نشریه دانش حسابداری و حسابرسی مدیریت
پیاپی 41 (بهار 1401)

One of the most important issues that is currently considered in most researches is the discussion of avoidance and its influencing factors and the results. Theoretically, tax avoidance is an attempt to reduce tax payments, so many companies appear to be involved in tax avoidance, so determining the factors that influence the level of tax avoidance in companies is important so far as a comprehensive indicator for it is not provided. Therefore, this study presents a comprehensive index for assessing tax avoidance by considering different indices using mathematical method. Also for testing and evaluation of the designed model, data from 152 companies during 2012-2019 were used in mixed method. For this purpose, a questionnaire was prepared and distributed among the experts about the weight and importance of the criteria considered for measuring corporate tax avoidance and the weight and importance of criteria were determined using one of the methods of multi-criteria decision making model (Shannon entropy). Confirmatory factor analysis was also used to measure the hidden variable relationships in this tax avoidance study; the results show that the proposed model is a good indicator for tax avoidance.

Accounting and taxation are two separate fields with different objectives, but they have one thing in common. In fact, accounting earnings are always the starting point to calculate income taxes. Taxable incomes are determined based on regular accounting procedures and tax-related laws. Moreover, one of the cases related to increased audit risks, which results in the alterations of quality, is high differences between book accounting earnings and taxable incomes. On this basis, the aim of present research to investigate the effects of earnings quality on the relationship of the difference between accounting earnings and taxable incomes with audit quality. In this regard, the statistical sample of the study includes data of 91 companies listed on the Tehran Stock Exchange during 2014-2017. Multivariate linear regression was used to test hypotheses. Findings indicated that earnings quality has a moderating role in the relationship of the difference between accounting earnings and taxable incomes with audit quality, so that corporations with high differences between accounting earnings and taxable incomes enjoy higher audit quality. That is, book-taxable income differences represent an observable measure of earnings quality, which has some effects of decisions made by auditors.

Economically, sustainable income is a key issue for governments. They try to compensate the expenses by tax revenues. This is regarded as an index of social sustainability and political security.One of the government goals is tax collection coinciding with giving services. Companies have different symmetry of time for receiving services and paying taxes at different stages of their life,Therefore, the purpose of this study is the evaluating of tax coinciding and expense matching through the life cycle of firms. Data from 88 companies listed in Tehran Stock Exchange during the period 2011-2017 were used to test the hypotheses.The results show that firstly,there is a meaningful relationship between matching of incomes and costs in the growth and maturity stage but it isnot found in the declining one. secondly, tax coincidance at the growth and maturity stage of the firms life cycle is significantly different, but in the decline stage, no significant difference was found.Thirdly,tax coincidance of firms with high matching degree in costs is more than that of the low matching degree costs .finally,tax coincidance of the firms in declining stage with high matching in costs is less than that of low matching degree.

The main purpose of this study is to evaluate the role of the firm's life cycle in measuring conservatism based on some conditional conservatism models. The statistical population of the study is 2008-2009, which includes a random sample of 180 company observations that were divided into three stages of life cycle using Dickinson's (2011) model variables. Multivariate regression technique with cross-sectional data was used to test the hypotheses. Then, using the initial models of conservative measurement, the error values ​​of each model were compared with the error values ​​obtained from the life cycle-adjusted models. The results show that the coefficients of determination in Dichfang modified model are not significantly higher than the original model. However, in the wing models of Shivakumar and Khan Watts, the increase of the coefficient of determination is significant compared to the original model. Therefore, except for the Duchess Tung model, in the other two models, the inclusion of life cycle in the model increases the prediction power of the models.

With increasing competition in production and services, organizations are finding the need for indicators and models to evaluate their performance. The weakness of traditional measurement criteria and the changing competitive environment have suggested the need to redesign performance measurement systems in organizations. One of the most successful tools in implementing the strategic plans of the organization in order to achieve a new performance measurement system is the sustainable balanced scorecard system.The statistical sample of the present study was 286 senior executives and experts of Capital Bank who were selected based on Cochran formula after pre-test and Cronbach's alpha calculation.In this study, Holland's (1999) two-stage method is used to model and test hypotheses using the partial least squares method.The results of this study show that the highest value of the coefficients belong to the growth and learning index and the lowest value belongs to the social index. Statistically all the research hypotheses were also confirmed. In other words, all dimensions of sustainable balanced scorecard (seven dimensions) have a positive and significant relationship with performance evaluation in private banks.

