نشریه کنکاش مدیریت و حسابداری
سال دوم شماره 2 (پیاپی 5، تابستان 1401)

Excessive delays prevent users from having equal access to company information and reduce the information content of financial statements. Delays in financial reporting reduce the quality of profits, increase information asymmetry and uncertainty about the evaluation of investments. Therefore, the purpose of this study is to The Moderating Effect of audit complexity on corporate governance mechanisms and audit report lag in Companies Listed in Tehran Stock Exchang. This research is applied in terms of purpose and analytical in nature. To collect its data, the financial statements of the companies of Tehran Stock Exchange have been used. The statistical sample of the research is 105 companies listed on the Tehran Stock Exchange during the years 2014 to 2018. The results show that the independence of the board of directors has a negative and significant relationship with the audit report lag. The audit committee increases the audit report lag and the auditor’s complexity modulates the relationship between the size of the audit committee and audit report lag

The purpose of this research is to investigate the effect of stock market fluctuations on the performance of companies. The desired criteria for measuring the performance of companies are return on equity (ROE) ˓ return on assets (ROA) ˓ net profit and economic added value and the desired criterion for fluctuations ˓ share of monthly stock returns is . In addition, in this research, we are looking for the relationship between company size and performance, as well as the relationship between GDP growth and performance. The sample of this research includes the cement companies present in the Tehran Stock Exchange, 15 companies were selected considering the desired limitations and were investigated during a period of 9 years (1390-1400 AD). The statistical method used to analyze the models in this research is the GMM method, and the results obtained are as follows: 1- With the increase in stock market fluctuations, the company’s performance in all four dimensions (return on assets, equity return, net profit and added value) economic) will decrease. Therefore, according to the collected information, the research hypothesis that “stock market fluctuations have a significant relationship with the performance of companies” was accepted in three cases of added value and net profit and return on assets. But the hypothesis about ROE was not confirmed. 2- The growth of the gross national product has a significant relationship with the performance of the companies. 3- The size of the company has a significant relationship with the performance of the company in terms of the three indicators of stock return, return on assets and net profit, but this relationship is insignificant in terms of added value.

In this research, the effect of the audit committee on the bankruptcy of companies admitted to the Tehran Stock Exchange has been investigated. The audit committee variable is considered as an independent variable, bankruptcy as a dependent variable, and assets, board size, year (life) of the company, liquidity, company size and leverage as control variables. In order to provide empirical evidence about the subject, 85 companies were analyzed in a period of 5 years (1391-1395) consisting of 425 companies. The statistical method is the logistic regression method and the analysis using this method shows that there is a negative relationship between the audit committee and bankruptcy.

The main purpose of this research was the effect of the ownership structure and also the interactive effect of the independent auditor’s quality on the tax avoidance of companies listed on the Tehran Stock Exchange. The statistical population of the present research was the companies admitted to the Tehran Stock Exchange during the years 1392 to 1398. These samples included 107 companies that have characteristics such as data availability, financial statements being published in the desired years by the stock exchange organization, etc. The findings of the research showed that there is a negative and significant relationship between tax avoidance and ownership structure in companies listed on the Tehran Stock Exchange, and the quality of auditing also increases the effect of ownership structure on tax avoidance.

This research has investigated the impact of electronic banking on perceived service quality and customer satisfaction during the Covid-19 pandemic. The current research is descriptive of the correlation type in terms of practical purpose and data collection. The statistical population of this research was all the customers of Maskan Bank branches in Ardabil city in the second half of 1400 who had the experience of using the electronic services of this bank. 384 people were selected as a statistical sample by simple random sampling and based on Cochran’s unlimited population method. Using standard electronic banking questionnaires (with Cronbach’s alpha coefficient of 0.74), perceived service quality questionnaire (with Cronbach’s alpha coefficient of 0.76) and customer satisfaction questionnaire (with Cronbach’s alpha coefficient of 0.88), research information was collected. In this research, descriptive-inferential statistics methods have been used for data analysis. At the level of descriptive analysis, demographic data was analyzed and at the level of inferential analysis, using univariate regression test, the data was analyzed to confirm or reject the research hypotheses. The results obtained from this research showed that electronic banking predicts 27% of perceived service quality changes and 24% of customer satisfaction changes during the Covid-19 pandemic.

