نشریه دانش حسابداری و حسابرسی مدیریت
پیاپی 35 (پاییز 1399)

The objective of this study is to examine fraud detection of financial statements using the judgment technique based on the Analytic Hierarchy Process (AHP). The dimensions of the fraud triangle include the features of pressure, opportunity, and rationalization, and the 32 sub factors are considered, based on the findings from prior studies in this subject field and also the Statement on Auditing Standards for the continuous assessment of fraud detection. The population of the study comprised of senior auditors, supervisors, senior supervisors, audit manager and partner of the audit institute employed in audit institutes member of the Iranian association of certified public accountants (IACPA). The research is categorized as practical in terms of descriptive - survey methods. The questionnaire is based on experts’ questionnaires and the calculated compatibility rate for each general criterion is less than 0.01. Three fraud factors, inclodeng ‘‘the higher probability of bankruptcy”, ‘‘going concern opinion”, and ‘‘at least two annual negative cash flows from operations”, are in the pressure dimension, respectively. Three fraud factors, comprising ‘‘percentage of purchases related party transaction”, ‘‘percentage of foreign sales”, and ‘‘family firms”, are in the opportunity dimension, as well. Finally, two fraud factors, incloding ‘‘Earning manipulation”, and ‘‘CEO turnover frequency”, are in order in the rationalization dimension. The result, however, shows that first priority pressure, opportunity, second factor and rationalization are ranked as the third effective factor on the detection of fraud.

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 effect of managers' optimism on the socio-economic component of sustainability performance report. 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 to1395were collected. The results of the research indicate that among the economic components of sustainability, which include sustainability of competitiveness and sustainability of reporting, there is a negative and significant relationship between managerial optimism with positive and meaningful reporting stability and sustainability of competition, and among the social components of performance Sustainability through social sustainability and social sustainability including social impact, social commitment, and social benefits. The relationship between managerial optimism and social sustainability, social impact, social commitment, and social benefits are negative and significant. In the end, managers' optimism and sustainability performance, which is a combination of two components of social and economic, is negative and significant.

Ecosystem accounting is an emerging framework for assessing the relationship between ecosystems and human well-being for national planning. The program directly looks at the sustainable development goal in which countries to integrate Ecosystem values agree in national planning. The purpose of this study was to identify the components of an ecosystem accounting system using exploratory factor analysis and structural equation modeling. The purpose of this research is applied research and is in the category of causal research. In order to achieve the main goal after studying the theoretical foundations of the indices extracted, then the opinion of 10 experts and experts in the field of environmental accounting was obtained through interview and using Delphi technique and questionnaires containing 22 The sample was selected. The statistical sample consisted of 84 senior environmental experts and experienced members of the Iranian Society of Certified Accountants and Academic Members. Exploratory and confirmatory factor analysis using SPSS software (PLS) was used for data analysis. According to the data analysis, the components of ecosystem accounting include need, concepts, scope and feasibility, and the findings show that these components are effective factors in ecosystem accounting. Keywords: Ecosystem accounting, needs, concepts, scope, feasibility

The purpose of this research is to provide model based on the philosophy of value creation and effective use of corporate resources with contingency approach.For this purpose,The uses16management accounting tools related to value creation via effective use of resources based on the IFACclassification and12identified contingency factor have been identified.In order to investigate the issuebased on the structural equation model the data of117companies that were accepted in Tehran Stock Exchange were collected from Rahavard Novin software,the Tehran Stock Exchange website,Central Bank website and standard questionnaire.To test the research hypotheses,Smart PLS3 software was used.The results were analyzed using t-test and importance-performance matrix.The results of research show that the8contingency factors of human resources,economic environment,external environment,organizational strategy,technology,competitive environment,financial resources and senior management support are effective in using the informatin of management accountants for value creation and effective use of corporate resources and4contingency factors of organizational structure,size companys,cultural factors and professional sector do not have significant effect on the use of management accounting reports.The conclusion show that attention to factors such as competition power in the market,use of new technologies,transformation of economic threats into opportunity,allocation of funds for research and development purposes, adaptation to existing environmental uncertainty,the use of professionals people and formation of structures strong corporate governance in companies is the key to creating a double value in activities and effectiveness in resource utilization.Therefore,it is suggested to managers of companies to consider the strategies presented in the reports of management accountants in the turbulent environment of the country for planning,decision making and control ofoperations

