نشریه چشم انداز حسابداری و مدیریت
سال سوم شماره 34 (زمستان 1399)

Environmental auditing in the field of sustainability is related to the firm's sustainability disclosure index and the amount of information disclosed in this regard, resulting in stock returns. The purpose of this study is to investigate the effect of environmental reporting on the quality of disclosures and their relationship with stock returns in companies listed on the stock exchange. In terms of the type of purpose, the research is part of applied research and the research method is cause and effect in terms of nature and content. The research was conducted in the framework of deductive-inductive reasoning and panel analysis was used to analyze the hypotheses. To collect information, data from 146 companies listed on the Tehran Stock Exchange in the period 1390-1397 have been used. The results of this study show that environmental reporting has a positive and significant effect on the quality of disclosure; Also, environmental reporting has a significant relationship with stock returns through its impact on the quality of disclosure.

The purpose of this article is to investigate the impact of earnings management and smoothing on the delay of audit reports in 129 companies listed on the Tehran Stock Exchange, over a period of 7 years from 2011 to 2017.The number of data collected for this study is 903 years. The research method is descriptive-correlational. Hypotheses are tested using multivariate linear regression model. Also, considering that the data used in the present study are real and historical information, it can be classified as post-event. Finally, E-views software was used to detect the relationship between variables.The results of the hypothesis test indicate a positive and significant relationship between earnings management and earnings smoothing with the delay of audit reports in the studied companies.

Capital efficiency is conceptually achieved when companies invest only in projects with a positive net present value. The purpose of this study is to investigate the effect of credit and remuneration of the board of directors on the efficiency of investment in companies listed on the stock exchange. In terms of the type of purpose, the research is part of applied research and the research method is cause and effect in terms of nature and content. The research was conducted in the framework of deductive-inductive reasoning and panel analysis was used to analyze the hypotheses. To collect information, data from 120 companies listed on the Tehran Stock Exchange in the period 1390-1397 have been used. The results of this study show that the remuneration of the board of directors, the independence of the board of directors and the performance of the board of directors have a positive and significant effect on investment efficiency. However, the effect of the term of the board on the efficiency of investment is not significant.

The purpose of this study is to investigate the effect of the auditor's comments on the stability of profits and also to investigate the role of financial constraints on the above relationship in companies listed on the stock exchange between 2012 and 1397. Using the systematic elimination method, a total of 172 companies (1204 years - companies) were selected as a sample to investigate the relationship between research variables. In this study, multivariate regression and Ives 10 software have been used to implement and test the hypotheses. The results of this study show that the statement of the auditor's continuity of activity has a significant effect on profit stability. Financial constraints moderate the relationship between the auditor's continuity of opinion and profit stability.

We examine the effects of accounting standards and regulatory enforcement on entrepreneurial innovation and social welfare. When the entrepreneur issues a financial report that violates the accounting standards, a regulatory agency may detect the violation and bring charges. We find that when regulatory penalties are relatively insensitive to the magnitude of the violation, optimal standards are sufficiently low that they induce full compliance, and increase as the intensity of enforcement increases. In contrast, when regulatory penalties are sensitive to the magnitude of the violation, optimal standards induce non-compliance and decline as the intensity of enforcement increases.

Audit quality is described as a control system, the auditing ability to identify and report material misstatements in the financial statements, and the reduction of information asymmetries between management and shareholders. The purpose of this study is to investigate the effect of ownership type on the relationship between the rating of the auditing firm and the quality of auditing in companies listed on the Tehran Stock Exchange. In terms of the type of purpose, the research is part of applied research and the research method is correlational in terms of nature and content. The research was conducted in the framework of deductive-inductive reasoning and panel analysis was used to analyze the hypotheses. To collect information, data from 120 companies listed on the Tehran Stock Exchange in the period 1390-1397 have been used. The results of this study show that there is a significant and positive relationship between the ranking of auditing firms and the size of the auditing firm (number of partners of the auditing firm) and the audit fee. The results also showed that public ownership does not affect the relationship between the ranking of audit firms and the size of the auditor; But it has a significant and inverse effect on the relationship between the ranking of audit firms and audit fees.

