نشریه دانش حسابداری و حسابرسی مدیریت
پیاپی 42 (تابستان 1401)

One of the most important weaknesses of IAS 39 (International Accounting Standard 39) was the recognition of impairment losses at the time of occurrence, that leading to the later and less recognition of credit losses. In this regard, IFRS 9 (International Financial Reporting Standard 9) with a forward-looking perspective, presented a the expected credit loss model for banks receivables. According to this model, receivables credit loss on should start since the of granting the facility and be adjusted over the life of the facility with respect to the extent of the significant change in the level of credit risk. Given the central bank's requirement for banks to implement IFRS 9, the implementation of the receivables expected credit loss model based on IFRS 9 requires identification of the challenges and solutions for implementing this model by banks. For this purpose, in-depth interviews were conducted with 21 experts of the banking system such as financial assistants, financial managers and accounting department staff to snowball method in years 2018 and 2019. Using qualitative content analysis method, 10 themes and 75 categories were extracted and categorized into the framework of IFRS 9 implementation challenges and solutions and reviewed and approved according to expert opinion. The most important achievement of this study can be to identify the implementation obstacles and provide solutions to implement the receivables expected credit risk loss model based IFRS 9 to banks, which can minimize the negative consequences of implementing IFRS 9 to savings in time and expense for Iranian banks.

Impact management is an opportunistic and informed behavior that is expressed as a targeted management strategy in the presentation of a bias report by managers in an organization that affects users' perceptions of information and changes their perceptions to achieve or protect their interests. Applying appropriate supervision by majority shareholders tends to limit the opportunistic and profitable behavior of managers. Hence, the traditional role of corporate governance mechanisms is the suppression of opportunistic behavior to protect corporate shareholders, and is Carter's performance. The purpose of this study is to investigate the effect of the moderator of majority tolerance on information management and corporate performance in Tehran Stock Exchange.The purpose of this research is applied and from the methodological point of view is descriptive-correlational research. For this purpose, the required data from 79 listed companies in Tehran Stock Exchange during the period of 2007 to 2016 was collected. The results of the research indicate that the various corporate governance mechanisms that are used to direct and control companies internally and externally reduce the impact of information management practices. The results of assumptions indicate that information management has a negative and significant effect on the firm's performance, but the majority shareholder's patience reinforces the relationship between information management and performance impact.

Job stress is one of the psychological factors in employees that greatly affects individual performance and can lead to many adverse health effects and consequences in the workplace. Audit profession is also considered as one of today's stressful occupations. Therefore the purpose of this research is Conceptualization of the Model of Dynamic Stress Systems in the Audit Profession. The statistical population of the study was divided into two qualitative and quantitative sections. In the qualitative section, 12 specialists from the fields of accounting and psychology were present. In the quantitative section, 96 auditors affiliated with state and private audit companies with the researcher participated. In this research, based on the Critical Assessment Method (CASP), the researchers first screened the appropriate research for the purpose of the research and then identified the components of stress. Then, the components were identified in the form of a questionnaire and after the distribution and collection of the target auditors, they entered the software, and the dynamic model of the stressors system was designed and based on the simulation of the causes of stress, the study was conducted over a period of 10 weeks. The results showed that two factors of job control and job requirements of auditors are two important factors in the audit profession's stress that job control based on simulated systems has a negative impact on audit stress and job requirements can have a positive impact on Audit Professional Stress.

A Whistleblowing auditor is a voluntary act whereby audit staff must report the behaviors of their colleagues' professional ethics to the appropriate internal or external authorities. This report may have negative costs and consequences for the whistleblower. Therefore, the purpose of this paper is to examine the level of whistleblowing of the auditing profession by auditors employed in the Supreme Audit Court and auditors of the audit organization based on the principled organizational dissent model. Statistical society of this survey contains 130 auditors working in Supreme Audit Court and Audit Organization in 2019 which have been selected by random sampling method. The method of testing the hypotheses is also based on nonparametric statistical tests. The results of this study show that perceived personal responsibility of whistleblowing, as well as perceived seriousness of the act in question among the auditors of the Supreme Audit Court, are greater than of auditors of the Audit Organization, and this difference is significant. But auditors’ perceived personal costs of reporting of the Supreme Audit Court and Audit Organization for whistleblowing are not significantly different. This means that both groups of auditors are concerned about the costs associated with disclosing and reporting their colleagues' professional and organizational violations to the appropriate authorities.

