نشریه پژوهش های حسابداری مالی و حسابرسی
پیاپی 56 (زمستان 1401)

The audit committee plays an important role in implementing the corporate governance system, and evaluating its performance is essential to determine the improvement of activities and increase its efficiency and effectiveness. Due to the lack of a clear framework for evaluating the performance of the audit committee in Iran, the present study has tried to provide a systematic framework for evaluating the performance of the audit committee. The present study is considered as a development research in terms of purpose and for conducting research, the qualitative research method has been used and among the qualitative research methods, the meta-combined method has been used. In order to achieve the objectives of the research, research conducted over a period of 30 years (1993 to 2022) and 513 articles were reviewed and finally 76 articles that received the necessary points has been analyzed using the Sandelsky and Barroso meta-combination method. The research findings provide 95 indicators, 15 components and 3 dimensions to evaluate the performance of the audit committee. Finally, using Shannon entropy method, the level of support of previous research findings from the present research findings is determined and also suggestions for future research are presented.

It is now believed that the disclosure of audit reports provides users with the necessary information, reduces the risk of making incorrect decisions, and, as a result, reduces allegations of corruption against auditors and CFOs.Scandals and financial crises, especially in recent years, the complexity of the global business environment, and the increasing complexity of financial reporting standards have led to increased demand from users for more information from auditors. Therefore, this study uses the fuzzy Delphi method to investigate the role and importance of disclosure of audit reports on the decisions of professional and non-professional investors using the opinions of 30 experts and experts in the field of finance and auditing.In this regard, the results of the first and second stages of the fuzzy Delphi technique have shown that the level of disclosure and the auditor's reassurance dimension have a potential impact on investors' decisions; And distinguishes between decisions made by professional and non-professional investors.

Due to the nature and importance of the insurance industry, optimal financial information and reporting ‎is very important in this industry. Nevertheless, the investors of insurance companies, the stock exchange ‎organization, central insurance and even the policyholders as the main beneficiaries of insurance companies expect ‎significant improvements in the financial reporting of insurance companies. The clauses of the auditor's report on ‎reserves and non-compliance with Iran's Accounting Standard No. 28 and the Central Insurance Regulations are ‎other noteworthy issues. The International Financial Reporting Standard 4, which will be replaced by IFRS 17 in ‎‎2023, is another important issue that Iran's insurance industry must be able to prepare to accept. Therefore, in the ‎current research, the issues and problems of financial reporting in the insurance industry have been identified from ‎the dimensions of recognition and measurement, reporting and disclosure, and finally systems and processes, which ‎are the three main components in the framework of financial reporting.‎

The method used in the research is a survey and the data collection was done through a questionnaire. ‎Finally, 50 questionnaires from 16 insurance companies were received and analyzed.‎

The research results show that the insurance industry is facing challenges in financial ‎reporting. The identified challenges in the field of recognition and measurement include the lack of accounting ‎standards in the field of life insurance, lack of application of common measurement methods at the international ‎level, lack of insurance measurements at the group level, Contracts and recognition of insurance premium income ‎are based only on historical information and ignoring adjustments including risk adjustment. In the field of ‎reporting and disclosure, there are challenges such as the inability to distinguish between insurance operations and ‎investment operations, the problem of distinguishing whether a group of contracts is profitable or unprofitable, and ‎the nature and amount of risks arising from insurance contracts are not disclosed. . Finally, the lack of sufficient ‎training of employees and the lack of integration of the information technology system and the software used are ‎challenges in the field of systems and processes‎.

The Profitability of commercial banks is a very significant and complex issue that is influenced by the management of intellectual capital and financial capital as accounting factors and also indicators of the banking industry and macroeconomics as environmental factors. The main purpose of this study is to determine the importance and ranking of factors and indicators affecting the profitability of commercial banks, in order to help effective decisions of central bank policymakers and bank managers. The statistical population includes 17 commercial banks active in Tehran Stock Exchange during the years between 2016 to 2021. To achieve the purpose of this study, the Friedman ranking test in SPSS software was used. The results show that financial capital and intellectual capital as accounting factors were more valuable than the indicators of the banking industry and macroeconomics as environmental factors. The ranking of indicators has shown that the variables of bank size, human capital efficiency, ownership concentration and management efficiency are the most important factors, respectively; In contrast, the variables of capital efficiency of innovation, competition, GDP and communication capital efficiency were the least important in the profitability of commercial banks, respectively. Therefore, based on empirical evidence of this study suggests that managers of commercial banks, along with environmental factors, should pay sufficient attention to the management at their disposal resources. In particular, the increase in assets through the attracting deposits and the increase of capital, and the optimal use of human capital have a decisive role in improving profitability.

Investors and stock holders decide about their long-term investments based on confidence in financial statements and audit report. Auditing has been a mechanism for controlling agency problem and conflict of interests for a long time. Auditors should inlist in her report evidence of customer’s inability to continue its operations. This research aims to investigate the factors affecting going concern audit opinion, such as: audit tenure, audit lag, auditor opinion shopping, liquidity ratio and leverage ratio.This a applied research and its type is a correlation investigation, multi variate and logistic regression have been used for hypothesis testing. Research sample consists of 160 firms listed on Tehran Stock Exchange (TSE).Findings from testing the hypotheses showed that the ratio of financial leverage increases the level of skepticism about the continuity of activity. Also, opinion shopping is a factor that has a negative relationship with going concern opinion.

