نشریه دانش حسابداری و حسابرسی مدیریت
پیاپی 46 (تابستان 1402)

This study aims to provide a model for readability measurement based on Shannon entropy method from expert perspective. Considering different indices, this study use multi criteria decision making method to provide a comprehensive indicator for the readability of financial reporting. A mixed methods used from 151 companies during the years 2014-2019 to examine model efficiency. A questionnaire survey was provide and distributed based on expert view about weight and importance criteria used to measure the readiness of a firm's financial reporting, and weight and importance of the criteria were determined by Shannon entropy method. In addition, in order to measure the latent variable relationships in this study, financial reporting readability, with its measurement items, confirmatory factor analysis was used in pls software. Providing a comprehensive index for measuring financial reporting readability can understand and invest investors and researchers Increase the scope of the capital market and in light of that, it may be possible to identify other factors be able to explain the readability changes of financial reporting.

Social responsibility is the voluntary allocation of organizational resources to improve social welfare, which is used as a tool to strengthen relationships with key stakeholders. The purpose of this study is to prioritize the factors affecting on social responsibility reporting in the Social Security Organization using fuzzy hierarchical analysis model. The present research is applied in terms of purpose and in terms of data collection based on field research. The statistical population of the study consists of 45 managers and auditors of the Social Security Organization of Fars Province, Tehran and university professors who were selected as a sample by theoretical sampling. Also, in order to analyze the views and opinions of the respondents, fuzzy hierarchical method, Excel software and SPSS were used. The results showed that priority, ethical, legal, human resources, environmental, customer and economic criteria are effective factors on social responsibility reporting in the Social Security Organization, respectively. Also, the study of the relative importance of the sub-criteria showed that the provision of electronic services to reduce environmental pollution, staff insurance including treatment and retirement, staff appreciation, installment payment policy for insured and insurers, disclosure of organization costs by cost nature and committee performance report Internal auditing is the first priority.

The financial perspective of behavior, which is a combination of psychology and finance, states that psychology plays a role in financial decision-making. Accordingly, the purpose of the present study is to present a portfolio selection model with a financial-behavioral perspective of company managers based on agency theory. The present study was conducted in two steps. In the first step, the dimensions of the components of behavioral financial theories based on the theory of representation, the relationships between these variables are explained in the form of a mathematical model. The calculations of this section have been done by Mathematica software. In the second step, using the price index data and cash return of Tehran Stock Exchange for quarterly periods over a period of 10 years from the beginning of 1389 to the end of 1398 to test the proposed behavioral financial model with the theory of representation in the portfolio Optimization and comparison with the classic model are discussed. The analysis of the second step was performed by means of comparison of means with SPSS software. The results of the analysis of two standard and behavioral models in the present study showed that the behavioral model led to the achievement of a portfolio with less risk and the returns of the portfolios are not significantly different.

This study tries to provide a model and explain the framework for reporting corruption based on a phenomenological approach, from the perspective of the community of accountants and auditors working in the private and public sectors. The present study is a qualitative research with Klaizi phenomenological method. In this study, unstructured interviews were used to collect information. This article uses accounting experts, auditors and faculty members. Using the Delphi method, the model obtained from the qualitative method has been validated. The results show that different factors affect the reporting of corruption, these factors have different dimensions such as individual factors, behavioral factors, structural factors, legal factors, environmental factors and ethical factors. Ethical factor is one of the most important factors in reporting corruption that can motivate the reporter to report.A person's belief in God and having a religion can be an influential factor in the process of reporting corruption. On the other hand, economic factors such as bribery and illegal rewards can affect a person's willingness to report corruption.

The tendency to distort, fraudulent financial reporting, deliberate misappropriation of funds, fraud, demagoguery, hypocrisy and lack of ethics are clear examples of immoral tendencies that may arise from auditors and their clients in the financial statements. One of the most important issues facing business executives is the quality of financial information and its compliance with accounting standards, which is assessed by auditors. Therefore, the present study investigates the relationship between planned behavioral tendencies, Machiavellian behavior and audit quality in the Tehran Stock Exchange. The statistical population of the present study is all auditors working in the Iranian Auditing Organization. To achieve the objectives of the research, 830 questionnaires were distributed and 482 questionnaires were received. Analyzes were performed using PLS software. The results show that behavioral tendencies have a significant effect on audit quality and the role of mediating behavioral behavior is effective in this regard. Also, model fit indices indicate a good explanation of the structural model and the real model.

