نشریه دانش حسابداری و حسابرسی مدیریت
پیاپی 37 (بهار 1400)

The purpose of this study was to provide a model for promoting social responsibility based on the professional ethics of faculty members of Islamic Azad University (Tehran Province). The research is development and combination (exploratory mix) type. The statistical population of the study consisted of all faculty members (full/ part time) in Tehran province, 5371 in September 2016. Using Cochran sampling formula, 361 were selected as the sample. Delphi panel or Delphi team 30 individuals (saturated) were selected. After confirmation of the model by the expert group, the final indices for each of the five dimensions of the conceptual research model were determined( . Another criterion used for consensus was the use of Kendall's coefficient of agreement or consensus scale. The results of this criterion for Delphi second stage were equal to 0.77. The final results of the research showed that in order to increase the social responsibility of Islamic Azad University, it is necessary to pay attention to all aspects of social responsibility.

The purpose of this study is to investigate the impact of public accounting firm's size on the quality of audit reports issued by Iranian Association of Certified Public Accountants (IACPA) member firms. Our sample consisted of 192 public accounting firms for the 1391-1396 (2012-2017) years. In this study, six assumptions are tested and the correlation between number of partners, number of professional staff number of, Certified Public Accountants employed and the number of clients, annual income of the public accounting firm and the time since the firm's establishment affecting the quality of audit reports of public accounting firms are investigated. Test results show a significant correlation between the number of partners, number of professional staff, number of Certified Public Accountants employed, the number of clients and the time since the firm's establishment affecting quality of audit reports issued by public accounting firms but a negative correlation between public accounting firms' annual income and quality of audit reports issued.

The scarce resources and diverse needs in the country have made budgeting a very important and challenging issue for macroeconomists and decision makers. Given the government structure of the Iranian economy and the concentration of much of the financial resources in the hands of the government, the budgeting system has a significant impact on the entire Iranian economy as well as on the growth or underdevelopment and economic development. Therefore, considering the importance and necessity of this issue in this study, the main objective is to present a budget implementation model with system dynamics approach and to consider the variables of economic growth and regional competitiveness. For this purpose, using the Delphi method, 17 experts identified the influential variables (including flow, accumulation, endogenous, and extroverted auxiliary variables), then model structure, cause and effect diagrams and state-flow diagrams and conceptual relationship between variables in Vensim software. It was drawn. After the simulation, the validity of the model was reevaluated by three tests of boundary adequacy, structural and behavioral assessment, and finally, by examining four related scenarios (budget management, improvement of competitiveness, inflation control and comprehensive) the inflation control scenario was proposed. .

The relationship between Machiavellianism and auditor’s job performance Abstract This research investigates the effect of machiavellianism on auditor’s job performance. The main goal of this study is to expend awareness and knowledge in accounting.Theoretical materials of this study have been prepared via archival studies and while research data was collected via a survey-based approach. Research tool is questionnaire. The auditors are the statistical society in this study and the time limit is in year 2016. This study will investigate the effect of machiavellianism on job performance by 5 hypothesis. The dependent variable is job performance and the independent variable is machiavellianism. Also control variables of this research is based on gender , work place, work level, work experience, age and the level of educations. The research hypothesis will be investigated by structural equations modeling. We found that there is a negatively significant effect of Machiavellianism on job performance and also there is a significant effect of Machiavellianism on job performance’ s dimensions that includes task performance, contextual performance, adaptive performance and counterproductive work behavior.

Fraud as a critical factor in the financial arena poses a serious threat to public confidence in financial information and the financial reporting process; the costs and repercussions for different groups are heavy. Therefore, establishing a strong corporate governance system is essential. In this way, the effectiveness of the Audit Committee as one of the important tools of corporate governance plays a central role in preventing and reducing fraud risk and its appropriate and appropriate actions. Therefore, the purpose of this study is to assess the importance of the audit committee's effectiveness in reducing the risk of fraud in corporate financial reporting. For this purpose, the modified Adapted Model of Altman and Ditch et al. (2011) was used to measure fraud risk. To conduct this research, 87 companies listed in Tehran Stock Exchange during the years 1397-1971 were surveyed in a descriptive-correlational manner using Logit regression. The results showed that in companies where the effectiveness of the audit committee is greater, the risk of fraud is less likely to be high. This finding acknowledges a clearer understanding of audit committee effectiveness in reducing fraud risk.

