دکتر حسین کاظمی

The aim of the current research is to provide a solution to improve the inadequacies and governance problems in the banking system. A combination of quantitative and qualitative methods was used in this research. The statistical population in the qualitative part of the research is twelve bank managers in the city of Tehran, who were chosen semi-structured using the snowball method until reaching theoretical saturation. Data analysis was based on the qualitative paradigm model of Grounded theory. 107 open codes, 13 subcategories or concepts and 6 general categories in the form of a paradigm model including causal conditions (financial and communication ability); Core category (knowledge management); strategies (fundamental values of the organization); Intervening conditions (structural or legal and regulatory); contextual (intellectual property in the virtual world); The consequences (disclosure of information) were identified, which show the process of inadequacies and problems of the strategic banking system and the relationships between different dimensions and their elements. Further, in a quantitative study and by collecting information through a questionnaire from 384 bank employees in Tehran, structural equation modeling was used to estimate and estimate the relationships in the model. The obtained results showed that all research hypotheses have a significance level of less than 0.05 and therefore all hypotheses were confirmed with a confidence level of 95%.

This study examined the status of management accounting application in the public sector and its development strategies. To this end, electronic questionnaires distributed to 96 participants were used to obtain the necessary data. The data were analyzed using a one-sample t-test. The result showed that management accounting functions are not implemented correctly in the public sector. For instance, lack of knowledge of managers regarding management accounting functions, lack of experts in key and crucial positions, incomplete application of accrual accounting convention, neglect of future-oriented data, lack of accountability in the public sector, delay in submitting financial data, and preference for political managers over qualified ones have all contributed to the subpar state of management accounting functions in the public sector. The results also showed that initiatives including promoting operational accountability systems, emphasizing management accounting in universities, recruiting professionals for public organizations’ financial departments, encouraging competition among public sector organizations, selecting managers based on their qualifications and evaluating their performance, establishing a performance management system in the public sector, ranking organizations according to how accountable they are to the public, offering practical skill training, holding relevant seminars and conferences, establishing a system for data-based decisions, and increasing managers’ understanding of management accounting’s functions can advance management accounting in the public sector.

The present research proposes a structural model of the factors influencing risk appetite in exchange-listed banks (focusing on human resources in Tehran). Therefore, a mixed-method research strategy of a sequential exploratory design (qualitative-quantitative) was employed. In the qualitative phase, using the Grounded Theory paradigm proposed by Strauss and Corbin (2018) and conducting semi-structured interviews with 15 experts in the relevant field, who were selected through purposive (in the first step) and theoretical (in the second step) sampling, the construction of a paradigmatic model was initiated. In the quantitative phase, data were collected from 384 human resources in the Tehran-based exchange-listed banks using a survey questionnaire developed by the researcher. Sampling was done through Cochran's formula and proportional stratified sampling method. The data were analyzed using SPSS version 26 and Smart PLS3 software. The results of data analysis indicated that a significant difference exists at the 0.01 level (P < 0.01) in the current and desirable status of the overall index and the six elements of the structural model of factors influencing risk appetite in exchange-listed banks among the human resources of exchange-listed banks in Tehran. This implies that the empirical structural (path) model and the reflective measurement of factors influencing risk appetite in exchange-listed banks fit and are consistent.

Evaluating the Role of Management Accounting in Promoting Transparency and Preventing Corruption in the Public SectorSubject and Purpose of the Article. The purpose of this study is to assess the role of management accounting in promoting transparency and preventing corruption in the public sector.

  In this study, a qualitative and survey-based method was to collect data and analyze them. Necessary data were collected in the year 2022 through interviewing 13 experts and the distribution of questionnaires among 114 experts in the field of management accounting in companies and public sector organizations.

The results of the research show that management accounting makes the cost transparent through the costing of the components and this will especially have manyapplications in state contracts where the possibility of corruption and collusion is high, and in this way.

