فصلنامه دانش حسابداری مالی
سال پنجم شماره 3 (پیاپی 18، پاییز 1397)

Whistle-blowing is a control mechanism; it is an important method for preventing and identifying financial misconduct and can be a mechanism for detecting and controlling acts contrary to public and private organizations. This study looked at whistle-blowing as a moral decision and, using a integrated ethical decision making model, examines the effect of ethical awareness on the ethical judgment of public sector accounting professionals towards warning financial violations with an emphasis on the role of Intuition. Data were collected using an online survey including standard questionnaire and questionnaire based on the researcher-made scenario according to the public accounting environment available to professionals working in the public sector of Guilan province .The collected data from the completed questionnaires were analyzed using structural equation method with partial least squares approach. Based on the final model presented, intuition, while having a significant positive effect on the ethical judgment of accounting professions, also plays a positive and significant role in the relationship between ethical awareness and ethical judgment of accountants in relation to the four types of Whistle-blowing surveyed in this study.

The purpose of this study is to describe the current status of accounting research based on the interaction between accounting and other fields of study as effective factors on the quality of services provided to the community through accounting discipline. In fact, this research seeks to answer the question whether accounting researchers interact with other researchers in academic disciplines. To this end, this paper analyzed and examined 3076 papers - including 79309 references to sciences and different fields mentioned in those articles, the aspects of cooperation of accounting researchers with researchers of other fields, using the findings of other sciences and fields in accounting research - published by 14 scientific-research journals of accounting from 1992 to 2016 via content analysis. The results of this study in classifying studied papers in relation to the cooperation between accounting researchers and specialized researchers of other majors grouped into 12 categories and in terms of referring to other sciences and fields of study grouped into 8 categories. The results indicated a very limited cooperation between accounting researchers and researchers of other majors as well as a restricted utilization of other sciences and fields of study. No significant difference was observed between those findings and accounting subject-based analyses.

In this paper, we examined the effect of the internal control weaknesses on the firm performance and firm value for 93 firms in the Securities and Exchange of Tehran in the year 1394. This research can reduce the gap in the relevant literature and provide evidence about the effect of the instruction of the internal controls passed by the Securities and Exchange Organization of Tehran. To evaluate the internal control weaknesses, we used the auditor reports on internal controls based on the internal controls instruction of Securities and Exchange Organization of Tehran enacted in 16/02/1391 and the list of internal control requirements published with that instruction. In order to measure the Firm performance, we used Return on Assets (ROA) and market value of the firm stock was used for measuring the firm value. Based on hypotheses, we expected the negative and significant effect of internal control weaknesses on the firm performance. By cross-sectional regressions, we concluded that internal control weaknesses have a negative effect on the firm performance and firm market value. Also, the results show that internal control weaknesses have a negative effect on the relation between accounting income and firm market value.

This study was conducted to assess the impact of threats o, n auditor independence. The purpose of the research, applied and in terms of method, is descriptive survey and a questionnaire was used to collect data. To achieve the goal of the research, examined the impact of five major threats (Self-interest, self-review, advocacy, familiarity and intimidation) on the independence in appearance and Independence of mind and the effect of expertise and experience of auditors on the relation between threat and independence. Statistical population consisted Society of CPAs and staff of audit firms in Mashhad. The sampling was random and the number of samples was determined by using the Cochran formula 174 and in the data analysis, statistical methods including dispersion index and central used to describe obtained data and evidence. Also, Structural Equation Model and factor analysis were performed using SPSS and Smart PLS software's in order to analysis the research hypothesis. The results suggested that five major factor threats have negative impact on the independence in appearance and independence of mind and expertise and experiences reduce the negative impact between the threat and the independence of mind. And expertise and experiences of auditors doesn’t have significant impact on the negative effects of threat and the independence in appearance.

