نشریه دانش حسابداری و حسابرسی مدیریت
پیاپی 34 (تابستان 1399)

The preparation of financial statements of banks according to International Financial Reporting Standards has been binding and Applied to banks since the beginning of 2016, but before that, no measure was taken for reduce systematic risk, also, lack of  the data and information and Appropriate software and rating agencies have been Another problem for banks to implement international financial reporting standards, and concurrence of this issue with the main problem of banks, the unrestrained growth of bad debts, have made the banks in a very uncertain conditions. According to most experts, in order to reduce the bad debts, necessary actions should be taken to implement the expected Credit model in International Financial Reporting Standards No. 9, in line with this, This study investigates the International Financial Reporting Standards (IFRS), with emphasis on Expected Credit losses Model (ECL) in Iranian Banks. Accordingly, the required information was gathered mainly through library studies and opinion of the experts through a fuzzy Delphi method and, in essential cases, by interviewing. In the current research, the main objective is to evaluating the current status that is International Accounting Standards (IAS39) and to Achievement to an appropriate model (expected loss model) for accounting and financial reporting of Iranian banks. Based on the findings of this study, the key factors of an appropriate accounting and financial reporting model for the facilitie (expected loss model) has been Explain and proposed.

The purpose of this research is to provide a model for price determination and financial control of products with contingency approach. To this end, 7 management tools based on the IFAC classification have been considered for cost estimation and financial control tools, and 12 effective contingencies have been analyzed for these tools. The data analysis of 117 companies accepted in Tehran Stock Exchange was carried out using the structural equation model in PLS software, and finally a suitable model and matrix of significance-related function were extracted. The results of this research indicate that the four factors of organizational structure, cultural factors, company size and technology are enjoyed important and appropriate among companies, and the five factors of the economic environment, the professional sector, human resources, organizational strategy and the external environment, despite the high importance, observed inadequate performance and should be strengthened, and the three factors of the competitive environment, financial resources and corporate governance due to the existence of a monopoly market in Iran have an important and inappropriate performance among companies.

The importance of cash in financial literature and decision-making realm has always made it the focus of attention of financial institutions and users of financial statements. Moreover, the issue of social responsibility and its impact on corporates’ financial and social performance has been one of the major issues in accounting and financial research for so long. Also, the relationship between these two variables cannot be studied meticulously without considering the function of other factors such as systematic risk or corporate governance factor. To this end, the main objective of the current study is to investigate the relationship between social responsibility and cash holdings with an emphasis on the mediating role of systematic risk factors and corporate governance. The required data for this study were gathered based on a systematic removal sampling method and the resulting statistical sample consisting of 118 companies between the years 2011 and 2016. To test the hypotheses, multivariate regression analysis and compositional data analysis method were conducted using the econometric software Eviews. The results show that systematic risk and corporate governance have a mediating role on the relationship between social responsibility and cash holdings; in fact, systematic risk weakens this relationship, but corporate governance strengthens it.

The purpose of this study is investigation of the effect of psychological variables on auditors' whistle-blowing based on psychological safety theory. A sense of psychological safety indicates that one is able to express oneself without fear of its negative consequences. Statistical society of this survey contains 430 auditors working in auditing profession in 2019 which have been selected by random sampling method. The present survey is functional in purpose and descriptive correlation in method. The survey’s data has been collected by questionnaire tool and for investigate the effects of factors on whistle-blowing and also the structural equation modeling method by PLS software was used to present the recommended pattern. The outcomes of the survey revealed that survey’s factors have positive and meaningful effects on auditors whistle-blowing. The results also show that job motivation is placed on the highest level of affecting among the studied factors in the aspect of affecting the auditor’s whistle-blowing.

