نشریه دانش حسابداری و حسابرسی مدیریت
پیاپی 49 (بهار 1403)

The main purpose of this study is to investigate the relationship between corporate social sustainability performance and the quality of voluntary disclosure in companies listed on the Tehran Stock Exchange. In this study, information related to 497 (year-company) during the years 1391 to 1397 was collected. Social sustainability performance index was measured by examining different dimensions and quality of voluntary disclosure at both high and low quality levels and the statistical method of the study was multiple linear regression. Findings show that the quality components of voluntary disclosure of the companies surveyed in this study include environmental indicators; Materials used (in terms of weight or volume), energy consumption (direct and indirect and renewable energy sources), and social indicators; Labor force (type of employment, employment contract, degree), employee turnover (total number of employees who have left for any reason) have better reporting than other components. Also, the results of hypothesis testing show that there is a positive and significant relationship between the social sustainability performance of companies with high quality voluntary disclosure and a negative and significant relationship between the social sustainability performance of companies with low quality voluntary disclosure. According to the theoretical foundations, the research results indicate that increasing the disclosure of sustainability information leads companies to show the nature of their actual performance and thus increases their market value, as well as companies with low quality reporting of disclosure of sustainability information.

In the present study, the effect of observing quality management standards on the profitability indicators of companies operating in the Tehran Stock Exchange in the period 2009 to 1397 has been investigated and determined. The research question of the present study is whether the observance of quality management standards affects the company's profitability or not. The statistical population in the present study is the Tehran Stock Exchange, of which 115 companies have been selected as a research sample. In order to perform statistical analysis in the present study, the linear regression method using the panel-fixed effects method in version 9 of Eviews econometric software has been used. Findings from the analysis of research data show that compliance with quality management standards (having ISO 9000 certification), positively and significantly with profitability indicators (rate of return on assets, rate of return on equity, and rate of return on sales), Is related. Based on the above findings, it can be concluded that quality management strategy improves business processes and promotes profitability for companies operating in the Iranian economic system. Therefore, all Iranian companies can, through the use of quality management systems and standards, Improve your profitability indicators. It is novel that the findings and results of the present study develop the existing knowledge in the field of management accounting and quality management.

The purpose of this study is to investigate the effect of psychological characteristics of financial managers on voluntary disclosure of information. This current study is regarding to its results is applicable; and its purpose is analytical; and in terms of time period, it has been intermittent. The statistical population of the study is the financial managers of companies listed on the Tehran Stock Exchange and the statistical sample was determined based on the Cochran's formula of 130 people. To measure voluntary information disclosure, System Group Co (2018) questionnaire was used, which includes 8 factors (information background, future perspective, corporate governance and internal process, innovation and growth, sales and customer information, human resource, social and environmental performance and financial information), and Goldberg's five-factor personality questionnaire (including neuroticism, conscientiousness, extroversion, adaptation, and receptivity) was used to calculate psychological characteristics. The results of the analysis based on structural equations showed that the psychological characteristics of financial managers have a significant relationship with the voluntary disclosure of information of companies listed on the Tehran Stock Exchange.

 Moral hazard arises as a result of factors such as delegated powers to managers and their motivation to use these powers for personal gain, without regard to the interests of shareholders. Earnings management occurs when, as a result of delegated authority, managers make judgments in financial reporting and transaction structure to change financial reports figures. Therefore, in order to investigate this issue, in the present study, the relationship between moral hazard between managers and shareholders with Earnings management based on accruals and Earnings management based on real activities was emphasized with emphasis on corporate governance mechanisms. The present study is applied in terms of purpose and descriptive-correlational in nature. Research data have been collected through financial statements, documents, and annual audited documents of companies in the period of 13 years from 2007 to 2019 from Tadbir Pardaz database and Rahavard Novin software. Findings showed that the moral hazard between managers and shareholders for real earnings management and accrual earnings management had a positive and significant effect. Regarding the effect of corporate governance in relation to the moral hazard between managers and shareholders with real earnings management and accrued earnings management, the results indicate a negative and significant effect. Therefore, moral hazard between managers and shareholders causes managers to be more willing to manage profits and corporate governance mechanisms cause control and ultimately weaken the management of real and accrued profits as a consequence of ethical risks.