The purpose of this study is to investigate the relationship between auditor independence and the relevance of the value of accounting information of companies listed on the Tehran Stock Exchange. The scope of the present study, which is spatially limited to the Tehran Stock Exchange and the time domain between 2011 and 2020 According to the screening elimination method, 132 companies were selected as the research sample, the number of companies was selected as the research sample. Finally, regression models were used to test each of the hypotheses. Based on the type of estimation method specified during F-Limer and Hausmann tests, the research models were estimated and the estimation results for each of the models were analyzed. The results of testing the main hypotheses of the research indicate that there is a direct and significant relationship between the independence of the auditor and the relevance of the value of accounting information of companies listed on the Tehran Stock Exchange. It can be concluded that the independence of the auditor is the most important feature of the auditor’s profession. It has a significant impact on the auditor’s judgment and reporting. Therefore, with the increase of the auditor, the quality of financial reporting certainly improves

The purpose of writing the current research is to investigate the influence of e-service quality on customers’ e-loyalty with mediating role of hedonic value in Sadeat bank. The research is applicable from goal and descriptive from data collection. Data gathering tool is questionnaire for which library and fieldwork were utilized for its designation. Statistical society includes all online customers of Saderat bank which were unlimited. Referring Morgan table, 384 ones were selected as statistical and random sample. In the research e-service quality was independent variable, customers’ e-loyalty was dependent and hedonic value was moderating one. The results of applying structural equation model in LISREL software environment showed that e-service quality affects hedonic value (0.57) and hedonic value affects e-loyalty (0.76). Indeed, it can be claimed that hedonic value mediated the influence of e-service quality on customers’

Today, export is considered one of the most important components of improving the performance of production organizations, and the managers of these organizations are always looking for the development of international marketing and their export performance. Therefore, identifying factors affecting the development of export performance can help the organization achieve its goals. In the current research, the effect of online organizational capabilities on export performance was investigated according to the mediating role of export marketing capabilities. In this descriptive-survey research, a standard questionnaire containing 26 questions was used to collect data. Among the 417 people of the statistical population of marketing experts, marketers and managers of different levels of Maral Leather Company, 201 people were selected as a statistical sample. The results of structural equation modeling show that online organizational capabilities directly and indirectly affect export performance through the mediating role of export marketing capabilities. Meanwhile, the effect of online organizational capabilities on export performance was 0.51, on export marketing capabilities was 0.62, and the impact of export marketing capabilities on export performance was 0.69.

Liquidity of stocks in financial markets can be defined as the ability to attract smooth buy and sell orders, which is very important for investors and shareholders, and on the other hand, investigating agency costs and its effect on debt maturity structure is very important in investors’ decisions. The purpose of this research is to examine the relationship between stock liquidity and debt maturity structure with an emphasis on agency theory in companies listed on the Tehran Stock Exchange. In order to achieve the above goal, a sample consisting of 126 companies (including 1260 company year samples) was selected from among the companies admitted to the Tehran Stock Exchange in a 10-year period from 2010 to 2019. Multivariate regression with combined data was used to test the hypotheses. The results of the research hypothesis tests showed that the result of the first hypothesis has an inverse relationship between the liquidity of shares and the debt maturity structure of companies listed on the Tehran Stock Exchange, and according to the second hypothesis, agency theory research on the relationship between the liquidity of shares and the maturity structure of debt in listed companies It has the opposite effect on the Tehran Stock Exchange.

The key to commercial success for many banks is the correct use of data to make better decisions. To achieve this goal, banks need to use strong and efficient tools such as business intelligence in their information systems as a positive catalyst. The use of business intelligence and business analytics to support decision-making and increase the profitability of information systems is widespread in the world. The purpose of this study is the effect of the business intelligence system on the management accounting information systems of Refah Bank. This research is applied and of a descriptive-survey type, which was conducted in 1400 in Refah Kargaran Bank. A sample of 190 experts was selected for the research. 18 hypotheses were set. A 5-point Likert scale questionnaire was used to investigate the research hypotheses. After completing the research and performing descriptive and inferential statistical tests (multiple linear regression), the research hypotheses were confirmed. The statistical evidence of the relevant study showed that the effect of the business intelligence system on the management accounting information systems of Refah Bank is significant.

