فصلنامه تحقیقات حسابداری و حسابرسی
پیاپی 51 (پاییز 1400)

Considering the impact and usefulness of management accounting tools, their application in optimal and optimal management of universities is essential. The purpose of this study has been examining the Application of management accounting tools and the effectiveness of each tool by financial managers of Iranian Governmental Universities. This survey study is a kind of research, and for collecting data, we used questions whose validity and reliability have been approved. In this regard, a questionnaire was   distributed among 90 financial managers in 90 Iranian Governmental Universities. The research results showed that financial managers of universities used kaizen and variance analysis tools, but activity-based costing, Activity- based Management, target-based costing, responsibility accounting and Balanced Scorecard at universities Not applicable. In addition, universities under the supervision of the Ministry of Health and Medical Education have used these tools more than universities under the supervision of the Ministry of Science, Research and Technology. Also, the management accounting tools used in universities have been the necessary effectiveness and there was a significant difference between university level, academic degree of finance manager, university type in terms of the citizenship of the ministry and the effectiveness of management accounting tools.

The major portion of Iran's annual budget belongs to state-owned companies. Their crucial role in public finances is clearly evident due to their contribution to the national economy and providing public goods and services. All these characteristics boost the need for transparent management of the companies. Using a theme analysis method, this study examines the current state of transparency of Iranian state-owned companies and examines the literature of transparency in related statements and guidelines in different countries, and presents its findings to experts and asks their views on the elements. Then this work seeks to identify the elements of improving the transparency of state-owned companies, providing information based on transparency improvement elements can lead beneficiaries' knowledge to operating environment and how the company is run. Based on the results of the study, a set of actions, considerations and elements related to the role and responsibilities of the Audit Committee, disclosure of information, budgeting and government financial management, internal audit, internal control objectives, stakeholder engagement, policies Compensation services have been introduced. These elements can be used to set a good platform for improving the transparency of public companies. Regulators can improve the transparency of activities and accountability and increase stakeholder satisfaction by incorporating study results into the provision of regulations.

The main purpose of this research is to investigate the relationship between managers' ability and lack of transparency of information in companies listed in Tehran Stock Exchange. Research hypotheses based on a statistical sample consisting of 106 companies during a 9-year period from 2009 to 2017 were tested using multivariate regression models. The results of this research show that there is no significant relationship between CEO's ability and lack of transparency in company information (including: index rate of lack of transparency in company information and trading volume). Also, there is a negative and significant relationship between the CEO's ability and lack of transparency in company information (including: the price difference in company stock trading and the stock market analysts’ prediction error).

The issues of audit quality and audit committee have received huge consideration from the auditing profession, the general public population and the government controllers particularly after the prominent corporate outrages in firms like Enron, Global Crossing, Tyco, and WorldCom. These concerns discourage investors to invest in foreign and local businesses. The primary objective of the current study is to explore the relation between board characteristics and audit committee characteristics on audit quality in companies Listed on the Tehran Stock Exchange.  In terms of purpose. This study is practical and it is descriptive-correlative in terms of nature, in order to achieve the purpose and by systematic elimination sampling method, 79 firms selected as a final sample during 1391 to 1396 which in general 6and examine the hypothesis we have been used the Logistic Regression method and panel data. The findings of the study show that there is a positive and significant relationship between Audit committee expertise and audit quality, also there is a positive and significant relationship between Audit committee independence and audit quality. Also, the findings show that there is positive and significant relationship between Non - Executive Directors and audit quality. In addition, the results of the research show that there is a negative and significant relationship between dual duty executive board director and audit quality. Also, there is a negative and significant relationship between board change and audit quality. The findings show that there is not a significant relationship between educational degree and audit quality.

The purpose of this study was to investigate the effect of capital adequacy on the performance of banks and how this impact from one country to another according to cultural, geographic and other factors, is to examine the adequacy of the capital and its impact on the performance of commercial banks in Iran and Turkey. In the realm of time from 2009 to 2015. To test the hypotheses, correlation test and linear regression test have been used. The results of the study show that the effect of the independent capital adequacy variable on the utilization rate is confirmed positively and significantly on the basis of the totality of the research data and the data of each country separately. The effect of the independent variable of capital adequacy on profitability is confirmed positively and significantly by the separate data of Turkey, but according to Iran's data, the fourth hypothesis is the comparison of the effect of capital adequacy on profitability between the two The country was not tested. The relationship between the effect of capital adequacy on the utilization of the two countries is not significant. Also, there is no significant difference between the average return on assets, return on equity and debt to equity ratio between the two banks.

The purpose of this study is to review the mediation role of debt maturity structure in explaining the relationship between macroeconomic variables and accounting conservatism. For this purpose, 105 companies were selected among listed companies in the Tehran Stock Exchange during the years 2012 to 2017 for statistical sample. To measure the conservatism, the model of Givoly & Hayn (2000) was used, a long-term debt to total debt ratio was used to measure the debt maturity structure. Also, macroeconomic variables in this study include GDP growth rate, inflation and money supply.To test the hypotheses, multiple regression with combined data and Sobel test has been used. The results show that there is a negative relation between the growth rate of GDP, inflation and money supply, and the debt maturity structure with accounting conservatism. The results of the Sobel test also show that the maturity structure does not play a mediator role in explaining the relationship between the GDP growth rate, inflation and the supply of money with accounting conservatism.

