نشریه دانش حسابداری و حسابرسی مدیریت
پیاپی 50 (تابستان 1403)

An accounting information system is a management structure that incorporates a variety of techniques used by an organization to collect, process, manage, report, and retrieve financial data to assist managers in making objective decisions. Today, management accounting system is considered as an important part of the management process that is critical to the success of the organization. In order to achieve competitive advantage, appropriate strategies are provided by efficient organizational factors such as effective management accounting system. Therefore, in order to achieve these goals, the existence of an accounting information system with dynamic capabilities is necessary. Therefore, based on this argument, the purpose of this study is to provide a model of management accounting system based on the dynamic capabilities of the accounting information system. The results of interviews with financial managers and accounting experts of 86 companies listed on the Tehran Stock Exchange and analysis of data by structural equation modeling show that the dynamic capability of the accounting information system affects the management accounting system.

This research was conducted with the aim of determining the impact of innovation and service quality on brand loyalty and interpersonal word-of-mouth advertising with the moderating role of electronic word-of-mouth advertising. The current research is applied in terms of purpose and descriptive research in terms of survey method based on structural equation modeling. The statistical population of this research was all hotels active in the field of tourism in Tehran, and 384 hotel customers were selected as a sample. To collect data, the innovation questionnaire of Mahmoud et al. (2018), service quality of origin and origin (2013), brand loyalty of Linkamar (2017) and finally word of mouth advertising questionnaire of Allen et al. (2017) were used. The divergent and convergent validity of the above instruments was confirmed. Reliability was tested by Cronbach's alpha test and composite reliability test. Finally, the results of data analysis at the 95% confidence level and 5% error level showed that service innovation has an effect on service quality with a path coefficient of 0.363. Also, service quality acts as a partial mediating variable between service innovation and brand loyalty.

AbstractInternal controls are a process that is performed in order to ensure reasonable achievement of organizational goals. Proper design and deployment of internal control systems in economic units is one of the most important factors in achieving the effectiveness and efficiency of operations, promoting accountability and financial transparency, compliance with laws and regulations and helping to prevent fraud and financial abuse. Internal control is desirable and provides a desirable model of internal control. Using these criteria of the management system and among 167 listed companies, the correlation between the criteria of the management system and the desirability of internal control was analyzed using the neighborhood analysis algorithm. The audit committee was desirable to explain the internal control. The results of the research indicate the closeness of the opinion of experts and also the statistical analysis of the artificial intelligence algorithm with historical data. These results show that considering the role of corporate leadership in the optimal use of resources, accountability, compliance with stakeholder rights and financial transparency, increasing trust in internal control is considered

One of the major challenges faced by major firms is the risk of financial instability and ultimately financial bankruptcy. The managers of distresed and bankrupt firms are more motivated to opportunistic earnings management. , The collapse of companies like Enron, WorldCom and others have led to more research into profit manipulation and bankruptcy in developed countries. However, in the years before corporate bankruptcy, there was also sufficient pressure or incentive to create high-profit management to prevent bankruptcy through poor performance concealment Some researchers believe that earnings management variables can predict bankruptcy. Accordingly, the purpose of this research is to modeling and predict bankruptcy using accrual earnings management tools during the period 2006-2018, in manufacturing firms listed on the Tehran Stock Exchange. The research sample consisting of 1287 observations was selected based on the criteria of Article 141 of the Commercial Code of Iran. Logistic regression was used to test the research hypotheses. Findings from the hypothesis test showed that the predictive power of the Altman, Springate and Zmijewski bankruptcy models increased significantly after the addition of accrual earnings management variables to the initial models.

In the current world, every active organization in society must be responsive to all beneficiaries. Ethic audit like other branches of social audit is an appropriate tool for being responsive to the organizations. An effective leadership which includes systems, processes and controls upgrades ethic and values, performance and responsiveness and coordination and relationship among board of directors, internal and external auditors to have responsive responsibility. Actions such as the ethic audit used by internal audit help development of the organization. This study aims to identify effective factors on ethic audit. This study used grounded data. Field study instead of hypotheses testing propose hypotheses. Twenty-three certified audit took part in the study. They were selected based on snowball sampling. Data collected through in-depth interview. Data were analyzed by Grounded Theory. In the first phase 77 codes were identified. After some changes (omitting and merging), it continued with only 20 concepts under 5 items of beliefs and ethic, auditor component, terms and condition, internal to the organization, external to the organization. Organization using ethic audit have payed attention to importance and position of organization ethic. Those are trying to find and apply essential programs to decrease challenges of using ethic audit and find ways to improve ethic audit. The present study tries to display the importance of ethic audit and organization values. It also emphasizes setting standards and guidelines for systematic ethic audit.