 In the science of management and accounting, there is a principle that in the culture of investment, capital is free from risk and tends towards yield and profit. Therefore, according to the importance of investing in companies, in the current research, the moderating effect of risk management on the relationship between market orientation strategies and entrepreneurship of companies admitted to the Tehran Stock Exchange has been investigated. The statistical population of this research includes all the companies admitted to the Tehran Stock Exchange, which were analyzed using the systematic elimination sampling method of 127 companies. and were analyzed. To check the hypothesis, multivariate regression models and panel data method (fixed effects) were used using Eviews10 software. The findings of this study about the results of the first hypothesis show that risk management has a positive effect on the relationship between market orientation strategy with unsystematic risk and abnormal returns, but it has a moderating effect on the relationship between market orientation strategy and risk. It is not systematic. The results regarding the second hypothesis also indicate the impact of risk management on the relationship between the strategy of entrepreneurship with systematic risk, systematic risk of failure and abnormal returns, and this impact was positive.

Many stakeholders, Current reporting In relation to corporate sustainability they consider it insufficient for their needs. Therefore, this is important to create a gap between Stakeholder expectations and corporate performance in reporting is sustained. Therefore, this study seeks to provide a providing a sustainability reporting Framework based on balancing stakeholder expectations and company capacity. In this study, 138 companies listed on the Tehran Stock Exchange have been studied, the method of this research is survey and its sampling is purposeful. To study the model, Cronbach's alpha, hybrid, shared and convergent reliability methods were used, and to fit the model, factor loads, path significance, and finally paired t-test were used. SPSS and Smart PLS software were also used for data analysis.Findings show that out of 169 components studied (classified in 11 groups), 85 components (for sustainability disclosure) have been expected by stakeholders and in all groups except the index class of the organization, between the current situation and the case There was a significant difference in stakeholder expectations, Finally, after creating a balance between the components, a model consisting of 60 components was presented in the form of a balanced company stability report.

The current research was conducted with the aim of investigating the relationship between stock returns and volatility with the liquidity of the stock market during the outbreak of the Corona disease in companies listed on the Tehran Stock Exchange. The research method is descriptive, in terms of practical purpose and in terms of the type of post-event information collection. The statistical population of this research includes all the companies admitted to the Tehran Stock Exchange, which have been determined using the systematic sampling and elimination method for the period between 2018 and 2019, which is 133 companies. Multivariate regression analysis and statistical tests such as Durbin-Watson, Shapiro, Dickey and variance inflation factor have been used to analyze the data and test the research hypotheses. Finally, Fisher's test was used to check the significance of the regression line equation, and Student's t-test was used to check the significance of the coefficients. The data related to research variables after being collected in Excel software have been analyzed using the statistical software Eviews. The results of the hypothesis test showed that there is a significant direct relationship between stock returns and fluctuations with the liquidity of the stock market during the outbreak of the Corona disease.

Some studies have shown that managers' narcissism can affect the choice of leadership styles in accounting (including management, social responsibility, financial reporting quality, etc.). Since no study has been done to evaluate the impact of managers' narcissism on leadership styles in accounting, present study intends to examine this issue; therefore, the present study evaluates the relationships between managers' narcissism, selection of leadership styles in accounting. The statistical population of this study includes managers of companies in Tehran Stock Exchange. Because access to all members of the statistical community was not possible, the available sampling method was used. Therefore, the questionnaires were distributed among individuals and a total of 150 completed questionnaires were collected. Data analysis was performed using structural equations and with the help of LISREL software. The findings of the research showed that managers' narcissism had a greater impact on the transformational leadership style in accounting than the practical one. In addition, managers narcissism affect on practical leadership style and transformational leadership style in determining companies business strategy, social responsibility , profit management and financial reporting quality.

The importance and need for tax compliance and identification of new taxpayers has increased more and more according to the conditions of the economic environment, and all governments around the world should try to achieve the desired result to meet the amount of tax revenue.In this study, the effect of trust in government on voluntary obedience of taxpayers is considered by considering the mediating role of tax justice perception. The present paper is descriptive-survey and correlational in terms of data relationships. The statistical population was private companies whose taxpayers referred to the General Directorate of Tax Affairs of Tehran Center in the winter quarter, the total number of which was 33162. The sample size was performed using Cochran's formula and according to the technique of structural equations between 5 and 15 times the number of measures, ie 240 people, using stratified sampling method. Data collection tool is a questionnaire that after confirming its validity by calculating the Lashae coefficient and performing confirmatory factor analysis technique and its reliability by calculating Cronbach's alpha coefficient, structural equation technique has been used in laser software to investigate research hypotheses. The findings show that trust in the government influences the voluntary compliance of taxpayers with regard to the mediating role of tax justice perception. Confidence in government influences the voluntary obedience and perception of tax justice of taxpayers. The perception of tax justice also affects the voluntary obedience of taxpayers.