نشریه دانش حسابداری و حسابرسی مدیریت
پیاپی 47 (پاییز 1402)

With the advent of new information technology, it is natural for accounting firms and internal auditors to redefine their roles and skills. In such circumstances, traditional auditing is no longer responsive and internal auditors need to use modern internal audit software. Therefore, in this study, the most important factors affecting the implementation of internal audit software in commercial holdings were identified and studied.This research is a descriptive-survey method and is an applied one. The research tool is a questionnaire. To determine the validity of the research instrument, the teachers' comments were used. Reliability of the research instrument was calculated using Cronbach's alpha, which was 0.813. The statistical sample of the study was 260 persons. After collecting the questionnaires, 230 questionnaires were finally approved for data analysis.Findings indicate that the components of government economy in the country, the attitude of business holding managers and their affiliated companies, the knowledge of human resources within holding organizations and the principles governing corporate governance are effective in implementing internal audit software in Iranian business holding. On the other hand, according to the results of Friedman test from the viewpoint of the sample of human resources, human resources have the most influence on the implementation of internal audit software in commercial holding.

The corporate governance system seeks to ensure that opportunistic behavior does not occur by reducing agency problems and potentially asymmetric information between different agents and stakeholders. The potential impact of corporate governance on corporate performance and value in Iran is a matter of concern it has received much attention in recent years from various executive, regulatory, and research groups. In this regard, the present study explores the role of corporate governance rating system model on the modified return on investment. The statistical population of this study included all companies listed in Tehran Stock Exchange from 1392 to 1396 and the sample was selected through systematic elimination of statistical population. According to the specified conditions, 119 companies were selected as the statistical sample of this research. The results showed that there is a direct and significant relationship between investment return adjusted for industry average and the general ranking mechanism of the components of the corporate governance system. There is a direct and significant relationship between the components of corporate governance and the average return on investment in terms of industry average.

Internal audit plays an important role in the efficiency and effectiveness of the internal control system of organizations. Internal auditing should provide management with accurate information about the effectiveness of risk management and internal controls, including compliance with organizational rules and regulations. The demand for auditing in the reporting process can be justified under conditions of conflict of interest, significant economic consequences, complexity of economic activities and lack of direct access. The purpose of this study is to investigate the relationship between internal auditors' mental structure and improve the independent audit process. The research hypothesis was analyzed by structural equation modeling using Smart PLS software. According to the purpose of the research of the statistical community, auditors working in the auditing organization and auditing firms are considered members of the Iranian Society of Certified Public Accountants. The number of respondents was 304. Also, if the internal audit performance is strong, fully complying with the code of professional conduct will make the process of independent audit performance and reporting better, more efficient and more effective, and also the proper and optimal performance of internal auditors will lead to lawsuits. Legal and judicial prevention should be avoided and the process of companies' business history and income should be improved, why independent auditors have a more complete view of the company's accounting performance.

The purpose of this study was to identify barriers to implementing a risk-based auditing system in Iran. Content analysis was performed using a qualitative method and the statistical population was the community of auditors and members of the community and the Association of Certified Auditors, which was selected by purposive sampling of 20 people. The method of analysis of this research was qualitative and based on the Interpretive Structural Modelling (ISM). Findings show that in this study, the factors are in 9 levels, in the highest level of factors are the emphasis of universities on the theory, complexity of operational and practical implementation of the audit system based on the risk of instructions and the lack of professors. It is dominated by taste management and is at the lowest level of technical challenges. It should be noted that the factors that are at a higher level are less effective and are more affected by the factors at lower levels. These strategies can lead to the adoption of guidelines and the complexity of the operational implementation of the risk-based audit system in an organization.

