نشریه چشم انداز حسابداری و مدیریت
سال ششم شماره 78 (بهار 1402)

The present study examines the relationship between audit quality and company fraud with audit fees and auditor turnover. This research is an applied research in terms of its nature and descriptive method and in terms of its purpose, and since in the current research the current state of the variables has been analyzed by collecting information through past information, it is in the ranks of descriptive studies. And it is included after the event. In the course of conducting this research, three hypotheses were formulated and 1400 companies were selected through systematic elimination sampling for the 7-year period between 1394 and 1400 as the next year, and the data related to the research variables after being compiled in Excel software with They were analyzed using Eviuz version 10 statistical software. The results of the hypothesis test showed that there is a significant inverse relationship between audit quality and company fraud. And there is a significant relationship between audit quality and company fraud with the role of audit fees. Also, there is a significant relationship between audit quality and company fraud with auditor turnover role.

The purpose of this study is to investigate the relationship between the quality of internal control and transactions with related parties with the ability to compare accounting information. This research is a descriptive study in terms of nature and method and an applied research in terms of purpose. Post-event type included. In the course of this research, two hypotheses were formulated and 140 FIRM were selected through sampling by systematic removal method for a period of 8 years between 2013 to 2020 and data related to research variables after compilation in Excel software using software Ives statistics were analyzed by logistic and linear regression pattern. The results of testing the hypotheses showed that there is a significant direct relationship between the quality of internal control and the ability to compare accounting information. And there is a significant inverse relationship between transactions with related parties and the ability to compare accounting information

Price synchronicity explains the range of the company's efficiency that is explained by market and industry efficiency, and the use of low price synchronicity means a low effect of industry information on price. The purpose of this research is to investigate the relationship between the readability of financial reporting and the synchronicity of stock prices. The statistical research population of companies admitted to the Baghdad Stock Exchange and the studied sample includes 140 admitted companies during the years 1396 to 1400. The research method is descriptive and in terms of the relationship between the variables, it is a combination of causality-correlation, and it is practical in terms of the goal. The regression method and panel data as well as the fixed effects model were used to process and test the hypotheses. The results of the hypothesis analysis showed that the readability of financial reporting has a negative and significant relationship with the simultaneity of stock prices.

Dissatisfaction with the traditional performance evaluation criteria has led to various proposals regarding new performance evaluation criteria. One of the most important criteria is economic added value. The maximization of shareholder wealth is the main goal of the business unit, and today economic added value is mentioned as the best indicator of internal performance evaluation, which is an indicator of increasing shareholder value. The purpose of this research is to investigate the effect of women's presence in the audit committee and research and development costs on economic added value. The statistical population of the research companies admitted to the Tehran Stock Exchange and the studied sample includes 140 admitted companies during the years 2016 to 2016. The research method is descriptive and correlational in terms of the relationship between variables, and it is practical in terms of purpose. The regression method and panel data as well as the fixed effects model were used to process and test the hypotheses. The results obtained from the analysis of the hypotheses showed that the presence of women in the audit committee has a positive and significant effect on the added economic value, and research and development costs have a positive and significant effect on the added economic value.

The present study examines the impact of corporate governance on the relationship between excess cash and company value. This research is practical in terms of purpose, and from the point of view of correlation methodology, it is causal type (post-event). The statistical population of the research is the companies admitted to the Tehran Stock Exchange, and using the systematic elimination sampling method, 130 companies were selected as the research sample in the 6-year period between 1395 and 1400. The method used to collect information is a library, and the relevant data for measuring the variables were collected from the Kodal website and the financial statements of the companies, and basic calculations were made in Excel, then Stata software was used to test the research hypotheses. The results of the research show that there is a relationship between excess cash and company value. Also, corporate governance has a significant effect on the relationship between excess cash and company value.