The purpose of this research is to investigate the relationship between the thinking styles and the objectivity of the auditors. The research method has been descriptive correlational. The statistical population of the study consists of all auditors working in the audit institutions of the member of the official accountants community and the audit organization. In order to measure the variables of thinking styles, Sternberg's questionnaire (1991) and the auditor's objectivity test were used from Svanberg and O'hman Questionnaire (2017). Structural equation modeling has been used to test the research hypotheses. The results showed that the main hypothesis of the research is regarding the positive and significant relationship between the thinking styles and the auditor's objectivity. Also, there is a positive and significant relationship between executive, local, internal, external, liberal and conservative thinking styles with the objectivity of the auditors. Also, there are no significant relationships between the legislative, judicial, monarchic, hierarchic, oligarchic, anarchic and global thinking styles with the objectivity of the auditors. Keywords: Thinking Styles, objectivity of the auditors, professional judgment

the issue of ordering the purchase order to suppliers is one of the most important activities of shopping managers in a supply chain . In this paper , by providing a model in the supply chain , in addition to minimizing the cost of the buyer , the quality and delivery of time is also given , and the Pareto approach is used to solve the supplier selection problem . In addition , the overall discount strategy is also considered in the model . in order to resolve the proposed model , we use Pareto approach based on the Pareto approach known as the multi objective particle swarm algorithm ( MOPSO ) . finally in order to demonstrate the proper performance of the proposed solutions in the proposed model , these methods are analyzed on the experimental issues with different dimensions and the obtained responses are analyzed using statistical methods .

This article aims to design a model for the relationship between corporate governance and tax evasion. In this regard, important variables of corporate governance such as Percentage of non-executive board members, percentage of ownership of institutional investors, percentage of managerial ownership, presence of auditor and Board Bonus were considered as corporate governance measures. The statistical population of this study consisted of all Tehran Stock Exchange companies during a six-year period from 2011 to 2015. Of these, 245 companies were considered as statistical sample due to specific research limitations and using Cross-sectional-time regression model have been tested with fixed effects. E-Views software is used for this purpose. The research findings show that among the tested selected models, a model in which the impact of ownership percentage as a significant variable has a higher ability to Explanation. This article aims to design a model for the relationship between corporate governance and tax evasion. In this regard, important variables of corporate governance such as Percentage of non-executive board members, percentage of ownership of institutional investors, percentage of managerial ownership, presence of auditor and Board Bonus were considered as corporate governance measures. The statistical population of this study consisted of all Tehran Stock Exchange companies during a six-year period from 2011 to 2015. Of these, 245 companies were considered as statistical sample due to specific r

The global crises of the last few years have led to public sector reporting now extending across public administration areas such as performance, sustainability, environmental and social reporting, and integrated reporting as the dominant approach. The purpose of this study is to examine the implications of integrated reporting quality on corporate valuation and future corporate performance, with an emphasis on the complexity and needs of external financing.For this purpose, data on companies listed in Tehran Stock Exchange and Tehran Stock Exchange for a period of 7 years between 2011 to 2017were extracted for 120 companies and combined data regression model was used to test the hypotheses.The capital market has a positive attitude towards companies that use an integrated reporting approach to present their information. And this positive attitude leads to increased corporate value. Financial statements presented using a set of common accounting standards can help investors better understand the different investment conditions. A positive relationship between company valuation and integrated reporting in the company Higher organizational complexity is stronger, indicating that integrated reporting leads to more transparent and better information delivery in high complexity companies. In fact, integrated reporting can alleviate the problems of companies in need of financing by reducing ethical risk and information asymmetry. The integrated reporting framework integrating financial and non-financial issues plays an important role in improving the performance of the company. Integrated reporting through transparent and comprehensive information enables internal decision makers to make optimal decisions that will improve the performance of the company.

One of the main risks in business is human resource risk and one of the most effective tools for managing HR risks is to establish internal control frameworks through human resource auditing. HR auditing is a vital tool for protecting the organization from the many fines and legal costs imposed on the company through human resources activities. This research seeks to identify the types, levels, and stages of HR auditing and is a developmental research. According to the purpose of the research, in the form of an interpretive paradigm, the meta-synthesis method as a qualitative research method was selected and employed. then, through an in-depth analysis of the related literature over a 30-year period (1988–2018) about HR audit levels by using the seven steps of the meta-synthesis method presented by Sandelowski and Barroso, three main levels including process level, HR specialists level and HR results level were extracted. In the case of applicable audit types in the field of HR, four categories including operational, financial, compliance and strategic auditing were identified. Finally, the HR audit stages were identified and extracted in the form of three main stages including pre-audit stages with 4 sub-stages, audit stage with 7 sub-stages and post-audit stage with 5 sub-stages. At the end of the study, Shannon entropy method was used for ensuring the amount of supporting of previous research findings from the present study findings by statistical analysis and along with the results of the research, some suggestions were presented for future research.

