International Journal of Finance and Managerial Accounting
Volume:7 Issue: 25, Spring 2022

The purpose of the present study is to investigate the factors affecting audit quality. For this purpose, the concepts of audit quality were extracted using the proposed conceptual model and the factors affecting audit quality including policy making, supervision and operations (including the categories of input, process and output), were identified by systematic approach. The dimensions of supreme council independence, financial reporting requirements, audit institutions size, industry auditor, audit fees, corporate governance system, stockbrokers or non-stockholders, thought-based auditing, formulating various industry guidelines, auditors' perceptions of governance, the use of information technology, and the establishment of a professional supervisory body constitute the conceptual model of audit quality. After identifying and designing the primary model, a questionnaire was developed and distributed among the audit firm's partners. The audit quality measurement model was designed using Structural Equation Modeling and the research hypotheses were identified. According to the results of the research, the audit quality has a moderate positive and significant relationship with the policy making factors in the audit profession and a strong positive and significant relationship with the audit operations. Also in terms of the operational factors, the audit quality has a strong positive significant relationship with the input, and a strong positive significant relationship with processes, and a moderate significant positive relationship with the output; finally, the audit quality has a moderately positive and significant relationship supervisory factors

One of the internal factors of companies affecting their financial structure and profitability, is the firm size. Researchers have used various factors to measure the firm sizes in their research. Every factor has its own disadvantages and benefits; thus, the factors have different interpretations in financial affairs of the companies. By combining different factors, this study tries to propose a new concept of the firm size variable and provide a factor as a replacement for one variable, which includes the benefits of various factors, simultaneously. Different factors of firm size are evaluated in this article using exploratory factor analysis, and a new factor is derived from the principal components method and presented as the firm size variable. In order to investigate the impact of this factor on improving accounting models, its effects on profitability of firms have been tested. To this end, a sample set consisting of 139 firms are studied between 2009 and 2019. In this study, ROA and ROE are used as profitability indices. The results show that using factor analysis as an indicator of firm size, improves the profitability results for that firm, and firm profitability is improved, with significant differences, when a factor is used as the firm size index, compared to the case when an index is used for this purpose.

The recent financial crisis has highlighted the need to pay more attention to the role of audit quality in improving financial reporting, while achieving audit quality requires an integrated approach and consideration of its various layers. Therefore, the present study utilizing combined approach, in the first part, uses the data theorizing method and the theoretical and purposeful sampling method as well, through in-depth and structured interviews with 17 academic experts and senior managers of finance, accounting and auditing, tries to identify and explain the factors affecting the improvement of audit quality and presented it in the form of audit quality model. Then, in the second step (quantitative part of the research), the obtained model is fitted and validated using the structural equation model and PLS software. At this stage, the data collection tool was a closed questionnaire with Likert scale and the statistical population studied, senior financial managers, accounting and auditing of the top active companies listed on the Tehran Stock Exchange. The results of research confirm the positive and significant effect of the research variables and thus verifies the proposed model. Therefore, it can be acknowledged that with the improvement of internal and external environmental factors in the audit environment, the quality of audit reports also will be improved.

This study aims to investigate the effect of remuneration of directors on the quality of reporting. Financial managers, due to their unique expertise and technical knowledge, affect the company's financial reports more than board managers. In addition to examining this effect, this study also examines the role of two variables, corporate governance and internal control. In order to test the hypotheses of the present study, 167 researcher-made questionnaires were distributed among the financial managers of companies listed on the Tehran Stock Exchange. Confirmation analysis test and structural equations were used to test the research hypotheses. Research findings confirm the effect of remuneration of directors on the quality of reporting. The internal control variable also has a mediating role that strengthens the effect of the main variables of the research. However, the role of corporate governance in this study was not confirmed as a mediating variable. Finally, the results of this study showed that the quality of financial reporting is directly related to the remuneration of directors, which in turn, resolves the concerns of decision makers and policy makers of the company about monitoring and fulfilling loyal commitments to provide quality financial reporting.

AbstractHealth care networks in different societies are the foundation of physical and mental health of individuals and prerequisites for sustainable developmentHealth networks operate as a subset of universities of medical sciences and health services with the aim of providing health care through the generalization and expansion of health, medical and educational services. In this article, we present a model to evaluate the efficiency and step by step improvement in the health care networks of Ahvaz Jundishapur University of Medical Sciences. At first, using previous studies, performance evaluation criteria in the field of health care network were identified, then, by interviewing experts, the evaluation criteria were finalized. The results showed that out of 18 health care networks of Ahvaz Jundishapur University of Medical Sciences, 9 health care networks are inefficient and using the model presented as a model, in order to improve the health care network step by step Was taken.Keywords: Performance evaluation, step by step improvement, Health Network, Ahvaz Jundishapur University of Medical Sciences.