Today, the environment is considered as one of the most important pillars of sustainable development, and the development of other economic and social sectors depends on sustainability and its proper functioning. In this regard, the main purpose of this study is to integrate environmental considerations, apply the real costs of the value of environmental goods and services in the country's policies and programs, tax resources and also propose a model for preparing a social accounting matrix, which are important tools. Introduced for sustainable planning. The purpose of this study is to examine more closely the quantitative link between economic activities, economic and social institutions, environment and energy in the form of social accounting system in Iran. Considering that no special work has been done in this field of research in Iran, and considering the importance of this issue in the world, as well as since the interrelationship between the economy and the environment in Iran is very important and the country Iran is one of the most polluted countries in the world in terms of environmental pollution; The need for research to examine the relationship between economic, social and environmental systems is essential. In this study, the Iranian social accounting matrix is introduced by considering the considerations related to tax and environmental components.

The main role of the independent auditor is to trust and validate the financial statements. Financial statements are the center of gravity and focus of financial reports and information. Financial statements are known as the tools of accountability and decision making. These forms are useful in decision making and accountability when they are reliable, transparent and of appropriate quality. The main purpose of this study was to explain the relationship between flexibility and poor audit quality with the role of stress paradigm and to explain the relationship between flexibility and poor audit quality with the role of stress paradigm with a structural modeling approach. The present study is inductive in terms of orientation, application and approach and its methodological goal is to discover order. The statistical population of this study includes 101 independent auditors working in the audit organization and other auditing firms and the data collection tool is a standardized questionnaire. The results showed that auditor flexibility and burnout have a significant effect on audit quality.

Identifying the factors affecting audit quality has always been one of the study challenges of audit researchers and often internal factors affecting audit quality have been studied, but so far a conceptual model for identifying all internal and external factors affecting audit quality using the method Delphi is not provided. In this study, 66 factors affecting the quality of auditing were presented using the views of 15 auditors, members of the Iranian Society of Certified Public Accountants, and the Delphi method was presented. According to the findings of this study, internal criteria include inputs, processes and outputs, and external criteria also include economic, cultural components and laws and regulations. Also, using triangular fuzzy logic, the center of gravity of the identified factors entered the fuzzy stage and finally, during different stages, 22 important factors were identified. Factors such as scientific and technical competence, independence and impartiality, supervisor's expertise in the client industry, the auditor's emotional intelligence and the interaction of the audit team were among the most important internal criteria affecting the quality of the audit. Factors such as the level of government support for the audit profession, the level of economic transparency, the audit committee, the existence of a culture of disclosure and accountability in society are also identified as the most important external criteria affecting the quality of auditing and a comprehensive model is presented.

The purpose of this study is investigating the moderating effect of client diversity on the relationship between institutional pressures and audit quality with respect to the identity of auditors. The statistical population of this study included (auditors of Iranian audit firm’s colleague with foreign firms And auditors of trusted audit firms- Grade A - of the Stock Exchange) and (auditors of non- colleague audit firms with foreign agencies and auditors of other auditing firm’s member of the Iranian Society of Certified Accountants in 2019. The research is applied in terms of purpose and it is descriptive and qualitative in terms of data collection. The research data were obtained through the study of theoretical foundations and a researcher-made questionnaire with a sample size of 309 (using Cochran formula) by cluster random sampling. Conceptual model analysis and testing of research hypotheses were performed using AMOS software. The results of testing the hypotheses showed that the diversity of client and their demands has been able to strengthen or weaken institutional pressures on the quality of auditing according to their dual identities; In a way, client diversity affects the relationship between mimetic, normative and coercive pressures and audit quality of partner auditing firms with foreign institutions and auditing firms- Grade A, but on the relationship between institutional pressures and auditing quality of auditors of non- colleague audit firms with foreign agencies and auditors of other auditing firm’s are not effective.