The purpose of the present study is to investigate the relationship between the brand and the buying behavior of 8-12-year-old Kokan in Tehran. The present research is descriptive of correlation type. The statistical population of the research includes children from 8 to 12 years old in Tehran. In order to select the sample group of children aged 8 to 12 in Tehran, a multi-stage cluster sampling method was used. To measure the variables of the research, a researcher-made questionnaire with an answer package was used. This questionnaire has 20 questions that are arranged in a 5-point Likert scale (very little 1, little, medium, much and very much 5). The questionnaire measures 4 components (type of product packaging, color of product packaging, images on product packaging, conceptualization of brands in children's minds) in relation to children's purchasing behavior. To determine the validity of the questionnaire, the index of content validity ratio (CVR) was used. The CVR results indicated that all the questions were larger than the table number (Lawshe). This article indicated that essential and important questions have been used in this tool. The reliability of the questionnaire was also measured after the preliminary study by statistical techniques (Cronbach's alpha) and with the help of SPSS software, which is 0.92. Pearson's correlation and multivariate regression (step by step) statistical tests were used to analyze the data. The results of the research showed that there is a significant relationship between the child's buying behavior and each of the brand components (type, color, image on the package and the conceptualization of the brand in the child's mind), of course, the component of the image on the package has The most impact and conceptualization of the brand has the least impact.

One of the important factors to solve the economic problems of countries is the expansion and development of investment, but this alone is not enough and due to the limitation of financial resources, in addition to the issue of investment development, increasing the efficiency of investment is also one of the important issues. The purpose of this research is to investigate the moderating role of management overconfidence on the relationship between social relations of the board of directors and investment efficiency. The statistical research population of companies admitted to Tehran Stock Exchange and the studied sample includes 140 admitted companies during the years 2015 to 2019. The research method is descriptive and in terms of the relationship between the variables, it is causal-correlation, and in terms of the objective, it is applied and in terms of the event, it is post-event. The regression method and panel data as well as the fixed effects model were used to process and test the hypotheses. The results obtained from the hypothesis show that managerial overconfidence has a negative and significant effect on the relationship between social relations of the board of directors and investment efficiency.

Brands should be managed as valuable and long-term assets of companies. In consumer marketing, brands are the primary points of differentiation between competitive offerings and can be critical factors for companies' success. The purpose of this research is to investigate the effect of customer marketing on the reputation of the company and its relationship with the special value of the brand. The research method is descriptive-survey and correlational in terms of implementation and qualitative in terms of data. The statistical population of the research is 258 employees of the private sector of Kermanshah, and the sample size was determined using the Cochran formula of 146 people, who were selected through simple sampling proportional to the volume. In order to analyze the data, structural equation modeling and path analysis were performed. First, the measurement model was examined and then the conceptual model of the research was fitted in the statistical population. The results of the analysis of the hypotheses showed that the company's reputation has a direct and significant relationship with the brand equity, customer marketing has a positive and significant effect on the company's reputation, customer marketing has a positive and significant effect on the brand equity, and customer marketing has a positive and significant effect on the relationship between The reputation of the company and the special value of the brand have a positive and significant effect.

In recent years, researches related to conservatism in financial information have increased significantly and various researchers have examined and tested the mutual relationship between conservatism and the fundamental variables of financial information. Almost all previous researches conducted in the field of conservatism of financial information have been related to quantitative conservatism, i.e. conservatism in financial numbers; The purpose of this research is the effect of managers' behavioral characteristics on the transparency of financial information; The role of conservatism in the electric power distribution company of Lorestan province. In this research, a questionnaire was used based on previous research and elite opinion. This study focused on the model and behavioral characteristics of managers on financial information transparency; The conservatism role helps.Our findings also make managers more aware of the use of financial information transparency. The results show that there is a meaningful relationship between the components.

The current research investigates the effect of ownership concentration on real profit management with an emphasis on economic recession. This research is practical in terms of purpose, and from the point of view of correlation methodology, it is causal type (post-event). The statistical population of the research is the companies admitted to the Tehran Stock Exchange and using the systematic elimination sampling method, 129 companies were selected as the research sample in the 6-year period between 1395 and 1400. The method used to collect information is a library, and the relevant data for measuring the variables were collected from the Kodal website and the financial statements of the companies, and basic calculations were made in Excel, then Stata software was used to test the research hypotheses. The results of the research show that ownership concentration has an adverse effect on real profit management. However, economic recession has a direct impact on the relationship between ownership concentration and real profit management.

The purpose of the research: 

The general purpose of the current research is to determine the effect of corporate social responsibility performance on the cost of equity capital with the role of operational risk mediator in companies admitted to the Tehran Stock Exchange and to provide practical and operational solutions.

