corporate governance

Corporate managers are making an increasing effort to increase their personal interests and achieve a superior position. Nevertheless, companies establish mechanisms to reduce opportunistic behavior and reduce conflict of interest. Therefore, the aim of the present study is to investigation the moderating role of corporate governance on the relationship between the audit committee and real earnings management in companies listed on the Tehran Stock Exchange. In this regard, 120 companies were selected for the period of 2017-2022. The purpose of applied research and its methodology is post-event type. The combined data approach has been used to test the research hypotheses. Eviews statistical software was used to test research hypotheses.The result of the first hypothesis test showed that there is a negative and significant relationship between the audit committee and real earnings management. In fact, the effectiveness of the audit committee can reduce the company's real earnings management. Also, the result of the second hypothesis test showed that with the moderating role of corporate governance between the audit committee I and real earnings management, there is a negative and significant relationship.

the present research seeks to present a corporate governance model in the health sector based on the foundational data approach and is considered a part of exploratory research, and due to the fact that it deals with qualitative data, it is in the category of qualitative research and In terms of results, it is included in developmental.

Qualitative phase sampling started with the available method and then continued with the snowball method. After conducting 15 interviews, data saturation was achieved. A total of 16 categories and 232 concepts were identified and extracted

In total, the pattern obtained in the present study consists of 6 dimensions, 17 components and 106 codes in the order of priority. The results of the quantitative part of the research indicated that causal conditions have a positive and significant effect on the main category and the main category on strategies and strategies on outcomes. Intervening conditions have a positive and significant effect on the strategies, and finally, the underlying conditions have a positive and significant effect on the strategies.

The final finding and achievement of the current research is a relatively comprehensive and complete model based on the requirements and characteristics of the economic consumption model, and it is more suitable than other models presented by experts considering that they were developed for non-commercial societies. Compared to other models, the obtained model shows more comprehensiveness in terms of the obtained dimensions, components and indicators.

Corporate governance is an integral and necessary part of the governance of today's societies. There are different viewpoints and selection of agency theory (shareholder-oriented approach) or stakeholder theory (community-oriented approach) in the corporate governance system of societies. Present study seeks to identify the most important drivers of corporate governance in Iran.

The theoretical population of research is managers and senior experts active in the stock market who are experts in the field of corporate governance. The sampling method was done judgementally according to the expertise of experts in the field of corporate governance. The sample size in this study was 10 people. Research drivers were extracted through literature review and interviews with corporate governance experts. Then, two questionnaires of expertise and effect assessment were used to screen and analyze the effectiveness of the drivers. These questionnaires were analyzed by two methods of fuzzy Delphi and fuzzy dematel.

20 drivers were extracted through literature review and eight drivers were extracted through interviews with experts. Among the research drivers, 10 drivers had a defuzzy number greater than 0.7 and were selected for final prioritization. The effectiveness of the residual drivers was investigated with fuzzy dematel. According to the Net Effect Index, the drivers of government policies and actions on corruption, the monitoring of laws and regulations imposed by the Securities and Exchange Organization, the transparency of the business environment, and the legal regulations and challenges had the highest impact, respectively.

Given the significance of sustainability reporting, there has been a notable increase in studies in this field. However, due to shortcomings in initial studies, it is not feasible to make decisions based solely on their findings. This research provides a comprehensive examination of the impact of corporate governance structures on sustainability reporting, based on the results of previous studies. Ownership structure, board of directors, management characteristics, corporate governance performance, and the quality of internal controls are identified as influential factors. While the research literature has reached a consensus on the impact of some factors, it has encountered contradictory findings regarding others.

In recent years, the issue of sustainability has garnered global attention, becoming a central focus for many accounting researchers. International organizations have published sustainability reporting standards, and many stock exchanges worldwide now consider sustainability reporting a prerequisite for listing. Companies publish sustainability reports for various reasons, including transparency with stakeholders (Kuo et al., 2016), reputation (De Grosbois & Fennell, 2022), legal compliance (Harjoto et al., 2020), or alignment with emerging trends (Busco et al., 2019). However, due to the voluntary nature of sustainability reporting in many countries, concerns about the quantity and quality of this information persist. Since management often decides whether to publish sustainability reports, when to publish them, the publication platform, and the content and scope of the reports, voluntary disclosure, and impression management strategies provide significant opportunities for managers to obscure poor sustainability performance. Therefore, mechanisms are necessary to ensure that the information provided in sustainability reports is of high quality.
Corporate governance mechanisms, such as ownership structure, ownership concentration, audit quality, and board composition and quality, play a critical role in reducing opportunistic behaviors by controlling and monitoring executive managers. Given the importance of corporate governance mechanisms for sustainability reporting, there has been a recent surge in studies exploring this relationship. However, early studies in this field are often limited by shortcomings such as researcher bias, small sample sizes, differences in legal frameworks, and contradictory findings. These limitations hinder the ability to make reliable decisions based on their results, highlighting the need for more comprehensive research. Accordingly, this study provides a systematic review of the impact of corporate governance structures on sustainability reporting, synthesizing findings from prior research. The main research questions are as follows:

