فصلنامه دانش حسابداری
پیاپی 52 (بهار 1402)

One of the research topics in the world that domestic researchers have considered in recent years is to study the readability of explanatory accounting disclosures. The reason for the entrance of this kind of research to financial and accounting literature is related to the “management obfuscation hypothesis”. Based on this hypothesis, when there is bad news and negative performance, managers tend to complicate the readability of the company's reports so that investors gradually recognize the bad news and negative performance, and as a result, its impact is gradually visible on the company's shares.Much research has been done to measure the readability of explanatory accounting disclosures and to examine the interrelationships between readability and financial reporting. These studies have used common readability assessment models used in foreign research to measure the readability of the text. Using these models in domestic research has two main limitations of non-compliance with Persian and financial languages. Accordingly, this study aims to achieve a readability measurement model with components and indicators most consistent with the Persian language and financial reports. 

In the first stage, an in-depth review of the related literature was conducted to identify the indicators and influential components of the readability of explanatory accounting disclosures. Then, from semi-structured interviews with experts, the identified components and indicators were modified from a local perspective and with the view of domestic experts. In order to validate and reach a consensus on important components and indicators, fuzzy Delphi analysis has been used. Finally, using a correlational research method, and confirmatory factor analysis method, the coefficient of the importance of each of the components and indicators of the model were extracted. 

The results of this study can be divided into two parts; The results of the first part were obtained from the literature review and interview with the experts, which include extracting and identifying components and indicators that can be used to measure the readability of a text. In this stage, 17 interviews took place with experts in accounting and linguistics. The interviews were recorded and then transcribed into written form. Then, the written forms of interviews were coded and analyzed by thematic analysis. In the second part, important indicators were identified after collecting the components and indicators affecting the readability of the text using the Delphi fuzzy method. Delphi fuzzy method is a more advanced version of the Delphi Method. It utilizes triangulation statistics to determine the distance between the levels of consensus within the expert panel. This research uses triangular fuzzy numbers of the five-Likert scale to analyze the experts' opinions. Delphi fuzzy method was conducted on a questionnaire with 35 questions and 83 experts answered. According to the results of Delphi fuzzy, all readability indicators found in the previous part were confirmed. Next, the confirmatory factor analysis method was employed to weigh the readability indicators. In this stage, two indicators of “passive verbs” and “number of pages” were omitted from the model and five indicators of “sentence length”, “tables”, “charts”, “number of letters”, and “number of syllables” were remained in the model.Based on the results of previous research and studies, four components and fifteen indicators were identified. After consulting with experts and performing fuzzy Delphi, seven indicators remained in the model. Finally, after completing the confirmatory factor analysis, the coefficients of each index were determined and three components, along with five related indicators, formed the final research model.

The results show that the three components of “text length”, “graphic signs” and “complex words”, alongside the five indicators of “sentences length”, “table”, “chart” “number of letters” and “number of syllables”, have the greatest impact on the readability of explanatory accounting disclosures. The results of this study can be used as a basis for determining the transparency rank of companies listed on the Tehran Stock Exchange. Besides, based on the results, researchers suggest using the proposed model of this research in financial and accounting research instead of using past readability assessment models, which are compatible with the local environment and valid. The model of this research can be used by a wide range of actors in the capital market. Measuring the level of readability of financial reports to determine the transparency rating of companies on the Tehran Stock Exchange is an example of the application of the current research model. Another achievement of this research is boosting the readability literature in accounting and finance.

The auditing profession is a hard and stressful job with emotional reactions to job pressures with a strong emotional intelligence concept that emotional intelligence and moral intelligence are expected to mediate in reducing the impact of job pressure on auditors' judgment and affect the quality of their work. Therefore, this study investigates the effect of Audit Job Pressure on Auditors' Judgment and Mental Norms by Considering the Mediating Role of Emotional Intelligence and Moral Intelligence. 

The methodology of this research is a descriptive survey. The study's statistical population is auditors working in the auditing organization and auditing firms, a members of the Iranian Society of Certified Public Accountants. The selected sample includes 384 questionnaires distributed and collected in the winter of 2021 and 2022 in the spring. Research hypotheses have been tested using structural equation techniques. 

The findings of the research in connection with hypothesis testing, the investigation of the impact of job pressure on auditors' judgment, showed that the job pressure of the auditor, including time budget pressure and client incentive pressure, has a negative and significant effect on the auditor's judgment. This means that the job pressure of the auditor leads to poor professional judgment. Findings related to hypothesis testing- the effect of emotional intelligence on the relationship between the job pressure of the auditor and auditor's judgment- showed emotional intelligence has a mediation effect and affects the relationship between the job pressure of the auditor and auditor's judgment. In other words, emotional intelligence weakens the negative relationship between the job pressure of the auditor and the auditor's judgment. With the increase in emotional intelligence, the negative effect of the job pressures of the auditor on the auditor's judgment decreases. The findings in connection with hypothesis testing-the effect of moral intelligence on the relationship between the job pressure of the auditor and auditor's judgment- showed moral intelligence has a mediation effect and affects the relationship between the job pressure of the auditor and auditor's judgment. This means that moral intelligence reduces the negative impact of the job pressure of the auditor on the auditor's judgment.