The purpose of this study is to investigate the effect of the dimensions of philosophical mentality on the relationship between the norms of the audit team and the auditor objectivity. For this purpose, three related dimensions, namely comprehensiveness, reflection and flexibility, were considered as dimensions of philosophical mentality. The statistical population includes certified public accountants working in auditing firms that are members of the Society of Certified Public Accountants of Iran. This research is an applied research and the method of collecting descriptive information is survey and qualitative research and the tools used in the research are standard questionnaires. In this research, the structural equation model with partial least squares (PLS) approach has been used to confirm the relationships between variables. The results indicate that the norms of the audit team have a positive and significant effect on the objectivity of the auditor. Also, the research findings showed that all three dimensions of auditor mentality have a positive and significant effect on the relationship between the norms of the audit team and the objectivity of the audit.

The purpose of this study is to perform a meta-analysis of the relationship between auditor characteristics and profit quality. In order to integrate the results of different researches and identify the factors that modulate the relationships between auditor characteristics and profit quality, in this research we will use meta-analysis methodology which is one of the quantitative statistical methods. In order to implement the meta-analysis method, they were identified and collected from the websites of foreign journals (articles published in the period 2005 to 2020) and the Internet site of domestic scientific research journals (articles published during the years 2006 to 2021) as a statistical population of the research. Systematic removal has finally analyzed 50 studies; The results of studies conducted in the period and around this relationship indicate that most of these studies are heterogeneous. In order to identify the cause of this heterogeneity, by dividing the research based on different criteria for measuring profit quality and auditor characteristics and calculating intra-group chi-square statistics, we found that these different measurement criteria used in research are one of the factors of contradiction in the results. There have been researches. In the following study, it was observed that there is no significant relationship between auditor characteristics with profit smoothing and timely profit and also between non-audit services provided by the auditor and profit quality, while in contrast, there is no significant relationship between auditor characteristics and quality of accruals; Profit stability; There is the ability to predict profit and conservatism.

Today, the news is often heard about fraud and misbehavior of management and employees of companies, many of which were expected to be discovered and reported by accountants and auditors. Many accountants and auditors face different ethical challenges daily in their professional affairs. Although the professional code of conducts related to accountants and auditors dealing with ethical issues and challenges has been formulated and communicated, the available evidence shows the failure of these codes and ethical principles. The current research seeks to formulate a model to identify the most critical ethical challenges accountants face and the factors that create them. The grounded theory design has been employed in this study. The results indicate the causal conditions for creating violations and ethical dilemmas in two groups of individual and organizational conditions. Also, ethical challenges are created on the ground of professional societies and social and cultural societies; economic and professional restrictions as intervening conditions lead to accelerating or limiting ethical challenges. In addition, the results show that ethical challenges in the accounting profession include violations that can align with the organization's, public, or individual interests.

Accounting profit is one of the most important items in financial statements that attracts the attention of users of financial statements. The higher the content of profit information, the more useful it will be in making decisions. Due to the importance of earnings and its information content, the purpose of this study is to investigate the effect of stable and unstable earnings components and economic conditions on earnings information content in companies listed on the Tehran Stock Exchange. Statistical population of the present study 101 companies were selected as a statistical sample. The time period of the present study is between 1390 and 1398. Multiple regression was used to test the hypotheses. For regression models, hypothesis testing is adapted from Bisland and Hamberg (2013) research. The results show that Separation of profits into stable and unstable components has no effect on the relevance of accounting information (information content). The results also showed that the information content of stable reported earnings is higher than unstable ones in the conditions of economic growth. The information content of losses reported in the context of economic growth is no different from other periods. Thus, the capital market, in some respects, recognizes and potentially responds to periods of economic growth.

The philosophy of the neoclassical school of economics is based on the rational principle of the behavior of individuals as well as enterprises in economics. Behavioral financial perspective, on the other hand, shows that some changes in securities prices have no fundamental reason, and that investors' emotional behavior plays an important role in setting prices. The present study examines the effect of investors' behavioral biases on the future stock price crash risk with emphasis on the role of financial reporting quality. The time frame of this research is for a period of 10 years from the beginning of 1389 to the end of 1398 and the research sample includes 118 companies listed on the Tehran Stock Exchange. Two types of investor behaviors in this study are investigated, which include investor sentiment and herding behavior. The results of the research using multivariate regression models indicate that the investors' behavioral biases have a significant and direct effect on the future stock price crash risk . The financial reporting quality also affects the relationship between investors' behavioral biases and the future stock price crash risk.