The objective of this research is to evaluate the factors affecting the financial performance of exhibitions from the perspective of exhibitors in Iran. The study is quantitative and contains descriptive-survey method and is an applied research in terms of objectives. A closed response questionnaire was used to collect the required data. The statistical population of the study was 414 decision-makers and influential people in the exhibition stands and companies participated in 2016 exhibitions held in the permanent premises of Tehran international trade fairs. Exploratory factor analysis was used to identify the structures and components. SPSS software has been applied, validation analysis and structural equations have been used to verify the validity of the structures using the Imus software that can be utilized for this research. The results showed that the predefined financial objectives of the exhibition as a predicting and controlling factor, have a direct and significant effect for reducing the error in executive actions on all exhibition processes and it’s different activities. On the other hand, the activities of the exhibition are divided into three important categories: before, during and after the exhibition, all three stages having direct and significant impact on the financial performance of the exhibition.

This study investigates the quality and sustainability of accruals of listed companies in Tehran Stock Exchange through qualitative and unstructured reports in the period 2011-2017. Statistical technique used to test hypotheses, Multivariate regression of panel data type using The STATA software was used to measure accruals in board reports (accrual accruals) using support vector regression technique in Python software. The accruals in board reports (textual accruals) were measured using support vector regression technique in Python software. The research findings show that textual accruals are more explanatory power than actual accruals (company level accruals) for measuring accrual quality. Also textual accruals estimated by the support vector regression technique are more stable than non-textual accruals that are not determined by this method using text mining techniques (especially support vector regression) is able to transform qualitative and unstructured disclosures such as Board of Directors Reports to an estimate of the fundamental elements (quality and sustainability of accruals) at the company level.

The purpose of the present study is to develop an optional model of voluntary disclosure of indigenous information disclosure, with the view that the tools used in internal research due to its external origin and focusing on the number of disclosures may not be a suitable criterion for measuring information disclosure quality, thus providing a new tool. And it is necessary. The research method was qualitative and data were collected through interviews with experts in the field of disclosure. In the present study, the text of the initial interviews was studied according to the purpose of the study. Six themes were used to analyze the data. The results showed that in order to evaluate the quality of voluntary disclosure, nine factors, how to access information (official and unofficial sources), form of information, volume of information, attention to the type of industry and users of information, having qualitative information characteristics, providing information Comparative; presentation of non-financial statistics; presentation of analytical information; presentation of future company information respectively

As environmental management accounting has evolved over the past decade, the development of a variety of management control and accounting tools has helped to improve management mechanisms, particularly corporate information and environmental performance management. While the importance of environmental management accounting for firm sustainability is quite clear, a large body of research has paid little attention to evaluating and understanding the application of environmental management accounting and its impact on the quality of carbon information disclosure. The present study was conducted using the annual data of listed companies in Tehran Stock Exchange during the period 2012-2018. Using data collected from 152 companies, it was found that some environmental management accounting tools were used by these companies, however few of them used a wide range of environmental management accounting tools. Empirical analyzes show that the application of environmental management accounting has a positive and significant effect on the quality of carbon information disclosure.

The purpose of the present study is to provide a model for predicting fraudulent financial statements and applying Benford law to listed companies in Tehran Stock Exchange. The research method is descriptive-survey and in terms of purpose, it is also applicable. The research data were collected from 2008-2018. The statistical sample of the study consisted of 410 years-company of fraudulent companies and 410 years-company of non-fraudulent companies. Logistic regression method was used to develop the model. The results show that given the accuracy rate of 64.6%, this model plays an effective role in detecting financial statement fraud. The results of T-test and Levon test in 35 independent variables showed that in 20 variables, there was a significant difference between the fraudulent and non fraudulent groups. In addition, the compliance and any possible manipulations of the Benford law were examined in four different cases, And the results are as follows: A look at the income statement figures and balance sheets in non-fraudulent companies showed that the Banford distribution correctly identified the fraudulent companies but identified the fraudulent companies as inaccurate. Consideration of the financial ratio of total assets to sales and the Days payable outstanding to fraudulent companies showed that the Bannford distribution classified these companies as fraudulent and correctly classified them, but assessed the non-fraudulent companies as fraudulent

This study aimed to investigate the role of accounting and stock market data on changes in employment index. earnings of corporation listed in tehran Stock exchange ( T S E ) were used as an index for accounting data and stock returns of companies as an index for stock market data. The employment index was also applied based on the rates announced by the central bank in the present study. The sample of the study consisted of 117 companies selected from the listed companies during the period 2006-2007 and the hypotheses were tested using panel data using Generalized Moments method (G M M ). The results showed that annual income changes as an indicator of accounting data had a positive and significant effect on changes in employment index. Also, stock returns of companies as an index of stock market data have a positive and significant effect on changes in employment index.