Information flow is a key parameter in an economic activity and acts as a key factor in the emergence, stability and efficiency of capital markets, the information environment in which investors trade, is constantly changing with the dissemination (flow) of information. The purpose of this study is to investigate the returns between companies with information asymmetry based on financing constraints, business strategy and corporate governance. Also, in order to investigate the subject of the study, after extracting data related to companies listed on the Tehran Stock Exchange for From 2010 to 1398, the combined data regression model has been used to test the research hypotheses.According to the research findings, pricing of information asymmetry decreases in conditions of high financial constraint. It is also lower in higher levels of corporate governance. On the other hand, pricing of information asymmetry is higher in levels with bold strategy.The results show that financial constraints lead to differences in the cost of capital between companies with high information asymmetry and companies with low information asymmetry. Provides because pursuing a market-based and innovative strategy requires investing in several new technologies to design products and explore new markets.

The purpose of this study was to investigate the effect of knowledge level and company size on the relationship between auditor engagement and audit quality in companies listed on the Tehran Stock Exchange.The speciial scope of this research was the companies listed on the T.S.E and the time domain was between 1390 and 1397.The occupation of the independent variable auditor and the audit quality of the dependent variable were considered.The present study is in the category of applied research,The method of the present study is descriptive research in terms of nature and in terms of method is also considered in the category of correlational research.the library method was used to collect data and information. In the data section, the research was done by collecting data from sample companies by referring to financial statements, explanatory notes and the stock exchange monthly. Based on the systematic elimination method,132 companies were selected as a statistical sample.Descriptive and inferential statistics have been used to describe and summarize the collected data.In order to analyze the data, first the variance heterogeneity pre-tests F-Limer test, Hausman test and Jark-Bra test were used and then multivariate regression test was used to confirm and reject the research hypotheses.The results showed that there is a significant relationship between auditor engagement and audit quality; In addition, the auditor's level of knowledge and company size moderate the relationship between the auditor's preoccupation and audit quality.The results obtained are consistent with the documents mentioned in the theoretical framework of research and financial literature

Despite the importance of the quality of accounting information in economic decisions and extensive research in this area in the last two decades, the lack of a codified theoretical framework for analyzing and interpreting the quality and multiplicity of criteria has confused stakeholders. The main purpose of this study is to investigate how the relationship between these criteria changes by considering the management of stakeholder interests as an effective factor in the governance process. This research is of applied type and has been done with correlation approach. The statistical sample of the study includes 163 companies listed on the Tehran Stock Exchange in the period 2009 to 2017. The collected data were analyzed by combined data and least squares regression. Findings show that there is a positive and significant relationship between stakeholder interest management and criteria related to the quality characteristics of accounting information. Also, no significant relationship was observed between stakeholder interest management and criteria related to external groups. In addition, stakeholder management changed the relationship between accounting information quality criteria in the form of convergence and divergence. Therefore, while legislators should pay more attention to the criteria related to the characteristics of accounting information in order to make regulations related to quality improvement from the perspective of stakeholders, stakeholders should make at least one criterion related to the characteristics of information and one to make their economic decisions. Use criteria related to external groups.

The efficiency of financial reporting is considered as one of the important features of annual reporting quality. It is usually hidden in the timeliness of accounting information, which is among the qualitative characteristics of accounting information. The usefulness of information disclosed by companies reduces as lag increases. The objective of this research is to present a pattern for the effect of measures of audit report and company characteristics on audit report lag given structural equations in companies listed on the Tehran Stock Exchange. In the research, the independent variables are measures of audit report and company characteristics, and the dependent variable is audit report lag. The research method is applied-correlational. Data was collected from 148 companies listed on the Tehran Stock Exchange in the time period of 2011 to 2018, and analyzed by Stata 12, SPSS and Smart-PLS. The method used for collecting data was from the Rahavardnovin software. Also, the hypotheses were tested by the multivariate linear regression test and structural equations. According to the results from testing the hypotheses, measures of audit report (auditor’s opinion, last year’s audit report lag, reporting risk and auditor independence) and corporate characteristics (financial distress, company size, good and bad news, disclosure quality, and float index) have significant effect on audit report lag.

