محمد عرب مازار یزدی

According to the International Standards on Auditing (ISA), financial transaction complexity, an inherent fraud risk factor, stands among the criteria for selecting accounting journal entries to test, and implement analytical procedures for anomaly detection to assess fraud risk. However, the extant academic and professional literature lacks a structural definition of accounting journal entry complexity. This study aims to fill this gap by (1) proposing a novel quantitative measure of journal entry complexity and (2) applying it to anomaly detection techniques to identify and assess the risks of material misstatement.

Given the purpose of this study, the Design Science (DS) methodology (Hevner et al., 2004) was adopted. The DS includes two phases: artifact design and evaluation. In the design phase, a content analysis of ISA and a literature review of complexity and diversity were conducted to establish the basis for defining journal entry complexity. Subsequently, the proposed measure was adapted from diversity indices used in the biological sciences to meet the specific requirements of the research problem. This adjustment incorporated innovations from both exaptations and improvements in the contributions of DS. In the evaluation phase, descriptive and observational approaches were employed to assess and verify the novelty and utility of the proposed artifact.

In the absence of an explicit definition of transaction complexity in auditing standards and guidelines, the content analysis of ISA led to the extraction of five conceptual dimensions of complexity: (1) the number and relationships of components, (2) the nature and form of transactions, (3) measurement and processing of information, (4) quantity and quality of knowledge, and (5) the degree of change and uncertainty regarding the subject matter. Based on the first dimension of this conceptualization and its adaptation to the theoretical foundations of diversity in biological sciences, the journal entry complexity measure was defined from a structural and data-driven perspective, as a function of the number and diversity of accounts involved. Next, by adapting the biodiversity index (Clarke & Warwick, 1998) and adopting the taxonomic distance measure based on the path length to determine account distances, a quantitative measure of journal entry complexity, as a design science artifact of the model type, was provided. The measure was then applied to detect global and contextual anomalies in journal entries. The implementation and evaluation phases continued through a case study using the Python programming language for analyzing journal entry complexity to identify global and size and pattern-based contextual anomalies in 2,895 journal entries of a manufacturing company. The results and insights obtained from applying the measure were then discussed and evaluated.

Adopting an interdisciplinary approach, this study applies theoretical foundations and biodiversity measurement methods from biological sciences to create a systematic and flexible mechanism for measuring the complexity of journal entries and identifying anomalies. It seeks to improve the identification and assessment of material misstatement risks in audit analytical procedures. Moreover, using this measure helps in planning and optimizing audit resource allocation by accounting for the complexity level of audit engagements. It also improves audit sampling and prioritizes auditing journal entries based on their complexity, as an inherent risk factor.

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 role and importance of referees in improving the quality of scientific articles are well known, thus, drawing the attention of the Ministry of Science, Research, and Technology's (MSRT) Scientific Publications Evaluation Commission in defining the evaluation criteria for scientific publications. To this end, the present paper aims to review the criteria of the MSRT's evaluation system for scientific journals, including the annual listing of reviewers, reviewers' registration with international scientific databases, and their geographical and institutional distribution. Moreover, the gender, specialty (academic major), and scientific rank of reviewers are investigated. Finally, interlocked reviewers (those performing peer-reviews for more than one journal) are identified, and the percentage of scientific accounting publications assigned to the journals' own reviewers is determined.

This paper is descriptive survey research and uses a checklist for data collection. Data analysis is performed by adopting an evaluative scientometric method. The statistical population of this study comprises websites of 19 accounting journals indexed in 2021 by the MSRT's scientific journals evaluation system.

