مجله پیشرفت های حسابداری
سال سیزدهم شماره 2 (پیاپی 81، پاییز و زمستان 1400)

One of the most challenging topics in finance and accounting is balancing returns and risk. If so, it is important for the market to identify trends in stock returns to predict the future. Although most research on stock return changes has been based on the use of linear models, there is little evidence that stock return fluctuations may follow nonlinear patterns. Therefore, this study seeks to compare the explanatory power of linear and nonlinear models of expected stock returns. In this regard, information about 102 companies listed on the Tehran Stock Exchange during the years 2009 to 2019 has been analyzed. The results showed that among the linear models, the coefficients of market variables, size and value in the Karhart model were higher than the coefficients of other models used. The results of estimating nonlinear models showed that threshold self-explanatory models have higher coefficients than smooth logistic transmission models. Also, using the homogeneity test of mean averages, the results indicate that the nonlinear self-explanatory threshold model based on trading volume (TARVOL) had the lowest standard mean error, which indicates that this model is more accurate in explaining stock returns.

The term glass ceiling refers to the invisible artificial barriers formed by attitudinal and organizational prejudices, which prevent women from senior executive positions. The purpose of this study is to investigate the effect of female auditors’ glass ceiling beliefs on tenure intentions, considering the mediating variable role of psychological Empowerment. This study is a descriptive and correlational study and the statistical population of the study consists of female auditors working in member institutions of the Iranian Association of Certified Public Accountants (IACPA). The information required for this study was collected by completing a questionnaire by 116 female auditors in 1400. In this study, in order to measure the beliefs of the glass ceiling, the constructs of denial, resilience, resignation, and acceptance have been applied, and in order to test the hypotheses, structural equation modeling using the least-squares method has been used. The results of testing the hypotheses using SmartPLS 3 indicated the positive and significant effect of denial and resilience and the negative and significant effect of acceptance on the psychological empowerment of female auditors. The results also showed that the constructs of denial and resilience through the construct of psychological empowerment have an effect on tenure intentions, but the indirect effect of resignation and acceptance on the tenure intentions is not significant. Hence, part of the higher tendency of female auditors to leave auditing firms than male auditors can be attributed to the beliefs of the glass ceiling.

move of the standard setters in Iran towards the employment of international financial reporting standards and the importance of the role of tax laws in accounting in Iran have given attention to the theoretical aspects of accounting for income tax. In this regard, in this research, different approaches to tax accounting on income from theoretical and historical aspects have been investigated and the most important components of each approach, according to the research literature, have been extracted and submitted to 52 questionnaires. . A questionnaire was arranged in three areas: allocation or non-allocation approach (30 items), different approaches to allocation (46 items), and disclosure cases (13 items). The results show that the allocation approach (versus the non-allocation approach), comprehensive allocation approaches, and balance sheet approaches (versus partial allocation and income approaches) to the first and second and eleventh categories of disclosure in the third area ( Disclosure) was confirmed.These results can be beneficial for the standar setter.

It has long been claimed that accounting information contained in financial statements is an important source of information for investors and other capital market participants. Therefore, it can be reasonably expected that accounting information will play an effective role in valuing stock prices as well as stock returns. On the other hand, the behavioral financial perspective shows that some changes in the price of securities have no fundamental reason and the emotional behavior of investors plays an important role in determining prices. The present study investigates the effect of investor sentiment on Value Relevance of Accounting Information. The time frame of this research is for a period of 15 years from the beginning of 1385 to the end of 1399 and the research sample includes 97 companies listed on the Tehran Stock Exchange. The results indicate that in periods when the investor sentiment is high, the relationship between earnings and returns and stock prices is stronger than periods of low emotional periods. Also, in periods of low investor sentiment, the relationship between returns and stock prices and other accounting variables (book value of total assets per share, book value of equity per share, operating cash flow per share) is stronger than when emotions The market is high.

