In this article, VOSviewer software was used to analyze synonyms and social networks.

The findings indicate that the publication of social responsibility accounting literature has been poorly reviewed until 2013, and from this year onwards, due to the necessity of the subject, it shows an upward trend in research. The research clusters were classified into 9 clusters based on the bibliometric analysis of the subject, the keyword social responsibility accounting in the central core and at a close distance to it other big nodes such as: sustainable development, sustainability reports, decision making, environmental, social and governance accounting, ESG measurement, It introduced ESG accounting, green accounting, social responsibility measurement, etc. The United States of America with 271 documents, Bucharest University of Economic Studies from Romania with 16 documents, business, management and accounting with 31.8% and Chu researchers with 9 studies were recognized as the most used in this research field.

The present study, by understanding the intellectual and conceptual structure of social responsibility accounting, reveals emerging issues such as climate change, sustainability reporting, internal control, accountability and ESG.

Contribution: 

the results, while drawing a perspective for researchers, can be the basis for the policy of scientific institutions in line with the optimal management of research activities in this field. Also, the current study can be efficient for standard-setting institutions, investors and creditors.

The purpose of the present study is to explore the attitude of accounting students towards the master's degree. The current research is qualitative research and was conducted using the theme analysis method. The statistical population includes students and graduates of master's degrees in accounting from public universities of the country, who were selected by the snowball method. Data collection continued until theoretical saturation was reached. In the present research, after conducting 14 interviews with students and graduates of public universities, theoretical saturation was determined. The results of this research introduce four main themes, including economic, political and cultural contexts, expected points from continuing education, the gap between expectations, and optimal solutions for conducting the master's course from the students' point of view. Economic, political and cultural contexts affect the attitude of accounting students towards the master's degree. Also, accounting students entered this course hoping to get different points, and due to the issues that exist, their expectations have not been met sufficiently.Contribution: By identifying the motivational factors of accounting students, the present research can provide solutions to law-making institutions such as the Ministry of Science and universities to meet the needs of students and professionals with master's degrees.

The subject of this research is to identify the frequency and content characteristics of articles published in journals under the supervision of the Ministry of Science. The purpose of this study is to investigate the number of qualitative articles, type of analysis method, data collection tools and research scope. The statistical population includes the review of 4208 articles published in 15 journals with scientific-research rank in the field of accounting and related subdisciplines. The research method is using quantitative content analysis technique in the period 2011 to 2021. The results show that the trend of qualitative studies in domestic journals has changed in recent years. Because from 2018 onwards, more articles have been done with a qualitative method than in previous years. Also, in qualitative articles, grounded theory, Delphi, theme analysis and content analysis methods are often used. The articles reviewed are mostly in the field of financial accounting and auditing, and in most of them, interviews have been used as a data collection tool, to conduct human-centered research and in-depth study of phenomena, there is no escape from qualitative research. In this research, the importance and role of qualitative research in increasing the understanding of accounting phenomena was identified. Also, various dimensions of qualitative articles in journals under the supervision of the Ministry of Science were explored.

With the development of growing economic and social competition, management accounting has become unprecedentedly considered by social circles and has become a concern. The ultimate mission of management accounting theory is to provide better services in the field of practice. Therefore, management accounting research can not be separated from real business activities. The purpose of this study is to discuss the interpretive paradigm based on its principles and application in management accounting research.

This research in terms of method, reviews and evaluates research done in the past.

Symbolic interactionism and structuralism are as a branch of interpretive approach. This study provides a general but systematic overview of the status and development of management accounting and contributes to the development of theory.

An interpretive method and a theoretical approach based on this can effectively support researchers in evaluating management accounting theory. Also, the interpretive paradigm in the philosophy of science can help researchers to further explore the reality of social life.

Providing timely accounting information to assist users in making financial decisions is important. Therefore، the delay in the high audit report in the Iranian environment is a stimulus to explore the factors affecting the delay in submitting the audit report. In the absence of appropriate scientific and empirical evidence، the research seeks to examine the ranking of audit firms and the auditor's preoccupation with delays in the audit report.

In this regard، samples including 130 companies listed on the Tehran Stock Exchange، during the period 2014-2020 (840 years-observation) have been selected and tested.

The results of the first hypothesis indicate that there is no significant relationship between trusted audit firms and delays in audit reports. In addition، the busyness of auditing firms has led to increased delays in auditor reporting، and ultimately busyness affects the relationship between first-rate audit firms and delays in auditing reports.

There is no significant relationship between accredited audit firms and the delay in the audit report is due to the greater focus and workload of this type of firm. Also، when the auditor is busy، the usefulness of financial information can be challenged.

 This research can help to expand the existing theoretical foundations in the field of the effect of audit market share on the relationship between auditing firms' ratings and audit report delays، and this expansion can provide services to the auditing profession and standards developers to make rules and regulations more applicable.

Institutionalism is an interdisciplinary approach that uses sciences such as psychology, sociology, anthropology, and law to understand the behavior of economic agents and to make more precise assumptions to describe their behavior. The purpose of this study is to expand the principles and explain the importance of the central role of institutions and institutional approach to economic development and improving the accounting profession. In terms of methodology, this study reviews and evaluates research done in the past. Based on previous research, it can be concluded that new institutionalists, while criticizing neoclassical theories, try to develop and present a theory of development based on organization and change. And institutional transformation aimed at promoting and promoting economic growth. There is also evidence that ideology, as an invisible and ideal part of the institutional order, enables individuals in institutions to choose consistent patterns of behavior. In addition, institutions play an important role in the development of social and environmental accounting.