Performance appraisal and management accountability require Performance Based Costing and accurate cost. In this regard, the purpose of this study is to present a new method for performance based costing according to academic performance cycles in universities and higher education institutions. This study is a case study at Shiraz University for fiscal year 2018 and first and second semester of academic year 2017-18. The approach used in this research is an inductive approach to model implementation based on a hybrid (systematic) approach to designing a Performance Based Costing model. Observation and interviewing were used to identify and quantify activity-related stimuli (for operational and support units). The cost of all responsibility centers in Shiraz University has been determined by a new approach in eleven steps of implementation (in accordance with the environmental characteristics of Iranian universities) and by applying output-driven (real) drivers, performance cost and capacity cost after determining the capacity and efficiency ratios were calculated. Finally, in this paper, performance cost, cost, and cost of capacity are accurately and systematically calculated which can be a good basis for evaluating the performance of organizational units and organization managers as well as implementing performance-based budgeting.

Sustainability is a wider concept that incorporates other concepts of social responsibility and is examined with concepts such as sustainability of competition, sustainability of reporting and social sustainability. The purpose of this study was to investigate the role of social impact risk management on the relationship between sustainable performance and investment efficiency. The purpose of this research is applied and from the methodological point of view is descriptive-correlational research. For this purpose, the required data from 79 listed companies in Tehran Stock Exchange during the period 1391 to 1395 were collected.In this research, social risk management involves risk management of social impact, as well as sustainability, including reporting sustainability, competition, and ownership. The results of the research indicate that social impact risk management reinforces the relationship between reporting sustainability and competition with investment efficiency, but does not strengthen the relationship between property sustainability and investment efficiency.

Audit committees are one of the key pillars of the corporate governance system, whose effectiveness is important in achieving the objectives of the system. The purpose of this study was to analyze the dimensions and components of each dimension of audit committee performance in companies. To this end, this research has systematically evaluated and systematically analyzed the results and findings of previous researches using a qualitative approach and meta-synthesis tools. In this study, a total of 291 articles were extracted and reviewed. The findings of this research led to the identification of twelve dimensions including committee collective characteristics, reporting characteristics, quantitative performance characteristics, corporate governance characteristics, control environment, continuous improvement and training, organizational structure, characteristics Financial, internal regulatory characteristics, external regulatory characteristics, organizational culture, and socio-psychological characteristics. Finally, using the Shannon entropy quantitative method, based on the content analysis approach, the effect coefficients of the identified components were investigated in the final research. The findings indicated that the most important factors affecting the performance of the Audit Committee are the expertise and financial expertise of the Audit Committee members, the establishment of the Internal Audit Unit, the establishment of the necessary internal authority, and the gender diversity within the Audit Committee. Applying the results to increase the performance of audit committees leads to issues such as financial reporting, risk management, stakeholder compliance, etc., all of which are deeply rooted in corporate governance.

Public Sector Internal Audit creates value-added by identifying and controlling public sector environmental risks. Internal auditing to have effective support for the management of organizations in the public sector must be sufficiently effective and acceptable. In other words, if internal auditing in the public sector seeks to accomplish its goals and missions effectively it must be capable. An effective and capable internal audit activity can be a tool to improve performance and increase public confidence in the public sector. The purpose of this study is to present a model for internal audit capability in public sector institutions of Iran; this is a qualitative research base on fuzzy Delphi method. The statistical population consisted of 53 experts and elite in internal audit who were selected as the expert group of the research by using non-probability chain sampling method. Finally, following the gather of the questioners of the experts, we present the model for internal audit capability in public sector institutions including dimensions, levels and key process areas which are customized to the of our country’s conditions. This model can enhance the level of performance and assess financial and operational accountability in addition to the continuous improvement of internal audit activity in public sector institutions.

In this paper, we examine the relationship between Vigeo's social responsibility rating with the financial performance and firm value of 118 companies during the period from 1386 to 1396. Vigeo Social Responsibility Indicators are based on six dimensions of business behavior, corporate governance, social participation, environment, human resources and human rights. The content analysis method was used to measure these indices. Also, to measure the firm's value, the criterion of abnormal returns and the indexes such as return on assets, return on equity, return on investment, sales return, and Tobin's Q ratio were used as a measure of firm performance. Research findings indicate that disclosed indicators of corporate governance (board and shareholders) dimensions and business behavior (customers and business integrity) have the highest and most socially highest levels of disclosure in companies. In other words, companies typically disclose reports on procurement contracts, commodity information, as well as the number and name of board members, percentage and amount of each shareholder. The results of the research hypotheses indicate a negative relationship between the corporate responsibility rating based on Vigeo's social responsibility indices with firm value and a positive relationship with financial performance.

