مجله پژوهش های کاربردی در گزارشگری مالی
پیاپی 19 (پاییز و زمستان 1400)

Sustainability is an indispensable matter for most of the todays’ biggest companies and this study is one of the pioneering ones which provide evidence about the effect of disclosure of sustainability reporting components on the relationship between applying different levels of management accounting techniques to value creation. In this study, data collection method, document mining method, referring to databases and questionnaires and data analysis methods are inferential. This research has been used correlation in terms of statistical analysis and it is based on structural equations. Obtained the information of 62 companies during 2010- 2017, the results show that utilizing different levels of management accounting techniques has a positive and significant effect through the mediating variables of disclosure of sustainability reporting components on value creation, both directly and indirectly, that is its indirect effect is stronger than the direct one. disclosure of sustainability reporting components on value creation has a positive and significant effect as well. The results of this study provides effective policies regarding to the disclosure of sustainability reporting components to improve using management accounting techniques to create value for the development of companies.

Since privatization in the auditing market is in its infancy, there is a possibility of non-compliance with ethical and ethical orientations in this market. For this reason, in order to maintain the credibility of the profession and to observe ethical standards based on the professional behaviors of auditors, marketing activities are considered as an issue and problem in the auditing profession.This study aimed to investigate the effect of Machiavellianism on auditors' attitudes toward marketing activities with the mediating role of ethical orientation. The statistical population included the auditors of the official accountants who were considered in audit institutions of employment. The research questionnaire was collected among 245 members of the statistical population as an example. The data collected by questionnaires were analyzed using structural equation modeling. The results showed that maciaolism has a positive and significant effect on auditors' attitude toward marketing activities. Maciaolism has a positive and significant effect through ethical orientation on auditors' attitude towards marketing activities. Machiavelism has a positive and significant effect through idealism and relativism on auditors' attitude toward marketing activities. Since privatization in the auditing market is in its infancy, there is a possibility of non-compliance with ethical and ethical

Identifying the possible consequences of implementing International Financial Reporting Standards (IFRS) in the Iranian banking industry before the implementation of these standards is of great importance due to the nature of the financial reporting environment of banks in Iran, so the purpose of this article is to identify these consequences. In this study, after systematic Reviews, survey questions (including 45 items) were designed and sent to four groups including banks, bank Independent auditors, supervisory institutions, academic experts and researchers in order to collect expert opinions. Received responses (with a return rate of 90%) Were analyzed using a fuzzy logic method. The results show that the main consequences of implementing IFRS will be the implementation of Expected Credit Loss Measurement (ECL) and Fair Value Accounting (FVA) models. Although the factors limiting the implementation of IFRS in Iran affect the relevance and reliability of measurement models, from the respondents' point of view, preparing financial reports based on fair values versus historical cost can provide more relevant information to investors. In addition, with increasing asset transparency, the likelihood of facing a crisis of increased transparency in financial reporting due to the structure of the political economy increases. Also, due to some features of banks' financial reporting environment such as economic instability, weak corporate governance and lack of knowledge and professional judgment skills, it is likely that the Procyclicality effects of ECL and FVA models will increase.

Risk identification and management is a new approach used to strengthen and enhance the effectiveness of organizations. The purpose of risk management is to identify and assess the risk and reduce it using economic resources available to the administrator. In this study, Enterprise Risk Management model has been estimated and its effectiveness has been studied on the Financial Reporting Quality. Tehran stock exchange listed firms constitute statistical population of the research and the sample was selected imposing conditions of the research variables to 129 firms during 2008-2019. Statistical technique of panel data regression was used to analyze data and test the hypotheses. Statistical technique of panel data regression was used to analyze data and test the hypotheses. The results indicate that enterprise risk management has a positive and significant effect on the financial reporting quality. And these results are supported by the model of COSO (2004). And by comparing the predictive power of Gordon model (2009) and comparing it with the COSO model (2004), it was concluded that Gordon model (2009) had the least error in forecasting financial reporting quality.

