نشریه قضاوت و تصمیم گیری در حسابداری
پیاپی 7 (پاییز 1402)

Operating cash flow is considered as a performance indicator for users, which provides complete information about the operational positon of the company. However, management may manipulate the information of operating cash flows in order to achieve its goals. Therefore, there is a need for an auditor to review and monitor information. Auditors provide an modified opinion by conforming the financial statements to the accounting standards and discovering this manipulation. Also, the presence of top-ranked auditors and the existence of strong internal control lead to stronger supervision in the company and intensify this relationship. Due to the importance of this issue and the lack of research, this study deals with the management of the operational cash flow and the auditor's opinion, by emphasis on the moderator role of the internal control and the audit firm ranking. In this regard, a sample including 130 companies listed to the Tehran Stock Exchange was selected. Examining the results of the multiple regression test showed that companies that perform more operational cash flow manipulation face more audit modified reports. Also, the presence of the first-ranked audit firms in the company leads to the intensification of the management of the operational cash flow and themodified audit report. However,  internal control in the company is not able to influence the relationship between management of operating cash flow and audit report.

Business enterprise management should always look for opportunities to increase the value of the company. Without generating sufficient cash, new products cannot be produced and sold, therefore, the value of fim will not improve without generating sufficient operating cash. Therefore, the purpose of this research is to measure the efficiency of managers in creating operating cash flow based on data envelopment analysis, in line with the goals of financial reporting, and then examine the relationship between the efficiency score and real earnings management. The statistical population of the research is the companies listed in the Tehran Stock Exchange. Theoretical foundations and research data have been collected according to library studies. Multivariable linear regression was used for statistical analysis. The results of this research show that the efficiency of managers in creating operating cash flows during the research period is a downward trend. Also, the efficiency of managers in creating operating cash flows has a negative and significant relationship with real earnings management.

In fact, the timeliness of price discovery refers to the speed of information reflected in prices. There is no reason for the same reflection speed of all information related to the company in the stock price. Also, there is no reason for the same speed of discovering the stock price of all active companies in the market. The adjustment of the stock price is done so quickly that it is not possible to predict and earn additional profit through the available information. On the other hand, managers with higher ability are able to predict changes in economic conditions that can affect the company's activities. Also, in order to increase investors' confidence in the company, they provide them with more reliable information, so that information asymmetry is reduced. By reducing the information asymmetry, the stock price informational efficiency increases and the delay in the adjustment of the stock price decreases. Considering the importance of managers' efficiency, in this research, the effect of managers' efficiency on the stock prices information efficiency and the delay in stock price adjustments has been investigated. Using a sample of 113 companies accepted in the Tehran Stock Exchange and using multivariate regression to test the hypotheses, the results of the research show that increasing the managers' efficiency reduces the delay in stock price adjustment. In addition, the results showed a significant positive effect of managers' efficiency on the information efficiency of stock prices.

 In this study, the effect of the CEO's power and financial knowledge, on the relation between enterprise risk and firm's performance has been investigated. With screening method, 102 companies were selected as a sample from the companies listed in the Tehran Stock Exchange. The tests have been done by panel data pattern with fixed effects. The results showed that enterprise risk has a negative and significant relation with the performance, therefore, with the increase of enterprise risks, the performance will become weak and the returns will decrease. The power of the CEO has a significantly negative relation with the performance, therefore, the power of the CEOs with a dual task provide the basis for their opportunism for their own interests. The financial knowledge of the CEOs has a positive and significant relation with the performance, so their financial knowledge improves the corporate governance mechanisms and improves the performance. But the CEO's power and financial knowledge have no effect on the relation between enterprise risk and the performance.

This article examines the ethical challenges of using accounting systems based on artificial intelligence for decision-making and presents the correct decision-making in the framework of the four-component model of Rest. The following article contributes to the literature related to accounting as a mental act as well as the function of an intermediary in the socio-material context It does so by providing a solid base of arguments that AI alone, despite its enabling and mediating role in accounting, cannot make ethical accounting decisions because it lacks the necessary preconditions in terms of Rest’s model of antecedents What is more, as AI is bound to pre-set goals and subjected to human made conditions despite its autonomous learning and adaptive practices, it lacks true agency. The topic has been reviewed among 138 articles from 43 prestigious international accounting journals between 2015 and 2020. In the thematic coding of the selected articles, five major ethical challenges of decision-making based on artificial intelligence in accounting were identified, which are: impartiality, privacy, transparency, accountability and reliability. By using the components of the Rest model for ethical decision-making as a stable framework for the discussed structure, the challenges and their relevance for future human-machine cooperation in various offices between humans and artificial intelligence can be discussed. Therefore, in addition to understanding the appropriate decision-making process in accounting based on artificial intelligence, it is suggested that independent and internal audit processes be adapted in terms of skills and knowledge to ensure ethical decision-making based on artificial intelligence

Detection of fraud has long been the focus of independent, internal and professional auditors, and therefore the emphasis of these professional institutions and auditing standards is on improving the organizational structure, reinforcing the internal control system and conducting regular and regular audits to prevent the occurrence of fraud decrease and enhance the credibility of financial reports. Considering that in recent years there has been an increasing growth in fraudulent financial reporting of companies around the world, in the present study, the effect of internal factors (board of directors structure) and external factors (auditor attributes) on the probability of fraud in the financial statements of companies listed on the Tehran Stock Exchange has been investigated. Has been. For this purpose, data from 160 selected companies have been used. In order to analyze the data, the regression method of panel data with logit approach has been used. The results show that the internal-organizational factors studied in this study; the possibility of fraud in the financial statements of companies listed in the Tehran Stock Exchange has been affected. It is also observed that the external factors considered in the study also had a significant effect on the probability of fraud in the financial statements of companies listed in the Tehran Stock Exchange.