In today's competitive world, creating value for customers and shareholders is the primary goal of companies. The interconnected global economy has created a new paradigm in the concept of corporate value from the perspective of shareholders. On the other hand, it has sought to advance information technology, investor expectations of information (providing information that will provide better service to customers and shareholders), and more efficient benchmarks for higher valuation and decision making. This means that customers and shareholders of banks are always looking for technology that offers value added and profitable services for the company. Therefore, strategic financial measures can better reflect the financial performance of organizations and their sustainable competitive advantage. Therefore, based on this argument, the purpose of the present study is to provide a model for evaluating the long-term performance of commercial banks based on a sustainable competitive advantage approach. The research hypothesis was also tested by using a sample of 23 commercial banks listed in Tehran Stock Exchange during 2012-2019 using multivariate regression model. The obtained data were analyzed using Eviews 10 software. The findings indicate that the identified factors of long-term performance evaluation of commercial banks including financial performance criteria (economic value added) and profitability indices (Q_Tobin, return on equity and equity return) are effective on firm's sustainable competitive advantage.

The purpose of this paper is to examine the relationship between conservative political ideology and the selection of fair value based accounting procedures. The theoretical foundations of the present study have been collected through library studies and instrumentation for data collection is questionnaire. The statistical population consisted of experts, accounting directors and financial managers working in companies listed on the stock exchange. The research hypotheses were analyzed using data collected from 215 questionnaires and tested based on correlation method and through multivariate regression. The results show that conservative political ideology has a negative and significant relationship with determining the fair value of fixed assets according to the management of the business unit, however, the relationship between conservative political ideology and the determination of the fair value of fixed assets according to the value of similar items is direct and meaningful. Evidence also shows that as education levels increase, the use of management opinion in determining fair value increases.

With the increasing spread of information needs regarding business unit operations, the presentation of financial statements in the traditional way does not meet all the needs of users. Currently, financial statements provided by companies are based on historical information and require financial expertise to use. Traditional financial reporting not only does not provide users with complete information to respond to business activities, but also fails to provide adequate and adequate information on the economic performance and business value of a business unit to meet the interests of its stakeholders. It is reported separately (financial report, management report, monitoring report and reward award and sustainable development report) in a coherent set of statements and the relationship between them and how they affect the company's ability to create and maintain value in Describes short-term, medium-term and long-term. The purpose of this paper is to help explain the concept of integrated reporting and the use of value added form as a practical, appropriate and useful tool for companies to use the concept of integrated reporting in line with stakeholder theory. Since the value added form fully complies with the principles and concepts proposed in the integrated reporting framework of the International Integrated Reporting Committee and also with the ultimate goal of integrated thinking and the interests of the organization's stakeholders, it has the potential to be used as an integrated reporting tool.

The development of capital markets has increased the pressure on companies to perform better by increasing shareholder awareness. Shareholders as business owners are looking to increase their wealth, given that increasing wealth is the result of the business unit's desired performance. In management literature,Different indicators for performance measurement are presented from different perspectives. Benefits of organizations are always interested in predicting the future situation and are looking for methods that are more accurate, efficient and faster in predicting the future situation. Act.In this study, the aim is to investigate the impact of management of accounting standards, financial reporting quality and audit quality on corporate value creation. To conduct this research, a sample of 101 companies from companies listed on the Tehran Stock Exchange during the period 1392 to 1397 has been used. The statistical method used in this study is multivariate regression method using data panel method. The results of the research hypotheses test showed that there is a significant relationship between accounting standards management, financial reporting quality and auditing quality with economic added value and market value added.

One way to help you capitalize on investment opportunities and better allocate resources is to anticipate business risk. Predicting the probability of future events based on present and past information, In this way, first of all, by providing the necessary warnings, companies can be alerted to the occurrence of business failure so that they can take appropriate action accordingly. And second, investors and lenders distinguish favorable investment opportunities from unfavorable ones. And invest their resources in the right opportunities; Therefore, predicting the business risk of companies has always been one of the topics of concern for investors, creditors and the government. The purpose of this study is to design a business risk forecasting model using machine learning techniques.. The statistical population of the present study is the selected companies listed on the Tehran Stock Exchange during a period of nine years between 2007-2018. Hypothesis test results show that firm size, firm liquidity, firm profitability, firm growth opportunity, industry size, number of firms in industry have a negative effect on business risk. Meanwhile, the company's debt ratio has a positive and significant effect on business risk. The results also show that statistically, the life of the company, the decentralization of the industry has no effect on business risk. The results of model design and machine learning techniques show the efficiency of NB technique and then SVM technique compared to other machine learning techniques.