Originality, and its Contribution to the Knowledge: Management accounting will increase effectiveness and economic efficiency (value creation for money). The actual costs and the standard costs are compared, the public service tariff is set, and costs can be better managed when the flow of resources between activities is determined. Cost flow in the organizational structure can be clarified in terms of cost centers costing as well as processes and activities, and knowing the cost flow will help cost management and prevent corruption.

At the present time, financing of the capital market in which companies operate causes the growth of companies, in fact, in order to progress and grow, they need to develop their activities through new investment. Equity financing is more suitable for financing innovative and riskier companies, because equity holders benefit directly when the company succeeds, and equity contracts do not exacerbate financial problems for companies. Appropriate placement of the combination of capital market financing, growth of companies, is a fundamental step for optimal use. From the sources, it has the promotion of accountability, transparency, respect for fairness and the rights of all the stakeholders of the company in line with the performance of the company.In fact, the purpose of this research is to investigate the financing of the capital market on the growth of companies admitted to the stock exchange.Using the analysis of the companies admitted to the Tehran Stock Exchange in the period of 1398-1400, we investigate. The statistical sample of the research consists of 130 companies. Data analysis has been done with the help of Eviews10 software. In order to investigate the simultaneous effects of all the independent variables of the research on the dependent variable, in addition to the separate regression of each of the independent variables, a general regression of the variables was also performed.The findings and results of the research show that the capital market financing index has a significant relationship with the company's growth and also according to the company's size model, financial leverage, profit management, sales growth, total assets, and financial loss have a significant relationship. In the meantime, the results of these studies show that the use of capital market financing planning acts as a supervisory body for companies, which can effectively affect the total assets and growth of the company

The purpose of this study is to investigate the effect of corporate governance on the relationship between voluntary disclosure and financial performance of companies listed on the Tehran Stock Exchange. For this purpose, data related to 108 companies listed on the Tehran Stock Exchange in the period from 1388 to 1397 were collected. Multivariate regression was used to investigate the relationships between variables and the combined data method was used to test the hypotheses. Findings show that corporate governance ability has a negative and significant effect on the relationship between voluntary disclosure and Tobin Q ratio. Also, among the indicators of corporate governance ability, the variables of ownership type and audit quality have a significant effect on the relationship between voluntary disclosure and Tobin Q ratio. On the other hand, the results indicate that the adequacy and ability of corporate governance have a significant effect on the relationship between voluntary disclosure and the Tobin Q ratio. Also,in companies with sufficient corporate governance compared to companies with corporate governance Inadequate Considering and without considering the ability of corporate governance, the relationship between voluntary disclosure and Tobin Q ratio is stronger. In firms with strong corporate governance, the relationship between voluntary disclosure and the Tobin Q ratio is stronger than in firms with weak corporate governance. Therefore, it can be argued that corporate governance based on adequacy and ability has a significant effect on the relationship between voluntary disclosure and financial performance.

In the present industrial environment of the country (Iran), the issue of supply chain is among the discussed topics. However, the supply chain in a company will only have a competitive power when having strong and competitive components and an ideal stability as well. The present research is mainly aimed at identifying and ranking the enablers in the smart supply chain through using multi-criteria decision-making tools. This research’s case study includes four Petrochemical companies, Nouri, Jam, Khark, and Pardis during the solar year 1400 (2021-2022). The importance of each of the aforementioned enablers in the smart supply chain was investigated according to the relevant questionnaires; given the ranking of the enablers’ importance in the smart supply chain and in accordance with the experts’ opinions, seven factors were chosen as the key enablers of the smart supply chain, including big data skills and knowledge, appropriate and feasibility studies to help choose and use big data techniques, product tracking and localization, transparency and visibility, electronic supply chain management, data transfer improvement, and effective and cost-effective development, as well as the weight of data integrity technology. At the next stage, these options’ performance in the realization of supply chain enablers was assessed. WASPAS method was the proposed technique to this end, based on which, Khark Petrochemical Company, Nouri Petrochemical Company, Pardis Petrochemical Company, and Jam Petrochemical Company were respectively introduced as the final ranking based on the relevant enabler indicators.

