فصلنامه تحقیقات حسابداری و حسابرسی
پیاپی 54 (تابستان 1401)

In this thesis, we investigate that how the “Economic Uncertainty” affects reporting and managing accounting earnings, which is one of the most important features of managers’ decision making. The investigated Data set consists of Earnings Management and Economic Uncertainty indexes of about 163 listed companies in Tehran Stock Exchange during the period of 2010 to 2017 (1141 firm-year), which are gathered in Balanced Panel structure and are estimated and analyzed with linear multi-variable regression. “Economic Uncertainty” and “Earnings Management” are calculated accordingly, based on the standard deviation of earnings per share and modified Jones model. we found a positive and statistically important relationship between Economic Uncertainty and Earnings Management in Iran. On the other hand, in Iran, in case of increasing standard deviation of earnings per share, managers use Earnings Management more to control undesirable earnings variation, and in reverse, in case of decreasing standard deviation of earnings per share, they fewer use Earnings Management.

One of the main challenge of the auditing profession is the low balling of some auditing firms. Low balling reduces the quality of the audit and damages the credibility of the profession. Therefore, the purpose of this study is to present a model for reducing low balling in the initial audit.

In this study, with using a qualitative approach and using the method of grounded theory, the model has been developed. Data were analyzed using 39 interviews with member of Iranian Association of Certified Public Accountants (IACPA), in the years 2019 and 2020, using open, axial and selective coding methods and MAXQDA 10 software, and causal conditions, intervening conditions, context, implications, and model strategies for reducing low balling are presented.

According to the results, the most important low balling factors in the audit services market are: unhealthy competition among audit firms, increasing the number of small audit firms, the large structure of the state economy, has not become auditing a real need in Iran, determining auditing fees based on mandatory rates and weak implementation of approved laws.

As a result, strengthening the quality control group work of the Iranian Associaion of Certified Public Accountants and conducting periodic monitoring, development and expansion of the audit market, merger of small audit firms, implement the bylaws of strategies to increase the executive guarantee and strengthen the auditing, emphasis on specialization, develop strict regulations, determining the minimum rate and competition of audit firms for higher than that, elimination of monopoly on government and institutional auditing, defining competition in service quality levels instead of price levels ,the extent and effects of low balling in the audit services market can be reduced.

The main object of this study was to Impact of financial performance on SMEs Utilization of Trade Credit. The sample of the research consists of 62 companies during the period during the period from 2011 – 2017. This study has applied multiple regression to test hypotheses. Firm performance was calculated through Return on Asset (ROA), Return on Equity (ROE) and Return on Sales (ROS). The findings showed that ROA and Ros has a Negative and significant effect on TC. Also ROS has no significant effect on TC.

Although the nation's aviation industry has experienced slight growth of passengers transportation annually, its structure and fleets being deteriorated steadily. Government has tried to optimize standards through the development of related infrastructure in limited form across the country. However, airlines are experiencing financial distress, with changes in internal and external environmental factors, often leading to bankruptcy. The management of the company as a representative of all shareholders’ right should ensure that financial distress does not lead to bankruptcy. Therefore all the factors having major impact on the financial condition of the company must be identified and monitored continuously using various tools and techniques. The key factors identified come from both internal and external environment of the company in which the company operates. Early recognition of these factors can help management to employ precautionary process before financial distress turn into a critical situation. Awareness regarding these indicators’ changes over time, make informed decisions possible. In order to identify and rank these key factors based on their relative importance, Multi-criteria Decision Making (MCDM) approach based on the fuzzy hierarchical analysis (AHP) technique is applied. The robustness of this method has also been tested by sensitivity analysis. The results assert that financial factors are the most critical factors having major impact on the business stability of airlines. In the meantime, operating income per kilometer is a key variable in this segment. Operational factors, which represent the capacity and cost structure of the company, are ranked next, with the load factor ranking highest in this category. Among external aviation environmental factors, the price per liter is higher than other factors and has a major impact on the profitability of the airline. The results also show that annual inflation and GDP in the country have a major impact on the stability of airlines in the country

The existence of different cultural groups in the accounting world causes various perceptions and judgments about accounting relationships and concepts. Therefore, this research investigates the impact of Corporate Culture Characteristics on the Readability of Financial Reports among 29 companies listed on the Tehran Stock Exchange, using multi-regression analysis model during the years 2011 to 2018. Globe questionnaire was used to measure organizational culture and Foge index was used to study the readability of the financial reports. Results demonstrate futurism, gender equality, assertiveness, intra-group collectivism, out-group collectivism and altruism were significant on the readability of financial statements. Functionalism, avoidance of uncertainty, and power gap were not significant. The effect of control variable on company size was positive and non-significant and financial index was positive and significant.