This research is a post-event research in terms of methodology. On the other hand, the present research is descriptive in terms of correlation type and based on regression equations, and it is applied in terms of purpose. The statistical population of this research includes all the companies admitted to the Tehran Stock Exchange between 1394 and 1399, from which a sample of 100 companies was selected according to Cochran's formula from the statistical population to conduct the tests.

The results of the research showed that there is a negative and significant relationship between corporate social responsibility and the cost of capital and operational risk of companies listed on the Tehran Stock Exchange. Also, operational risk is a mediating variable between corporate social responsibility and cost of capital, and the mediating effect is different between long-term and short-term risk.

Today, the quality of a product or service is defined based on the extent to which it meets the needs and expectations of the customer. The purpose of this research is to investigate the degree of customer-centricity and the performance of the company. It was formed by the employees of the chain stores of Afogh Korosh, who, by determining the sample size, 302 people, were selected through the stratified sampling method and surveyed. The data analysis was done through SPSS software and the analysis The hypotheses of examining the degree of customer-centricity and the performance of the company in the chain stores of Afogh Korosh have a positive and significant effect and were confirmed.

In this regard, the present study examines the impact of corporate governance mechanisms on the valuation error of companies listed on the Tehran Stock Exchange in the period of 2015-2015 (125 companies). For this purpose, by using the field investigation method, the information was extracted and the data after collecting from the financial statements were tested and analyzed using the methods of descriptive statistics and panel data model. The results of the hypothesis showed that the impact of investment shocks on the company's stock returns during the life cycle.

 The purpose of this article is to deal with the efficient market hypothesis for behavioral finance: investigating the factors influencing the behavior of investors. Investors should use new methods to understand and make better decisions in financial markets. Behavioral finance examines the thoughts, insights, and emotions involved in the decision-making processes of investors, behavioral finance tries to prove why financial markets are inefficient, also behavioral finance looks for the impact of psychological processes, sociology, neuroscience and institutional factors in investors' decisions. current research is a developmental application in terms of its purpose, and a descriptive survey in terms of collecting data and information. research variables are: speed of information dissemination, consumer behavior, timely information dissemination, general information dissemination, logical behavior and emotional behavior of investors. The socio-statistics of the research includes data collected from 160 capital market participants in the form of a questionnaire. In the present study, SMART PLS3 software was used to analyze the collected data from the structural equation model. The results of the research indicate that investors should pay attention to variables such as the speed of information spread and the mentioned variables in their investment decisions, because it has a significant impact on their decisions.

This research examines the short-term and long-term effects of the diversification of bank income and assets and the performance of the banking sector on the behavior of bank stocks in selected banks admitted to the Tehran Stock Exchange. In this research, all the private banks active in the Tehran Stock Exchange, among which 18 banks are the research sample from 1390 to 1394. In fact, all private banks were selected as a community, and then by applying conditions and restrictions, the qualified sample was considered as the research sample, and finally 18 banks were used as the research sample. Examining the hypothesis of the existence of a long-term relationship between the research variables in the studied banks shows that, first, Johanson's test shows the existence of a long-term relationship between the research variables. It also extracts the long-term vector corresponding to each model that shows the long-term coefficients. Secondly, the one-way causal relationship has been confirmed from assets diversification variables, income diversification variables and banking sector variables towards stock market fluctuations in selected banks.

With the increase in the level of competition and the need for greater flexibility in production, companies have tended to collaborate with other companies and outsource activities in order to increase their market share and gain higher profitability. However, the extent of the impact of this outsourcing on the financial performance of companies is not known and this impact can be affected by mediating and moderating variables. The purpose of this study is to investigate the influence of companies' financial performance on their global outsourcing along with the role of innovation orientation and their relational capital with other companies. This research is practical in terms of purpose, and in terms of research method, it is in the field of correlational descriptive studies. The statistical population of this study is the manufacturing companies in Eshtehard Karaj Industrial Town, including (576) companies, which were selected using the Morgan sampling method and the random selection method, a sample size of 236 people. Data analysis was also done with structural equation approach and using P.L.S software. The findings showed that global outsourcing has a significant positive effect on the financial performance of companies, especially with the mediating role of innovation. Meanwhile, the more the company's communication capital with supplier companies, the greater the impact of outsourcing on innovation and, in turn, innovation on the financial performance of companies.

