نشریه دانش حسابداری و حسابرسی مدیریت
پیاپی 43 (پاییز 1401)

Having emotional intelligence is one of the essential and important features for accounting students. This trait, along with the personality traits of Machiavellian, shape their ethical orientation. Therefore, this study, based on the theory of mind, examines the impact of Machiavellianism and emotional intelligence , as psychological variables, on ethical orientation in accounting graduate students. For this purpose, a sample of postgraduate and doctoral accounting students at the Islamic Azad University was selected. Theoretical research bases and research data were collected through library studies and questionnaires, respectively. The research hypotheses were also tested based on structural equations. The results show that emotional intelligence does not have a significant effect on idealism. But emotional intelligence has a significant and positive effect on relativism. The findings also show that Machiavellianism has a significant and negative effect on idealism and a positive and significant effect on relativism. The evidence of this study emphasizes that the ethical orientation of accounting students is influenced by their psychological characteristics.

Performance-based budgeting is the latest reform model of budgeting introduced in Iran, and there is no doubt about its necessity to improve the management of government agencies. In recent years, the emphasis has been on this subject. These assertions are chiefly addressed in paragraph (c) of Article 7 of the Sixth Development Plan Act, expressing the selected budgeting system. Therefore, the present study is dedicated to identifying and ranking the practical factors in the allocation of resources of the Cultural Heritage, Crafts, and Tourism Organization. the first step is to integrate the experts' subjective knowledge, by conducting library studies, various sources of funding have been prepared, and primary factors were identified on the five experts. In this research, as the first step to integrating and gathering subjective knowledge and by conducting library studies, various sources are provided based on the approved budget and the initial identified factors, by consensus of 5 experts are put into discussion.Eventually, the practical factors in the Financial Resources were divided into 130 factors and 10 categories. Furthermore, in the next step to identify the aforementioned practical factors using the Fuzzy Delphi technique and consensus of experts (as Delphi secondary panel), their influence on the distribution of financial resources was investigated. Finally, 24 components were selected as the final factors.the most important criterion in sharing the 3 criteria of "national and global registration of cultural and natural historical monuments", "number of global registration works" and "climate"as the most budget allocation were identified.

Ownership structure and legal frameworks are one of the main and determining factors of corporate governance system. Useful information is information that has qualitative characteristics, and one of these qualitative characteristics of information is relevance. The degree of relevance of specific information varies among users and depends on the extent to which they need to be specific. Relevant information is information that can be used in forecasting models. The main purpose of this study is to investigate the role of ownership structure in the relevance of the value of accounting information with emphasis on the characteristics of the company. This is a descriptive, correlation and post-event study. For this purpose, the data of 155 companies listed in Tehran stock exchange during 2006-2018 were studied. In this research, with regard to the type of data and the common method of analysis with such data, the pooled data method has been used. The relationship between variables was investigated using multivariate regression. The results indicate that the ownership structure plays a mediating role in the Relevance of the Value of Accounting Information.

General decision-making styles as the essence of managers' activities in all their tasks are very important. Managers choose their decision-making style according to various individual, organizational and environmental factors. Among the various organizational factors include performance appraisal components based on intellectual capital that can play an important role in eliminating the environmental uncertainty of managers for decision making, which include performance indicators of companies. According to the above, the purpose of this study is to investigate the general decision-making styles of managers with the components of performance appraisal based on the intellectual capital of companies listed on the Tehran Stock Exchange. The statistical population of this study includes all managers of companies listed on the stock exchange from 1392-1396. The total number of companies is 105 based on the statistics received, of which 50 companies were selected by random sampling. The required information was collected from annual financial statements and accompanying explanatory notes and a questionnaire of general decision-making styles. The results indicate that the general decision-making styles of managers have a significant relationship with the index of human capital, structural capital and physical capital of companies listed on the Tehran Stock Exchange.

Audit quality is one of the most important issues in the field of auditing and capital markets. While maintaining the quality of auditing, auditors should strive to complete it within the timeframe set by the employer and the government and within the allotted budget. The auditor addresses audit quality and earning quality by emphasizing the moderating role of auditors' work stress.The hypotheses were tested using the statistical method of regression analysis with combined data using the information of 105 companies listed on the Tehran Stock Exchange during the years 2014 to 2019.The first hypothesis of the research indicates that the auditor time pressure reduces Earning quality and therefore, based on the findings of the second hypothesis, the auditor time pressure reduces audit quality. Also, the result of the third hypothesis suggests that the auditors' work stress intensifies the negative relationship between the auditor's time pressure and Earning quality. Finally, according to the fourth hypothesis of the research, auditors' work stress intensifies the negative relationship between auditor time pressure and audit quality.

