فصلنامه دانش حسابداری مالی
سال پنجم شماره 2 (پیاپی 17، تابستان 1397)

Auditors, as the experts of a professional career, hold the responsibility of reporting on financial statements, which requires auditors to make impartial judgments. On the other hand, Identity is important, yet distinct, identities in an audit setting with opposing influences on independent and objective auditor judgments that one of these identities is professional identity cause to improve unbiased auditors judgments. Thus, the aim of current research is primarily concerned with developing an identity pattern in audit judgment using exploratory mixed method. The qualitative section of the study is founded on the premises of grounded theory. The data were collected using a semi-structured interview conducted with 16 partners of audit firms, directors of Iranian Association of Certified Public Accountants and managers of Iranian Stock Exchange, which all were selected via snowball sampling method. The central category of identity in audit judgment was analyzed with respect to the four dimensions of individual characteristics, knowledge, skill, experience and characteristics of the audit firm, then is designed regarding the causal conditions, context conditions, intervening conditions, strategies and consequences, and the final model was developed. In the quantitative section, the research hypotheses were developed, and a questionnaire was developed and the sent to 194 partners of auditors who had not participated in the qualitative section. To collect and analyze the data, the structural equation model and PLS software were adopted. The results of the quantitative section showed that environment condition effect on identity in audit judgment and silence and strength of professional identity. Also, identity in audit judgment effects on silence and strength of professional identity. Finally, silence and strength of professional identity effects on audit quality level and major and national consequences.

The aim of this study is to examine the Stock market behavioral reaction Based based on long-term and short-run incremental trends of corporate performance Criteria (including earnings per share, operating profit per share, operating cash flow of each share and Net growth of adjusted assets per share in term of inflation) in the time of dividend reduction. For this purpose, four hypotheses are developed and data on 301 companies listed in Tehran Stock Exchange for the period between the years 1991 to 2015 were analyzed. The regression models using Panel data method with fixed effects approach reviewed and tested. The results of this study showed that for performance measures of earnings per share, operating profit per share and operational flow of each share, market behavioral response to simultaneous reduction of performance and dividend is higher for long-term models than short-term patterns. On the other hand, the results indicate that for the change in the net adjusted assets of each share, the behavioral reaction of the market to simultaneously reduce the performance Criteria and dividend is imsignificant for long-term and short-term patterns. Therefore, all the assumptions of the research, except for the fourth hypothesis, are confirmed at 95% confidence level.

Firms avoid tax in different ways and there are many factors which have affect tax avoidance. In this paper, the main emphasis is on the effect and role of board in tax avoidance. A sample including109 firms in Tehran securities exchange from 1390 to 1395 was selected. By collecting data in relation to the variables of boards of director's remuneration, disclosure of uncertainty over the firm's tax position and diversity of gender of board, the effect of such variables on tax avoidance measures was determined. The results of this study show that disclosure of uncertainty has a direct effect on tax avoidance. This shows when the board and managers disclose uncertainty, it is indicative of tax aggressive behavior and tax avoidance. Remuneration incentive of board also has a direct effect on tax avoidance. But with regard to the diversity of gender of board members which include men and women, the presence of women has not led to a reduction in tax avoidance. The other results suggest a direct effect of the size and fixed assets ratio on tax avoidance.

Individual characteristics of CEOs such as ability and financial knowledge can eclipse their behavior and type of decision in the organization, and thereby affect transparency of financial reporting. In this research, the influence of ability and CEOs’s financial knowledge on the transparency of financial reporting has been investigated. According to the research constraints, the 110 companies accepted in Tehran Stock Exchange have been investigated during the period of 2010-2016. To measure the ability variable from data envelopment analysis technique, and The variable of financial knowledge from Type of educational degrees of CEOs, and to measure financial reporting transparency from multidimensional criterion that covers a wide range of concepts related to transparency, has been used. The results of the research showed that the CEOs’s ability has a positive effect on the transparency of financial reporting, But this effect was not significant. Also, there is a no significant relationship between the financial knowledge of CEOs and transparency of financial reporting. Finally, the results of the research showed that ability and CEOs’s financial knowledge Simultaneously have a positive and significant effect on transparency of financial reporting.

The purpose of this study is to investigate the effect of audit quality on differences between audited and unaudited financial statements. Because of the positive and negative effects of audit quality on the difference, there are two competing analyzes. The present study examines the impact of the four criteria of the quality of the audit, including "the type of auditor (government or private), the quality control points of the audit firm, the size of auditor, and the expertise of the auditor's industry focuses on the amount of item discrepancies in the audited and unaudited financial statements, including "assets, liabilities, operating profit, pre-tax profit, profit after tax and operating cash flows". But for this purpose, the data of 156 companies accepted in Tehran Stock Exchange during the fiscal years of 2009 to 2016 have been analyzed. The results of the research indicate that there is a direct and significant relationship between the quality of audit (based on the type of auditor and the quality control points of audit firm) and the difference between audited and audited profit and loss statement. The expertise of the auditor industry and size of auditor has not effect on the difference between audited and unaudited financial statements.

This research aimed to investigate the moderating role of financial reporting quality on the relationship between working capital management and corporate financial performance, In other words, research seeks to answer the question “whether increasing in the quality of financial reporting will increase the effect of working capital management on financial performance. It is expected that the results of the research will help to understand the moderating factors of the relationship between working capital management and financial performance. Hence, from accruals quality, cash conversion cycle (CCC), return on asset (ROA) and Tobin's Q ratio was used, respectively, for measuring quality of financial reporting, as index of working capital management and indexes of corporate financial performance. Selected sample was encompassed 113 listed companies in Tehran Stock Exchange (TSE) in the period of 2004-2017. Results of hypothesizes test showed that with prolongation of cash conversion cycle, corporate financial performance becomes weaker. In the other words results indicated that there is significant positive relationship between working capital management and corporate financial performance, additionally results of the estimating model of research based on Tobin's Q , as index of corporate financial performance, showed that financial reporting quality has significant effect on relationship between working capital management and financial performance, therefore, it can be claimed that increasing the quality of financial reporting lead to increase on the positive effect of working capital management on the corporate financial performance.

The long-term interaction of independent auditors with the client will be strengthened the likelihood of close relationships creation, violations of the professional code of ethics and the degradation of the quality of audited information. The rotation of the responsible partners in the audit firms is one of the policies taken by the regulatory and standardizers bodies of capital markets to improve the quality of the independent audit process and financial reporting. In this regard, the purpose of this study is to investigate the relationship between the rotation of the responsible partners in the audit firms in the short term with the earnings quality and conservatism in financial reporting. The sample of this study is included 127 companies listed in Tehran Stock Exchange between 2009 and 2016. In order to test the research hypotheses, multivariate regression models have been used by probit and generalized least squares methods in a panel data set. The results showed that there is a negative and significant relationship between the rotation of the responsible partners in the audit firms in the short term and meeting or beating earnings benchmarks by the client. In addition, it turned out that the rotation of the responsible partners in the audit firms in the short term has a positive and significant relationship with conservative financial reporting.