نشریه حسابداری مالی
پیاپی 53 (بهار 1401)

The aim of this research was to investigate the impact of professional skepticism on auditorschr('39') assessment of the risk of material misstatement by considering the moderating effect of learning..Direction test the research hypotheses, was used a scenario-based questionnaire by taking advantage the research of Hossein et al (2017). The time domain of the research is 2020. The statistical population of this research was auditors working in the auditing profession and using Cochranchr('39')s formula the number of samples was determined to be 384 and the samples were randomly selected. The collected data were analyzed using structural equation method and PLS software. The results show that the auditorchr('39')s professional skepticism has a positive effect on the risk of misstatement. The moderating effect of organizational learning on the relationship between professional skepticism and risk assessment of distortion is positive and significant, but the moderating effect of individual learning on this relationship was not confirmed. In addition, the impact of time budget pressure and experience on the relationship between professional skepticism and risk assessment of distortion was examined, and their effect was rejected. Since the behavioral characteristics of auditors and environmental conditions can affect the use of professional skepticism and assessment of the risk of distortion and the audit process in general, it is important to pay more attention to their behavioral dimensions in the audit work environment. And can reduce the error of misstatement risk assessment.

commonly used Jones-type discretionary accrual models applied in quarterly settings sujested liniear Relationship between Total and discretionary Accruals and independent variables. In addition These models applied in quarterly settings do not adequately control for nondiscretionary accruals that naturally occur due to firm growth. We show that the relationship between quarterly accruals and sales growth (measured over a rolling four-quarter window) is non-linear. Failure to control for the effects of firm growth and performance on innate accruals leads to excessive Type I error rates in tests of earnings management.Growth and accruals are fundamentally related. Our analysis shows that quarterly discretionary accrual models with return on assets (ROA) matching that have been used in much of the prior earnings management literature are considerably related in a non-linear manner with seasonally adjusted measures of sales growth and firm growth. Moreover, we show that seasonally adjusted sales growth and MB are correlated with partitioning variables in past research that are deemed to give rise to earnings management. . Thus we test and show that there is non-linear relationship between sales growth ، firm growth and performance and total Accruals and nondiscretionary accruals.

The issue of asymmetric cost behavior has attracted much attention in the management accounting literature. According to the economic theory of sticky costs, resource adjustment costs are one of the main reasons for this asymmetric behavior. Given that suppliers have an impact on the amount of resource adjustment, the purpose of this study is to investigate the effect of trade credit on cost stickiness with respect to the moderating role of product market power and customer concentration. The statistical the population of this study are all companies listed in Tehran Stock Market, in which 102 companies in the period 2014 to 2021 have been selected by systematic elimination method. For data analysis and hypothesis testing, multivariate regression model based on compound data is used. The results showed that trade credit leads to a reduction in cost stickiness. The findings also show that when the market power of the product is weak, the effect of trade credit on cost stickiness increases. In addition, customer concentration does not have a significant effect on the relationship between trade credit and cost stickiness.

Considering the important role that tax plays in the country's income and budget. Conducting an effective tax audit that can correctly identify taxpayers' taxes and gain the satisfaction of payers in terms of correctness and correct implementation of laws is of particular importance. The purpose of this research is to investigate the factors affecting the effectiveness of tax audit in Iran. Based on theoretical and empirical bases, the factors affecting the effectiveness of tax audit are divided into four main categories, organizational, tax auditors, taxpayers and legislation. The statistical population of this research is all the employees of the tax affairs organization in different ranks of this organization, including: tax expert, senior tax expert, head of the tax department, head of tax affairs (31 operational areas), all of whom are somehow in Tax audits play a role. To determine the sample size, Cochran's formula was used, and for this purpose, a standard questionnaire was randomly distributed among the respondents and 365 questionnaires were received from different tax areas. In order to analyze the model and test the hypotheses, statistical software PLS and T-statistics were used using the structural equation modeling method with partial least squares approach and correlation coefficient. The results of the test showed that legislation and organizational factors have a significant effect on the effectiveness of tax audits.

Transparency of financial reporting is a factor that influences on the viewpoint of investors about a company. According to the previous sentence, many researchers have done some investigations in order to find solutions for increasing and improving the transparency of the financial reporting transparency. In order to increase transparency, Stock Exchange Organization of Iran has legislated some instructions for the internal control environments and the ranking of auditing firms. In order to evaluate the transparency, four criteria including institutional owners, capability of forecasting the earning, debt ratio and the earning manipulation have been used in this research. The purpose of this study is evaluating the effects of the instructions that mentioned above on the transparency of the financial reporting of the companies which are listed in Tehran Stock Exchange.In order to achieve the research objectives, 159 companies which are listed in Tehran Stock Exchange in the period of 2008 to 2022 are chosen. Also, the linear regression pattern and the panel data method with fixed effects are used in this research in order to validate the hypotheses of the research.The findings showed that the process of executing the instructions of the internal control environments and the ranking of auditing firms, which has been legislated by Stock Exchange Organization of Iran in order to develop a transparent market and helping the investors, increases the transparency of financial reporting.The findings in this research shows that the obligation of companies to execute the instructions of the internal control environment and preparing its checklist and executing the instructions of the ranking of auditing firms for using the auditing services of trusted auditors which is obliged by Stock Exchange Organization of Iran, has increased the transparency of financial reporting.

Based on the effectiveness of information disclosure, product market competition increases management efforts and improves oversight and leads managers to better performance and adequate disclosure in the interests of shareholders, which leads to increased Annual Report Readability. Accordingly, the purpose of this study is to investigate the effect of product market competition on Annual Report Readability.The data collected from the firms listed in Tehran Stock Exchange during the period 2015 to 2021 (1050 firms - year) were collected and the research hypotheses were tested using panel data and multiple regression.The results show that competition in the product market has a positive and significant effect on the readability of financial reporting of companies listed on the Tehran Stock Exchange. These results are in line with the view that companies in competitive industries do not accumulate information and have a good level of disclosure and avoid ambiguous management. The findings show that product market competition plays an important role in shaping the company's information environment and improves text disclosure and contributes to the effectiveness of stakeholder decisions. Companies need to provide comprehensible information to markets that will reduce the cognitive gap between information provider and users