مجله حسابداری مدیریت
پیاپی 50 (پاییز 1400)

Today, identifying the factors affecting the credit rating is of particular importance in terms of comparing the credit risk of one firm with other firms and also in terms of competitiveness of the firm. The purpose of this study was the Investigating the Effect of Risk of Non-Repayment of Debts on Credit Rating Due to the Adjusting Role of Financial Constraints.

The present study is an applied research in terms of purpose. Also, in this study, according to the type of data and available analysis methods, the combined data method has been used. Data collection method, document mining method and referring to databases; and the method of data analysis is inferential. In the present study, the required data have been extracted from the new Rahvard software, corporate financial statements and documentation, as well as the Cadal site. The statistical population of the present study is all companies listed on the Tehran Stock Exchange in the period 2012 to 2021 and the software used to prepare data and estimate models is Eviews 10. Combined data model was used to test the research hypotheses.

The results of the research hypotheses test show that companies that perform poorly in repaying the principal and interest of their financial obligations cause distrust of creditors, which in turn reduces the credit rating of the company. The results also showed that financial constraints have a positive effect on the relationship between the risk of non-repayment of debts and the credit rating of the company. Thus, companies with financial constraints have a high risk of non-repayment of debts, and as a result, the distrust of creditors increases, which leads to a decrease in the credit rating of companies.

Investors and lenders like to pay more attention to companies with less financial constraints. As a result, these companies find greater credibility with investors and lenders through easy financing. Also, the increased risk of non-repayment of debts causes the creditors to be pessimistic about the company for not paying their financial obligations; As a result, in such a situation, easy and varied financing will have a significant impact on reducing the risk of non-repayment of debts and lenders will increase the credit rating of companies. Investors and creditors can use the results of this study to select the right companies to invest. Also, organizations that rank companies can use the risk of non-repayment of debts and financial constraints as two very important and determining factors in the ranking.

Steel industry is one of the most important industries in the country and its growth indicates the development of part of the economy, and given the volume of production and high costs of its activities, it is necessary to design appropriate strategies to increase performance and reduce costs. Accordingly, the present study aims to provide a performance appraisal model in the steel industry by combining cost-based models based on activity and Networking Data Envelopment Analysis. For this purpose, financial and non-financial information of a number of subsidiary units of Hormozgan Steel Company were examined. They were used as input indicators of the NDEA model to evaluate performance. The results showed that activity-based costing (ABC) is more accurate than traditional costing and the outputs of this model can be used as inputs to the network data envelopment analysis model to evaluate the performance of units. The use of these two models also provides appropriate information for planning to reduce costs and increase efficiency.

Given the widespread negative consequences of accounting fraud and the effective whistleblowing, this study examines the whistleblowing intentions of accounting wrongdoing based on personality traits, ethical ideology, demographic situation and organizational justice manipulating of the accounting records and embezzlement. The statistical population was accounting staff and the sample size was 596 people. The data collection tools were the standard Big Five Personality Traits Inventory (NEO FFI) designed by Costa & McCrae (1992), Forsyth's Ethics Position Questionnaire (EPQ, 1980), and the organizational justice scenarios for accounting wrongdoing, Cronbach alpha was at least 0.9. Structural Equation Modeling-Partial Least Square were used as analysis methods. The research results showed that personality traits (neuroticism, extraversion, openness, agreeableness and conscientiousness), ethical positions (idealism and relativism), organizational justice (procedural, interactive and distributive), are related to the whistleblowing intentions of two types of wrongdoing and the whistleblowing intentions of embezzlement are more than that of manipulating of the accounting records at the significance level of 99.9%.

Learning styles are considered to be the preferred methods for individuals to receive and process information. Hence, professional judgment is a function of the auditor's performance that can be influenced by learning styles. Therefore, increasing the quality of professional judgment improves the performance of auditors and ultimately improves the quality of auditing. In this regard, the purpose of this research is to investigate the effect of Mumford's learning styles on the auditor's professional judgment. the research method is a descriptive survey and from the perspective of the purpose, it is of an applied type that the standard questionnaire has been used.  The research sample is 512 auditors working in trusted auditing firms of the stock exchange who were selected by a simple random sampling method. Also, research hypotheses were tested by modeling structural equations using LISREL software. The results show that Hani and Mumford's learning styles have a significant effect on the auditor's professional judgment. Thus, pragmatist, Reflector, Activist, and Theorist learning styles have the most impact on the auditor's professional judgment, respectively. The results of this research can help audit firms in hiring new auditors and when hiring employed auditors, to consider the type of learning styles they have, to increase the quality of auditing by improving decision-making and professional judgment.