Profit awareness is a challenging topic for investors, financial analysts, managers, supervisors and academic researchers. In this regard, it is necessary to determine how and why accounting numbers, especially profits, affect the market indicators or economic value of an enterprise and lead to profit awareness. The purpose of this study is to investigate the role of the audit committee in accounting profit awareness as It is a challenging issue for investors. The method of this research is applied in terms of purpose and in terms of descriptive-survey implementation strategy and the statistical population of experts and experts in the field of auditing during the years 1394-1398. In the technical dimension of the research, the fuzzy method was used to take into account the discussion of uncertainty in the research and the non-ranking comparison of the electrode method was used to increase the accuracy of prioritization. In order to test the hypotheses, structural equation modeling using Smart PLS method has been used. The results of this study show that Delphi and fuzzy method type two and electro type three, which were in order to determine the most important indicators affecting profit awareness, sub-indicators of board independence, audit quality and independence of audit committee members, as the most important sub-indicators affecting awareness. The . based on the PLS method, it was concluded that; Quality of audit committees; With an impact factor of 0.693 and strategic factors, companies with an impact factor of 0.785 have a positive and significant effect on profit awareness.

This study was conducted with the aim of developing a model of integrated accounting information systems in Iranian government organizations in order to improve performance and reduce organizational violations. The information required for the current study was collected using interviewing 10 high-ranking managers of Iranian government organizations who had PhD Degrees in accounting (experts) and obtaining their opinions with a qualitative approach. The collected data were analyzed using interpretive structural modeling (ISM). In this work, a comprehensive model for integrated accounting information systems was designed using interpretive structural modeling. The results of interpretive structural modeling in this study demonstrated that the variables of organizational performance improvement and reduction of organizational violations are most affected by the variables of information quality, service quality, training quality, increased transparency, strategy improvement, accelerated performance of tasks and integrated accounting information systems. In addition, the variable of integrated accounting information systems has the greatest influence on other variables. Thus, it can be stated that increasing the use of integrated accounting information systems in government organizations leads to improving the components of information quality, service quality, training quality, increasing transparency, improving strategy and speeding up tasks, which increasing these variables improves organizational performance and reduces organizational violations.

Considering the importance of accounting at the level of economic, regulatory and control units, as well as the rapid movement of world universities and entering the fourth and subsequent generations, it is necessary to have a model for accounting growth not only in universities) in order to achieve the values set forth in the comprehensive scientific map of the country( should be provided; but this model should also determine the direction and strategic orientation of professional accounting institutions. Therefore, in this qualitative research, semi-structured (in-depth) interviews were conducted with 11 accounting experts who were purposefully selected by snowball method. Then, by analyzing the content expressed by them and using an approach based on the Grounded theory, the model Model for Evolution of accounting in Iran is presented. Scientific and professional decision-making institutions are expected to be able to lead the growth of accounting in Iran according to this model.

Environmental sustainability orientation is an important aspect of environmental trends that reflects the extent to which a company participates in overcoming environmental degradation. The present study studies the orientation of environmental sustainability and financial structure with respect to the moderating effects of activity level, type of industry, profitability and environmental capital. For this purpose, among the companies listed on the Tehran Stock Exchange, the financial information of 120 listed companies during the years 2015 to 2020 was selected by a systematic elimination method and statistically analyzed. The results of this study showed that the orientation of environmental sustainability has a positive effect on the financial structure of the companies under study. In addition, further analysis showed that the variables of activity level, type of industry, profitability and environmental investment, positively intensify the effectiveness of the financial structure from the environmental orientation..In addition, further analysis showed that the variables of activity level, type of industry, profitability and environmental investment, positively intensify the effectiveness of the financial structure from the environmental orientation..

