فصلنامه پژوهش های تجربی حسابداری
سال دوازدهم شماره 3 (پیاپی 45، پاییز 1401)

In recent years, the role of non-physical resources in creating consistent value and sustainable profitability in organizations has significantly increased and intellectual capital as a concept that reflects the knowledge, skills and other intangible resources in the organization has received a lot of attention. Although the definition of intellectual capital is consistent with the concept of intangible assets, due to the lack of a comprehensive and coherent model, information about it has not found a place in the financial statements. Therefore, this study presents a model for measuring and reporting intellectual capital in Iran to provide a suitable tool for managing intellectual capital and creating a competitive advantage in Iranian companies and organizations. This study first identifies the dimensions, components, and indicators of measuring intellectual capital by comparatively examining the existing theoretical and experimental foundations. Then, by adopting a qualitative method and analyzing the content of semi-structured interviews, the initial findings are corrected and finally, by collecting and analyzing 97 questionnaires by fuzzy Delphi method, the final model is presented. The results of the this study indicate 3 dimensions (human, structural and relational capital), 8 components and 21 indicators for measuring and reporting intellectual capital in Iran.

The purpose of this research is modeling the implementation of management accounting innovation in Iranian manufactures. The Managers, management accountants, and organizations can improve the Iranian manufactures’ situation by preparing necessary factors derived from this model. In order to gathering the data, 20 interviews were done with the interviewees who had both management accounting knowledge and some experiences in Iranian manufactures. Using thematic analysis, this research is showing that, nowadays among all management accounting innovations, Iranian manufactures need Enterprises Resource Planning (ERP) and Activity Based Costing (ABC). Implementation of ERP and ABC consist of six steps which are making team, needs assessment, mapping all activities and process, training, launching the innovation and guarantee. The results showed that using ERP results in accessing to accurate, updated and more reliable information. Also using ABC results in more accurate product costing and therefore more accurate production decision making. 

Psychological well-being represents the dimensions of positive mental health that increase self-efficacy and, through it, the positive functioning of individuals can be measured. In addition to enhancing psychological well-being, self-efficacy can also affect students' academic satisfaction. Therefore, the purpose of this research was to investigate the effect of psychological well-being on academic satisfaction of graduate students in accounting with the moderating role of self-efficacy. The statistical sample of the study includes 497 graduate students of accounting at the Islamic Azad University throughout the country in 2021 who were selected by the non-random sampling method of the available type. The standard questionnaire was used in this research. Also, research hypotheses were tested by modeling structural equations using PLS software. The research results show that psychological well-being has a positive and significant effect on academic satisfaction and self-efficacy of accounting graduate students. Self-efficacy also has a positive and significant effect on the academic satisfaction of graduate accounting students. Also, self-efficacy plays a moderating role in the relationship between psychological well-being and academic satisfaction of graduate accounting students. The results of this research can be useful for policymakers in Islamic Azad University, to develop appropriate programs for academic satisfaction and prepare applications to effectively use the psychological well-being and self-efficacy beliefs of graduate students.

There are different ways in which accruals are measured in academic research. Ohlson (2014) provides a conceptual construct of accruals as the change in non-cash assets and liabilities. This measure includes accruals that are less manipulated for earnings management purposes and may be classified as discretionary accruals since they are not controlled in well-known models. This can lead to errors in the estimation of discretionary accruals (earnings management index in a wide range of accounting research). In accounting research, discretionary accruals are commonly used as an indicator of earnings management. The purpose of this study is to investigate type one error due to how accruals are measured in the test of earnings management. to investigate this problem in this study Jones (1991) and Dechow and Dichev's ( 2002) models, are examined using 157 firms listed in Tehran Stock Exchange from 2007 to 2018 under two different ways of accrual measurement approaches (balance sheet vs cash flow approaches). Findings show that the difference due to the measurement approach is classified as discretionary accruals. However, the simulations performed for the test of earnings management do not show an unacceptable type one error at the 95% confidence level for any of these approaches, suggesting that researchers can rely on Ohlson’s structure in measuring accruals.

Pofessional authorities in accounting have long wanted to reform the accounting education program, realizing the increasing diversity among students. In this regard, the present study investigates the effect of multiple education based on multiple intelligence on academic performance, motivation and skills of accounting students during the corona epidemic. To achieve this goal, two groups of students, a total of 50 people (25 in the experimental group with combined training based on multiple intelligence and 25 in the control group with traditional education) in the management accounting class at the Islamic Azad University of Saveh and in the academic year 2020 2021 have been selected as a sample. Findings indicate an improvement in academic performance and motivation in the experimental group compared to the control group. Also, the results of a survey of students show the effectiveness of the combined teaching method in strengthening their verbal, communication and teamwork skills and their satisfaction with this method in coronary conditions compared to the traditional approach to teaching. Use hybrid training approaches based on multiple intelligences in designing and implementing the training process