The results demonstrate that 17 out of 19 journals (90%) have annually listed the names of their reviewers on their websites. There are 1364 names of peer reviewers published in accounting journals, with the Journal of Governmental Accounting publishing the most (219) and the Journal of Management Accounting publishing the fewest (8). In addition, the issue of reviewer registration with reputable scientific databases, which strengthens the country's international standing, has not received sufficient attention, as less than 10% of reviewers have created profiles in the Publons database. The geographical distribution of reviewers indicates the contribution of all the country's provinces except for Khorasan-e-Jonoobi, and Kohgiluyeh and Boyer-Ahmad. Tehran (49%), Fars (7%), and Khorasan-e-Razavi (6%) provinces contribute the most to the peer-review process. Furthermore, the institutional distribution of reviewers reveals that 107 universities have at least one representative on the peer-review boards of accounting journals, with the universities of Al-Zahra (13%), Tehran (7%), and Shiraz (6%) having the highest number of representatives. More than 52% of reviewers hold the academic rank of assistant professor, 32% associate professor, and 12% full professor; only 4% hold a degree below a Ph.D. Females comprise 27% of peer reviewers, and accounting specialists comprise 93% of reviewers. More than 231 of the 622 papers published in 2021 were authored by the journals' own reviewers (37%), with the Journal of Accounting and Auditing Reviews leading the way with 61% of its published papers written by its own reviewers. According to the investigation of interlocked reviewers, Zohreh Hajiha, who participated in the peer-review process of 14 journals, and Rezvan Hejazi, Shokrollah Khajavi, and Gholamreza Kordestani, who performed peer-reviews for 13 journals, have contributed to the most significant number of journals. The total number of reviewers' names published in accounting journals (1364) represents 492 individual reviewers.

Considering that several accounting journals do not annually list the names of their reviewers, only publish the names of outstanding reviewers, or over-report the number of reviewers, there should be closer attention paid to the peer reviewers of accounting journals. Furthermore, the small percentage of reviewers registered with international scientific databases, the high proportion of published papers authored by the journals' own reviewers, and the lack of diversity in the specialty of the peer reviewers of accounting journals indicate an unfavorable situation that can be rectified through improved policymaking and the fulfillment of scientific publication criteria by relevant authorities and ultimately result in the improvement of quality of published papers and the advancement of accounting knowledge.

Design Science Research Methodology (DSRM) is a solution-oriented ‎approach for conducting research that transcends mere understanding ‎of existing situations, aiming to generate innovative and novel artifacts ‎to realize desired outcomes. Despite its widespread use in other ‎technical and managerial domains, and more than two decades since ‎the first exploration of DSRM in accounting literature, its true ‎potential went largely unrecognized until the past five years, when it ‎gained unprecedented recognition from accounting researchers.‎In this pioneering research, we analyze trends, identify influential ‎figures, and map the intellectual and conceptual landscape of ‎accounting research related to DSRM. Utilizing co-word analysis, co-‎authorship techniques, as well as scientific mapping and word cloud ‎visualization, we scrutinize 51 articles from journals indexed in the ‎most recent Australian Business Deans Council (ABDC) list from ‎‎2023.‎Our findings reveal that more than half of the research output is ‎concentrated in the four-year period spanning from 2020 to 2023, ‎signaling a growing interest among accounting researchers in this ‎methodology. The dominant subject areas in design science articles are ‎audit and control, coupled with the integration of emerging ‎technologies and data analytics techniques. ‎

This study aims to investigate how a change in the accounting method of calculating bank loan loss provisions affects financial reporting quality of banks. In doing so, the current theoretical literature on the topic of the research has been described and the conflicting arguments in the previous research have been expressed. Subsequently, using the transfer matrix method, loan loss reserves have been calculated for a sample of 17 banks, assuming that the method approved by international accounting standards (expected credit loss model) has been applied. Then, the research variables’ data, spanning from 2017 to 2021, was collected and analyzed under two assumptions: employing the current method and using the expected credit loss model. Then, the research hypothesis was tested using the least squares method. The results of the research show that the relationship between the change in the reporting system and discretionary accruals as an indicator of the financial reporting quality is negative and significant. Therefore, a change in the current accounting methods used for the calculation of loan loss reserves causes reduction in discretionary accruals and improvement of financial reporting quality. On the other hand, the results of this research show that large banks are more interested in using discretionary accruals and applying profit management than small banks, which can be caused by the "political costs theory".

