javad rezazadeh

The primary objective of this research is to construct a conceptual framework that facilitates the instruction of auditing theory. Historically, prior to the seminal work of Matuz and Sharaf (1961) and the recognition bestowed upon the committee on basic auditing concepts (1969), the field of auditing witnessed a dearth of attention towards theoretical development. Furthermore, as posited by Dennis (2015), there remains a pressing need for continued growth and advancement in this area. It is important to note, however, that this study does not center on the philosophical and methodological aspects of theory construction. Rather, its principal aim is to offer pedagogical support by presenting a comprehensive conceptual framework that encompasses the existing concepts and theories of auditing. To achieve this conceptual framework, a mixed research method was employed. According to this approach, four main themes, including "micro and macro concepts and theories," "utilization of other sciences in explaining auditing concepts and theories," "teaching tools and methods," and "learning approaches," were identified and substantiated. The perspectives of experts were documented through questionnaires and primary and secondary interviews, involving a total of 61 participants. These opinions were initially analyzed using two statistical techniques, namely "factor analysis" and "structural equation modeling," which facilitated the classification of concepts and theories into micro and macro categories. Additionally, the effectiveness of employing concepts from other sciences, teaching tools and methods, and learning approaches was assessed to extract the most influential explanatory components as the findings of this research. Ultimately, the conceptual framework for teaching auditing concepts and theories was formulated as a four-dimensional conceptual structure, complemented by a decision tree for selecting optimal teaching strategies for educators.

Today, an important part of the competitive functions of the audit market depends on the issue of branding and commercialization of audit institutions that under these conditions, many of them should develop their internal capabilities to use the created capacities, along with marketing strategies. The purpose of this research is examining the effect of cohesive team identity function on brand equity of audit institutions: testing the violation of Abilene's paradox theory. To measure the cohesive team identity of auditors, the questionnaire of Van Dick et al. (2008) was used, and the data related to the brand value of auditing institutions was collected using the questionnaire of Lipnická & Ďaďo (2013). The period of questioning the subjects was 6 months from November 2023 to April 2024. The statistical population of the research is audit partners and senior auditors working in audit institutions in Teharan; Using Cochran's sample size determination method under unlimited communities, the sample size was determined to be 179. In order to increase the validity of the research, 245 questionnaires were randomly distributed among the auditors, 195 questionnaires were received and became the basis of statistical analysis. To test the research hypothesis, partial least squares analysis was used in Smart PLS software. The findings of the research showed that the function of cohesive team identity has a positive and significant effect on the brand equity of auditing institutions. In fact, the obtained results indicate that the auditors' cohesive team identity is considered as one of the basic internal capabilities for stimulating brand equity that this process can reduce the frustration caused by the pressure of experienced auditors on less experienced or even newcomer auditors due to the validation caused by collective participation while promoting competitive functions in the audit market and in this way resolve the conflict caused by the Abilene paradox.

In this dissertation, an attempt is made to present and propose a conceptual framework for auditing based on the valuable work of researchers such as Mutz and Sharaf, Flint and others. The proposed model is based on valuable works such as Matz and Sharaf's "Audit Philosophy", David Flint's "Philosophy and Principles of Auditing, an Introduction", Tom Lee's "Company Auditing Theory" and the article Towards a Theoretical Framework for Auditing by Perth and Pert. Are colleagues. In each of the works of jurisprudence, special emphasis has been placed on the social status of auditing. Mutz and Sharaf hold the auditor accountable for the damage caused to users by relying on incorrect information. Flint basically considers auditing to be a social concept. Having a social status is responsible for the interests of society. Accordingly, due to its special importance, it shows the need for theoretical support for more auditing standards. In the first chapter, the subject is explained and in the second chapter, the background of studies and literature of the subject is presented. In the third chapter, the methods used in the research are described and in the fourth chapter, first qualitatively and using the grounded theory method to achieve a theoretical model and then using a regulatory questionnaire and structural equation model and analysis of related outputs. The obtained pattern is tested in a qualitative method.

