نشریه دانش حسابداری و حسابرسی مدیریت
پیاپی 30 (تابستان 1398)

Nowadays is the world of images and a major portion of our information about various subjects is obtained through images. They are underestimated and mostly used to demonstrate and advertise. However, the meaning behind these images is much deeper and richer. This study tries to analyze the nature of visual rhetoric in the field of accounting and introduces views to improve users' perception of financial statements of companies about concepts of corporate social responsibility and examine moderator variables such as age, gender and work experience .To carry out the study 302 questionnaires were distributed among Master of Accounting students. Confirmatory factor analysis was used to evaluate the questionnaire and structural equation modeling technique was applied to test the research hypotheses. The results confirmed the use of the approaches lead to the improvement of the users' perception of Intended aspects and showed the impact of gender on the results.

In the present study, we investigate and determine the effect of the adoption of International Financial Reporting Standards (IFRS) on the cost of shareholders' equity of banks and insurance firms and Investments firms , Impact of International Financial Reporting Standards (IFRS) Adoption on the Relationship Between Quality of Earnings and Cost of Equity , in banks and insurance and investment  firms in Tehran Stock Exchange. The question of the present research phrase is Does the adoption of the IFRS modify the relationship between the quality of earnings with the cost of equity? In order to test the hypothesis of the research, multiple linear regression model has been used with generalized least squares method. Findings show In the period after the adoption of the IFRS The cost of equity has decreased The inverse relationship between the quality of earnings and the cost of equity is increased.

On the one hand, auditors seek to maintain public interest by accrediting financial statements and on the other hand, they need to keep in touch with their clients in order to earn income. Therefore, one of the main concerns of the profession, legislators and the general public is when these two categories conflict with each other. This research will consider the relation between guanxi and auditor's independence based on social connections theory. For this purpose, in 1396, 249 questionnaires distribute and collect between auditors working in an audit organization and institutions of Iranian Association of Certified Public Accountants randomly and the data obtained from them has been analyzed using the structural equation modeling. In this research independent variable is guanxi and dependent variable is auditor's Independence. The result of research shows that whatever the tendency to guanxi between Auditors is the more, increase the likelihood of defeat your independence even the professional controls. This research showed that guanxi culture is an effective factor in the relationship between auditor and audit client in the country's audit market. Auditors try to keep in touch with their clients to make their judgment consistent with their relationship with their clients. This subject shows that relationship and social connections can have a negative impact on the independence quality of auditing.

In the 1970s, Anthony Giddens presented the Structurational Theory. This theory and the term derived from it were mostly sought after by the fact that it could overcome the duality of agency and structure. Defining the concepts of agency (action) and the structure and impact of each of them on social transformation is one of the main themes of the prevailing views of modern sociology, in which the delimitation of these theories is shaped based on how each of them is conceived of the above concepts. The opinions of the perpetrators in social events ignore the role of structures, and structuralist ideas do not consider actors to be effective in the development of change. In this context, Anthony Giddens's " Structuration " theory, with a new look at the above concepts and the presentation of new definitions of them, considers social developments to be mutually affected by these two concepts, thereby enhancing their ability to explain social phenomena. This paper examines Giddens construction theory and examines the place of action and structure in it, considering the position of sociology theories in the field of accounting, the construction theory to interpret the interaction between the stakeholders, against the image of their relative impact and their values (or Their viewpoint about the importance of events) and the definition of organizational accountability model.

One of the mechanisms in which managers make optimal investment opportunities and achieve optimal corporate performance is the structure of corporate cash assets, which in the theoretical literature in developed countries is another mechanism of decision making by managers in using Optimal for investment opportunities and success. Good performance of companies. This research is a causal library and analytical study, based on the analysis of panel data (data panel). In this research, the financial information of 250 companies in Tehran Stock Exchange during the period from 2009 to 1395 was investigated. To analyze the results of the software, 10 Eviews have been used. According to the analysis of the hypotheses of the research, we concluded that there is a meaningful relationship between the economic value added and the amount of cash assets in the companies that have been granted to the Tehran Stock Exchange.

Occupational flu is the administrative illness most people are facing. But because of its intangible nature, some workers are unaware of being infected. This disease is rooted in mental stress and stress, and it intensifies when a person with less religious and religious orientations. The purpose of this study was to investigate the effect of occupational influenza on audit quality. Therefore, the statistical community of this research is the audit firms. This goal has been examined among auditors with more religious and less religious beliefs.
The research method is descriptive correlational. Regarding the uncertain size of the statistical community, the sample is based on the Cochran formula of 410 auditors working in the audit firms. A standard questionnaire was used to collect information. The content validity of the questionnaires was verified by subject specialists and the reliability of the questionnaires was calculated using Cronbach's alpha coefficient (90%). Data analysis was done using SPSS and Eviews software at two levels of descriptive and inferential statistics.
The results of the research showed that stress was 0.095%, overload was 0.451%, time pressure of 85.03%, work-family conflict with 162.0%, social impact pressure 0.20%, quality of work Reduced religious auditors. Other results of the research were stress 0.43%, overworking 0.074%, time pressure 0.001%, conflict with the family 0.0445%, social impact pressure 0.22%, quality of work of auditors with a tendency Religious lowering.
Overall, the results at the error level (p <0.05) indicated that the occupational influenza had an inverse and significant effect on audit quality. Also, this effect is exacerbated by less religious religious auditors than audiences with a more religious religious orientation.