The purpose of the present study was to investigate the effect of the characteristics of the independent auditor on the relationship between internal control weakness and accruals quality in listed companies in Tehran Stock Exchange. Accrual quality, dependent variable, and weak internal control were considered as independent variables. Three different characteristics of the independent auditor, including expertise in the auditor industry, auditor firm, and audit firm rank are used as moderating variables. In order to calculate the research variables, the data of 159 companies in the period 2011-2011 were used. The research is applied, descriptive and correlational. Testing hypotheses using regression models shows that there is a significant inverse relationship between weak internal control and accrual quality It is also observed that by incorporating variables related to the characteristics of the independent auditor in the model, the relationship between the two variables has been adjusted in some cases, so that expertise in the auditor industry and auditor tenure as one of the dimensions explaining the weakness of internal control over the relationship between The weakness of internal control and the quality of accruals are effective and confirm this finding. On the other hand, the rating of the audit firm is not an effective variable on the relationship between the weakness of internal control and the quality of accruals of companies.

 Audit committees are one of the main pillars of the corporate governance system. The short history of the establishment of audit committees in Iran has brought many challenges to its implementation. In this study, various aspects of the challenges of the Audit Committee in Iran and its promotion strategies were investigated for the first time, using a qualitative approach and with the help of contextual theory and the use of in-depth interviews, the main stakeholders of the Audit Committee. The study was completed by 31 interviews using the snowball method. The research data were analyzed using open, central, and selective coding, which is specific to the contextual theory approach, to obtain an integrated model of all determinants in interviews and notes. The identified factors have been tested using Delphi method.Based on the obtained results, the most important challenges of implementation and obstacles to the implementation of efficient audit committee were classified and presented in a multifaceted manner, including regulatory, environmental and cultural characteristics. The findings indicate many challenges in various dimensions for the implementation and implementation of an efficient and quality audit committee in Iran. A selection of research data and challenges in various dimensions were also presented at the end. Finally, the model obtained from the interviews was approved by two of the participants and two professional experts.

Organizations compete for resources and customers and must somehow evaluate the results of their decisions and actions. Therefore, management accounting has become a vital element of the organization that helps managers to plan and control their operations. And in all circumstances, in this study, we try to present the model of performance evaluation of companies, under the influence of management accounting tools with emphasis on contingency approach. In this research, the criteria have been identified using the opinion of experts. At this stage, content analysis method has been used. . To test the model, the structural equation modeling and Smart PLS software software approach has been used. The statistical population studied is the companies listed on the Tehran Stock Exchange. The statistical sample of the study consists of 360 experts and accountants of companies. The results showed that the use of new management accounting tools has a positive and significant effect on the company's performance. Also, the research findings indicate that three contingency factors, including market competition, environmental uncertainty and company size, significantly and positively adjust the relationship between the use of new management accounting tools and company performance

The reporting gap between the expectations of investors and business units led to the importance of information disclosure about the future of companies to facilitate the process of decision- making and investment. The purpose of this study is to design a pattern to disclose forward-looking information. The methodology of research is qualitative and a grounded theory is used. For data collection, a review of the literature was performed and finally, results were completed and reinforced by the interview. The participants consist of 30 financial experts and capital market actors who were selected by a theoretical sampling method and a semi-structured interview was performed to achieve theoretical saturation. For the reliability and validity of data, a variety of methods such as data consensus, members’ control, and Strauss acceptance index are used. In the obtained model, the pivotal literature was analyzed in four dimensions namely CEO’s prediction, financial and non-financial information disclosure, future strategies, the information of investors and managers; then the final model was developed and presented regarding the causal conditions, intervening factors, context and as well as the strategies for future information disclosure and its outcomes. Finally, the pattern of forward-looking information disclosure includes 11 main categories and 43 sub-categories.

The willingness and insistence of the business unit to commit to social responsibility in all dimensions have a significant effect on financial performance. Therefore, the implementation of corporate social responsibility, leads to improving the success of companies in the long run and ultimately leads to economic growth and increase the competitiveness of the company and improve its financial performance. Risk is an integral element of the decision-making process in the organization. The decisions of managers and investors are in line with the increase in returns and wealth through risk reduction. Also, the company's financial constraint prevent the provision of funds for the desired investment, and most researches has measured the issue of social responsibility and risk with profit, and ignores the relationship between financial constraint and liquidity with performance. Therefore, the purpose of this study is the effect of corporate social responsibility and risk-taking on performance with respect to the moderator variable of financial constraint. The research data were tested based on a sample of 455 years-participating from the Tehran stock exchange during the years 2014-2018, it has been used to test the research hypotheses, multivariate linear regression with combined data. Findings of study show that social responsibility and risk-taking have a significant and inverse effect on company performance. Also, the moderator variable of financial constraint has a positive and significant effect on the relationship between social responsibility and performance, but does not have a significant effect on the relationship between risk-taking and performance.