The purpose of this study is to investigate the effect of providing a brand dependency model based on brand experience in shopping malls and malls, taking into account the role of Activity Base Cost. For this purpose, in the first study, to identify the components of customer experience management components on brand loyalty from Grounded Theory approach, and in the second study, the model test was used using quantitative method. Protocol and Semi Structure interview with twenty senior managers was first tools to gathering data the, and in a quantitative method, required data was collected from 384 customers and analyzed by Amos software.The researcher conducted 20 interviews, theoretically saturated, and finally extracted 156 open source codes. Based on the theoretical literature, the researcher conducted axial and selective coding and presented the results in six main dimensions and thirty sub dimensions.The researcher presented her research in the form of a model including six main dimensions: brand afttachment, brand experience, brand loyalty, Activity Base Cost, shopping malls and properties, and finally customer satisfaction and twenty-nine sub-items.The results show that the activity base cost process for customers will lead to trust and loyalty to the brand.

Given the existing economic situation, the role of management accounting in Iranian economic enterprises has been quite evident in the last two decades. Considering the economic crises, it is necessary to examine the indicators of adoption of management accounting innovations in times of economic crisis. Therefore, the present study aimed to identify the indicators of adoption of management accounting innovations in times of economic crisis and to present a model for its structural equations. The research was conducted in two parts: qualitative and quantitative. In the qualitative section, data analysis was performed by Delphi method and using interviews with 10 experts, including managers and deputies of the management accounting department of accepted companies and university professors. The analysis was conducted three parts: open coding, axial coding and selective coding and finally Delphi method. Based on the results obtained in the qualitative section, 103 sub-components and 6 main components were identified. The main components are: 1) economic crises; 2) economic indicators; 3) organizational culture; 4) information and communication technology; 5) Management indicators and 6) Crisis control indicators. In the quantitative section, using the indicators identified in the qualitative section, a questionnaire was designed and provided to a statistical sample including 180 people, managers and deputies of the management accounting department. Finally, the questionnaires were analyzed by PLS structural equation modelling. The results showed that economic indicators ,organizational culture, information and communication technology , and crisis control indicators as indicators of adoption of management accounting innovations in times of crisis.

Numerous factors affect the occurrence Dysfunctional Audit Behavior, one of the factors affecting such behaviors is the auditor's commitment, including commitment to the profession and commitment to the organization. Commitment to the profession is a kind of emotional attachment to the profession, in which committed employees derive their identity from the profession and enjoy membership in the profession. This study examines the relationship between these variables by looking at exchange theory. In the present study, part of the information that forms the basis of the research by library method and by reading books, journals, articles, dissertations and dissertations and part by field method by sending and collecting questionnaires Collected. The statistical sample of the present study includes 200 auditors working in the auditing profession who were selected using simple random sampling method. To analyze the data, structural equation modeling and model fitting has been used using appropriate indicators in the Smart PLS software environment. The results of testing the hypotheses show that social and economic exchange has a significant direct effect on commitment to the profession and commitment to the auditor organization. On the other hand, the auditor's commitment has a significant effect on the Dysfunctional Audit Behavior. The hypothesis of the effect of ethical identity on the relationship between economic exchange and commitment to the auditor's profession was rejected.

Management accounting has undergone many changes throughout its life. There is a lot of research that focuses on changes in management accounting and has illustrated it in different ways with different methods and with different approaches. Meanwhile, the emergence of new management accounting practices has not been adequately explained by the old and new traditional institutionalist theory. According to the cause, this study seeks to provide a new approach to address the shortcomings associated with management accounting changes in this area. The results of this study can provide a good model for structuring management accounting in private companies, especially companies that have recently been privatized. In this regard, to achieve the proposed institutional model, in a developmental way, first the traditional and modern institutional economics approach and then the new institutional sociology were studied and finally a combined model of these three approaches to an institutional model in the evolution of management accounting in companies was intriduced. Then, according to the types of forced, imitative, normative, institutional and competitive isomorphisms in the domain of action and practice, the proposed institutional model for the evolution of management accounting was presented.