This article describes the impact of corporate governance mechanisms on dividend policy in Tehran Stock Exchange. The research method was descriptive-practical and in terms of purpose it was analytical and in terms of process and method of data collection and analysis were included in quantitative research. The statistical population of the study was all companies listed in Tehran Stock Exchange and the statistical sample consisted of 110 companies listed in Tehran Stock Exchange. The research data was collected through the financial statements and annual audited corporate documents and annual reports of the stock exchange over the 5-year period 2013 to 2018 .Multivariate regression was used to test the research hypotheses. The results showed that: 1) The separation of the CEO from the board of directors has an impact on the dividend policy of the Tehran Stock Exchange.2) The proportion of non-executive directors did not have a significant effect on dividend policy in the Tehran Stock Exchange. 3) The average shares of the board of directors influence the dividend policy of the Tehran Stock Exchange. 4) State ownership variable affect firm's dividend policy in Tehran Stock Exchange. 5) The stock of the largest shareholder of the company influences the dividend policy of the Tehran Stock Exchange. 6) The shares of the second largest shareholder of the company had no significant effect on dividend policy on the Tehran Stock Exchange. 7) The amount of floating shares in the market influences the dividend policy of the Tehran Stock Exchange.

If the manager is uncertain about the future performance of the company, it can make a rational decision on its investments, on the other hand, it will be clear to shareholders that the company's future performance will not be ambiguous because the reports disclosed by the manager are in line with management performance. Disclosure of uncertainty in annual reports reduces information asymmetry and increases convergence of shareholder and manager decisions. For this purpose, the data of 101 listed companies in Tehran Stock Exchange and Tehran Stock Exchange during 2007-2009 were analyzed and combined. Both conditional and unconditional conservative criteria were used to decide uncertainty and measure the degree of uncertainty in accounting information. Kruskal-Wallis test was used to test the comparative rational decisions of managers and shareholders at low ambiguity level. The results showed that managers 'and shareholders' decisions were at a low level of information ambiguity due to unconditional conservatism, but this convergence was not significant at the low level of conditional conservatism.

Information is always an important element in human activities. The need for information for the individual and the organization improves with the advancement of technology. Accounting is one of the information or part of the information system. On the one hand, uncertainty is a central concept in the organization; ambiguity refers to the organization's structure, strategy, and process. Therefore, based on this argument, the purpose of the present study is to design and evaluate the moderating role of uncertainty and organizational focus on the relationship between the characteristics of accounting information systems and system performance. The results of interviews with financial managers and accounting experts of 60 companies listed in Tehran Stock Exchange and data analysis by structural equation modeling method show that the characteristics of accounting information system affect system performance. Also, in accordance with the result of the second hypothesis of organizational decentralization, it moderates the effect of accounting information system characteristics on system performance. On the one hand, in line with the result of the third uncertainty hypothesis, it moderates the impact of accounting information system features on system performance.

With the introduction of contingency theory into the management accounting literature, this theory was used to explain the factors that are expected to affect the adoption and use of modern accounting management tools. The contingency theory Literature of management accounting is based upon the idea that there is no universally management accounting system that equally applies to all enterprises in all circumstances. The purpose of this study is to present a contingency model of performance evaluation of firms emphasizing the role of modern management accounting tools. The research data have been gathered from the financial statements and other reports of 85 firms listed at Tehran Stock Exchange during 1394 to 1396, as well as a questionnaire distributed among the financial managers of these firms at the end of 1396. The structural equation modeling approach and SmartPLS software have been used for modelling. The results showed that the use of modern management accounting tools has a positively significant effect on the firm's performance. Also, the study findings indicate that the relationship between the use of modern management accounting tools and firm performance are significantly and positively moderated by three contingency factors namely; market competition, environmental uncertainty and company size.

This paper, based on the theory of behavioral stability, studies fraudulent financial reporting based on the psychological characteristics of individuals. This theory holds that managers' behavioral tendencies, including emotions and personal emotions, will also have a direct impact on their professional performance. Therefore, the purpose of this article is to examine the psychological characteristics of individuals' decision making in the context of fraudulent financial reporting. The sample consisted of 259 accounting experts, accounting chiefs and financial managers of listed companies. The research method was survey and the data were collected by questionnaire. Data analysis and hypothesis testing are performed on the basis of structural equations. Evidence from this study shows that negative moods have a positive and significant effect on both types of fraudulent, meaningful and unimportant financial reporting. But positive moods only have a significant effect on fraudulent financial reporting with the assumption of significance, and not on the model without significance. Also the findings of this study show that sensation seeking has a significant effect on both models. Finally, the results of this study confirm that managers with a high tendency to gambling they are more sentiment to fraudulent financial reporting in both significant and unimportant models.