Accountants with specialized knowledge and skills affect transparency of information and subsequent economic development of society. Purpose of this study is to present an accounting literacy model with an approach based on structural equations. Present study is applied in terms of purpose and descriptive-correlational in terms of research method and the tool for measuring and collecting data is a questionnaire. The statistical population of experts is a member of Certified Public Accountants, which was selected using a Morgan table of 229 people. Smart-PLS software was used to analyze the research hypotheses. Results indicate that accounting literacy can be differentiated in field of data and information, and also proper classification of financial and accounting instruments, effective analysis and efficiency of companies' financial information and providing accurate and transparent financial statements, effective use of financial and market knowledge and develop and improve quality of profession and the success of accountants and auditors.

Evaluating the quality of sustainability disclosure and its impact on sustainability performance based on legitimacy theoryAbstractThe aim of this study is to evaluate the quality of sustainability disclosure and its impact on sustainability performance. In this regard, content analysis has been used to measure the sustainability disclosure of companies. In order to perform content analyze, a checklist tool consisting of 34 components and 104 indicators were used to describe the criteria for disclosure identification. The sample of the present study, which has been selected by systematic removal method, includes 130 companies listed on the Tehran Stock Exchange for the years 2012 to 2018. This applied research is of a descriptive-correlation type. To analyze the data, Eviews Econometrics Software and a multivariate linear regression model have been used to test the hypotheses. The research hypotheses test results showed that there is a positive and significant relationship between the quality of sustainability disclosure, amount of high quality sustainability disclosure and sustainability performance, but no negative relationship was observed between low quality sustainability disclosure and sustainability performance. In other words, in the Iranian capital market, the proposed components and indicators related to sustainability disclosure are not considered very important and attention is not paid to the quality of sustainability disclosure. Therefore, the evidence obtained in this study showed that the reporting quality of sustainability disclosure in Iran is lower than foreign research.

Today, whistleblowing is an essential mechanism for fraud prevention and detection. This study mainly aims to provide a whistleblowing model for accountants with an emphasis on and combining effective factors. It can be justified by individual and organizational factors. In this context, the most important features were obtained by studying the theoretical foundations, according to which 12 experts were questioned and interviewed. Based on the results, a number of codes were extracted. Then, the proposed model was presented using a factor analysis approach. The results showed an incremental positive effect of personal responsibility, a sense of significance (importance), philosophical attitude, risk-taking, the cultural feature of power distance, a cultural feature of corporate citizenship, organizational commitment, and experiencing similar cases on internal whistleblowing. The results also indicated a decremental negative effect of personal outlays (expenses), occupational or family dependence on offenders (i.e., offender's high influence in the organization), and history of the lax treatment of offenders (i.e., disappointment with the mechanism of handling detected frauds) on internal whistleblowing.

Change and development created in accounting reflects two independent intellectual attitudes. In the first approach, the philosophical approach to the process and the role of accountability of organizations. Accordingly, in this approach, accounting concepts are designed on a completely new accounting system and are effective in promoting the sustainability strategy of organizations. The second approach is to pay attention to the management perspective in relation to various conditions and effective tools for the sustainability of the organization. At present, the causal, intervening and contextual conditions, strategies and consequences of sustainability accounting have not been studied. Therefore, in this research, an attempt has been made to design the accounting model of companies' sustainability through contextual theory and also with a causal approach through structural modeling. This research has been carried out by interviewing experts in the field of theoretical foundations of profit management, environmental and psychological structures and capital market and by conducting 16 interviews in 1400 by snowball sampling method has been saturated. Also, a standardized questionnaire was used to answer the main research question. The results showed that the most important causal conditions that strengthen sustainability accounting are environmental factors and requirements, accounting ethics, compliance with policies, methods and rules, transparency of accounting activities, disclosure of organizational information, disclosure of social responsibility, incentives, respectively. Environmental, environmental pressures and political characteristics. According to experts, corporate governance characteristics, structural characteristics of the company, behavioral characteristics of managers and motivational commitments are also considered as intervention factors for the sustainability accounting model.