The imposition of more economic sanctions on the state and the reduction of oil incomes in recent years have directed attention towards tax and collection of more tax revenues; therefore, the recognition of the determinants of tax evasion is necessary. The decision of taxpayers for tax compliance or evasion is a function of multiple variables. The “culture” variable is a determinant of the tax payer’s behaviour for paying or evading the payment of the tax; and accordingly, the present work is to analyse the link/s existing between organisational culture and tax evasion. In terms of purpose, the present study is applied, methodologically, it is descriptive (survey), and concerning the relations between its variables, it is correlational. The companies admitted to Tehran Stock Exchange make the statistical society of this research, and eventually, 110 companies meeting some specific criteria were chosen in this regard. The data collection tool included Hofstede’s Standard Questionnaire (1980) on the cultural organization and Craw Standard Questionnaire for tax evasion (1994) devised based on Likert five-value scale. Once the reliability and validity of the questionnaire were confirmed, it was handed to the top heads of the related companies and the required data were collected. The research data were analyzed using structural equations modelling. The results of the study suggest that organzational culture has a significant impact on tax evasion. Uncertainty avoidance and big power distance lead to the increase of tax evasion, nonetheless, democracy lowers tax evasion.

The aim of this study was to provide an interpretive structural model of the factors affecting the quality of forensic accounting in Iran with the aim of achieving the factors affecting the quality of forensic accounting. Judicial and academic experts in the field of forensic accounting were used to collect the required information. Obtaining expert opinions was collected through interviews and a qualitative approach. In this study, using interpretive structural modeling, a structural model of factors affecting the quality of forensic accounting in Iran was designed. The results of interpretive structural modeling in this study showed that the goals and missions of forensic accounting, forensic accounting standards, professional skills, academic training, enactment of forensic accounting and the need for a forensic accountant in organizations improve the quality of forensic accounting. Also, the results of interpretive structural modeling showed that at the last level is the component of goals and missions, which is the most effective and influential component of the model. In the second level, the components of forensic accounting standards), professional skills, academic training, law-making and the necessity of having a court accountant in organizations are included, which affect the seventh component, i.e. the quality of forensic accounting, which is in the first level.

This paper evaluates the difference between the narratives of the board of directors’ report to the annual general meetings (AGM) and financial statements’ numbers through content analysis using the approach developed by Balata and Breton (2005) _ the index of level of optimism. This paper investigates that whether manager’s narratives is thoughtful. The sample includes 40 reports that are downloaded from CODAL website. We conclude that from point of profitability, there is a difference in the degree of optimism for narrative parts and financial statements in the low optimism and aggressive optimism companies and there is thoughtful communication in their narrative reports. From growth point of view, in low optimism and passively optimism companies, there is no thoughtful communication. Good performing companies tend to show a better picture of growth to shareholders. Results of management theme and its related financial ratios revealed that there is a significant difference in low optimism and passively optimism companies, but not in aggressive optimism ones. These ones are consistent with real world expectations. Managers always want to outline a good picture of themselves to market. Totally, our conclusions verify a thoughtful communication in a narrative parts of annual reports.

Today, perceived risk is an unavoidable factor in world trade today and can be considered as the cause of the opposite conclusions of a process or project. Perceived financial risk arises from uncertainty or the possibility of losing financial resources. Perceived risk can not be completely eliminated, but it can be reduced by forecasting or properly managed. Perceived financial risk affects resources, products, services, customers. The purpose of this study is to investigate the effect of perceived risk components such as financial risk, time risk, performance risk, physical risk on the intention to buy Iranian goods by evaluating the mediation effect of trust. This research is an applied goal in terms of quantitative research approach and has a descriptive survey strategy. The statistical population of this study is all customers of Iranian clothing and home appliances in East Azarbaijan province of Tabriz, of which 377 people were calculated and selected as a sample by G-Power software. The data collection tool is a questionnaire and the structural equation model with Smart Pls software has been used to analyze the data. The results show that the dimensions of perceived risk do not affect confidence and intention to buy. In general, the effect of perceived risk components on trust has no significant effect and these components have a negative effect on the intention to buy Iranian goods. Trust has a positive effect on the intention to buy. Contrary to the results of research, the mediating role of the trust variable was not confirmed.