The aim of this study is to investigate the effect of  Economic Uncertainty on Accrual Based Earnings Management and Real Earnings Management(Abnormal real operations) of listed Companies in Tehran Stock Exchange. These three dimensions of Real Earnings Management in our tests: abnormal discretionary expenses, abnormal production cost and abnormal cash flows from operations and also These Four dimensions of Economic Uncertainty in our tests: GDP growth, inflation rate, exchange rate and interest rates. Using ARCH and GARCH For this purpose four hypotheses are developed and data on the 142 companies in Tehran Stock Exchange for the period of 1386 to 1395 were analyzed. This regression model using panel data with fixed effects approach and Random, reviews and tests.  The results showed that the concentration of Economic Uncertainty(GDP growth, inflation rate, exchange rate and interest rate) has significant positive impact on Accrual Based Earnings Management. Moreover,the results showed that the concentration of Economic Uncertainty(GDP growth, inflation rate, exchange rate and interest rate) has significant positive impact on Real Earnings Management(abnormal discretionary expenses, abnormal production cost and abnormal cash flows from operations).

Global competition lead to companies going to the increase of quality, flexibility and timeliness. One way to achieve these goals is lean thinking. When implementation lean production, companies are looking for waste reduction and Continuous improvement. This article Using the technology acceptance model (TAM) examined whether management accountants’ perceptions of the ease of use (PEOU), or perceived usefulness (PU) of value-stream costing may influence their intention (BI) to implement value-stream costing. In order to data collection by the Davis (1989) questionnaire and members of the forum management accounting was used. Furthermore using SPSS and OLS regression. Results show don’t significance relationship between perceived use to the Individual  (PU-I) and the intention to implement value-stream costing.  But statistically significant positive relationships emerged between perceived ease of use for the organization (PEOU-O), perceived ease of use for the individual (PEOU-I), perceived use to the organization (PU-O) and the intention to implement value-stream costing.

Job stress is one of the psychological factors in employees that greatly affects individual performance and can lead to many adverse health effects and consequences in the workplace. Audit profession is also considered as one of today's stressful occupations. Failure to pay attention to it can reduce the quality of individual and professional activities. The purpose of this research is The concept of structure-interpretive model (ISM) stress in the auditing profession based on a critical evaluation. The statistical population of the study consisted of 12 experts in accounting and auditing, which were selected as one of the qualitative sampling methods based on homogeneous sampling method. Qualitative research methodology is based on three critical analysis (CASP), Delphi analysis and Structural-Interpretative Analysis (ISM). In this research, based on the critical evaluation method, three components of the gap between professional responsibilities, the auditor's expectations gap and the professional fitness gap were identified in 16 indicators, then, based on Delphi analysis, 4 indicators of the elimination and 2 indicators were combined, which total 10 indicators for analysis Structural-interpretation and the formation of the matrix of achievement were eventually analyzed. The results of the research identified six levels of importance in creating professional audit stress, and two indicators of the conflict of interest as an indicator of the gap between the expectations of the audit profession and the indicator of the imbalance between the personal characteristics of the auditors and the audit profession under the component of the professional fitness gap as the first level affecting Professional stress was determined. It was also found that the disproportion of the audit workload with time budgeting as the index of the fraction of professional responsibilities at the sixth level was considered as the least factor affecting professional stress.

The effect of audit firms and oversight board on audit quality is crucial. However, the factors affecting their qualities have not been studied as well. Most of studies in audit quality era have been done at audit work level by using empirical, reviewing or archival methods. On the other hand, the qualitative method has not been considered as it should be. In order to satisfy these needs, in this research by using multi-grounded theory and doing semi structured interview with 23  famous persons in audit profession in Iran in 2017, that have been selected by using theoretical sampling, a qualitative model including seven key eras have been detected that effect quality at firms and oversight boy level, namely: ISQC 1, quality control process of the oversight body, the new oversight body challenge, reporting, sanctions, the fundamental problems of the profession, and the environmental factors. These aspects will be further discussed and suggestions will be presented.

According to the theory of life cycle, companies have a life curve or life cycle. The cost of capital is one of the important factors in the financial decisions of a corporation that is expected to be affected by its life cycle stages. The purpose of this study is to investigate the relationship between companies' life cycle and cost of capital. For this purpose, 120 companies listed in Tehran Stock Exchange from 2006 to 2015 were investigated. Dickinson's cash flows model and capital asset pricing model were used. Findings show that the stages of growth and maturity have a negative and significant relationship with the cost of capital, while the declining stage has a significant and positive relationship with the cost of capital. However, there is no relationship between the Introduction stage and the cost of capital.