Achieving optimal performance in all areas is one of the main goals of any organization. Accordingly, drawing on the new public management and agency theory, this paper examines the mediating role of accountability in the relationship between financial reporting quality and the performance of governmental agencies. The research model and hypotheses tested with a data survey of 209 responses obtained from accountants and managers working in the governmental agencies in Sistan and Baluchestan province in the year of 2021. The result obtained from final model of research showed that financial reporting quality and accountability has a positive and direct effects on the organizational performance. Also, the financial reporting quality has a positive and direct effects on the accountability of governmental agencies. In addition, the results show the mediating effects of accountability variable on the relationship between financial reporting quality and performance. These findings suggest that governmental agencies seeking to improve their performance need to improve financial reporting quality and accountability system.

In this research, it was investigated the effect of earnings quality characteristics on information content of annual and interim earnings with a meta-analysis approach during the last 20 years. In this regard, 59 domestic and foreign articles were reviewed during the mentioned period. To answer research questions, a meta-analysis approach was used in CMA2 software. In the present study, the information content of annual and interim earnings as dependent variable is the correlation and regression relationship between accounting earnings with different price response criteria such as return, price, abnormal or accumulated return in previous studies. Also, the qualitative characteristics of earnings have the role of independent variables that should be multiplied by earnings, and be investigated their effect on different price response criteria in previous studies.Findings indicate the positive and significant effect of earnings quality characteristics such as accounting conservatism, earnings persistence and smoothing, and the negative and significant effect of earnings quality characteristics such as earnings management (contain of real and accrual), and earnings variability on accounting earnings information content. However, accounting earnings information content has been independent from earnings quality characteristics such as disclosure quality, earnings quality, earnings comparability, and auditing quality.Other important results indicate that in relation to earnings persistence, the type of financial reporting (annual and interim) has been a moderating factor; So that the information content of interim earnings was independent of earnings persistence. In contrast, the effect of earnings persistence on the information content of annual earnings was positive and significant.

An important part of capital market research is relating stock price and its informative, especially the firm-specific information. Accordingly, many studies have been directed on the concept of stock price synchronicity and the factors affecting it, which represent part of stock price informative. In explaining these factors, the CEO media exposure is one of the factors that affect the stock prices synchronicity. Therefore, and due to the importance of the impact of this factor, which indicates how investors pay attention to the specific information of businesses, the purpose of this study is to investigate the effect of CEO media coverage on stock price synchronization. In this regard, was collecting data of 146 firm of Tehran Stock Exchange during the years 2011 to 2019 and tested with the simultaneous equations system. Findings based on the Generalized Method of Moments (GMM) showed that the CEO media exposure has a negative effect on stock price synchronicity. Also, according to the seemingly unrelated regression (SUR), there is a relationship between CEO media exposure and stock price synchronicity. These findings underscore the information role of CEO media exposure as one of the sources of corporate information transmission to the market.

By intensification of competition and resource constraints the necessity of use management accounting tools to earn required power in the competitive market and improving financial performance felt. In the same direction, this current study is an exploratory mixed research that wants to design a model to earn improving financial performance in production companies based on accounting management tools and prioritize. b) Research Questions or hypothesis: The community and statistical sample of the current study consist of the financial managers of 40 accepted cement companies in Tehran stock or OTC. c)

At first the design’s model of 28 management accounting tools by reviewing the research literature recognized, in the following, by Delphi techniques and Kendall agreement coefficient, 25 tools selected and in the general category, there were costing tools, costing budgeting, long-term planning, performance measurement and decision making for investment. d)

The result of structural equation modeling shows that the influence of 5 categories on performance measurement is meaningful and positive.

Also, according to the result of the best-the worst approached, the new costing techniques, pricing techniques financial budget, efficiency of financial processing & accounting and profitability index allocated 1 to 5 respectively.

Professional turnover is a primary concern for the audit profession, as reported by many recent professional reports. Also, based on the received information from Securities & Exchange Organization (SEO) by March 2019, average retention period for auditors who worked in its trusted firms was 574 days which is too low in comparison with global statistics. In this paper, we used multi grounded theory (MGT) to configure a comprehensive model for explaining the influencing factors on professional turnover intention among Iranian auditors. Analysis of the data from the systematic review of related studies which were available on Journal’s online database and interviews with 18 experts who were selected through a combination of purposive and snowball sampling methods led to development a model in four groups; conditions (individual factors, Occupational factors, Intra-organizational link, Characteristics of Audit Institutions, Organizational climate, Occupational / Organizational attitude, Audit fee and Progress in career path), Context (factors in Macro level and at Profession level), Actions/interactions and Consequences.