Companies need to finance investment projects in order to grow and continue their activity. However, the disadvantages and advantages of each of the financing methods and the different characteristics of the companies have turned determining the optimal combination of financing sources into one of the most challenging decisions for managers. The purpose of the present study is to investigate the relationship between financial constraints, audit quality and external financing in companies listed on the Tehran Stock Exchange. This research is practical in terms of purpose and analytical in nature. The statistical sample of the research is 105 companies from the companies admitted to the Tehran Stock Exchange during the years 2015 to 2022. The findings of this research show that there is a positive and significant relationship between financial constraints and audit quality. Also, the findings of the second hypothesis show that there is no significant relationship between financial constraints and foreign financing. The third hypothesis also indicates that audit quality leads to a positive and meaningful relationship between financial constraints and external financing.

In competitive environments, corporate executives strive to make the most of their capabilities in order to Assessing the Impact of Management Accounting Methods on the Relationship between Competition and Management Performance.In competitive environments, corporate executivesstrive to make the most of their capabilities in order to survive and the company they work for. One of these capabilities is the corporate information system in general and the corporate management accounting system in particular. Consequently, this study evaluates the impact of management accounting techniques on the relationship between competition and management performance. For this purpose, the data of 122 companies listed in Tehran Stock Exchange during 2012-2019 with usage of Questionnaires and archival data were collected and were analyzed using structural equation modeling. Research findings indicate that with increasing product market competition, management performance improves and also management accounting techniques improve the positive relationship between competition and management performance. These findings can have applications for corporate executives as well as decision makers.

Trust is defined as a social label that connects members of the community and is critical to the development and successful performance of teams by inducing cooperation and positive emotions. In this regard, the mutual trust of the auditor and the client can play an important role in the audit process. Various variables can be considered as factors affecting the interpersonal trust of the auditor and the client. The purpose of this study is to identify and rank these factors (stimuli and indicators).This research is a qualitative and exploratory research. Network analysis method has been used to rank the stimuli and indicators. The statistical population of the respondents to the questionnaire questions were experts in the field of auditing (partners of auditing firms) and client management who answered 30 questionnaires in 2018.Findings showed that the stimuli of the findings of the research showed that among the stimuli, leadership system, personality traits, knowledge and experience, personal characteristics, audit committees were of the highest importance and also the ranking of indicators indicated that the board, internal audit, The tenure of the members of the audit committee, the size of the audit committee and the independence of the auditor are the most important indicators affecting the interpersonal trust of companies.The results of this study can facilitate the recognition of certified public accountants and client management in the process, acceptance and conduct of audits and have practical applications for regulatory bodies related to the audit profession and the aspect of professional skepticism in auditing.

Investors consider various factors when deciding to invest, but according to many financial management experts, risk and stock returns are two very important factors that influence investor decisions. Therefore, it is very important to know the factors that increase efficiency and reduce risk. In the working conditions, there are many factors that somehow affect the activities and performance of economic institutions. Not all investors have the same beliefs about the market, and not all hold market portfolios. In this regard, the aim of this study is to look at heterogeneous investment and stock returns. that the present study was carried out using the library method and has a look at the concepts of heterogeneous investment and stock returns and related concepts.

The implementation of the financial management system of the public sector and the improvement of efficiency have led to create an incentive in the field of reforming the financial management system of the public sector.

It is a descriptive (non-experimental) survey method. The statistical sample of the research includes 165 accountants and financial managers, budget managers, financial experts, university lecturers, in the data analysis section, ranking was done using the importance of factors and model fitting or structural equation method.

The rate of progress in new technologies in causal conditions, decentralization and increased flexibility in contextual conditions, cultural values in interventionists, reforming the tax system in strategies and increasing social welfare.