Determining the tax rate is one of the most important issues in the field of taxation. And can be used as a tool to guide capital and by reducing or increasing it to guide investor behavior in the direction of macro government policies. The main purpose of this study is to investigate the effect of company characteristics on the Tax Aggressiveness in 105 companies among the companies listed on the Tehran Stock Exchange during the period 2014 to 2018. The independent variable is measured by the criterion of liquidity, profitability, intensity of inventory, related party debt and company size. The research method is correlational and multivariate regression using panel data with stochastic effects regression model approach has been used. Findings show that the return on assets and the company size have a significant effect on the effective tax rate of the company. But the current ratio, the intensity of inventory, and related party debt on the effective tax rate of the company have no significant effect. A company's profitability can be expected to affect its effective tax rate; Because the higher a company's profit, the higher the tax cost. According to the theory of political power, larger companies have lower effective tax rates because they have inherent resources and manage political processes to their advantage by participating in tax planning and organizing to achieve optimal tax savings.

According to theories of sociologists and behaviorists, social and economic behaviors of members of management professional accounting community, like any other professional community, are influenced by factors such as cognitive and legal norms, which limit number of professionals. It will make it harder to create new procedures and innovations. In this regard, aim of this study is to investigate behavioral response to hidden agency conflicts, to determine what approach people in professional management accounting community will be exposed to in relation to paradox of embedded agency. On this basis, a model for this relationship should be predicted. The research period was 2020 and the data needed to answer the research question were collected by distributing a questionnaire among management accounting community. Based on this, data obtained from 138 additional questionnaires were analyzed using structural equations as well as the Sobel test to determine the role of modification variable. Research findings show that there is a significant relationship between accountants' behavioral response and paradox of embedded agency, and research sub-questions also found that multi-identity and identity conflicts affect embedded agency processes and roles. The adjustment of job authority and job participation was confirmed by the relationship between multi-identity and identity conflicts over embedded agency processes.

Studies in the field of cash management have been conducted mainly in the framework of theories such as exchange theory, hierarchy and free cash flow. Analysts and Users of financial statements consider cash holding level as the economic health of firms. The purpose of this paper is to add another theory to cash management theories based on the concepts of stakeholder theory.According to stakeholder theory, firm's responsibility to employees and improving their productivity can affect company's financial policies, including cash holdings. This study is an applied research in terms of purpose and also in terms of the nature of a descriptive and correlation research .The research period is from 2010 to 2018. The findings of this paper show that human capital productivity has a positive and significant relationship with the level of cash holdings, That is, by increasing productivity at the level of manpower, companies are more inclined to hold cash.The empirical results concerning the correlation between cash holdings and productivity provide a reference for firms’ cash management policies.

The purpose of this paper is to provide a comprehensive model for research methodology in accounting by Meta-synthesis method. For this purpose, by examining in foreign and Persian databases, search in all researches done in the world and Iran regarding research methodologies in the fields of accounting, management, finance, humanities, social sciences, etc. with a time limitation from 1976 to 2020 . The approach of this research is qualitative and Meta-synthesis. Using the 7-step method presented by Sandlowski and Barroso (2007) through a review of 663 books and articles, a comprehensive model of research methodology (consisting of 168 methods) in accounting is presented. The final model presented in this research enables the researcher to extract the most appropriate method from the model classifications to answer the research questions. This model can be a comprehensive basis for accounting researchers around the world to determine the appropriate research method for their research.

In today's world, we are witnessing increasing efforts to standardize accounting standards internationally. The main purpose of this study is to investigate the effect of acceptance of International Financial Reporting Standards on financial transparency, validation and forecasting values as indicators of accounting information quality. In this regard, the necessary information to achieve the objectives of the research has been collected from the field research method and using a questionnaire. The statistical population includes professors and professional experts, consultants, financial analysts and capital market activists as users of corporate financial statements, which was conducted in 2020. Data analysis method is factor analysis method. Also, structural equation testing was performed using SPSS and Smart-pls software and Cronbach's alpha test was used to assess the reliability of the questionnaires. According to the research findings and data extracted from 234 questionnaires, it shows that financial transparency, confirmatory and predictive values with the acceptance of IFRS in the receiving business units, increases the relevance, transparency and comparability of statements. It will be financed and will generally improve the quality of accounting information and provide better quality figures.

