فصلنامه مطالعات حسابداری و حسابرسی
پیاپی 41 (بهار 1401)

since accounting and auditing failures along with abuse of managers, can cause major problems in the company. The purpose of this study is to investigation the relationship between accounting information system and corporate governance. in this study, four components are used: bookkeeping system, financial reporting efficiency, accounting standards and budgeting system efficiency to measure accounting information system, the statistical population is the companies listed on the Tehran stock exchange 890 questionnaire survey were distributed among the personnel (CEOs and deputies, financial managers and accounting experts) of 178 companies and 346 questionnaires were received and used. To evaluate the reliability of Cronbach alpha coefficient, combined reliability (CR), average variance extracted, Discriminant validity, and for data analysis, smart pls software version3 has been used. It shows that there is a positive and significant relationship between bookkeeping system, financial reporting efficiency, accounting standards and the efficiency of budgeting system and corporate governance. According to the research findings, the mentioned components of the accounting information system since it provides quality information to stakeholders and in order to properly allocate resources, prevent misuse of financial and non-financial resources of the company, improve internal supervision and create value For the company's shareholders, it strengthens the corporate governance mechanisms, that is, by attracting the trust of investors and other stakeholders, it encourages them to invest in the company. In other words, the accounting information system improves the efficiency of corporate governance and reduces agency problems

In this study, while identifying and ranking the necessities and the current situation, obstacles and challenges (determining) fair value measurement in the implementation of International Financial Reporting Standard No. 13 (IFRS13) in Iranian non-governmental banks were identified and ranked as well as the distance between the current situation (perceptions, performance). The desired situation (expectations, importance) was assessed and better solutions were proposed to remove obstacles and challenges and reduce the gap between the current situation and the desired situation in non-governmental banks in Iran.

In this study, the necessary information was collected mainly through library study and meta-synthesis qualitative analysis. The categories of developing a fair value model in Iranian non-governmental banks were identified and a selected document was provided to the experts to evaluate the reliability of the meta-synthesis. After evaluation, the Holst coefficient was 0.845. Finally, using the SWARA method, it was ranked. Also, after consulting experts, using version 26 of SPSS software and paired t-test (dependent), the most widely used of which is gap analysis, was used to measure the distance between the current situation and the desired situation.(ARAS), better solutions were proposed to remove obstacles and challenges and reduce the gap between the current situation and the desired situation of Iranian non-governmental banks.

This research aims to know the importance and role of board committees, especially the compensation committee and the need to create this committee Also, it states the role of each committee, especially the compensation committee, and the necessity of creating this in the board of Iranian companies. the required information collected from articles by the literature method. The results show that board committees' formation has many benefits, including responsibility, professional knowledge, accountability, adjusting the manager power, reducing business activities' complexity, reducing coordination and communication problems, and making more efficient decisions. These cases increase the effectiveness and efficiency of the board and finally strengthen the corporate governance system. Moreover, the compensation committee can resolve shareholders' concerns about the amount of compensation paid to managers and their opportunistic behaviour by allocating compensation optimally and making the compensation process clear to managers. Therefore, it is necessary to pay more attention to the board committees, especially the compensation committee, due to the complexity and specialization of business activities.

One of the main concerns of creditors, investors and governments, which to some extent prevents their potential losses, is the timely identification of companies that are on the verge of financial distress. the purpose of this study is to analyze the content of published articles on the topic of financial distress. The statistical population of the study is the articles published in financial distress in all journals published in the field of accounting, auditing and finance in the period of 1382 to 1399. In this research, descriptive statistics method and Excel software have been used to analyze the data. Findings show that in 47% of articles on financial distress is used as an independent variable, 32% as a dependent variable and 58% as a mediating variable. Also, about 40% of these articles have been published in accounting journals 12% of financial helplessness articles have been published in the field of financial management and 10% of them have been published in the field of finance. In general, it can be said that Iranian researchers are very interested in researching financial helplessness, and it can also be said that financial helplessness in the field of accounting, auditing and financial research has been discussed, which shows the importance of Preserve the capital of investors.

As to the financial crises of the early twentieth century, followed by the emphasis on legal and professional bodies and the regulation related to the roles and responsibilities of the audit committee as well, especially the Sarbins-Oxley Law, we have witnessed extensive research on the effectiveness of the audit committee in parallel. These researches seem to be in lines with the requirements and regulations codified, including the SOX law and documenting the expectations of the audit committee. purpose of this study is to review the effectiveness of the audit committee and Post-SOX research through using previous research and library approach. The results indicate the positive effects of the audit committee on the quality of financial reporting, controls and internal auditing, the audit process and the positive reaction of the capital market. However, the results are inconclusive and sometimes contradictory in areas such as the compensation for committee members and non-financial expertise of them. These sections can be an appropriate bed for further research in the future. In general, it can be said that the evidence and the results of the studies support the effectiveness of the regulations related to the characteristics of the audit committee.

According to the theories of bargaining power and the auditors’ effort, by increasing the bargaining power of the auditor, it is possible to increase the audit fee. Consequently, Further effort is provided by the auditor,which affects the audit report lag. In this way, the Iranian Association of Certified Public Accountants (IACPA), for the first time in 2015, enforced the Regulation of Audit Services Fees (determining audit fees based on budget of each project and by taking to account the overhead costs of the audit firm) for its members. In the absence of sufficient theoretical and empirical evidence on the consequences of the regulation of audit services fees on the audit report lag (ARL) and the moderating effect of the type of audit firm on this relationship, the purpose of this study is to investigate the role of this regulation on ARL, due to the bargaining power and auditor’s effort theories. Therefore, 3058 firm-year observations collected from the annual financial reports of companies listed on the Tehran Stock Exchange as well as the OTC of Iran between 2012 and 2019, are examined. The results of motivate analysis show that the de jure compliance with the regulation instead of the de facto compliance and there is no significant relationship between the regulation of audit fees and ARL. but the type of audit firm moderates the relationship. That is, the regulation of audit fees has a positive association with ARL when the auditor is a first-ranked trusted audit firm. The findings of this study indicate that the regulation of audit fees could not be played as a driver to increase the audit budget, audit effort and audit report lag.

In this competitive world, permanence of companies relies on innovations and presentation of new products; but spending research and development expenditure, duo to apprehension of its efficiency, is always a concerning issue for managers. The aim of this research is to characterize in the impact of information transparency on firm innovation regarding the role of career risk managers and investment opportunities in medicine companies which are accepted in Tehran Stock Exchange (TSE). Sample of research, which is selected by systematic removal method, includes 30 companies of medicine companies accepted in Stock Exchange (TSE) and over the counter during 2008 to 2018. Research type is descriptive-correlation; multivariable regression with combined data are used to test research hypothesizes. Results of hypothesizes test, show that information transparency of companies has significantly positive effect on the firm innovation. Also, it showed that when there is a high career risk manager, transparency has positive effects on firm innovation. In addition, the results show that investment opportunity dose not effect on the relationship between the information transparency and firm innovation. Overall, the results show that companies can increase the firm's innovation by increasing information transparency, and high career risk can reinforce this impact.