In recent years, various aspects of the quality information of financial reports have attracted the attention of legislators, supervisory institutions and professional institutions active in the capital market. The purpose of this study was to investigate the relationship between the financial reporting tone as an important aspect of the qualitative information of financial reports, with the prediction of firm performance and market returns around the days of information dissemination. Theoretically, the tone used in financial reports can reflect managers' expectations of future corporate performance. In addition, information users can respond to these expectations by making a decision based on it. For this experimental study, the present study uses textual analysis methodology and information of 140 listed companies at Tehran Stock Exchange between 1390 and 1395. The research results indicate that managers, using the tone of financial reports, transfer their expectations of future corporate performance to potential and actual investors. However, the market does not give a meaningful answer to the tone used in the financial report on the day the information is released.

Abstract: Competition, the main motivation for growth and development of the company's Competition. Research and Development activities by creating new opportunities can change organization. Board structure, every organization, play a major role in advancing the goals and making optimum decision for increasing company's value and thus entering to the arena competition; Because of the importance of this subject in this study, we test the effect of reward and structure of the Board on R&D. The data from 27 firms listed in the Tehran Stock Exchange for the period of 1390 to 1395 were collected. Hypothesis test results show that Board of Directors compensation and its size, have a positive and meaningful impact on R&D of selected companies; but the Significant & negative relationship are between outside directors and CEO duality whit Investment in Research and Development.

The correct way of compiling articles based on scientific guidelines is one of the factors that affect the quality of the articles. This study was conducted with the aim of evaluating the structural quality of articles published in scientific and research journals in the field of accounting.This paper highlighted the synthesis of the guidelines found in the articles on the structure and writing of scientific papers in the field of accounting and in the opinion of experts in this field (including academic professors, scholars and editors of the journals in the field of accounting) in the year 2017 through the distribution of questionnaires. And identify the most vulnerable parts of relevant articles in this area using the fuzzy TOPSIS technique.Results indicate that in the experts’opinion, the parts related to analysis method, sources and references and conclusions in the accounting researches are desirable and appropriate. Problem statement, research questions, originality of subject, object of paper, analysis method, and research population are average. Research literature, introduction, research limitations, research tools, attachments, keywords and recommendations are the parts that are not in good condition and in other words it can be said that these are the problems recognized in Financial researches.The results of this research can help to create an appropriate model for the main structure of articles published in accounting journals and, in the light of the readers' needs, to compile articles in such a way that in the absence of the author, they answer the probabilistic questions of the readers and create the slightest ambiguity in their minds.

The impact of corporate governance on risk has been studied in different researches and has led to different results. To justify these conflicting results, the impact of corporate social responsibility moderation was assessed by Lee et al. (2016), which showed that corporate social responsibility has a moderating effect on the relationship between corporate governance and firm risk. Considering the cultural and economic differences in different countries, this research aims to help risk management, has examined this issue in companies listed on to the TSE. the hypotheses were tested using regression method on panel data. Investigations on 104 companies during the period of 2004 to 2015 showed that the ratio of non-executive directors, the board size and the company's social responsibility are positively related to the company risk. Also, social responsibility of the company moderates the relationship between the corporate governance criteria and the company's risk, and with the introduction of social responsibility variable, an increase in the ratio of non-executive directors and the number of board members leads to risk mitigation.

This study analyzes the impact of leverage deviation from target capital structure on the cost of equity capital, the sensitivity of the cost of equity to leverage deviation and the speed of adjustment towards target capital structure. The sample covers the period from 2001 to 2017, which consists of 294 firms in Tehran Securities Exchange. The Generalized method of moments (GMM) has been employed to estimate models. Confirming theoretical predictions, the results show that increasing in leverage deviation causes raising equity risk. Shareholders react to this risk by increasing expected returns. Therefore the cost of equity is positively related to leverage deviation. Also that firms whose cost of equity is more sensitive to leverage deviation, have less deviation and exhibit faster speed of adjustment towards target. Accordingly, it seems one of the reasons for the differences in the speed of adjustment in previous studies is the lack of attention to the sensitivity of the cost of equity to leverage deviation. While research findings are sensitive to the financial leverage measurement methods, the financial market-based leverage proxies confirm the results of the research.