فصلنامه مطالعات حسابداری و حسابرسی
پیاپی 38 (تابستان 1400)

Islam is a comprehensive religion that its economic system is different from the economic systems in other religions. The Islamic economic system has Islamic taxes which zakat is one of the most important ones. Zakat plays an important role in eradicating poverty, achieving sustainable economic growth and promoting social welfare in Islamic countries. In many Islamic countries, considerable efforts have been made to collect, distribute and expand the scope of zakat's inclusion in line with changing economic conditions. Since the assumption of distinct entity from its owners is recognized in Islam, in some of these countries, the scope of inclusion of zakat includes not only people but also corporates. The aim of this study is a theoretical analysis of corporate zakat and related issues. The achievement of this research is to provide a suitable platform for motivation the thoughts of academics and experts of the country business zakat as one of the new sources of Islamic financing.

The starting point for many economic and investment decisions is the awareness of the company's reported profits as an indicator of its management performance. In the meantime, due to the separation of ownership from management, the profit reported by the management does not always reflect the actual profits demanded by investors. Because profits due to the lack of unit definitions and framework in the past, as well as because of financial reporting standards flexibility, provides managers with the opportunity to make profits to achieve their own personal goals and interests. In other words, at present, the net profit represented is a combination of real, sometimes formal, and estimated items, and the disadvantages of this benefit, which excludes the real aspect, is that, firstly, formal transactions do not essentially have a real basis and at the time of its discovery, it is a fraud in financial reporting. In the second place, estimated items and judgments are the result of managerial thought and not transactions, and in principle, such attributes cannot be attributed to the real attribute. As a result, we should ignore the concept of real profit and take account of the level of accounting profit with regard to its quality. The honest expression of profit in the ideal form (theoretically) is not feasible or practical and the concept of economic profit cannot be considered as an appropriate and practical model for providing an earning quality in accounting and it's not possible to make that sense in the world of accounting. This research presents a new perspective on earnings quality.

The main goal of this research is to predict financial distress in terms of key words and phrases using the text mining technique. The statistical population of this research is the audit reports of 50 financially disadvantaged companies listed in Tehran Stock Exchange in 2017. Therefore, these companies were subjected to text mining in order to collect the required data for the research reports from the years 2015 and 2016. Research findings indicate that the term non-observance of regulations and rules with 162 cases, the word conflicts with 123 cases, the absence of the presence of the beneficiary's manager with 122, loss of profit, decrease in the value of goods and assets with 116 items, lack of access to information And documents with 102 cases, adjustments to 101 cases, bonds of directors with 93 cases, board approvals of 86, and ultimately accumulated losses and renewals with 85 views in audit reports. Given the extracted terms and expressions, the method of text mining can be used to predict corporate financial distress. It can also be used as a method to extract useful information from audit reports.

The aim of this study is determination of the effect of market volatility on momentum strategy. In recent years, the challenges of economic theories based on common-sense concept have increased financial researchers’ attention to behavioral aspects; Therefore, new approaches in the form of behavioral finance paradigm have been developed. One of the most well-known researches in behavioral finance field is momentum strategy. In fact, momentum is a physical concept that indicates consistency in past performance. In financial sciences it suggests that if we look at the regular behavior of stock in the past, we can forecast the direction of the stock in the future. In the present paper, a sample of 193 companies from listed companies in Tehran Stock Exchange have been investigated from 2012 to 2019. Besides, in order to test the research hypotheses, multivariate time series regression models were used. Findings show that there is no significant relationship between momentum profits and market volatility and default risk. Whereas, results indicate that there is a positive and significant relationship between momentum profit and investor sentiment.

There are numerous studies on the transparency of financial reporting that shows that there are several factors affecting the quality of these items. Among these factors, we can mention the quality of audit factors. The present study, while presenting a comprehensive model of financial reporting transparency, examines the extent of its impact on the quality of the audit. To this end, an integrated approach to hierarchy analysis (AHP) is used to measure the financial reporting transparency. The regression model is also used to measure audit quality. The research sample includes 70 companies listed in the Tehran Stock Exchange between 2009 and 2018 (700 firm - years). The results of the research show that audit quality has a direct and significant relationship with the quality of profit. The higher the quality of the audit, the higher the profit quality is. Thiese results can be usefull fo all stakeholders, regulators and policy makers in iran for firms disclosure quality ranking and promoting the accounting information quality.

The NPM and New Public Financial Management  were the umbrella for many public sector reforms such transition to accrual accounting, budgeting reform, enhancing public accountability and better governance.In this regard, providing services with approprite quality to citizens requires an environment for advanced and professional public financial management. the responsibility and accountability of better public assets management depends on the existence of a sound accounting and reporting system that provides relevant information for fulfilling the responsibility and accountability purposes. But despite the efforts made over the past three decades, there are still unresolved questions and debates over government capital assets. Most studies have focused on recognizing certain specific assets such as heritage assets and military assets, Others have adopted a holistic approach to dealing with capital assets. The present research has been conducted in a library research method. So by studying and reviewing the available literature, has attempted to survey the dimensions of the subject, Accordingly, while reviewing the classification of government capital assets, the necessity and importance of recognizing and measuring them, and conducting a comparative study of government capital assets in the selected countries, A Christensen etal (2012) holistic approach to accounting for the capital assets of and finally an Ouda (2016) practical holistic approach are discussed.

The main purpose of this study is to analyze fraud in financial statements and new techniques used to discover it in financial statements of Iran stock exchange.

This research is a descriptive research in which to analyze and interpret the types of fraud in financial statements and new techniques used to discover it.

In today's competitive world, organizations face a huge amount of data, and one of the major issues that needs to be addressed, is the issue of financial statement fraud. Because  it cause lack of transparency about operations of the company and cause issues such as asset misappropriation, loss of company credit and so on.

Fraud detection approaches generally include Bayesian Process and Networking approaches for detecting commodity and securities fraud; Bayesian Networking approaches, Genetic Algorithm etc to detect financial statements fraud; machine learning approaches, decision tree etc to detect credit card fraud and logistic regression approach to detect insurance fraud. As a result, all groups involved in fraud detection need these tools and approaches to detect fraud in a timely manner and to inform managers to track and resolve them. In addition, accountants, auditors and managers need to be familiar with new approaches to fraud detection for metadata analysis, thereby analyzing all the risk-related signs of fraud detection and achieving a more rational and transparent result.