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.

Undeniable effects of banking crisis on economy and need for anticipating the crisis before occurrence, remind necessity of existence of a model for anticipating the banking crisis. The aim of this study is to provide a complete model that includes all of the effective variables on the banking crisis, so we can help better anticipation of banking crisis. For doing this research, the literature was studied and variables that cause banking crisis was identified. Next, research data for 21 banks from 2013 to 2022 was gathered and analyized. The research model was developed by structural equations modeling method. Finally for measuring the models precision, artificial neural networks was employed. The result of the research shows that financial variables, Internal non-financial variables, banking sector variables and macroeconomic variables cause bank distress and most important factors in bank distress anticipation are: human resource, corporate governance, liquidity and capital adequacy. Also, this model could distinguish between distressed bank and healthy one in both train and test groups with precision of 100 percent. With introducing the important factors causing the banking distress, this model can provide a buffer for bank managers and central bank for doing the preventive and corrective actions.

Fraud is likely globally the most costly and common form of financial crime. The Fraudsters attacked large multinational businesses, small private companies, government agencies, nonprofits, and every other size or type of organization imaginable. The (ACFE) report truly is a global study of occupational fraud, and as its results make clear, no organization is immune from these crimes. According to the ACFE report, global losses are likely measured in trillions of dollars. This represents money that could have been spent creating jobs, producing goods and services, or providing public services. Instead, it went into the pockets of fraudsters. Internal auditors have a unique position in the fight against fraud to prevent and detect fraud because they are considered part of the internal controls (IC) that continuously evaluates and monitors the IC. IC is regarded as the primary mechanism of prevention, deterrence and detection of fraud. According to The International Standards for The Professional Practice of Internal Auditing (Standards), Internal auditors must have sufficient knowledge to evaluate the risk of fraud and must exercise due professional care by considering the Probability of significant errors, fraud, or noncompliance and the internal audit activity must evaluate the potential for the occurrence of fraud and how the organization manages fraud risk. The standards require the internal audit activity to evaluate the potential for fraud and how the organization manages fraud risk. Internal auditors must consider the probability of significant errors, fraud, noncompliance, and other exposures when developing the engagement objectives, and Internal auditors must exercise due professional care by considering the Adequacy and effectiveness of governance, risk management, and control processes & Probability of significant errors, fraud, or noncompliance. According to recent corporate governance reforms, Iranian companies have been required to establish an internal audit unit since last decade. The major companies listed on the Tehran Stock Exchange have established an internal audit function to fulfil the recent requirements. In recent years, the risk of fraud in Iranian organizations has increased as various frauds are disclosed in various organizations. These disclosures destroy the trust of investors and the general public. With the loss of trust, great damage is inflicted on companies and society. Therefore, the prevention of fraud is very important. Considering the importance of fighting against fraud and considering the unique role and position of internal auditors in companies in this regard and considering that recently internal audit Functions have been established in Iranian companies, so considering their reaction to the risks of fraud are not explained and also due to the lack of similar Iranian research in the past, this study examines the response of internal auditors to the risks of fraud in Iran.

Participants in this study are 106 chief audit executives of companies listed on the Tehran Stock Exchange in 2021. Data were collected by survey. This research questionnaire is based on the 2015 Common Body of Knowledge (CBOK) study of the Institute of Internal Auditors Research Foundation (IIARF) with slight changes. This study studied about 20% of the statistical population using random sampling. The response of internal auditors is measured through the professional competence of the human resources of the internal audit unit, how the internal audit work is performed, and the tools and software used by the internal auditors.

Analysis of the Research participants' responses and perceptions shows that Internal auditors lack sufficient competence and knowledge to evaluate and respond to the risk of fraud, they do not have enough knowledge about fraud prevention and detection techniques, mainly because they do not assess the risk of fraud, and they mostly do not use new tools to respond to the risk of fraud.