The auditors' performance evaluation process includes evaluating and conveying feedback to the auditors. The purpose of the research is to evaluate the performance of independent auditors based on the data theory of the foundation. The present research method is fundamental in terms of its purpose and exploratory and survey in terms of its nature. In the current research, using a qualitative approach and with the help Grounded theory and using in-depth interviews, 31 managers and audit partners were interviewed in 1401 in order to understand their subjective meanings of the approach of evaluating the performance of independent auditors in the audit process. The data was analyzed using the open coding method in the Grounded theory, and with the help of the paradigmatic approach, categories emerged and were presented in its format. Finally, using the Delphi method, a researcher-made questionnaire containing 17 questions from the interviews was prepared and approved. The model obtained by professional experts, completion and the obtained results show the efficiency and effectiveness of the said model. SPS version 25 software was used for data analysis. The results of the show that the goal-oriented approach is effective in evaluating the performance of the personnel of the institutions according to the statistical findings. Given the limited scope of previous research and the lack of comprehensive research in Iran, the designed model, which is multifaceted, provides a broad view of evaluating the performance of independent auditors based on a goal-oriented approach, which can be used in audit quality improvement programs.

Comparability is one of the qualitative characteristics of financial information that enables users to examine the similarities and differences between financial statement items and make a more rational assessment of various investment or lending opportunities. On the other hand, based on the firm life cycle theory, Firms evolve through distinct life cycle stages and resource and competitive environments create different organizational structures, systems, and agency problems. This research examines how the comparability of firms financial statements in the maturity stage of their life cycle differs from that in other life cycle stages. hence, it is argued that mature firms tend to prepare financial statements that are comparable among their industry peers. be The statistical population of the research was the companies accepted in the Tehran Stock Exchange during the years 1395 to 1400 and included 738 firm-companies. The research results show that the maturity stage of the company's life cycle has a positive relationship with the comparability of financial statements. Also, the current research deals with the relationship between the life cycle and the comparability of financial statements according to the moderating role of information asymmetry and free cash flow, the results show that the positive relationship between mature companies and the comparability of financial statements is moderated by the existence of information asymmetry, but free cash flow has no effect on the life cycle (maturity stage) and the comparability of financial statements.

The quality of intra-organizational communication is related to organizational success, so accountants' communication may improve or inhibit organizational performance. The information that the accountants share in their organization is designed to help the managers of the organization in planning, controlling, and making decisions. Considering the importance of the organizational context for creating and adjusting the relationships of accountants as knowledgeable agents of the organization, the present article examines the role of accountants in their organization, the challenges and facilities of organizational characteristics, and the accountant's strategies in response to them, by the qualitative approach. It pays to moderate and control communication challenges. All the interviews were conducted in 2023 and the number of interviewed panel members includes 30 accountants in different organizational levels in Tabriz University of Medical Sciences. Analyzing the interviews in the framework of Gidden's structuration theory and Stone's strong structuration theory, the results show the important relationships of accountants in a context with employees with limited financial knowledge, limited organizational resources, limited information technology, and the dominance of the operational mission over financial and supply requirements accounting force; And accountants' structural adaptations are in adopting multiple forms of communication reframing. The results of the present article examine the communication of accountants beyond formal written reports and analyze their informal communication strategies.

In this research (in 1401) using the Shannon entropy method and structural equation modeling, the factors affecting auditors' resilience were determined and a model was designed to evaluate auditors' resilience. To achieve this goal, by reviewing past researches, factors affecting resilience were identified and then through interviews with professional experts and Shannon's entropy, the effect of the above variables on resilience was investigated. In the next step, a research questionnaire was designed and distributed among 400 people working in the auditing profession by random sampling method, and finally 302 samples were collected. Factors affecting resilience were placed in five main groups including job factors, general health, problem solving ability, emotional management and insight. Then it was analyzed using the structural equation modeling method and the research model was formulated. The results of the research showed that the five mentioned groups all have an effect on resilience and are one of the main factors in evaluating the resilience of auditors. Therefore, it seems that the governing bodies in audit institutions can plan to increase the resilience of auditors and ultimately increase the quality of audit reports by focusing on the factors raised in the model.