The evaluation and ranking of modern public financial management in Iran, it was found that the model of modern public financial management has causal, contextual, intervening conditions, strategies and consequences, each of which, in the order of ranking, has the items of new technologies, increasing citizens' expectations, increasing corruption and poverty. severe limitation of the country's financial resources and legal and international requirements and regional competition; Decentralization and increasing flexibility, reforming the motivation and incentives and commitment of managers, reforming the method of training and counseling, creating an integrated information system, developing human resources and equipment and technology, and rules and regulations and procedures; Cultural values, leadership and management and involvement of politicians and politicization.

The present research is aimed at investigating the relationship among managerial overconfidence, internal information quality, and investment efficiency in companies listed on the Tehran Stock Exchange (TSE). To this end, the financial information of 84 companies listed on the Tehran Stock Exchange (TSE) during the years 2014-2021 was employed. The research results indicate a positive significant relationship among the internal information quality, investment efficiency, and overinvestment; however, the relationship between the quality of internal information and underinvestment is negative and significant. Further, the results revealed that managerial overconfidence improves the relationship between the internal information quality and investment efficiency, while it weakens the relationship among the earning announcement rate, the accuracy of profit forecast by management, and overinvestment. Nevertheless, the opposite applies concerning the absence of updated financial statements due to significant errors. Moreover, the relationship among the earning announcement rate, the accuracy of profit forecast by management, and underinvestment is not affected by managerial overconfidence; but managerial overconfidence strengthens the relationship between the absence of updated financial statements due to significant mistakes and underinvestment.

Today, the role of managers in organizations and companies is so important that having a capable and quality manager is considered one of the competitive advantages. The tools that managers use to succeed are information that is often derived from their characteristics. The role of managers in competitive markets is also more intense. Therefore, the aim of this study is to evaluate the effect of management characteristics on the relationship between product market competition and management performance. The data collection method is archival and the sample consisting of 120 companies was selected during 2012-2019 and their data were analyzed using structural equation modeling. The findings suggest that as market product competitiveness and management characteristics increase, management performance improves, and management characteristics improve the positive relationship between competition and management performance Leading management traits have an impact on management ability, and in markets where the level of competition is high, the effectiveness of these traits is more evident.

The present study seeks to explain the impact of accounting good and bad news on stockholder behavior. It is expected that good and bad news issued by financial reports will affect the behavior of shareholders as a result of the information burden. The behavior of the resulting effects can be seen in fluctuations in the volume of stock exchanges of the reporter's firms. In this study, contrary to similar researches, rather than distributing a questionnaire, the behavior of shareholders was evaluated by monitoring the volume of transactions. The sample of this study is the active units of Tehran Stock Exchange. The data was extracted from the databases of Rahavard-e-novin, the site of the stock exchange organization and the Codall system. Based on screening, 124 active reporter firms were selected from 649 reporter firms which were operating under the supervision of the organization from 2011 to 2016. Based on the results, accounting's good and bad news affects the behavior of shareholders and investors. This is while stockholders and investors have behavioral superstitions and do not follow the logical pattern.

Accounting information is important for evaluating stakeholders’ accountability and decision making in public sector. Most of the information needs of the managers of the reporting Entities in the public sector are obtained from the management accounting system. Therefore, this study explains the functions of management accounting in the public sector. The research method is qualitative and the required data was through interviews with 13 experts in this field. Findings show that the functions of management accounting in the public sector can be classified into eight classes: organizational planning, budgeting, costing, financial and non-financial reporting, monitoring and controlling, (balanced) performance appraisal and human resource management. Applying a management accounting system to the public sector can help organizations evaluate performance, increase transparency, and create value for money. Moreover, an acceptable position has not been defined for management accounting in the public sector. Accordingly, it can be concluded that the development of management accounting system in the public sector helps to evaluate performance, increase transparency and create value. Explaining the functions of management accounting clarifies the need to use and develop management accounting systems in the public sector.

