فصلنامه دانش حسابداری
پیاپی 53 (تابستان 1402)

 Corruption and fraud are two of the most important chllenges in each society. Fraud is any deliberate and deceptive act by one or more of the executives، employees or third parties to enjoy an undue or illegal advantage and includes two distortions resulting from fraudulent financial reporting and misuse of assets.In the literature, the effect of various factors on fraudulent financial reporting has been studied, However, the influence of behavioral dimensions has not been. Managers personality properties and behavioral characteristics are affecting factor on corrupt actions of managers. This study seeks to investigate the effect of manager's risk attitude and expectations on fraudulent financial reporting  and this is the reason why this study is included in behavioral stydies which examine the effect of behavioral properties on different variables.It is the manager who decides whether or not to commit reporting fraud. If the manager chooses cheating, there is a chance that the fraud will be discovered. As a result, this decision is made under uncertainty because if fraud is not detected, the manager will gain more benefits, but discovering it can cause loss of the manager's interests and reputation.

 In this study, game theory was used. Game theory as a branch of mathematics has been introduced into the social sciences in the study of situations of social interactions. When the word "game"is used, it means any social situation that involves at least two players in which the interests of the parties are connected or interdependent.Game theory attempts to model the mathematical behavior governing a strategic situation. This occurs when the success of one side of the game depends on the strategies that the other side chooses. The ultimate goal of this knowledge is to find the optimal strategy for players.  Accordingly, the reporting process is also the kind of game that managers play against users. The interests of each individual in the game are not only dependent on their own behavior, but also on the behavior of other players. As a result، the achievable utility of the player depends on the opponent's play.An experimental investigation and a cooperative game were made in this study. In the game, the players must be decided whether to engage in fraudulent behavior or not, in terms of their expectations. lottery choices were used to elicit players' risk attitude and direct belief elicitation to elicit players' beliefs. The game is done in 8 round. Finally, logistic regression was utilized to analyze data.

 It is observed that the risk attitude of the players failed to explain their choices between earnings management and honest reporting. Instead, their expectations appeared to be a better predictor of their decision.In addition, among other variables that have been known to influence cheating are the gender of the manager and professional background of the manager. Moreover, people are more inclined to cheat when faced with a real profit management scenario. The behavior of managers in the last round of the game does not differ significantly from their behavior in other rounds. Morover, manager gender and his/her professional experience are among other variables affecting on doing the fraud. Based on findings, if manager is a man, he is highly likely to do fraud in comparison with a woman. In addition, manager,s experience has negative effect on fraud. It means that more having experience prevents manager to enagage in fraud.

 According to the obtained results, if a person expects to do more fraudulent actions by others, he is likely to do it too. As a result, it can be said that the more common and accepted an action is among the members of a society, and the more people who do it, the more people are encouraged to do it. In other words, the more common fraud is among managers, the more widespread corruption becomes, and other managers will turn to opportunistic behavior. One of the main problems of our country and all societies around the world is the penetration of these kinds of destructive behaviors in different layers of society (not necessarily managers). In the event of repetition and epidemic, such behaviors will gradually become a social norm in the society and the number of corrupt and dishonest people who prefer their personal interests to the interests of a large group of stakeholders such as shareholders of the company.Moreover, according to the findings, if the manager is male, it has a positive impact on the conduct of fraud. Meanwhile, the manager's professional background has a significant reverse effect on fraud. So the more professional history the manager has, the less likely he is to cheat.Inaddition, the results showed that the majority of frauds were done in the form of real profit management. The amount of cheating performed in the last round did not differ significantly with the average of cheats performed in the previous rounds. Therefore, it cannot be concluded that the increase in the number of cheats in the last round of the game reflects the increased tendency to cheat in the last round of managers' tenure.