The aim of this study was to explore the impact of corporate governance on the link between tax avoidance and managerial empire building. According to the theory of managers' personal considerations, managers may not always prioritize decisions that benefit shareholders, but rather focus on maximizing their own interests. The existing literature suggests that managerial aspirations for power can be heightened through corporate tax avoidance activities. Tax avoidance and corporate governance are identified as influential factors in the formation of managerial empires. To test the hypotheses, a sample of 119 companies listed on the Tehran Stock Exchange between 2015 and 2021 was selected. A multivariable regression model was employed in this study using the composite data method. The findings indicated that tax avoidance did not significantly contribute to the formation of managerial empires and corporate governance did not mediate the impact of tax avoidance on managerial empire building. Consequently, managers may refrain from tax avoidance and pursue alternative strategies for power acquisition in order to avoid negative perceptions. It is also noted that corporate governance guidelines were not fully implemented in the companies under study.

According to the regulations of the Iranian Certified Public Accountants(IACPA), audit reports are issued with two signatures. According to the mentioned requirements, the review of the second partner is considered as a part of the quality control system in Iran. Until now, the way of interaction and negotiation between the engagement partner and the second partner, who play an essential role in the audit quality, has not been researched in Iran, and the various aspects of this relationship have not been explained. Therefore, in this research, the negotiation model between the auditor and client, which was developed by Gibbons et al (2001) was used. Then, by conducting in-depth and semi-structured interviews with 24 partners of Iranian Audit Firms who work as the engagement or second audit partner and the published interview of 7 experienced Certified Public Accountants (CPA) in professional publications, research data was collected. after analyzing data, a conceptual model of interaction between the engagement or second audit partner was created. findings show a comprehensive picture of this interactive process, which includes: Discussions take place around complex issues (accounting, auditing, laws and regulations), the negotiation is mostly face-to-face, it’s normal in auditing, negotiation is dependent on its context, the process of negotiation is cooperative and non-adversarial, past cooperation experiences are effective on current negotiations, and also the way of interaction and current negotiation can influence future interactions. Other findings show that quality control reviewer does not really exist in Iranian audit firms, the process of interaction between partners .

The implementation of the engagement quality control review (EQCR) by the engagement quality control reviewer has been considered as one of the key elements of quality control in the auditing standards and its implementation is required in the audit of companies listed on the stock exchange. In this research, the data were collected through (1) conducting interviews with 25 partners of Iranian auditing firms in the spring and summer of 2023 and (2) the opinions of 12 certified accountants that were published in a newspaper or professional journals in the form of a conversation, round table, notes or articles. Then, by applying the grounded theory, the components that are the obstacles to the effective application of EQCR are identified and presented in the form of a conceptual system model. The validity of the research model was confirmed by 7 audit partners. The findings from the analysis of research data show that there are various obstacles in its different dimensions, the most important of which are: the structure and organization of some audit firm, the small size of many audit firms, economic considerations, low fees of Iranian audit firms, lack of qualified auditors, moral issues in the society, the society's specific problems, governing laws and regulations, weaknesses in quality grading of audit firms, inadequate communication with international professional communities, low awareness of auditing and lack of development, and low application of technology in Iranian audit firms. Considering that the international auditing standard 220 has been updated and includes more requirements for the EQCR, along with the findings of this research showing that the quality control standard is not effectively implemented by Iranian audit firms, some suggestions are given to fill these gaps.

Accounting literature shows that one of the most important motivations for diversification is the creation and access to internal capital markets. Considering the key role of diversification strategy in the strategic behavior of companies, studies in this field show different results. On the one hand, based on theoretical and experimental researches and arguments, the optimal allocation of internal resources has been mentioned as one of the advantages of these markets. On the other hand, increasing agency problems caused by adopting a diversification strategy are considered as one of the reasons for the inefficient allocation of internal resources in this market. However, what should be pointed out is that in many of these studies, the diversification of independent companies has been investigated and to some extent, the function of the internal capital markets of business groups has been ignored in the context of adopting a diversification strategy. Therefore, the aim of this research is to investigate the effect of diversification strategy on the internal capital markets efficiency of business groups in the allocation of internal resources and performance, taking into account the role of moderating the product market competition. In order to achieve the goal of the research, the information of 18 business groups, whose main companies are listed in the Tehran Stock Exchange or OTC were collected during the years 2015 to 2022 and the study hypotheses were tested using multiple regression with panel data. The findings of the research show that the diversification strategy has a negative and significant effect on the internal resource allocation efficiency and internal capital markets performance efficiency of business groups. Also, the findings show that product market competition weakens the relationship of diversification strategy with the internal resource allocation efficiency and internal capital markets performance efficiency of business groups.

