نشریه دانش حسابداری و حسابرسی مدیریت
پیاپی 38 (تابستان 1400)

In the present research, for the first time, the effect of the auditor's choice of tax avoidance on the basis of Glaser's choice theory has been discussed. The findings of the empirical studies carried out using OLS regression on a sample of 173 active companies in the Tehran Stock Exchange during the period from 2008 to 2019 (1730 year-firm) indicates that the tax avoidance of companies with the right to choose The auditor is significantly more than the companies that do not have the right to choose the auditor. In general, the results of this study show that companies with the right to choose the auditor in their choice of auditor take into account their own interests, including tax avoidance, and auditors are also trying to address the issue of re-election in subsequent audits. In order to obtain satisfaction through cooperation with these companies in the field of tax evasion, and in the absence of this flow, tax avoidance for companies with the right to choose an auditor is more than companies that do not have the right to select an auditor.

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.

The purpose of this study is to design a model and determine the mediating role of management accounting techniques on the relationship between organizational actors and financial performance of manufacturing companies. In this study, the structural equation modeling technique was used to test the proposed model. The required information was gathered by a questionnaire from middle and upper level managers of 194 manufacturing companies listed in Tehran Stock Exchange in 1398 and Smart PLS software was used for data analysis. The famous Sobel test was used to investigate the mediating role of management accounting techniques in relation to organizational actors and financial performance. The results showed that there is a positive and relatively strong relationship (38%) between organizational actors and financial performance variables and organizational strategy with 0.76, organizational structure with 0.75 and innovation with 0.69, respectively. They have the most financial impact and the least impact is related to decentralized human activity and the least impact is related to inhumane entrepreneurship. Approximately 44% of the total effect of organizational actors on financial performance is indirectly explained by the mediating variable of management accounting techniques. Also, management accounting techniques have a positive (0.83) positive effect on corporate financial performance. In general, management accounting has a future orientation, leading to the dynamic of managers' ability and the creation of competitive advantage. Therefore, the interaction of organizational actors and the interactive and diagnostic use of management accounting techniques have a positive impact on organizational performance

One of the requirements of economic growth and development is access to transparent information for all stakeholders. Companies that do not have transparent and credible financial reporting are exposed to credit risk and lose the confidence of shareholders. The quality of disclosure of accounting information is an important factor in determining the audit quality by a large group of public and users of accounting information. However, even with increasing mandatory disclosure requirements, companies continue to provide voluntary information. As such, the motivation for such behavior has attracted a great deal of attention, which has made the subject of voluntary disclosure attractive. In the present study, we attempted by integrating theories of marking and legitimacy in voluntary disclosure of non-financial information, the role of this information and audit quality in a framework and multiple regression models was examined. For this purpose, the data of 102 companies listed in Tehran Stock Exchange during the ten-year period from 1388 to 1397 were used. The results showed that voluntary disclosure of non-financial information and audit quality reduce agency costs, risk aversion, cost of equity and cost of debt and enhance stock liquidity and firm market value.

Professional identity is an essential variable in the formation and awareness of professional ethics. This study aimed to investigate the level of the professional identity of independent auditors and its relationship with auditor's objectivity based on social identity theory. The librarian research method was selected for collecting theoretical foundations, and a questionnaire was used to obtain survey research data. The present study's statistical sample includes 218 auditors working in the audit profession who were selected using a simple random sampling method. Multivariate regression was used to test the hypotheses. The test results of the hypotheses reveal that professional identity has a significant and positive relationship with auditor's objectivity. The results of this study show that with increasing the auditor's job rank, objectivity decreases. The evidence eventually emphasizes that in order to develop professional ethics, the professional identity of the audit field must first be formed in society to develop professional ethics. It is possible through the development of professional communities and competition among audit firms.

The present study seeks to provide a model for the ethical foundations of accounting training and the willingness of shareholders based on the Confucius model. This research was conducted as a combination of qualitative and quantitative research. The statistical population of the small stage of research of master's and doctoral students in accounting, financial management and economics of public and free universities in Tehran, Mazandaran and Gilan provinces, who are also shareholders, is considered to be at least 300 people. Simple random sampling and the appropriate sample size of Morgan's table of about 169 people were considered as statistical samples, but about 300 questionnaires were distributed and a total of 250 questionnaires were collected. In general, Smart-PLS software was used to analyze the observations. The results showed that by examining the research model, it can be stated that ethical skills do not affect the shareholder value perspective, individual moral foundations do not affect shareholder value perspective and binding ethical bases do not affect shareholder value perspective. But there are other relationships between the dimensions

