فصلنامه دانش حسابداری مالی
سال نهم شماره 1 (پیاپی 32، بهار 1401)

Fraud is a clever manipulation of financial statements by management that misleads users. The accounting literature shows that companies with higher social responsibility are less likely to engage in fraudulent activities. Therefore, the purpose of this study is to determine the effect of corporate social responsibility on fraudulent financial reporting in companies listed on the Tehran Stock Exchange.

The statistical population of this research is the companies listed on the Tehran Stock Exchange. The required data has been extracted from Rahavard Novin database and Codal site. Based on the screening method, 165 companies in the period 1390 to 1398 have been selected. The logit regression was also used to test the research hypothesis.

Findings show that social responsibility reporting has a negative effect on fraudulent financial reporting and as the corporate social responsibility score increases, the likelihood of fraudulent financial reporting decreases.

Based on the research results, it can be stated that socially responsible companies are more inclined to pursue ethical activities to achieve social welfare. So they have less incentive to engage in fraudulent activity. Social responsibility also increases the company's profitability. As a result, good profitability and lack of financial problems reduce the possibility of fraudulent activity.

 Providing evidence to reduce the likelihood of fraudulent reporting by increasing corporate social responsibility scores raises awareness of users of financial statements and legislatures and improves future economic decisions. The results of this study also expand the accounting literature in the field of fraud and social responsibility.

The usefulness of information increases with the development of standards and provides the possibility of international alignment. The implementation of public sector standards in Iran raises questions about their usefulness. The present study examines the usefulness of these standards including public trust, transparency, accountability, financial reporting and financial oversight.

By studying the reports, the usefulness of the standards were determined and the opinion of experts was collected by Delphi method. These factors were categorized and information was collected through a questionnaire. Financial reporting was prepared in accordance with the instructions before 1394 and financial statements in accordance with the standards after 1394 and was provided to the respondents.

The results show that public sector accounting standards are beneficial in all aspects, so that in terms of financial reporting in the first place and in terms of accountability in the last place from the perspective of stakeholders.

The role of legal reporting requirements as the main motivator of reporting in Iran was emphasized. But in the area of ​​responsibility, the necessary result has not been reached.

 Attention to the role of the standard in the public sector and its usefulness has received less attention. Therefore, due to the lack of comprehensive research in Iran on the usefulness of public sector accounting standards, the results of this research can affect the decision of the developers of standards and their users.

earning volatility، which indicates the degree of uncertainty of corporate earnings; One of the factors affecting the audit risk is known and according to research، has a positive role in determining the audit fee. The purpose of this study is to answer the question of whether auditors claim only a premium risk that is not related to the extra effort or due to more effort، they consider themselves entitled to receive a higher fee، or a combination of both factors is involved in this case simultaneously.

The present study is descriptive-correlational study، in terms of purpose applied and using a Ex-Post Facto approach. It is a period from 2014 to 2018 that after screening، the population is limited to 970 firms-years. In this study، using the concurrency estimation approach، the competitor hypotheses of the relationship between earning volatility and lag in the audit report on the one hand and its relationship with the audit fee on the other hand have been investigated.

A significant relationship was observed between earning volatility and audit fees. But no significant relationship was observed between earning volatility and audit report lag. The findings only show that the relationship between earning volatility and audit fees is strengthened in cases where the audit report is issued lag. There was also evidence of a significant positive relationship between audit report lag and audit fees.

Auditors who issue an audit report with more time، without necessarily delay in reporting be response to earning volatility، are only claiming more risk premium.

 The contribution of this study to the development of the existing literature is to explain the distinction between audit fees and audit report lag in reflecting the overall audit risk and to introduce earning volatility as representing the auditor's understanding of inherent risk.

Managers' leadership style is one of the important factors affecting the behaviors and level of ethical reasoning of employees and achieving organizational goals, and whistleblowing is an important source of information to identify wrongdoing in the organization. Therefore, in this study, the relationship between ethical leadership style and whistleblowing with the moderating role of emotional intelligence and social identity (professional identity and organizational identity) of independent auditors has been investigated.

In this study, 441 auditors working in private sector audit firms and the audit organization in 2020 participated. Data were collected through the distribution of paper and electronic questionnaires and using structural equations analyzed. 