Voluntary disclosure of corporate social responsibility has a broad concept that has been investigated in various aspects. The purpose of this study is to identify the impact of audit quality on voluntary disclosure of corporate social responsibility by emphasizing the role of institutional owners. The present study was performed by using combined data of 160 companies listed on the Tehran Stock Exchange during the years 1390 to 1398 (1440 years) and multivariate regression method. The results show that there is a positive and significant relationship between audit size and voluntary disclosure of corporate social responsibility. However, there is no significant relationship between auditing fees and voluntary disclosure of social responsibility. On the other hand, institutional owners moderate the relationship between auditor size and corporate social responsibility. However, institutional owners do not influence the relationship between audit fees and liability. In general, institutional owners have acted as an effective regulatory tool and have been able to encourage companies to conduct and disclose social responsibility activities.

With the growth needing for information about the operation of firms, traditional financial statements have not been able to provide needs of users. In this regard, need for an integrated report that is simple and helps managers to make decisions at different levels and different educations, and to assess the value of the organization. So, the purpose of this study is to determine the parts and components of the integrated reporting, and to determine these parts and components, the confirmatory factor analysis has been used. First, a questionnaire was designed and, after checking the validity and reliability, was sent to the statistical sample that selected from two academic and professional communities. The current research is applied, descriptive and survey. Also, LISREL software was used to analyze the data of 476 questionnaires. The results of the confirmatory factor analysis to determine parts and components of integrated reporting showed that goals, users, qualitative characteristics of information, constraints and limitations, responsibility of standards settlement, responsibility of the preparation and presentation of the report, the cost of the report, the elements of the report, the form of the report, the publication of the report, the type of companies and the responsibility of report are all appropriate parts of integrated reporting, and all of the components identified for each of parts are a good explanation for integrated reporting, and only in relation to publication of the report, traditional and paper-based publishing is not a good component.

The opportunistic nature of managers in order to receive rewards may lead to manipulation of financial statements. The purpose of this study is to investigate the effect of comparability of financial statements on the relationship between the quality of financial reporting and the compensation paid to managers. In order to investigate the subject, data related to companies listed on the Tehran Stock Exchange for the period 1385 to 1397 have been extracted and the combined data regression model has been used to test research hypotheses. Findings indicate that the ability to compare financial statements has a significant effect on remuneration paid to managers. The second hypothesis of the research is that the ability to compare financial statements has a significant effect on the relationship between the quality of financial reporting and the remuneration paid to managers. According to the research findings, it can be said that the comparability of financial statements leads to a reduction in information acquisition costs. Also, the comparability of financial statements reduces the opportunity for managers to manipulate profit and reduce the dispersion of their forecasts.

Reliable financial reporting plays a significant role in reducing information risk and risk for shareholders and investors. The importance of this issue is such that it influences the decisions of users.The present study refers to the role of financial reporting in fixing investment opportunities uncertainty in the companies accepted in the Tehran stock exchange. Informational uncertainty features measured by profit prediction dispersion of each stock, error of predicting each stock profit and the stock returns variability. The study assumptions tested by using panel data regression and the minimum square method for multivariable regression. The study population is nonfinancial companies in the Tehran stock Exchange in 1390-1398.In order to measure the quality of financial reporting, following relationship (2006) of verdy et al. (2008) has been used and three profit prediction dispersion criteria for each stock prediction error and stock returns variability used for measuring variables uncertainty. The results of a survey of 114 member companies of the statistical sample show that there is a significant and inverse relationship between the quality of financial reporting and the distribution of earnings per share forecast as one of the variables of information uncertainty. According to the results of the second model test showed that increasing the quality of financial reporting reduces information uncertainty. The results of the third model test showed that there is no significant relationship between the quality of financial reporting and the variability of stock returns as a measure of information uncertainty.

The Internal Audit Unit is one of the corporate governance mechanisms in order to better monitor shareholders' behavior and performance. Therefore, the purpose of the present study is to investigate the relationship between the quality of internal audit unit's performance and the quality of financial reporting and the delay in issuing the report of independent auditors of listed companies in Tehran Stock Exchange. In order to achieve this goal, two hypotheses were designed and tested using sample data from companies listed in Tehran Stock Exchange during 2013 to 2019 (784 observations) using correlation research. The results of statistical analysis of multiple correlation models indicate that there is a positive and significant relationship between the quality of internal audit unit performance and financial reporting quality. However, there was no significant relationship between the quality of internal audit unit performance and the delay in issuing the independent auditor's report.