The developments of the 21st century have increased the expectations of all stakeholders of the banking system from the internal audit system as one of the main pillars of corporate governance.Therefore, the excellence of this system is inevitable. The key to success in this field is to use strategic planning to understand the current situation and CSF and choose a key strategy. This research has an applied purpose, a survey and a qualitative and quantitative,using a questionnaire based on three parts, including; The first part of the qualitative method (theoretical and Delphi) concerning 16 experts, the second part of the quantitative method of forming a statistical sample population of 62 people with tests; Bernoulli distribution, chi-square, factor analysis, and Friedman,in the third part of strategic planning methods based on prescriptive school and IPPF model, Andrew, Ansoff,and David including IFE, EFE, IEM matrices, strategic position analysis, SWOT and QSPM. Based on the results, 71 key factors influencing the success of CSF, including strengths 17, weaknesses 16 and opportunities 21 and threats 17 were identified and the current situation of internal audit The bank is in the strategic position of ST and the middle. A total of 34 strategies to achieve main goal of the research, based on the development of strategic planning for the excellence of the bank's internal audit with a combined audit approach (MRCB), were developed and 26 key strategies were selected. Strategic planning as a roadmap is very effective and necessary in the excellence of banks' internal audit.

Quality information as one of the relevant components, one of the elements of qualitative characteristics of information in the statement of financial accounting concepts No. 2 and also as one of the limitations of qualitative characteristics of information in the theoretical framework of Iran, shows the great importance of access to information and reports. Financially appropriate. In this regard, in making decisions of users using reliable information, it is important that the more and better the disclosure by auditors and CFOs, the more rational the decision-makers will make. Accordingly, the present study evaluates the impact of new disclosures in the audit report on investors' decisions for both professional and non-professional groups of accounting in 2020 using structural modeling. The results of the present study show that for non-professional and professional investors, the change in the type of audit report has a significant effect on the credibility of the company's management. This means that there is no difference in the degree of inference of professional and non-professional investors with the change in the type of auditor reporting on the level of credit of the company's management. This also applies to changes in the type of auditor's report and the quality of financial reporting, the independence of the auditor's views, the level of disclosure, and the amount of investment. The results also show that among professional and non-professional investors about changes in the importance of investment, about the level of corporate management credibility, changes in corporate management credibility,

The concept of human resource value is based on value in general economics. Given that man is able to create potential future benefits, I can define the value of man in other resources as the current service of expected future services. In this research, the qualitative research method of data processing theory of the foundation is used. The theory of contextual processing can be introduced as a research approach in which new theories are formulated based on real data and through a scientific method. The statistical population of this study consists of the dean and vice dean of the faculties, experts and staff of Hormozgan Branch of Azad University. In total, after 23 interviews with experts, the transferred data reached saturation point and there was no need for new interviews and the sampling method was purposeful. Among the staff of Hormozgan Azad University, 29 people were selected as a sample to evaluate human resources. Human resources are one of the main factors in gaining a competitive advantage for any organization. There is no doubt that human resources must also be other value-added resources and part of the organization's assets in the reflection balance sheet. Accordingly, the amount of human resource accounting is revealed with the aim of providing information about human resources.

In recent years, the audit committee has played a key role in establishing and monitoring the corporate governance policies of publicly held corporation. Performance evaluating of the audit committee is an effective process for developing and improving the effectiveness of that committee. The committee should evaluate the effectiveness of itself performance and itself monitoring role.In this research, using the indicators and checklists used in evaluating the performance of audit committees in other countries and also according to the documents and conditions of the country, preparing and compiling indicators in the form of a questionnaire has been done and then in the first step, variables has been tested with using the viewpoints of professional and academic journalists, and in the next step, with using the viewpoints of the members of the audit committees of the companies accepted on the Tehran Stock Exchange and OTC, variables examination has been done.The results showed that in order to evaluate the performance of the audit committee in the Iranian capital market, the performance of the committee can be from eight main aspect including composition of committee members, committee powers, committee charter, committee meetings, business knowledge, monitoring, ethical principles and regulations and committee reporting, as well as their sixty-three sub-indicators, evaluated.Therefore, the self-assessment model was selected to evaluate the performance of the audit committee in the Iranian capital market, the preparation of a self-assessment questionnaire with the aspects and indicators resulting from this research as a proposed model was presented.