In competitive environments, corporate executives strive to make the most of their capabilities in order to Assessing the Impact of Management Accounting Methods on the Relationship between Competition and Management Performance.In competitive environments, corporate executivesstrive to make the most of their capabilities in order to survive and the company they work for. One of these capabilities is the corporate information system in general and the corporate management accounting system in particular. Consequently, this study evaluates the impact of management accounting techniques on the relationship between competition and management performance. For this purpose, the data of 122 companies listed in Tehran Stock Exchange during 2012-2019 with usage of Questionnaires and archival data were collected and were analyzed using structural equation modeling. Research findings indicate that with increasing product market competition, management performance improves and also management accounting techniques improve the positive relationship between competition and management performance. These findings can have applications for corporate executives as well as decision makers.

Since the use of reporting standards increases the degree of reliability and comparability of financial statements, but the observance of ethical principles and standards is necessary for the general acceptance and acceptance of reporting.The aim of the present study is to investigate the achievement of ethical goals of international financial reporting standards based on structuralist ethical schools via Delphi-fuzzy technique. To do so, a number of accounting experts, professors and members of the Iranian Society of Certified Public Accountants (N=23) participated in the research. A Likert-scale questionnaire was applied for the collection of data. Then, SPSS software was employed for summarizing and analyzing the collected data and Matlab software was used to analyze the fuzzy logic. Findings of the present action research reveal that the compilers of e international financial reporting standards have a clear tendency to exert the structuralism schools perspectives; moreover, the goals of structuralism ethical perspective are more prominent in the context of ethics and professional conduct of developing international financial reporting standards. Finally, the results of the study indicate that a large part of the ethical components in international financial reporting standards comprises the Ethical Components of Structuralism Schools, including accountability, transparency, confidentiality, and realism.

Examining the side role of the components affecting the auditor's skepticism and judgment, not just their direct relationship, provides a more appropriate context for a comprehensive analysis of the dimensions of audit quality improvement. The purpose of this study is to investigate the mediating role of knowledge sharing tendency on auditors' skepticism and judgment and to analyze the difference in results according to the auditor's place of employment. The necessary information for this research has been collected through a questionnaire. The sample includes 492 questionnaires completed by auditors working in auditing firms, members of the Society of Certified Public Accountants of Iran and the Auditing Organization in 1399. The results showed that there is a negative and significant relationship between dark personality traits and auditing professional judgment. Knowledge sharing and skepticism play a minor mediating role in this relationship; And the auditor's place of employment has a minor adjusting role; And its effectiveness in auditors working in the auditing organization is more than auditors working in auditing firms that are members of the Iranian Society of Certified Public Accountants.

Today, the economic structure of the world is fundamentally different from the past. Sustainable development today is based on innovation and creativity and the use of knowledge. Entrepreneurship development in the country, while providing the ground for sustainable growth and development, will solve current issues and problems such as poverty, social and cultural disorder, unemployment of university graduates and the massive problem of other unemployed. Therefore, due to the problems of business and most important of them, the lack of an appropriate and systematic model, a model for planning and solving the necessary problems related to activities in the food industry should be designed and used to meet the conditions and the possibility of private sector entry with minimum Risk, be provided. This research uses grounded-theory research method to explain and develop a conceptual model in the field of developing a sustainable entrepreneurship management model in the country's food industry. The model is based on ideas from the opinions and views of experts, professors and faculty members. The results of examining the opinions of experts indicate that in order to achieve sustainable entrepreneurship in the food industry (phenomenon-oriented), formulate strategies and policies, use of entrepreneurial management training mechanisms, attention to meritocracy and elite participation, standardization and regulation, regulation, regulation And writing regulations and trust, support, organizational commitment, etc. is of great importance, which leads to consequences such as increasing sustainable growth, international identification, fighting corruption, reforming related laws, and ultimately the development of the food industry and social welfare. Finally,

The primary purpose of accounting information is to assist users in making decisions. Management accounting is a branch of accounting that provides information to managers and forms an essential part of the strategic process in an organization and includes the process of identifying, measuring, collecting, analyzing, preparing, interpreting and sharing information. Institutional thinking in management accounting can be expressed in the emergence of qualitative characteristics of accounting information such as impartiality, objectivity, and honest expression that are expressed in the conceptual framework of financial reporting. The present study is a survey and is of an applied type. The statistical population of this research includes experts familiar with management accounting, accountants and auditors in the Stock Exchange and Securities Organization, of which 10 experts were identified and considered as the statistical population of the research. Data collection tool is an expert questionnaire and pairwise comparisons. According to the studies, it was found that 5 components of manpower, socio-political factors, economic factors, legislative institutions and organizational and technological factors have been identified as the main dimensions in the design of this model. Based on the results, it was found that all these components have had a significant impact on management accounting. Therefore, according to the research findings, it can be concluded that among the management accounting factors, the main components of economic factors and organizational and technological factors have had the greatest impact on the formation and evolution of management accounting.

