نشریه حسابداری و منافع اجتماعی
سال یازدهم شماره 2 (پیاپی 41، تابستان 1400)

The present study investigates the role of Managerial ability in designing and using the risk appetite document as one of the new and developed management tools to reduce the risk of continuing the company's activities.The findings of this study show that in companies where management design the level of risk appetite and use risk appetite documents in the company's activities significantly reduces the risk of continuing the company's activities. Companies that have not designed and used the risk appetite document Have been challenged to reduce the risks of corporate business continuity.Risk appetite documents actually develop an integrated approach to the prevention of business continuity risks in all important activities of the company .The more capable the management is in developing and applying risk appetite documents, the more activities will be covered by the risk management process and the more parts of the company will be involved in preventing and countering the risks of business continuity. Finally, the results of this study show that the ability of management has emerged as an important indicator in reducing the risk of business continuity of companies.

Tax avoidance is one of the most important decisions managers, which can have a positive or adverse effect on a company's performance by preventing the transfer of the firm's resources to the government. The purpose of this study is to investigate the effect of tax avoidance on accounting and economic performance criteria of listed companies in Tehran Stock Exchange with a sample size of 180 companies for the years 2009-2018. To test the hypotheses, multivariate linear regression got used, and to measure the performance of the firm, one accounting criterion free cash flow, and two economic criteria of economic value-added and market value-added have been used. The effective operating cash flow tax rates have also been used to measure avoiding tax. The research findings showed that there is an impact negative and significant tax avoidance on accounting and economic performance criteria of the firm, which means that with increasing tax avoidance, the company's performance has decreased. Therefore, it can be concluded that the choice of tax avoidance strategy as a way to prevent the outflow of resources harms the company's performance, which can be due to undesirable use of the resulting resources.

This research aims to investigate the efficacy of auditor's report on reported accounting information appertain in Tehran stock exchange. We introduce two hypothesizes about it. is there relationship between auditor's report type on operation information relationship and firm's financial position(return of asset and return of sale) on stock return? and also is there relationship between auditor's type on operation information relationship and firm's financial position (return of asset and return of sale) on?. We gather data from available information in RAHAVARDENOVIN software and financial statement and other financial reports in time frame from 1393 to 1397 in Tehran exchange stock. Results shows that, there is affirmative significant from auditor's report type on operation information relationship and firm's financial position(return of asset and return of sale) on stock return and also there is affirmative significant from auditor's type on operation information relationship and firm's financial position(return of asset and return of sale) on stock return.

The present study was conducted to investigate the effect of managers 'rewards on companies' taking risk behavior in the stock market. To achieve this purpose, the variable of taking risk behavior through fluctuations in stock returns has been measured. The research method is also descriptive-applied. The statistical population of this research also includes companies listed on the Tehran Stock Exchange. For this purpose, financial information of 110 companies during the years 2011 to 2017 has been prepared by the method of combined data analysis, and has been analyzed using econometrics software (Eviews8). In general, the statistical results of the test of the hypotheses of the present study showed that in the period after the imposition of US sanctions against the Islamic Republic of Iran, managers' rewards have a significant direct relationship with firm taking risk behavior and increase it. In the other part, the results showed that the size of the company has a significant inverse effect on the taking risk behavior of companies; This is while the share of major shareholders of the company have a significant direct effect on company risk.

The quality of services provided by auditors largely depends on the auditors' behavior in performing their duties. So dysfunctional behavioral conditions of auditor don't just happen but are at least influenced by workplace spirituality. The auditor in carrying out his professional duties must adhere to minimum standards and adhere to professional ethics to maintain the audit quality. Therefore, the purpose of this study is to investigate the effect of workplace spirituality on auditor dysfunctional behavior and audit quality. The method is descriptive-surveying that questionnaire was used to measure research variables. The reliability of instrument was measured by Cronbach alpha coefficient and its validity was also verified by confirmatory factor analysis. The statistical population of the research is auditors in auditing organization and Iranian Certified Public Accountants of which 137 people in 2019 were selected as sample according to Cocran formula. Analysis of research data using structural equation modeling shows that workplace spirituality has a negative and significant effect on the auditor inefficient behaviors and a positive and significant effect on the audit quality. In other words, a satisfied employee whose spiritual needs are met does not engage in dysfunctional behaviors but instead tends to exhibit more efficient and better behaviors. Also, spirituality in the workplace is part of the integration of ethical values, which are the controlling factor in improving the auditing quality.

Governments are moving in the direction of social benefits in order to help individuals and the general public in times of social bottlenecks and risks. Different societies, especially countries with government economies such as Iran, need public sector standards in various fields such as social benefits in order to perform accounting. The purpose of this article is to advance the discussion of possible accounting practices for social benefits. Therefore, in addition to the definitions of social benefits, due to the commitment and spending of resources, special attention should be paid to identifying elements such as debt and costs. Due to shortcomings and research gaps in this area, the International Public Sector Accounting Standard Board took the opportunity to improve its set of standards and published the Social Benefit Standard in 2019 by creating a new thinking. In addition, the present study provides an overview of the federal social security standard and the international financial reporting standard. Given the importance of this issue and the lack of sufficient empirical evidence, the present study seeks to examine the social benefits from various perspectives.