The growth and development of positive psychology approaches in the areas of human resource management has created a successful conceptual basis in the psychology of business and jobs and has led to a tendency to apply knowledge and skills to job expectations in line with job expectations. That profession will grow, and this can also lead to the development of ethical practices. The Purpose of this research is the effect of Self-fulfilling Prophecy on Developing Auditors' Ethical Values. The target population of this study was auditors of auditing organizations and private sector audit firms that were selected through random sampling and evaluated over a period of 6 months. The research instrument was standard questionnaires and partial least squares analysis (PLS) was used to test and test the research hypotheses. The results of this study showed that the effect of Self-fulfilling Prophecy on ethical virtue and ethical conscientiousness as two dimensions of auditors' ethical values has a positive and significant effect.

The aim of this paper is to evaluate the corporate governance dimensions through the social theory perspective, as one of theories in sociology science, by application of four fundamental paradigms including functionalist, interpretive, radical humanist, and radical structuralism in Islamic and conventional banks. Findings show that according to the interpretive paradigm, all of corporate governance models seek to reduce agency problem, however, Islamic corporate governance model has a multi-level system additional to the agency problem reduction which religious elements play an important role. Shariah committee existence is a distinguishing feature between Islamic and conventional banks. Based on the interpretive paradigm, corporate governance in Islamic banks is a social construct which is established based on social commitments and ethical frameworks. According to the radical humanist paradigm, Islamic corporate governance is founded on consulting among all bank stakeholders. Finally, according to radical structuralism paradigm, corporate governance has its own base in the society. We can say there is no unified and unique model for corporate governance in the world to satisfy the requirements of all organizations. Each society has its own social and cultural structures and corporate governance principles are formed based on default contexts in that society.

The aim of this study was to identify the components of auditor behavior based on social capital. This research is a qualitative research that has been done using a foundation-based data theory approach. The statistical population of this study included specialized auditing experts, including partners of trusted auditing firms of Tehran Stock Exchange and Securities Organization, managers of the audit organization, who were selected as participants in the study using a simple sampling approach. In this study, to identify the components, after studying the relevant research literature and interviewing the audit experts, the fuzzy Delphi screening method and then the interpretive structural modeling (ISM) have been used. Based on the results of the research, organizational management factors, professional principles and criteria, human capital, cognitive factors, strategic considerations, organizational environment, and social capital were identified as components of auditor behavior. Based on the results of the tests, it can be concluded that the components agreed upon by the audit experts, based on the components of social capital, have the ability to provide a model of auditor behavior.

This study seeks to emphasize the importance of audit evidences, their quality characteristics and the professional judgment used to measure and to evaluate them in order to express their final audit opinion. There is no mathematical formula, neither a specific model in order to evaluate the quality of audit evidences. Their quality depends upon the professional judgment concerning the audit technical standards, the accounting references and nevertheless upon the auditor"s ethics. This is one of the reasons for which the financial audit is one of the edges of economical research, highlighting the credibility of financial statements. This study employ primary and secondary source of data. Questionnaires were administered to obtain information about audit evidence and auditor report was obtained through the secondary source. The empirical findings from the binary logistic regression result revealed that sufficiency of audit evidence had a negative but insignificant and reliability of audit evidence had a positive coefficient sign but insignificant. The low value of the Mcfadden Rsquared indicated that the null hypotheses were rejected and acceptance of the alternative hypotheses. The study suggested that further empirical work should be conducted in this area.

The purpose of this study was to investigate the effect of intellectual capital indices and information asymmetry on growth and value stock returns empirically. Intellectual capital has been measured using the three criteria of human capital, structural capital efficiency and productivity capital efficiency And dividing stocks into growth and value is done using the pe ratio and asset growth rate. Also, firm size, leverage ratio as control variables were included in the research pattern. The sample of the study consists of 78 companies in the period 2012-2018. The results obtained by using regression data indicate that among intellectual capital indices, human capital index has a positive and significant effect, structural efficiency has a negative and significant effect, and productivity efficiency has a negative and significant effect with grown Portfolio returns based on the pe ratio.. Also, the ratio of human capital had a significant negative impact, the structural efficiency had a positive and significant effect, and the productivity of productivity had a significant negative impact on the value portfolio return based on the pe ratio. The second hypothesis test also showed that human capital and productivity capital productivity in both growth and value portfolios based on asset growth had a negative and significant effect on stock returns But structural efficiency has had a meaningful effect on both growth and value portfolios on stock returns. Information asymmetry in both growth and value portfolios based on pe ratio and asset growth had a positive and significant effect on returns