In this study, the effect of earnings management constraints based on accruals and the efficiency of intellectual capital on asymmetric cost behavior was investigated. This research is applied in terms of purpose. Also, this research is descriptive in terms of descriptive nature. For this purpose, the financial information of 156 companies was screened during the period 1394 to 1399. Financial information was analyzed using Eviews software. According to the statistical methods performed, the hypotheses were tested at a confidence level of 0.95. The results of the test of research hypotheses showed that the limitations of earnings management based on accruals and the efficiency of intellectual capital affect asymmetric cost behavior. In fact, the findings confirm that the limitations of earnings management based on accruals increase asymmetric cost behavior and increase cost stickiness, and the efficiency of intellectual capital, especially human capital coefficient and structural capital coefficient, increase cost stickiness and asymmetric cost behavior. The findings also showed that the coefficient of physical capital reduces cost stickiness and asymmetric cost behavior.

In recent years, the analysis of various aspects of qualitative information in financial statements is one of the important tools for decision making by investors and other capital market users. The purpose of this study is to investigate the effect of financial reporting tone, as one of the important aspects of quality financial reporting information, on stock returns.In order to investigate this issue empirically, the present study uses the methodology of textual analysis and information of 90 companies listed on the Tehran Stock Exchange between 1392 and 1398. The statistical technique used to test the hypotheses is multivariate regression of composite data using statistical software. The tone of the vocabulary-based financial statements was measured in Python software.The results show that the tone of financial reporting has a negative and significant effect on the stock returns of companies listed on the Tehran Stock Exchange.This research, while developing research in the field of qualitative information, existing knowledge in the field of emerging sub-sectors; That is, it deepens the tone of reporting.

Economically, sustainable income is a key issue for governments. They try to compensate the expenses by tax revenues. This is regarded as an index of social sustainability and political secutity. One of the government goals is tax collection coinciding with giving services. Companies have different symmetry of time for receiving services and paying taxes at different stages of their life. Therefore, the purpose of this study is evaluating effect of mismatching expenses with earning on tax coincidance over the life cycle of firms. Data from 88 companies listed in Tehran Stock Exchange during the period between 2011-2017 were used to test the hypotheses.The results show that there is a significant relationship between mismatching expenses with earning in the growth and decline phase and the Tax coincidence during the life cycle and in the growth and maturity phase of companies. Other results indicated that the correlation of Tax coincidance of growth companies with a low degree of non-compliance in expenses is greater than the high degree of non-compliance in expenses, and between the taxable income of companies at maturity with a low degree of non-compliance in expenses there was a significant negative relationship with tax coincidance

The purpose of the present study is to explore qualitative and quantitative dimensions of the forward-looking information disclosure of the annual reports of the firms. Content analysis has been utilized to measure the quality and quantity of the firms’ forward-looking information. In this research, the unit of the content analysis is the number of sentences. For this reason, board of directors reports presented to 133 listed firms of Tehran stock exchange market during 2012 to 2018 was investigated. In order to analyze findings, Excel and SPSS were utilized. The results indicated that there is a significant difference between the levels of the disclosure in various industries. Industries of sugar and machinery and equipment had the highest and the lowest level of disclosure, respectively. Future information disclosure presented to the firm's board of directors has a significant difference. Profit and loss and balance sheet items had the highest and the lowest level of disclosure, respectively. In the end, the tone of the forward-looking information disclosure has significant difference in the annual reports of the firms. The highest and the lowest disclosures contain positive and negative tone, respectively.

