فصلنامه دانش حسابداری مالی
سال نهم شماره 3 (پیاپی 34، پاییز 1401)

The purpose of this study is to develop a model for internal controls in the Social Security Organization with the approach of reducing financial violations (financial corruption, administrative corruption, fraud).

This research is exploratory research in nature and is applied research in terms of purpose. The statistical population of this study is 340 employees of the financial department of the Social Security Organization. The information required for this research has been obtained with the help of interviews and questionnaires and in order to test the hypotheses, inferential statistics and structural equation tests have been used.

The results of the study showed that the factors affecting the internal control system in the Social Security Organization include the income bank system, legal obligations system, salary, financial bookkeeping system, movable and immovable property system, financial management system and check issuance requirements.

Factors influencing the reduction of financial violations include the effectiveness of internal controls and components affecting internal controls. One of the most influential factors affecting the effectiveness of internal controls in the Social Security Organization is the financial office system.

Contribution:

For the Social Security Organization, the use of components affecting internal controls increases the reliability and accuracy of the organization's operations, as well as its integrity, and contributes to the long-term development of the organization. Policy makers and legislators can also use components that influence internal controls to combat financial irregularities in organizations.

The aim of this study is to conduct a review of XBRL research and to identify XBRL’s thematic domains.

In order to achieve the research objectives, the present study focuses on XBRL articles published in the Web of Science database (for foreign articles) and the Noormags database (for domestic articles). In addition, co-word analysis and social network analysis have been used to topic modeling these studies and identify research gaps.

The findings show that XBRL research falls into three thematic domains. These domains of research include: "research on the benefits of implementing XBRL", "research on the challenges of implementing XBRL", and "implementing XBRL in developing countries".

Findings indicate that various topics such as "information", "disclosure", "assurance", "earnings", "performance", "efficiency", "technology", "costs", "standardization", "ownership", "corporate governance", "quality", "behavior", "consequence", "transparency", "earnings management", "market", etc. have been considered by foreign researchers, but domestic researchers have not addressed these topics.

Contribution:

With respect to the wide range variety of XBRL domains, to date no research (either foreign or domestic) has categorized these thematic domains, and in this respect the present study is able to reveal evidence that has previously been hidden and provide additional knowledge for regulators, standard setters, accounting academics, and professional accountants. In addition, the present study, through an in-depth review of the XBRL foreign and domestic literature, reveals research gaps in XBRL domestic studies compared to foreign studies and provides effective recommendations for future research. As a result, the present study is able to provide a broad perspective for regulators, standard setters, accounting academics, and professional accountants.

Considering the impact of specific assets on the value of the firm, vertical integration and financing methods, the purpose of this study is to investigate the concept, importance and types of specific assets in Iran and their defining indicators.

In this research, qualitative research method, including qualitative content analysis with explicit and inductive approach and grounded theory with systematic approach of Strauss and Corbin (1998) has been used. In the content analysis section, 83 cases from previous researches between 1985 and 2021 were selected and analyzed by theoretical sampling method. In the next section, after conducting 14 interviews by theoretical sampling method and using the snowball technique, theoretical saturation was obtained.

In this study, specific assets are examined from four dimensions of definition, concept, importance and characteristics, as well as 11 types of specific assets such as Site specificity, Temporal Asset Specificity, Dedicated assets specificity, Brand Capital Specificity, Physical asset specificity, Human Asset specificity, technological assets, organizational capital, intellectual property assets, market assets and social capital, as well as its indicators and determinants were identified and examined.

From the point of view of Iranian experts, specific assets are a key asset for the strategic management of the firm and in all basic decisions of the firm in the field of financing, valuation of the firm and its shares, vertical integration and bankruptcy risk should be considered and therefore investors and other stakeholders should have Considered the assets and their significant consequences for the firm and its value.

Contribution:

In this study, for the first time and from the perspective of accounting, the issue of asset specificity, related concepts and their importance in Iranian firms, types of specific assets in Iran and their determinants were identified and examined, and specific assets as a strategic issue and noteworthy was introduced to the Iranian accounting community.

Auditors are influenced by the diverse demands of many stakeholders. Due to time constraints, they have high workload and work stress. The aim of the current research is the effect of excessive workload, work stress on auditor turnover intention, considering job well-being as a mediator.

Descriptive-correlation based on structural equations and is functional in terms of purpose. The statistical population of auditors were the members of Iranian  Assocation  of Certified Public Accountants, and 230 people were selected as a statistical sample in the year 1400. The data collection tool was the questionnaire of workload, work stress, intention to move the auditor and job well-being.