Complexity is one of the most important topics in financial reporting. The complexity arises from the inherent difficulties in applying accepted accounting principles and charting a company's economic activities to identify and measure elements of financial statements using accounting rules. On the other hand, one of the most important and sensitive issues in companies today is the issue of corporate social responsibility, and people are more inclined to invest in companies that provide social responsibility reporting. The purpose of this study is to investigate the relationship between financial reporting and corporate social responsibility and profit management in them. This research has been reviewed during a 10-year study from 2009 to 2019. The results of this study show that there is an inverse and significant relationship between the complexity of financial reporting and social responsibility and the less the reporting of social responsibility, the complexity of financial reporting increases. Among earnings management indicators, we also found that with increasing training programs for members of the profession or industry and the ratio of fixed assets to total assets, the complexity of financial reporting decreases, but increasing the number of board members is inversely related to the complexity of financial reporting. The ratio of advertising and marketing costs to sales has no significant relationship with the complexity of financial reporting. There is also a direct and significant relationship between earnings management and the complexity of financial reporting. And increasing profit management will complicate financial reporting software

Choosing a taxpayer based on risk criteria and audit planning requires identifying the level of risk of each taxpayer and identifying the risk of each taxpayer requires identifying the factors affecting the risk. In the Tax Affairs Organization of Iran, there is no complete and comprehensive model for selecting taxpayers based on risk assessment and selecting taxpayers for auditing. This research is a correlational description in terms of applied purpose and in terms of research method, because in addition to describing the current situation, it explores the relationships of each of the research variables using linear regression test, in addition to the expected results. It can be used to explain the companies listed on the Tehran Stock Exchange. Data collection tools in this research are Rahavard Novin software, Kadal site and stock exchange site. EViews software version 10 was used to analyze the data of this research. In this study, to determine the statistical sample, the method of systematic elimination has been used and finally a sample of 78 companies listed on the Tehran Stock Exchange was examined. Regression analysis was used to test the research hypotheses. The results of this study showed that it is possible to predict tax evasion of companies using financial ratios.

An analysis of scientists’ view of public ethics showed that ethical behavior in accounting is nothing more than the application of the general concept of ethical behavior. Its main nature is derived from general theories of ethics. In this regard, different countries have tried to establish a professional ethics in the field of accounting to be able to put the right path before accountants, although these efforts often do not have positive results and we have often seen violations in various sectors. The purpose of this study is to provide an integrated ethical decision making model in the community of certified public accountants using grounded theory. For this purpose, first of all, by studying the research literature, semi-structured interview questions were designed and 30 university professors and accounting experts were selected by purposive sampling method. Then, the research model was performed using data grounded and MAXQDA 2020 software through the coding process (open, axial and selective) and an integrated ethical decision model was designed for certified public accountants. Finally, the criteria for ethical decision making according to Strauss and Corbin model were presented in the form of sections such as causal conditions, main category, intervening conditions, contextual factors, strategies and consequences.

 Understanding the characteristics of learners , and their attention to individual differences in interests , attitudes , characteristics of cognitive , emotional , etc . in the universities of the important tasks of teachers and educators is .The purpose of this study was to investigate the relationship between personality types and learning style accounting students using learning style theory is David Kolb . The target population included all accounting students at all levels of school Branch of Islamic Azad University BA , MA and PhD in 1000 in the 95 -94 school year. A sample using Cochran formula , 165 people . The results showed that the four personality types convergent, divergent, assimilating and adapting the learning experience with 4 styles objective , the type of interactive viewing , type of conceptualization and active experimentation accounting student at Islamic Azad University Branch positive and significant relationship has it .

Internal controls are a process to ensure that objectives such as effectiveness, operational efficiency, reporting reliability and compliance of the organization's activities with applicable laws and the requirements of the legislature are achieved. Operational inefficiency and quality of financial reporting are as negative consequences due to the weakness of internal controls, which are likely to be due to the control criteria of the quality index of accounting information. Therefore, the purpose of this study is to provide a model of weak internal controls based on the control criteria of the quality index of accounting information. To achieve the research goal, data of 87 sample companies were collected over a period of 7 years from 2012 to 2018 and were analyzed by descriptive-correlation analysis with logit regression test. The results showed that there is a significant relationship between disclosure of risk components and weakness of internal controls. There is no significant relationship between corporate governance structure (board independence, institutional ownership) and weak internal controls. There is no significant relationship between operational risk and weak internal controls.