The high importance of stock liquidity from the perspective of capital market participants has drawn their attention to the impact of fundamental factors at the company level such as financial status, corporate governance, and disclosure as well as their level of social responsibility on stock liquidity. Therefore, the purpose of this study is to investigate the impact of six approaches of financial, governmental, and social responsibility comprehensive Model on stock liquidity of companies. The statistical population of the present study includes all companies listed on the Tehran Stock Exchange, which finally selected 180 companies during the period 2009 to 2019 after applying restrictions. Also, the research hypotheses have been fitted based on the structural equation modeling method using smart pls software. The results indicate that the six approaches of the holistic model have a significant and positive impact on stock liquidity, and in the final models, EPS index from the accounting approach, EVA index from the economic approach, QTobin index from the Hybrid approach, excess returns from the financial management approach, audit quality index from the corporate governance approach and employee participation index from the social responsibility approach have had the most impact on the liquidity of the stock. The results of this study show that improving the company's position in various aspects, whether financial, governmental or the level of social responsibility has a positive effect on the liquidity of its shares. These results can confirm both agency and feedback theories regarding the impact of firm performance on stock liquidity.

Studying the Impact of Changes in Triangle Confirmation of Financial Statements (Chief Financial Officer, Managing Director and Auditor) on Trial Members' Survival Rates Given the economic aspects of information, financial reporting and the accounting system play a vital role in the capital market. Triangle is the confirmation of financial statements on the survival rate of triangle members. The purpose of this study is applied and methodological is causal research. The statistical population of the study is listed companies in Tehran Stock Exchange and using systematic sampling method, 166 companies are selected as the sample of the research and its period is between 2014 to 2019. In this study, panel data model was used. The results showed that the change in each of the triangle members had a significant effect on the survival rate of the other triangle members. By replacing the CEO, the financial survival of the company will be reduced, and vice versa. And replacing the auditor will reduce the CEO's survival rate, but replacing the CEO will increase the auditor's survival rate. The replacement of the auditor also reduced the financial manager's survival rate, but changes in the auditor's survival rate were not significant if the financial manager was replaced.

it is unethical to buy comments which also affects the quality of the audit and damages its credibility.Opinion shopping referred to as unethical behavior of independent which also affects the quality of the auditing. The purpose of this study is to investigate the effect of ethical orientation on opinion shopping by considering the relationship between personality and ethical characteristics. This research is a descriptive-survey type and its statistical population includes practitioner auditors in private audit firms in year 2020. Data collected from questionnaires distributed among the statistical sample were analyzed using structural equations and LISREL software. Findings show that relativism has a direct and significant effect on opinion shopping. On the other hand, psychopathic personality traits have a significant relationship with ethical orientation. The results of this study emphasize that psychopathic personality traits can lead to moral degradation and this ultimately leads to behavior that is associated with a decrease in the quality of the audit work.

 in financial markets, information can be reported in the form of signs, symbols and news from inside or outside the company and made available to shareholders and cause a reaction in stock prices. The commercial press, as part of the link between shareholders and companies, can play an important role both as disseminators of corporate information and as generators of information through the production of new information for capital market participants. In order to investigate the effect of commercial press information on earnings management based on accruals, the data of 147 manufacturing companies listed on the Tehran Stock Exchange and OTC during the years 1390 to 1398 are examined and tested through combined data. The results show that there is no relationship between the coverage of capital increase by the commercial press with the management of accruals earnings and there is a positive and significant relationship between the coverage of earnings announcements by the commercial press with the management of accruals based on accruals. Also, there is a positive and significant relationship between the role of commercial press publishing in raising capital with earnings management of accruals and there is no relationship between the publishing role of commercial press in announcing earnings and accrual-based earnings management. In addition, there is a positive and significant relationship and a negative and significant relationship between the creative role of the commercial press in raising capital and announcing earnings with accrual-based earnings management.

