فصلنامه تحقیقات حسابداری و حسابرسی
پیاپی 56 (زمستان 1401)

The purpose of this study is presentation  and analyze the trend of contingent factors  on The use of tools is the development of management accounting firms. In this study, 12 contingency factors including organizational structure, business strategy, market competition, company size, senior management support, financial resources, human capital, technology, economic-political environment, cultural factor, professional sector and environmental uncertainty were studied. To analyze the data of sample companies that consists of 117 companies accepted in Tehran Stock Exchange, structural equations modeling and Smart PLS3 software have been used for model testing. The results of this study showed that 3 contingency factors of cultural factor, organizational structure and size of the company on the use of tools for the first phase of management accounting evolution; 9 contingency factors of the economic environment, competitive environment, organizational structure, size, human capital, business strategy, technology, cultural factor and the professional sector uses the tools of the second phase of management accounting evolution, the 7 external contingency factors, the competitive environment, organizational structure, human capital, financial resources, cultural factor and professional sector on the use of tools for the third stage of management accounting evolution and, finally, 8 factors the contingency of environmental uncertainty, the environment of the researcher Betty, the economic environment, financial resources, human capital, technology, business strategy, and senior management support have had a significant effect on the use of tools in the fourth stage of accounting management evolution.

The purpose of this study is to explore some issues related to the role of leadership, planning and monitoring the higher education system in the development of academic accounting in Iran.

The research method of the present study is qualitative with the content analysis approach, interpretive research paradigm and research method from the perspective of exploratory purpose. The data collection method is a non-structured interview with 21 accounting professors who have played an important role in the emergence and development of academic accounting. Research interviews were analyzed in three stages of open, axial and selective encryption.

The results led to the formation of a category communication network in which 10 main categories related to the development of accounting education in Iranian universities were identified and explained.

Findings showed that leadership, planning and supervision of the higher education system is very important in the development of Iranian academic accounting. Also, the realization of accounting development in Iranian universities requires the development and implementation of a strategic plan and roadmap for accounting development. According to the research findings of the development of academic accounting in Iran, the special support of the government and the collective participation of the country's higher education system, universities and higher education centers require accounting training.

Trust is defined as a social label that connects members of the community and is critical to the development and successful performance of teams by inducing cooperation and positive emotions. In this regard, the mutual trust of the auditor and the client can play an important role in the audit process. Various variables can be considered as factors affecting the interpersonal trust of the auditor and the client. The purpose of this study is to identify and rank these factors (stimuli and indicators).This research is a qualitative and exploratory research. Network analysis method has been used to rank the stimuli and indicators. The statistical population of the respondents to the questionnaire questions were experts in the field of auditing (partners of auditing firms) and client management who answered 30 questionnaires in 2018.Findings showed that the stimuli of the findings of the research showed that among the stimuli, leadership system, personality traits, knowledge and experience, personal characteristics, audit committees were of the highest importance and also the ranking of indicators indicated that the board, internal audit, The tenure of the members of the audit committee, the size of the audit committee and the independence of the auditor are the most important indicators affecting the interpersonal trust of companies.The results of this study can facilitate the recognition of certified public accountants and client management in the process, acceptance and conduct of audits and have practical applications for regulatory bodies related to the audit profession and the aspect of professional skepticism in auditing.

The purpose of this study is to achieve a suitable model for the implementation of International Financial Reporting Standard 17 in the insurance industry and to provide a reporting framework based on the International Financial Reporting Standard, the content analysis approach was used. The results show that topics such as corporate governance reporting, business environment information reporting, intellectual capital reporting, capital market reporting, accounting principles and procedures, etc. should be considered in developing a financial reporting framework. . The results also show that categories such as general reporting, reporting strategies, reporting key events of the past and future year, reporting information to boards and management committees, reporting shareholder information, operating department, market information and competitive environment, intellectual capital except manpower, human capital of intellectual capital, capital market information, key accounting procedures and standards used, information on assets, information on debts and equity in The financial reporting framework is very important in the insurance industry. Studies show that the issue of financial reporting and providing a framework for it is of great importance in the insurance industry. On the other hand, according to the laws, regulations, instructions and other environmental conditions prevailing in each industry, the financial reporting framework of information in that industry is different. In order to solve the problems of insurance companies in the field of financial reporting at different levels, effective measures can be taken. Emphasis on corporate governance reporting, business environment information reporting, etc., is the structure of the financial reporting framework of the insurance industry based on international financial reporting standards, which shows the double importance of information disclosure in the insurance industry.

based developments in the country's economy and markets have a profound impact on the accounting procedures and financial information issued by companies. One of the important factors that financial information users face on,  is the companies complexity that can make it difficult to extract and use the required financial information. The purpose of this study is to design a conceptual model for companies complexity based on a Grand theory approach. Statistical population of this research consists experts in the field of companies complexity that includes researchers, financial managers or accounting information providers, auditors and users of accounting information. The results shows that  companies complexity can have consequences such as stock mispricing, increased information asymmetry, Manipulation and income management, Reduced investment efficiency, Delay in decision making and Reduce public trust. In this model the causal factors and strategies of companies complexity are presented that arise in the context of the underlying factors and the intervening conditions expressed.