The research results show that the time budget influences auditors' judgment, and the pressure of the time budget in the audit of annual financial statements overshadows the auditors' judgment. In other words, the limitation of time and work overload has resulted in increased burnout and decreased performance among auditors, and as a result, the auditor cannot make accurate and fair judgments. Also, client pressure as one of the criteria for measuring audit pressure, is a factor that affects auditors' judgment during the auditing. When the auditor faces the pressure of the employer in his work environment, it causes the auditors to accept the reports imposed by the client in order to keep the client and to propose less necessary audit adjustments, and as a result, the quality of the auditor's decisions and judgment decreases. The research results show that with the increase in emotional intelligence, the negative effect of job pressure on the auditor's judgment decreases. This means that auditors with high emotional intelligence in interacting with their owners are less affected by their demands, and as a result, the quality of their work is not reduced and they will have more conservative judgments; Therefore, the mediation effect of emotional intelligence as a key factor can reduce the negative effects of job pressures on auditors' judgment. Also, the negative impact of the job pressure of the auditor on the auditor's judgment is reduced under the influence of the moral intelligence variable; because auditors with high moral intelligence will be able to structure dynamic and stable rules and identify their activities in the environment; Therefore, the more the components of auditors' moral intelligence such as integrity, responsibility, compassion and forgiveness have a positive change, in addition to increasing the level of work commitment, they will also improve the level of their communication and decision-making skills. Therefore, it is recommended that auditing institutions prepare their time budget appropriately and conventionally. On the other hand, audit contracts in Iran are often prepared with a certain amount and a certain period; Therefore, in order to protect the quality of operations, audit institutions are advised to be aware of the performance of personnel in dealing with time budget pressure and to increase the awareness of auditors in order to reduce the threatening effects of this type of audit pressure. Also, auditing institutions should use experienced auditors alongside less experienced auditors in working groups to reduce the pressure imposed by the client, especially on less experienced auditors, and help the quality of audit judgment. Also, regulatory bodies and institutions should strengthen auditors' emotional and moral intelligence by implementing management strategies such as holding training courses so that they can deal rationally and fairly in the face of such pressures. Researchers are advised to investigate the effect of emotional and moral intelligence on the auditor's judgment in other dimensions of job pressures, such as social pressures. Also, due to the existence of different individual characteristics and cultural differences, it is recommended in future research to investigate how cultural differences or other factors, such as individual characteristics can play a role in the effect of emotional intelligence and moral intelligence on the auditor's judgment.

The comparability of financial statements enables investors to recognize and understand the similarities and economic differences of comparable companies, and this feature can affect different valuation judgments of market participants, so the purpose of this study is to how to influence the comparability of financial statements is based on the value of the shareholder, which has been examined through the comparability test of managers' use of corporate resources, including cash holdings, capital expenditures, investments. The ability to compare financial statements facilitates the supervision of investors and increases the accuracy of managers in the use of corporate resources, and in this way, the value of the company is strengthened. This feature enables investors to see comparable companies' economic similarities and differences. Recognize and understand. By facilitating the comparison of information disclosure of a company with other similar companies, investors can make better conclusions about the performance of that company. The comparability feature in similar companies is particularly important and allows investors to obtain relevant information without relying on the company's disclosure. In particular, in cases where managers use reporting powers to lack transparency and hide bad news, improving the comparison of information will allow external investors to understand better how Managers allocate resources and pay attention. As a result, investors will be more able to recognize managers' misuse of corporate resources. This helps managers direct resources towards projects with positive net present value. In other words, comparing financial statements reduces the information asymmetry between managers and external investors by facilitating the detection of timely signals about the profitability of completed projects and monitoring the consumption of corporate resources. Comparability enables the external monitoring of managers' use of corporate resources, specifically corporate cash, so it is predicted that the comparability of financial statements will force managers to use the cash more efficiently. Therefore, the market will place a higher value on corporate cash holdings with more comparability of financial statements.Since comparability increases external investors' monitoring of managers' use of corporate resources, therefore, from a perspective similar to the issue of the final value of cash holdings, we expect managers to spend capital more efficiently and effectively, and therefore, with increased comparability, investor's financial statements will show capital expenditures to help increase the value. Comparability not only allows investors to better understand the profitability of projects carried out by managers but also investors can better infer information about the value of a company based on the performance or disclosure of similar companies. Therefore, comparability reduces information asymmetry between managers and investors, increasing investment efficiency. Based on this argument, we expect that companies with more comparability of financial statements will not participate in investment more (less) than the limit and thus increase the efficiency of investment. Therefore, the current research aims to investigate the effect of the comparability of financial statements on the way managers use corporate resources.