Findings of this study show that managers 'ethical leadership style and its components have a positive and significant effect on auditors' whistleblowing directly and due to emotional intelligence, professional identity and organizational identity.

Due to the pattern of managers for employees, the implementation of ethical leadership style causes ethical characteristics to be considered by auditors working in audit firms and also strengthening emotional intelligence and professional and organizational identity causes auditors to be used in social interactions and when in a whistleblowing position.

The findings of this study can be considered in the development of whistleblowing procedures and amendments to ethical and educational regulations, and thus lead to an increase in the tendency to whistleblowing among auditors and the prevention and reduction of violations in auditing firms.

Providing timely accounting information to assist users in making financial decisions is important. Therefore، the delay in the high audit report in the Iranian environment is a stimulus to explore the factors affecting the delay in submitting the audit report. In the absence of appropriate scientific and empirical evidence، the research seeks to examine the ranking of audit firms and the auditor's preoccupation with delays in the audit report.

In this regard، samples including 130 companies listed on the Tehran Stock Exchange، during the period 2014-2020 (840 years-observation) have been selected and tested.

The results of the first hypothesis indicate that there is no significant relationship between trusted audit firms and delays in audit reports. In addition، the busyness of auditing firms has led to increased delays in auditor reporting، and ultimately busyness affects the relationship between first-rate audit firms and delays in auditing reports.

There is no significant relationship between accredited audit firms and the delay in the audit report is due to the greater focus and workload of this type of firm. Also، when the auditor is busy، the usefulness of financial information can be challenged.

 This research can help to expand the existing theoretical foundations in the field of the effect of audit market share on the relationship between auditing firms' ratings and audit report delays، and this expansion can provide services to the auditing profession and standards developers to make rules and regulations more applicable.

the present study aims to present a performance audit model in the Iranian Ministry of Health and Medical Education.

This research is a basic-applied study in terms of objective, and a descriptive-analytic study in terms of procedure. Statistical population included the auditors at theAudit Organization of Iran, auditors at the Supreme Audit Court of Iran, and auditors, accountants, and financial managers at the Iranian Ministry of Health and Medical Education, among which a sample of 200 subjects was selected, and 10 experts with experience working at the ministry were selected from the sample. The validity and reliability of the questionnaire under use was verified using convergent validity, Cronbach's alpha, and composite reliability. For data analysis, MAXQDA software and structural equations were used.

Based on the results of a qualitative analysis, 37 performance audit indicators were overall identified. To identify the final indicators, the Fuzzy-Delphi Method and confirmatory factor analysis were utilized. Eventually, 34 final indicators were identified.

Based on the results, in the opinion of the experts, indicators no. 29, 33and 36 were also eliminated. Moreover, the results of the second-order CFA introduced "identification and introduction of evaluation criteria", "culture creation", "training expert human workforce"  as the factors influencing the presentation of a performance audit model.

 Identifying the performance audit indicators is one of the main requirements for the implementationof performance audits. The model resulting from the analysis of data in the current research can be used in the implementation of performance audits in public sector institutions.

The successful implementation of the accounting information system (AIS) depends on the actual adoption and use of accountants in organizations. This research، using a Unified Theory of Acceptance and Use of Technology، Examines the factors affecting the behavioral intention of accountants in the accounting information system adoption.

The present study is a descriptive survey in terms of practical purpose and data collection. The information of this research is distributed using a questionnaire. Among the accountants of companies listed on the Tehran Stock Exchange in 2020 were collected and 200 approved questionnaires were analyzed using the structural equation modeling method using software Smart-pls3.

The results showed that the structures performance expectation، effort expectation، self-efficacy except for the structure of research facilitator conditions in the research have a significant positive and direct relationship on the intention of accountants in adopting. On the other hand، the moderator variables age and gender did not affect the behavioral intention of accountants in adopting the accounting information system  and did not adjust it، but the experience variable in self-efficacy moderated the relationship

This research confirms the need for Unified Theory of Acceptance and Use of Technology when studying Accounting Information System adoption factors

 examining the acceptance of these systems by end-users (accountants) can help Institutional decision-makers who choose the new accounting information system to ensure the implementation of their intended policy in the form of new technology and also inform the developers of these systems how the new information system It must be designed to be accepted and used by end-users.