Usually doing transactions in the derivative market of a specific mechanism, which requires a sufficient level of knowledge of investors in this field. The same complexities in derivative financial instruments can be effective in stimulating the mental anchor drives of investors. Derivative financial instruments should be considered as a complex issue in the development of financial functions in investment decisions. Therefore, in order to reduce such restrictions in the use of financial derivative instruments, many accounting and financial standards drafting boards such as the Financial Accounting Standards Board "FASB" and the Australian Accounting Standards Board "AASB" respectively FASB 133 statements; They compiled FASB 137 and AASb 1033 with the aim of reducing the complications of using these tools. The purpose of this study is evaluation of investors' mental anchor drivers based on the limitation caused by derivative financial instruments. In terms of results, this research is considered a development because by relying on qualitative evaluation methods, it seeks to create a theoretical framework to determine the causes of the mental anchor drivers of investors and the sub-factors of restrictions on the use of derivative financial instruments. In fact, due to the lack of theoretical coherence regarding concepts and theories related to this field, this research seeks to expand theories and theoretical concepts to create more coherence for future studies. In other words, this research seeks to evaluate the mental anchor drivers of investors in the form of a model based on related researches in this field by establishing the criteria for the limitations of using derivative financial instruments. In terms of the purpose of this research, it is applied and in terms of its nature, it is descriptive/survey. In terms of the type of data, this research is considered a mixed method. In this research, firstly, to examine the related concepts of the research variables, meta-composite analysis method is used to analyze textual data with an inductive approach. Then, in the quantitative part, intuitive fuzzy analysis is used to answer the research questions. In this study, in the qualitative part, based on met synthesis processes, an effort was made to first identify the researches related to the two concepts of investors' mental anchor and derivative financial instruments, and then determine the components and themes of the research based on the critical appraisal scale. Also, in the continuation of the qualitative part, Delphi process was used to determine the limit of theoretical consensus. In the quantitative part, was used with the aim of determining the most effective drivers of the mental anchor of investors, due to the limitation caused by derivative financial instruments in the Tehran Stock Exchange (TSE), Intuitive Fuzzy Sets (IFSs). In this study, 13 of the experts in the (TSE) and at the university level participated in the qualitative part, and 25 of the TSE experts; the financial reporting experts and the issuer supervision department of the Tehran Stock Exchange (TSE) filled out the matrix questionnaires in the quantitative section. The results in the qualitative part indicate the existence of 5 themes of limitations caused by derivative financial instruments and 3 driving components of investors' mental anchor. The results in the quantitative part also showed based on the process of fuzzy Vikor process, the most important parameter of the research themes (limitations of using derivative financial instruments) is the lack of comparability. It was also found that cognitive drivers are the most effective measure of mental anchor in investors' decisions regarding restrictions on the use of derivative financial instruments. The obtained result is an indication of this fact because investors are probably not aware of their perceptual errors in decision-making, they always use the basis of limited rationality to make decisions despite stress and uncertainty situations in decision-making and considering that the criterion of non-comparability as one of the limitations of derivative financial instruments is almost dominant in the Iranian market, this issue makes cognitive drivers play a role in the formation of mental anchors in the decision-making of investors. In fact, comparability as one of the indicators of information quality in the use of these tools can bring benefits such as reducing the cost of information processing, and it is through this mechanism that the level of fair valuations on the assets of companies can increase the integrity in the use of tools. Financial derivatives help. So that by increasing the ability to compare information, the possibility of comparing the similarities and differences between the value of companies is increased and on the other hand, the effort of analysts to understand and analyze financial statements and to better understand the relationship between economic events and company performance is reduced, both of which are an effective factor on The efficiency of the market and the optimal allocation of resources is in the form of expanding the collection of information available to investors and reducing the cost of information, and it provides opportunities to invest in derivative financial instruments.