A multivariate regression model based on panel data has been used to test the research hypotheses. The statistical population of this study is all companies listed on the Tehran Stock Exchange, and 102 companies from 2008 to 2018 have been selected by systematic method.

Financial statement comparability positively and significantly affects the marginal value of cash holdings but does not significantly affect capital expenditures. The results also indicate the positive and significant effect of increasing comparability on investment efficiency.

The results of examining the first hypothesis of the research showed that by increasing the comparability of financial statements, shareholders add more value to the company's cash holding, and the marginal value of it increases. The results support that financial statement comparability facilitates investors' monitoring and increases managers' accuracy in using corporate resources. The results of this hypothesis contribute to the literature on cash holding value because previous studies have shown that cash holding reduces the firm's value on average. Still, this study showed that the depreciation of cash holdings can be reduced by comparing financial statements. The results of the second hypothesis of the research showed that the financial statement comparability did not significantly affect capital expenditures in the companies listed on the Tehran Stock Exchange. It was expected that if financial statements were comparable, investing in capital expenditures should be done more efficiently by monitoring the activities of managers. Also, the results of testing the third hypothesis of the research indicate that by comparing the financial statements of similar companies, investors can make an appropriate decision in the optimal allocation of resources and, thereby, increase their investment efficiency. Our results suggest that comparability facilitates investor monitoring of managers' use of corporate resources, which enhances shareholder value. Based on the research findings, it is suggested to the stock exchange organization and accounting standards setter that companies be required to provide comparable accounting information in the industry so that investors can monitor the behavior of managers.

Information probably is the most crucial step in the decision-making process. Financial statements provide reliable and comparable information for investors and other decision-makers to help them make efficient decisions. However, when there is not an equal amount of information accessible to all decision-makers, there would be different decision outcomes regarding a particular subject, leading to inefficient decisions and dissatisfied participants. Hence, information distribution quality and information symmetry are as crucial as information quality and have been subject to many studies. Psychological and economic theories suggest that peoples have learning constraints, such that resources devoted to one task reduce the resources available for other tasks (Kahneman, 1973; Peng, 2005; Peng and Xiong, 2006). various studies provide empirical evidence that even professional market participants are subject to capacity constraints arising from limited time and attention (Chakrabarty and Moulton, 2012; Corwin and Coughenour, 2008; Harford et al., 2019; Schmidt, 2019). When shareholders spread their portfolio wealth among more firms, the weight of firms in the portfolio decrease, the benefit from gathering private information about a particular firm decreases, and shareholders considering resource constraints would have a great motivation to instead of gathering private information acquisition through close interactions with management, use public disclosure as a cost-effective alternative information channel to reduce uncertainty about portfolio firms (Peng 2005). hence, shareholders probably demand greater public information, and there would be more pressure on the managers to increase the amount and quality of public financial disclosure, which can lead to decreased information asymmetry. On the other hand, large shareholders with diversified portfolios probably have the power to access more industry-level information through ownership networks and political connections, which can lead to more information asymmetry. Considering the intra-industry information transfer phenomenon, intra-industry connectedness can greatly impact public information disclosure demand and manager behavior regarding financial information reporting (Sajjadi and Pourheidari, 2018). The intra-industry connectedness can incentivize managers to manage earnings, leading to poor financial reporting and information asymmetry. However, the positive aspect is that in highly connected industries, the information provided by the peer firms can be used for decision-making regarding the main firms and this extra information can decrease information asymmetry. This study evaluates the relationship between large shareholder portfolio diversification, intra-industry connectedness, information asymmetry, moderation effect of market competition, and board independence.

The present sample of the present study includes 150 companies listed on the Tehran Stock Exchange from 2016 to 2020. In order to test the research hypotheses, multiple regression analyses have been used. Based on theoretical foundations, these hypotheses were developed and tested:H1: There is an association between intra-industry connectedness and information asymmetry.H2: There is an association between large shareholder portfolio diversification and information asymmetry.H3: board independence moderates the relationship between intra-industry connectedness and information asymmetry.H4: Competition in the market moderates the relationship between intra-industry connectedness and information asymmetry.H5: Board independence moderates the relationship between large shareholder portfolio diversification and information asymmetry.H6: Competition in the market moderates the relationship between large shareholder portfolio diversification and information asymmetry.

The results show a positive and significant relationship between intra-industry connectedness and information asymmetry which is moderated negatively by competition in the market, the moderation effect of board independence was not significant in this relationship. On the other hand, there was a positive and significant relationship between large shareholder portfolio diversification and information asymmetry which is moderated positively by competition in the market and negatively by board independence.