All disciplines of social sciences, including accounting, can be analyzed according to assumptions related to the nature of science and based on a view based on objective or subjective judgment.
In this research, the issue of objectivity and objectivism explores the texts in this field by exploring the views of thinkers.
In terms of method, this research reviews and evaluates the researches that have been done in the past.
The results of the present study confirm that the analysis of objectivity brings with it a good understanding of the subjective and objective dimensions of accounting.
Some accounting theorists have sought to answer this challenge by applying the perspectives of philosophy.
In this article, using the perspective of representation, objectivism in accounting based on philosophical beliefs is presented.

Governments are moving in the direction of social benefits in order to help individuals and the general public in times of social bottlenecks and risks. Different societies, especially countries with government economies such as Iran, need public sector standards in various fields such as social benefits in order to perform accounting. The purpose of this article is to advance the discussion of possible accounting practices for social benefits. Therefore, in addition to the definitions of social benefits, due to the commitment and spending of resources, special attention should be paid to identifying elements such as debt and costs. Due to shortcomings and research gaps in this area, the International Public Sector Accounting Standard Board took the opportunity to improve its set of standards and published the Social Benefit Standard in 2019 by creating a new thinking. In addition, the present study provides an overview of the federal social security standard and the international financial reporting standard. Given the importance of this issue and the lack of sufficient empirical evidence, the present study seeks to examine the social benefits from various perspectives.

Earnings quality represents a very important aspect of accounting profits, because low-quality profits may increase capital costs, reduce investor confidence by making the wrong decisions, mislead creditors, and inappropriate allocation of resources to unrealistic return schemes. In the meantime, the role of the independent auditor in unbiased assessing the quality of the financial statements and reassuring investors about the validity of the financial statements prepared by management is significant. But the quality of audit services provided by auditors is heterogeneous and affected by factors such as audit fee discount. The purpose of this study is to test the relationship between audit fee discount and audit errors and earnings quality, especially in times of economic recession.

In this regard, a sample of 135 companies listed in the Tehran Stock Exchange from 2011 to 2017 was selected and the hypotheses were tested by using regression models.

The results show that the audit fee discount has a positive relationship with audit type II error. However, there is no significant relationship between audit fee discount and audit type I error. Also, the recession does not affect the relationship between audit fee discounts and audit errors. Also, the audit fee discount reduces the quality of earnings and the economic recession exacerbates the negative relationship between audit fee discount and earnings quality.

Deductions from auditors reduce their effort and increase audit error. Also, the quality of profit is lower in companies that pay less, and this relationship is exacerbated in times of recession.

The value of earnings reporting depends on the information it provides to the capital market. In the meantime, managers with the power and control of the situation interfere not only in quantity but also in the quality of reporting, so they declare profit in a more positive tone. However, supervisory management leads to protecting shareholder interests and reducing agency problems, limiting these managers' willingness to use an exaggerated tone in their earnings announcement. But in the absence of sufficient theoretical and empirical evidence in this area, the present study examines the relationship between the CEO power (CEO tenure, CEO duality & Manager's ability) and earnings announcement tone with emphasis on the role of board oversight (board meeting & Percentage of Non-Board Members). For this purpose, a sample of 109 companies listed in Tehran Stock Exchange during the period 2013-2017 was tested. The results of the research hypothesis test by multiple regression show that earnings announcement tone is significantly positively associated with CEO tenure and Manager's ability. In addition, Percentage of Non-Board Members of directors weaker the relationship between management ability & earnings announcement tone, but board meetings have no significant effect on the relationship. In addition, board supervision did not have a significant effect on the relationship between CEO tenure and earnings tone. The non-Board Members have a significant effect on the relationship between CEO's duality and earnings tone, but the number of board meetings has no effect on this relationship. This research helps the board to increase financial flexibility and attract investors' attention to the power of executive management.

Since cash has a pivotal role in going concern, financial flexibility and utilizing investment opportunities, managers have sufficient motivation to hold cash. The existence of an overconfidence attribute in managers leads to an over-estimation of their knowledge and their ability to generate future cash flows. This process can affect their decision on investing in projects and amount of cash holdings; on the other hand, audit quality is an effective mechanism for controlling managerial decisions and issues related to investment plans. Hence, the main purpose of this study is to investigate the effect of audit quality on the relationship of CEO overconfidence and cash holdings.
Hypotheses have been investigated using a sample of 170 companies listed in the Tehran Stock Exchange during the period 2012-2016 and multiple regression equations of integrated data method.
Findings: The authors find that there is a negative relationship between manager's overconfidence and cash holdings. Further, audit quality audits do not reduce the intensity of the negative relationship between manager's overconfidence and cash holdings.
Based on the results, overconfidence managers are less willing to cash holding, because of their excessive self-reliance and ignoring demand for cash. In addition, contrary to theoretical foundations of research, audit quality does not affect the relationship between overconfidence and cash holdings. This can be due to Inappropriate of audit quality measurement metrics in Iran and ineffectiveness of audit quality in preventing of behavior managers overconfidence.