فصلنامه پژوهش های تجربی حسابداری
سال سیزدهم شماره 1 (پیاپی 47، بهار 1402)

Financial reporting aims to prepare and present information to provide a basis for rational decision-making by investors and creditors. For this purpose, it is required to provide information that is useful and relevant and has the potential to influence individuals’ economic decisions. This study aims to identify the existing problems of disclosure in financial reporting in Iran and present an appropriate pattern for its improvement based on the analysis of data obtained from interviews conducted with experts using the thematic analysis method. The statistical population of the research includes faculty members, employees of professional institutions, financial managers, analysts, and audit partners. A total of 22 interviewees were selected by using snowball sampling. The data obtained from interviews have been analyzed and investigated using the thematic analysis method. The findings of this research are presented in three sections including what affects disclosure in Iran and the current problems of disclosure in financial reporting and solutions to improve disclosure. The existing challenges in the implementation of standards, reduction in the quality of some audit reports, not providing some relevant information, and in some cases, the existence of information overload are some of the problems. Improving the process of developing and implementing standards, providing guidelines on disclosure, and enhancing the audit quality can improve disclosure and thus the effectiveness of financial reporting

Managers can deliberately reduce the narrative of information by complicating its readability, thereby reducing the transparency and understanding of financial statement users. Managers complicate the disclosure of information when they perform poorly. This study aims to investigate the effect of economic and accounting performance criteria on the readability of financial reporting. A sample of 152 companies listed on the Tehran Stock Exchange was selected by systematic elimination method from 2012 to 2021. In terms of purpose, this research is of applied type, and in terms of classification according to the method, it is of descriptive type and the method of data analysis is regression analysis and panel data method. The research results indicate that the economic criteria used in this research have a positive and significant effect on the readability of financial reports. Furthermore, accounting criteria such as return on assets and profit per share hurt the readability of financial reports, and return on equity positively affects the readability of financial reports. The test of combined market and accounting criteria, such as Q-Tobin and price-to-earnings, shows that these variables positively and significantly affect the readability of financial reports. According to the results of the research, we expect that the better performance of companies in the form of economic, accounting, and combined market-accounting variables will cause readability and transparency of information in financial reports and they will not have opportunistic behavior in presenting financial reports and facilitate decision making for investors

The subject of this research is to identify the frequency and content characteristics of articles published in journals under the supervision of the Ministry of Science. The purpose of this study is to investigate the number of qualitative articles, type of analysis method, data collection tools and research scope. The statistical population includes the review of 4208 articles published in 15 journals with scientific-research rank in the field of accounting and related subdisciplines. The research method is using quantitative content analysis technique in the period 2011 to 2021. The results show that the trend of qualitative studies in domestic journals has changed in recent years. Because from 2018 onwards, more articles have been done with a qualitative method than in previous years. Also, in qualitative articles, grounded theory, Delphi, theme analysis and content analysis methods are often used. The articles reviewed are mostly in the field of financial accounting and auditing, and in most of them, interviews have been used as a data collection tool, to conduct human-centered research and in-depth study of phenomena, there is no escape from qualitative research. In this research, the importance and role of qualitative research in increasing the understanding of accounting phenomena was identified. Also, various dimensions of qualitative articles in journals under the supervision of the Ministry of Science were explored.

One of the main challenges of tax auditing in developing countries is the lack of efficiency in resource utilization, which the risk-based tax audit has been developed to overcome them. In Iran, risk-based audits have begun with the implementation of the Integrated Tax System (ITS) in two-time horizons, short-term and long-term. Determining and modeling the risk-measurement indicators for choosing a taxpayer is a key point in the start-up of the risk-based tax audit process that this research deals with. Due to the lack of a theoretical framework on the indicators affecting the tax audit risk, the methodology of mixed exploratory research was used. In the qualitative section, the thematic analysis was conducted through semi-structured interviews. After identifying the concepts (effective indicators) and main themes. Then, for modeling indicators, a questionnaire was developed based on interpretive Structural modeling (ISM) and indicators were then ranked using Analytic Network Process (ANP). Based on the results, the ability to validate data with information systems as the first point of contact between the taxpayer and the tax authority is the most important factor affecting tax audit risk.