Since the advent of accounting scandals in the early 21st century, the importance of cash flow statements has increased significantly. Among cash flow statement items, for users of financial information, cash flow operating is important. In recent years, researchers have paid attention to the issue of classification shifting in the items among financial statements and especially the items classification shifting in the statement of profit or loss. However, research on classification shifting in the case of cash flows is relatively rare. Classification shifting is a method that managers can use to change cash flows. In the classification shifting, managers can change the figures among the different classes of financial statements. Classification Shifting can occur between the profit and loss statement or the cash flow statement. One of the concerns that arises especially during the initial public offering and challenges investors with it, the issue is whether the cash flow is positive before the public offering. Information asymmetry between participants in the initial public offering process causes that possible the directors of these companies to have the incentive and opportunity to manipulate the cash flow of operations in the pre-offering period; to show that the cash flow of their operating activities is positive. One of the methods that managers can use to improve their operating cash flow without affecting the net cash flow; The movement of figures between classes is a form of cash flow; Therefore, the purpose of this study is to investigate the classification shifting of cash flows among the cash flow statement.  To measure cash flows classification shifting, Negar and Sen (2016) model and using variables based on signs of cash flows )and then net cash flow of investment and financing activities as alternative variables( have been used. First, the five-tier cash flow statement based on Iranian Standard No. 2 was changed into a three-tier one based on the Financial Accounting Standards Board (FASB). Then, using the data of companies that have been going public before the research period, Dichow et al. (1998) model was cross-sectionally fitted in the year-industry level and its coefficients were extracted. In the next stage, based on various criteria, a statistical sample including 70 companies with an initial public offering listed on the Tehran Stock Exchange, in the period 2004 to 2019 was selected. Eventually; the test of research hypotheses for this sample using multiple regression is based on cross-sectional data model.  The results on the variables based on signs of cash flow outflows of investment and financing activities show that cash flow outflows of investment activities as well as cash flow outflows of financing activities have a significant positive relationship with unexpected operating cash flow. The results on the variables based on signs of cash flow from investment activities and financing showed that the cash flow of investment activities has a significant negative relationship with the flow of unexpected operating cash. However, the cash flow from financing activities has no significant relationship with unexpected operating cash flow. Also, the results of appling the variables of net cash flows from investment and financing activities indicate that there is a significant negative relationship between net financing cash flow and unexpected operating cash flow; But net investment cash flow has no significant relationship with unexpected operating cash flow.  Investors generally view operating cash flow as an important measure of operating performance that can have a important impact on their decisions. This variable becomes very important when companies do not have trading history and public release of their financial statements before offering. Given the information asymmetry that exists between participants in public offerings, it is important for investors that these companies did not transfer cash flows between different classes of cash flow in the year before the launch. Research findings indicate that these companies, in the year before offering to the public, part of the operating cash outflows are transferred to the investment or financing cash outflows and part of the investment cash inflows are transferred to the operating cash inflows. In general, the findings support the involvement of companies with an initial public offering in the cash flow classification shifting in the year before the offering. The findings of this research can be effective in the decision making of investors who intend to buy the shares of these companies. Therefore, users of financial information as potential investors, lender, and analysis should consider the effects of cash flow classification shifting the year before the initial public offering in their decision-making when buying public offering shares.

Following the progress of human civilization and the development of technology and the ever-increasing population, the world has faced many environmental problems that threaten the lives of the inhabitants of the planet. The first wave of concern about the environment began in the 1970s and soon after due to legal changes that were implemented to correct some known problems, such as the release of toxic gases into the atmosphere by some companies; sat down The occurrence and discovery of countless other environmental disasters, such as the discovery of the hole in the ozone layer, global warming, excessive consumption of non-renewable resources, etc., followed by the pressure exerted by environmental organizations, caused the issue of the environment to be found once again. . Environmental and social reporting is a tool for companies to be accountable for their performance. Reports should provide unbiased information that allows stakeholders to make a reliable assessment of the organization's environmental and social performance. The purpose of this research is designing a waste management accounting model and evaluating the identified dimensions of Interpretative Structural Model (ISM). Given that there was no clear framework for research in the academic community and the university, the study designed a waste management accounting model through Glaser approach to Grounded Theory. In the second part of the research goal, through interpretive matrix analysis, the most influential component identified in the foundation data analysis was determined to determine an explicable understanding of the components and categories of waste management accounting at the level of capital market companies. Research methodology based on the purpose classification, is among the exploratory research and in terms of results, is considered as part of developmental research and in terms of data type, is in the category of combined research (qualitative-quantitative). The target population in the quality department was 13 academic specialists in the fields of accounting and financial management, who were considered experts, both scientifically and empirically. The results of the research in the qualitative part indicate the existence of 3 categories, 6 components and 31 concept codes that have presented waste management accounting in the form of a hexagonal integrated model. It was also found that all the main components were approved by the panel members in the quantitative section. The results of this analysis show that all 6 main components determined in the research model based on the agreement coefficient; The mean and standard deviation are confirmed. In other words, considering that the average of the main components was 5 and above 5, and on the other hand, because the agreement coefficient obtained is more than 0.5 and the standard deviation was below 1, it should be stated that all the main components of the research were approved. . To clarify the confirmation of the main components of the research, with the aim of choosing the most influential accounting component of environmental management, a structural interpretive analysis was carried out. The results in the quantitative part of the research showed that the highest level of two components of the development of the integrated performance of environmental waste management and strategic pricing based on environmental waste control are at the lowest level and the most effective components are the environmental accounting information system and strategic planning of organizational resources. The results in the quantitative section also showed that the most influential components of waste management accounting are the components of environmental accounting information system and strategic resource planning. In other words, it can be stated in the argument of the obtained result, capital market companies to control environmental waste and reduce their production costs, on the one hand, use environmental accounting information systems to convert data into information and make decisions in the form of reliable data within the organization for proper planning. On the other hand, they need to correctly estimate the resources needed for production. Environmental accounting information systems allow the company to maintain a balance between itself and the constantly changing environment in a systematic cycle, and by entering the required data, changes in the political dimension; Economical; cultural and social control and take appropriate decisions to increase efficiency. In fact, environmental accounting information systems create information platforms and infrastructure in the company to reach a more effective level of decisions, and the company can operate at different levels; managerial and strategic towards changes, goals; Formulate the necessary strategies and plans to be dynamic and achieve success and evaluate them continuously. It should be noted that companies are based on management accounting information systems that can take the process of responding to mandatory changes in production and act on strategic planning of organizational resources based on that.

