فصلنامه مطالعات حسابداری و حسابرسی
پیاپی 40 (زمستان 1400)

The aim of this paper is to develop a behavioral representation model by focusing on the moderating role of female managers on the relationship between risk-taking motivations and risk“systematic vs idiosyncratic” and performance outcomes.

This research has been carried out using annual data of companies accepted in Tehran Stock Exchange during the period of 2012-2018. For testing of research hypotheses, multivariate linear regression has been used based on panel data.

The results of the first hypothesis show that the effect of the interactive role of female managers on the relationship between delta and non-systematic risk is negative and significant compared to systematic risk relationships. The results of the second hypothesis also show that female managers have a direct impact on the relationship between voluntary incentives for managers (Delta) and company performance.

The results suggest a very conservative, risk-averse situation for female managers when they are given optional incentives for idiosyncratic (firm-specific) risk. Also, the results confirm that female managers are less likely to face areas of systematic risk, although more conservative, but lead to increased company performance.

The goal of this research is to study how tax justice improvement is considered in financial statements preparation and calculated accounting income by inflation effects decreasing or write-off. In order to do this research methodology used in this research is a deductive-descriptive method which is confirmed by literature study to have access to the best strategy of decreasing inflation effects on accounting income. Studies show that horizontal justice as the most important dimension of tax justice is affected by accounting income distortion because of inflation effect. According to investigations two strategies are suggested to inflation effects decreasing or write-off. First, specific inflation effect decreasing accounting procedures and the other one is to utilizing inflation accounting system. Studies indicate that adjusted current cost system is the best system for general price level variation. However, studies hold that according to Iranian tax regulations, firms have to report their income on the basis of historical cost and non of the two suggested strategies are not allowed to report tax income and horizontal justice will not achieved afterward. Finally, studies indicate that if tax system does not get adjusted because of inflation, no access to tax justice will appear and firms’ wrong valuation will be occurred.

Recent studies show that economic policy uncertainty has affected economic and financial variables in the United States and European countries. These uncertain conditions can have potential negative effects on financial markets and falling stock prices. Therefore, the purpose of this study is to investigate the effect of economic policy uncertainty using the criteria of financial risk and economic risk on stock crash risk in the stock market of Iran.
In this research, the information of 118 listed companies has been used and also to test the research hypotheses, multiple linear regression model has been used and due to the type of data studied, ARDL method has been used
The results at 95% confidence level show that economic risk and financial risk in the short and long term have positive effects on stock risk and with increasing risks, the risk of stock fall increases.
This study helps market players to better understand and evaluate the impact of economic policy uncertainty on financial markets by empirically examining the effect of economic policy uncertainty on stock market risk of falling. This evidence has practical implications for both investors and legislators. By understanding the impact of economic policy uncertainty on stock crash risk, investors can adjust their investments, and legislators can improve investment environments by reducing economic policy uncertainty. Forgive.

Guideline: One of the tools for corporate executives to interact with the market is to provide information about predicting the company's profits that can influence the market behavior. In general, it can be said that forecasting is the estimation of future events and the purpose of predicting risk reduction in decision making. The research method used among listed companies in Tehran Stock Exchange is a quasi-experimental with post-event design, and a sample of 147 companies over the period 2012-2018 using multivariate regression using panel data method. The results show that there is no significant relationship between stock return and earnings prediction accuracy by management, but there is a significant relationship between information asymmetry and earnings management accuracy. Also, the results show that information asymmetry does not moderate the relationship between stock returns and earnings management accuracy. It can be stated that stock returns do not increase or decrease the accuracy of management profit forecasting at high confidence levels, but increasing information asymmetry results in increased management forecast error and consequently management earnings forecast accuracy is reduced. . It can also be concluded from the results that it cannot be said that high level of information asymmetry moderates the relationship between stock returns and management profit prediction accuracy.