The purpose of this study is to investigate the relationship between product design and customer purchase performance with the mediating role of brand association in consumers of packaged pistachios in Kerman city. The research method was applied in terms of purpose and descriptive in nature with correlational study. The statistical population was all pistachio consumers in Kerman city in 1400, who visited pistachio stores to buy packaged pistachios of Karna company. Due to the unlimited population, 334 people were randomly selected as a statistical sample. The tool of data collection in this study was a questionnaire, and the product design questionnaires of the Lyonendank model (2019), the customer purchase performance of the Segra et al. model (2007) and the brand association model of Angok Fan and Qantos (2013) were used. The validity of the tool was checked and confirmed by the method of content validity and reliability with Cronbach's alpha. Data analysis was done by Spss and Amos software. The findings showed that there is a significant relationship between product design and customer purchase performance with the mediating role of brand association in consumers of packaged pistachios (p<0.05). There is a direct and significant relationship between product design and brand association (p<0.05), between brand association and customer purchase performance (p<0.05) and between product design and customer purchase performance in pistachio packaging consumers (p<0.05). . Based on the findings, it seems that increasing the product design and increasing the association and mental image of packaged pistachios can increase the purchasing performance of customers of this product.

Environmental risks have always been considered as one of the most important issues of human societies, and planning to deal with and prevent these risks and their harmful effects has been among the long-term goals of the aforementioned societies and is one of the great challenges of mankind throughout the history of living on Earth. Earth has been facing environmental hazards and protecting human life and property with them, so it is always necessary to use scientific methods in studies related to environmental hazards. At the beginning of the third millennium, the science of foresight, in addition to the analysis of past trends, discovered, invented and evaluated possible, probable and desirable futures, and countries that want fundamental changes, based on sustainable planning based on scenario design with a foresight approach. They have planned their future development. In this research, first, according to the history, relative position and available national and regional information of the city of Ghabadaran, a list of 32 types of hazards that threaten the city. Identify and determine their reliability and validity based on the questionnaire and based on the main factors of probability, consequence, degree of exposure, the extent of the area affected by the risk, the duration of the impact and the rate of occurrence with very low, low, medium, high and very high values using Environmental risk options are prioritized using the TOPSIS method. The results of the TOPSIS method output in Bagh Bahadran city, the destruction of forest and vegetation, the reduction of surface and underground water caused by factors inside and outside the city, drought and traffic accidents, have been assigned the highest risks in the order of priority.

In this regard, the present study examines the role of gender diversity of the board of directors and auditor expertise on the quality of accounting information of companies admitted to the Tehran Stock Exchange in the period of 2015-2015 (90 companies). For this purpose, by using the field investigation method, the information was extracted and the data after collecting from the financial statements were tested and analyzed using the methods of descriptive statistics and panel data model. The results of the hypothesis showed that the gender diversity of the board of directors and the auditor's expertise have an adverse effect on the quality of accounting information.

Some managers have this motivation to abuse financial reporting for their own benefit in certain circumstances. For example, managers, within the framework of accepted accounting principles, inflate profits in periods of heightened investor sentiments in order to gain benefits for themselves and related parties, in this situation, it is possible to create a significant difference in quality. Financial statement information will be available during periods of high investor sentiment. On the other hand, the existence of political connections leads to the existence of a kind of support for companies with political connections, which is expected to be stronger in these types of companies. Therefore, the purpose of this research is to investigate the relationship between investors' feelings and fraudulent reporting, and also to investigate this relationship in companies with political connections. To achieve the goal of the research, a statistical sample including 135 companies admitted to the Tehran Stock Exchange was selected during the years 2013-2017. This research is based on the goals, applied research type and in the hypotheses in the field of correlational research. In order to classify data, Excel software was used and for hypothesis testing, logit model was used in EViews10 software. The findings of the research show that there is no significant relationship between investors' feelings and fraudulent reporting, but among companies with political relations, since these types of relations cause companies to warm their backs, there is a difference between investors' feelings. and fraudulent reporting, there is a positive and significant relationship. Which indicates the fact that decision makers in companies with political ties see investors' feelings as an opportunity to provide fraudulent reporting for opportunistic behavior and abuse for their own benefit and those related to them.