The purpose of this research is to investigate the effect of profit management on managers' disclosure tone inconsistency and to investigate the moderating effect of manager's myopia. According to agency theory, managers' tone in qualitative disclosures may be due to manager's personal interests and with the intention of deceiving the market, and according to behavioral theory, managers' tone may be due to manager's personal and psychological characteristics. There are different views regarding the managers' disclosure tone inconsistency. The first point of view considers its positive side and believes that the manager's disclosure tone is in line with signaling the market and reduces information asymmetry. The second point of view considers its negative side and emphasizes the manager's opportunistic behavior. The third point of view suggests the involuntary tone of the manager's disclosures, which is the subject of behavioral research. In the current research, based on the opportunistic perspective, the effect of profit management on the managers' disclosure tone inconsistency, and according to the behavioral perspective, the effect of CEO myopia on the tone contradiction, as well as the effect of CEO myopia on the relationship between profit management and tone contradiction. The findings of the research also confirm these relationships. The research hypotheses were developed based on theoretical foundations and research background as follows: Hypothesis 1) Earnings management has a positive and significant effect on the managers' disclosure tone inconsistency. Hypothesis 2) The CEO's short-sightedness has a positive and significant relationship with managers' disclosure tone inconsistency. Hypothesis 3) The CEO's myopia increases the positive effect of earnings management on the managers' disclosure tone inconsistency.  In the current research, to measure the tone of the manager's disclosure in the annual reports of the board of directors to the ordinary meeting of shareholders from the dictionary of specialized words of the board of directors, to measure tone Inconsistency from the model of Hong. To measure profit management, Jones's model has been modified, and Anderson and Hsayu's model has been used to measure myopia. Data related to managers' disclosure tone was measured using Max QDA software. This software calculates the number and percentage of positive and negative words in texts in Word format. Other data have been collected by means of document mining and through Rahvard Novin software and the study of audited financial statements of companies admitted to the Tehran Stock Exchange. To analyze the data and test the hypotheses, multiple linear regression has been used considering the fixed effects of year and industry. In this research, the data of 143 companies admitted to the Iran Stock Exchange during the years 2013 to 2014 and a total of 1411 reports were used.  The results showed that profit management and CEO myopia have a positive and significant relationship with managers' disclosure tone inconsistency, and also the CEO myopia has a positive relationship between profit management and Contrast increases the tone.  From the findings of the research, it can be concluded that in line with the agency theory and personal motives of the manager, profit management can lead to the biased tone of the managers in the explanatory reports. Also, in line with behavioral theory, myopic CEOs have more tone inconsistency in qualitative disclosures due to their emphasis on short-term future performance, and the CEO's myopia increases the positive effect of profit management on the tone inconsistency of managers. This research helps the users to understand the qualitative information so that they pay more attention to the qualitative reports presented as a valuable source of information in accordance with the increasing reaction of the market to annual quantitative reports. Based on the findings of the research, it is recommended that participants in the capital market, legislators, standard setters and other stakeholders consider the possibility of bias in managers' disclosures due to personal motives or in terms of behavioral characteristics. It is also suggested that the legislators and professional associations, by enacting laws and presenting a single standard, limit the freedom of managers in qualitative reports and the choice of words, so as to be an obstacle to control the perception of information users by managers, and that measures be taken to prevent contradictions in the tone of managers. Also, laws governing the qualitative disclosure of information should be established in accordance with existing laws and standards regarding the quantitative disclosure of information. Therefore, reviewing, revising, and improving non-quantitative information disclosure standards in financial reporting will significantly help stabilize and reduce stock market fluctuations and increase the index of shareholder protection. It is hoped that in future studies, other variables affecting tone contradiction will be investigated according to the views presented in the article, as well as the impact of financial crises on managers' disclosure tone contradiction. The most important innovation of the present research is that for the first time, it examines the effect of profit management and CEO myopia on the tone inconsistency in managers' disclosure, as well as the moderating effect of myopia and develops the related literature. Also, in this research, to reduce the limitations of common dictionaries, more than 100 positive and negative combinations were used to measure tone.