Intellectual capital and the balanced scorecard system are important issues in management and accounting research. The purpose of this research is to investigate the effect of intellectual capital on the views of the balanced scorecard system in companies listed in Tehran Stock Exchange. In this research, data relating to 149 companies listed in Tehran Stock Exchange during the years 2013 to 2017 were collected based on systematic elimination method. The required research information was to examine the growth and learning landscape collected through a questionnaire sent to sample companies and information to examine internal processes gathered through financial statements published on Tehran Stock Exchange website. Descriptive statistics and inferential statistics were used to analyze the data. The results of the research show that intellectual capital has a positive and significant effect on the internal processes and the perspective of growth and learning of the balancing scorecard system.

This study seeks to identify and explain the professional characteristics of Management accountants based on ethical judgment. To achieve this goal, first, Using content analysis based on literature review and research background, the set of characteristics along with their indicators were developed.
Then, fuzzy Delphi method was employed using 31 professional experts’ opinions in the field of management accounting , to confirm the components and indicators’ validity. The findings assert that the characteristics of management accountants’ professionalism comprise of 7 components including: professional affiliation, professional dedication, social obligation, professional autonomy, self-regulation, specialized knowledge, Professional knowledge and skills, Honesty and commitment to professional behavior, besides 41 indicators and dimensions of ethical judgment. 3 components of relativism, contractualism and moral justice along with 16 indicators were approved by experts. Based on the findings of fuzzy Delphi through two phases and identified characteristics, it can be stated that all components and indicators in Iran have been approved.

Profit is one of the items in the financial statements that has a great impact on the decision making of users of financial statements and has attracted a lot of attention. One of the most important and vital issues of any economic activity is the evaluation of the achievement of the set goals. Undoubtedly, this issue enters a new field with the increasing progress of economic activities and the need for more accurate and closer methods to reality is felt. And completes older methods. The purpose of this study is to identify the effective factors to explain economic profit and accounting profit using artificial intelligence approach. Therefore, according to the objectives of the research, the financial information of 127 companies during the years 1390 to 1398 has been used to test the research hypotheses. The management system has a higher ability to explain the company's profit (accounting and economic profit) and it can also be said that the predictive power of accounting profit is higher than economic profit using financial criteria.

Intellectual capital is known as a strategic and influential factor in the success of companies in creating value in the knowledge-based economy, which enables them to use tangible capital. Commercial banks, like any other business enterprise, seek to maximize their profits, but in recent years, the profitability of Iran's banking industry has decreased drastically. This issue is a warning for the whole of the society due to the impact of the stability of banks on Iran's economy. The main purpose of this article is to investigate the effect of intellectual capital components on the profitability of commercial banks during the years 2015 to 2020. For this purpose, we have examined the effect of intellectual capital components on the rate of return on equity and the rate of return on assets using a modified and expanded VIAC model. The results of the regression in two models indicate that the capital employed efficiency (financial capital) has had the greatest effect on the profitability of commercial banks. Furthermore, human capital has been identified as a factor that increases the profitability of commercial banks. But structural capital and innovation capital and the size as control variable, had a negative effect on the profitability of commercial banks. Also,the impact of relational capital efficiency, financial leverage and GDP growth rate variables on the profitability of commercial banks, was not significant.

In today's world we are witnessing increasing efforts to harmonize accounting standards at the international level. The growth of international trade and the increasing number of multinational joint ventures in different countries has doubled the need for relevance, timeliness and comparability of financial information and reports. The main purpose of this study is to investigate the effect of acceptance of International Financial Reporting Standards on the quality of accounting information from the perspective of users of financial statements in Iran. The statistical population of this research includes 234 people working in the accounting profession, consultants and capital market activists and users of companies' financial statements, which was conducted in 1399. Data analysis method is factor analysis method. Also, structural equation testing was performed using SPSS and smart pls software. Research findings show that the application of international financial reporting standards increases the level of conservatism, reduces profit management, reduces information asymmetry and increases the transparency of information provided and improves the overall quality of accounting information.

Any illegal attempt to not pay taxes, such as not giving the necessary information about taxable income and benefits to the authorities, is called tax evasion, and determining the level of tax evasion and having a better understanding of its reasons will help in the process of finding mechanisms to prevent it or reduce its intensity. the purpose of this study is to prioritize effective factors on tax evasion. For this purpose, by collecting the necessary information through library method and then distribution of questionnaire in two stages, the collected data were analyzed using Fuzzy Analytic Hierarchy Process method. the statistical population studied in this study is senior managers, staff managers and active experts who have a working relationship in different units and departments of the tax administration, among which 20 were selected as samples. To determine the importance and ranking of the main factors of the main factors and effective sub - factors on tax evasion, Group Fuzzy Analytic Hierarchy Process (GFAHP) has been used. The results of the prioritization of research variables have shown that the the most important main factor for tax evasion is the determined executive factor and the main economic - environmental and legal factors in the next priorities.