The purpose of this study is to explain the model of auditor trust in the client with an emphasis on pathology and presenting a strategy using a qualitative research method and grounded theory approach. This study was conducted in 1398 by conducting 12 in-depth interviews with partners of auditing institutes, members of the Iranian Society of Certified Public Accountants and the Audit and Management Organization of Corporations. The findings showed that: The most important consequence of the auditor's trust in the auditor is increased audit risk, increased litigation, decreased audit quality and reporting quality, damage to the audit profession, and ultimately reduced social trust. According to the experts, the most important solutions to the problems mentioned are a clarification of laws and standards, supervision and support of competent authorities, focus of the audit market, quality control, restructuring of audit institutions, improvement of cultural conditions, the effectiveness of audit committees.

Publicfinancial management includes a set of in accounting systems, procedures and rules, financial reporting, budgeting, auditing and internal control in order to use financial resources efficiently and effectively, promote transparency and accountability in the public sector. The purpose of this studyto identify and examine the dimensions of the modern public financial management model.In this study, the qualitative method and contextapproach have been used. The required information collected and analyzed in 1398 throughsemi-structured interviews with 37 experts. The analysis of the interviews, due to the increase in citizens' expectations and legal and international requirements and severe limitations of financial resources in the country, reforms are needed in the general financial management systems, including budgeting, service pricing system, tax system, system urnover and performance management system. It is alsonecessary to separate policy from implementation, improve audit and internal control systems, and manage resource consumption to move toward modern public financial management. Of course, in this regard, the impact of factors such as culture, norms and values, leadership management, political involvement and the existence of capacity and capabilities such as equipment and technology, integrated information systems and organizational structure reform, decentralization and flexibility and system establishment Motivate and amend laws, regulations and procedures. Reforming the public financial management system leads to increased transparency and accountability, increased social welfare, reduced corruption and poverty, increased productivity, citizenship and reduced bureaucracy and good governance.

The purpose of this study was to investigate the relationship between management optimism models and financial reporting quality with the moderating role of governance mechanisms using the structural equation approach.

Financial data and data of this study were extracted from the financial statements of listed companies in Tehran Stock Exchange between 2011-2017. After applying statistical population constraints, 171 companies were selected to test the hypotheses, and PLS software was used to test the research hypotheses.

The results showed that management optimism has a significant and inverse effect on financial reporting quality. On the other hand, the moderating role of management system shows that as a supervisory arm plays an influential role in negative effects of management optimism on financial reporting quality because management influence system. Significant and positive is the quality of financial reporting.

Managers' personality traits have a significant relationship with financial reporting practices. Corporate Supervisory Arm, which is the corporate governance system, plays a role in adversely affecting management optimism on the quality of financial reporting. Therefore, corporate governance mechanisms can reduce opportunistic behavior, They can improve the quality of financial reporting by reducing agency costs.

 For the first time in this research, we have conducted a comprehensive analysis of the optimism criteria of management and the quality management system of financial reporting using a structured analysis approach that examines the impact of hidden criteria.

Corporate governance mechanisms can provide the disclosure voluntary of corporations and consequently, it would lead to increasement in information symmetry, Investors confidence, improving liquidity of stocks and profitability of companies which is essential for the national’s economic development. For this reason, in this study the identification of voluntary disclosure indicators and gap analysis between the current and expected situations of these indicators and corporate governance from the perspective of the accounting and financial pundits were discussed. In this survey research, the sampling method was purposive and for hypothesis test, descriptive statistics and T tests by SPSS software (version 21) was conducted. The results indicate that there is a significant difference between the current and expected situations of voluntary disclosure indicators and also corporate governance. It is expected that the establishment of good corporate governance mechanisms, the field of voluntary disclosure and hence the national’s economic development infrastructure would be provided.