The results of this study show that intra-industry connectedness positively affects the level of information asymmetry. It means that in highly connected industries, the destructive effect of manager behaviors is stronger than the constructive effect of the intra-industry information transfer phenomenon and there is more information asymmetry. However, competition in the market decreases this effect. On the other hand, firms that have large shareholders with a highly diversified portfolio are more likely to have information asymmetry problems. This information asymmetry can result from extra information these large shareholders can obtain through the cross-ownership in rival firms in the industry and industry-level undeclared information through political connections regarding government decisions about incentives and tariffs. Results show that having more independent members on the board of directors can decrease that relationship which probably results from more monitoring and control of information disclosure by managers. On the other hand, the positive moderation effect of competition in the market on the relationship between large shareholder portfolio diversification and information asymmetry was not unexpected. When there is high competition in the industry, information obtained by large shareholders through representatives in rival firm boards would be much more valuable and lead to greater information asymmetry. The findings should be considered in the decisions of policymakers, investors and stakeholders of the firms because they can provide information about information asymmetry risks. Auditors can also use this finding for risk assessment and planning.

Today, the focus on improved education quality and effectiveness in every academic area is of utmost significance, especially as a strategy to enhance the prowess of the graduates of that academic field. The reason is that it substantially impacts improving the quality and maintaining the prestige and status of that academic field. Any academic field's quality depends on the service it provides to society as its core obligation. The main task of the accounting field in a community is to offer effective and dependable financial information related to economic enterprises and deliver it to different user groups who make economic decisions based on this information. As university graduates of accounting, accountants are instantly involved in selecting the type and amount of accounting information and preparing and reporting it. The quality of accounting information relies on the quality of accountants' knowledge which, in turn, depends on the quality of education planned for them in the university. The quality of accounting education is closely connected to how accounting professors teach at universities. Consequently, accounting professors must strive to improve the quality of teaching in accounting. The purpose of the present study is to identify the factors affecting the quality level and teaching effectiveness of accounting instructors as the main factor in improving the quality and effectiveness of accounting education. This study was performed for the first time to specify and present the stimuli with a promising effect on teaching effectiveness. It was also conducted to identify and offer factors and behaviors that adversely impact teaching effectiveness. To have a thorough knowledge of these factors, suggestions made by accounting professors were willingly applied. It is hoped that such knowledge will help the professors to observe positive factors in teaching effectiveness and avoid negative factors in their teaching process. It is expected that in case the goal of this research is realized, it will help to employ an integrated, effective teaching process in the field of accounting in universities across the country, as well as to reduce possible inadequacies in the current teaching process. 

This study surveyed accounting faculty members of state universities. Therefore, research data was collected using a questionnaire with open-ended items. It included three parts, namely, "Introduction, Personal, Academic and Experimental Records for the Respondents", "Request for the introduction of effective teaching stimuli", and "Request for the introduction of behaviors that reduce the effectiveness of teaching”. In this survey, the statistical society was asked to present factors with desirable effects and/or behaviors with undesirable effects on teaching effectiveness in the accounting discipline. The content analysis method analyzed the members' proposed effective factors. 

A total of 70 accounting faculty members participated in this survey, resulting in the identification of 579 effective factors, from which 310 items deal with factors with positive effects and269 items deal with factors with undesirable effects. Given the consensus among survey participants on the effective factors, repeated factors identified were classified into 6 general classes of factors with desirable effects and 12 with undesirable factors on teaching effectiveness. From among the identified factors, factors such as the dominance of the professor on the subject being taught, the professor's interest in accounting, teaching in this field and the subject being taught, active participation of students in classroom topics and use of credible teaching resources by the latest scientific achievements, as factors with desirable effect, and lack of appropriate structural and environmental conditions, student's low interest, motivation and scientific level, the professor's insufficient dominance on the subject and their inattention and improper ethical behavior toward the student were emphasized by the subjects as factors with undesirable effects on the effectiveness of teaching. The research findings align with Sherman et al. (1987) the quest for excellence in university teaching; Young & Shaw's (1999) profiles of effective college and university teachers; Stice & Stocks (2000) on effective teaching techniques; Polk's (2006) traits of effective teachers; Gurney (2007) five factors for effective teaching; Aregbeyen (2010) Students Perceptions of Effective Teaching and effective lecturer characteristics at the university of Ibadan, Nigeria; Stout & Wygal (2010) negative behaviors that impede learning: survey findings from award-winning accounting educators; Delaney et al. (2010) students' perceptions of effective teaching in higher education; Wygal, Watty & Stout (2014) drivers of teaching effectiveness; Wygal & Stout (2015) shining a light on effective teaching best practices. This indicates the high validity of the findings of this study. Therefore, using the factors identified in this study into the teaching process of accounting professors can increase the quality and effectiveness of their teaching. 

The result of the study suggests that about the factors with desirable effects, a significant emphasis of accounting Instructors in the statistical population was on "the factors dealing with educational content and teaching tools and methods" and "factors dealing with instructor characteristics" and about undesirable effects, the significant consensus was on "structural and environmental factors", "low interest, motivation and scientific level of students", “instructor’s lack of mastery on the topic being taught”, and “instructor’s inattention or improper moral behavior toward students” as the factors influencing teaching in the accounting discipline. Hence, according to the agreement between the accounting faculty members on the factors affecting the effectiveness of teaching identified in this research, the following are suggested: To better enhance their teaching, professors active in the field of teaching accounting add to their agenda the factors with promising impacts on the effectiveness of teaching recognized in this research, implement them in practice and during training, and avoid the factors with an adverse influence on the teaching effectiveness as identified in the teaching process.