Perception of corruption and tax compliance are two basic issues of the country. This research has investigated the effect of perception of corruption and how affects tax compliance behavior with the theory of planned behavior. The research is applied in terms of purpose and from the point of view of the affirmative approach. In order to test the hypotheses, 397 taxpayers from Tehran tax offices are selected for a questionnaire survey and the data are selected using the structural equation modeling method, whose reliability-validity is standardized through Cronbach's alpha and the measurement of standardized factor weights; It is tested and analyzed. Based on the findings 1- The perception of corruption has a negative effect on the attitude and subjective norms of taxpayers. 2- attitude and subjective norms have a direct relationship with tax compliance intention. 3- Perceived behavioral control has no effect on tax compliance intention. 4- Compliance intention has a direct relationship with tax compliance behavior. 5- The perception of corruption with its negative and unfavorable effect on the attitude and subjective norms of taxpayers leads to a decrease in the level of willingness and behavior of taxpayers to comply with taxes. The commitment of political leaders in eradicating corruption, strengthening transparency and organizing agents can reduce corrupt behaviors, improve social commitment and taxpayers' compliance.

A review of the evolution of audit history and its development stages shows that society initially demanded audit and assurance services and was offered according to the increasing expansion of these demands. In other words, audit and assurance services were already widely accepted before the launch. On the other hand, based on Limperg's dynamic theory, auditing is rooted in the environment. Due to environmental changes, the needs of society and audiences also change, and these changes cause changes and transformations in auditing; it has also had to evolve. In such a way, today, we see various services from auditors in different fields of assurance and complementary services at the international level. This is even though this cycle has never evolved in Iran, and the use of auditing services has been demanded in a limited and mandatory manner. So, a major part of the audit and assurance services that are in demand is limited around the statement of opinion regarding the desirability of financial statements, which is mainly due to legal requirements. The importance of this challenge can be reflected in the consequences of this lack of development, which has plagued the auditing profession and assurance services and caused the profession to lag behind. Among these negative consequences, we can mention the prevalence of selective opinion and sale of signatures, increasing the risk of audit institutions, the prevalence of negative competition, reducing costs, Reducing the financial independence of auditors, reducing the quality of audit services, and similar cases. Therefore, according to the understanding of the importance and necessity of the present research and considering the backwardness of this profession in Iran compared to its international counterparts, the present study seeks to identify and rank the factors affecting this backwardness. The current research method is quantitative and qualitative (mixed research approach). The data collection of the current research was done in two stages, and their analysis was done in four stages. In the first stage, data was extracted through interviews with professional experts, and after coding using the grounded theory method, three main dimensions, eight sub-dimensions and 41 factors affecting the lack of development of the audit and assurance services market were identified, which were the basis for preparing the questionnaire. The present study was the experts working in the profession are the partners and technical managers of auditing institutions who have more than 10 years of professional experience in auditing and assurance services and are experts due to their executive records, experiences and significant roles in this field. These people were selected using a non-random and purposeful sampling method. Finally, 12 respondents, including seven people who participated in the interview and five who were outside the interviewed group for the final review and approval of the extracted model, formed the target population of the present study. This process was done through in-depth semi-structured interviews until it reached theoretical saturation. In the second stage, the prepared questionnaire was distributed among 70 partners and technical managers of auditing institutions. The answers collected in the second stage were also analyzed in two stages. In other words, in the second and third stages, the data obtained from the questionnaire were analyzed using SPSS-26 and AMOS-26 software, and in the fourth stage, the obtained results were ranked using the TOPSIS technique. The findings of the present research show that seven factors can play an effective role in developing the market of auditing, reassuring and complementary services. These seven factors, ranked based on the TOPSIS technique, are assessment standards, the need to develop diverse skills of audit and assurance services, development in the field of international trade, and the creation and development of demand for the use of audit services and services. Supplement the role of regulatory laws on the transparency of audit reports, the competitiveness of the economy and the possibility of assessing economic risks by audit institutions. These results are highly valid due to the confirmation of the experts who were interviewed in the first step. Meanwhile, the Cronbach's Alpha of the current research questionnaire is greater than 0.7 and equal to 0.728, and this indicates the power of generalization, high precision and accuracy of the results, which increases the level of reliability of the research. The interview and data collection process are related to 2021. According to the results obtained in this research and identifying the seven factors, we can expect clear horizons for Iran's audit profession and assurance services. Considering the identification of factors limiting the development of auditing and assurance services, it is expected that in the second step, the country’s public accountant’s community will implement it to overcome the current situation by focusing on the identified factors. This can turn challenges into opportunities for the country's official accountant community members. Among these favorable changes can be market development, diversification of services, helping to specialize in the professional services market, increasing the income of audit institutions, reducing negative competition and the phenomenon of price cutting, reducing selective comments, the phenomenon of selling signatures and the level of risk of audit institutions. The results of this research can guide the auditing profession to its true position in line with international peers. On the other hand, considering that the majority of countries in the world have not made efforts to develop the auditing profession and assurance services, and this development depends on the environmental conditions and the creation of demand, this research can be a model for the limited countries that have failed in the field of auditing to grow in line with their peers and somehow fell behind in the field of the professional services market. Because of the profession's development due to environmental changes, not enough research has been done in this field. In addition, this research can provide a basis for examining and assessing the market's needs for new auditing services and other complementary services.

