mojtaba maleki choubari

This study aims to investigate the role of cloud accounting in enhancing the quality of financial reporting. 

The required data for conducting and implementing the research were collected from 18 experts with master's and doctoral degrees in accounting and a minimum of five years of experience with cloud accounting. In this study, an interpretive structural modeling (ISM) approach was employed to design a model for the role of cloud accounting in enhancing financial reporting quality. 

The results of the interpretive structural modeling using the exploratory model indicated that cloud accounting hardware factors, including process automation, advanced upgrade capabilities, cloud and virtual network servers, management and support tools, and workstations, along with cloud accounting software factors, such as flexibility and continuous improvement, scalability, information security, ease of use of cloud accounting, performance and analysis speed, data recovery capability, and remote automated reporting, contribute to the enhancement of financial reporting quality. This enhancement is reflected in dimensions such as improved transparency, increased accuracy in automated reporting, reduced errors, improved calculations, and data protection. 

The findings of this study indicate that the adoption of cloud accounting can play a significant role in enhancing financial reporting quality. Given the hardware and software advantages of cloud accounting, organizations can achieve greater transparency, higher accuracy, and reduced errors in financial reporting. These findings can serve as an effective guide for financial managers and accountants in making strategic decisions to improve financial reporting systems.

Improper supervision in companies can have significant effects on employee fraud. identifying effective factors of management accounting techniques can play a crucial role in controlling organizational performance. therefore, the aim of the present study is to identify the effective factors of management accounting techniques on the tendency to earnings management in financial crisis conditions in companies listed on the tehran stock exchange. the statistical population of this study includes financial managers of all companies listed on the tehran stock exchange in 2023, from which 251 individuals were selected as the sample using the cochran test. in this research, a questionnaire and the delphi method were used to collect data. after analyzing the data and testing the research hypotheses using the correlation test and Pearson Method, the results of the research hypotheses indicate that there is a negative and significant relationship between the value chain analysis technique, balanced scorecard technique, organizational culture theory,business process reengineering, artificial intelligence, customer relationship management, and a positive and significant relationship between activity-based costing technique, continuous improvement technique on the tendency to earnings management in financial crisis conditions.

In today's era, information systems are considered a competitive advantage. The effective factors of accounting information systems can be as effective as a deterrent to the desire for earnings management, and may even hinder the achievement of organizational goals. Therefore, the objective of this study is to identify the effective factors of accounting information systems on tendency to earnings management in financial crisis conditions in listed companies in the Tehran Stock Exchange. The statistical population of this study is the financial managers of all listed companies in the Tehran Stock Exchange in 2023, and the sample size is 251 individuals. In this study, a questionnaire and the Delphi method were used to collect data. After analyzing the data and testing the research hypotheses using Pearson's correlation test, the results indicate that there is a significant negative correlation between planning and budgeting, financial reporting/ performance reporting, cost control, and integrated control with earnings management in financial crisis conditions. In other words, managers who have a stronger accounting information system will have a lower likelihood of earnings management.

The purpose of this research is to investigate the value-creating factors in the professional relationship between the auditor and the employer in the auditing profession. The current research is quantitative in terms of purpose, application and execution method. The statistical population of the research includes 303 people, including financial experts, executive directors, auditors or legal inspectors, CEOs or members of the board of directors, university faculty members, and others, and they were selected through a targeted sampling method. Data collection is using a questionnaire. SPSS and PLS software were used for data analysis. The results showed that the strategies used in the negotiations between the auditor and the employer can have an effect on the rotation or retention of the auditor. Also, the effect of the merger of audit institutions on the relationship between the auditor and the employer has been positive, and of course, the monopoly of the audit market can affect the quality of the relationship between the audit institution and the employer. In other words, the monopoly of the audit market by large institutions can be a serious threat to other institutions. Also, the value of GOF equal to 0.200 was obtained, which indicates a good and moderate fit in the model.

The purpose of this research is to identify the factors affecting the professional skepticism of auditors in different dimensions using the Delphi technique. In order to carry out this research, which can be placed in the category of applied-developmental research in terms of its purpose and in the category of qualitative research in terms of the method of data collection, we used the participation of 10 experts. We considered the members of the certified public accountants community as audit experts and selected the sample using the snowball method. The results showed that auditor's weak sociability, communication skills, weakness in social responsibility, the level of rule of law in society, the institutionalization of the culture of accountability are among the social-cultural factors affecting the professional skepticism of auditors. Also, the auditor's professional skepticism is influenced by economic factors such as competition in the audit market, the financial transparency of the client's system, the amount of economic corruption in the society and the amount of tax evasion tendency in the country. The economic structure of the country (government, free, etc.) , political stability of the country, legal loopholes, and the existence of powerful stakeholders can also be considered as political factors affecting the professional skepticism of auditors. In addition, the results indicate the impact of the auditor's psychological characteristics on his professional skepticism, which is the effect of the characteristics of the lack of skill and quantum insight, the auditor's conservatism, the auditor's behavioral entropy, the weakness in managing individual knowledge, the auditor's behavioral biases, and the weakness in self-management in this The research was approved by experts.