If rule of approved direct taxes as one of the most important country economic and financial rules hasn`t had enough understanding ability and readability, its use by different groups of users will be encountered with difficulty and contraction. The results of this topic are the existence of direct understanding of rule, being complicated of tax getting level, extending of judgment levels and mass volume of tax files in judgment different level, so readability measure of the texts is one of the instruments which measures complexity degree or text lingual difficulty. The research investigates readability evaluation and direct tax rule understanding by the two most important and authentic users of rule that are tax auditors and financial managers of the companies. This study sample, according to the Cochran Formula in 5 percent error level, includes384 individuals. The research results indicate that based on the Flash Method chapter of exemptions is the most difficult chapter from readability level and order arrangement is the simplest chapter of direct tax rule, moreover; Clocouse Method readability of exemption chapter for tax auditors is in the middle level and readability of order arrangement is in the independent level and the mentioned two chapters are in the middle level for the financial managers.
showed that there was no significant difference between tax risk prior to and after the amendment of the Act..

Critical Success Factors in a variety of issues are important because they help managers and key stakeholders of the organization focus on specific issues rather than focusing on the multiple types of environmental variables and make the organization's capabilities more efficient. The purpose of this study is to investigate the impact of Critical success factors on the performance of the internal audit system. In this study, Critical success factors and performance evaluation model, based on Rajabi study (2019) are considered. Accordingly, the statistical population of this research is all 32 active and present companies listed in Tehran Stock Exchange in the field of oil, gas and petrochemical in 1397. Given the presence of 3 to 5 members of the board of directors and the audit committee of these companies, the total number of samples or individuals is 265 persons, of  the questionnaires distributed among these individuals,185 healthy questionnaires were tested. Factor analysis and regression analysis were used to analyze the data. The results show that all three behavioral, contextual and structural components of critical success factors influence the performance of the internal audit system, but the structural component has a greater impact on performance than other components. The results also showed that in terms of behavioral component, Comprehensive Communication Resources Index, in terms of contextual component, Indicator of Out-of-Organization Financing required and in the structural component, the information systems upgrade index has a greater impact on performance.

uncertainty and stock price crash risk. Economic uncertainty has been measured by the instability of the four interest rate indices, economic growth rate, inflation rate and exchange rate. Two measures of negative skewness coefficient and low to high volatility were used to measure the stock price crash risk. In this regard, financial data of 131 companies during the period 2014 to 2019 have been analyzed. F-Lemmer and Chasman statistics were used to determine how the regressions fit. Instability of economic uncertainty indices has been done by Arch & Garch method. Summarizing the results of both regression estimation models in line with the research hypotheses showed that the relationship between uncertainty due to macroeconomic policy instability, interest rate, exchange rate and economic growth is associated with the stock price crash risk. There has been a direct uptick and an increase in the level of these volatility has led to an increase in the possibility of stock price crash risk. Research findings can be important for investors, supervisory bodies, legislators and policy makers.

Given the role and importance of financial statements in predicting cash flows and consequently the importance of accrual accounting as the originator of these reports, many studies have investigated the role of accruals in predicting future cash flows. But in this study, the role of cash flows and their characteristics (including timing and matching) as well as the complementary role of cash flow variables and income variables in predicting accruals have been investigated.

In this regard, the research hypotheses were formulated according to the theoretical foundations and 124 companies listed in Tehran Stock Exchange during the period1388 to 1397 were selected and the hypotheses were tested by regression analysis.

The results show that changes in firm earnings have a positive and significant effect on accruals, and the firm's operating cash cycle significantly affects this relationship. Changes in cash flows also have a significant effect on accruals and, according to forecasts, increased serial correlation of cash flows changes has a significant effect on this relationship.

Financial literacy is a combination of knowledge, consciousness, skills, attitudes and behavior .that is necessary for making the right financial decisions.Today,due to the complexity of financial markets, the development of the scope of financial institutions and the efforts of individuals to Increasing the share of financial markets, the importance of knowing financial literacy is Necessary.financial literacy and understanding of its implications for students are of particular importance. Because financial decisions taken during the student period have an important role in their financial condition after graduation. One of the essential elements of financial literacy is Financial behaviors such as cost planning and saving a margin of financial security, and certain behaviors such as excessive use of financial resources can threaten financial health. Another is Financial Attitude ,Financial literacy definition shows that even if a person has sufficient financial knowledge and ability to perform financial activities, his attitude effective to his decision. The purpose of this study was to investigate financial literacy and its relationship with financial behavior and financial attitude. The method of this descriptive-correlational research is statistical. The statistical population includes all students of the Parandak Institute. The sample consists of 200 students. Data were collected by a questionnaire and analyzed by SPSS software.