The existence of representation issues in enterprises has led to the emergence of independent auditing to comment on the quality of accounting information. Also, auditors' comments on the information reviewed are based on their professional judgments, and their quality has been a major challenge for the auditing profession. Auditing profession has always sought to determine how to evaluate the quality of auditors' professional judgments and the factors influencing its improvement. This study examines the effect of the four dimensions of spiritual intelligence in King model including on auditors' professional judgments in the face of various audit issues in terms of their complexity issues. The research subjects include 154 auditors who were surveyed in 2019. Structural equation method and PLS software were used to test the hypotheses. Results show, all four dimensions of spiritual intelligence have a significant effect on the professional judgments of auditors at different levels of auditing subjects. The coefficient of determination of unstructured, structured and semi-structured professional judgment variables is (0.87), (0.74) and (0.91), respectively, and shows that the research model has identified and tested more than 50% of auditors' professional judgments influencing factors. Of course, the dimensions of transcendental awareness and the Conscious State Expansion have not had a significant effect on auditors' judgments only in semi-structured matters. Presence of spiritual intelligence in auditors can improve their professional judgments and increase the quality of their reports and comments, so this should be considered in training programs and in evaluation and the promotion of auditors.

AbstractIn the last two decades, in order to reduce the size of the tax gap, the tax authorities of developed countries have shifted from risk-based tax audit to voluntary compliance management. Therefore structure of the tax offices has changed. In tax compliance management, it is important to identify non-compliant incentives to adopt preventive strategies. In this study to identify non-compliance stimuli, after semi-structured interviews with 30 tax experts and using Thematic Analysis and coding method stimulants and indicators identified. Parallel comparison questionnaires were distributed to statistical sample. By using (AHP), effective stimuli in tax non-compliance and related indicators were ranked.The most important stimulus for tax non-compliance risk has been the executive processes, and after that, the stimulus for risk has come from the rules. The level of technology is in the third place and the level of knowledge of the organization is in the last place. The innovation of this research is its focus on identifying internal non-compliance stimuli that can be influenced by the tax administration's policy.Therefore the Iranian Tax Administration can use the results of this research to make changes or amendments to laws, regulations and executive process. Also by increasing the level of technology and organizational knowledge can play a more effective role in managing tax compliance.

Analysis of taxation using accounting criteria and management system withEmphasis on the moderating role of conservatism: The NCA-SEM approachAbstractThe purpose of this study is to analyze the factors affecting the corporate tax rate of listed companies in Tehran Stock Exchange. This analysis was performed using linear and nonlinear neighborhood analysis algorithm and cloud disk. Initial independent variables in this study include management system variables and financial variables. The corporate tax rate is used to measure the level of corporate tax. The empirical findings of the survey of 145 listed companies in Tehran Stock Exchange during the period 2013-2020 show that using the neighborhood analysis algorithm as a method of selecting financial metrics (instant ratio, asset return, sales return, The ratio of sales to total assets) has the greatest impact on the corporate tax rate. Other results also show that conservatism as a moderating variable has an impact on the relationship between the selected criteria and taxation.

Therefore the purpose of this research is Understanding the psychodynamic approach in qualitative performance of auditors through grand analysis is the theory and analysis of polar matrix to determine the most influential factor in the formation and promotion of psychodynamics in auditors in the context of the Mick Mac diagram. The research methodology is a result of developmental research, a goal of exploratory-applied research and Mix method. The statistical population of the qualitative study included 14 accounting professionals selected through theoretical sampling, interviewer selection criteria, professional experience in auditing, both from the perspective of academic education and from the perspective of financial statements, But in a small section 23 of the Court of Auditors, based on the experience and technical knowledge in terms of sampling selected to fill questionnaires and participated matrix. The method of data collection was based on qualitative methodology through the analysis of the grounded theory which was collected by conducting the necessary data interviews and after coding the research model was designed based on the theoretical framework. Then, finally, in the quantitative section, pairwise and diagonal comparisons between the inertial components were performed in several steps to produce a Micmac analytical graph. Also, the results in the quantitatively determined section of the construction, the most influential factor in the formation or promotion of psychodynamics in auditors, is the set of job factors that through negative impact on job incentives, play a role in the development of psychodynamics in auditors' qualitative functions.