Information asymmetry has made it difficult for lenders and borrowers to make the right decisions regarding lending and borrowing that credit rating can solve these problems by clarifying the status and desirability of the borrower's credit. These problems are shown more in industries, including the pharmaceutical industry, which has specific restrictions and characteristics governing the industry in the country. Therefore, the aim of the current research is to present the credit rating models of companies for the pharmaceutical industry based on the characteristics and conditions governing the pharmaceutical industry in Iran and in the direction of enriching the knowledge of credit rating. The current research is based on studying and reviewing the texts and guidelines of Moody's rating agency and extracting the primary credit rating factors of companies active in the pharmaceutical industry, conducting interviews with experts and analysts of companies active in the pharmaceutical industry, conducting surveys and removing and adding effective factors on the credit rating of pharmaceutical industry companies. And by using formal and content validity tests and confirmatory factor analysis as well as binomial test, the final indicators of credit rating of pharmaceutical companies were extracted and finally, the priority and importance of these indicators were evaluated using Friedman's test.

Ethical decisions of accountants can have wide favorable or unfavorable effects on the organization. Understanding this importance, the aim of the present study is to investigate the effect of formal ethical infrastructure in the organization on the ethical decision-making of accountants with regard to the mediating role of risk-taking propensity. The research method carried out here is descriptive of the correlation type, the statistical population of the research includes accountants, auditors and financial managers working in Iranian companies in 2022. The available random sample, using Cochran's formula, consists of 389 people. For this purpose, by reviewing previous researches, the effect of formal ethical infrastructure variables in the organization (including formal communication, formal surveillance, formal sanction) on ethical decision-making has been investigated. Then, the questionnaire was distributed among the respondents as a tool for collecting research data. The respondents were employed in the field of accounting, auditing and finance. In order to analyze the findings, the research model has been developed by considering the factors affecting ethical decision-making and with the help of the structural equation modeling method. The findings show that the formal ethical infrastructure in the organization has a positive and significant effect on the ethical decision-making of accountants. Also, the effect of formal ethical infrastructure in the organization on the ethical decision-making of accountants with the mediating variable of risk-taking propensity is significant. As a result, the findings of this research can help to formulate and better implement ethical codes of accountants and auditors and ethical decision-making for accountants and auditors.

Economic factors explain part of the tax behavior of taxpayers. The purpose of this research is to discover the social psychological factors affecting the tax non-compliance behavior of taxpayers. The current research is conducted with a qualitative approach and grounded theory method. The research tool is semi-structured interviews. Using grounded theory, data is collected by asking semi-structured questions and in-depth interviews with nine participants. For data mining, the data is coded, then entered into the software (Max QD 1-2021) and analyzed by theoretical method. Based on the findings of the Research, the variables affecting tax non-compliance behavior include: public information (poor tax knowledge and opportunity non-compliance), perception of corruption, negative attitude, negative subjective norms, perceived behavioral control non-compliance, intention non-compliance, Compliance behavior includes ambiguity in definition and perception of low tax compliance.Based on the findings of the research, the level of tax knowledge is weak. Types of perception of corruption: including perception of public corruption, macro corruption and micro corruption, macro and micro tax corruption, the level of perception of which decreases in order. Attitudes and subjective norms are negative towards tax compliance. The potential of the perception of corruption on tax compliance behavior is high.Contribution: One of the main reasons that governments in developing countries face problems in tax collection is the non-compliance of taxpayers. By informing and implementing anti-corruption policies, the government can increase the level of tax knowledge and public trust, promote positive attitudes and beliefs, and improve the level of taxpayers' compliance.

