نشریه حسابداری و منافع اجتماعی
سال یازدهم شماره 4 (پیاپی 43، زمستان 1400)

The advancement of technology and the innovations based on it in recent years has fundamentally changed the way knowledge, experience, data and information are shared. Accounting as one of the main providers of information is not immune to change, and this highlights the need to think about the factors influencing the creation of the future of accounting. The aim of this study is to identify the drivers affecting the future of accounting in Iran in the field of technology-oriented innovations. For this, the list of drivers is identified by using interviews, and the consensus on important drivers is examined by using the Delphi method. Experts have been selected among university faculty and professional members based on judgmental and snowball sampling, sampling has continued until theoretical saturation. The results led to the identification of 72 drivers, which after four rounds of Delphi implementation, 31 drivers in six major areas were accepted. Interpretation of the results shows that accounting needs updating and change in the field of education, rules and standards, accounting and auditing techniques, which is due to the need for major technological innovations. It should be noted that the amendments require attention to environmental conditions and constraints. It is necessary to pay attention to determine appropriate strategies for future effective changes.

To examine the factors affecting the demand for audit quality from the perspective of managers, is an interesting topic. Our research investigates the effect of risk and loss on managers’ demand for audit quality.

We have utelized an experimental method with2*2 between subjects factorial design. Manipulated variables are risk and loss. The sample consists of 88 subjects including professionals and academics randomly assigned to four groups.

Our results show that in the presence of risk, managers’demand for audit quality decreases. Also, if there is potential loss for the company, managers are less likely to demand for high audit quality.

The existence of risky conditions and the potential for loss increase the likelihood of misreporting. This reduces managers’demand for high quality services. Through identifying psychological factors affecting the demand for audit quality, we provide valuable information in the field of audit quality and judgment and decision-making in accounting.

Internal controls are a process that is designed and implemented by management and other staff to ensure reasonable achievemented by management of the entity's objectives in terms of reliability of financial reporting, the effectiveness and efficiency of operations, and compliance with applicable laws and regulations. auditors and financial managers of organizations play major a role in improving, effectively and improving the structure of the internal control system and cost effective of their organization and will reresult in a more efficient financial system for their organization.Therefore, the purpose of this study is to investigate the effect of changing financial officer and auditor turnover on the internal controls weakness and also to investigate this effect in companies with representation problems for companies listed on the Tehran Stock Exchange for years 2013-2019. Analysis of research data using a logistic model has shown that the change of financial manager and the volentory auditor's turnover has a significant and positive effect on the internal controls weakness; While the auditor's mandatory turnover has not had a significant effect on the internal controls weakness. The results also show that the effect of changing the financial manager and the volentory auditor's turnover on the internal controls weakness in companies with agency problems is significant. The findings of the present study can be very important in terms of improving the company's management decisions and control system and especially improving the quality of financial reporting by identifying the factors affecting the weakness of internal controls in companies with agency problems.

The main purpose of this study is to investigate the effect of political relations with the government on the relationship between social responsibility and accounting conservatism in companies listed on the Tehran Stock Exchange. The research hypotheses were tested based on a statistical sample consisting of 124 companies over the period from 2014 to 2020 using multivariate regression patterns and panel data set. The results show that Social responsibility has a positive and significant effect on accounting conservatism. Also, political relations with the government have a negative and significant effect on the relationship between social responsibility and accounting conservatism. The results indicate that in relation-based economic systems, political relations are an important source of value for companies with these relations. Companies with political relations can easily access capital resources and other benefits through their relations, which makes them less dependent on high-quality financial reporting. Therefore, social responsibility in companies with political relations with the government neither changes the behavior of managers in connection with the low-quality reporting of financial information nor improves the quality of information. It also leads to neglect of reported financial information. Hence the quality of financial information decreases in terms of predictive value and earnings conservatism.

According to agency theory, social responsibility activities can be used to reduce political costs, reducing political costs can lead to a greater tendency to avoid tax evasion. However, political costs are highly dependent on the size of the company; Because, according to the political cost hypothesis, larger companies are more under government control and thus more exposed to political costs; Therefore, the main purpose of this study is to investigate the moderating effect of size firm on the relationship between social responsibility and tax avoidance. In this regard, the effective tax rate is used to measure tax avoidance and the KLD index is used to measure corporate social responsibility. For this purpose, a sample consisting of 1200 years-listed companies on the Tehran Stock Exchange during the years 2009-2020 has been studied using structural equations. The results showed that increasing social responsibility leads to reducing tax avoidance. Also, the results of research on the moderating effect of firm size showed that firm size has a moderating effect on the relationship between disclosure of social responsibility and tax avoidance. In other words, when the size of the company is larger, the relationship between social responsibility and tax avoidance is stronger.

Because of the important role of dividend payout policy in managers decision makings, the perception and determination the effecting factors on dividend payout policy not only provide an explicit description about the firms’ ability to distribute cash, but also it can provide the possibility of estimation the future behavior of firms. Some studies showed that firms’ dividend payout policy affected by information disclosure and connection to center of political power. This paper empirically analyzed the impact of board political connection & information disclosure quality on firms’ dividend payout policy. Research Hypotheses tested by using multivariate regression models based on panel data with fixed effect and generalized least squares method. Research samples include 204 firms listed in Tehran Securities & Exchange during March 2012 till March 2019. According to the research findings, those firms with board political connected paid more dividends. This result is accordance with signaling hypothesis. Also, those firms with high quality of information disclosure paid more dividends. This result is accordance with outcome hypothesis. In Addition, high quality of information disclosure in political connected firms leads to increase the dividend payout. Other findings indicated that board’s expertise, leadership and independence had no impact on dividend payout. Agency cost, long term debt, loss, revenue volatility, size and tangibility had negative impact, but age, managerial ownership and tax avoidance had positive impact on dividend payout. So, these findings provide specified approach to determine the effecting factors related to dividend payout by focusing on theoretical & empirical perspectives.