Generally, according to the analysis result and the chief audit executive of companies listed on the Tehran Stock Exchange opinion, internal auditors do not adequately respond to fraud risks. That is, the internal audit functions of Iranian companies lack the necessary qualifications and resources and do not have appropriate formal procedures to assess the risk of fraud in the performance of audit work. Probably, this situation could be due to the low maturity of internal audits due to the infancy of internal audits in Iranian companies due to the recent corporate governance reforms in Iran. These findings indicate that internal audit in Iran requires special attention. Further promotion of university and professional education and allocation of sufficient resources to the internal audit units of Iranian companies are the leading suggestions of this research.

The advancement of postgraduate education and the substantial rise in the publication of papers in all fields of knowledge, particularly in the field of accounting, require closer attention to the current publication situation of scholarly papers. Studying the research trend through the topic analysis of papers published in domestic scholarly journals, which is an example of the scientific map of a field, is of outstanding importance for organizations, researchers, and science policymakers. Therefore, the present study is aimed at analyzing the papers published in the journals approved by the Ministry of Science, Research and Technology in the field of accounting from the first issue published after receiving scientific rank until the end of 2020 employing text mining techniques.

Out of 4924 papers published in 20 accounting journals over three decades, 4201 papers whose English abstracts were available on the websites of journals and databases were selected as the sample and used for subject classification.To identify the most important words used in the papers, TF-IDF weighting algorithm was used, and the LDA topic modeling technique was implemented to extract topics. Moreover, the Python programming language was employed to apply text mining algorithms.

The research findings indicate that capital market (29%), financial accounting (20%), corporate governance (10%), financial reporting and corporate social responsibility (9%), management accounting (9%), auditing (8%), finance and investment (7%), public sector accounting (3%), accounting education and research (3%), banking and information systems (2%) are respectively the most important research areas in Iranian accounting journals.Reviewing the publication trend of papers in each of the popular research areas suggests that the topics of public sector accounting, auditing, financial reporting and corporate social responsibility, management accounting, banking and information systems, and accounting education and research follow a growing publication trend. In contrast, the topics of financial accounting, capital market, and finance and investment show a downward publication trend, and the topic of corporate governance continues a steady publication trend.

The results reveal that some research areas such as accounting information systems, public sector accounting, and accounting education and research, compared to other research areas, have been given less attention since not many attempts have been made to publish papers in these areas; thus, it is suggested that scholars pay more careful attention to journals’ science and publishing policies.

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.

after three decades of effort, Iranian accounting and finance academics have achieved 31 scientific journals accredited by the MSRTs commission of the evaluation of scientific journals; however, citation databases and indexes indicate the existence of more than 100 domestic accounting and finance journals and the publication of more than 10000 papers by them. This study aims to evaluate Iranian accounting and finance journals based on the MSRT’s regulations on scientific journals.

this is descriptive survey research and employs an evaluative and webometric method. First, a list including20 items of the criteria for entering the evaluation process based on the MSRT’s regulations on scientific journals is prepared, then these items are reviewed in16 active journals that non-accredited by the MSRT’s commission of the evaluation of scientific journals by the end of 2021.

The16 non-accredited accounting and finance quarterly journals have published more than186 issues and4306 papers. In more than30 issues of these journals, more than 40 papers have been published. Five of these journals meet more than85% of the MSRT’s criteria for entering the evaluation process, but11 of them do not satisfy more than seven of the criteria for entering the evaluation process, and notably, a high proportion of papers (4166 papers-97%) have been published in these journals. Particularly, in745 issues of these11 journals, more than one paper of the same author has been published. "Journal of New Research approaches in management and accounting" holds the record with48 papers of the same author in the issue of Winter2021.

Financial statement comparability improves the quality of financial information and the information environment, and enabling users to identify similarities and differences between different companies, and evaluating the performance of managers and supervising them. So, it is expected that increasing the comparability of financial statements will limit the opportunism of managers. In this regard, in this study, the relationship between comparability of companies and debt maturity has been investigated. The data of the present study were collected using the financial information of 125 companies listed on the Tehran Stock Exchange in the period 2013 to 2019 (882 observation). To analyze the data, a multivariate linear regression model of the generalized least squares type by utilizing combined data was used. The results showed that there is a negative and significant relationship between the comparability of financial statements and the maturity of the company's debt. Therefore, it can be concluded that the Financial statement comparability plays an important role in aligning incentives in the company and by reducing information asymmetry and potential agency costs, can substitute for the use of short-term debt by serving as a corporate governance mechanism.