What are the most frequent keywords in the field of sustainability reporting over time? What are the most frequent keywords in the field of the relationship between corporate governance structures and sustainability reporting over time?
which corporate governance mechanisms influence the adoption, quantity, and quality of sustainability reporting?

This study is applied research and follows an interpretive paradigm. Aligned with this paradigm, a qualitative research methodology was chosen, incorporating systematic review and content analysis for data collection, as well as bibliometric analysis to identify trends in sustainability reporting research and leading authors in the field.
The research sample comprises 47 international and 32 national articles published between 2013 and September 2023. Domestic studies were selected through keyword searches on the websites of journals approved by the Ministry of Science, while international studies were sourced from the ScienceDirect database. To enhance search sensitivity and comprehensiveness, various keywords, the "OR" operator, and truncations of selected keywords were employed in ScienceDirect. Both quantitative and qualitative research articles were reviewed. Following the example of other literature reviews (Han & Cohen, 2013:8), books and editorial notes were excluded, with only peer-reviewed articles considered. The latest version of the PRISMA checklist (2020) was used to guide the development of the review protocol.
To identify hot research topics in sustainability reporting, research topics exploring the relationship between corporate governance structures and sustainability reporting, and the most prominent authors in the field, bibliographic analysis, and VOSviewer software were utilized.

Examining the hot topics in sustainability reporting has revealed that corporate governance structures have been among the most significant areas of focus in recent years. Bibliographic analysis indicates that mechanisms such as the board of directors, assurance, and risk management have been key topics of interest for authors.
A review of past studies shows that factors such as ownership structure, board of directors, management characteristics, gender diversity, corporate governance performance, assurance, monitoring and accountability, corporate risk, and internal control quality significantly affect the adoption, quantity, and quality of sustainability reports. For example, ownership structure encompasses institutional ownership, internal ownership, foreign ownership, ownership concentration, the relative power of minority shareholders, shareholder identity similarity, state ownership, capital market acceptance, family ownership, fund ownership, and ownership by other companies. Similar detailed categorizations exist for other factors. Most studies have focused on the influence of corporate governance mechanisms on the adoption of sustainability reporting, while fewer have examined their impact on report quality. There is a consensus among researchers on the impact of certain governance mechanisms, such as board size and independence, sustainability committees, managerial compensation, and gender diversity, on sustainability reporting. However, regarding the influence of other factors, the research literature contains contradictory findings. Additionally, for some factors, such as the number of managers, managers’ religious attitudes, and audit fees, the limited number of studies makes it difficult to draw definitive conclusions. Information on measurement indicators based on sample studies is also provided, aiding researchers in measurement purposes. Given the widespread impact of corporate governance structures on sustainability reporting, governments, and regulators should implement initiatives to influence board structures and other corporate governance mechanisms. The findings suggest that investors seeking to maximize their returns should invest in companies with strong corporate governance structures. This study enhances the understanding of managers, regulators, and stakeholders regarding the role of corporate governance in sustainability reporting and provides valuable insights for regulators and policymakers concerned about achieving sustainability reporting goals. By summarizing the impact of corporate governance structures on sustainability reporting, this study identifies gaps in the research literature and mechanisms requiring further investigation. Additionally, juxtaposing findings from domestic and international studies, it highlights cultural differences in the effects of corporate governance mechanisms. Analyzing the findings of this study while considering its limitations is crucial. Existing studies in the research sample employed various measures to assess the quality and extent of sustainability reporting. The documentation reviewed as sustainability reports also varies. For instance, some researchers analyzed sustainability reports, while others examined information provided on company websites. Domestic researchers, due to the lack of sustainability reports published by companies listed on the Tehran Stock Exchange, have relied on analyzing board reports and financial statements to assess the extent and quality of sustainability reporting. Since measurement procedures affect the results obtained and, consequently, the findings of this study, these limitations must be considered when interpreting the results.