The quality of auditing and the factors affecting it have long been of interest to investors, managers, financial analysts, researchers and creditors.Because high quality auditing, by improving the reliability and increasing the credibility of the financial reporting process, contributes to the usefulness of this process and the efficiency of the financial market, and in addition to giving users confidence in information to make appropriate decisions for capital allocation Investors, creditors and other actors in the capital market.The present study was conducted to provide a model for improving the quality of auditing using the data theory of the foundation.The statistical population of this study consists of academic experts and senior managers of accounting and auditing of listed companies and auditing firms and its sampling method is based on theoretical and purposeful methods.The data collection tools in this study are library studies and in-depth semi-structured interviews.The obtained data were analyzed using foundation data theorizing method and through open, axial and selective coding.Based on this, a total of 123 initial codes were extracted from the text of the interviews in terms of repetition, presented in the form of 17 classified categories and presented in the form of a paradigm model of audit quality improvement.The findings indicate that the quality of auditing, due to the causal, underlying and intervening factors identified through the adoption of the proposed strategies, leads to the creation of favorable outcomes such as improving the quality of accounting, helping to develop capital markets and increase the credibility of auditing firms.

Corporate governance and profit management are often discussed in the aftermath of various corporate scandals. These scandals have a great impact on the public interest and as a result of these scandals, the tendency to business ethics increases. Therefore, this study aims to investigate the two-way relationship between corporate social responsibility (CSR) and profit management (accruals) with The moderating role of female and independent managers was performed. To test the research hypotheses, the generalized torque method (GMM) in Ives 10 software was used on the information sample of companies listed on the Tehran Stock Exchange between 2012 and 2018. The results indicate a significant negative relationship in the two-way relationship between corporate social responsibility and profit management. In addition, female and independent managers play a moderating role in the two-way relationship between corporate social responsibility and earnings management. Scientific works related to corporate social responsibility, female and independent managers and profit management helpKeywords: Independent Managers (ID), Female Managers (FDBI), Corporate Social Responsibility (CSR), Corporate Governance (CG), Accrual Account Based Management (AEM)

Blockchain technology has been cited as a transformative factor in the auditing profession that leads to increased efficiency and changes in auditing methods and procedures. The purpose of this study was to analyze the dimensions and also to identify the components of each dimension of blockchain technology efficiency in the audit profession. For this purpose, this research has evaluated previous researches with a qualitative approach and meta-synthesis tools. In this study, a total of 189 articles were extracted and reviewed, which after analysis, the desired components of 99 articles were finalized. The findings of this study led to the identification of thirteen dimensions. Finally, using the Shannon quantitative entropy method, based on the content analysis approach, the effect coefficients of the components identified in the finalized research were determined. Findings showed the most important effective indicators of opportunities due to the adoption of global accounting laws, changes in standards, auditing procedures and the impact of company-specific laws, increasing academic expertise, increasing free and special trade zones, cultural globalization, reducing age structure Labor force, expanding the level of women's participation in the workplace, increasing the welfare demand of older people and the importance of leisure and increasing consumer welfare, increasing the use of clean energy and reducing the importance and use of fossil fuels, future capitalism and the application of science And new technologies in business.

The purpose of using risk-based auditing is to increase the efficiency and effectiveness of auditing, because by determining the type and nature, timing and scope of content tests in a reasonable way and with the ability to be fully responsive, the reviews are done to the appropriate extent. The result of the time spent changes to a more logical level. In the general audit plan, in case of reliance on internal control system, content tests are limited and in case of non-reliance on internal control system, more extensive content tests are predicted and performed. The purpose of this study was to identify barriers to implementing a risk-based audit system in Iran. For this purpose, 200 experts were selected from the auditing experts who constitute the statistical population of this study. This selection was done randomly and data were collected from samples. For this purpose, using the confirmatory factor analysis method, the reliability and validity of the questionnaire were first investigated and then the model considered for this study was evaluated and analyzed through the structural equation method. After the analysis, it was found that the questionnaires and collected data were completely approved in terms of structure, validity and reliability, and final analyzes could be performed based on them. Through the analysis of structural equations, it was found that the final model has a significant relationship and the model is confirmed that this model is the result of a qualitative analysis extracted through the ISM model.