Investors are particularly sensitive to how financial reporting and discretionary disclosure of information by business units are about making financial decisions and analyzing economic events; But in recent decades, abnormal behaviors have emerged in financial markets that classical financial theories are unable to explain. Therefore, concepts such as mental accounting in the financial-behavioral context are more common. It has already attracted the attention of researchers. Although the theory of mental accounting was developed to explain customer and household decisions, its ideas are applicable to the preparers and users of financial statements and disclosures. The three main features of accounting theory (ie, coding, classification, and valuation) are consistent with the main features of financial reporting and discretionary disclosure. The statistical population of the present study is all active companies listed on the stock exchange, which was selected by systematic elimination method in the period 1390 to 1396. By performing regression, it was found that mental accounting has a negative and inverse relationship with the quality of financial reporting. With mental accounting.

The common feature of the theoretical approaches adopted to study business groups is the presence of internal capital markets in these groups. The accounting literature shows that the efficiency of these markets in allocating resources and performance can be affected by self-interested motives resulting from the agency problem. Therefore, the purpose of this research is to investigate the effect of the ownership-control wedge on the efficiency of internal capital markets of business groups in resource allocation and performance with regard to product market competition. This descriptive-correlation research has been done from the perspective of practical purpose and using the post-event approach. . In order to achieve the goal of the research, the data of 18 business groups whose parent companies are listed in the Tehran Stock Exchange or OTC were collected during the years 2015 to 2022 and the study hypotheses were tested using multiple regression with panel data. the findings of the study show that the ownership-control wedge has a negative and significant effect on the efficiency of resource allocation and the efficiency of the internal capital markets of business groups. Also, the findings only show that the relationship between the ownership-control wedge and the efficiency of the internal capital markets of business groups weakens with the increase in product market competition. However, there was no evidence of the effect of product market competition on the relationship between ownership-control wedge and resource allocation efficiency.Originality / Value: It is important to pay attention to the internal capital markets of business groups as a potential mechanism to facilitate the efficient allocation of resources and achieve strategic advantages. Therefore, by knowing more about the phenomenon of ownership-control gap and its effect on the efficiency of internal capital markets of business groups in the allocation of resources and performance, basic steps can be taken to achieve strategic benefits (such as the development of the domestic economy).

The present study aims to provide a model for the development of the audit services market in Iran. The development of this market can have fundamenthal consequences for improving the current state of the profession.

The present research is of qualitative type and its analysis process is based on data-theory. The statistical population of the present study includes 12 auditing experts in 2021.

Findings show that 12 subcodes and seven central codes in the field of causal factors; 10 subcodes and six central codes in the field of contextual factors; Eight subcodes and five central codes in the field of deterrents; 17 subcodes and six central codes in the field of solutions and 13 subcodes and seven central codes in the field of consequences; It is effective in developing the market for auditor services.

Based on the research findings, focusing on the economic level and rules and regulations can help develop the market for auditor services. Also, according to the explained model, with government policy, this can be accelerated.

Contribution:

 Considering the lack of comprehensive research in this field in Iran, the results of the research can lead to the development of the professional services market of certified accountants.

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.

Taxes make up the bulk of any government revenue and provide a sustainable source of revenue. In recent years, the main focus of the tax reform program, in almost all countries of the world, has been on VAT. But a major problem in the effective implementation of VAT, which is a nascent tax base in countries, is the phenomenon of tax evasion. Therefore, one of the most basic steps in preventing tax evasion in the field of VAT is to accurately identify tax interactions between taxpayers and the tax organization based on existing variables and laws. Therefore, in this study, for the first time, the phenomenon of tax evasion in the field of VAT is modeled using the game theory tool and based on the Korchen model in the field of income tax, and is analyzed based on the interactions between taxpayers and the tax organization. The results obtained by mathematical analysis of the developed models indicate that with the integration of VAT audit and Income tax audit, the rate of tax evasion in the field of VAT will be reduced.