The analysis of contradictory findings can be explained by considering management motives, organizational maturity levels, organizational structure, and institutional factors affecting the organization, such as industry type, country of operation, and regulations. Therefore, using standardized measures for companies operating in diverse institutional contexts is unlikely to be effective.

The purpose of this research is to know and understand the experiences of experts in the field of presenting the company's leadership model in the information technology age. This study has a qualitative design. In this research, a structured interview was conducted with 20 experts who are familiar with corporate governance and information technology, and the obtained information was analyzed with open, central, and selective three-stage coding based on the foundation's data theory. The selected codes were categorized into four main groups of effective factors in technology implementation, internal controls, external controls, and effective corporate governance. Increasing expertise and updating, integrating information and productivity, independent and internal auditing, internal controls, service compensation system, incentive system, reward system, virtual and borderless network organizations, media control, legal system control, stakeholders' needs, market control is one of the components of corporate governance in the era of information technology, which increases the effectiveness and efficiency of the corporate governance system.

The purpose of this research is to examine the relationship between profit management and company performance with an emphasis on corporate governance in companies listed on the Tehran Stock Exchange. In the current research, in addition to the ordinary least squares (OLS) method, according to the mentioned goal, 2 hypotheses were proposed, which were analyzed and statistically investigated through the switching regression model. The composite data of the statistical sample of the research are 103 companies accepted in the Tehran stock market, whose data were subjected to statistical analysis for a period of 7 years (from 1387 to 1393). This research uses the switching regression model to investigate the relationship The management of profits and performance of companies in two regimes of strong and weak governance is discussed. The said index consists of four criteria, the size of the board of directors, the duality of the duties of the CEO, institutional ownership and the deviation of the cash flow right from the voting rights of the owners Owners' voting rights were considered as a measure of ownership concentration. Also, to calculate the company's value, the Q-Tobin index and the internal rate of return were used to calculate the profit management using the discretionary accrual criteria, and the modified Jones model was used (OLS method) showed that there is a significant negative relationship between profit management and company performance, in other words, profit management causes a decrease in company performance. The results of the switching model in this research show that in strong corporate governance, shareholders consider profit management opportunistically. is not considered and has a positive effect on the value of the company, in other words, in this governance regime, there is a significant positive relationship between profit management and company performance. But in companies with weak corporate governance, this effect is reduced and there is a significant negative relationship between profit management and company performance.

The results of the model estimation show that information transparency has a significant and positive effect with an impact factor of 0.08 at a significance level of one percent. Therefore, it can be said that information transparency as a component of corporate governance has a significant effect on the economic growth rate of listed companies. Also, the results of the model estimation show that audit quality has a significant and positive effect with an impact factor of 0.10 at a significance level of one percent. The duality variable of the CEO and the chairman of the company's board of directors has a significant effect on the economic growth rate with an impact coefficient of 0.012 at a significance level of five percent, and the concentration of ownership as a component of corporate governance has a significant effect on the economic growth rate. Examining the estimation results of the model shows that the concentration of ownership or the influence coefficient of 0.03 at the significance level of five percent has a positive and significant effect on economic growth. Also, the size of the board of directors as a component of corporate governance does not have a significant effect on the economic growth rate of companies. According to the findings of the research, the variable of institutional ownership of the percentage (ratio) of institutional ownership to the total number of shares of the company has an impact coefficient of 0.02 at a significant level of five percent.

The current research was conducted with the aim of investigating the impact of the Covid-19 disclosure on the relationship between corporate governance and audit quality. The present study is an applied research in terms of implementation and an analytical-correlation research in terms of purpose, and in the category of positive accounting research. Also, it is a quantitative research in terms of the implementation process that has been done with a deductive-inductive approach. From the point of view of the implementation time frame, since the historical information of the sample companies was used in conducting this research, it is among the retrospective longitudinal researches. The companies listed on the Tehran Stock Exchange, which number is 460 from 2018 to March 2022, and it can be said that all of them have been affected by the Covid-19, constitute the research statistical population. Among this statistical population, a sample of 120 companies was selected by systematic elimination method, which was used for the models estimation and testing the research hypotheses. In the descriptive statistics section of the research, the data have been analyzed using quantitative methods, including mean, standard deviation and regression tools. Based on the obtained results, the impact of the Covid-19 disclosure on the relationship between corporate governance and audit quality in companies listed on the Tehran Stock Exchange is confirmed.