Since this interventionist behavior may affect the quality of the information and its usefulness for investment decisions, it should provide quality mechanisms to protect the interests of investors and control the opportunistic behavior of managers. One of the mechanisms to reduce the representation issue is the corporate governance system. Corporate governance mechanisms can reduce the managers' opportunistic behavior and, as a result, increase the quality of the information provided.The purpose of this study was to investigate the effect of corporate governance on managers' optimism and the ability to compare financial statements in companies admitted to Tehran Stock Exchange. For this purpose, the required data from 79 listed companies in Tehran Stock Exchange during the period 2014 to 2018 were collected.The results of the research show that among the chosen mechanisms of corporate governance, the independence of the board, the dual role of the CEO, the concentration of ownership and institutional ownership, is effective on the relationship between management optimism and the ability to compare financial statements, but product competition in the product is based on the relationship between management optimism and The ability to compare financial statements is not effective.

The purpose of this article is to explore the effects and disadvantages of the lack of a theoretical audit framework. Considering that no general agreement has been reached on a theoretical framework so far, the necessity of a theoretical framework as well as the effects of its absence for auditing have been examined. The research method is to use the structural equation model and analyze the statistical results related to the questionnaire prepared for this purpose. Research findings show that the lack of theoretical framework can lead to a lack of understanding of the role of independent auditing and training and understanding of auditing can be challenged, can reduce the acceptance of auditing standards , It can be effective in neglecting and not identifying areas that need standardization, , can be effective, can make the process of harmonization and globalization of auditing standards more difficult and slow, and can also lead to the need for constant revision of auditing standards (instability).

One of the most important and influential aspects of the structure of developing societies, which together with other dimensions of society, including political, social and cultural, affects the process of growth and development, is the financial resources and budgets available to governments. Is. Therefore, the optimal management of financial resources and budgets is one of the basic presuppositions in the development and promotion of financial and operational performance of the envisaged programs, and the degree of success of governments in doing so through accurate evaluation methods. Financial and operational performance is possible. In this study, entitled "Ranking of factors affecting the evaluation of financial and operational performance of programs using the hierarchical process technique" to identify and rank these factors in the Ministry of Culture and Islamic Guidance and its results in the form of eight model factors Designed, presented. The statistical population is 187 and the sample size is 125 people. The results indicate that among the eight factors affecting the evaluation of financial and operational performance of programs, the policy-making and program factor with 9 components is the highest and the internal processes factor with 3 components is the lowest.

The importance of judgment in auditing is vital. Judgment in auditing is the most important factor in decision making, and auditors are required to make decisions and judgments in many work areas. Therefore, it is important to identify the factors that affect the judgment and decision-making of auditors.Therefore, the aim of this study is to identify and prioritize the factors affecting professional judgment and decision-making of auditors using fuzzy screening technique. The present study was conducted in one-year period from esfand ( the final month of iranian calender) 2016 to esfand 2017.First, by examining the literature related to the research topic, the factors influencing the judgement and decision-making of auditors were identified, then using the opinions of 15 experts (Iranian certified public accountants and faculty members) and using fuzzy screening technique 40 indicators were identified. Finally, using fuzzy ranking, the importance degree of these factors were determined.The results of testing the research hypotheses show that the environmental, functional and behavioral structures of the auditor have the greatest impact on the professional judgment and decision-making of auditors in Iran, respectively. Also, the auditors' fees, auditors' accountability, financial and competitive conditions of the auditing profession, auditors' independence and the auditors' attempt to satisfy the customer are the most important and effective factors influencing the professional judgment and decision-making of auditors in Iran.

The aim of this study is to investigate the effect of Auditor Style on the Relationship between Financial Reporting Readability and Stock Price Synchronicity of listed Companies in Tehran Stock Exchange. These two dimensions Financial Reporting Readability in our tests: (Fog index and Text length index (. For this purpose three hypotheses are developed and data on the 108 companies in Tehran Stock Exchange for the period of 1391 to 1398 were analyzed. The number of data collected for this study was 864 years –company. . This regression model using panel data with fixed effects approach, reviews and tests. The results showed that the Auditor Style and Financial Reporting Readability (Fog index and Text length index) has significant Negative impact on Stock Price Synchronicity. Also the results showed that the Auditor Style has significant negative impact the relationship between Financial Reporting Readability (Fog index and Text length index) and Stock Price Synchronicity