Fraud is likely globally the most costly and common form of financial crime. The Fraudsters attacked large multinational businesses, small private companies, government agencies, nonprofits, and every other size or type of organization imaginable. The (ACFE) report truly is a global study of occupational fraud, and as its results make clear, no organization is immune from these crimes. According to the ACFE report, global losses are likely measured in trillions of dollars. This represents money that could have been spent creating jobs, producing goods and services, or providing public services. Instead, it went into the pockets of fraudsters. Internal auditors have a unique position in the fight against fraud to prevent and detect fraud because they are considered part of the internal controls (IC) that continuously evaluates and monitors the IC. IC is regarded as the primary mechanism of prevention, deterrence and detection of fraud. According to The International Standards for The Professional Practice of Internal Auditing (Standards), Internal auditors must have sufficient knowledge to evaluate the risk of fraud and must exercise due professional care by considering the Probability of significant errors, fraud, or noncompliance and the internal audit activity must evaluate the potential for the occurrence of fraud and how the organization manages fraud risk. The standards require the internal audit activity to evaluate the potential for fraud and how the organization manages fraud risk. Internal auditors must consider the probability of significant errors, fraud, noncompliance, and other exposures when developing the engagement objectives, and Internal auditors must exercise due professional care by considering the Adequacy and effectiveness of governance, risk management, and control processes & Probability of significant errors, fraud, or noncompliance. According to recent corporate governance reforms, Iranian companies have been required to establish an internal audit unit since last decade. The major companies listed on the Tehran Stock Exchange have established an internal audit function to fulfil the recent requirements. In recent years, the risk of fraud in Iranian organizations has increased as various frauds are disclosed in various organizations. These disclosures destroy the trust of investors and the general public. With the loss of trust, great damage is inflicted on companies and society. Therefore, the prevention of fraud is very important. Considering the importance of fighting against fraud and considering the unique role and position of internal auditors in companies in this regard and considering that recently internal audit Functions have been established in Iranian companies, so considering their reaction to the risks of fraud are not explained and also due to the lack of similar Iranian research in the past, this study examines the response of internal auditors to the risks of fraud in Iran.

Participants in this study are 106 chief audit executives of companies listed on the Tehran Stock Exchange in 2021. Data were collected by survey. This research questionnaire is based on the 2015 Common Body of Knowledge (CBOK) study of the Institute of Internal Auditors Research Foundation (IIARF) with slight changes. This study studied about 20% of the statistical population using random sampling. The response of internal auditors is measured through the professional competence of the human resources of the internal audit unit, how the internal audit work is performed, and the tools and software used by the internal auditors.

Analysis of the Research participants' responses and perceptions shows that Internal auditors lack sufficient competence and knowledge to evaluate and respond to the risk of fraud, they do not have enough knowledge about fraud prevention and detection techniques, mainly because they do not assess the risk of fraud, and they mostly do not use new tools to respond to the risk of fraud.

Generally, according to the analysis result and the chief audit executive of companies listed on the Tehran Stock Exchange opinion, internal auditors do not adequately respond to fraud risks. That is, the internal audit functions of Iranian companies lack the necessary qualifications and resources and do not have appropriate formal procedures to assess the risk of fraud in the performance of audit work. Probably, this situation could be due to the low maturity of internal audits due to the infancy of internal audits in Iranian companies due to the recent corporate governance reforms in Iran. These findings indicate that internal audit in Iran requires special attention. Further promotion of university and professional education and allocation of sufficient resources to the internal audit units of Iranian companies are the leading suggestions of this research.

Every corporation continuously seeks to achieve its predetermined goals. In this regard, the corporation defines its strategy as achieving its goals. In this direction, essential questions are faced by corporations. Questions such as whether the business is moving toward achieving predetermined goals. How can the movement of the business towards its goals be improved? How does each business component play a role in achieving the goals? Sometimes more fundamental questions arise for the corporation. Questions such as whether the purposes of the business are correctly defined. Is the strategy adopted by the business appropriate? In order to answer these questions, businesses constantly check their path towards their goals by using performance evaluation models. Performance evaluation, through clarifying the performance of the business in moving towards the goals, helps managers and other stakeholders to identify the business's strengths and weaknesses, evaluate the business's success in various functional areas and take appropriate measures to correct the deficiencies. Despite numerous studies on performance evaluation and the different models to measure a corporation's performance, there is no clear conceptual framework for performance evaluation in corporations. This has led to the fact that the available performance evaluation models do not comprehensively cover different dimensions of organizational performance. Also, this makes designing new models or choosing from existing models a challenging decision. Therefore, a conceptual framework for performance evaluation is needed in management accounting to clarify the dimensions and characteristics of an appropriate performance evaluation model. The main question of this research is to recognize the phenomenon of performance evaluation and identify the components of the conceptual framework of performance evaluation to be considered as a basis for developing and evaluating performance evaluation models. 

