مجله حسابداری مدیریت
پیاپی 56 (بهار 1402)

The present study explains the relationship between the audit quality and the company's operational efficiency, taking into account the criterion of the auditor's tenure in the industry and the size of the auditor for 108 companies active in the stock exchange during the period from 2011 to 2020 and using the static panel model. According to the estimation results of the model; Subsections of audit quality features include; The size of the auditor and the continuity of the auditor's tenure are significant on the operational efficiency of listed companies, in other words, if the size of the auditor increases by one unit, the operational efficiency of the companies increases by 10 units, and if the continuity of the auditor's tenure as an indicator of the audit quality of a unit increases, the operational efficiency increases. Companies increase by 4 units. According to the results of this research, it can be predicted that the continuity of tenure of auditors and audit institutions with larger size (such as audit organization) compared to other institutions, increases the reliability of accrual items of commercial units. Therefore, it can be recommended to the general assemblies of the companies to use larger audit institutions for the audit of their company. Information that is an inseparable part of the decision-making process, the more transparent and accessible it is, it can lead to more correct decisions in the field of optimal allocation of resources.

The aim of this research is experimentally test the role of compliance with international business standards in improving business processes and company performance, based on the theory of quality management. Does the higher competitiveness and efficiency of the company have an effect or not? The statistical population of the current research is the Tehran Stock Exchange. Through screening, 167 companies selected as the research sample (1670 years-companies). The test of the hypotheses of the research has been done using the multiple linear regression method using the least squares method. The results of the experimental test of the research show that. The independent variable of compliance with international business standards has a direct and significant effect on the market value, the company's competitiveness and the company's efficiency. According to this research, it can be concluded that the financial behavior of companies active in the Iranian stock market is influenced by compliance with international business standards in the field of quality management, and the above standards (environmental standards, quality of services and products, human resources, energy, social activities, customer satisfaction) in Iran have the necessary effectiveness and efficiency and lead to the improvement of financial performance, value creation and efficiency of companies.

One of the previously neglected characteristics of managerial personality، that is، "social capital"، can have implications for dividend smoothing. "Social capital" can be broadly defined as the value of informal commitments and social contracts. The present research has been carried out with the aim of evaluating the impact of the company's social capital on smoothing the distribution of profits in companies listed on the Tehran Stock Exchange. The statistical population of this research is the companies accepted in the Tehran Stock Exchange، that selected by systematic elimination method. The performance data in this research related to a 9-year period in the range of fiscal years 2012 to 2020، based on the limitation of data access. The type of data used in this research was tabular and the method of data analysis was panel data analysis. The results showed that social capital has a positive effect on the behavior of profit sharing smoothing based on the traditional model، smoothing based on the principles of the target payment rate model and the model based on the relative volatility model.

Changes in any field of science will lead to greater dynamics of the functions of that field. Accounting, as one of the areas based on social processes, is no exception to these changes and in order to promote interaction with the needs of stakeholders one can expect the achievement of an integrated and interactive perception between the pillars of the accounting profession with social dimensions due to such changes. Dialogic Accounting as changes resulting from perceptual and social contexts can have pervasive values such as the positive consequences of green accounting from a social and competitive point of view. The Purpose of this research is developing a Dialogic Accounting Model in the Green Accounting Consequences of Capital Market Companies. In this research, which considered methodologically in terms of the nature of the problem and the purpose of the research, the method of data collection was survey-correlation and the research tool was a questionnaire. The statistical population in this study is the managers of the accounting department as a subset of the financial and administrative deputy of the top 50 companies of the Tehran Stock Exchange in 2020-2021. Considering that accounting managers in capital market companies with titles such as Chief Stock Officer or Chief Accountant are in the organizational chart of capital market companies, a total of 96 people participated in this section, which according to this statistical population, which was less than 100 The census criterion was used to select the research participants. Partial least squares analysis (PLS) also used to fit the model. The results showed that Dialogic Accounting has an impact on the Green Accounting Consequences of capital market companies. The results show the development of the Dialogic Accounting Model as a basis of the system in the social context and by transferring the level of capital market expectations as the input of the system and its combination with accounting knowledge occurs as a system process, it can lead to green accounting consequences as a system output.

The main purpose of this study was to investigate the effect of managers' performance and audible tax reporting on the readability of financial reporting. 1276 views. To measure the efficiency of managers, the Demarjian model has used, to measure the bold tax reporting, the difference between declared and diagnostic taxes, and to measure the readability of financial reporting, two indicators of flash and text length have used. In order to analyze the data and test the hypotheses, multivariate regression with combined data model and estimated least squares (EGLS) method used using Ives software version 10. The results show that the efficiency of managers has a positive and significant relationship with the readability of financial reporting, but bold tax reporting has a negative and significant relationship with the readability of financial reporting. Managers' performance also has a significant effect on the relationship between bold tax reporting and financial reporting readability. In addition to these results, the sensitivity analysis test showed that the use of an alternative criterion for measuring the readability of financial reporting has no effect on the main results of the research and the research results are robust.