Due to the scientific status and the practical consquences of fraud and anomaly detection research, the aim of this study is to uncover the intellectual and conceptual structure of this research field in audit literature. 430 documents( include article, Conference paper, Review, Book chapter, Book, Review, Note, Letter) related to the period between 1979 and 2022 from the Scopus database were analyzed using two bibliometric analysis methods co-word analysis and social network analysis to discover the intellectual and conceptual structure of the field. The findings of the research show that the main and most dominant topics include "fraud and anomalies", "audit and forensic accounting", "data mining, machine learning and data analytics", "risk assessment" and "internal controls and corporate governance". Also, the article "An empirical analysis of the relation between the board of director composition and financial statement fraud" by Beasley (1996) with 1977 citations, the most cited scientific document, and Peter Gottschalk with 6 articles, the United States with 150 documents, "Managerial Auditing" journal with the publication of 22 articles, and "Universiti Teknologi Mara" from Malaysia, with the publication of 13 documents, were recognized as the most prolific actors in this research field. The important finding of this study is to reveal the remarkable transition to technogical aspects in the field of fraud and anomaly detection, which has attracted the attention of researchers in recent years by using emerging technologies such as artificial intelligence and advanced data analytics methods. The findings of the present research, which illustrates the intellectual structure surrounding fraud and anomaly detection research, reveal the orientations of this field. This study can serve as the basis for developing research policies by scientific institutions to help optimize research activities in the field and enable them to play an effective and efficient role in combating fraud.

The global outbreak of COVID-19 pandemic has led to fundamental changes in educational approaches in Iran. Under such circumstances, higher education institutions conducted all their educational programs only online. Therefore, Therefore, the present study has examined the importance and status the Dimensions of accounting students’ academic engagement in an e-learning environment. The statistical population consists accounting students of University of Tehran, Allameh Tabataba’i University, Shahid Beheshti University, Tarbiat Modares University, and Alzahra University in all academic levels. In this study to measure elearning engagement, Redmond et al (2018) questionnaire is used. This questionnaire included 24 concepts related to the Online Engagement Framework for Higher Education. The function of the questionnaire in the educational environment of Iran was confirmed by university accounting professors. Statistical analysis was performed by using Amos and SPSS software.The measures of goodness of fit indeces confirmed the validity questionnaire. According to the Friedman test results, from the perspective of accounting students in an electronic learning environment, behavioral, cognitive, social, participatory and emotional engagement are the most important, respectively. The results of one-sample t-test show there is a significant difference between mean scores dimensions of social, cognitive, behavioral, colabrative and emotional engagement from the test value (mean 3). According to the accounting students, all of the studied dimensions were below average.