The purpose of this study was to Evaluating credit Auditing Risk by Data Mining Approach in banks listed in the Tehran Stock Exchange during the year of 2017 that has been developed based on data taken from 200 people who take out a loan of bank. Credit risk is the probable risk of loss resulting from a borrower's failure to repay a loan or meet contractual obligations. Traditionally, it refers to the risk that a lender may not receive the owed principal and interest, which results in an interruption of cash flows and increased costs for banks. Although it is impossible to know exactly who will default on obligations, properly assessing and managing credit risk can lessen the severity of loss. In auditing Extracting appropriate information from infinite number of data requires modern methods. Data mining is one of these tools and approaches. The research methodology is descriptive -survival and it can be considered as a type of applied research in terms of nature and content. The important inputs variables have been defined in feed forward neural network are annual income, Deposits go throw, house, job, Work experience, Family status, and check book status. In this research one major hypothesis were set forth. After completing the research and doing graphical tests in data mining technique, the research hypothesis was confirmed. Finding show that data mining technique has precise of 97 percentages approximately.

The purpose of this study is to providing models for measurement of sticky dividend phenomenia anf amount of lifecycle anf audit quality effects on it. I use audit size, audit tenure, and audit expertise as audit quality indexs. And use cost stickiness models for measurement of dividend stickiness. I also use 119 listed companies in Tehran stock exchange data in seven years from 2010 to 2016 for testing the rsearch hypotheses. I use multi variable regression and logestic regression for test the hypothses. Th results indicate that there is sticky dividend phenomenia in Tehran stock exchange firms. Moreover firms in growth stage of its lifecycke or in wane cycle are less engage in this policy. But firms that are in puberty stage engage more in sticky dividend policy. Also I find that audit wxpertise and audit tenure decrease that phenomenia whereis audit size has not any relation with sticky dividene. This result can be usefull for investors and creditors in economic decision making.

Promoting corporate sustainability, as an important strategy for companies, is not a coincidence, but can be improved by identifying and considering different factors. Therefore, identifying the effective factors on corporate sustainability is essential. Effective factors on corporate sustainability are divided into financial and non-financial categories. The purpose of this research is to design a pattern for non-financial effective factors on corporate sustainability. The research approach is qualitative and based on thematic analysis. In this research, a pattern for non-financial effective factors on corporate sustainability has been provided by interview with experts and by using a snowball sampling method based on the thematic analysis of the interviews. The research results showed four dimensions include: company structural characteristics, management factors, business factors and macro factors, six components include: company structural characteristics, individual level, organizational level, business factors, social factors and political factors and thirty-nine indicators are affecting on corporate sustainability. In addition to confirming many of identifying factors in previous research, new factors such as society culture, sanctions, corporate political relationships, legal requirements, organizational culture, managers' religious attitudes, green consumption, job satisfaction, and product variability have been identified as non-financial effective factors of corporate sustainability. Accordingly, it is suggested that government and relevant organizations provide the necessary background and incentives to observe and disclose corporate sustainability by promoting society culture and codification legal requirements and companies by promoting organizational literacy and job satisfaction.

Organizations make different strategic decisions for their survival and success. This requires the strategies for using resources to be parallel widely in order to achieve success in competitive market and taking responsibility. The purpose of this research is modeling for measurement and application of intangible resources in achieving competitive advantage and its impact on dimensions of corporate social responsibility. In this regard, the financial statements of 190 accepted companies in Tehran security exchange have been analyzed for the period of 2009-2018. In this research, exploratory factor analysis has been used, also structural equation modeling with partial least squares approach has been used for testing hypothesis. The results of testing indicate that using minimum and maximum intangible resources lead to competitive advantage with the type of cost leadership strategy and differentiation strategy respectively. In other word, resources which lead to competitive advantage cause better performance and addressing different aspects of social responsibility.