Identification the factors affecting audit quality has always been one of the study challenges of audit researchers and often the internal factors affecting audit quality have been studied, but so far a model for identifying and balancing internal and external factors affecting audit quality using Delphi method and fuzzy technique have not been performed. Internal factors include inputs, processes, and outputs. External factors also include economic, cultural, and regulatory components that affect audit quality. In this study, 66 factors affecting the quality of auditing were counted based on the Delphi method. During different stages, 13 factors were excluded from these factors, which according to professional experts were less effective, and finally 53 factors, as the main factors were identified. In this study, based on the determined fuzzy number, 10 factors that had more weight in terms of affecting the audit quality were identified. According to the findings of this study, two factors, "scientific and technical competence of auditors" and "level of government support for the auditing profession" have had the greatest impact on the quality of auditing. Other factors are "independence and impartiality, expertise of the head of the audit team in the client industry, legal risk, emotional intelligence, level of economic transparency in society, culture of accountability and ranking of auditing firms by regulatory bodies". They affect the quality of the audit.

Culture drives beliefs and expectations that in turn shape behavior. Behaviors lead habits and it is habits that create the future. Strategies are very important, but it is the culture that determines the success of strategies.Neglecting the hidden dimensions of the organization will lead to the collapse of the organization because the culture is the root, identity and unique personality of the organization for this reason, to manage cultural risks that are considered a kind of crisis, the culture of the organization must be constantly monitored and analyzed. But there is a lot of evidence that culture is the most overlooked element in organizations.The goal of this research is to design an operational model of the cultural audit to create a healthy and strong organizational culture.This research has been prepared in two parts.In the first part, 5 components affecting the creation of healthy and strong culture has been identified by comprehensive research literature and use of questionnaire and the experts opinions.Then model confirmed through factor analysis and PLS method. In the second part, the implementation steps of the organization's culture audit are explained and outlined in 9 steps;Based on the results of this study, it was found that activating cultural capabilities, establishing defensive lines and use of soft and hard controls and skills in operational, regulatory and control processes,improve the level of intelligence and readiness of the organization to identify risks and implement preventive measures and it creates a healthy and strong culture and institutionalizes the components that affect it.

The purpose of this study is to investigate the effect of political and moral dimensions of management behaviors on the level of risk disclosure in annual financial reporting in companies listed on the Tehran Stock Exchange. In this study, five indicators (managers 'optimistic behaviors, managers' short-sighted behavior, manager's agency behavior, profit management and political cost due to management behavior) have been used to examine the political and moral dimensions of management behaviors. For this purpose, hypotheses were compiled and information related to companies listed on the stock exchange for the period between 1388 to 1397 was reviewed and analyzed. The statistical population of the study, according to the conditions for selecting the sample, included 140 companies that were selected by systematic deletion method. The research regression model was investigated and tested using panel data method with fixed effects approach. The results showed that among the political and ethical dimensions of managerial behavior, optimistic behavior of managers, managerial agency behavior, profit management and political cost resulting from management behavior by reducing the transparency of the reporting environment reduces risk disclosure in annual financial reporting. On the other hand, the results confirm that managers' short-sighted behavior does not have a significant effect on the level of risk disclosure in annual financial reporting.

Taxes, especially complications, are the main source of funding for public revenue and one of the most effective tools for government fiscal policy. Reforming the structure of Tax laws as the most essential part of Tax policies has a substantial place in the set of government fiscal policies. Considering that VAT policy as one of the methods of reforming the country's Tax structure instead of Tax of the services' and goods' collection in 2008 year and the importance of altering in the country's Tax policies in this study using the indicators of Tax revenue share in covering government expenditures, the ratio of Tax revenues in GDP and the share of Tax revenues in total public revenues to compare the efficiency of this We have addressed two Tax policies with a fuzzy approach. The research findings show that the efficiency of toll collection policy during the years 2001 until 2008, the highest value is 0.531 in 2003 and in 2008 the lowest efficiency is 0.495. The efficiency of the value-added system with an average of 0.52525 was higher than the toll collection system with an average of 0.5135 and an upward trend. As a result, it can be concluded from the research findings that the value-added Tax policy is more effective than the Tax policy called Tax of the services' and goods' collection.