The purpose of this study was to design a strategic cultural management model based on the components of the innovation economy. The research is applied in terms of purpose and in terms of data type is quantitative. The statistical population consisted of all the experts and professors in the field of cultural management and economic sciences of the universities of Tehran. 34 members of the community were chosen as a sample of the research purposefully. In the present study, the library and field method has been used to collect information. The data collection method was a researcher-made questionnaire. For determining the validity of the questionnaire, formal validity, content and structure have been used. To measure the reliability of the instruments, the questionnaire after the distribution of the test was measured through Cronbach's alpha, which was 0.83. After assuring the normalization of the data, the structural equation modeling has been used using the Lizerl package. After several steps, identifying the indicators and components of the model (including 7 components and 72 indicators) and validating them and verifying them by exploratory and confirmatory factor analysis in the quantitative stage, indicators and components of the strategic cultural-management model based on the innovation economy (Including 68 indicators and 7 components) and thus the model components were identified. In the following, with the help of confirmatory factor analysis, a structural model was designed that shows the relationships between each component. The factor-based component of factoring 0.86 has the highest correlation with strategic cultural management. Then, the components of high selection with factor load 0.80, maximum outsourcing with factor load of 0.79, market infrastructure with factor load of 0.74, focus on intangible resources with factor load of 0.70, increasing synergy with factor load of 0.69, and provision of alternative services based on customer demand with load The factor is 0.67.

Bankruptcy prediction in studies and articles in the areas of Accounting and Management are discussed and many studies on the experimental method is more effective for bankruptcy prediction was carried out. The aim of this study is to compare the financial and indicators of corporate governance for bankruptcy prediction of companies listed on Tehran stock exchange. As the sample were selected variables into two categories that bankruptcy as the dependent variable and the number of 40 indicators or factors affecting predicted the crisis or financial distress in two groups of 31 rats financial ratios and 9-indices corporate governance as an independent variable used is taken. In this study we compare the 4 methods famous prediction models vector machines, artificial neural networks, artificial neural networks optimized by genetic algorithm and logit regression action. Which ultimately artificial neural network optimized by the genetic algorithm works best compared to other models showed. It also has a feature comparison ratios and financial indices of governance, Ratios your finances as characteristics of effective and valuable for predicting bankruptcy showed. The precision of the estimates for properties Ratios Financial is the highest level. At the end it can be concluded that the best model for bankruptcy prediction is the use of ratios financial artificial neural network optimized algorithms Genetics is. This algorithm has the highest accuracy achieved and error is minimal. Therefore it could make it as a model of reliable, sustainable and practical.

Historically, many people such as Charles Littleton believe  that Double-entry bookkeeping has become common nearly in the 13th Century in Italy. Some consider  Luca Pacioli as the inventor of this system. Littleton has stated seven items as the double-entry accounting requirements ; he assumes that these seven preconditions have never been gathered together in anywhere and anytime else before 13th century. The main purpose of the present article is to answer this question: have those seven preconditions, which had been considered by Charles Littleton for creating double-entry bookkeeping, really not gathered together in anywhere and anytime else before the 13th century? In line with answering this question, firstly the preconditions required for double-entry bookkeeping have been considered and then the historical resources and documents are analyzed for finding documents and analogy of mutual system application. The present study, in terms of theoretical research and analytical method was considered as the research methodology. According to the signs and evidences obtained from the Achaemenid, there was a regular and exact accounting system in that era. Finally, the events and incidents which made scientific and economic relations  possible among Middle East and Europe, especially Italy in Medieval era, were studied. It is also noted that in the present text “Iran” not just refers to the country of Iran surrounded in the current geographical borders, in fact it refers to the geographical and cultural area of Iran during historical times and periods.

The recent decades of business-management have put managers at the heart of the challenge, which ignoring and failing to identify them leads to the elimination of competition. Accelerating the evolution of these developments and the complexity of the current activities of companies, in addition to the need for financial managers' skills to make optimal decisions, has also made it necessary to provide an audit report to the community. The present study examines the relationship between financial intelligence of managers and audit quality (auditor's specialty in industry, reputation of the audit firm, auditor's term, and internal audit unit) with moderating role of auditor's ethical behavior. The ethical behavior of the auditors and the financial intelligence of the managers were measured by a researcher-made questionnaire and the hypothesis test was performed using information from 110 selected companies. The results of the research showed that audit quality has a positive and positive relationship with financial intelligence of the managers of the companies and the ethical behavior of the auditors also strengthens the relationship. The results of this study showed that the auditor's choice with good reputation, the increase of the auditor's tenure period, the auditor's auditor and the presence of the auditor is related to the financial intelligence of the managers, and the ethical behavior of the auditors has a positive effect on the relationship between audit quality and financial intelligence of the managers.