Professional judgment is the core of auditing. The value created by auditing financial statements is the result of the auditor's judgment and, in general, of the set of professional judgments that are made within the framework of accounting and auditing standards. The aim of this study was to identify the factors affecting the psychological characteristics of auditors in auditing judgment. This research has been done in the framework of qualitative approach and using the data research method of the foundation. Data collection tools were semi-structured interviews, and in order to gather information, the purposeful sampling method was used to interview 20 experts, including university accounting professors. Data analysis was performed in three stages: open coding, central coding and selective coding. Based on it, a qualitative research model was designed. The results of the present study show the extraction of 107 codes or initial concepts from interviews as well as counting 20 concepts and 6 categories, which in the form of paradigm model include causal conditions with sub-categories: individual characteristics, emotions and mental health of auditors and demographic factors. Background conditions with family subcategories, legal factors, environmental factors, culture and political environment, pivotal category with subcategories: work-related stress, independence and impartiality, intervening conditions: organizational factors and economic environment, strategy / interaction with Subcategories: Skills, Auditor's Knowledge, Professionalism and Decision-Making Power to Decision-Making and Supervisors The sub categories: professional judgments respectively.

 The purpose of this study was to evaluate the effects of knowledge management, innovation and growth on the relation between Balanced Scorecard and Banking Productivity. The statistical population includes 22 banks of our country during 1392 to 1396. Hypotheses were tested using multivariate linear regression model and data analysis by using panel method. After making the required validation tests, the results showed that in 75% of the dimensions of Balanced Scorecard, there is a significant positive relation with the Banking Productivity Index. The findings indicate that although the growth of banks will strengthen the relation between the financial perspective of the four dimensions of BSC and the efficiency of banks, But it does not play a role in the relation between the other dimensions of balancing scorecards and the efficiency of banks. Also, innovation has only strengthened the relation between one of the dimensions of a balanced scorecard (learning perspective) and the efficiency of banks. However, the indicator of knowledge management has a reinforcing role on the relation between customer's perspective and banks 'productivity, and weakening role on the dimensions of internal process perspective and learning with banks' productivity. .

Estimating the time budget of any independent audit engagement is often a subjective estimation done without paying attention to uniform criteria, therefore, the audit profession does not enjoy its benefits in project planning and control. Also, the auditor's estimation of time budget can be one of the effective factors in determining audit fees. The purpose of this study is to provide a practical model to reasonably estimate a risk-based time budgeting for independent audit of financial statements. The research method was literature review, interviewing experts, distributing questionnaires and using grounded theory to collect data in order to present an applied model and review the budget form. According to the proposed model, at the stage of work acceptance, the time budget is initially estimated based on the assessed risk for each part of the budget form and then initial estimated hours will be adjusted by obtaining an understanding or overview from the customer. The proposed model of this study has been formulated as an executive instruction, and its mechanization for deployment is now at the production phase, in collaboration with a specialized working group of partners and managers in one of the largest private sector audit institutions in our country.

Precise costing is the basic tool for financial clarity, performance assessment and management responsibility. This study aims to present a new method considering qualitative and quantitative characteristics and also by taking the performance cycles of universities into account to determine the cost of education and research outputs at universities. This is a case study for 2017 fiscal year and the first and second semesters of 2017-18. This study draws on an inductive approach to implement a new approach based on an integrated-systemic approach in costing model. Observation and interview were used to identify the drivers relevant to the activities (For both of the Operational and Supporting Units). The costs of all the Responsibility centers, Activity centers and Cost Objects (Outputs) in Shiraz University have been calculated using the new approach in 11 stages (congruent to the environmental features of Iran universities). Having some adjustments to the Activity-Based Costing, in addition to quantitative elements, qualitative and time factors were also systematically considered in determining the costs. The costs were calculated at the highest accuracy which can be a proper tenet for the implementation of Performance-Based Budgeting.

The Firm size of research is measured by indicators such as total assets, stock market value, sales volume, and ... . Different Firm size representatives depict different aspects of company and, as a result, have different interpretations of corporate finances. This study seeks to provide a new concept of Firm size variable used in accounting models and factor expression as a Firm size index including the characteristics of different indicators simultaneously by combining different indicators. In this research, different indicators of Firm size are tested using Exploratory factor analysis and a new factor obtained from the principal components method is presented as Firm size variable. In order to investigate the effect of this factor in improving accounting models, this factor has been tested in earnings management models. For this purpose, a sample of 139 companies for the years 2009 to 2019 has been studied and the results show that using the factor obtained from Exploratory factor analysis improves the results of earnings management models and The results of Kaznik, modified Jones and Jones models are improved and the difference in the time of using the factor is significant compared to the time when only one indicator is used.

 In this study, we have estimated the productivity of all banks listed on the Iranian Stock Exchange in the period between 2012 and 2017. This estimate is made using a model designed by Igner et al. (1977). In this model, bank operating costs, loans and facilities granted, staff salaries, deposits made and capital are variables used to determine the level of bank productivity. Then, using the function presented by Betis and Gypsy (1992), we have calculated the inefficiency rate of banks and based on that, we have estimated the percentage of banks' productivity using that function. Comparison of the results obtained from the level of bank productivity in Iran from 1391 to 1395 and its average obtained in comparison with 1396 has shown the banks that have moved to change the level of productivity and a suitable scale for evaluating productivity. Between different banks will give. 