Today science of auditing is evolving more than ever from traditional theories to more modern behavioral and perceptual theories, so that the recognition of auditors' professional functions can be inferred from internal processes. One of these theories is the Golem theory, a concept that can be based on reinforcing negative attitudes that can conflict with the auditor's expectations of professional characteristics and this, while reinforcing the level of error in the aura perception, leads to the formation of fanatical subjectivism and a contradiction in the desirability of judgment. The Purpose of this research is investigating the Role of Negative Strengthening of Golem Effect Theory of the Impact of Halo's Bias on the Contradiction of Auditor's Judgment Desirability. The tool for collecting research data from the questionnaire and its target population were auditors working in the auditing organization and auditing institutions of the private sector in 2017. In this study, in order to measure and adjust the suitability of the model and test the research hypotheses, partial least square analysis (PLS) was used. The test results of the research hypotheses confirmed that the halo's bias has a positive and significant effect on the contradiction of the desirability of the auditor's judgment. It was also found that the level of negative reinforcement of Golem's theory exacerbates the positive effect of the aura perception error on the contradiction of the desirability of the auditor's judgment. In fact, this conclusion shows that increasing the level of perceptual errors under the influence of individualistic prejudices, which is formed as a result of negative expectations, can affect the desirability of professional auditors' judgments within the framework of professional conduct and codified standards. And cause professional judgments to deviate from their original course.

The web-based integrated reporting allows for information that is different from that of traditional reports. The quality of web-based reporting is affected by the content elements of the report. Content elements investigate the type of disseminated information or the availability of information. Therefore, the present research aimed to identify and investigate factors affecting the content elements of the web-based integrated reporting with a corporate citizen approach. To this purpose, a systematic analysis was conducted on the findings of 282 previous studies using a qualitative research approach and a seven-step meta-synthesis tool. Finally, the opinions of 12 experts and professors were gathered through a questionnaire. The effect coefficient of the identified factors was then determined using Shannon's quantitative entropy method and based on the content analysis approach. Finally, factors that have the greatest influence on the web-based integrated reporting elements were identified. The results from this research are a great help to professional auditors and financial managers of institutions in identifying factors affecting the quality of providing the web-based integrated reporting elements

Professional skepticism is based on the argument in the auditing profession that it can give professional auditing judgments a more inclusive form of transparency to stakeholders. However, due to the structural complexities of the market system, the professional functions of auditors, under the influence of pressures, can usually reduce the quality of the audit report while reducing the professional skepticism of auditors. Social compliance pressures are seen as one of the functions of violating professional skepticism that alienates auditors from their professional nature. The purpose of this research is Intuitive Fuzzy Assessment (IFSs) Violation of Auditors' Professional Skepticism under Pressures Based on Social Conformity. In terms of purpose, this study is part of developmental research, because due to the lack of basis for the existence of social compliance pressures and professional skepticism in previous research, based on meta-analysis in the first step was tried to identify components as the analytical basis of research and propositions as reference variables. Then, in order to explain the identified components and propositions in the text of the audit profession, in a small part, intuitive fuzzy evaluation analysis (IFSs) was used to determine the most effective pressure due to social compliance in violation of auditors' mindfulness propositions. In this study, the target population consisted of two parts: qualitative and quantitative. In the qualitative part, with the help of 15 accounting experts at the university level, an attempt was made to identify the research components, components and propositions in the form of scoring forms. In the quantitative part, 20 audit partners with more than 3 years of work experience were used to participate in the research. The results showed that market pressure is the most effective factor in violation of auditors' professional skepticism. In fact, the result of this study reflects the fact that the existence of pressures due to imbalance in the distribution of market share, which in this study was referred to as the market pressure component, has the greatest incentive to violate the professional skepticism of auditors.

