نشریه قضاوت و تصمیم گیری در حسابداری
پیاپی 4 (زمستان 1401)

The researchers obtain deep insight into research by studying the literature on the subject. However, time and resources limit the scope of the study. Therefore, the current research aims to investigate and analyze the quantitative and qualitative content of methods of measuring investment efficiency. The statistical sample includes all articles published from the years 2009 to 2020 on the investment efficiency topic in the "www.sid.ir". The results showed that, IN 72 articles, 26 models have been modeled using 30 variables (in 121 repetitions). 55.6 percent (40 articles) have used models based on sales growth 15 articles (20.8 percent) have used QTOBIN. Also, 35 articles (48.61%) are without the use control variable. The dominant method is to use the univariate model of sales growth with a share of 32% (23 articles) of all articles. Because the results of data-based research are highly sensitive to variable selection and data quality, the results obtained from models based on sales growth and QTOBIN may be affected by factors such as inflation, the book value of assets, and weak market efficiency. Researchers should determine effective factors that are likely to lead to measurement error before choosing the variables of the research model.

Considering that today accounting information systems have played a very important role in the workflow of organizations and in the economic environment of countries, have an important role to play, so the validation of this information can increase its reliability. Employees play a very important role in the activities of the company and can lead to the improvement of accounting processes with their positive role in information reliability. Therefore, in this study, The effect of Accounting Personnel Quality on audit fees and content of audit report in accepted companies Tehran Stock Exchange has been paid. In this study, 118 companies in the period 2013-2019 have been studied. To test the hypotheses, panel and logistic regression model was used. The research findings show that the quality of accounting staff has a significant negative effect on audit fees and the number of clauses after commenting and a significant positive effect on the type of comment (towards acceptable comment). Finally, the quality of accounting staff does not have a significant effect on the number of condition clauses.

Stock Price Crash Risk is a phenomenon in which stock prices undergo a sharp and negative sharp adjustment. On the other hand, if a company with a high social responsibility culture adheres to the same high level of ethical standards in financial reporting, it will face a higher level of transparency and a lower level of bad news accumulation, so such companies are expected to risk falling stock prices. Decrease. also, in the context of the COVID-19 epidemic, the impact of this disease on socially responsible companies and the risk of falling stock prices has not been determined. Therefore, this study examines the relationship between the prevalence of COVID-19 and the risk of Stock Price Crash Risk with emphasis on the role of social responsibility in the Tehran Stock Exchange during the period 2015 to 2021 using the information of 130 selected companies. The results showed that social responsibility has a negative and significant effect on the risk of falling stock prices. The results also showed that with the increase and epidemic of COVID-19 disease, the risk of falling stock prices has increased. In such a situation, the managers try to keep the negative news of the company, which is caused by the imposed conditions of Corona, as secret as possible, and thus the outbreak of Covid 19 disease leads to an increased risk of falling stock prices. The effect of social responsibility on the risk of falling stock prices before and after the outbreak of COVID-19 was significantly different.

As the business process becomes more complex, the risk of financial statements being distorted increases with each passing day. In this regard, researchers have been looking for models to detect fraud in financial statements. Benish (1997) used a combination of financial ratios and accruals to predict profit manipulation methods. since auditors are presented as external oversight in the corporate governance structure of the company's performance, in this study the model is developed based on the qualitative characteristics of the auditor, which include the auditor's size, auditor tenure, reporting delay, Auditor Class and Auditor Change.The fitting of the stochastic vector machine, random forest and neural network has been used to fit the extended model. The results show that the coefficients obtained from the random forest model are 99% and more than the two neural network and vector model 94%.

Social capital has been discussed by researchers as a new topic and its relationship with other variables has been of interest to researchers. As an emerging form of economic capital, social capital leads to mutual trust and beneficial partnerships in business environment and thereby driving economic behaviors toward collective well-being. In this study, the relationship between social capital and corporate payment policy in Tehran Stock Exchange has been investigated using 104 sample companies in the period 2016-2020. In order to investigate this issue, four hypotheses were formulated and tested using multivariate regression models. The results show that the relationship between social capital (Relationship with other companies and relationship with the government) with corporate payout policies is statistically positive and significant. Overall, we document that social capital plays an important role in influencing cash dividend payout policies.

The financial helplessness of companies is one of the factors that, when faced with it, the management of the company takes certain actions and accordingly manipulates the accounting profit as one of the most obvious performance evaluation items when faced with financial helplessness. do The companies that are facing financial helplessness to get rid of the bankruptcy costs start profit management and use more accrual items than other companies. In this research, the relationship between financial helplessness and profit management was investigated according to the role of the auditor during the period of 2015-2019. In terms of classification according to the purpose, this research is an applied research, and in terms of classification based on the method, it is considered a descriptive research, and among the descriptive researches, it is of the correlational type. The statistical sample of the research was selected by the systematic elimination method of 120 companies. In this research, three indicators of negative net profit, negative working capital, and simultaneous negativity of profit and working capital were used to investigate financial helplessness. The results of the hypothesis test at the five percent error level showed that there is a significant relationship between financial helplessness and profit management. Also, the size of the auditor has a significant effect on the relationship between the company's financial helplessness and profit management.