An accounting information system is a platform in which the basis of accounting is formed and managers and all users make decisions based on its product. Playing such a role necessitates the accurate identification of the actors playing a role in this system in order to plan in a principled and principled way in the development and productivity of the country's financial and economic system. Therefore, if it is possible to accurately predict and identify the actors affecting the accounting information system before the start of activities, a fundamental change in the field of management of the accounting information system can be created. The purpose of this study was to predict the prioritization of non-human actors affecting the accounting information system in Iran from the perspective of the network of actors using four algorithms: support vector machine (SVC), random forest (RF) ٬ Boosting and K-nearest neighbor (k- NN) is. Findings show that the most important actors in the accounting information system are organizational actors, followed by technical actors, economic actors, technology actors, and socio-political actors who have the most predictive power in the accounting information system. The RF model is also known as the best model for predicting the most effective characteristics of non-human actors in the accounting information system.

The main purpose of this study is to investigate the effect of corporate governance on the relationship between CEO power and capital structure decisions in listed companies in Tehran Stock Exchange. For this purpose, principal component analysis method was used to measure CEO power. The research hypotheses were tested on the 106 companies over a period of 8 years from 2011 to 2018 using multivariate regression models and panel data alignment. The results of linear models of research show that there is a negative and significant relationship between CEO power and book value leverage. The results of nonlinear models indicate that there is a significant nonlinear (U-shaped) relationship between CEO power and short-term leverage. Also, there is a significant nonlinear (U inverse) relationship between CEO power and long-term leverage. The results of the study of the effect of institutional shareholders on the relationship between CEO power and capital structure decisions indicate that institutional shareholders have a negative and significant moderating effect on the positive linear relationship between CEO power with book value leverage and short-term leverage. Also, institutional shareholders cause the nonlinear relationship between CEO power with market value leverage and short-term leverage to be change from inverted U to U-shaped. In the case of long-term leverage, the results also show that institutional shareholders cause the negative relationship between high power of the CEO and long-term leverage may be positively changed.

Information has a special economic value in today's businesses. Financial information plays an important role in investment behavior as well as business financing decisions. The purpose of this study is to design a paradigm model of economic value of information in financing investment behavior. The case study of this study is "FinTech businesses" because they are very familiar with the concepts of economic value of information and financing investment behavior. In this study, a combined qualitative and quantitative methodology (content analysis in MAXQDA software and structural equation modeling in Smart PLS software) was used. The research findings showed that the coefficients between "economic value of information storage for investors" and "economic value of information retrieval for investors" equal to 0.93; And between the "economic value of representing and displaying information for investors" and the "economic value of sharing information for investors" equal to 0.99; It is calculated. While the coefficients of path analysis between "economic value of information retrieval for investors" and "economic value of information processing for investors" are equal to 0.84 and coefficients of path analysis between "economic value of representation and display of information for investors" and "economic value of information sharing for Investors "equal to 0.99; is determined. Finally, suggestions for helping Fintech businesses as well as accounting professors and students; Audit; Economy; Financial management and industrial-financial engineering were presented.

The present study was conducted to investigate and rank the factors affecting the quality of internal audit performance. This study is considered as an applied research in terms of purpose, descriptive-analytical in terms of analysis and has used library studies for data collection. The effective factors have been investigated using panel data-based regression method and Excel, EViews and R have been used to analyze the data. The statistical population used in this study includes the financial information of 99 companies listed on the Tehran Stock Exchange annually for the years 2009 to 2021. Also, Expert Choice software and AHP method, one of the multi-criteria decision making methods and sub-branch of the McDm (multi-criteria decision making), have been used to analyze and rank the data. The results show that the variables of board size, number of board meetings, audit committee hard work, industry competition, the ratio of foreign sales to total sales, board independence, size of audit committee, type of audit report, cycles of internal auditors and company size, ethics, continuous auditing and stress in the estimation model have a positive and significant effect on the dependent variable, ie the quality of audit performance.In the ranking stage, the size of the company, the size of the audit committee, the type of audit report, the independence of the board, the ratio of external sales to total sales, the number of board meetings and the number of committee meetings have greatest effect on the quality of internal audit performance, respectively.

