نشریه چشم انداز حسابداری و مدیریت
سال سوم شماره 23 (بهار 1399)

The present study examines the impact of auditor conservatism and the rating of auditing firms on profit management based on accruals. This research is applied in terms of purpose and in terms of methodology, correlation is a type of causal (post-event) research. The statistical population of the study was all companies listed on the Tehran Stock Exchange, which were systematically eliminated by 117 companies as a sample of selected research and surveyed over a period of 5 years between 2014 and 1397. Modified Jones model was used to measure the profit management variable. The method used to collect information is library and multiple linear regression has been used to test the hypotheses. Stata version 15 software was used to run the tests and estimate the models. The research results show that auditor conservatism does not affect the management of interest based on accruals. Ranking of auditing firms has a negative impact on profit management based on accruals. In other words, in companies whose audits are performed by top-ranked institutions, profit management based on items has less commitment.

The purpose of the present study is to investigate the effect of institutional ownership on the value and risk taking of Tehran Stock Exchange-based companies. Institutional ownership was determined through the ratio of ordinary shares to institutional investors in a company to the total shares of that company. The statistical population of the research was capital-listed companies active in Tehran Stock Exchange in the year 2013 to 1396, with 116 companies selected by sampling. In order to test the hypotheses, the type of regression model was first determined, then the statistical regression models were estimated. The results of the data analysis showed that the results of the data analysis showed that the institutional ownership of stocks had a significant effect on the value and risk taking of Tehran Stock Exchange companies.

This study seeks to clearfy the case,whether the studied components have any influence on tax culture and compliance or not? This research from purpose point of view is an applied research.The stastical group of this research , includes active job tax-payers of Western Azarbayjan province who have payed tax at lest for 2years up to 2019. To collect the data , questionnaire prepared by research, approved by the supervisor , has been used. After determining sample size ,its validity and reliabity by Cochran formula,which selected 383 persons out of 193570 persons, about 400 questionnaires distrubted among job tax-payers of province and about 384 collected questionnaires were analyzed by SPSS software. Since hypothsis 4 was abnormal,it was tested by T test and rest of hypothesis because of their abnormalities were tested through non-parametric test.It was found,apart from first hypothesis which is about the process of automating , other hypothesis have a significant relationship with the culture of tax and compliance . It means hypothesis 2 to 6 are effective on tax culthure and compliance.finally in line with research findings ,some practical recommendations for improving tax culture and compliance as well as some proposals for future researcher's studies,were presented.

The quality of financial reporting is an important criterion in the correct decision of investors, and shareholders rely on financial reports to invest more or sell their shares. Numerous factors can improve financial reporting. One of these factors is the expertise of the auditing industry. In the present study, the effect of auditor's expertise in industry on the quality of financial reporting of companies listed on the Tehran Stock Exchange is examined. This research is applied in terms of purpose and in terms of methodology, correlation is a type of causal (post-event) research. The statistical population of the study was all companies listed on the Tehran Stock Exchange. 127 companies of Sanat Khodro Company were selected as the research sample and were surveyed for a period of 6 years between 1392 and 1397. The method used to collect information is library and multiple linear regression has been used to test the hypotheses. Stata version 15 software was used to run the tests and estimate the models. The results of the study show that the auditor's expertise in the industry has a positive and significant effect on the quality of financial reporting. In other words, in companies whose audits are performed by industry-specific auditors, the quality of reporting is much higher than in other companies.

An important factor approaches to conservative monetary policy. But conservative approach to reduce expectations of future performance of the business units as well. Monetary policy, using tools such as the rediscount rate, open market operations to control liquidity and statutory reserves apply. The purpose of this research is fundamental to reply to three questions first, what does that conditional conservatism is commercial credit companies? Second, firm size affect the relationship between conditional conservatism and commercial credit to companies? Third, monetary policy affect the relationship between conditional conservatism and commercial credit to companies? In this study, conditional conservatism as an independent variable, Company size and tighter monetary policy as an adjustment variable and commercial credit companies are as dependent variable. The study aims to achieve three main hypotheses based on the theoretical foundations Dai and Yong (2015) has been drafted and presented. The sample are 84 companies that have been selected by systematic elimination.The research in the period 2013-20181 using generalized least squares regression has been done. The results of the tests showed the hypothesis the first conditional conservatism and significant negative impact on the Company's business reputation. Second, the relationship between firm size and conditional conservatism is commercial credit companies and significant negative impact. And third that monetary policy has no effect on therelationship between conditional conservatism and not commercial credit companies.