The research method of the present study is mixed and has been done with two types of qualitative and quantitative (mixed) approaches. In the qualitative part of the research, interview questions were compiled to collect data. Then the fuzzy Delphi questionnaire with a range of 7 degrees, ISM questionnaire and researcher-made questionnaire with a Likert scale of 5 degrees were used. The statistical population in the qualitative, fuzzy Delphi and ISM sections includes 13 managers and experts in the field of internal audit who were selected using purposive and non-probabilistic sampling methods and were conducted with in-depth and semi-structured interviews. Also, the statistical population of the quantitative section and for the validation of the final model included 384 auditors.The first step of the present study using the method of qualitative data analysis of the foundation (interview approach, summarizing and interpreting concepts and words with 3 types of open, axial and selective coding) has been used to identify the main and sub-categories of research.The final model was presented by extracting the main and sub-categories of the research using the results of qualitative data analysis of the foundation and ISM method. In total, the obtained model includes 10 main categories including internal audit size, human resource management, quality of the audit committee, description of internal audit tasks, comprehensive internal audit plan, corporate governance structure, internal audit mission, internal audit value, risk management and internal audit methodology and approach.

The main purpose of this study is to present the pricing model for independent audit of reassurance services.To achieve this goal, first the effective factors and indicators affecting the pricing model of independent auditing reassurance services were identified based on content analysis technique and then these factors and indicators were categorized. Considering that the purpose of this heuristic mixed research of consecutive type and instrument making model is to design and develop a pattern based on the criteria designed by the model, using the case study and semi-structured interviews of managers and partners of Auditing Organization and auditing institutes of Iran led to the development of research model criteria. Based on the conducted interviews and review of previous studies, the factors affecting the pricing model for reassurance services of independent auditing were identified. 50 codes were identified, which were divided into 9 categories based on the central coding. These factors include corporate governance, corporate ownership structure, intra-corporate factors, out-of-corporate factors, audit firm factors, characteristics of managers and employers, financial and accounting factors, auditing characteristics and competitive market of auditing. According to the interpretive structural model, the variables corporate ownership structure (C02), intra-corporate factors (C03),out-of-corporate factors (C04) and corporate governance (C01) have high influence and low impressionability, and the variables characteristics of managers and employers (C06), financial and accounting factors (C07) and auditing characteristics (C08) are highly dependent but slightly influential; the variables competitive market of auditing (C09) and audit firm factors (C05) have the same influence and degree of dependence.

Considering the importance of evaluating scientific output in different scientific field with scientometric indicators, this study aimed at analyzing and visualizing the scientific maps of research on the accounting field in Iran during a decade (2010-2019). For this, the output on the field in the form of published papers in 15 Irania research journals indexed in Islamic Scientific Citation (ISC) database were analyzed by scientometric and scientific mapping software packages. Based on the findings, top 20 authors authored about 30% of all papers. The mean rate of citation per paper was 2.65. The rates of authors' centrality showed authors' faire scientific interactions and connections. The main authorship pattern was multi-authored (mostly two-authored) one. The highly-frequent keywords were earning management, audit quality, and stock return, respectively. The highly-frequent co-occurred keyword pairs were earning quality-discretionary accruals, operating cash flow-accruals, unconditional conservatism-conditional conservatism, respectively. Subject clustering resulted in six core clusters, including earning management and accruals, corporate governance and agency theory, auditing, stock price and returns, investment management, and financial performance support and evaluation. In conclusion, considering the acceptable citability rate, research on the field is developing and stable and effective connections among authors can resulted in high-quality research. Bases on subject clustering, main topics in accounting have been considered in research on the field.

Drawing the map and scientific structure of each field is one of the ways that provides users with an overview of the scientific framework of the field and provides their understanding of communication and intellectual development, facilitation and insight into the current state of knowledge in that field. In this context, depicting an appropriate concept tree based on Ausubel learning theory is one of the proposed strategies for effective teaching-learning that can be used as a creative model in the field of effective accounting education, concepts, accounting theories and complex relationships between them. Explain and facilitate meaningful learning. For the first time in Iran, based on Ausubel 's theory of meaningful learning, a comprehensive and classical explanation of scientific mapping, as one of the effective methods in accounting education from the perspective of knowledge. In this article, two models of drawing scientific maps of Simon and Zhou are introduced and compared as two proposed models for increasing the level of learners' perception in the field of accounting, considering Ausubel 's learning theory. Findings show that Zhou's conceptual model of accounting, compared to Simon's conceptual model, can change well in accordance with the socio-economic conditions of society and lead to an increase in students' perception of accounting concepts. At the same time, its focus is on accountability, which is a priority and need of today's society, and this point helps to validate accounting knowledge.