Operational budgeting seeks to create a link between performance indicators and resource allocation, so it revolves around two points: “relationship between budget and results” and “relationship between performance indicators and evaluation”. In this research, an attempt has been made to examine the obstacles to the implementation of operational budgeting in government agencies, and by using the opinions of experts and studying the research conducted in this field in different countries, it is trying to identify the most important factors and also make suggestions in To reduce obstacles. The research method is survey type and Delphi method, which was distributed in two stages among 31 experts who are the managers of government agencies in Mazandaran province. In the first stage, the effective factors on operational budgeting were identified and in the second stage, the most important effective factors and their order of influence were analyzed and determined using the AHP method. As a result of determining the appropriate index in budgeting, the government’s support of the budget by creating legal requirements , strategic planning, appropriate training and accountability of organizations in front of the society have been identified as the most important factors affecting the implementation of operational budgeting in government agencies of Mazandaran province and suggestions have been made to reduce obstacles.

The goal is to read the bank’s influence. Hamrarah Bar Rezait, two bank buyers, don’t miss it. In Raiden’s opinion, there is a goal, and it is impossible to put forward a descriptive investigation and a strong benefit. Amari University, present investigation, two mobile bank buyers, a trade bank with a limited number of Bodend as 384 Nefer with it the address of Namouna Amari Ikhtaib Shadand. Rosh Namuna Giri Nez, you come across Sedeh Bud. Abzar gurdaury dada ha prshnama comprehensive standard 31 swal ba doo original variable, quality of mobile banking services and satisfaction of the buyer of the pod. Daddah, using the benefits of Azmoun, Hai Hampstagi, Pearson, and Regression, Khati Chandganeh, in the opinion of Yaftin Rezait, a buyer of Bankadari services, Hamra phone, a bank, a trade bank, a retail supplier, and analysis of the decision of Graft. The results of the results are: the quality of the mobile banking services, the dimensions of the comprehensive de-stressing, the buyer’s pessimism, the transaction transactions and the ability to be reassured by the satisfaction of the buyer, a proven influence and a measure of value. Within the context of the influences of Karayi Moamaly, you met the Atmanan and the Peshtipani buyers with the address of Mahmtrin, the factor of the election of Shendand.

Internal control is one of the most important pillars of companies to achieve profitability, because if there is no successful internal control in a company, the company will face serious problems, so companies should strengthen internal control in various dimensions and pay serious attention to it. . The purpose of this research is to improve the development of economic growth of companies through the identification and control of internal control risks of companies. The research method of this research is the field and the data collection tool is a questionnaire. The sample of the study is 150 companies located in Shiraz Industrial Town and the data obtained after completing the questionnaires were analyzed using spss software and The analysis of data has been done in two parts, descriptive and inferential statistics. The effect of internal control in the process of companies located in the industrial town was done using the one-sample t-test and the Friedman test was used to rank the risks. The results show It shows that the average of the single sample t-test is equal to 2.78 and is smaller than the allowed value of 3, and the absolute value of the t-statistic is equal to 0.01 and smaller than 0.5, which indicates that In the examined sample, the quality situation is not good and therefore the internal controls of the companies located in Shiraz Industrial Town have a significant risk.

The purpose of this research is the role of customer relationship management and customer satisfaction on the company’s financial performance. The statistical population of the research is all the food and dairy distribution companies in Razavi Khorasan province, the statistical sample including the customers of the food and dairy distribution companies was selected by Morgan’s table, and 384 people were selected and randomly distributed among the statistical population. The method is descriptive and correlational in terms of type. The tool used is a questionnaire, and Laserl 8.8 software was used for data analysis. The results showed that customer relationship management has a positive and significant effect on the company’s financial performance, and customer satisfaction has a positive and significant effect on the company’s financial performance.

Today, social responsibility plays a very important role as a strategic tool in the direction of growth and development and attracting the opinion of investors and society, and commercial banks are successful in using social responsibility in the best way to reduce stock price fluctuations in the market of competition with others. One of these tools is tax payment, which this research seeks to investigate the role of tax payment on the relationship between social responsibility performance and bank stock price fluctuations. In the current research, all the banks admitted to the Tehran Stock Exchange during the years 2013 to 2019 were investigated as a statistical population, and 15 banks were selected among them according to the characteristics of the research. In this research, linear regression was used to test the hypotheses and Eviews software was used to analyze the data. The results showed that there is a significant relationship between the performance of social responsibility and the fluctuation of stock prices of commercial banks, and also the paid tax has a moderating effect on the relationship between the performance of social responsibility and the fluctuation of stock prices. Therefore, disclosure of social responsibility performance information reduces stock price volatility.