AbstractThe complexity of financial markets changed the information needs of financial reporting users, but raised concerns about users facing large and complex volumes of information using integrated reporting. But the experience of other forms of reporting, such as sustainability, indicates the need for infrastructure to implement it. The present study intends to provide a model including causal conditions, strategies, context conditions, intervening conditions and the necessary implications for the implementation of integrated reporting. In order to achieve a deep and rich description of the experiences, attitudes and perceptions of the participants, the qualitative research method and in particular the strategy of data-based theory were used. For this purpose, with the help of theoretical and purposeful sampling method, 19 experts and experts in the field of financial reporting were interviewed as key informants of the research. The results indicate that the causal conditions for the implementation of integrated reporting include legal requirements, privatization, legislators' perspectives, and international relations. And it is necessary to adopt strategies including institution building to organize, standardize, improve education and establish a mechanized system. Finally, the proposed model suggests that the consequences of implementing integrated reporting increase the value of the organization, create accountability, create transparency and trust, and increase investor attraction. This research determines the necessary conditions for the development of integrated reporting in order to provide sufficient information to users

With the development of societies and attention to human rights, in addition to the usual responsibility of companies, namely profitability, the responsibility of companies to society and the environment has also been considered. Shareholders are no longer the only beneficiaries of the company, but also citizens, customers, employees and the government, and even future generations of the company. Many companies around the world are now aware of this responsibility and are working to fulfill it. Success in performing social responsibility in companies and creating patterns in accordance with culture and society, depends on identifying the different factors and dimensions of social responsibility in each situation. By recognizing these factors and criteria, the dimensions of corporate social responsibility can be analyzed. This research is applied in terms of purpose and descriptive-survey in terms of type. The statistical community consists of theoretical texts related to corporate social responsibility. In this study, effective criteria based on previous research were identified and 58 indicators in the form of 8 dimensions were selected. Then, a researcher-made questionnaire was designed and implemented to determine the most important criteria by fuzzy screening method. Given that the identified indicators and dimensions have appropriate scientific support, and have the ability to be operationalized, by determining their priority and operational definition of each component, the path of institutions to measure and increase responsibility can be Identified social.

Despite the important role that corporate social responsibility plays in the decision-making of capital market players, it seems that it has always been influenced by the behavioral characteristics of the board. Materialism has not been considered to assess the behavioral characteristics of the board of directors and no research has been conducted in this field in the country so far. The purpose of this study is to investigate the effect of board materialism on corporate social responsibility. The corporate social responsibility variable was measured by the Carol's social responsibility checklist (1998) and the materialism variable was measured by the standard Richins and Dawson (1992) questionnaire. To conduct this research, 109 companies for a period of 6 years between 2016 to 2021 in the Tehran Stock Exchange were surveyed as a statistical sample. The research hypotheses were analyzed using data panel regression and combined regression in EViews10 software. Multivariate linear regression model and cross-sectional data were used to test the hypothesis. Findings show that the materialism of the board of directors has a significant effect on corporate social responsibility. The materialism of the board does not affect the financial responsibility of the company. The materialism of the board of directors has a negative and significant effect on the legal responsibility of the company. The materialism of the board affects the ethical responsibility of the company. The materialism of the board of directors has a negative and significant effect on the benevolent (humanitarian) responsibility of the company.

To the extent that earnings management obscures actual performance it can be considered at a cost.Earnings management is a set of management decisions that do not report some of the short-term facts known to management in order to maximize the value of profits. In this regard, the present paper investigates the impact of decision making styles on opportunistic earnings management by predicting the causal relationships between the dimensions of decision styles (intuitive, dependency, rational, immediate and avoidant) and opportunistic earnings management. The statistical population of this study was independent auditors and standard questionnaire was used for data collection. After conducting tests of reliability and validity of sample data, related analyzes based on structural modeling approachdone. The results show that decision making styles (intuitive, dependency, rational and avoidant) have a significant effect on fraudulent reporting. Thus, the impact of the immediate decision-making component on fraudulent reporting was not observed.decision making method on fraudulent financial reporting was observed.