The purpose of this research was to Identifying the Indicators and Components of Social Responsibility in Audit Institutions Using the Grounded Theory Approach. In this regard, the identification and explanation of the components and dimensions of audit firms social responsibility model was discussed. The research method is applied by purpose; qualitative, in terms of data type and it is also exploratory, in terms of time is cross-sectional and in terms of data collection is descriptive. The statistical population of the research Includes senior experts and auditors of top audit firms and auditors in the country who were selected by targeted sampling method and saturated principle of 30 people. data collection was performed using library method and semi-structured interview. The experts confirmed the validity of the interview, calculating its reliability by the reliability method between two validated and reliable encoders. It was revealed that the interview was present.. In this study MAXQDA software were used. The results showed that the model of social responsibility measurement in audit firms has five dimensions; causal conditions (audit firm size, audit quality, audit expertise, company size, audit fees and time budget), pivotal phenomena (trust, technical and comparability, Willingness to invest, jurisprudence and business ethics), contexts (internal controls, voluntary disclosure of financial statements, transparency of financial statements), intervening conditions (CEO personality traits, accounting conservatism, and political considerations) And the implications (financial development, information validity, information quality, trust and social participation, and corruption).

The aim of this study was to present a model of forensic accounting quality based on interpretive structural modeling in Iran. The information required for the research was collected from experts in the field of research (judicial and academic) and their opinions were obtained through interviews and interpretive structural modeling (ISM) questionnaires with a qualitative approach. In this research, a comprehensive model for the quality of forensic accounting was designed using interpretive structural modeling. The results of interpretive structural modeling in this study showed that the goals and missions of forensic accounting, forensic accounting standards, professional skills, academic training, enactment of forensic accounting and the need for a forensic accountant in organizations improve the quality of forensic accounting. Also, the results of interpretive structural modeling showed that at the last level is the component of goals and missions, which is the most effective and influential component of the model. In the second level, the components of forensic accounting standards), professional skills, academic training, law-making and the necessity of having a court accountant in organizations are included, which affect the seventh component, ie the quality of forensic accounting, which is in the first level.

Risk-based auditing involves significant professional judgment in assessing the risk of material misstatement and identifying adequate and appropriate tests to achieve the desired level of audit risk. To assess the optimal level of audit risk, corporate governance structures are at risk of control. Which seems to be determined by management's attitude and personality towards internal controls and the quality of corporate governance. To this end, standard deviations from standards and norms, corporate pricing structure and the NEO Five-Person Scale were measured through the NEO Personality Inventory. Then, the importance of audit risk criteria was determined by paired questions and hierarchical analysis (AHP). The case study of this study is all companies listed in Tehran Stock Exchange in the year 1396. To test the conceptual model of research the structural equation modeling method with variance based on PLS software was used. The findings of the study indicate that there is a negative and significant relationship between board independence, managerial ownership, and audit risk. There is a negative relationship between institutional ownership, ownership concentration, and non-meaningful personality traits. There is a positive and significant relationship between board independence, institutional ownership, and ownership concentration with audit risk. Personality type and conscientiousness have no significant moderating role on the above relationships.

Accounting is at the core of the judgment and decision making of individuals such as investors, managers and auditors. Judgment in accounting is generally the prediction of a future situation or the estimation of the present and ambiguous situation of an event. Fair value is one of the measurement bases that provides information for the judgment and decision making of users. Behavioral finance research has shown that decision making styles in individuals' mindsets can influence their estimates. The present study investigates the relationship between decision making styles and fair value judgments. A sample of 356 accountants and financial managers of stock companies and auditors of audit firms was selected by non-probability sampling method to achieve the research objectives. Questionnaire was used for data collection and Cronbach's alpha was used to assess the reliability of the questionnaire. Finally, structural equation modeling approach was used to test research hypotheses. The results of descriptive statistics showed that rational decision making, dependency decision making and avoidance decision making have a significant relationship with fair value estimation according to management whereas intuitive decision making and instant decision making have no significant relationship with fair value judgment judgments by management. In addition, the relationship between rational decision variables, dependency decision making, and avoidance decision making with judgment in fair value estimation based on similar items was confirmed. However, the relationship between intuitive decision variables and instant decision making with judgments of fair value estimates based on similar items was not confirmed.

Risk-based auditing seeks to increase the efficiency and effectiveness of auditing, which can be seen as a process of identifying and reporting the risk of significant distortions in financial statements. . The purpose of this study is to evaluate the audit risk under the influence of corporate social responsibility disclosure. For this purpose, The audit risk assessment test is influenced by the concepts of corporate social responsibility. This study was conducted with 87 sample companies in a period of 7 years, 2012-2018, including 609 years, in a descriptive-correlational manner, with the implementation of a multivariate regression model. Then, by asking questions in pairs and hierarchical analysis (AHP), the importance of audit risk criteria was determined. The findings show that there is a significant negative relationship between disclosure of social responsibility and audit risk.The findings show that there is a significant negative relationship between disclosure of social responsibility and audit risk.