IntroductionThere are contradictory results in some areas of tax avoidance literature that raise the question that if the measure of tax avoidance represents truly the concept and what components they are included. The most of measures of tax avoidance use pretax financial accounting income as a benchmark so earnings management methods might affect them. This can bias research results and researchers should pay attention to the effect. They need to separate the effect because it represents different underlying actions of managers.  HypothesisThe purpose of this study is to present a theoretical framework and relevant empirical tests to examine the fact that measures of tax avoidance reflect what types of tax avoidance and when they identify tax avoidance related to or unrelated to earnings management. In this research, four types of tax avoidance will be used to provide a theoretical framework that how measures of tax avoidance reflect these four types of tax avoidance. Any type of tax avoidance represents different underlying actions of managers and might be considered differently by policymakers and researchers.  MethodsComparative statics analysis will be used to determine the role of earnings management on measures of tax avoidance. in empirical tests, the annual data of 153 companies listed on the Tehran Stock Exchange during the period 2012 to 2020 were analyzed. our tests examine the extent to which measures of tax avoidance are affected by earnings management and will be relied on previous research.In the first test, Givoly et al. (2010) will be followed to examine the distributional properties of earnings around the zero earnings growth threshold for firm-year observations that are defined to have above median levels of tax avoidance for each given measure.the second test is based on the sign and magnitude of unexpected accruals for those observations that fall above the earnings threshold. This test follows the intuition of Givoly et al. (2010) that firms that are managing earnings to meet thresholds will be more likely to have positive unexpected accruals without which they would not have met the threshold.   ResultsMost studies use pretax financial accounting income as a benchmark when they are going to measure tax avoidance. That is the reason for the effect of earnings management on measures of tax avoidance. A firm might be considered to have tax avoidance if the firm manages earnings upward without paying additional tax on the managed earnings. The results demonstrate that COF ETR that has been used in prior research - the ratio of cash taxes paid to pretax operating cash flows - captures less likely tax avoidance that is unrelated to earnings management. The results imply that pretax income aggregates over a longer period such as five years do not mitigate the relation with earnings management. The results indicate that the distributions of Cash ETRs and CFO ETRs are significantly different from each other for the one-, three-, and five-year ETR measures.  Discussion and ConclusionThe differentiation of tax avoidance related to or unrelated to earnings management is important because each effect suggests different underlying actions by managers and might be viewed differently by researchers and policymakers. In this study, the recognition of the numerator and denominator effect is a practical concept. For example, when a researcher can find tax avoidance by using Cash ETR and can not find tax avoidance using CFO ETR, it does not mean there is no tax avoidance. this can imply the company avoids tax with increasing income that reflects the denominator effect. If the researcher can find tax avoidance using CFO ETR too, it means the company avoids tax with decreasing tax payments that reflect the numerator effect. Using CFO ETR in empirical studies can help interpret inconsistent results in some studies of literature and avoid attributing earnings management results to tax avoidance. according to this, when CFO ETR is unable to capture tax avoidance, not necessarily imply there is no tax avoidance but it contains the data about the type of tax avoidance. We suggest to future researchers separate types of tax avoidance in their models in vague areas of literature. This can avoid attributing earnings management results to tax avoidance.

Prior empirical research, unlike the researchers’ expectation about the relationship between tax avoidance and tax risk, has generally failed to find a relationship between measures of tax risk and measures of tax avoidance and the results have been different and sometimes contradictory. Accordingly, the main purpose of the present study is to investigate the effects of diversification of tax strategies used by a public company on the relationship between measures of tax avoidance and measures of risk. To define the construct of diversification of tax strategies, two diversification measures are based on broad categories of sources of tax benefits. Then, the relationship between the diversification of tax planning strategies and tax risk and the effect of diversification on the relationship between tax avoidance and tax risk is examined by relevant regressions. In empirical tests, the annual data of 160 companies listed on the Tehran Stock Exchange during the period 2008 to 2015 were analyzed. The findings of the study showed using tax risk measures based on the variance of ETRs and tax risk measures based on the spike of a tax rate, more resources of tax avoidance result in less tax risk at a 90% confidence level. Also, using the overall firm risk measure, there is a positive relationship between tax risk and increasing resources of tax avoidance. The results of the study showed that despite the negative effect of diversification of tax planning strategies on tax risk, this variable increases the overall company risk. This might arise from increasing earnings management opportunities and failing financial reporting because of the effect of a multiplicity of tax strategies on the complexity of tax applications and financial reporting and increasing management abuse risk.

Professional turnover is a primary concern for the audit profession, as reported by many recent professional reports. Also, based on the received information from Securities & Exchange Organization (SEO) by March 2019, average retention period for auditors who worked in its trusted firms was 574 days which is too low in comparison with global statistics. In this paper, we used multi grounded theory (MGT) to configure a comprehensive model for explaining the influencing factors on professional turnover intention among Iranian auditors. Analysis of the data from the systematic review of related studies which were available on Journal’s online database and interviews with 18 experts who were selected through a combination of purposive and snowball sampling methods led to development a model in four groups; conditions (individual factors, Occupational factors, Intra-organizational link, Characteristics of Audit Institutions, Organizational climate, Occupational / Organizational attitude, Audit fee and Progress in career path), Context (factors in Macro level and at Profession level), Actions/interactions and Consequences.