The purpose of this study was to provide a model of asset value stability based on political and economic stability; Research method in terms of purpose, basic-applied in terms of data type, mixed exploratory type. The statistical population of the qualitative part of the research included experts and senior managers of leading companies listed on the Tehran Stock Exchange, economic managers and professors of economics. To determine the samples of this study and to determine this group of experts, purposive non-random sampling method was used for 30 people. The second group of the statistical population of this study included all companies listed on the Tehran Stock Exchange that using the systematic removal sampling method, 63 companies were selected as the sample of the study. To collect the data, semi-structured interview tools and modern software and scheduling software were used, as well as financial statements and information of the board of directors of the companies. The data analysis method in the qualitative part was fuzzy Delphi technique. In the inferential and quantitative sections, we used the data panel regression model to answer the research questions. The results showed that the indicators of stability of asset value are book value, market value, present value of assets and positive growth of assets. Finally, four models with different indicators of asset value stability for asset value stability based on political and economic stability were presented.

The information available in the capital market affects how shareholders interpret and respond to their long-term and short-term behavior in relation to financial information disclosed by corporations. Therefore, the purpose of this study is to compare the behavior of short- and long-term shareholders under the influence of information uncertainty and earnings value relationship. For this purpose, the present study was conducted with 87 sample companies in the period of 7 years from 2012 to 2018 through descriptive-correlational analysis with logistic test and Wong test. Taking into account the results of the tests and comparing the explanatory power and accuracy of each model, it can be said that at different levels of confidence they have appropriate and reliable reliability and there is a significant difference between the coefficients of determination of independent variables. has it. The results showed that the information ambiguity index (skewness of monthly stock returns) is superior to the long-term and short-term behavior of corporate shareholders.

This study was designed to provide a model of the impact of organizational culture on the role of the auditor in the fight against corruption. The method of this research (including two spectrums of qualitative-quantitative study) with a sequential exploratory approach. The statistical population of this research includes academic experts in the field of auditing and senior managers of auditing firms. In the first stage, through semi-structured interviews with experts, as well as through the study of research literature, the dimensions and components of organizational culture affecting the auditor's role in combating corruption were identified. For this purpose, using non-probabilistic judgment sampling and snowball sampling, the interviews were continued until theoretical saturation, which was achieved by interviewing 10 theoretical saturation experts. In the second stage, after extracting the indicators related to the components by studying the research literature, by distributing a questionnaire using Delphi sampling method among a sample of 20 professors in the field of auditing as well as senior managers of auditing firms, the validity (necessity) of the indicators using Approved from the Lawshe index. After determining the validity of the indicators, a questionnaire in Likert scale (based on the remaining indicators) was prepared again and redistributed among the statistical population in order to discover the most important indicators. For this purpose, factor analysis method was used. Finally, the model of the impact of organizational culture on the role of the auditor in the fight against corruption was developed in 4 dimensions, 12 components and 31 indicators.

The use of business intelligence and business analytics to support decision making and their relationship with management accounting has been examined in a non-academic model. However, current research on the impact of intelligent business systems on management accounting systems is limited. The purpose of this study is to provide a comprehensive model of management accounting information system based on business intelligence according to environmental characteristics and competitive market conditions. For this purpose, in 1399, by obtaining the opinions of 15 experts in the field of management accounting and business intelligence who have executive experience in this field, through in-depth interviews, the factors affecting the management information management system based on business intelligence were studied. Finally, the model of management accounting information system based on business intelligence based on grounded theory including causal conditions, intervening factors and context as well as its strategies and consequences is presented. Research data were analyzed using coding and the main categories and subcategories (concepts) were extracted. Due to the lack of comprehensive research in Iran in this regard, the designed multidimensional model is the result of the views of various experts at the mentioned levels and provides a comprehensive view of the management accounting information system based on business intelligence in Iran.

Today, advertising plays a key role in commercial transactions of goods and services, including accounting services and auditing. In order to regulate and protect the rights of the parties to the transaction, ethical codes have been developed for this purpose in different countries. Accordingly, In this study, first, the historical journey of developing professional behavior in Iran and changing attitudes towards advertising and marketing in the audit profession are compared with 9 other countries (UK, USA, Taiwan, South Korea, Malaysia, Ontario (Canada), Australia, India and Hong Kong).Then, the impact of ethical ideologies (including relativism and Machiavellianism) on auditors who are members of the Iranian Society of Certified Public Accountants on their attitudes toward unethical marketing methods was examined in a quantitative-descriptive correlational study. The data of this study were collected in 2020 using the standardized questionnaire collected from 162 auditors who are members of the Iranian Society of Certified Public Accountants. They were randomly selected from the community of 701 people. The results of this study show that the two variables of relativism and Machiavellianism (opportunism) have a positive effect on auditors' attitudes towards using unethical marketing methods