The purpose of this study was to evaluate the impact of different audit quality measures on tax risk. For this purpose, tax risk was used as a dependent variable with five criteria: annual effective rate, average effective rate, gap rate, expected risk rate and effective cash flow rate. In addition, the audit quality with unconventional accruals criteria, earnings fluctuation, earnings smoothing, accruals, cash flows, auditor specialty and auditor size as independent variables along with horizontal representation costs and vertical agency costs, has been used. To investigate the issue, financial information of 118 stock companies during the years 2012 to 2019 was analyzed in 35 regression models. Relationship analysis showed that audit quality was based on seven measures (unconventional accruals, earnings volatility, earnings smoothing, accruals, cash flows, and auditor specialty and auditor size) on tax risk (annual effective rate, effective rate). Medium, gap rate, expected risk rate and effective cash flow rate) have a significant negative impact. Horizontal agency costs have a positive and significant effect on tax risk in terms of concentration of ownership and managerial ownership. Agent costs have a positive and significant effect on tax risk in terms of the level of activity of the Board of Directors and the Audit Committee.

Aggressive financial reporting is the opposite of conservative financial reporting, which means using a low degree of conservatism in preparing financial statements. In these types of reports, there is a tendency to spread good news and keep bad ones. The purpose of this survey, which was conducted by survey method, is to identify the aggressive financial reporting of firms. In order to achieve the above goal, the indicators of this type of reports were prepared by conducting interviews with experts in the accounting and auditing profession and then The validity of the indicators was examined through a questionnaire and structural equation modeling and second-order confirmatory factor analysis in PLS software. The questionnaire was distributed among the members of the Iranian Association of Financial Managers. The number of questionnaires collected after removing incomplete questionnaires is 161. Findings showed that aggressive financial reporting indicators (the existence of Misstatement, unresolved Misstatement in different years, lack of provisions, negative annual adjustments, Unusual changes in sales, Fraud, CEO Changes, executive compensation, Production of non-essential goods and Monopoly firms) have sufficient validity. The final model (measurement, structural and general model) also has a good fit.

In view of the spread of financial corruption in various spheres, auditors' whistleblowing has been pro-posed as a instrument to prevent and combat financial corruption in different countries, but so far in Iran there is no coherent model for this issue. Therefore, in this study, an attempt has been made to design an auditor whistleblowing model based on the Grounded theory. For this purpose, in 2020, using snow-ball sampling method with 18 specialized faculty members, partners of auditing firms, managers of the auditing organization and Iranian Society Certified Public Accountants who have expertise and experi-ence in the auditing, In-depth interviews were conducted up to the suffusion stage. Research data were analyzed using coding method and the main categories and concepts were extracted. The results showed that the most important causal conditions that can be effective in auditors' whistleblowing are governance structure, governing laws, professional structure and characteristics of the auditing profession. Al-so, the research findings showed that in order to achieve the auditors' whistleblowing, strategies such as professional structure reform, oversight structure reform, infrastructure reform and the education quality and modernity (use of new technologies) should be adopted. Finally, the research model showed that auditors' whistleblowing can have consequences such as promoting profession, reducing financial corruption, increasing transparency and quality of reporting, economic system dynamic, agility the auditing profession structure, passing the auditors' protection law, IT entry and accountee and accountability.

Today, low efficiency and effectiveness, lack of economic efficiency and environmental problems are the major challenges of the Iranian public sector. To solve these challenges, it is possible to gradually improve the processes of public sector by providing an appropriate model of performance auditing. Therefore, the purpose of this study is to analyze the literature to extract the basic elements of performance auditing with process and content approaches to provide a model using the Capability Maturity Model Integrity for the public sector of Iran. This research was conducted by mixed exploratory and Delphi methods and modeling.100 members of performance and operational auditing experts were selected by snowball method as a research sample. To collect data, library(with combined techniques of resource review) and field study methods were used. The data collection tool is questionnaire. To analyze the data, combined analysis was used using coding and data conversion techniques ,and application software. Findings First, (7)factors and (127)dimensions as the basic elements of performance auditing were extracted by exploratory method and approved by experts. Then, Performance Audit-Capability Model for the public sector of Iran was designed and validated in the form of matrix. The conclusion is that this model describes a roadmap and evolutionary path and its goal is to develop performance auditing to the highest level of professionalism to improve processes.

The global outbreak of COVID-19 pandemic has led to fundamental changes in educational approaches in Iran. Under such circumstances, higher education institutions conducted all their educational programs only online. Therefore, Therefore, the present study has examined the importance and status the Dimensions of accounting students’ academic engagement in an e-learning environment. The statistical population consists accounting students of University of Tehran, Allameh Tabataba’i University, Shahid Beheshti University, Tarbiat Modares University, and Alzahra University in all academic levels. In this study to measure elearning engagement, Redmond et al (2018) questionnaire is used. This questionnaire included 24 concepts related to the Online Engagement Framework for Higher Education. The function of the questionnaire in the educational environment of Iran was confirmed by university accounting professors. Statistical analysis was performed by using Amos and SPSS software.The measures of goodness of fit indeces confirmed the validity questionnaire. According to the Friedman test results, from the perspective of accounting students in an electronic learning environment, behavioral, cognitive, social, participatory and emotional engagement are the most important, respectively. The results of one-sample t-test show there is a significant difference between mean scores dimensions of social, cognitive, behavioral, colabrative and emotional engagement from the test value (mean 3). According to the accounting students, all of the studied dimensions were below average.