Internal auditing is considered as an important part of international financial reporting policies and strategies that can lead to value creation for stakeholders. One of these important areas is the adoption and implementation of International Financial Reporting Standards, which have focused on internal audit functions over the past few years. Therefore, the aim of this paper is to examine the features of internal audit and its impact on the adoption and implementation of International Financial Reporting Standards.

H1: The internal audit has an impact on the adoption and implementation of IFRS H2: The relationship between internal and independent auditors affects on the adoption and implementation of IFRS H3: The independence of the internal audit affects on the adoption and implementation of IFRS H4: The professional competence of internal auditors affects on the adoption and implementation of IFRS H5: Management support for the internal audit unit has an impact on the adoption and implementation of IFRS.

This research is classified as applied research in terms of research purpose and as descriptive / survey research in terms of the nature of analysis. Also, in terms of time, its data are cross-sectional in 2021. A standard questionnaire was applied for collecting the data, which is the basis for structural equation analysis and partial least squares analysis to fit the desirability of the research model. The statistical population of the study consists of auditor’s members of National Association for Official Auditors.

The findings indicate the internal audit and management support from it have a significant effect on the adoption and implementation of IFRS, while the relationship between internal and independent auditors, the independence of the internal audit and the professional competence of internal auditors have not a significant effect on the adoption and implementation of IFRS.

Results demonstrate that the internal audit unit can play an effective role in the acceptance and implementation of IFRS and managers' attention are urged to consider the importance of that role and to support it.

Iranian auditing firms face increasing challenges such as hyper-competition, underdevelopment, and severity of expectations gap. In order to exaltation and sustainably development, they require to meet multiple and complex performance objectives, which highlights the need for strategic planning and performance evaluation. In this regard, the purpose of this study is to provide a balanced scorecard and strategy map for Iranian auditing firms. The present research is qualitative and exploratory that is done by the method of grounded theory in the professional and academic area of Iran during 2019-2020. The research data collection is a triangular (triangulation) manner includes 25 semi-structured interviews, 38 secondary interviews, and qualitative analysis of 548 documents from Iranian professional journals. Findings showed that a balanced scorecard with five perspectives including financial, client, internal processes, learning and growth, and reputation, provides a comprehensive and purposeful framework for evaluating the strategic performance of Iranian audit firms. Furthermore, the results showed that the strategy map obtained from the balanced scorecard model provides a systematic and effective roadmap to meet the challenges and basic needs of Iranian audit firms and it can protect and support the growth and development of the audit firm and profession of the country.

 the reaction of investors will be unrealistic, and this can put a gap between the stock price and its intrinsic value. Therefore, the purpose of this study is to investigate the effect of information asymmetry on incorrect stock pricing with emphasis on the role of corporate political communication. The present study is applied and from a methodological point of view, causal (post-event) correlation. The statistical population of the study is all companies listed on the Tehran Stock Exchange and using the systematic elimination sampling method, 110 companies have been selected as the research sample, the statistical year of the research is 1390-1399 and because some variables are needed to calculate According to next year's data, 9 years have been used as the main research sample. To measure information asymmetry, three separate methods have been used (stock price range, amiotic liquidity criterion and stock return volatility). The measure of incorrect pricing of stocks is the 5-factor model of Pantzalis and Park (2013). The results of testing the research hypotheses showed that there is a direct and significant relationship between information asymmetry (with all three methods of measurement) and incorrect stock pricing. The result of the second set of hypotheses showed that the political relationship directly affects the relationship between information asymmetry and incorrect stock pricing and intensifies this relationship, except for the method of measuring information asymmetry with the Amihod liquidity method, which interacts with Political connection has no effect on incorrect stock pricing.