نشریه چشم انداز حسابداری و مدیریت
سال پنجم شماره 64 (پاییز 1401)

The present study investigates the adjusting role of audit quality on the relationship between social responsibility and debt expense in companies listed on the Tehran Stock Exchange. For this purpose, a sample consisting of 124 companies listed on the Tehran Stock Exchange in the period 1393 to 1398 was selected. This research is random, correlational and post-event. Multivariate regression technique using panel data method was used to test the hypotheses. The research findings indicate that there is a negative and significant relationship between social responsibility and the cost of debt of the company and the performance of social responsibility reduces the cost of debt and moderates the audit quality of this relationship.

The main purpose of this study is to investigate the effect of effective factors on the auditor's opinion in companies listed on the Tehran Stock Exchange. The statistical sample of this research includes 145 companies listed on the Tehran Stock Exchange, which has been studied in the period 1389 to 1399. In this research, multivariate regression model using combined data method has been used to test the hypotheses. The results showed that the size of the company affects the audit opinion. In addition, there was no evidence that the size of the auditing firm and the likelihood of bankruptcy risk affected the audit opinion.

Acquisition of corporate resources through transactions with affiliates is common in developed countries, but is more common in emerging economies due to the weakness of foreign markets and poor corporate governance. Today, the opportunism of transactions with affiliates is one of the factors reducing the value of the capital market, especially in Asian countries. Therefore, based on this argument, the purpose of this study is to investigate the role of internal audit on transactions with affiliates and the auditor's fee in companies listed on the Tehran Stock Exchange during the period 1392 to 1399 using a sample of 96 companies. The results of the research hypotheses were tested using multivariate regression. The results of the present study indicate that there is a significant negative relationship between the internal auditor and transactions with related parties. The results also indicate a negative relationship between the company's internal auditor and the audit fee.

The present study investigates the effect of auditor size on the relationship between voluntary disclosure of social responsibility and auditing fees in companies listed on the Tehran Stock Exchange. 1399, from which 80 companies were finally selected as a sample by the systematic removal method. This research is applied in terms of purpose and correlational research in terms of nature. Multivariate linear regression and composite data of these companies have also been used to analyze the hypotheses.Finally, the results of hypothesis testing showed that there is no relationship between voluntary disclosure of social responsibilities and the size of the auditor. Also, there is no significant relationship between voluntary disclosure of social responsibilities and auditing fees. Social and auditing fees are not effective.

This study investigates the effect of corporate governance on investment efficiency as well as the moderating role of audit quality in this regard in companies listed on the Tehran Stock Exchange. This research is applied in terms of purpose and descriptive-correlational in terms of research method. In other words, in this study, the existence of relationship and correlation between variables through regression is investigated. In order to achieve the above goal, three hypotheses were formulated. Based on this, in order to test the research hypotheses, a sample consisting of 108 companies listed on the Tehran Stock Exchange in the period 2014 to 2020 was selected. To test the research hypotheses, a multivariate regression model based on composite data was used. The results of this study show that there is a positive and significant relationship between corporate governance and audit quality on investment efficiency, which means that by increasing these criteria, investment efficiency will increase. Also, there is a positive and significant relationship between corporate governance and investment efficiency with the moderating effect of audit quality.

Social responsibility is the commitment of business units and society to appropriate legal, ethical and humanitarian actions to support and improve the welfare of society and business units. The social responsibility of the company has been extensively researched from different perspectives. One of the new research trends is the impact of corporate complexity on corporate social responsibility, which shows that more complex companies need more sophisticated reporting and management practices. The purpose of this study is the relationship between company complexity and social responsibility of companies listed on the Tehran Stock Exchange. The information required for this study is taken from the financial statements of 146 companies in the period 1392-1391. In terms of purpose, the research is part of applied research and the research method is correlational in terms of nature and content, and panel analysis has been used to analyze the hypothesis. The results of testing the research hypotheses showed that there is a positive and significant relationship between firm complexity (firm size criteria and financial leverage) and social responsibility; but there is no significant relationship between firm complexity (a combination of complexity and environmental uncertainty) and social responsibility.

Organizations' problems today cannot be solved with yesterday's solutions, and the environmental conditions have become so complex, dynamic and uncertain that organizations can no longer guarantee their long-term survival without innovation. The aim of the current research is to investigate the effect of team innovation on nurses' understanding of patient safety in the hospitals of the Faculty of Medical Sciences and Khoi Health Services.

