فصلنامه مطالعات حسابداری و حسابرسی
پیاپی 33 (بهار 1399)

Managers' optimism is a personality trait that is idefined as having a positive belief in each aspect of an event under uncertainty conditions. According to the researches in this area, managers' optimism can be arrised from two factors. One is the economic incentives and the other is people's mental response. In the present research, the concept of manager's optimism, its underlying factors, and the proxies used in the accounting, finance and psychology literature in order to measure it, are discussed. Finally a new insight about managerial optimism have been presented by describing concepts related to two type of optimism, optimism in financial reporting, and its relation with overconfidence and moltivated reasoning.

The Audit Committee is a controlling mechanism in corporate governance structure in order to aligning the interests of managers and stakeholders and exerted through monitoring and control and it has been required in Iran in recent years. So the question that arises in this study is how does the audit committee work on non-transparent and complex tax avoidance activities? Does it based on the value-creating perspective increase these activities or, in accordance with the agency theory reduces tax avoidance activities? Accordingly, the main purpose of this study is to investigate the effect of the audit committee's characteristics on tax avoidance. So 114 listed companies in Tehran Stock Exchange during the period of 2013 to 2017 were selected as sample and their data were analyzed by combined analysis method. The findings of the research show that the characteristics of the audit committee, including: Independence, size and financial expertise of the members of the audit committee, have a negative and significant impact on corporate tax avoidance.

Designing and implementing an incentive program in the right way requires sufficient knowledge of theory and theoretical perspectives to the type and structure of incentive plans and executives reward administrators. Because motivational programs without theoretical backing or without consistent with the theoretical foundations, necessarily will not be lead to a reduction of agency problems and therefore the motivation to maximize corporate value and the interests of all stakeholder groups. The main reason from rewarding is that the design of remuneration to managers who are responsible for organizational responsibilities and create an incentive for better performance of managers. Existing theoretical approaches to explaining management’s bonus contracts, can be useful for design a contract that provides the interests of all stakeholder groups. That Executive compensation contract is to minimize agency costs or result in the power management in formation and how they are paid, Determining a company's value changes. For if properly designed to minimize agency costs, it enhances the company's value and if the result of administrative power, rarely will increase the company's value.

The main objective of this study is to evaluate the impact of the implementation of the recommendations of the Audit Committee characteristics of internal auditing in companies listed on the Tehran Stock Exchange. The sample included 150 companies listed in the Tehran Stock Exchange. To test the hypothesis using multiple linear regression is used. The findings show that; between the characteristics of the audit committee; independence, expertise and knowledge, meetings, the size of the Audit Committee, and implement the recommendations of the internal audit, there is a significant positive relationship. The results show that also between senior management features; support for the management of the internal audit unit and reduce the influence of management on the appointment of the head of internal audit units by implementing internal audit recommendations, there is a significant positive relationship.

In this thesis, the relationship between capital structure and management ownership and the companies listed in Tehran Stock Exchange was tested and evaluated for a period of 5 years (2009-2013) with a sample of 108 companies.The research hypothesis was tested based on the proposed model, using multiple regressions. For this purpose, the component of capital structure was considered as the independent variable, the component of management ownership as a moderating variable and the component of corporate performance as the dependent variable (Tobin's Q ratio, the return on shareholder’s equity and the ratio of stock market value to book value of shareholder’s equity).The results showed that due to the concentration of management ownership, the management ownership will moderate the relationship between capital structure and corporate performance index (Tobin's Q ratio) and this adjustment is a direct and positive. Additionally testing hypotheses suggest that there is no  relationship between the relationship between capital structure and the return on shareholder’s equity (ROE) and the ratio of stock market value to book value of shareholder’s equity (M/B) because of  managerial ownership concentration.

The aim of this study is the effect of cost structure and Uncertainty in future demand on Asymmetry of cost behavior in the Tehran Stock Exchange. For this purpose Three hypotheses are developed and data on the 105 companies in Tehran Stock Exchange for the period between the years 2007 to 2017 were analyzed. This regression model using panel data with fixed effects approach, reviews and tests. The results showed that behavior of costs Sticky that arising from the asymmetry in the behavior of costs in companies listed on the Tehran Stock Exchange there. In addition, the results showed that the relative level of fixed costs in the cost structure increased behavior of asymmetric cost the company and consequently, increase the Asymmetry of cost behavior. Also, The results show that the level of demand uncertainty increase the Asymmetry of cost behavior in the companies listed on the Tehran Stock Exchange..

This article provides an overview of the financial reporting frameworks. In this regard, first, the financial reporting frameworks have been explained in the USA and then the way in which standards have been formulated in Iran and the reasons for the differences in national standards have been discussed. It is important to note that the purpose of financial reporting frameworks is to assist the board in formulating accounting standards, to assist auditors in commenting on financial statements, and ultimately to assist users of financial statements. Therefore, financial reporting frameworks can be considered as constitutional, which on the one hand sets out the general principles for formulating standards in the field of standardization and on the other hand the content of financial statements in the user domain. It should also be noted that the constitution must maintain its credibility over the long term and not change with the slightest change in the workplace. However, the current elaborative frameworks have not been formulated as such and contain details that may lead to failure in achieving the objectives