Several factors are involved in the formation of the expectation gap. The purpose of this study is to identify and rank the factors affecting the gap between public expectations of auditing with emphasis on social trust theory using fuzzy hierarchical analysis. In this study, first 13 effective factors were identified on the lack of understanding of audit concepts and social distrust in making public expectations gap from auditing by the past study and theoretical literature, the experts were interviewed by an open-ended questionnaire and finally, 16 factors were founded with combining it by the experts’ opinion. For surveying from 24 auditing experts who were selected as targeted sampling used pairwise comparison questionnaire. Then, 16 effective factors in making the public expectations gap of auditing were ranked by applying Expert Choice Software 2000. In terms of subjects weight ranking of factors, the factor of "no transfer of concepts considered in the audit", on the lack of understanding of audit concepts and the factor of "competition in the financial market, auditing and offering competitive prices of some institutions" on the lack of social trust more important than other factors is creating a gap in public expectations of the audit. According to auditing experts, all 16 identified factors are effective in creating a gap in public expectations of auditing between auditors and users of financial statements. Which in accordance with theoretical foundations shows this issue.

 The purpose of this study was to investigate the effect of corporate governance, competitiveness and managerial conservatism on voluntary disclosure of information. Panel members were used. Then, an attempt was made to arrange the measurement criteria approved from the Delphi analysis stage in the form of a range from the least effective to the most effective measurement criteria. Finally, the selected measurement criteria as the most effective criteria for measuring research variables were developed in the form of hypotheses to be examined based on regression analysis in the period 2015-2019 based on the creation of 355 year-company observations. Results in the qualitative part of the approval of 6 criteria for measuring the corporate governance system; There are 6 criteria for measuring managerial conservatism, 6 criteria for measuring competitiveness, and 6 criteria for measuring voluntary disclosure. The results in the quantitative part also showed that the first hypothesis indicates a positive and significant effect of corporate governance on reward disclosure and research and development disclosure (voluntary disclosure). Both Herfindahl-Hirschman criteria and market share (competitiveness) had a positive and significant effect on reward disclosure and R&D disclosure (voluntary disclosure), thus confirming the second research hypothesis. Managerial conservatism also had a significant negative impact on reward disclosure and R&D disclosure (voluntary disclosure).

The aim of this study is to investigate the dimensions of good supervision of auditors in the Iranian capital market. This is an applied research and its method is based on Three-Pronged Model with a comparative approach. The statistical population of the study includes experts’ auditors in auditing firms in Iran. Data collection was done through library studies and expert opinion by Delphi method using a questionnaire. SPSS and AMOS software were used for data analysis. After conducting research, the dimensions of the Three-Pronged Model in Iran were developed and compared with sample countries including the United States of America, United Kingdom, Germany, Australia and Malaysia and the results of research in Iran were at a good and more than satisfactory level. This study also shows that the level of auditors 'supervision in Iran and developed countries is more than satisfactory and there is a significant relationship between the dimensions of the three-pronged model of auditors' supervision in Iran and developed countries.

Given the drawbacks of the conventional Activity-Based Costing model (ABC), including the high costs of interviewing individuals, application of subjective and costly methods for the validation of allocations, as well as the maintenance and renovation issues, etc., the costing model researchers have proposed the Time-Driven Activity-Based Costing (TDABC) model or Time-Driven Intermediate Activity-Based Costing (TDIABC) model. In TDABC and TDIABC models, a linear association is presumed between cost and activity, while the cost function is not always linear. Artificial intelligence (AI) and fuzzy logic models could be used to resolve this issue and further improve the costing accuracy. Accordingly, the present study implemented the TDIABC method in combination with the Adaptive Neuro-Fuzzy Inference System (ANFIS) model for the first time and further embarked on a case study of the Hormozgan Province Gas Company. To this end, activity costs were determined based on the TDIABC, IABC, ABC, and TDIABC-ANFIS methods, respectively. At last, the costing results based on the Mean Absolute Deviation (MAD) were compared with the ABC method's results. The comparison results denoted that MAD in IABC is 0.74, 0.263 in TDIABC, and within the (0.245, 0.515) range in all structures designed via TDIABC-ANFIS. Hence, TDIABC-ANFIS costing is confirmed to be more accurate in comparison to the ABC, IABC, and TDIABC methods. Also, the Gauss-Transig-3 structure was determined to render the lowest error (0.245) among all structures designed with the TDIABC-ANFIS method.