In recent years, several attempts have been made to position management accounting systems(MAS) on development of intellectual capital (IC) and performance and The use of Business Intelligence (BI) and Business Analytics for supporting decision-making and increasing profitability is widespread in the world, hence Business Intelligence has effect on relatinshiP between management accounting systems with intellectual capital dimensions and financial performance. The purpose of this research is the survey of impact of management accounting systems on development of intellectual capital dimensions and financial performance by emphasis on intelligence business in Iran capital market. This research is practical and descriptive-correlation and case study that did in Iran capital market in 2019. To do this research a sample was chosen which includes 376 firms of the listed firms in Tehran Stock Exchange. In this research 4 hypothesis were set forth. After completing the research and doing descriptive and (Linear Multiple regression) inferential statistic's tests, the research hypothesizes were proved. There is relationship between management accounting systems with development of intellectual capital dimensions and financial performance and business intelligent had impact on these relationships. It is better that Managers use management accounting systems and Business Intelligence together in order to development of intellectual capital and performance.

Abstract Machine learning is a broad discipline that has designed learning algorithms that can guide stimuli, detect spoken language, and discover hidden adjustments in data volume growth, of which financial data is no exception. Therefore, the purpose of this study is to investigate the application of machine learning in providing a model for detecting accounting distortions in companies listed on the Tehran Stock Exchange. Statistical analysis of the research was performed based on the extracted data of 308 companies listed on the Tehran Stock Exchange in the period 1389 to 1398 (3080 years - company) and the screening method was used for sampling. Accounting distortions of the dependent variable obtained through the virtual variable zero and one and the variables of non-discretionary accruals, change in accounts receivable, change in inventory, soft assets, change in cash sales, change in return on assets and issuance of securities as Independent variables are considered and nonlinear regression is used to test the hypotheses and R statistical calculation software is used to implement the Medians-K clustering algorithm and related calculations.

The evaluation process is one of the most important processes that any organization needs to ensure the survival and knowledge of the quality of performance and accurate implementation of its programs. Continuous improvement of organizational performance leads to the creation of a huge synergistic force that supports the growth and development program and creates opportunities for organizational excellence. In all organizational analysis, performance is an issue that needs to be measured to improve, and therefore an organization without a performance appraisal system can not be imagined. Since the ability of the organization to evaluate and measure the performance of key processes of the organization leads to continuous and continuous improvement of the organization, so the use of a stable and non-contradictory evaluation system is inevitable.There are many approaches to performance appraisal, each with advantages and disadvantages. In this research, while presenting a new and comprehensive classification of performance appraisal, the advantages and disadvantages of each of these approaches and comparing them with each other, in order to identify the gaps in each approach, can be sought to provide a suitable solution. Pay to raise them.The results of this study show that using hybrid approaches in the current complex environment is the best way to overcome the shortcomings of existing performance appraisal approaches

The power of profitability and increasing the wealth of shareholders in the enterprise requires the optimal use of resources and efficiency in performance. In this regard, information asymmetry and conflict of interest between managers and shareholders can be an important obstacle; therefore, in this study, we try to influence the quality of accounting information (profit forecasting) on investment performance (efficient investment and more or less investment). Also, in order to resolve the conflict of interest, the quality of the auditor (expertise, tenure and remuneration) who plays the role of moderator in this research is used. Therefore, 138 companies listed on the Tehran Stock Exchange in the period 2011 to 2018 were tested by data panel method. The results showed that the quality of accounting information improves efficiency and reduces investment more or less, and the auditor's expertise increases the impact of accounting information quality on investment efficiency and decrease more or less investment; as a result, optimal use of resources and increase efficiency In enterprises, more is achieved.

The present study has identified and presented a model of challenges of the Social Security Organization in the field of resources and expenditures. Challenges identified in this study include economic conditions, underlying conditions and intervening conditions. From the perspective of purpose, this research is among the applied research and in terms of nature and method is descriptive survey research. The statistical population of this research in the qualitative part including elites and experts in the field of social security, as well as economists, politicians and includes 2159 people in the quantitative part including all senior, middle and senior managers of the Social Security Organization. The sample size in the qualitative section was judgmental and purposeful and with a sample size of 5 to 10 experts and in the quantitative part, random sampling of senior, middle and senior managers of the Social Security Organization according to Morgan Table was equal to 325 people. The results showed that the component of economic and social conditions does not have a significant effect on the interventionist conditions. The context condition component has a significant effect on the intervening condition. The component of economic and social conditions has a significant effect on the imbalance of resources and expenditures in the Social Security Organization.The component of background conditions has a significant effect on the imbalance of resources and expenditures in the Social Security Organization. The component of intervening conditions has a significant effect on the imbalance of resources and expenditures in the Social Security Organization.