The main purpose of this study is to investigate the basic principles of professional behavior of management accountants and its impact on the content of management accounting information. The statistical population includes professional industrial accountants who are familiar with various concepts of management accountant. The data collection tool in this study is a questionnaire that has the necessary validity and reliability. The test of hypotheses shows that the code of conduct of management accounting professionals is effective on the quality characteristics of management accounting information in all dimensions, and this shows the importance of professional ethics in accounting and financial units along with other effective factors. According to this study, among the dimensions of the management accounting professional behavior code, respectively, confidentiality, professional competence, objectivity and integrity of management accountants have a significant impact on the quality characteristics of management accounting information. The future of the accounting profession depends on ethical leadership by professional accountants and leaders. It is necessary for them to lead current and future accountants to honor by explaining the importance of high moral standards and teaching the necessity of individual integrity. Obviously, doing so will ensure that in the future the accounting profession can continue its historic role in equitable economic growth and the success and prosperity of nations.

Creative accounting relates to information engineering and financial reporting because it tries to make financial disclosures appear better than what is honestly stated. The aim of the current research is to provide a conceptual model of creative accounting in Iran's environmental conditions. In terms of methodology, this research is one of the qualitative research projects with an approach based on theorizing the context. The statistical population includes experts in the field of theoretical and practical foundations of creative accounting, After obtaining expert opinions through 21 semi-structured interviews during 2020-2021, the conceptual model of creative accounting includes causal conditions, including tax, banking, reporting and cultural incentives; The context of the subject, including managers' motivations, company goals and characteristics, legal loopholes, environmental pressures; Intervening conditions, including the way of monitoring and implementation; The central phenomenon includes a positive or negative view of the subject; Strategies including environmental and management factors, factors related to users, creating up-to-date technologies, improving quality and proper implementation of laws; And also their consequences including economic, social and organizational consequences are presented. The results showed that corporate governance and strengthening laws can reduce tax, banking, reporting and moral incentives leading to deviation from the facts. The necessary training should be given to the users and enforcers of the laws in the two dimensions of implementation and monitoring, so that its adverse consequences, including the unfair transfer of wealth, can be prevented and resources can be moved in the direction of national interests.

International Financial Reporting Standards (IFRS) were developed with the aim of increasing the comparability of financial reporting, enabling market participants to make better economic decisions and improving the efficiency of the capital market. But after more than a decade of research on the effects of adopting these standards, there is still no definite conclusion about the extent of achieving this goal, and experimental studies report contradictory results. In order to obtain objective evidence regarding the real effects of adopting International Financial Reporting Standards (IFRS) based on the experience of countries that have adopted these standards, in this research, a comprehensive analysis of studies that examine the effects of adopting International Financial Reporting Standards (IFRS) on comparability Financial reporting has been done. Based on the analysis of 243 observations, with an independent sample of 2,544,582 company-years, meta-analysis and meta-regression results indicate that the adoption of International Financial Reporting Standards (IFRS) generally has a positive and significant effect on the comparability of financial reporting. but the size of the effect of adopting these standards depends on several factors such as the method of mandatory or voluntary acceptance, the legal structure of the countries and the executive guarantee of accounting and auditing of the countries under review.

The purpose of this paper is to investigate the relationship between agile manufacturing and business performance and cost performance in Fast Moving Consumer industries. This study also examines the mediating effect of cost performance on the relationship between agile manufacturing and business performance. This study analyzes survey data collected from 53 manufacturing companies in fast-moving Consumer industries such as the food industry except sugar and the pharmaceutical industry. Analysis of research hypotheses has been tested using Structural Equation Modeling. The results show that agile manufacturing has a direct and significant relationship with business performance and cost performance. In addition, the results showed that cost performance has a direct and significant relationship with business performance. In addition, a direct effect of cost-performance mediation on the relationship between agile production and business performance has been observed.  In turbulent environments such as the final market of Fast Moving Consumer industries, manufacturing executives need to emphasize the role of agile manufacturing as a comprehensive concept in responding market needs. Agile manufacturing is one of the winning strategies in today's dynamic and competitive environment. The consequences of agile manufacturing must be understood by managers to create a comprehensive conceptualization mechanism to identify the methods to be followed and to identify any imbalances during implementation