Internal audit has an important and vital role in managing and directing the operations of the organization; However, the young age of the audit profession has brought many challenges to its implementation and has caused many aspects such as the quality of internal audit and the challenges of its implementation and implementation in Iran, are not properly explained; Therefore, in order to explain and comprehensively describe the various aspects of internal audit in Iran and its promotion strategies, the purpose of this study is to explain the effective internal audit model based on the perspectives and path of the financial reporting cycle. The methodology of this research is descriptive-survey. The statistical population are members of the Iranian Society of Certified Public Accountants and the selected sample includes 391 persons. Research data have been tested using Delphi technique and structural equations. In this regard, based on Delphi technique, 51 indicators were identified in nine categories, including audit operations, auditor independence, size of internal audit unit, planning, audit experience, history of internal audit unit, competence and competence, communication skills and accountability. Categorized. Then the data were analyzed by structural equation technique using PLS software. The results of the research indicate that 44 of the mentioned indicators have been accepted. The results of data analysis showed that all nine criteria related to the quality of internal audit have a direct and significant relationship with the quality of internal audit and are effective factors on the quality of internal audit.

The purpose of this study was to represent the accounting indicators in the telecommunications industry. The research method is mixed (qualitative and quantitative) in terms of nature and developmental in terms of purpose. The research method was phenomenological in the qualitative part and descriptive-survey in the quantitative part. After theoretical saturation, 9 participants in the qualitative section were purposefully selected. The statistical population in the quantitative part consisted of all employees of Tehran Infrastructure Communications Department with 1591 people, of which the statistical sample consisted of 309 people and was randomly selected. Data were collected in the qualitative part through semi-structured interviews and in the quantitative part through questionnaires. In the qualitative section, to ensure the validity of research data, two methods of review by participants and review by colleagues were used and to determine the reliability of research data, Holstie method was used. In the quantitative part, the content validity ratio was used to confirm the validity and Cronbach's alpha method was used to evaluate the reliability. Analysis of information in the qualitative part was done through content analysis technique and MAXQDA software and in a small part of structural equations and through SmartPls software. Findings showed the human resource accounting model of six components; Cost of dismissal from service; Human resource development; Cost of recruitment, selection and employment; Employee competencies; Human resource information system and performance management process and service compensation. Therefore, by using the identified indicators in infrastructure communications, human resource accounting can be improved.

The accuracy of financial information disclosed by companies is the main source of investor information for making investment decisions. Therefore, any fraud in the submission of financial statements leads to unfavorable management of financial resources and non-optimal investment decisions. Empirical studies of financial reporting fraud predictions have focused on firm-level variables and neglected business climate variables. Therefore, in this study, the role of business environment on the probability of fraud in the financial statements of 120 companies listed on the stock exchange and securities during the period 2012-2019 has been investigated using a logistic regression approach. The results showed that the estimated logit pattern explains about 25.59% of the changes in the ratio of the probability of fraud in financial statements to its non-occurrence. Also, among the 9 variables of business environment, two variables of per capita income and free market exchange rate have a significant effect on the probability of fraud in companies' financial reports, and with a one percent increase in per capita income, the probability of cheating in financial reports is 0.5232% With the decrease and increase of the exchange rate in the open market, the probability of fraud in the financial reports of the surveyed companies increases by 0.4338%. These results indicate the importance of business environment variables along with company level variables in predicting the likelihood of fraud in corporate financial statements.

In the present study, the effect of environmental management criteria of social responsibility on the financial performance of manufacturing companies with emphasis on new financial criteria in accounting was investigated. According to studies, there are different categories for disclosing corporate social responsibility. In this study, the criterion of environmental management with sub-criteria of health and safety in the workplace, training programs and employee development and employee relations were used as independent variables. Also, the variables of economic value added, market value added, adjusted economic value added and Q Tobin were measured to measure the financial performance of companies as dependent variables. The present research is applied in terms of purpose classification and the research method is quantitative and in terms of data analysis is a correlational description.The data required to test the hypotheses were collected using the site of the stock exchange, accompanying notes and activity report of the board of directors to the assembly of108 manufacturing companies listed on the Tehran Stock Exchange during the period 2013 to 2020 and using Multivariate regression method was analyzed using F-Lehmer, Hausmann, Bruch-Godfrey and Bruch-Pagen tests using R software. The results of testing the hypotheses showed that there is a positive and significant relationship between the three components used in environmental management indicators with modern financial criteria. According to the results of the present study, company managers by considering the components of environmental management can be effective in improving company performance and take steps to increase company value and sustainable development.