This study examines the relationship between independence, professionalism and professional skepticism about audit quality. The present research is applied and in terms of how to collect information, descriptive-survey, based on the model of structural equations. The statistical population of auditors working in Mashhad auditing institutes was selected. The suitability of the proposed model was examined by explaining the hypotheses in the standard estimation mode and the significance of the parameters using Smart PLS software. The results at the 5% error level showed that there is a significant relationship between independence and audit quality. There is a significant relationship between professionalism and audit quality. There is a significant relationship between professional skepticism and audit quality.

The study looked at the impact of social pressures, commitment, and personality traits on auditors' judgments. The statistical population studied by auditors working in 21 auditing institutes was selected as a member of the community. According to the available population size and Cochran's sampling formula, the sample size was approximately 250 people and 350 distribution questionnaires, of which 289 statistical questionnaires could be analyzed. To test the hypotheses, the value of the probability of model fit in the significance state of the parameters was used. The suitability of the model was examined by explaining the hypotheses in the standard estimation mode and the significance of the parameters by modeling the structural equations with the help of Smart PLS software. In statistical analysis, with the help of path analysis test and based on the adjusted model, the results showed that there is a significant relationship between the pressure of obedience and the judgment of auditors. There is a significant relationship between compliance pressure and auditors' judgment. There is a significant relationship between professional commitment and auditors' judgment. There is a significant relationship between emotional commitment and auditors' judgment. There is a significant relationship between normative commitment and auditors' judgment. There is a significant relationship between continuous commitment and auditors' judgment. There is a significant relationship between power gap and auditors' judgment. There is a significant relationship between individualism and auditors' judgment. There is no significant relationship between patriarchy and auditors' judgment. There is a significant relationship between uncertainty and auditors' judgment.

The present study examines the relationship between the ethical characteristics of auditors in the audit process. The independent variable is the ethical characteristics of the auditors and the dependent variables; the audit risk assessment stage, the planning stage, the audit operation implementation stage, and the audit reporting stage. The statistical sample included 374 accountants from Khorasan Razavi province and were assessed by a questionnaire consisting of two sections. To assess the ethical characteristics of auditors, a 6-question questionnaire and a 20-question questionnaire were used. In order to gather information between the respondents, it was presented. The collected data were then analyzed after entering the Amos software program. The research results show that increasing the auditor's ethical characteristics index improves the four stages of auditing. There is also a positive and significant relationship between the ethical characteristics of auditors and the stage of audit risk assessment, planning stage, audit implementation stage and audit reporting stage.

The financial scandals caused by the bankruptcy of some of the world's largest corporations as a result of poor corporate governance have reduced public confidence in financial reporting. Thus, the use of value-based economic criteria to assess the value and performance of the company on the one hand, and the need to design and establish appropriate processes to manage the company on the other hand, was felt more than ever. Therefore, the demand and consequently the studies to meet the above needs and as a result, to provide a more transparent and appropriate presentation of financial reports of economic enterprises has increased. In this study, the impact of corporate governance on company value has been tested by comparing it with four new performance appraisal criteria including economic value added, shareholder value added, market value added and cash value added.

The aim of this study was to investigate the effect of organizational strategic capabilities on innovative employee performance. They are correlated in terms of the purpose of the applied research, in terms of the method of conducting the research. The statistical population in this study consists of all employees of the General Department of Economic Affairs and Finance of Ardabil province, whose number is equal to 460 people. Sampling is a stratified random method. Morgan's table was used to determine the sample size, according to which the number of statistical samples was 210, and the present study was conducted in two theoretical and practical sections. In the theoretical part, the necessary information was obtained using library and documentary methods, and in the practical part, standard field questionnaires and standard questionnaires were used to collect information. Data analysis was performed using laser software and structural equation testing. The results of the research show that the strategic capabilities of the organization have a significant effect on the innovative performance of employees.