We examine if and how corporate social responsibility (CSR) affects the relation between risk taking incentives of CEO compensation (i.e. vega of CEO compensation) and measures of firm risk. This research has been carried out using annual data of companies accepted in Tehran Stock Exchange during the period of 2011-2017.For testing of research hypotheses, multivariate linear regression has been used based on panel data. Empirical results show that vega has a positive and significant effect on firm risk only in low CSR firms that attempt to maximize only investing stakeholders’ interests. In high CSR firms, that attempt to balance the interests of both investing and non-investing stakeholders, vega has no effect on firm risk.We examine if and how corporate social responsibility (CSR) affects the relation between risk taking incentives of CEO compensation (i.e. vega of CEO compensation) and measures of firm risk. social responsibility (CSR) affects the relation between risk taking incentives of CEO compensation (i.e. vega of CEO compensation) and measures of firm risk

Cognitive styles are considered to be a constant feature in the organization and processing of information and comprise a set of orderly mental behaviors that deal with mental maps and problem-solving. The purpose of this article is to study the effect of Kolb's Cognitive Styles of auditors on fraud risk assessment. Kolb's cognitive styles include convergent, divergent, Assimilator, and Accommodator styles. The statistical sample of the research consisted of 539 auditors working in the auditing institutes of the Iranian Society of Certified Auditors and the audit organization located in the geographical area of Tehran in 2019 which were selected using simple random sampling. The research method is a descriptive survey and the instrument used in the research is the standard questionnaire. Structural equation modeling using Lisrel software was used to analyze the data and test the hypotheses. The research overall results show that there is a relationship between Kolb's Cognitive Styles of auditors and fraud risk assessment and respectively the Assimilator, divergent, Accommodator and convergent cognitive styles have the most influence on the fraud risk assessment.

The aim of the current research is to propose a comprehensive model for value added tax (VAT) audit quality given the environmental characteristics and the conditions governing the country. Accordingly, considering the exploratory approach of the research and using qualitative approach, grounded theory method was used. To this purpose,in the first half of 1398 by asking about the opinions of 26 cases of experts with VAT audit expertise, who had executive experience in this area, through deep interviews, factors affecting VAT audit quality were investigated. Finally, the "integrated model of VAT audit quality in Iran", including causal conditions, interfering factors and the ground, as well as the strategies to achieve VAT audit quality and its consequences was presented. In this research VAT audit quality was investigated using system approach. This perspective has considered the quality of all components of the ruling system in Iran's VAT system. Research data were analyzed, and the main categories and sub-categories(concepts) were extracted. Using system approach that embraces two macro parts, including VAT audit service providers at three micro-levels (work level, tax dispute resolution level, and organizational level) and (VAT taxpayers), the model of VAT audit quality in Iran was designed and the categories emerged in its framework were proposed. Given the lack of comprehensive research in Iran in this regard, the designed multidimensional model is the result of various experts' opinions at the above mentioned levels that presents a comprehensive broad perspective toward tax audit quality in VAT system in Iran.

This article examines the meta-analysis techniques used in accounting and auditing research in a comparative manner. The present article reviews the basics of these techniques in terms of their application in accounting and auditing research. Research Method in this study is library method. The findings of this study show that use of meta-analysis techniques in accounting and auditing research has had a very low number and variety in compare to other fields. Printed Latin articles on accounting and auditing meta-analysis from 1985 to 2018 four meta-analysis techniques, Hinter et al (1982), Hunter and Schmidt (2000), Lipsey and Wilson (2001) and the Stouffer combined approach have been used. This study is the first article to provide an overview of how to apply meta-analysis in accounting and auditing. This study shows that meta-analysis methods are often used to answer complex questions about the effects of moderating variables on country-level such as national culture, economic consequences, and structural characteristics across institutions. These findings indicate that by considering these four methods, another of meta-analysis can be introduced that adds to previous techniques in accounting and auditing research.