This is a descriptive study in which 235 nurses who are responsible for the direct care of patients were selected from the research population by simple random sampling method. In order to collect the data, Kiwimaki and Alvanio innovation questionnaire (1999) and Patient Safety Culture Questionnaire of Health Service Research and Quality Agency (2004) were used. Also, the relevant analyzes were based on the structural equation modeling approach.

The results of the research showed that the state of team innovation has a significant effect on the openness of communication channels, feedback and informing others about errors, the frequency of reporting unwanted incidents, issues related to employees and manager's expectations and actions to improve safety.

The multiplicity of roles and responsibilities in nurses, as well as forced overtime and night work due to the lack of manpower, have caused nurses to be involved in several work fields, and such conditions cause superficiality, everydayness and unwillingness to implement innovation. Therefore, to be successful in innovation in the work environment, nurses must focus on one issue and one task.

Banks are one of the institutions that are potentially influential in the country's economy. These institutions are useful for financial structures in different ways, and their managers are always looking for ways to improve their performance. Normally, managers are looking for an optimal level of cash balances, which, considering the advantages and disadvantages of keeping cash, prevents major damage to the business unit and the loss of opportunities, and maximizes the possible value creation from the balance level. Get optimal cash. In fact, managers plan for the amount of liquidity at the end of a period of time and strive to achieve it. One of the most important ratios in banks is the financial leverage ratio, which has been the focus of many researchers for many years. Therefore, the purpose of this research is to investigate whether the financing and financial leverage of the bank has a significant effect or not? The statistical population of banks admitted to the Tehran Stock Exchange between 2010 and 2019 and using the information of 19 banks and the multivariable linear regression method, the hypothesis was tested. According to the results of the research hypothesis test, the financing variable considering that its significance level is less than 5%, which indicates a significant relationship with the financial leverage of the bank. In other words, financing has a significant effect on the financial leverage of the bank.

The purpose of this study is to prioritize investment methods in oil projects using the Vickor method. The present study is an applied and methodically exploratory research. The criteria and options of the questionnaire were extracted by reviewing the research background and previous studies. Then a questionnaire was developed based on the Likert spectrum and the extracted indices were measured using a single t-test. After confirming these indicators, the second questionnaire was developed based on the pair of pairwise comparisons with 14 questions (criteria) in the form of 4 options to examine the importance of criteria and options. The statistical population includes a number of oil project managers, numbering 250 people. In this study, the Morgan table was based on a sample size of 148 people who were measured by sending a questionnaire virtually to a statistical sample in Tehran and Khark to determine their importance. The sampling method is also simple random. In order to determine the reliability, the incompatibility rate has been used, considering that this rate is less than 1 /. Is indicative of its reliability. Then, the questions were examined through Vicker's method for weighting and prioritizing the criteria. The results showed that in this study, in relation to investment methods in oil projects, financing through financial markets (.838), financing through the capital market (.5914), and co-financing (1159. respectively), respectively. .) And financing in terms of possibility of referral (0855 /.) Ranked first to fourth. Next to present a hypothesis with 4 independent variables discovered (4 options) with the variable of investment in oil projects from the perspective of return on investment (ROA) through autocorrelation test, variance heterogeneity test and regression from the perspective of return on investment (ROA) among Five oil companies were paid. The results showed that there is a significant relationship between 4 independent variables (co-financing, financing through capital market, financing through financial markets, financing in terms of return) and investment in oil projects in terms of return on investment (ROA). has it.

A quality internal control system within a company can provide the basis for the success of the company in the competitive conditions of the product market. This research was conducted with the aim of investigating the effect of product market competition on the quality of internal control, emphasizing the social role of the board of directors.

This research is applied in terms of purpose and correlational in terms of nature. In order to achieve the goal of the research, 155 companies were selected from among the companies admitted to the Tehran Stock Exchange between 2010 and 2017 by systematic elimination method and considered as the main sample. Logistic regression was also used to examine the relationships between variables.

The results of the research show that product market competition has an effect on the quality of internal control based on Hirfendahl-Hirschman index and adjusted Lerner index. Also, the social role of the board of directors has an effect on the quality of internal control based on the independence of the board, the size of the board and the duality of the CEO's duties.

Product market competition can reduce the profit of the company by affecting the behavior of shareholders and managers through the threat of liquidation and the effect of agency costs, and expose the company to more liquidity risk, and as a result, increase the probability of losses and bankruptcy. May this be the cause of this relationship in the present research. Also, since the company's board of directors is in charge of monitoring and controlling its systems, its characteristics have the ability to influence the company's internal controls. The responsibility of the board of directors is to provide independent supervision of the performance of the executive directors and to require the directors to be accountable to the shareholders.