This research examines the effect of financial reporting quality on investor’s judgment by focusing on the role of information Accrual component of earnings volatility in Tehran Stock Exchange. The purpose of this paper is to investigate the significant relationship between financial reporting quality and investor’s judgment by involving Earnings volatility, cash flow volatility. The sample consisted of 103 companies listed in the Tehran Stock Exchange Market. The study period is 10 years (2007-2017).In order to test the hypotheses, statistical analyzes using panel data with fixed effects approach, reviews and tests. The results showed a significant positive relationship between financial reporting quality and investor’s judgment (Earnings Response Coefficient).Other results showed that the effect of financial reporting quality on investors' judgment has increased with the reduction of earnings volatility relative to cash flows.

The purpose of this study is to provide a model for the quality of performance auditing, according to the environmental characteristics and conditions of the country's auditing profession. Performance auditing is known as resource valuation auditing. Considering that our country's economy is a government economy and on the other hand, performance auditing is necessary for the optimal management of public sector resources, so developing a comprehensive and standard model to perform all possible performance auditing processes will be vital. However, a model of performance auditing using a grounded approach with the aim of providing a general and practical model is described in this paper. For this purpose, in 2020, by obtaining the opinions of 23 experts with performance auditing expertise who have executive and research experience in this field; Through in-depth interviews, the factors affecting the quality of performance auditing were examined and the research findings were analyzed using coding methods using Maxiquida and the main categories and subcategories (concepts) were extracted. In Iran ", including causal conditions, intervening factors and context, as well as strategies to achieve it and its consequences were presented in order to guide policy-making in the public sector.

Numerous articles with contradictory results have been published about of debt ratios with earnings management. This research was conducted by using meta-analysis method in response to these contradictions. The purpose of this study was to quantitatively evaluate the results of previous studies in the field of variable debt ratios on earning management in Iran. CMA2 software was used to analyze the data. The research population includes all existing research on the relationship between debt ratios and Earning management and only variables in which Earning management is a dependent variable and contains 14 valid internal articles from 1382 to 1399. First, all the necessary information for meta-analysis was collected and reviewed by comprehensive meta-analysis software. Preliminary results showed that the debt ratio had a negative and significant relationship with real earnings management and no relationship with accruals earnings management. Due to the heterogeneity of the initial results, the debt ratio variable was re-analyzed by earnings management models. The secondary results of the study showed that the debt ratio has no significant relationship with discretionary accruals, the absolute value of discretionary accruals, However, it has a significant relationship with the working capital accruals, operating activity deviation, Abnormal optional cost, abnormal production cost and abnormal operating cash flow It has meaning. The findings of this study enrich the research literature in the field of earnings management and related factors and fill the gap of study.

The use of traditional forecasting tools and methods has a high error and has a poorer performance compared to newer methods and nonlinear models. One of the most widely used methods and algorithms in predicting the use of machine learning. The main purpose of this study is to investigate the application of machine learning in providing a model for predicting the bankruptcy of 308 companies listed on the Tehran Stock Exchange in the period 1389 to 1398 (3080 years - company) to test the hypotheses of multiple regression of composite data. In order to implement the Medians-K clustering algorithm and related calculations, R statistical calculation software was used. The results show that among the financial ratios identified in the first model, only the ratio of net income to total assets and the ratio of market value of equity to total market value can improve the ability of the Altman bankruptcy prediction model. Also, in the second model, the specified financial ratios have the ability to improve the bankruptcy forecast model, and by adding the Devscore variable for groups based on industry and size, the modified model improves the bankruptcy forecast, The results shows that a company is more likely to go bankrupt if it has bankruptcy-related financial ratios that are lower than the average of its cluster peers..

The aim of this study was to investigate the effect of dispersion of revenue growth and stock returns on GDP forecast. Financial indicators from the Tehran Stock Exchange and the economic index of the research were used based on the rates announced on the website of the Central Bank. The statistical sample of the study included 119 companies that during the period of 2009 to 2018, informations was selected quarterly from companies listed on the stock exchange and hypotheses were tested using the VAR model and Granger causality in Eviews10 software. Based on the results of the analysis of hypotheses, it can be said that the dispersion of income growth with a break in the second period has a significant effect on GDP and also there is no two-way causal relationship between the dispersion of income growth and GDP. Therefore, the variable of income growth dispersion can not predict GDP. Also, dispersion in stock rate of return with a break in different periods does not have a significant effect on GDP and also there is no two-way causal relationship between dispersion in stock rate of return and GDP. Therefore, the variable of dispersion in the stock rate is not able to predict GDP.

Realizing the goals of corporate governance requires an efficient and effective board, so achieving this goal requires an assessment of the board's characteristics. Therefore, it is expected that the board, which is the most important and cornerstone of corporate governance, will lead to better monitoring of the performance of the director, including his obligation to observe conservative practices to protect the interests of shareholders and creditors. The present study aims to investigate the effect of corporate governance mechanisms on accounting conservatism in listed companies in Tehran Stock Exchange. The research hypotheses were tested using a sample of 645 observations of the companies between 2012 and 2016 using a multiple regression model based on panel data technique. The findings show that the size of the board, the percentage of institutional ownership and the amount of free float have a significant effect on accounting conservatism, while the percentage of ownership of the board does not have a significant effect on accounting conservatism.