Today, achieving economic growth and development is one of the main and important goals of all countries, including Iran. Due to the special conditions of Iran and the existence of sanctions, achieving economic growth is faced with its own limitations, so that in order to achieve economic growth welfare, such as creating models tailored to the country's conditions and also following it has become important for the country. Has been. The research hypotheses were analyzed by structural equation modeling using Smart PLS software. According to the purpose of the research, the statistical population is employed auditors and a member of the Internal Audit Association. The main hypothesis of this study is to establish a significant relationship between internal audit quality factors and effective elements of corruption. Considering that the amount (T-Value) is 35.768, so it is based on confirming the main hypothesis of the research. Users of financial statements, especially investors and creditors, often hold independent auditors accountable for detecting financial statements. Independent auditors, by professional standards, can only reasonably assure that their financial statements are free from material misstatement due to error or fraud. In the post-Enron era, investors expect independent auditors to make all material misstatements. , Detect and report errors and fraud. However, independent auditors in compliance with professional standards can only reasonably ensure that the financial statements are free from material misstatement.

The main purpose of this study is to design and present a model for the development of auditors' ethical behavior by the meta-combination method. The present study in terms of nature of data and analysis style and based on the method of data collection, documents and analytical-descriptive and research data are collected and analyzed using meta-combined method. The statistical population studied in this study: 25 experts in the field of accounting, In the meta-composition section of the statistical community, all researches (books, articles, dissertations) published in domestic and foreign databases were surveyed based on defined keywords in order to obtain a sample that causes theoretical saturation. To search for published research, keywords were reviewed in the period 1980-2019. According to the research findings, the development of their moral behavior includes the components of satisfaction, honesty, support of public interest, competence, religious beliefs, virtue and education and cultural dimensions including masculinity versus feminism, avoiding uncertainty, collectivism in Against individualism, the power gap, the long-term view versus the short-term, professionalism versus legal control, monotony versus flexibility, conservatism versus optimism, secrecy versus transparency.

Quality of work life is an indicator for achieving integration between technological, human and organizational needs in order to maximize the benefits for human factor enrichment. The main goals of a quality of work life plan are to improve working conditions for auditors and increase their effectiveness. The present study aimed to design a pattern to Promote the quality of auditors' working life in order to improve the quality and efficiency of auditing using a meta-synthesis approach.

In this study, using the meta-synthesis method and careful review of the subject, the findings of qualitative and quantitative research related to the composition and the present model were designed. Accordingly, 148 studies in the field of quality of working life were evaluated. At the end of 86 studies were selected and by analyzing their content, the relevant dimensions and codes were extracted and the importance and priority of each was determined using Shannon entropy technique.

Based on the research approach, 34 concepts and 143 codes were extracted. Based on the results of the research, compensation reform, participatory management, psychological empowerment and strategies for coping with work-family conflict gained the most importance.

In this study, a model for improving the quality of work life of auditors was presented. Given the existing research gap, the designed model, in addition to Promoting the work requirements of auditors, can also improve the productivity and performance of institutions.

The purpose of this study is to investigate the factors affecting the reporting of professional misconduct in auditing with a foundation approach. The foundation data theory approach uses a qualitative approach based on foundation data theory. Data collection tool was a semi-structured interview with experts. The auditors were knowledgeable and experienced, in-depth interviews were conducted to the point of saturation. Research data were analyzed using coding method and Maxqda software and the main categories and concepts were extracted. The results indicate that professional judgment, professional ethics, auditor experience and skills, individual factors, psychological factors, emphasis on emotional components, the role of moral components and environmental factors were identified in the form of causal conditions, contextual conditions, strategies and consequences and intervening conditions. The results indicate that professional judgment, professional ethics, auditor experience and skills, individual factors, psychological factors, emphasis on emotional components, the role of moral components and environmental factors were identified in the form of causal conditions, contextual conditions, strategies and consequences and intervening conditions.

Social responsibility auditing represents an assessment of the effects of an organization's non-financial objectives which legally reflects the performance of the organization and the perspective of the stakeholders of that organization. By playing their role of social responsibility, auditors have facilitated the control and supervision of the mechanism of individual companies and allows stakeholders to evaluate a company's social performance against specific standards or expectations; and finally, it plays the role of a social accountability tool for the organization, similar to a financial audit, however, there are many criteria that affect the auditor's responsibility in the society, and in this research, the most important criteria of the auditor's social responsibility were studied. By identifying appropriate criteria in their selection, fuzzy decision making methods were used with a combination of ANP and DEMATEL (DANP). The results showed that the criterion of social factors is the most influential and the auditor is the most influential criterion, and the criterion of the auditor is the most important in the auditor's responsibility in society.