Gross domestic product (GDP) is one of the key indicators of macroeconomics. Predicting this index is very important in the economic planning of the country, because this variable reflects the general state of a country's economy. So far, many models have been proposed to predict this variable, but models that use accounting information have not been considered. The purpose of this paper is to examine the relationship between GDP and total corporate profits, as one of the known variables in accounting. For this purpose, the quarterly time series data of macro level companies of Tehran Stock Exchange and macroeconomics in the period 2009 to 2018 are analyzed in two stages. In the first step, the relationship between these two variables is determined by specifying a linear regression model that will be estimated using the least squares method. To evaluate the predictive power of this model, the root mean square error (RMSE) criterion is estimated in two scenarios with total corporate profit and no corporate total profit. Second, the GDP response to the shock to firms' profits is estimated through a vector auto regression (VAR) model, and the contribution of this variable to GDP fluctuation is measured. The results show that the profit of all companies improves GDP forecast in the leading horizons. Also, the shock to the profits of all companies, as much as a standard deviation, explains about 28% of GDP fluctuations.

The internal audit activity is a key element of corporate governance. In recent years, the evolution of internal audit has led to the development of the concept of “internal audit quality”. According to the 2012 practice guide published by the Institute of Internal Auditors (IIA) titled “Quality Assurance and Improvement Program”, the quality of a product or service is the degree to which the product or service meets the customer's expectations. In other words, quality in internal audit is guided by “commitment to meeting customer/auditee expectations” and “perform professional responsibilities in line with standards”.The purpose of the present research is to review the literature on the concept of internal audit quality. To that end, we review and explore quality management systems such as Deming's model, Kaizen, Juran's model, Total Quality Management (TQM), the Sigma Six model, and ISO 9000; quality measurement models such as balanced scorecard, logic and maturity models; alternative conceptualisations of quality such as external audit quality, information system quality, service quality, internal service quality and team performance quality; responsibility for internal audit quality; processes for assessing quality; reporting on quality; and internal audit quality measurement frameworks such as a comprehensive approach to the use of external audit; the Internal Audit Quality Assessment Framework (IAQAF) developed by HM Treasury, Trotman's qualitative research on internal audit quality, the IIA, Protiviti, and the research work of Ziegenfuss.

With this structural change in the audit market of Iran, the effect of the Auditor Type (governmental and private) on the audit fee stickiness has not been investigated so far. Therefore, in this research, we seek to investigate the effect of auditor type on audit fee stickiness. In order to answer the research question (does the type of auditor, i.e. public or private, have an effect on the stickiness of audit fees?),the data of 311 firms listed on the Tehran Stock Exchange and the OTC market (Fara Bourse) is extracted and analyzed for the period 2012-2020 (1,753 firm-years). To test and check research hypotheses, the results of multiple regression were analyzed. The results of the data test indicate that in companies with a government audit institute, compared to companies with a private auditor, the downward audit fee stickiness is lower than the upward audit fee stickiness. In other words, the audit organization has a greater tendency to reduce the audit fee (at the time of decreasing changes) than to increase the fee (at the time of increasing changes). Moreover, additional tests indicate that, in Iran, downward fee stickiness is generally lower than upward fee stickiness, which indicates the existence of lowballing in the Iranian audit market. These findings highlight the value in addressing the issue of audit fee stickiness, as audit fee is a controversial topic in the accounting profession. The evidence indicates the important role of the type of auditor (governmental or private) in the audit fee stickiness.

According to the theory of behavioral psychology, the inner personality traits of a person can be examined through the external manifestations of his behavior. One of the most important personality traits of a manager that can affect different dimensions of the organization is narcissism. The purpose of this study is to investigate the effect of managers' narcissism on earnings quality in companies listed on the Tehran Stock Exchange. In order to select the research sample, systematic elimination method (screening) and non-random were used and thus 177 companies were selected over a period of 8 years, from 1390 to 1397. The research data were extracted annually from Rahavard Novin 3 software and after performing calculations in EXCEL software to enter the research relationships and hypotheses, they were entered into EVIEWS software. The results of examining the research hypotheses showed that managers' narcissism has a significant effect on various dimensions of profit quality such as stability, predictability, relevance and timeliness of company profits.