The need to establish a culture and ethical behavior is such that many large organizations havereacted to legal and environmental pressures by establishing ethical cultures in organizations.Given the importance of ethics and values in organizations in this study, we intend to examine themotivational values and commercialization of auditing in auditing firms. The data of this study,which was prepared from 385 questionnaires of auditors working in auditing firms that aremembers of the Society of Certified Public Accountants and the Auditing Organization in 2020,were reviewed and concluded using SPSS and LESSRL software. In order to evaluate theappropriateness of the measuring instrument (questionnaire), confirmatory factor analysis (CFA)with covariance-based approach was used by Lisrel 8.8 software. Skewness and elongationcoefficients have also been used to investigate the type of data distribution. An independent sampleof the effect of motivational values on market orientation, customer orientation and processorientation of an auditing firm has been identified using the one-way t-method. The results of thisstudy show that there is a positive and significant relationship between motivational values andmarket orientation, customer orientation and process orientation of an audit firm.

Myopia can be defined as a way of thinking or planning that sacrifices long-term profitability for short-term projects or goals. Therefore, short-term goals will have profound consequences for economic and financial systems. Among the factors that can determine the level of short-sighted behavior of managers are institutional investors and regulatory mechanisms. Therefore, the internal control system as one of the supervisory mechanisms may be effective on the Managerial Myopia. An effective internal control system can help limit the opportunistic behavior of managers and lead to greater compliance with financial reporting standards.Meanwhile, institutional investors can be more effective observers, because they can adopt different formal and informal mechanisms to influence the management. the heterogeneity of institutional investors' horizons may affect the extent of effective management monitoring. Therefore, the purpose of the present study is to investigate the effect of the quality of internal controls on Managerial Myopia, emphasizing the moderating role of institutional investors' horizons.Therefore, to achieve the research goal, 90 sample companies were collected in the period 2013 to 2021 and analyzed by descriptive-correlation analysis with multiple regression tests. Netaj showed that there is a positive and significant relationship between the quality of internal controls and Managerial Myopia, and long-term institutional investors do not have a moderating effect on the relationship between the quality of internal controls and Managerial Myopia.

The present paper deals with the way of designing a model describing the effect of corporate and macroeconomic factors on the profit forecast of companies listed on the Tehran Stock Exchange. To this end, the capability of profit forecast in stock exchange companies was investigated using four machine learning models including: support vector machine learning model of regression (SVR), simple and deep neural network (ANN & DNN) and linear regression (LM). This research is of applied research type and it is of descriptive type (correlation) in terms of data collection method, with relative data measurement scale. For testing the research questions, accounting data between 2010-2019 were prepared and input variables for the model were calculated accordingly. In order to check the results of data analysis using regression support vector models, simple neural network, deep neural network, linear regression, first the data set is divided into two training and testing parts so that 90% of the data is used for training and 10% is reserved for testing. The results of data analysis show the deep neural network model for the experimental data set has lower RMSE and MAE values than the support vector regression model. Therefore, it can be concluded that using macro variables and intra-company variables, the model of artificial neural networks can be a good approach to forecast profit of listed companies.

The purpose of this study is to investigate the effect of managers' skills and experiences with emphasis on value-based criteria for investors in companies listed on the Tehran Stock Exchange.In this study, the criteria of education, literacy, duality, tenure and managers' salaries were used to assess the skills and experiences of managers.In terms of classification, research based on purpose is of applied type and research method is quantitative.In order to test the research hypotheses, the audited financial statements of companies and reporting the changes of 148 companies listed on the Tehran Stock Exchange during the period 2013 to 2020 were used and the required data were extracted and using the analysis method. Multivariate regression and F-Leimer, Hausmann, Bruch-Godfrey and Bruch-Pagen tests were evaluated using R software.The results of testing the hypotheses showed that there is a positive relationship between managers 'skills and experiences that were evaluated using education, literacy, duality, tenure and managers' criteria with corporate financial performance which was evaluated using value creation criteria. And there is meaning.As a result, despite the significant impact of managers' skills and experiences on companies' performance, the need to pay attention to managers' skills and experiences is of great importance.The findings of this study show that managerial skills and experiences can improve inefficiencies and, by gaining more resources, promote investment at higher levels, thus increasing the value of the company and the capital. Investors also create value.