The aim of present research was to investigate the relation between auditing committee features and quality of financial statements. To measure the earning management, the Jones’ modified model used in present study. The research statistical society included all companies that established in Tehran stock exchange that were active in different industries during 2012-2015 years which among them 100 companies selected as research sample. To test the research hypothesizes, we used the multiple regression method. The findings imply that there is a significant relation between auditing committee independence, auditing committee specialty and auditing committee size with financial statements quality.According to the test hypotheses test results, there is a significant relationship between the characteristics of the audit committee and the quality of financial reporting. In other words, these characteristics can affect the amount and direction of real profit management of the company. These features can also be used as part of corporate governance to align the interests of shareholders and managers.

In most researches in the field of ethics, in order to determine the level of social responsibility of companies, various dimensions including employees, customers, natural environment, civil participation and equity have been considered. Therefore, in this study, the optimal model of observing social responsibility from the perspective of the auditing profession has been investigated using the heuristic factor analysis approach of structural equations. By examining the theoretical foundations and reviewing the research backgrounds, the variables affecting social responsibility were determined, which were approved by experts. The effective factors were classified into five main groups, which included: perceived service quality, commitment to employee rights, commitment to customer rights, natural environment measures and civic participation, and attitudes toward equity, and the research model was developed. Then, a questionnaire was distributed among a sample of 81 auditors and the data were analyzed using LISREL structural equation modeling. The results of the conceptual model of structural equations indicate that there is a significant impact of each of the factors of perceived service quality, commitment to employee rights, commitment to customer rights, natural environment and civil partnership actions and attitudes towards equity on social responsibility in the final model Has been corporate social.

In this paper, considering the signaling theory that corporate managers have more information about the value of the company, they consider the policy of distributing unique profits to transfer information to the market. Accordingly, there is a close relationship between information asymmetry and profit sharing policy. Thus, managers create profit-sharing policies by creating information shocks caused by asymmetry. To achieve the research goal, the data of 90 sample companies were collected in the period 2012-2018 and were analyzed by descriptive-correlation analysis with multiple regression and Wong tests. The findings showed that among the internal information shocks (fundamental changes in the institutional mock-up and fundamental changes in the board of directors), the internal information shocks (fundamental changes in the board of directors) are more related to the policy of profit sharing and accumulated abnormal returns than other variables .the internal information shocks (fundamental changes in the board of directors) are more related to the policy of profit sharing and accumulated abnormal returns than other variables .

The present study aimed to identify the dimensions of auditors' professional ethics behavior with an emphasis on ethical climate through a qualitative content analysis approach. From the perspective of purpose, this research is fundamental research, which has been done with a mixed research method and based on deductive-inductive reasoning. The statistical population of this research includes university professors and experts of the Accounting Association of the country. Data collection tools in the qualitative section include a semi-structured interview and in the quantitative section, a questionnaire. To analyze specialized interviews, content analysis methods, MaxQDA software has been used. The identified indicators have been validated by the fuzzy Delphi method and Matlab software. The main categories resulting from the research are ethics climate, professional commitments, organizational structure, management and leadership, recruitment and retention, job ethics, monitoring and evaluation, economic conditions, social culture, policy and policy-making, personality traits, skills, and competence And moral ideology. Given that the ethical climate is associated with ethical values and ethical behavior of employees, so the audit organization can create and develop an ethical climate and use other identified factors to give more dynamism to the professional ethical behavior of auditors and improve ethical and professional standards. And enhance the ability of auditors and public confidence.

Tax is an expense that imposed by the government on all for-profit units that generate revenue in some way. Tax strategy is generally defined as an obvious tax reduction. Managers strategically use corporate disclosures to mislead or influence investors' perceptions of corporate value. The purpose of this study is to investigate the effect of Tax aggressiveness and Accounting Fraud on Financial Reporting Readability in firms listed in Tehran Stock Exchange. Based on this, the information required for the research was extracted from 87 firms listed in Tehran Stock Exchange during the years 2010-2018. In this study, multivariate linear regression model has been used to test the hypotheses. Findings indicate that Tax aggressiveness using the effective tax rate index does not affect the readability of financial reporting. But Tax aggressiveness using the tax shelter index has a significant negative impact on the readability of financial reporting. Also, accounting fraud has a negative and significant effect on the readability of financial reporting.