This study is designed to investigate the effect of auditing firm’s size and the organizational level of auditors on the ethical reasoning at different stages of Kohlberg's theory of cognitive moral development.

This study is a descriptive survey. A questionnaire containing a scenario was used to collect research data. 355 questionnaires were collected at 2020 from auditors working in private audit firms and the Audit Organization. Data were analyzed using descriptive statistics and regression analysis.

The present study has three main

The first shows that the ethical reasoning of Iranian auditors is at the post-contractual level of Kohlberg’s theory. The second indicates a negative relationship between the levels of ethical reasoning and the size of audit firms, and finally the last finding shows that with improving auditors' position in audit firms, their levels of ethical reasoning decreases.

The results indicate that the size of the auditing firms and the organizational level of auditors affect on their ethical reasoning. The findings of this study can help policy makers and legislators to avoid the potential risk of negligence by auditors.

Forecasting earnings per share (EPS) are among the most important and crucial tasks for both outside investors and internal managers. The focus of most articles in literature is forecasting EPS with linear methods. Researchers rarely employ nonlinear models to forecast EPS. However some researchers show that nonlinearities exist in the relation between EPS and its determinants. This finding of nonlinearities provides support for the use of non-linear models in the field of earnings per share.
In this paper, the model based on an Artificial Neural Network (ANN) to predict EPS is proposed. After that, ANN model was optimized by Genetic Algorithm and particle swarm optimization. The Genetic Algorithm and particle swarm optimizations used to select the most relevant input variables because selection of input variables is a key stage in building predictive models,
In this paper, The Genetic Algorithm and particle swarm optimizations used to select the effective variables on the EPS using a sample of 131 companies listed in the Tehran Stock Exchange through for the years 1389_1391.The results reveals that the genetic algorithm and swarm optimization is able to extract the effective variables on the EPS amongst the factors affecting EPS, and also have been caused improve power capabilities and expansion of neural network structure.

The purpose of this research is the empirical test of idiosyncratic risk pricing in Tehran Stock Exchange during 1378 to 1389. The research is considered as “Ex-post facto” that has been done using “portfolio study approach” and is based on observational data. The statistical sample composed of 11880 firms/season observations from 270 listed companies in Tehran Stock Exchange. Results show that investors expect to compensate (obtain risk premium) for bearing idiosyncratic risk. The performance of momentum portfolios based on idiosyncratic risk always is positive and statistically significant. Furthermore, the robustness tests confirm that this positive performance is not influenced by weak trading effects, change in idiosyncratic volatility estimation method and weighting scheme of return computation.

Verification of direct relation between unsystematic risk and return (by Drew et als (2006) and Fu (2009)) on the one hand and affirmation of reverse relation between idiosyncratic volatility and return by some academicians such as Ang etals (2006,2009) on the other hand, resulted in forming idiosyncratic risk puzzle. This research objective is to investigate the role of third and fourth moments as potential explanations for the idiosyncratic risk puzzle. So, a sample composed of 270 listed firms in Tehran Stock Exchange during 1378 to 1389 is investigated using portfolio approach and Fama-MacBeth (1973) model. Total used observations for these methods are more than 9000 firm-season.
The results confirm positive relation between skewness and return but do not show significant relation between kurtosis and stock return. The effect of skewness and kurtosis on the relation between idiosyncratic risk and return strongly is affected by considerations such as IVOL measure, mechanical rules for thin trading and weighting scheme of portfolio return. Nonetheless, because the lack of explicite theory about third and fourth moments pricing, it cannot impute the origin of return and unsystematic risk relation to skewness and kurtosis.