Investment decisions are among the most important issues in any company that the board of directors will comment on. On the other hand, non-executive directors have less access to information about these investments. While some researchers believe that these members can gain experience by joining the board of directors of other companies and thus compensate for their lack of information. Therefore, the present study investigates the impact of non-performing board members' experience on investment efficiency. To conduct this study, data on 112 stock companies for the years 2008-2018 were analyzed. Multivariate linear regression model was used to test the research hypothesis. Also, the statistical method used was hybrid data. The results showed that the experience of non-executive members of the board of directors had no significant effect on corporate investment efficiency. Therefore, it can be concluded that the membership of non-executive members of the board of directors of other Iranian companies has little effect on their investment experience.

Firm value is the perception of stakeholders, especially investors, of the company's achievement level related to stock market prices and is measured by percentages and economic concepts that reflect the business value on a given date. The v firm value can be increased by the ability to control the potential (financial and non-financial) in the long term for the existence of the company. Therefore, efforts are needed to increase the firm value. According to the above, the importance of determining the firm value and the factors affecting it are determined. Based on this, the current research examines the effect of audit quality, corporate governance and earnings management on the relationship between social responsibility reporting and firm value in companies listed in the Tehran Stock Exchange. In order to achieve the above objectives, four hypotheses were formulated. Therefore, in order to test the research hypothesis, a sample of 165 firms was selected from the firms listed in Tehran Stock Exchange during the period 2016 to 2023. Multivariate regression model based on combined data was used to test the research hypothesis. The findings of the research showed that social responsibility reporting has a positive and significant effect on the firm value, that is, an increase in social responsibility reporting leads to an increase in the firm value; In addition, the results indicate that audit quality and corporate governance strengthen the relationship between social responsibility reporting and firm value. While, earnings management weakens the relationship between social responsibility reporting and firm value.

The purpose of the current research to investigate the moderating effects of corporate governance mechanisms, CEO narcissism and free cash flow on the relationship between board diversity and company risk-taking.Research

The current research is an applied type of research according to its purpose. This research is of a descriptive correlational type and the research methodology is of a post-event type. To test the hypotheses, a multivariate regression model was used. The information obtained in relation to the research variables was entered into an Excel spreadsheet and then analyzed using Eviuse 11 software. The statistical population of this research is based on the method of systematic elimination from among all the companies accepted in the Tehran Stock Exchange, during the period of 2013 to 2022 and inculing 107 companies.Research

The results of the first hypothesis showed that there is a negative and significant relationship between the gender diversity of the board of directors and the company's risk-taking. The results of the second hypothesis showed that the size of the board of directors does not moderate the negative relationship between the gender diversity of the board and the companies risk-taking. The results of the third hypothesis showed that the independence of the board moderates the negative relationship between the gender diversity of the board and the company's risk-taking. The results of the fourth hypothesis showed that the CEO's narcissism moderates the relationship between the gender diversity of the board and the company's risk-taking

In today's business world, companies need appropriate solutions to better use their resources and resources to solve their economic problems. One of the important solutions is the expansion and development of investment. Also, for the development of investment, it is necessary to pay attention to the reasonableness of IFRS reporting. The purpose of this research is the impact of corporate governance and IFRS on the relationship between financial reporting quality and investment efficiency. According to the analyzed content, the research is applied in terms of purpose and descriptive-correlation in terms of data collection. The statistical population of this research is all the companies admitted to the Tehran Stock Exchange and the research period is 1394 to 1402. The number of investigated samples is 144 companies, and the sample selection method is screening (targeted). In this research, raw data was first extracted from the financial statements and accompanying reports and other information sources mentioned for each of the companies in the research years, and Excel software was used to summarize and sort the data; Finally, for the purpose of data analysis, Eviuse software was used. The results of the hypothesis test showed that there is a significant inverse relationship between the quality of financial reporting and investment efficiency. Also, corporate governance and international financial reporting have an effect on the relationship between the quality of financial reporting and investment efficiency.

The board of directors plays an important role in corporate governance. The board of directors is created to protect the interests of the shareholders and to separate the management of the company from the ownership. To solve this representation problem, the board of directors play the role of supervisors who are usually busy with supervising the senior executive managers, approving the company's strategy and monitoring the control system. Does the financial expertise of board members have an effect on cost stickiness in companies listed on the Tehran Stock Exchange? The statistical population of the research is 126 companies admitted to the Tehran Stock Exchange. Also, the time domain includes 5 consecutive years from 1396 to 1400, which was tested using multivariable linear regression. The financial expertise of the board members has a significant effect on the cost stickiness of the company in the Tehran Stock Exchange.

