مجله پژوهش های کاربردی در گزارشگری مالی
پیاپی 15 (پاییز و زمستان 1398)

Internal audit has a critical role in managing and conducting the organization's operations. Organizations with an efficient and effective internal audit department, can more accurately evaluate the risks of businesses, processes and commercial systems. In current research, by using Delphi research methodology and a survey of 210 professional and academic experts, it was tried to identify the internal audit quality criteria approved by the experts, in order to design a suitable model for the Iranian environment. For this puepose, based on the literature review and the research background, 29 criteria were identified which were classified in four sections including: a. Competence of internal auditors with eleven criteria; b. Independence of the internal audit department with eight criteria; c. Criteria related to the performance of internal audit work with seven criteria; and d. Other criteria with three criteria. Data were analyzed by utilizing “R” software with a confirmatory factor analysis model. The results of the study indicate that 18 criteria have been adopted, which provides a model for the quality of internal audit.

In the present paper, the predictive error of management as one of the increasing non-systematic risk factors through the information asymmetry channel is discussed and explained. Also, the existence of a dynamic and appropriate information environment can reduce this relationship by reducing information asymmetry. The aim of this study was to investigate the relationship between management forecasts and the unsystematic risk with regard to the role of desirable information environment. In order to measure the unsystematic risk we used the capital asset pricing model. This research is based on the method of data collection in the field of descriptive accounting research. From the perspective of  the target, it is applied and in terms of the method is a correlation-regression analysis. The test research hypotheses, multivariate regression analysis and panel data approach with fixed effects is used. The statistical population of the study is the companies listed in Tehran Stock Exchange between 2011 and 2016 and the sample size is 528 observations (year - company). Findings indicate that there is a positive relationship between management forecasts and the unsystematic risk and desirable information environment have the reverse effect on this relation and reduce the strength of this relationship

In this paper, effect of economic related firms’ earnings quality on market risk has been reviewed, In Tehran Stock Exchange during the years 2013 to 2017 and a sample of 170 companies. According to the concept of information transfers and previous experimental studies related to earnings quality, it is expected that the higher earnings quality of related economic companies, reduces company systematic risk. Therefore by using sets of economically related firms. This study provides convincing evidence to confirm the impact earnings quality of economically related firms on market risk, provides economically related firms on market risk, which is a confirmation of the information transfers in the Tehran Stock Exchange and provides evidence of the adverse effects of the quality of financial information. Specifically, the results show that in addition to the earnings quality of the company, earnings quality to economically related firms which are part of an industrial groups, also reduces extra burden of company returns in market factor. Three different criteria were used to measure earnings quality that yielded similar results.

Today, in most countries, in order to minimize the negative effects of information asymmetry between management and owners, lowering agency costs, lowering capital costs, and increasing company value, mechanisms such as internet financial re-porting have come to the fore. In this reporting, companies, in addition to financial performance, have a noticeable interest in disclosing other aspects of their performance, such as environmental performance, social performance, and regulatory procedures. Disclosure of non-financial information can help bridge the gap be-tween the financial information provided in the traditional model and the information needs of users. Therefore, in view of the importance of internet financial reporting, the effect of this new reporting method on the value of the company has been studied in the present study. In this research for examine of financial reporting we divided to content items of internet financial reporting, present items of internet financial reporting. According to the results of the research, financial information and perspective of company have the most impact on quality of Internet financial reporting.

The desire to change the dividend payment method is due to the lack of transparency in the financial situation and the undesirable structure of financial reporting so that managers try to limit the changes in dividends to cover the risks of lack of transparency. In this paper, the goal is to examine the dividend smoothing based on the quality of disclosure and the quality of the information environment. For this purpose, the data of the companies listed in the Tehran Stock Exchange for the period 1388 to 1395 have been extracted and the combined data regression model has been used to test the hypotheses of the research. The results of the research indicate the confirmation of research hypotheses. In other words, the results of the research indicate that dividends smoothing is a function of disclosure quality criteria. Also, the quality of information environment has a significant effect on the dividends smoothing. But when the level of disclosure quality changes, the quality of information also changes and it affects the dividend smoothing so that, by changing the level of interactive effect of disclosure quality and information environment, dividends smoothing also fluctuates and changes.