This study discussed the Design and delivery a Cultural Pattern for development Social responsibility of business managers in Gillan province. This research was an applied study of the purpose and methodologically as qualitative methods. After analyzing the data, 25 components of 596 concept codes were obtained and then classified at five dimensions including Socialresponsibility (with 5 components),Job conscience (with 5 components), Professional Ethics (with 5 components), organizational trust (with 6 factors), organizational Justice (with 4 factors), Organizational citizenship behaviors (with 5 components). In the second study, the sample size was estimated as 344 people based on Cochran formula and after data collection, the statistical analysis of survey data was performed in two descriptive levels using statistical parameters (such as frequency, percentage, elongation , mean) and inferential statistics (Levin test, t-test), confirmatory factor analysis using Spss 22 , Lisrel8.54 and Excel. Significant coefficients and parameters of factors, Social responsibility, Job conscience, Professional Ethics, organizational trust, Organizational citizenship behaviors.showed that all of the coefficients obtained are significant

In recent years continuous activities and support are provided through government agencies to develop and expand sports and the process of planning, policymaking and budgeting in the field of sports has been accompanied by strengths and weaknesses across different socio-political levels. This study aimed to investigate the possibility of establishing strategic performance-based budgeting in sport by using SWOT-ANP. So, the research method is descriptive-survey and field type. The statistical population of the study is in the qualitative sector (SWOT matrix) was experts and sports officials and in the quantitative sector (SWOT-ANP) are experts and senior managers of sport organizations. The research findings showed that 8 strengths, 9 weaknesses, 10 opportunities and 8 threats were identified among the internal and external factors affecting the execution of operational budgeting which resulted in the extraction of 8 strategies in the framework of 4 overall strategies of SO, WO, ST and SO. Among the formulated strategies, the results showed that the WO strategy is the most important strategy in implementing operational budgeting system in sport, that points to importance of training and familiarizing the organization's staff with operational budgeting and prepare managers to take responsibility arising from granting new powers to use in support of country comprehensive budget plan, it also reduces stringent rules and regulations and increases oversight in terms of performance indicators.

Nowadays project accounting is one of the key pillars of organizations in selecting profitable projects and executing them with the most appropriate budget in due time. Generally, after selecting the right project using portfolio management, the most important part of the project is customer satisfaction with project time horizon planning. When the client requests the contractor to shorten the project duration, this will have different consequences on the quality and profitability of the project. In this research, to maximize project profit, the maximum delay in project delivery should be minimized and the project delivered to the customer in a predetermined time, and may also increase the risk by reducing demand for project completion time compared to early planning, leading to reduced costs. In this regard, the importance of accounting management and project management together in achieving the goals of the organization is well understood. The Epsilon constraint method is used to solve the mathematical problem in the small dimensions and in the larger dimensions it is used the Genetic Hybrid Particle Swarm Algorithm. The results of problem solving showed that by reducing the delay in the project both the employer and the contractor have more benefits, so both the project risk is reduced and the project profitability is increased and the project will be done at the predicted time. But both of them are at a disadvantage when it comes to the project, as project profits decrease and risks increase.

Features that we can have different from companies. Having financial crisis credit, since it is provided to you and can be trusted, you can turn to your site and look for opportunities to use it. Resources and capabilities, we can consider carefully. In this research you have access to an international status and we give you our limitations and we give you reputable companies in reputable companies. Quality of Independent Auditing Using Quality Ratings Consulting Services, Consulting Services and Management Services Consulting Services and Senior Management Consultants in Business Consulting Institutions Using the Real Hypothesis in the Hypothesis of Three Hypotheses, Business Services, Company All The applications offered at the Stock Exchange were used. Tehran Stock Exchange from the beginning of 2011 till the end of May 2017. Consulting Company, a client of over 90 companies selected by system survey methods. The senior guide of the hypotheses is represented by multiple regression and panel data method. This position is internationally recognized and can be restricted to you, using limited oversight of the quality of Muslim consultants' services, auditor market share and consulting in the range of economic services provided by instructors. Senior auditors working in audit firms.