The results showed; Excessive workload and work stress for the purpose of audit relocation has been effective and has had a positive effect; And the mediating role of occupational well-being was also confirmed in this study.

Job well-being is a desirable feature, which is related to the intention to leave the job, which means that the higher the job well-being of the auditors, the less the intention to leave the service and relocation and work stress.

Contribution:

This study helps the understanding of organizational decision makers and audit institutions to pay special attention to the occupational well-being of auditors in times of high workload and psychological pressure. and can reduce the motivation of auditors to move or leave the service.

The purpose of this study is to investigate the factors affecting the silence of internal auditors and to investigate the effect of the construct of professional commitment on the silence of internal auditors by considering the moderating variable role of the perceived climate of silence.

This study is a descriptive and correlational study. The statistical population of this study includes internal auditors who are members of the Iranian Association of Internal Auditors who work in internal audit departments or independent auditors working in audit firms who have experience working in the internal audit profession or providing internal audit outsourcing services. The information required for this research has been collected by completing a standard questionnaire by 212 auditors in 2021. In this study, in order to test the hypotheses, structural equation modeling was used using the least-squares method, and the constructs of internal auditor silence, professional commitment, and the perceived climate of silence were measured using the second-order reflective-reflective hierarchical component model.

The results of testing the hypotheses indicated that professional commitment has a negative and significant effect on the silence of internal auditors and the perceived climate of silence moderates the effect of professional commitment on the silence of internal auditors.

These results indicate that the fear of negative consequences and being recognized as troublesome, lack of communication opportunities, and lack of supportive leadership style to exchange information and ideas in the organization affect the decision of internal auditors to remain silent. In addition, it is important to pay attention to promoting the professional commitment of internal auditors in reducing their silence in the organizational hierarchy.

Contribution:

To the best of our knowledge, this is the first study that examines the factors affecting internal auditor silence.

The main purpose of this study is to investigate the effect of business groups on dividend policy of companies listed on the Tehran Stock Exchange, taking into account the ownership structure of companies and the pyramid structure of business groups formed in Iran.

The statistical population of the present study is Tehran Stock Exchange. Based on the screening, the sample of this research includes 1679 observations from 441 companies listed on the Tehran Stock Exchange during the period 1397-1393. The required data has been extracted from the site of the Tehran Securities Exchange and Securities and Exchange Organization.

Consistent with the forecasts the results of this study show that the amount of dividends in companies affiliated to business groups is higher compared to independent companies. Also according to the results obtained in this study, among the companies affiliated to business groups, increase of voting rights of the final shareholder in group, the dividend paid by them increases. Also, in each of the business groups, companies located in the lower layers of the pyramid in the groups pay more dividends. In addition, the dividends paid by companies increase as the concentration of ownership in the hands of the largest shareholder or major shareholders increases.

From the results of this study, it is concluded that the formation of business groups and the pyramid structure of ownership formed between them can affect the dividend paid by the group member firms.

Contribution:

These results can help investors who attach great importance to corporate dividends to choose a company to invest in. It can also help shareholders of companies to take advantage of the internal capital market formed among groups and to use the dividends of other companies with more liquidity to address the lack of liquidity of member companies.

Along with the growth and development of supply chains, their final management and operations will lead to the efficiency of systems and procedures. In order to create value for the company, attention is paid to controllable and uncontrollable variables. Our aim is to investigate the effects of social and environmental factors on the value creation of the chain (production and recycling of polymer parts) which the key role of financial ratios has also been explored.

The present research is of quantitative and applied types and is based on mathematical modeling.we examine the subject of research. Research modeling using hybrid meta-heuristic algorithm is memetic. It is the result of a combination of genetic algorithms and refrigeration simulations.The financial analysis parameters of the model include current ratios, debt to equity, Instantaneous ratio, net profit margin, cash ratio and rate of return.

The results show that paying attention to financial parameters and their related goals increases profitability and achieves future values. Of course, the realization of added value also improves and strengthens the attitude towards social parameters and environmental factors

Companies can pay special attention to social issues and environmental factors along with their profitability Increase their economic value. Profitability can also be improved by exposing social responsibilities and the mission of environmental protection.

Contribution:

The achievement of this study has been considering the levels and dimensions considered including manufacturer, collection centers in the form of suppliers and distribution centers for modeling the supply chain network, social and environmental concerns, are examined in a framework. That Looking at and presenting such an integrated approach is considered as a research innovation.