In this study, Stock Price Synchronicity with Analyst Coverage and Disclosure of Information during the years 2011 to 2019 have been studied and compared. The statistical population of the study consists of companies listed on the Tehran Stock Exchange and Iran Fara Bourse(IFB). Research hypotheses have been tested through a multivariate regression equation. The main research hypothesis regarding the relationship between stock price synchronization and analyst coverage and disclosure of significant positive relationship has been confirmed. Other findings suggest a significant positive relationship between stock price synchronization and disclosure and irrelevency between analyst coverage and stock price synchronization. An increase in the number of analysts on the one hand and a slight increase in the number of announcements published by the companies surveyed in the Codal system on the other hand has shown a positive relationship between these two variables and the price variable. In other words, as the synchronicity increases, the greater the number of announcements and the greater the number of analysts, the more synchronicity the stock price will be

Behavioral financial literature provides evidence that company managers are not immune to behavioral bias and have personality traits such as overconfidence, loss avoidance, overconfidence, and so on. On the other hand, companies are always affected by environmental uncertainties in terms of their operating environment. These uncertainties affect operations and financial reporting, especially earnings forecasting. Earnings forecasting can be influenced by investors' feelings, which often stem from subjective beliefs or other information unrelated to stock value, and can lead to extreme or deviant reactions of investors to good or bad news about the true value of stocks. For the first time in the country, this study examines the role of uncertainty on the relationship between investors 'feelings and managers' behavioral bias in profit forecasting. In this study, investors 'feelings have been calculated by indicators provided by Baker and Vergler (2007) and managers' behavioral bias in profit forecasting through the difference between projected earnings per share and actual earnings. Data analysis and testing of research hypotheses were performed by multivariate regression models and combined data in a statistical sample consisting of 76 manufacturing companies listed on the stock exchange during the years 2009 to 2017. The results showed that investors 'feelings have an inverse and significant relationship with managers' bias in profit forecasting. In other words, when investors 'feelings are positive and optimistic, managers' bias in earning forecasting is low but optimistic. Also, environmental uncertainty as a moderating factor does not strengthen this relationship.

in this research the effect of ownership type on the relationship between tax avoidance and firm value is studied . the ability to identify tax avoidance is an important factor in determining the value of firms from the viewpoint of investors and the type of ownership of shareholders can explain or use it . this study seeks to explain the role of ownership type of different shareholders on the relationship between tax avoidance and firm value . in this research , the difference between the legal rate and the actual tax rate is used to measure tax avoidance . the type of institutional and micro - ownership is measured using the amount of stocks available to shareholders and the firm 's value is measured with the qtobin. this research is a quantitative research and in terms of implementation method is correlational and based on purpose , it is an applied research . the statistical sample of the study consists of 111 companies listed in tehran stock exchange during 1390 to 1398. the results indicate that there is a meaningful and inverse relationship between tax avoidance and firm value , as well as ownership structure affects the relation between tax avoidance and firm value.

Given the key role of the audit committee in the structure of corporate governance, the necessity of paying attention to the dimensions of efficiency and effectiveness of the committee is a subject which has attracted on the opinion of the researchers and the legislatures. Of course, Due to the existence of an audit committee in the company, assurance is not achieved into high quality financial reporting and the existence of sufficient and appropriate controls. Fulfilling the responsibilities of the committee in an efficient and effective manner is of great importance, which has been neglected in most companies’ audit committees in Iran. In this research, which is considered as a qualitative and exploratory research, it has been attempted to provide a model for improving the efficiency and effectiveness of the audit committee by the method of grounded theory. To do so, in 2020 and 2021, 21 experts in the field of audit committee, the members of board and audit committees and university professors were arranged in-depth interview. The results of the study indicate that the efficiency and effectiveness of the audit committee, under the influence of personality traits, gender, ethical characteristics, compensation system, experience, intelligence, environmental requirements, environmental pressures and incentives, interaction (with management, auditor and ... ), number, composition and number of meetings, committee decisions, characteristics of the client, organizational culture and characteristics of business and competition in the market. The findings of this study indicate that the consequences of the efficiency and effectiveness of the audit committee include such as improving the quality of financial reporting, providing stakeholder benefits, increasing productivity, creating added value and strengthening and helping to fulfill the supervisory responsibilities of the board.

The goal of this research is to define a model to improve the quality of work of auditors from the professional perspective of employers using fundamental equations. In order to meet this goal, after the study of literary of the case and also the research background, 33 indicators that were adapted to the environmental features of Iran, were defined as skill related parameters to improve the quality of auditor’s work. These indicators were grouped to 6 main divisions, and then were given to a community of auditors and financial managers from best known companies as a questionnaire. The results from 300 individuals (142 auditors and 158 financial managers) shows that from a professional perspective, skills like bookkeeping, professional software skills, social awareness, auditing schedule conformity, risk taking and project management are the most crucial skills needed to be mastered by the employees. From the point of view of an auditing employer, the most important skills are analytical, personal, communicational and leadership skills.