There are few studies about the role of the theory of planned behavior as an individual's important psychological behavior despite several investigations about earning management. This study aims to design, develop and examine the model of earning management intentions by applying the theory of planned behavior based on psychological characteristics to empirically represent the effect of attitudes, subject norms, perceived behavioral controls, and moral obligation on different methods of earning management intentions. We use three different scenarios including real earning management, choosing accounting methods, and manipulating accruals and the standard theory of planned behavior questionnaires. The examination of this study is based on 278 questionnaires answered by MBA students in 2022 and 2011 through convenience sampling. To test hypotheses, we use Kruskal Wallis (H Test) and structural equation.  The results show that there is a significant difference between individuals' attitudes, subject norms, perceived controls, and moral obligations in different earning management methods. Besides, we find that the individual earning management intentions model applying the theory of planned behavior in each of the three earning management methods is significant, and attitudes, subject norms, perceived controls, and moral obligations have significant effects on their intentions to engage in earning management behavior. The results of applying the theory of planned behavior for forecasting individuals' engagement in earning management could be used in setting educational programs, standard setting, and empowering internal control mechanisms in firms.

Research literature shows that organizational decision-making is a fundamental issue in corporate governance. Due to the type of organizational structure of business groups and, consequently, the role of central management and subsidiaries in the decision-making process, it is possible that the distribution of organizational decision-making rights in these groups is affected by the cost of knowledge transfer (in conditions of centralized decision-making) and the cost agencies (in decentralized decision-making conditions) and have economic consequences such as the inefficiency of the internal capital markets of business groups. Therefore, the aim of this research is to investigate the non-linear relationship between organizational concentration and the efficiency of internal capital markets of business groups in resource allocation and performance considering environmental uncertainty. In order to achieve the goal of the research, the information of 18 business groups, whose main companies are listed in the Tehran Stock Exchange or OTC, were collected during the years 2015 to 2022 and analyzed using multiple regression analysis based on panel data. it placed. The findings of the research show that organizational concentration has a non-linear relationship with the efficiency of resource allocation and the efficiency of the internal capital markets of business groups. Also, the findings show that environmental uncertainty modifies the nonlinear relationship of organizational focus with the efficiency of resource allocation and the efficiency of the internal capital markets of groups.

There are different ways in which accruals are measured in academic research. Ohlson (2014) provides a conceptual construct of accruals as the change in non-cash assets and liabilities. This measure includes accruals that are less manipulated for earnings management purposes and may be classified as discretionary accruals since they are not controlled in well-known models. This can lead to errors in the estimation of discretionary accruals (earnings management index in a wide range of accounting research). In accounting research, discretionary accruals are commonly used as an indicator of earnings management. The purpose of this study is to investigate type one error due to how accruals are measured in the test of earnings management. to investigate this problem in this study Jones (1991) and Dechow and Dichev's ( 2002) models, are examined using 157 firms listed in Tehran Stock Exchange from 2007 to 2018 under two different ways of accrual measurement approaches (balance sheet vs cash flow approaches). Findings show that the difference due to the measurement approach is classified as discretionary accruals. However, the simulations performed for the test of earnings management do not show an unacceptable type one error at the 95% confidence level for any of these approaches, suggesting that researchers can rely on Ohlson’s structure in measuring accruals.

The purpose of this research is to investigate the effect of the adoption of international financial reporting standards on governance indicators. Accounting increases accountability and reduces corruption by reducing information asymmetry between managers and stakeholders, as well as by increasing transparency.

For this purpose, 74 countries have been selected from 2004 to 2021 and the research hypothesis has been studied using regression coefficients analysis. Based on the theoretical literature, the value of one for countries that have accepted international financial reporting standards and zero for one and for the other countries, as well as for measuring governance indicators, World Bank metrics including accountability and corruption control have been used.

The research results show that there is a significant relationship between the acceptance of indicating that international financial reporting standards and accountability as well as corruption control. In other words, with the adoption of international financial reporting standards, corruption control and accountability will increase.

With the acceptance of international financial reporting standards, financial transparency increases, and subsequently accountability and corruption control are affected. By reducing information asymmetry and increasing transparency, the adoption of IFRS prevents the risk of moral hazards and also prevents the concealment of the unpleasant operation.

Contribution: 

The results of this research are useful for enriching the literature in this field of research and will specifically help with the role of accepting international financial reporting standards and responding to the existing literature.