Identifying and ranking accounting risks of companies (an introduction to topological analysis)

In recent years, looking at managing risk and also its implementation in small and large organizations in Iran has received attention. In this study, the statistical population is accountants in listed companies. The spatial territory of the current research of Tehran Stock Exchange includes the information of the year 1400. In this study, first, by using library studies and documents, using ATLAS.ti 9 software, different risks were identified. Risks were coded, then some codes were removed with the opinion of professors and experts. In order to confirm these risks, a Delphi section questionnaire was prepared and used in the opinion of 35 experts who have postgraduate and doctorate education and have more than 10 years of work experience in the field of accounting and financial management of companies admitted to the Tehran Stock Exchange. Out of 26 risks, 24 risks were approved. Excel 2016 software was used for the calculations of the Delphi section. The selection of experts was in the form of a snowball and continued until theoretical saturation was reached. In this review, the risks of inflation, liquidity, credit, income, budget, liquidity, exchange rate, tax, reinvestment, refinancing, operational, interest rate, human resources, technology, management, competition, laws and regulations , industry, reputation, management systems, processes, stock price are known as accounting risks in companies admitted to the stock exchange, and suggestions have been made for risk management.