Today many companies and organizations make established their operations using economic, social, environmental, and company domination. They also measure and announce their activity using sustainable reporting.  Accordingly, the current study aimed to investigate the role of sustainability reporting on the earnings management in achieving the earnings thresholds in the companies listed in Tehran Stock Exchange. In this research, information on 183 companies accepted in Tehran Stock Exchange has been gathered from 2011 to 2016. Corporate sustainability has been analyzed by measuring the various dimensions of economic, social, environmental reporting and corporate governance and hypotheses have been analyzed using structural equation modeling and constructive model. The overall results of the research show that with increasing the sustainability index, managers who are exposed to avoid earnings decline and avoid negative earnings surprises are less likely to manage earnings through accruals. The results of the hypothesis tests show that there is a negative and meaningful relation between the sustainable index and the earning management with the aim of reaching the earnings thresholds, avoiding the earning decrease, and avoiding the negative earnings surprises. The overall results of the research show that with increasing the sustainability index, managers who are exposed to avoid earnings decline and avoid negative earnings surprises are less likely to manage earnings through accruals.

This paper investigates the effect of audit quality on managers' over confidence and the possibility of fraudulent reporting of Iranian company's by panel data technique. In this concern, financial data of 174 listed shared corporations in Tehran Stock Exchange during 1388 -1394 [1218 observation] proceeded. The study identifies some proxies for audit quality index which includes the degree of accountant specialization on industry, audit reliability, auditor experience time duration and finally audit independence index. Regarding operationally indication of audit quality the research applies multi-dimensional approach in adverse with last literature studies. Then the probability of fraudulent reporting measured by two indices including the probability of fraudulent and earning management. Research findings by multivariate regression method indicates that by 95 percent confidence, the audit quality has negative and significant effect on probability of fraudulent and earning management but there is no significant relationship between audit quality and management overconfidence.

The primary role of financial reporting is to effectively transfer information to individuals outside the organization, and performance management is one of the four roles of management accounting that provides information for performance evaluation, which enhances the quality of financial reporting. On the other hand, one of the important tools in evaluating the performance of organizations is the Balanced Scorecard model. Accordingly, it is necessary to develop a balanced scorecard model based on the Islamic approach in societies that seek to govern ethical and spiritual values ​​in their organizations. To this end, the grounded theory approach has been used. For this purpose, 29 semi-structured interviews with experts were conducted and data were analyzed using maxqda software. The findings showed that the Islamic social responsibility perspective dimension was added to the traditional BSC model and placed before the dimension of growth and learning and maintained its cause-and-effect relationship with other dimensions. Customer satisfaction has also changed in the traditional view of customer service afterwards, and financial, internal processes, and learning and development are very similar to the bsc model, but there are differences in key performance indicators in each dimension consistent with Islamic teachings.

Today, maintaining public interest, observance of shareholders' rights, transparency of information and the obligation of companies to perform social responsibility are among the most important ideals that have been considered more than past by various supervisory and enforcement agencies. The realization of these ideals requires the existence of solid laws and proper implementation mechanisms, the most important of which is corporate governance. Corporate governance can reduce the problem of agency between shareholders and managers, but for this purpose, it is necessary to use a support mechanism that can reduce the information asymmetry between managers and shareholders and provide credible accounting information for all stakeholders and improve the variable Ownership. This mechanism is an accounting conservatism.
The sample of the study consisted of 104 firm listed in the Tehran Stock Exchange during the period 2010–2018. As for performance, it was measured by two proxies: return on assets (ROA) and Tobin’s Q the results of the survey show that accounting conservatism cannot consolidate and strengthen the positive impact of ownership structure on firm performance by reducing the conflict of interest and information asymmetry.