Today's environmental theories and theories have moved away from merely moving in the direction of emphasizing the development of technological infrastructure and focusing on changing the behaviors and attitudes of effective human-individual interaction and companies as a collective source of pollution. Green accounting has become an important and significant issue in the field of sustainability in recent years in line with these changes in companies' behavior with the environment. Therefore, in this study, by combining theoretical approaches such as purposeful causal action with the consonance of environmental discourses the first goal examines the role of such actions on environmental norms in the form of corporate intersubjective discourse. On the other hand, by creating an effective interaction of virtue Maabi with purposeful behavioral causal action, this study seeks to investigate the change in the consonance of environmental discourses of capital market companies. In this study, 209 managers of capital market companies were surveyed through simple random sampling. The research instrument was a questionnaire in order to fit and use of utility model and partial least squares analysis was used to test the research hypotheses. The results of testing the research hypotheses showed that Reasoned Action Theory has a positive effect on Green Accounting Environmental Discourses of capital market companies. On the other hand, Virtues of Zagzebski's Theory was found to reinforce the effect Reasoned Action Theory has a positive effect on Green Accounting Environmental Discourses of capital market companies

The purpose of this study is to analyze the interpretive structural model of production cost efficiency in Iran Khodro Company.

The method is qualitative-quantitative. In the qualitative section, by interviewing experts, 17 variables are extracted and a structural interpretive model of efficiency of production costs is designed, and then by determining the levels of the research model using the one-sample mean T method and Friedman test. The analysis and ranking of research hypotheses are discussed.

The research findings are a 5-level model that according to 4 hypotheses obtained from the levels of the research model, it was determined that each level has an effect on the previous level and the effect of cost reduction in production lines on financial performance more than others.

According to the output of this research model, based on the determined levels, it was determined that in the obtained model, technology changes (level 5) are the most effective and profitability, gross production income and basic production cost efficiency index (level 1) are the most influential variables on production cost efficiency. They show that in order to increase the efficiency of production costs in Iran Khodro Company, we must seek to improve and change the technology to increase the efficiency of production costs, gross production revenue and profitability of the company. Also, according to the analysis and ranking of hypotheses, first of all, cost reduction in production lines should be considered, which affects financial performance. The obtained model will make more accurate knowledge of the variables affecting cost efficiency in the automotive industry that managers of this industry should consider the current model and its variables for cost efficiency and greater profitability.

One of the dimensions of sustainable development at the capital market level is green accounting, which is the basis for evaluating the performance of companies to protect the environment. Green accounting involves processes ranging from identification to financial reporting and waste management, which can contribute to the effectiveness of companies' sustainable development strategies. The purpose of this research is Provide a Model for Interactive/Qualitative Analysis (IQA) of Green Accounting Symbol Competitive Advantages. Therefore, in line with the research process, through content analysis in research texts, indicators related to competitive advantages of green accounting were identified by research experts and then based on link analysis, which included internal link analysis and relationships between links and systematic impact of links. An attempt was made to determine the most important element of communication between stimuli and competitive consequences of green accounting at the level of Tehran Stock Exchange companies. In this study, in order to determine the theoretical adequacy of the research, after identifying the competitive advantages resulting from green accounting, with the help of 15 accounting experts at the university level, an attempt was made to evaluate the identified indicators through Delphi analysis, which were evaluated in two stages through the mean, coefficient of agreement and standard deviation and among the first 20 indicators, three indicators were eliminated and 17 indicators entered the interactive analysis phase with the participation of 23 managers of Tehran Stock Exchange companies. at this stage, after analyzing the relationships between links and systemic effectiveness, they started with approved indicators, and the results in this section showed that the primary stimulus to achieve the most effective competitive outcome of green accounting is the company's performance standards towards the community; Strengthening the dimensions of the culture of accountability and adapting the company's capabilities to the standards of accounting and auditing today, based on which important consequences such as social responsibility; Provide agency costs and tax benefits and incentives for companies operating at a competitive level in the capital market.