Audit report and its on-time issuance has information content for users. In this research, the relationship between the accounting information comparability as a qualitative feature of financial information has been tested with the audit delay and audit opinion. To measure accounting comparability, the Defranco et al. Model (2011) has been used. . In order to investigate the issue, a sample of 115 companies listed in Tehran Stock Exchange between 2014 -2018 (575 company-year) was selected and data were analyzed by panel method using regression analysis. The results of the research shows that there is a negative and meaningful relationship between the accounting comparability and audit delay and the number of explanatory paragraphs in the audit report. This conclusion can be interpreted in terms of inherent audit risk and information efficiency, since it reduces the audit risk and information acquisition costs. In short, the comparability of accounting information improves the usefulness of accounting information for independent auditors and improves the audit quality.

The purpose of this study was to investigate the effect of corporate governance on the relationship between liquidity risk and credit with the performance of banks accepted in Tehran Stock Exchange. In line with this goal, 10 banks were selected as examples during the 2018-2014 periods. To test the hypotheses, multivariate regression and t-test based on hybrid data have been used. The results of this study showed that there is a significant negative relationship between liquidity risk and the performance of the banks admitted in the stock exchange. In addition, there is no significant relationship between credit risk and bank performance. Then, the effect of corporate governance on the relationship between liquidity risk and credit with the performance of banks accepted in the stock market was investigated. The results indicate that corporate governance has a positive and significant effect on the relationship between liquidity risk and the performance of banks admitted in the stock market; also, corporate governance has a positive effect on the relationship between credit risk and the performance of banks accepted in the Tehran Stock Exchange.

Problem-solving styles are cognitive processes based on which people choose appropriate and effective strategies in dealing with problems and difficulties. These styles, as one of the models of systematization and information processing, lead to appropriate decisions. The purpose of this study is to investigate the effect of problem-solving styles with a psychological-behavioral approach on auditor neutrality. The Descriptive-Survey method and the standard questionnaire instrument have been used in this research. The statistical sample of the research consisted of 503 auditors working in the auditing institutes of the Iranian Society of Certified Auditors and the audit organization in 2020 and were selected by a simple random sampli‍‍‍ng me‍‍‍‍‍‍thod. Also, research hyp‍‍‍otheses we‍‍re-tes‍‍‍ted by mo‍‍‍‍‍‍deling struct‍‍‍ural equatio‍‍‍‍ns u‍‍‍‍sing PLS so‍‍‍‍‍‍ftware. Research shows that the psychological and behavioral characteristics of people affect the effectiveness of their performance. Thus, the decision-making process and professional judgment of auditors are largely shaped by the application of cognitive and behavioral activities and processes. Therefore, auditors' psychological differences contribute to an overall understanding of their performance in gathering information, impartial evaluation of evidence, and professional judgment. Test evidence shows that there is a significant relationship between problem-solving styles with Cassidy's psychological-behavioral approach and the auditor's neutrality. Also, creative styles, trends, confidence, failure, avoidance, and avoiding have the greatest impact on the auditor's neutrality, respectively. The results show that problem-solving styles affect the auditor's neutrality. Thus, problem-solving styles are effective in information processing, neutral evaluation of evidence, and decision-making and judgment of auditors. Therefore, the results of the research can improve the decision-making and Professional judgment of the auditor and introduce the concepts of Cassidy's psychological-behavioral theory into the behavioral research texts in auditing. The findings of the present study are important because it recognizes impartiality as one of the basic components of auditors' professional judgment influenced by problem-solving styles. Based on the results, it is suggested that to increase the impartiality of independent auditors and thus improve the quality of auditing, auditing firms should evaluate independent auditors based on the type of problem-solving styles for information processing and impartial evaluation of evidence. Also, when hiring new auditors, in addition to focusing on general and professional competencies, the type of cognitive-behavioral styles should be evaluated. Because the existence of matching between auditors' cognitive-behavioral styles and their performance, improves the quality of auditing and increases the credibility of the audit profession in society.