Investors and other users can use the company's earnings correctly for investment decisions and forecast cash flows and future earnings when the company's earnings are based on the actual financial performance of the company and not on the management's opinion in using the accounting methods. Accounting standards allow managers to have a wide range of options in selecting different accounting methods to calculate earnings, although managers may not use all of these options to achieve the company's goals. Therefore, the main purpose of this study is to investigate real earnings management on the threshold of sensitive earnings and using the data of 148 companies as a research sample in the period between 1391 to 1398 has been done. The results showed that in companies suspected of earnings management on the verge of zero earnings, abnormal operating cash flows and abnormal discretionary costs are significantly lower than other companies and in companies suspected of earnings management on the verge of zero earnings, costs Abnormal production is significantly higher than other companies. Abnormally operating cash flows and abnormal discretionary expenses are significantly lower in companies suspected of earnings management on the expected earnings threshold.

The value of the company is the result of various management actions and decisions. At the same time, it is an indicator of how the market perceives the company that is derived from the extent and manner of disclosing information. This study seeks to provide a non-linear model of the relationship between voluntary disclosure and firm value in the presence of factors that are expected to have a similar capability to reduce information asymmetry or to influence the value relevance of voluntary disclosure. Accounting conservatism, product market competition, cash holding levels, corporate governance and macroeconomic instability were considered according to the theoretical and empirical literatures and using the panel smooth transition regression model (PSTR), the existence of a nonlinear relationship in the presence of each of these variables was investigated. The results of analysis of 124 companies listed in Tehran Stock Exchange during 2013 to 2016 showed that accounting conservatism, cash holding level and macroeconomic instability variables are able to establish a nonlinear relationship between voluntary disclosure and firm value but the presence of cash holding level variable has more power in explaining the optimal relationship. Also, the effect of voluntary disclosure of information at low cash levels is negative, but for values greater than 0.152, this effect is reversed and has a positive effect on firm value.

The prediction of financial crises is widely discussed due to its importance in studies and articles in the field of accounting. The purpose of this study is to provide a model based on free and operational cash flows to predict financial crises in the Tehran Stock Exchange, since free cash flows are the main and influential factor in the model, so according to current theory Jensen's has first tested the validity of the theory in order to examine its validity in the Iranian capital market. Then, based on the financial ratios based on free and operating cash flows, the final research model is presented. The research data were obtained using samples including 1560 observations from 260 companies from 2008 to 2017. These data are calculated according to international accounting standards. In this study, regression of the combined panel was used to examine the validity of free cash flows and Logit regression was used to predict financial crises. The research findings show that the assumptions of free cash flows in the Iranian capital market have a high validity, so Jensen's theory has a practical application in Iran. In addition, the final research model identifies companies' financial crises in the Iranian capital market in a proper manner and has a higher accuracy compared to the current Altman model. Based on the results of this study, it can be said that in the Iranian capital market, models based on free cash flows have more explanatory power in relation to predicting financial crises.

Given the importance of cost management and the expansion of its various dimensions as well as the financial performance of the company has an important place in the operating costs of companies and institutions, the theoretical relationship between its operational levels and related cost behavior is important and significant Attention. In this study, the positive relationship between organizational capital and the sticky behavior of sales, public and administrative costs has been investigated and tested. The statistical population of the study includes companies listed on the Tehran Stock Exchange that 75 companies in the period 2007 to 2013 have been selected from the statistical population by a systematic elimination method. In terms of purpose, the present study is a descriptive-correlational study in which, with a deductive-inductive approach, the primary information is collected through experiment and observation and analyzed using statistical methods. And lead to the production of theory. The result of the research is to present a model of operating cost management based on cost behavior that the results can help managers in designing and implementing an efficient cost management system and determine the effective impact of various aspects of cost management on the performance of organizations. As a result, managers and owners of companies, considering the above reason, learn the strategies related to adjusting this cost behavior pattern and achieving efficiency in distribution, sales and office costs, and through this, they can guide the performance of the firm

Formulation of Financial Statement Fraud Detection Model Using Artificial Neural Network and Support Vector Machine Approaches in Companies Listed in Tehran Bahador Stock ExchangeAbstract:Nowadays, due to the increasing expansion of financial markets and the need to attract domestic and foreign investors, one of the most important concerns of any company is to finance the correct disclosure of financial information. Artificial and support vector machines were listed at companies listed on the Tehran Stock Exchange. The present study is a kind of applied and empirical-correlation research. The statistical population includes the companies listed in the Tehran Stock Exchange during the period 1972-1999. Recent research has shown that investors in the decision-making process select companies whose profitability is higher and in fact higher quality. The results showed that in the training section the predictive power of the support vector algorithm was about 86% and in the test about 82%. Also, the prediction power of neural network algorithm was 81% in training and 78% in test.