The evaluation of the social responsibility of the internal auditor shows the effects of the non-financial goals of an organization and can lead to the improvement of the quality of audit services. The purpose of this research is Auditing services quality improvement based on the independent auditing attitude of the social responsibility. based on which, each of the respondents of the statistical community (independent auditors) is based on the existence and size of each of the model indicators in the organization. They answered based on the 5-option Likert and the data of this questionnaire was entered into Smart PLS software. The results found indicate that from the point of view of independent auditors, organizational factors, support and programs of the government and the auditor have a significant effect on improving the quality of audit services due to the quality of financial statements. The general result of the research indicates that the responsibility of internal auditors increases the effectiveness and economic efficiency of audits and helps auditors in providing quality public services.

The intervention of the government and the presence of political figures and parallel to that monetary policy is a set of decisions and measures used by the monetary and government authorities to influence economic activities and increase stock price levels by trying to maintain balance and not create price bubbles. The purpose of this research is to identify the environmental factors caused by political communication and monetary policy using the fuzzy technique and its role in the movement process of the three levels of stock prices. The research sample includes 143 companies from the companies accepted in the Tehran Stock Exchange, which covers a seven-year period from the beginning of 2014 to the end of 2021. The results show that there is a positive and significant relationship between the factors identified as environmental factors and the three levels of stock prices. Achieving this result strengthens the argument that if political connections are important in determining the price of companies' shares and, in parallel, the value of companies; should be systematically reflected in the stock market. Also, the results show that the effect of monetary policy on the high level of stock prices is more than the low level of stock prices and does not affect the average levels of stock prices. The results indicate that if the government implements an expansionary monetary policy, there is more available credit and economic activity will flourish.

In order to maintain investors' confidence in the development of the legal framework for corporate governance, it is recommended to develop a conceptual framework and economic growth. Among the important reasons affecting economic growth and development, it can be said that, basically, stock returns are caused by capital gain and stock price fluctuations, and the return on dividends is determined by taking into account the profit earned during the investment period. In order to evaluate the stock price of the company's profit for investors and financial analysts, we must pay attention to the matching principle, because the matching principle focuses on recognizing and measuring profit. The purpose of this research is to identify and rank the mediating role of corporate governance by focusing on the ANP method on the relationship between income-cost matching and stock price volatility. The research sample includes 150 companies from the companies accepted in the Tehran Stock Exchange, which covers a period of 7 years from the beginning of 2013 to the end of 2019. The results of the research show that the corporate governance rating, which includes the four dimensions of the effects of ownership, shareholder equity, transparency and effectiveness of the board of directors, has a full mediating role on the relationship between income-cost matching and stock price fluctuations.

The purpose of this research is to investigate the mediating role of suppressing managers' opportunistic behavior in the relationship between shareholders' loyalty and capital market efficiency. the time scope of the research is the years 2015 to 2021.In this research, 143 companies have been considered as a statistical sample of the systematic elimination method Findings In the first hypothesis of the research, it indicates a significant relationship between the loyalty of the shareholders and the efficiency of the capital market, so it can be said that if the loyal shareholders behave analytically and logically, we can witness the efficiency of the capital market. In the second hypothesis of the research, this result We found that the loyalty of the shareholders leads to the suppression of the opportunistic behavior of the managers. It is possible that the owners can reduce the opportunistic behavior of the managers by establishing the conditions that certain accounting methods are used for certain purposes. We found that suppressing managers' opportunistic behavior can lead to capital market efficiency. In this way, the managers will not use available and private information for their personal interests and will consider the interests of all owners and will move the market towards efficiency. in the main hypothesis of the research, which is the goal of the research, we came to the conclusion that the suppression of the opportunistic behavior of managers is a mediator. It has a relative clause.

Social responsibility auditing represents an assessment of the effects of an organization's non-financial objectives which legally reflects the performance of the organization and the perspective of the stakeholders of that organization. By playing their role of social responsibility, auditors have facilitated the control and supervision of the mechanism of individual companies and allows stakeholders to evaluate a company's social performance against specific standards or expectations; and finally, it plays the role of a social accountability tool for the organization, similar to a financial audit, however, there are many criteria that affect the auditor's responsibility in the society, and in this research, the most important criteria of the auditor's social responsibility were studied. By identifying appropriate criteria in their selection, fuzzy decision making methods were used with a combination of ANP and DEMATEL (DANP). The results showed that the criterion of social factors is the most influential and the auditor is the most influential criterion, and the criterion of the auditor is the most important in the auditor's responsibility in society.