This research has presented the conceptual framework of performance evaluation and the requirements of performance evaluation models using the qualitative research method of grounded theory. Data was collected through in-depth interviews with experts in this field with epistemic and performative expertise. The theoretical sampling method has been used in this research. Also, the interviewees were selected using the snowball method. Sampling and data collection continued until theoretical saturation was reached. Theoretical saturation was achieved by conducting 16 interviews. 

The resulting conceptual framework first identifies the drivers that led to the emergence of the performance evaluation phenomenon. These drivers include intra-organizational and extra-organizational drivers. Extra-organizational drivers have competition and the complexity of the business environment, and intra-organizational drivers include performance control, planning and budgeting, motivating and rewarding employees, and identifying opportunities for performance improvement. All drivers are summarized in better decision-making for optimal resource allocation. In the next step, the performance evaluation master plan is presented in three sections: goal setting, performance measures setting, and evaluation and reporting.The goal-setting section determines what the organization is looking for and what information requirements the performance evaluation system should answer. The goal-setting section involves identifying the goals and strategies of the organization and its implementation plans, as well as identifying users of performance evaluation information and their requirements. Identifying the users of the performance evaluation system and their information needs is integral to the goal-setting section. Performance evaluation has different business users, including the board of directors, CEO, senior executive managers, department managers, and company employees. The nature of the work of these groups is different so they will have additional information requirements. Therefore, it is necessary to accurately identify the users of the performance evaluation system and their information requirements.The performance measures setting is the section in which performance measures are defined based on the goal-setting section and factors, including organizational levels, period, criteria, tools, and performance dimensions. Based on the presented conceptual framework, the relationship between performance measures is identified after determining the performance measures, and a quantitative quota is determined for each of them. In addition, performance measures are weighted based on their importance. Performance measures should be transparent and understandable for evaluators and users of the performance evaluation system and communicated to all evaluators from the beginning.The evaluation and reporting stage includes performance evaluation by comparing the actual performance and the quota of performance measures and reporting and informing the results. In this conceptual framework, the consequences of the performance evaluation systems as well as the factors affecting them, are presented. The consequences of performance evaluation can be favorable or unfavorable. In this regard, limiting creativity, a negative sense of control, and creating a sense of employee discrimination are undesirable consequences of performance evaluation. Improving performance, improving the evaluation and reward system, and identifying weaknesses and strengths are the desirable consequences of performance evaluation. Factors affecting the performance evaluation master plan include organizational culture, level of organizational maturity, and the performance appraiser. 

It should be noted that the information needs of the managers inherently influence management accounting. Since factors such as business environment, organizational culture, management style, etc., are different in different organizations, the information needs of managers in organizations are different. Therefore, a single performance evaluation model cannot be used. The conceptual framework presented in this study has identified macro factors of performance evaluation so that researchers and activists in management accounting can design and implement their own appropriate performance evaluation models based on this conceptual framework. Furthermore, this proposed conceptual framework and its checklist can be used as a criterion for reviewing the completeness of existing performance evaluation models and their implementation plans.In Iran, attention has recently been increasing to management accounting and its techniques. Performance evaluation is also emerging as one of the critical areas of management accounting in Iranian organizations. The results of this research can be helpful in the development of performance evaluation in Iran's business environment based on scientific studies.

With the change in society's approach and the development of capital markets, today, accounting information systems play a vital role in the information circulation of companies in the development of stakeholders' decisions because many economic decisions are made based on the information obtained from these systems, which form a major share of securities exchanges. Integrated reporting as a new basis for improving the quality of financial reporting, taking into account the latest developments in this field, creates this opportunity. In addition to disclosing quality information, to fill information gaps by providing integrated information about all value-creating activities in the company. Today, reporting is not just for information, but with the expansion of management and business concepts; companies look to all stakeholders and significant changes in business methods, capital generation and the field of interaction with stakeholders to meet this need; turning to integrated reporting as a basis for developing stakeholder engagement values can be very important and effective. However, the lack of coordination and balance between the structure and systems, such as the financial reporting system, means that the functions of the integrated reporting method cannot create comprehensive value. This research aims to develop Autopoietic Theory on the effect of corporate structure's content dimensions on developing an integrated reporting financial paradigm.

The present research is considered applied research from the result approach and is classified as descriptive/correlational research in terms of purpose. Because it studies the data related to a period 2019-2020, based on the method of cross-sectional data analysis, based on path analysis and the structural modeling framework of Partial Least Squares (PLS), data related to the reporting integration variable were extracted through the company information disclosure scorecard based on financial statement reports and data related to content dimensions were collected by sending a questionnaire to the managers of the surveyed companies.