In this research, the analysis of tourism development potentials and limitations of Siah Daran Talash tourism complex is considered as the main goal. The research method is descriptive-analytical, and it was carried out by completing questionnaires and library activities and using the required statistics and information. In the first step, in the majority of the questionnaire, he collected the opinions of three effective groups in the field of tourism (rural households, urban managers and tourists) and listed the most important strengths, weaknesses, opportunities and threats in the majority of the SWOT analysis matrix, and then By weighting the answer options and finally, prioritization has been done from the sum of common opinions of the three intervening groups. In the following, according to the components of the SWOT matrix, by combining the classified parameters in the majority of strengths, weaknesses, opportunities and threats, we presented strategies such as competitive (offensive) strategies, diversity strategies, review strategies and defensive strategies, which in these strategies with Focusing on the strengths is emphasized on the optimal use of the available opportunities, and at the same time, it is recommended to correct and improve the weak points and remove and adjust the threatening components in order to develop the tourism of Siah Daran Talash Recreation Complex.

The main purpose of the current research is to investigate the overconfidence of managers and free cash flow in companies with the moderating role of ownership concentration. This research is of applied type according to its purpose and descriptive and correlational according to the method of data collection. The statistical population of this research is 81 companies admitted to the Tehran Stock Exchange during a period of 5 years (1394 to 1398). In order to select a statistical sample and in order to more accurately examine the information of the companies accepted in the Tehran Stock Exchange and more reliability, selective samples are selected by systematic elimination method. The results of the first hypothesis indicate that the relationship between managers’ overconfidence variable and free cash flow is confirmed according to the obtained significance level (0.0367) and this relationship is direct due to the positive t-statistics. The results of the second hypothesis also confirm the effect of ownership concentration variable on the relationship between managers’ overconfidence and free cash flow according to the significance level obtained (0.0234) and according to the negative t-statistic, this effect is reversed.

This research has been done with the aim of explaining and determining the importance of the factors affecting the effectiveness of internal audit in companies listed on the Tehran Stock Exchange on the performance of independent audit in 1400. In terms of the purpose, the current research is of the applied research type, and according to the nature of the subject, it is classified as descriptive and analytical research in terms of the research method. The statistical population of the research is made up of all auditors who are members of the Iranian Certified Public Accountants Society. The aforementioned auditors include five groups; Partners in member audit institutions, self-employed, employees in audit organizations, employees in institutions and non-employees, which are a total of 2830 people who were surveyed in 1400. Cochran’s formula was used to select the statistical sample and 338 people were selected. T and Friedman statistical tests were used to test the hypotheses. The results of the research generally indicate that there is a significant relationship between the factors affecting the effectiveness of the internal audit on the performance of the independent audit.

This research has investigated the effective factors of marketing on international performance with the mediating role of competitive advantage of small and large businesses in Bandar Anzali Free Zone. The method of the present research is a survey. The purpose of this research is applied research. The statistical population of the research; There are active managers of small and large businesses in Bandar Anzali Free Zone, whose number is 148 people in total. The sampling method of the present study is full number. The data collection tool in this research is a questionnaire. To measure the variable of marketing factors with four components (market intelligence, product innovation, pricing and communication) with 16 questions, internationalization questionnaire with 7 questions and competitive advantage with 10 questions adapted from Falahat et al.’s article (2020) were used. . The results of the research showed that effective marketing factors in general and separated by the mediating variable of competitive advantage have a significant impact on the international performance of companies. The pricing capability variable has the highest total effect coefficient on the international performance of companies through competitive advantage.

The current research was conducted with the aim of knowing the effectiveness of information and communication technology in the success and promotion of employees of the social security organization of Sari city. This is a descriptive research of the field research type. The statistical population included all employees of the Social Security Organization in 2014, numbering 500 people. According to Karjesi and Morgan’s table, 217 people were selected by stratified random sampling method. The data measurement tool included information and communication technology questionnaire. The validity of the questionnaire was confirmed by experts, including the supervisor, and by calculating Cronbach’s alpha, the reliability of information and communication technology questionnaires was calculated as 0.88 and success and promotion as 0.87, which showed that the questionnaires have adequate and desirable reliability. The method of data analysis was the use of descriptive statistics (frequency tables and frequency percentage) and inferential statistics (t-test and Pearson correlation coefficient) through the SPSS 22 software program. The findings showed that information and communication technology has an effect on the success of employees, also the findings showed that information and communication technology has an effect on the promotion of employees, so that the value of this correlation is 0.147. Calculation of coefficient of determination (= 0.0216), shows that 2.16 percent of employee promotion changes can be predicted by information technology.