 Given the importance of taxes and tax revenues in the economic development of the country and the realization of macroeconomic goals, designing a model for tax compliance of companies in the Iranian tax system is inevitable and important. Due to the necessity of the subject, the purpose of this study is to provide a model for tax compliance of legal entities based on the underlying theory in the Iranian tax system. For this purpose, 25 tax experts were interviewed (Deputy Minister of Taxation, Heads of Tax Affairs and Department and Senior Tax Auditors) and using the method of grounded theory research, a model including causal conditions, strategies, bed conditions, conditions Intervener and implications for corporate tax compliance in the Iranian tax system were presented. Developing and facilitating the relationship between taxpayers and the tax administration by using software tools and identifying the factors affecting corporate tax compliance, including cultural, economic and non-economic corporate, is one of the achievements of this study that helps increase corporate tax compliance.

The purpose of this study is to examine the joint effects of social identity and institutional pressures on audit quality. The statistical population of this study included (auditors of Iranian audit firm’s colleague with foreign firms And auditors of trusted audit firms- Grade A - of the Stock Exchange) and (auditors of non- colleague audit firms with foreign agencies and auditors of other auditing firm’s member of the Iranian Society of Certified Accountants in 2019. The research is applied in terms of purpose and it is descriptive and qualitative in terms of data collection. The research data were obtained through the study of theoretical foundations and a researcher-made questionnaire with a sample size of 309 (using Cochran formula) by cluster random sampling. A 70-item questionnaire with high content validity, structure and reliability was used to obtain the research data. Conceptual model analysis and testing of research hypotheses were performed using AMOS, PLS and SPSS structural equation modeling software. Hypotheses test results showed that Mimetic and normative pressures had a positive effect (with varying intensity depending on the identity group) on both audit groups, and Coercive pressures had a negative effect (with different intensity) on both groups. These results suggest that audit firms' efforts to perform activities that are appropriate to their Social base and Gain legitimacy, causes auditors to respond to these pressures in accordance with their social identities, which may affect their audit quality.

Organizational citizenship behavior (OCB) has been considered by accounting and management researchers. Recent research shows that psychology and sociology are the origins of organizational citizenship behavior. The purpose of this paper was to investigate the effect of dark personality traits on organizational citizenship behavior with the moderating role of high involvement management climate. The present study is an applied research. The research tools were standard questionnaires to measure organizational citizenship behavior (Lee and Allen, 2000, Webster, 2010) and to measure dark personality and high involvement management climate (Smith, 2016). The statistical population included all certified public accountants working in audit firms and the sample size was determined by Cochran's formula, which was 334 people. Partial least squares structural equation modeling was used to analyze the data. The findings showed that Machiavellianism, narcissism and antisocial behavior have a negative effect on organizational citizenship behavior, and high involvement management climate in an organization cannot moderate the relationship between Machiavellianism and narcissism, while it can moderate antisocial behavior.

The audit system is one of the active subsystems in the accountability system that plays an important role in assessing the accountability of public sector bodies. Operational Audit As part of a comprehensive audit system that uses innovative ways to evaluate the efficiency, effectiveness and cost-effectiveness of public and operational financial resources, it plays a role in evaluating the types and levels of accountability. The purpose of the present study is to present a model for the quality of operational audit in the public sector of Iran, considering the environmental characteristics and the prevailing conditions in the country. In this regard, according to the exploratory approach of research and utilization of qualitative approach, grounded theory method has been used. To this end, through in-depth interviews with 26 experts with operational audit expertise who have had extensive experience in the field, we examined the factors affecting the quality of operational auditing and finally the "Integrated Model of Operational Audit Quality in Iran", including Causal conditions, confounding factors and context, as well as strategies for achieving operational audit quality and their consequences are presented. In this research, the quality of operational auditing has been investigated using a systematic approach and with a view to all the components of the governing system in the Iranian public sector system.

Understanding the client accounting process and its internal control systems requires professional judgment in planning the audit and developing an effective approach designed to ensure that the overall audit risk is reduced to an acceptable level. The operational inefficiency and quality of financial reporting are negative consequences of the weakness of internal controls, which are likely to be due to the type of managers' personality type. The purpose of this study is to Presenting the Pattern of Impact of the weakness of internal controls on Audit Risk with Emphasis on the Moderating Role of Personality Types.. Criteria for deviation from standards and laws, weak internal controls, and the neo-five-point personality were used. The study was conducted with 87 sample companies over a 6-year period from 2012 to 2017, including 522 years. The importance of audit risk criteria was then determined by paired questions and hierarchical analysis (AHP). The findings of the study indicate that there is no significant relationship between weaknesses of internal control and audit risk. Among neo-personality dimensions, only extraversion and conscientiousness have positive and significant relationship with weakness of internal controls and audit risk. They have no significant relationship with it.