One of the main concerns of executives is improving the operations of the company in order to have better performance. Internal Audit helps management to improve internal control over operations of company. In this regard, the main purpose of the present study is to determine the relationship between internal audit features on the effectiveness of internal control of the company. This is an applied research and a descriptive survey based on quantitative data from Tehran stock exchange companies. The statistical population of this research includes all companies listed in Tehran Stock Exchange that participated in the stock exchange from 2013 to 2016 and the sample consisted of 93 companies. The results show that there is a significant positive relationship between the effectiveness of internal control with the competence of internal audit and the internal control effectiveness in operations with corporate resources related to internal audit. Therefore, both hypotheses of the present study are confirmed.

Narcissism which is considered as a personality structure could affect the managers’ judgement and decision making of various probabilities. According to the recent studies, narcissism plays a vital role on doing the corporate social responsibilities activities among the managers. The present study aimed to determine effect the moderating role of managers’ narcissism on the relationship between environmental uncertainty and CSR in companies listed to Tehran Stock Exchange. The overall research method is applied in terms of its purpose and is based on post-marketing research design. Of the comparable firms listed in Tehran Stock Exchange, through systematic knockout, 134 companies have been studied over a period of 5 years. To determine the relationship between variables, multiple linear regressions based on panel data analysis with fixed effects has been used. The results of the analysis of hypotheses showed that there is a negative and significant relationship between environmental uncertainty and corporate social responsibility. Also, the effect of director's narcissism on the relationship between environmental uncertainty and corporate social responsibility is positive and significant.

The purpose of this study is to propose the model of Manage customer experience management on on Costing Process brand loyalty by considering the role of mental Involvment.In this study; the researcher used a mixed method. In this research, the researcher has used a combined approach. For this purpose, in the first study, to identify the components of customer experience management components on brand loyalty from Grounded Theory approach, and in the second study, the model test was used using quantitative method. Protocol and Semi Structure interview with twenty senior managers Home Appliance was first tools to gathering data the, and in a quantitative method, required data was collected from 300 customers of four public and private banks and analyzed by Amos software. The researcher conducted 10 interviews, theoretically saturated, and finally extracted 102 open source codes. Based on the theoretical literature, the researcher conducted axial and selective coding and presented the results in six main dimensions and thirty-three sub dimensions. The researcher includes six main dimensions: brand satisfaction, customer experience, brand dependence, strategy, brand trust, customer support of the purchase and thirty-two sub-dimensions. The results also showed that customers' mental conflict in products with high and low involvment conflict leads to trust and loyalty to the brand, because loyalty to the brand is emotional and cognitive in nature.

The globalization, technological evolutions, and the transition towards a knowledge economy increase the usefulness of non-fi nancial information in judging firm value in addition to fi nancial information .Since non-financial information leads to proprietary costs, it is important for fi rms to gauge the benefi ts and costs of disclosure. The purpose of the present study is to test empirically the importance of voluntary disclosure of non-financial information on audit quality. To achieve the purpose of the study, data of 87 sample companies were collected over an 8-year period from 2011 to 2018 and analyzed by descriptive-correlational analysis using multiple regression analysis. To measure audit quality, the Kutari et al. (2005) model was used to measure voluntary disclosure of non-financial information by content analysis method. The results showed that voluntary disclosure of retrospective non-financial information had a significant relationship with audit quality, but voluntary disclosure of retrospective non-financial information did not have a significant relationship with audit quality.

Banking in a turbulent market environment, in one approach, requires creative competition with the leading competitors and in another hand, requires financial health. In this research, we seek to evaluate the capability of explaining management accounting indicators in the banking health assessment. The management accounting tools examined in this study are total quality management, balanced scorecard and value-based management. The population of this study consisted of banks approved by the Central Bank of the Islamic Republic of Iran, however, due to the lack of information provided by all of them and the need to obtain reliable information; 19 banks submitted financial statements ending in 2017 were chosen. Structural equation modeling and correlation analysis were used to investigate and answer the research questions. The results of this study showed that, among the advanced management accounting techniques, inclusive quality management has the highest impact, the other priorities are BSC, and value based management, respectively. In the case of TQM, "training," "teamwork," and "leadership commitment," rank first to third, respectively. In the Balanced Scorecard debate, "cohesion and integrity" are at the highest level. Finally, in terms of value-based management, "customer attention" and "human relations" are of paramount importance.