فصلنامه مطالعات حسابداری و حسابرسی
پیاپی 42 (تابستان 1401)

Today, in organizational communication, sustainability reporting has gained more momentum. Disclosure of corporate sustainability shows the role and contribution of firms in sustainable development in three main areas such as social sustainability, environmental sustainability and corporate governance. Considering the importance of sustainability reporting in the global economy and risk assessment for strategic and investment decisions, our aim in this study is to explain the relationship between sustainability disclosure and risk in companies listed on the Tehran Stock Exchange.

Data related to 123 companies listed on the Tehran Stock Exchange during the years 2015 to 2019 were examined. To test the hypotheses, the generalized least squares regression method was used.

The findings showed that there is a significant relationship between systematic risk and sustainability disclosure. There is no significant relationship between total risk and sustainability disclosure and also between non-systematic risk and sustainability disclosure.

Sustainability reporting benefits such as greater understanding of risks and opportunities, emphasis on linking financial and non-financial performance, influencing long-term management strategies and policies and business plans, simplifying processes, reducing costs and improving efficiency, reducing negative environmental, social and corporate governance impacts, improving credibility And brings brand loyalty to companies. The results showed that there is a significant negative relationship between sustainability disclosure and systematic risk. Therefore, disclosing consistency by improving brand transparency and credibility can create a positive image of the company among stakeholders and reduce the company's systematic risk.

The purpose of this paper is to examine the impact spatial distance between‎ the auditing firm and the company on the Timelines Audit report and the change of auditor ‎ in the companies. The statistical sample of the study consisted of 728 years - Company samples of listed companies in Tehran Stock Exchange between 2011 and 2015, and related data through the information published by companies on the site, as well as the data available in the modern software and Task Manager, as well as geographic distance data between the audit firm and the company through the Google Maps  site, and using the Excel  software, they are summarized and summarized and then analyzed using the Eviews 8 software and through the logistic regression analysis. it placed. The findings of this study showed that the geographical distance between the audit firm and the company on the timeliness of the audit report has a positive and significant effect, but does not have any significant effect on the auditor's turn.

This study investigating the impact of institutional ownership on the relationship between auditing firm size and managerial slack in companies listed on the Tehran Stock Exchange.

This research is an experimental research in the field of positive accounting research, which is based on real information about the financial statements of companies listed on the Tehran Stock Exchange. In terms of the relationship between causal variables, this research is applied in terms of purpose and descriptive correlation in terms of method, in which the historical information of companies and statistical methods are used to confirm or reject the hypotheses. The statistic sociaty population of this research, includes the firms listed in the tehran stock exchange as 120 companies operating in various industries over the years 2012 to 2021. The test assumptions of this study are generalized least squares (GLS) regression with and using the Eviews software.

According to the results of the mentioned test assumptions shows that: there is not significant relationship between auditing firm size and managerial slack. Also institutional ownership had not a significant impact on the relationship between firm size and managerial slack.

Investors should pay attention to other factors that affect the managerial slack, such as the company of the leverage.

In today's business environment، there is an increasing attention on corporate governance principles، and strong governance systems are required to ensure that the organization achieves its objectives and meets the expectations of stakeholders; Therefore، the main purpose of the present study is to prepare and compile a written code for corporate governancein Hormozgan Gas Company. 

The statistical population of the study consists of members of the board of directors، senior and middle level managers and financial experts of Hormozgan Gas Company. 35 questionnaires were distributed by non-random sampling among participants and 30 questionnaires were filled in and collected due to the restricted statistical population. The data obtained from the questionnaire were tested using Binomial test procedure.

Findings revealed that the preparation and development of corporate governance system in Hormozgan Gas Company is essential and the mechanisms selected from the corporate governance system enhance efficiency، effectiveness، transparency and accountability. Moreover، the results showed that in terms of the importance level of corporate governance principles، corporate governance principles are of the highest priority to improve efficiency. In the second priority، corporate governance principles improve effectiveness and enhance transparency and accountability in the third and fourth priority respectively.

Social conservatism is the tendency of individuals to maintain traditional values, which can be related to behavioral issues in accounting. Accounting conservatism can act as a response to uncertainty by quickly identifying costs and liabilities and delaying the recognition of income and assets until uncertainty is resolved before the company can make a legal claim for profit. Reach a high degree of approval. The purpose of this study is to investigate the relationship between managers' social conservatism and firm performance by considering the mediating role of accounting conservatism. The present research is applied in terms of purpose and descriptive-survey research in terms of methodology. In order to collect data, three questionnaires of social conservatism of managers, accounting conservatism and company performance have been used. The statistical sample of the research consists of 384 experts, heads of accounting and financial managers working in companies listed on the Tehran Stock Exchange in the fall of 1400, which was analyzed based on the Kolmogorov–Smirnov and TITEC tests. . The results show that managers' social conservatism has a significant effect on accounting conservatism and has been obtained for a positive effect. Also, social conservatism of managers and accounting conservatism have a significant effect on company performance. Bootstrapping mediation shows that accounting conservatism has a significant effect on the relationship between managers' social conservatism and company performance.

Religion and faith have always supported morality, honesty, justice, responsibility and accountability in all societies and nations of the world, and have determined and explained the ideology, worldview, actions and behavior of human beings at all levels and patterns of life. Necessity and purpose of life and human need for excellence and achievement of human development and self-have led to religion as one of the most important cultural pillars and lifestyle, determining the laws, principles, frameworks and policies of human beings in various economic fields, be social and political. In this regard, accounting as a knowledge of this field, which is influenced by the environment and culture, has not been much considered by researchers. Therefore, this article aims to identify and understand the philosophy and nature of accounting using a descriptive approach and based on the citation method and library, and by looking at religion and its position, explains accounting as a religion; And shows that accounting originates from the source of religious beliefs and the worldview of material and spiritual; Until, as a profession with a ritual of professional behavior, based on values and beliefs and with the aim of serving and responding to society in the direction of God-given blessings and power of thought and will, authority by recording and documenting actions and events to help It has emerged with the right choice and decision of man.

IFRS is an explicit knowledge and its transfer will follow a pattern of knowledge transfer. The purpose of this research Identify the components and factors affecting IFRS knowledge transfer with emphasis on knowledge content, knowledge actors and organizational distance between them by theme analysis method.

The present research was conducted qualitatively and in the first stage the data were collected through interviews with experts and in the second stage through a questionnaire. The statistical population of the first stage consisted of 16 accounting experts and the second stage consisted of university professors, financial managers, accountants and auditors. In the first stage, theme analysis was used to analyze the data. In the second stage, the validity of the Extraction results was confirmed using first-order exploratory and confirmatory factor analysis.results The results show that the actors of knowledge transfer are the sender, the tools of transfer and the receiver of knowledge.The content factors of knowledge, explicitness, ambiguity in comprehension and translation, complexity, dependence, comprehensiveness and practicality and functionality of knowledge have been identified. Finally, the factors of organizational distance, the existence of an independent liaison body and a transparent transfer contract were identified.