Based on the results, it was determined that the highest average amount is related to the component of the technology dimension in the dimensions of the content dimensions of the companies' structure, which indicates the level of influence of technology in the content fit of capital market companies, which suggests the need for advanced knowledge in competitive market conditions. Also, the mean and median of integrity reporting are 0.58 and 1.00, respectively. On the other hand, it was found that the highest standard deviation is related to the variable of the environmental dimension of content dimensions, which indicates the level of variability of the external environment of companies in their decision-making functions. This result shows how much the participants' opinions regarding the environmental dimension are scattered on the Likert spectrum. Also, the results showed that the content dimensions have a positive and significant effect on developing the reporting integrity paradigm.

Based on the hypothesis test of the research, it was determined that, based on the expansion of the autopoiesis theory, which expresses the level of alignment of the structure with the system, the content dimensions as the structural basis of a company could increase the positive effect in the reporting integration paradigm. This result is indicative of this theoretical issue in the formation of the theory of autopoiesis that companies that adapt the system based on circular causality, that is, external changes based on social expectations and values, have institutionalized external challenges in themselves, and this issue It increases the resulting values for the beneficiaries. Because the company, based on the principle of commitment to disclosure and integrated reporting, strives to achieve consistent content features such as strategies and technologies, create company size and cultural dimensions with information requirements to strengthen inclusive values in this sector. Values that are more based on effective functions of information for stakeholders. On the other hand, in the analysis of this result, it is essential to mention that the autopathic structure of companies helps a system such as financial reporting so that the level of interaction of the stakeholders based on information values takes a more coherent form and the link between the company's functions and the consequences resulting from these functions because Creating inclusive values for the stakeholders should be balanced. Therefore, the interpretation of autopsies helps the integrity reporting system to create stability. The company commits to allowing the system to meet the stakeholders' needs in the dimension of financial decisions based on reporting integrity. This result showed that based on the development of the utopia theory, which expresses the level of alignment of the structure with the system, the content dimension as a structural basis of a company could increase the positive effect on the reporting integration paradigm.

This study aims to explore how the commercialization of audit firms relates to auditors' subjective well-being (SWB). Nowadays, with the complexity of the governance structure of companies and the increase of agency costs, the need for independent auditors by shareholders has increased increasingly; the customer orientation of audit institutions is motivated by commercialization and has become an integral part of the audit profession, it can exacerbate agency costs, which raises concerns for shareholders. One of the most important motivations for accounting graduates to enter the audit profession is gaining subjective well-being. In psychological research, well-being measures people's quality of life. The subjective well-being of the staff of audit firms is largely related to their income level in audit firms. In recent years, with the increase of private audit institutions, the competition between audit institutions has increased to gain market share, and audit institutions have become inclined towards commercialization. The present study examines the relationship between subjective well-being and commercialization in audit firms. In addition, we examine whether the size of audit firms affects the relationship between commercialization and subjective well-being. 

This research is quantitative and is in the category of descriptive studies. A questionnaire was used to collect research data to examine the subjective well-being of auditors like other empirical research conducted in the context of behavioral audit issues. Due to the uncertainty of the population, the sample size is 387 participants; therefore, in the present study, to ensure the adequacy of the received questionnaires, 430 questionnaires were distributed among auditors working in audit institutions and audit organizations in the year 2022, and 365 questionnaires were finally approved. The data analysis was then performed based on descriptive statistics and regression. Pearson's correlation coefficient and the comparison test of the mean, which are part of the parametric statistical tests, have been used. In such a way, Pearson's correlation has also been used for more robustness of the research results in addition to regression analysis. 

This research had two main findings. The first finding indicates a positive relationship between commercialization in audit firms and subjective well-being. The findings indicated that the three aspects of commercialization (market orientation, customer orientation, and firm process orientation) are positively associated with three aspects of subjective well-being (personal satisfaction, job satisfaction, and work environment). The second finding indicates that the size of the audit firm does not affect the commercialization of audit firms and the subjective well-being of auditors. In addition to the research hypotheses, the differences in the views of the sample were examined, and the results are presented as follows: (1) There is a significant difference between different levels of education and commercialization; (2) There is a significant difference between different levels of firm size and commercialization; (3) There is a significant difference between different levels of organizational tenure and commercialization; (4) There is a significant difference between different levels of age and commercialization; and (5) There is a significant difference between different levels of organization and commercialization. 

This research has been done due to the increasing criticism of the decrease in audit quality due to auditors not having reasonable subjective well-being. The study highlights the importance of studying the relationship between commercialization and the subjective well-being of auditors. Commercialization in the audit profession defines the efforts of audit institutions to increase revenue and retain clients. Auditors working in market-leading firms see commercialization as a strong driver of job satisfaction. The results contribute to the ongoing debate about the normalization of commercialization within the audit profession by theorizing on and providing empirical support for the positive consequences of commercialization. Also, the results of this study can be used as a criterion for audit firms to maintain the workforce by increasing their income level. Besides these, paying attention to the views and opinions of auditors and examining the difference in their views on the commercialization of audit firms and what is now known as the merger of audit firms can be useful for the future of the audit profession.

