نشریه حسابداری و منافع اجتماعی
سال یازدهم شماره 3 (پیاپی 42، پاییز 1400)

The main purpose of this research is to investigate the effect of Political Connections with the Government on the relationship between CEO power and capital structure decision making in companies listed in Tehran Stock Exchange. To this end, the CEO task duality criteria, CEO tenure and CEO ownership percentage were used to measure CEO power. Benchmarks such as book value leverage, market value leverage, short-term leverage and long-term leverage were used as capital structure representatives. Research hypotheses based on a statistical sample consisting of 106 companies during an 8-year period from 2011 to 2018 were tested using multivariate regression models. The results of the test showed that there is a positive and significant relationship between CEO power and capital structure (book value leverage, market value leverage, and short-term leverage). Also, there is a negative and significant relationship between the CEO power and the capital structure (long-term leverage). In addition, the relationship between CEO power with book value leverage, market value leverage and short-term leverage in companies with political relations is weaker. Finally, the effect of political relations with the government on the relationship between CEO power and long-term leverage is inverse and significant.

The purpose of this study is to investigate the effect of effective internal auditing and implementation of public sector accounting standards on the quality of financial reporting in the public sector with a case study of the Ministry of Economy and Finance. The statistical population in this study includes all experts of the Ministry of Economy and Finance, who were selected using the available sampling method. A researcher-made questionnaire was used to collect information. T-test and SMART PLS software were used to analyze the data. The results show that the performance of internal audit has a significant positive effect on the quality of financial reporting in the public sector; According to experts, the component of internal audit policies and procedures and resource management has the greatest impact on the quality of financial reporting in internal audit. In addition, the results showed that the implementation of accrual accounting standards has a significant effect on the quality of financial reporting. Accordingly, it is suggested that the establishment of internal audit units in public sector organizations be put on the agenda.

Corporate social responsibility is very important and has strategic consequences in companies. Large companies invest in corporate social responsibility activities in important capital markets such as the stock market. Nowadays, CSR has become increasingly significant for a wide range of organizations and for the managers that work within them. Thus, this research aims to describe the effect CEO Confidence on Corporate Social Responsibility; With Role of Moderating of Institutional Ownership in Firms Accepted in Tehran Stock Exchange.This study is of applied and quasi-experimental nature, and the method employed is an ex-post facto design in which the effects of CEO Confidence on Corporate Social Responsibility; With Role of Moderating of Institutional Ownership in Firms has been investigated.To this end, two hypotheses were defined in the study. In order to test the hypotheses of the study, the statistical measure of Multivariate Linear Regression Analysishas been employed. The type of data utilized to test the respective research hypotheses was panel data. Sample population of the study included 93 firms accepted in Tehran Stock Exchange whose data were investigated over years 2006 to 2015. According to the results of the study, CEO Confidence has an effect on Corporate Social Responsibility. also, Institutional Ownership as a Moderating has an effect on the intensity Relationship between CEO Confidence and Corporate Social Responsibility.

The need for medicine and medical services is one of the basic needs in today's society. In order to meet these needs and provide the desired budget, companies are required to invest in research and development, which allocation and decision on these resources and budgets to achieve the desired goals are among the duties of managers and also Dealing with affiliates because of specific policies and perspectives can influence research and development decisions and managers' distrust. This was an applied descriptive correlational study. In order to achieve the goal of the research, 21 pharmaceutical companies were selected from the companies listed on the Tehran Stock Exchange from 2010 to 2018. Multivariate regression model was used to test the research hypotheses and generalized least squares method was used for fitting the regression model. The findings suggest that there was a positive and significant relationship between manager overconfidence and research and development spending. Related party transactions weaken the relationship between manager overconfidence and research and development spending. The findings of the present study showed that due to the fact that medicine and treatment play an important role in today's societies, the existence of overconfident managers leads to more budget allocation to research and development spending. The incentive to invest in research and development spending is reduced to such an extent through related party transactions that it can be effective in implementing these tasks.

Banks and credit institutions obtain bank loans and guarantees in return for lending to business units. As companies increase the level of loan guarantees, the legal responsibilities associated with it increase. In such cases, independent auditors should design and implement a more coherent and robust program to assess and determine audit risk. The purpose of this study is to investigate the moderating role of corporate social responsibility on the relationship between bank loan guarantee and audit fees of companies listed on the Tehran Stock Exchange.

The statistical population of this research includes companies listed on the Tehran Stock Exchange. For this purpose, financial information of 100 companies during the period of 2010 to 2020 has been prepared by the method of combined data analysis, and has been analyzed using econometrics software (Eviews8).

The findings of this study show that there is no significant relationship between bank loan guarantee and company audit fee. Disclosure of social responsibilities also has a moderating effect on the relationship between bank loan guarantee and the company's audit fees and by entering the social responsibility variable, increasing the bank loan guarantee leads to an increase in auditing fees.

This study deals with the moderating effect of the auditor's gender on the relationship between audit quality and audit fees. The audit fee is effective for appropriate and high-quality planning and executing financial auditing. Studying the factors affecting audit fees, and the impact of audit quality and gender on it is important. In this regard, this study examines the moderating role of gender in the relationship between audit quality and fee.This research is an applied study based on the purpose, and it is descriptive research with an emphasis on the correlation. Moreover, the data collection method is the library, and Eviews was used for data analysis. In this study, the Multiple Linear Regression Model has been used to test the hypotheses. The statistical population of this study is all companies listed on the Tehran Stock Exchange for the period of 2014 to 2019 that 99 companies were selected as a sample. The results indicate that the quality of the audit has a positive and significant effect on the audit fee. The results also showed that the gender of the auditor as a moderating variable on the relationship between audit quality and audit fees in companies listed on the Tehran Stock Exchange there is no significant relationship.