In the present study, the researcher uses meta-analysis to investigate how the size of the company affects the accuracy of earnings forecasting. In the first step, referring to the available domestic and foreign scientific and research databases, the keywords of company size and accuracy of earnings forecasting and meta-analysis method were searched and a number of articles in Persian and English from 2010 to 2021 about this relationship were found. In the next step, in order to calculate the size of the study effect, the researcher first standardizes all the results of the articles and identifies them so that they can be compared and combined. The results of the present study using the statistical combination of the results of previous studies in the field of examining the effect of company size on the accuracy of earnings forecasting showed that the fixed effects model is valid and significant and states that company size has a significant effect on the accuracy of earnings forecasting. Also, tests of homogeneity of research showed that the studies of the present study are completely homogeneous

In order to achieving finished cost of services, detecting cost bottlenecks and extracting managerial prescriptions, this research is aimed to implementation of activity based costing in a financial institution concentrated on Insurance & guarantee. Finished cost of final services calculated based on the fiscal year of 1397 institution data and suing simultaneous equations method. Contribution of the article is the use of simultaneous equations in an Iranian state-owned financial entity and the technics for overcome of its peculiar challenges such as lack of some of the needed data or non-accessibility of the data.According to the results, some final services of the issuance type and also recovery services have higher finished costs in comparison to their peers in outside the entity and hence, there is some cost reduction potentials. Low effectiveness of the human resources and its widespread waste is the biggest bottleneck cost in the entity. The high ratio of indirect costs to direct costs is another important finding that in combination to lower contribution of overhead centers in production processes means the need to reconsideration of resource allocation to overhead centers. It should be noted that, concentration on declining the claims ratio through improvement of risk management and reallocation of cost pools is the best way to cost reduction and profitability of the financial institution regarded to nature of its activities.

Investigating the Effectiveness of Audit Committee on Brand ValueA case study of the food and automobile industryAbstractThe purpose of this study is to investigate the effectiveness of auditing committee on brand value in the automotive and food industry of Tehran Stock Exchange. For this purpose, the size variables of the audit committee, the independence of the audit committee, the expertise of the audit committee and the size of the audit unit were used as the criteria of the audit committee and the cytobein criterion was used as the variable expressing the company's brand value. The results of this study, which were obtained from the financial information of 32 automotive industry companies and 28 food companies during the years 1391 to 1398 and multi-variable regression method, showed that the effectiveness of the auditing committee on brand value in both food industry and automotive industry with different characteristics of audit committee In the short-term and long-term financial periods, there is information content that can be analyzed. In general, the same characteristics of the audit committee as a supervisory criterion cannot explain the brand value of companies.

In this study, in order to more accurately summarize the contradictory results of several studies conducted on the effect of corporate governance mechanisms on disclosure of company information, meta-analysis method has been used. This method was performed on a sample of 62 studies, including 42 foreign studies in the period 2008 to 2019 and 20 internal studies from 2007 to 1397. Independent variables were considered to be three categories of board of directors (independence and size of board of directors, duality of the role of chief executive officer) and ownership structure (internal ownership and institutional ownership). The results show that among the mechanisms of the board of directors, only the independence and size of the board of directors has a positive and significant effect on the disclosure of company information, and the duality of the CEO's duty has a negative and significant effect on disclosure of company information. On the other hand, the ownership structure has a positive and significant effect on the quality of disclosure of company information