Investors which enter the capital market, seek to find ways and try to formulate and apply strategies that can win in the market and earn additional returns. This view is in direct opposition to the market efficiency hypothesis; Because the efficient market hypothesis states, there is no specific trend and pattern in the performance of securities prices, and the behavior of prices is random and unpredictable. According to the efficient market hypothesis, portfolio performance is independent of its past performance; But in the trading strategies of acceleration, one tries to predict the future performance by using the past performance and create additional returns. Based on the hypothesis of an efficient market, acceleration trading strategies are among the anomalies and exceptions of the capital market, which are used to take advantage of the serial correlation in the yield of securities. There are different types of momentum trading strategies. Profit acceleration and momentum strategies are two of the most widely used acceleration trading strategies.In this regard, the concept of deviation from financial leverage to the average is one of the factors that can affect this abnormality of the capital market. Deviation from the financial leverage to the average means that the changes in the financial leverage have a deviation towards the average regardless of the financing decisions and the existence of the target financial leverage. Deviation from financial leverage to the mean seems a surprising concept at first sight; But the explanation of this issue is very simple; Because there is a rationale for why the average debt ratio that is below the limit increases and those that are above it decrease, even with random financing decisions. The phenomenon of deviation from leverage to the mean is one of the factors affecting this anomaly When the company seeks to use more equity for financial provision, the ratio of financial leverage increases; Therefore, the company bears the cost of issuing shares and does not reach its goal, which increases the cost of the company's profit and, as a result, reduces the profit acceleration over time. Therefore, it seems that the deviation from the financial leverage to the average has a negative effect on the additional return of the profit acceleration strategy.On the other hand, increasing the percentage of debt in the capital structure increases the company's risk and the attractiveness of the company's shares decreases for investors, and as a result, the share price decreases, and this price decrease over time reduces the additional momentum return; Therefore, the concept of deviation from the financial leverage to the average has a negative effect on the excess return of momentum. The additional return of trading strategies including profit acceleration and momentum strategies means that stocks that have recently had a surprise in profit or stock price will continue to act in the same direction in the near future. In other words, a stock that has had a positive adjustment will have a good yield in the near future. Based on what was said, the company's financial leverage ratio, regardless of financing decisions, tends to the average and affects changes in profit and momentum; Therefore, in this research, by using the Monte Carlo simulation method and making random changes in the amount of debt and equity, the effect of the concept of deviation from financial leverage to the average on the additional return of profit acceleration and momentum strategies is investigated. This research in terms of its purpose is a part of applied research, and in terms of methodology, it is a post-occurrence causal correlation research. In this research, to collect information in the field of literature and research background, the required information has been collected by reading books, articles and searching on internet sites. Also, in order to collect the necessary information to test the hypotheses, Rahvard Navin software, Stock Exchange website and Codal website were used. The additional return of acceleration trading strategies, including profit acceleration and momentum is measured by buying past winning stocks and selling past losing stocks, and the Bootstrap simulation method has been used to measure the variable of deviation from leverage to the mean. For this purpose, a sample consisting of 1430 companies listed on the Tehran Stock Exchange during the years 2008-2020 has been investigated using multivariate regression. The results of the research showed that the deviation from leverage to the mean for 3- and 6-month strategies has a negative and significant relationship with profit acceleration and momentum; But for 12- and 24-months strategies, the deviation from the leverage to the mean does not affect on the profit acceleration and momentum. The negative and significant value of the variable coefficient of deviation from the financial leverage to the average for the period of 3 and 6 months means that there is an inverse and significant relationship between the increase in the deviation from the financial leverage to the average and the additional yield of profit acceleration in the time period of 3 and 6 months. This result shows that by increasing the financial leverage and moving away from the average (optimal financial leverage), the abnormal return rate around the profit announcement in the time horizon of 3 and 6 months is reduced, and vice versa, as the financial leverage decreases and approaches the optimal financial leverage, the return rate Abnormality around earnings announcement increases in 3 and 6 month’s time horizon. In other words, there is a possibility of increasing the additional yield of profit acceleration in the Tehran Stock Exchange in the time horizon of 3 and 6 months by reducing the concept of deviation from financial leverage to the average. This result shows that the best strategy for investigating the effect of deviation from leverage to the mean on the additional return of profit acceleration and momentum is short-term and medium-term time strategies. One-year and two-year time strategies cannot explain the phenomenon of deviation from leverage to the mean due to the long-term effect of economic factors on profits and stock prices. Also, the phenomenon of deviation from leverage to the mean shortens the managers' hands to optimize the leverage and reduces the profit acceleration and momentum acceleration; Therefore, choosing the right optimal leverage and correcting it in a timely manner is an effective factor in continuing the trend of future earnings and returns of companies.