The complexities related to the conflict of interests of managers and owners on one hand and the importance of the effects of the company's performance on other stakeholder groups on the other hand, have recently attracted everyone's attention and finding a suitable model has become a serious concern of many people. . Today, the experts know that the best solution to these problems is to improve the management of companies and their profit management, therefore, according to the above, this research seeks to investigate whether real profit management has an effect on cost stickiness in listed companies. Does it have an effect on the Tehran Stock Exchange? The statistical population of the research is 126 companies admitted to the Tehran Stock Exchange. Also, the time domain includes 5 consecutive years from 1396 to 1400, which was tested using multivariable linear regression. The real profit management (abnormal level of discretionary flow of the company) has a significant effect on the cost stickiness of the company in the Tehran Stock Exchange.

The main goal of this research is to extract the most important factors affecting the quality of financial reporting by accountants and auditors in Iran by using the expert consensus approaches proposed by Lawshe , Waltz and Bussell, and then to determine the most important factors using DEMATEL's approach. First, the completion of open questionnaires by 14 experts and then ensuring its content validity with the approaches of Lawshe Waltz and Bussell, were considered. In the following, with the participation of 10 experts and using DEMATEL's approach, the cause and effect relationship between the factors has been identified. According to this study, the most important variables affecting the quality of reporting are: disclosure of information, management ability, corporate governance, audit committee, audit quality, information asymmetry, internal control system, rules and requirements of the stock exchange and conflict of interest. The three variables of management ability, corporate governance and audit quality have a significant role and importance in the quality of financial reporting. Analyzing the network of identified connections between these variables, it is possible to identify the most important variables more precisely and to set strategies and policies related to improving the quality of financial reporting based on them.

The purpose of this research is to investigate the effect of corporate governance, life cycle, and asset liquidity on the effective tax rate and tax gap in companies listed on the Tehran Stock Exchange. This research is an applied research in terms of its nature and descriptive method and in terms of its purpose, and since in the present research the current state of the variables has been analyzed by collecting information through past information, it is in the ranks of descriptive studies. And it is included after the event. In the course of conducting this research, three hypotheses were formulated and 122 companies were selected through systematic elimination sampling for the 8-year period between 1394 and 1401, and the data related to the research variables were collected in Excel software using the software Statistical analyzes were carried out. The results of the hypothesis test showed that the life cycle and liquidity of assets have a significant direct effect on the effective tax rate. Also, the life cycle and liquidity of assets have a significant direct impact on the tax gap. But corporate governance does not affect the effective tax rate and tax gap.

The present study analyzed the role of corporate governance mechanisms on the relationship between social responsibility information disclosure and corporate tax avoidance. For this purpose; The information of 132 companies admitted to the Tehran Stock Exchange for a five-year period (from the beginning of 2017 to the end of 2022), was extracted, the research variables were calculated, and the necessary statistical tests were performed. The current research method is descriptive-correlational and its design is experimental and using the post-event approach, in order to test the research hypotheses, multivariable linear regression was used, which was investigated and tested using statistical and econometric methods. Hypotheses have been discussed. Research findings; It indicates that the disclosure of social responsibility information has a negative and significant effect on tax avoidance, the independence of the board of directors has a positive and significant effect on the relationship between the disclosure of social responsibility information and tax avoidance, and management ownership has no effect on the relationship between the disclosure of social responsibility information and tax avoidance.

considering the influential position of the Audit Committee(AC) in the corporate governance system, it is very important to pay attention to the efficiency and effectiveness of this committee. the purpose of this research is to evaluate the power of generalizability and validity of model of improving the efficiency and effectiveness of AC, which was extracted using the qualitative research method of grounded theory. during 2022, using quantitative research method and questionnaire tool, the required data was collected from university professors, experts and professional activists. the analysis was based on structural equation modeling. The findings indicate the confirmation of the external and internal reliability and validity of the research model, and the validity of the fit and the predictive power of the model were evaluated at the desired level. In addition, by using the values of the factor loadings and calculating the correlation value of the indicators of a structure with that structure, it was determined that the reliability of the measurement model is acceptable. Also, the impact of six paths arising from the model, including causal, intervening, contextual conditions, strategies and outcomes, which the research hypotheses are based on, were meaningfully confirmed through path analysis tests. Since the findings of this research confirm the effectiveness of the components included in the model for improving the efficiency and effectiveness of AC, the criteria mentioned in this model provide a clear perspective for evaluating the efficiency and effectiveness of AC for companies, legislative authorities and professional institutions.