abstract in the literature review , restatement is one of the most outstanding indicators of low quality of financial reporting . the purpose of this study was to investigate the effect of financial knowledge and the size of the board on fraudulent reporting in the companies listed in tehran stock exchange ( tse ) . the research is done within deductive - inductive reasoning and to analyze the hypotheses , logistic regression is used . in order to collect the data , the data of the firms listed in tehran stock exchange ( tse ) have been used during the time period . the results show that the financial knowledge of the board has a significant and negative impact on fraudulent financial reporting ( restatement of financial statements arising from fraudulent financial incentives ) ; but the effect of the board size on these fraudulent financial reporting is not significant .

This study aimed to identify the factors affecting the effectiveness of team learning of exceptional education teachers in Tehran. The research method is descriptive and survey method and in terms of purpose, it is applied and its statistical population consisted of all teachers who have taught in special schools in Tehran in the academic year of 1994-95. The number of these teachers was 1422 people, of which 30 people were selected as pilots and from the remaining 1392 people, 302 people were selected as the sample using stratified-relative random sampling method and using Cochran's formula. To collect information, the researcher-made questionnaire was designed and analyzed from a 45-item response package based on a five-point Likert scale. Its validity was evaluated by supervisors and experts and its reliability coefficient was calculated and confirmed by Cronbach's alpha method of 0.91. Took. To analyze the data from descriptive statistics including tables of frequency, mean, standard deviation and to test hypotheses from inferential statistics such as one-sample t-test and Kalmigorov-Smirnov test (KS), analysis of variance, Friedman test and confirmatory factor analysis. used . The research findings introduced five individual, educational, technological, structural and socio-cultural factors affecting the effectiveness of team learning of exceptional education teachers in Tehran. According to the teachers of exceptional education in Tehran, in this study, the educational factor had the most impact and the cultural-social factor, technological factor, individual factor and structural factor had the least impact on the effectiveness of team learning, respectively.

Financial health in the sense of profitability and continuity of activity of the economic unit is of great importance for all shareholders and stakeholders. The purpose of this study was to investigate the effect of revaluation of fixed assets on the relationship between managers' distrust and financial distress in companies listed on the stock exchange. In terms of the type of purpose, the research is part of applied research and the research method is correlational in terms of nature and content. The research was conducted in the framework of deductive-inductive reasoning and panel analysis was used to analyze the hypotheses. To collect information, data from 142 companies listed on the Tehran Stock Exchange in the period 1391-1397 have been used. The results of this study show that managers' overconfidence has a positive and significant effect on the company's financial distress. Also, revaluation of fixed assets has a negative and significant effect on the relationship between overconfidence and managers and financial helplessness of the company.

Tax evasion is a value-added activity that transfers wealth from the government to shareholders and limits corporate tax payments. On the other hand, tax evasion can be a shield to divert managers' interests. The main purpose of this research is to identify the existence of The relationship between tax evasion and debt expense in companies listed on the Tehran Stock Exchange is. And whether the level of institutional ownership as a form of ownership moderates this relationship. Therefore, in the present study, the effect of ownership structure on the relationship between tax avoidance and debt expense in companies listed on the Tehran Stock Exchange has been investigated. For this purpose, a sample of 111 companies active in the Tehran Stock Exchange including a seven-year period based on the financial statements of the companies studied during the years 1390 to 1396 was selected and to test the hypotheses using multivariate linear regression method with Using EVIEWS software version 9, was used. The results indicate that there is a significant and direct relationship between tax avoidance and debt cost and the effect of concentration of ownership and institutional ownership on the relationship between tax avoidance and debt cost was not statistically confirmed.