نشریه چشم انداز حسابداری و مدیریت
سال یکم شماره 5 (زمستان 1397)

Knowledge as an intangible asset is the most fundamental source of economics. However, as with other resources, it needs to be managed and standardized. In one organization, knowledge related to the field of activity is an essential component. This research was conducted to investigate the relationship between knowledge management and the performance of audit firms with the role of mediator of organizational learning. For this purpose, 128 people were selected using the Cochran formula and the questionnaire was used. The statistical population in this study is all auditors working in the audit institutions located in Tehran, which was selected according to specific circumstances. Pearson correlation test was used for data processing and multiple regression was used and SPSS software was used. The average for the performance variables of the audit firms, knowledge management, and organizational learning are 3.30, 3.40, and 3.40, respectively. The related statistical analysis indicated that the knowledge management variable and its five dimensions had a significant effect on the performance of the audit firms. The correlation between knowledge management and performance of the audit firms is 0.39, which indicates a moderate and positive relationship between the two variables. The obtained variance also showed that the knowledge management variable explained 15% of variations in the variance of audit firms performance. Also, in the case of average variables, the results showed that the average of performance variables of the audit firms, knowledge management and organizational learning were higher than the average, and these differences were statistically significant and significant.

The main objective of this study was to effect of Intellectual Capital as a Mediater Variable on the relationship between corporate governance and Firm Performance in the companies listed in Tehran Stock Exchange. The sample of the research consists of 125 companies during the period from 2011 – 2015. This study has applied multiple regression to test hypotheses. The attribute of corporate governance was included women board director, dual executive managerial, independent …The Human capital (HC), Structure capital (SC), Relational capital (RC) were components of IC and firm performance was calculated through Return on assets (ROA). We applied Eviews to test the effect of mentional factores on the relationship between corporate governance and firm performance. The finding of study showed that IC can affect on firm performance. Also corporate governance affected by IC. Also we predicated the corporate governance has non significant effect on firm performance. The result of testing the main hypothes illustrated that IC has mediatore roles on the relation between corporate governance and firm performance.

This research investigates the relationship between disclosure of corporate social responsibility and price synchronization with emphasis on institutional ownership in listed companies in Tehran Stock Exchange. The present research is applied in terms of its purpose and its methodology is of causal research. The statistical population of the research is listed companies in Tehran Stock Exchange. Using systematic elimination sampling, 126 companies are selected as research sample, and their period is between 2010 and 1394. The method used to collect information, library and to test the hypotheses of the research, multivariate linear regression has been used. The social responsibility of the company is measured by the environmental dimension, employee dimension, dimension of community responsibilities and the dimension of production. The results of the research show that there is no relationship between corporate social responsibility and price synchronization, and there is no relationship between corporate social responsibility and environment price synchronization, and there is no relationship between corporate social responsibility and employee price synchronization. There is no relationship between corporate social responsibility and community responsibility and price synchronization. There is no relationship between corporate social responsibility and production synchronization and stock price synchronization.

Taking into account modulatory effects and intermediary effects together, this study provides a more comprehensive understanding of the relationship between entrepreneurial orientation and performance, which highlights the mediating role of marketing capability and the moderating role of marketing resources. For this purpose, data were collected from 71 companies located in the science and technology park of East Azarbaijan province through a questionnaire. The results of statistical data and structural equation modeling using SPSS and SmartPLS software showed that entrepreneurial orientation both directly and indirectly and through marketing ability affects company performance. Also, the results showed that the variable of marketing resources in the indirect relationship of entrepreneurial orientation and firm performance through marketing capability has a moderating role in the way that the indirect impact of entrepreneurial orientation through marketing capability on the company's performance in high amounts of moderation (marketing resources) Is stronger than its indirect effect in low amounts of moderation (marketing resources). Based on the results of this research, companies can achieve superior performance by targeting entrepreneurial activities by choosing the right strategy and adopting some of their resources to marketing resources

Considering the importance and position of earnings management among financial and accounting variables, and the effect this variable can have on investors' decisions and their investment volume, the present study examined this variable. In fact, the main purpose of the present research is to examine the relationship between earnings management and corporate earnings cycles. For this purpose, the economic cycles were separated by two factors of the growth rate of GDP and the relationship between these economic periods and the rate of corporate profit management, which was measured using the Dianeolo model. Took The statistical population of this research includes all companies accepted in Tehran Stock Exchange during the 9-year period from 2008 to 1395. Using a systematic elimination sampling method, 82 companies and a total of 738 years of the company were surveyed. Took The current research is applied in terms of the purpose and in the method of data collection in the descriptive-post-event research group. For analyzing the hypotheses, multivariate linear regression models were used using Eviews software 8 and the combined data method. The results of the hypothesis analysis show that there is a positive and significant relationship between the cycles of business boom and recession and the profit management of the companies listed in Tehran Stock Exchange. Therefore, it can be concluded that companies regardless of different economic periods tend to manipulate profits of financial statements.

As the political connections, decisions and results of the companies affected by the considerable attention in the research literature has attracted. Therefore, the present study aimed to investigate the effect of political connections on normal and abnormal lag of audit report in the Companies listed in the Tehran Stock Exchange. In order to estimate the research model, the F lemmer test was conducted for 1389-1395 and based on combined data, a total of 150 companies (1050 years of company) were tested for 7 years. The analysis and hypothesis testing were performed by Eviews9 software using regression of generalized least squares method (EGLS) with integrated data approach and at 5% significance levels. Research findings indicate that report in the Companies listed in the Tehran Stock Exchange of political connections has a positive and significant effect on the normal and abnormal latency of presentation of audit reports, and political connections has led to an increase in the delay in providing audit reports.

The existence of strong corporate governance in banks and financial institutions limits the managers’ opportunistic and expedient behavior and qualifies the reliability of financial reports. Based on the above, the objective of this study is to explain “THE INFLUENCE of CORPORATE GOVERNANCE on THE PERFORMANCE OF THE FINANCIAL INSTITUTIONS “. And to fulfill this aim, the statistical society of this study includes all the financial institutions listed in “TEHRAN STOCK EXCHANGE “from 2008 through 2017. The Regression Model is applied and the results convey that there is a positive and meaningful relation between the variable “CORPORATE GOVERNANCE “and its influence on the financial institution performance.