We can consider the book value of a firm as a beginning point in valuation, and after it is affected by many various factors, we could reach to the market value of the firm that is observable and can be measured. In this research by focusing on accounting, finance and economics in Iran, we try to reach an integrated model that could explain factors of each domain that affect the gap between the book value and the market value of the Tehran Stock Exchange firms. In this research, we interview 16 experts in accounting, finance and economic domain in Iran. Using grounded theory, we obtain a qualitative model of factors that affect the gap between the book value and the market value of the Tehran Stock Exchange firms. Encouraging indirect investments in capital market, application of IFRS Standards, optimal use of liquidity available, are among the accomplishments of this research that help to change the gap between the book value and the market value of the Tehran Stock Exchange firms

Disclosure of information is one of the important elements of the capital market, which leads to transparency in exchanges and reduces information asymmetry, and leads to increased market efficiency and improved stability performance. With the development of markets and increasing stakeholder expectations, disclosing information related to social issues, sustainable development, and sustainability has become more necessary. Managers will disclose information if the benefits of voluntary disclosure outweigh the cost. Accordingly, the present study aims to investigate the effect of voluntary disclosure of non-financial information (historical and prospective) on the performance of non-financial sustainability of companies. For this purpose, the data of the 120 firms from the statistical population have been investigated and analyzed in the period from 1392 to 1398. The main variables of research are voluntary disclosure of non-financial information and performance of non-financial sustainability. To analyze the data and test the hypotheses, a multiple regression model (using the panel data method) has been used and the findings indicate that voluntary disclosure of historical non-financial information has a positive and significant effect on improving the Performance of Companies' non-financial Sustainability, while voluntary disclosure of future non-financial information does not have a significant effect on the Performance of Companies' non-financial Sustainability.

Investors and shareholders are two groups that have a special interest in risk and returns information. So, the effect of environmental performance on the risk of stock price crashes is the most important information that is considered by users. The present study examines the impact of companies' environmental performance on the risk of stock price crash with an emphasis on accounting conservatism in the Tehran Stock Exchange. This research is applied in terms of purpose and descriptive-correlational in nature. To achieve the research goal, 109 companies were selected from the companies listed on the Tehran Stock Exchange during the years 1390 to 1398 by systematic elimination sampling method and a total of 981 years of the company was considered for analysis. To study the relationships between variables, multivariate regression was used to fit the logistic regression pattern. Also, the combined data method was used to test the hypotheses. The findings show that environmental performance has a negative and significant effect on the risk of stock price crashes. But accounting conservatism as a moderating variable undermines this relationship

The existence of transparent and quality information is one of the main needs of investors. Audi committee as a corporate governance mechanism increases the quality and transparency of the financial information. The purpose of this study is to investigate the relationship between the characteristics of the audit committee and corporate risk disclosure. The risk disclosure index has been calculated using the manual content analysis method. Also, for the audit committee characteristics, the variables of the degree of independence, the degree of financial expertise, and the size of the audit committee have been used. The research sample includes 68 companies for the period 2013 to 2019. The results indicate that among the characteristics of the audit committee, only the size of the audit committee had a significant and direct relationship with the level of risk disclosure. This result is consistent with the resource dependence theory. In addition, among the characteristics of the board of directors, the board financial expertise had a significant relationship with risk disclosure. These mean with increasing the financial expertise of the board of directors, risk disclosure has increased.

Assessing the risk of misstatement is one of the auditors' actions to obtain reasonable assurance of the absence of misstatement of financial statements. This evaluation requires compliance with the criteria of professional skepticism. Professional skepticism is an attitude that always questions everything and critically evaluates audit evidence. The purpose of the present study is to investigate the effect of professional skepticism on the assessment of the risk of material distortion. The time domain of the research is 2019, the selected sample based on the Cochran formula is 384 people and the statistical population of this research is auditors working in public and private institutions. The data collected through questionnaires and scenarios were analyzed using the structural equation method. The results of the research show that professional skepticism has a positive effect on the assessment of the risk of significant distortion. Also, time budget pressure on the relationship between professional skepticism and distortion risk assessment, negative impact and effect of experience (individual variable) on the relationship between professional skepticism and distortion risk assessment were significantly rejected. Auditors are required to exercise a reasonable degree of professional skepticism to detect fraud and misstatement; because when the auditor has a low level of professional skepticism, he tends to ignore the signs of fraud and misstatement. The probability of discovering distortions is higher for auditors with a higher level of professional skepticism, because they do not accept the evidence easily and examine the accounting evidence and information more carefully, both quantitatively and qualitatively.

The present study aims to identify and rank the factors affecting ethical decision-making in accounting and auditing based on multi-criteria decision-making methods. Initially, the measurement indicators of ethical accounting and auditing and the factors affecting them were identified. Then, using the Delphi method, 16 experts in the field of accounting and auditing ethics selected the most effective measurement indicators for the variables and proposed a final model. In this model, individual, social, cultural, organizational, government, and environmental factors, as well as economic, corporate governance, and intelligence, were identified as influential factors in ethical decision-making. To validate the proposed model, 420 financial managers or financial, accounting, and auditing experts were randomly selected in 2021, and 420 questionnaires were distributed. Finally, 403 questionnaires were used in subsequent analyses. The prioritization of ethical indicators was performed using hierarchical, best-worst, and grey methods. In all prioritization methods, the most important factor was the government and legal environment component. Another notable point was the intelligence component, which was considered the least important according to the experts' opinions. After the government and legal environment component, the other most important component was the economic factor. The other components obtained different levels of importance in various prioritization methods.