The purpose of this study is detection of accounting misstatements can play mediating role in the relation between audit fees and financial reporting quality in Iran Stock Exchange. This research is based on the concepts of agency theory and audit fee pressure theory. This study examines research hypothesis by using the panel data of 708 Year- companies accepted in Tehran Stock Exchange during 2013-2018. The linear regression and Sobel test are also used to test hypothesis. In this study, in order to measure the quality of auditing, the indicators of accounting Misstatements detected and undetected by auditors have been used, which can be a very important distinguishing feature from previous research in this field, because Only in this case can the quality of the audit mediate the audit fee and the quality of the financial reporting. Findings show that the quality of auditing in Iran has not decreased under the pressure of auditing fees; the increase in detection of accounting misstatements has led to a decrease in discretionary accruals and an increase in the quality of financial reporting; In verifying the expected relationships, auditing fees have had a positive effect on the quality of financial reporting. The results indicate that companies can’t reduce the quality of auditing, and exceed the low quality of their financial reporting by using the pressure of audit fees. Thus, the results of this study support the appropriate status of audit quality in the Iran Stock Exchange.

According to theories of sociologists and behaviorists, social and economic behaviors of members of professional society are influenced by factors such as cognitive and legal norms, and this leads to restrictions for professionals and creation of new procedures and it will make difficulty in innovations. In this study, considering importance of management accounting profession in activities of enterprises, behavioral response to paradox of embedded agency in management accounting profession is investigated to determine behavioral outputs of this issue and since this relationship can be influenced by other factors in this regard, role of job discretion as mediating variable will also be examined. Research period is 2020 and data needed to answer research question have been collected by distributing a questionnaire among community of management accountants. Accordingly, data obtained from 179 questionnaires were collected and analyzed using structural equations. The Sobel test was also used to determine role of mediator variable.Findings show that identity conflict and multiple identities are associated with paradox of embedded agency in management accountants and mediating role of job discretion is confirmed.

In this research, the Ministry of Culture and Islamic Guidance as one of the cultural agencies in the field of cultural performance evaluation, with an emphasis on policies and budgetary credits has been studied. This research is applied in terms of purpose and is a survey in terms of descriptive information collection method. In terms of research method, it is a combination and both qualitative and quantitative methods have been used to achieve the objectives of this research. In the qualitative section, the opinions of experts were used to determine the components through exploratory interviews, and the extracted components were analyzed and the basis for preparing the questions was a questionnaire. The statistical population of this study was 187 people and the number of sample sizes was 125. In assessing the content validity of the questionnaire questions, as a measurement tool, the Leuche method was used and Cronbach's alpha was used to calculate its internal consistency. The method of qualitative data analysis in this research is the method of interpretive analysis and in terms of quantitative analysis of data is the method of confirmatory factor analysis. The results of pairwise comparisons in the main dimensions of the model indicate that the policy and program dimension has the highest degree of importance (18.1%) and then the executive dimension of evaluation (15.2%) ranks first and second among all dimensions, respectively. They have the least importance among the eight dimensions of the next model of internal processes (8.5%).

This article aims to estimate the credit risk of individual and corporate customers of Iran's banking system. The estimation of credit risks of banks, financial institutions and insurance companies is not possible without an accurate credit scoring of the customers. Credit scoring or credit rating is a process in which the credit amount of individual and corporate customers of the financial-credit institution and banks is measured using the information provided by the customers. The process makes it possible to obtain a wider knowledge of the people's situation to repay the credit received and, or to measure the loan default probability. The statistical data of 399 individual customers and 780 corporate customers from 2011 to 2019 (7500 data) are used to design credit risk models in this study. Multiple Logit Regression, Survival function and Support Vector Machine (SVM) are used to design credit risk models. The results indicate that the selected factors have a significant impact on the customer default probability and credit risk calculation, based on personality, financial and economic characteristics. The Comparison of the results obtained from the accuracy of the forecast shows a higher explanatory power of the Support Vector Machine model and survival function than the Multiple Logit model for both groups of customers.

In 1992, Kaplan & Norton introduced the Balanced Scorecard as a tool for evaluating performance in organizations. The important function of the banking system as an active monetary sector in the economy also requires that the evaluation of their performance & productivity based on modern management accounting techniques be considered. The purpose of this study is measuring the effects of management tools such as knowledge management & innovation on the relationship between four dimensions of a BSC on bank productivity. Studies conducted on 10 banks in the country in 1398 using random sampling & with the help of data collected from questionnaires sent to 172 senior experts of the bank & based on the output of structural equation technique have shown that innovation on the relationship between two dimensions of the internal process, learning the dimensions of the BSC with the productivity of banks has a significant effect, However, the relationship between two financial dimensions and the customer of the four dimensions of BSC with banking efficiency have not been significantly affected. Also, knowledge management had a significant effect on the relationship between financial and customer dimensions with bank productivity, but no effect was observed on the relationship between internal process dimensions & learning & productivity. These results draw the attention of policymakers in the banking system to prioritizing innovation and knowledge management, as well as improving the level of use of all development tools with the aim of aligning them to strengthen the relationship between BSC and banking productivity.