One of the essential levels of the audit is the fraud risk assessment. In addition, a crucial subject of the audit is investigating the effect of individual moods in auditors’ critical thinking and its effect on fraud risk assessment. On the other hand, the most important thoughts of a person consist of individual moods effectiveness in a business entity, perform the tasks of each person in time, and achieving its goals. Fraud risk assessment is that the auditor must ensure that the financial statements have no distortion caused by mistake or fraud. In the present study, the statistical population consists of 226 auditors in 2019 which are selected with random sampling. This research approach is descriptive-survey and used standard questionnaires. Data and hypotheses tests of the structural equation modeling were analyzed by LISREL software. The present study resulted that individual moods effectiveness has a significant impact on audit critical thinking with error in fraud risk assessment. Furthermore, negative moods have a significant impact on critical thinking. Positive and negative moods no significant impact and auditor critical thinking have a significant impact on audit judgment in fraud risk assessment

Considering the role and importance of audit Whistleblowing in reducing financial scandals, the purpose of this study is to develop an audit Whistleblowing model by considering the environmental characteristics and conditions governing the audit profession in the country. In terms of purpose, research method is part of development research, in terms of data collection is part of exploratory research and in terms of methodology is quality work. Based on the qualitative methodology and the approach based on the data theory of the foundation, through interviews with 23 members of the audit organization up to the theoretical saturation stage (19 interviews), in 2020, which were selected by snowball sampling method, which finally A qualitative model of audit Whistleblowing was presented that includes causal conditions, intervening factors and context as well as strategies related to audit Whistleblowing and the consequences of each. To obtain data validity and validity, two methods of validation and angulation were used in the research. The results were identified and presented in the form of a conceptual model that includes 7 categories for causal conditions, 5 categories for intervention, 8 categories for intervening conditions, 3 categories for strategy and 6 categories for outcome related to the audit Whistleblowing phenomenon. Discussion and Conclusion The results of the study indicated that there is a negative view of Whistleblowing, at the same time, in addition to emphasizing legal support and paying attention to the economic and organizational structure, members of the profession believed that by creating a culture and encouraging warnings,

The main goal of all auditing firms is to increase efficiency and effectiveness. Manpower at the level Organizations and companies include a set of people with countless needs. If all the needs of these people Be motivated and also have enough motivation, talents and abilities to aim They will employ that organization and vice versa if these people are assigned the responsibility well Do not act then the organization in achieving the goals as well as performing duties to the owners The contracting party will face a problem. The research hypothesis of structural equation modeling method was analyzed using Smart PLS software. According to the purpose of the research of the statistical community, auditors working in the auditing organization and auditing firms are considered members of the Iranian Society of Certified Public Accountants. The number of respondents was 304. Awareness of the existence of various forms of cognitive bias that affect auditors' decisions is the first step to overcoming them.

Increasing the degree of information uncertainty from the perspective of shareholder uncertainty in the stock market as a result of the increasing information dissemination of companies, diverges the decisions of managers and shareholders. The main purpose of this study is to investigate the effect of high uncertainty on accounting information on the relationship between investment efficiency as one of the managers' decisions on the stock market value of companies and the abnormal return of companies as shareholder decision criteria. For this purpose, the data of 101 manufacturing companies listed on Tehran Stock Exchange and Tehran Stock Exchange during the years 1386 to 1396 are examined and tested using combined data. Both conditional and unconditional conservative criteria are used to decide uncertainty and measure the degree of uncertainty in accounting information. In addition, the Kruskal-Wallis test is used to test the comparisons of mean groups in order to test the rational decisions of managers and shareholders at high ambiguity level. The results show that between different groups at high ambiguity level only at high level of unconditional conservatism do managers 'and shareholders' decisions differ with accumulated abnormal returns. The results also showed that the (mismatch) decisions of shareholders and managers are reduced (increased) due to the high ambiguity of accounting information.