Immediate buying emphasizes those purchases that break the logical and common boundaries of the buying process and occur without evaluating multiple alternatives, after the person is affected by some kind of internal or external stimulus and in a very short period of time. The behavior of online shopping and the factors affecting it is an issue that despite the growing growth of online shopping in Iran along with other countries in the world, still lacks integrated models and research.The purpose of this study is to identify the factors affecting emotional online shopping and cost management of online shopping behavior by the consumer. The research method is survey and is of applied and descriptive type. The statistical population of this study was citizens over 18 years of age in Tehran. Based on the calculations, the sample size was 385, and the same number of questionnaires were randomly collected from citizens Tehran.Statistical results In the descriptive part, demographic and main variables were described using frequency and frequency percentage, mean and standard deviation, and in the inferential part, factor extraction was performed by exploratory analysis. The results of the research In the first stage, exploratory factor analysis was performed on 60 questions of the online emotional buying questionnaire and in the second stage, the effect of each factor on online emotional purchasing was examined. The final results show that the factors (website features, product features, distribution features, and price features and discounts) have the greatest impact on online emotional shopping, respectively.

Empowerment and equality are two appropriate words in human resource development functions that can plan the field of job promotion in a coherent and purposeful way. But one of the dominant features in developing countries is gender inequality, which has become a dominant feature in countries in these countries and has been considered as a factor to reduce individual growth and improve the level of skill, behavioral and social capabilities. The purpose of this study is to present a Dacum model based on the triple-strength empowerment approach of women working in the field of internal audit in companies operating across the capital market. This is a goal-oriented, descriptive-applied developmental research, and a combination of data types. In the qualitative section, three-dimensional empowerment indicators of women working in the field of internal audit were identified based on the Dacum model approach with the participation of 15 research experts, using cross-sectional and Delphi analyses. A comprehensive interpretive-structural analysis was performed with the participation of 20 women as internal auditors of companies listed on the Tehran Stock Exchange. The purpose of this analysis was to prioritize the spectrum of the most influential indices of empowerment of female auditors in educational planning to the least effective ones in the form of research model and to examine the relationships between them based on matrix comparisons. According to the results, 17 indices reached theoretical adequacy during the two stages of Delphi analysis out of the initial 19 indices in cross-mix analysis.

Disclosure of corporate sustainability information is done with the aim of increasing transparency, promoting brand value, good reputation and legitimacy, optimizing ability against competitors, motivating employees and supporting control and information processes. Despite the emphasis on information disclosure by international organizations, many business organizations under the influence of structural and behavioral variables do not have adequate output and we do not see proper stability reporting by them in the country. With such an approach, the main question of the research is whether the components of organizational culture and contingency factors are a suitable model for influencing and explaining sustainability reporting with the approach of economic performance in Tehran Stock Exchange companies?The present study is applied in terms of purpose and descriptive survey method in terms of nature. The statistical population of the present study includes all companies listed on the Tehran Stock Exchange, which was calculated through a statistical formula of sample size to 53 people. In addition, the data collection method includes: 1) library method 2) field method 3) databases and data collection tools are: checklist with zero and one scale for measuring sustainability reporting indicators and closed-ended Likert scale response questionnaire for Assessment of organizational culture indicators and contingency factors.results show that:Components of organizational culture (attention to detail, attention to results and attention to members of the organization) and contingent factors (individuals) are a suitable model for influencing and explaining sustainability reporting with an economic performance approach in Tehran Stock Exchange companies.

In this paper a model provided for assess the relationship between behavioral biases and financial managers' decisions in Iran's stock exchange market for the first time. For this purpose required data gathered from previous studies and interview with stock market experts (15 experts which selected by snowball sampling). For designing the mentioned model, the grounded theory and for testing its validity the partial least square (PLS) model were applied. Results of open coding indicated that there are 21 behavioral biases between financial managers in Iran stock market and 60 basic concepts describe the relationship between behavioral biases and financial managers' decisions. Results on core coding show that 20 basic concepts under three topics: individual properties of financial managers, situation of financial managers decisions, and company's circumstances, describe the casual conditions of relationship between behavioral biases and financial managers decisions. In addition, 11 basic concepts under the country's macro conditions comprise the background conditions of relationship between behavioral biases and financial managers' decisions. On the other hand, 21 basic concepts under the financial managers behavioral biases, describe the interfere conditions of relationship between behavioral biases and financial managers decisions. Also, 8 basic concepts comprise the outcomes of relationship between behavioral biases and financial managers' decisions. Finally using selective coding, the paradigm model of relationship between behavioral biases and financial managers' decisions was designed. Results of crediting indicated that designed model has the adequate credit.