One of the most important reasons for improving the professional identity in auditing is the value-based influencing stimuli on auditors, which can be effective in improving the effectiveness of negotiation in this profession. One of the drivers of value in the development of professional identity is the dialectic functions in replacing the values of the owners instead of the professional values by the auditors. In fact, without a professional identity, the differences and similarities in auditors' functions are not clear, and this makes ethics to be neglected in this field. Therefore, professional identity is considered as a manifestation of internal and external stimuli in the audit profession, which will cause a person to act as a committed or indifferent to professional goals. Because the professional identity shows the degree of the auditor's dependence on this profession, which is considered as the context of presenting the auditors' commitment along with the acceptance of audit requirements in order to maintain independence and ethical values. The purpose of this research is evaluating the dialectical drivers of the client's social identity referral to the auditor in reducing the effectiveness of auditing profession negotiation.

According to the nature of data collection, this research is hybrid, because in the qualitative part, firstly, through point checklists to identify the dialectic drivers of the social identity of the entrepreneur to the auditor, and by focusing on the research of Trotman et al (2005) dimensions The effectiveness of negotiation in the auditing profession was identified, and then in the quantitative part, through intuitive fuzzy matrix sets, it was determined the most effective driver of the social identity dialectic between the employer and the auditor in order to reduce the effectiveness of negotiation in the auditing profession. Therefore, Meta synthesis and Delphi were used in the qualitative part and intuitive fuzzy matrix process based on Vikor was used in the quantitative part. The statistical population in the qualitative section consisted of 14 people who were experts in the auditing profession, who had the necessary capabilities in terms of theoretical knowledge to develop the concept investigated in this research. The statistical population in the quantitative part was also 24 audit partners with work experience and technical and specialized knowledge level, who were selected through homogeneous sampling.

In this research, in order to determine the dialectical components/dimensions of the social identity of the employer to the auditor, in order to perform the analysis of the quantitative part, i.e. intuitive fuzzy, analysis techniques are used in the qualitative part. In order to identify these dimensions, Metasynthesis technique is used. It is worth mentioning that with the aim of improving the level of relevance of identifiable dimensions in the qualitative section, the time frame for content screening based on the analyzes of the qualitative section is 2018-2022. The results of the research in the qualitative part indicate the existence of 4 dialectical drivers of referring the employer's social identity to the auditor for evaluation, which was confirmed during two stages of Delphi analysis. On the other hand, the results in the quantitative section were followed based on the two objectives of determining the most effective dimension of the dialectical stimuli of referring the employer's social identity to the auditor and the most effective dimension of negotiation in the audit. In other words, it was found that the most reducing aspect of the audit negotiation from the low market share of the audit as the theme of the dialectical stimuli of referring the social identity of the employer to the auditor is professional ethics.

Based on the obtained results, it should be stated that the audit market needs to pay attention to the values derived from the professional identity in order to be more competitive in order to reduce the level of dependence of auditors on the owners in the audit negotiation. The results of this research are in line with the theory of professional identity in auditing, which states that the values emphasized in the auditing profession, such as independence and professional doubt, should be considered as a basis for the effectiveness of negotiation and focusing on the auditor's dialectic with the employer as a social identity can reduce professional ethics in auditing. In fact, the auditors' limited share of the audit market is considered a dialectical driver in transferring the identity of the employer to the auditor, who seeks to achieve a greater share of the market by replacing other values in social contexts with professional values. This issue can lower the auditor's professional reputation and lead to an increase in professional frustration in the long run and by reducing the commitment, the auditor's behavioral and functional independence in dealing with the business owners will be affected due to the tolerance created based on the business owner's power. Therefore, in a situation where auditors are motivated by dialectical stimuli to seek a social identity in which they accept the values of business owners instead of their professional values, ethicalism as the most important negotiation factor in the auditing profession is negatively affected and reduced.

Quality is considered as one of the most significant hidden layers of financial performance disclosure at the level of the capital market, which can have a significant impact on the overall performance of the capital market depending on the disclosure capacities and analytical power of investors and shareholders. Therefore, since companies are an open system and communicate with their environment, in case of not disclosing news on time, even disclosing bad news, this communication is generally one-way and according to the CEO's wishes and needs, it is selectively disclosed and the field of facilitating resistance It is strengthened in the functions of managers. Every capital market is based on the flow of information, which increases the decision-making power of market investors. Firms CEOs play an important role in integrating information disclosure and improving its level of reliability, which depending on individual or social and cultural characteristics, the motivations for disclosing information, especially negative company information to the market, are different. In fact, CEOs may refuse to fully disclose information to market stakeholders because of perceptual errors rooted in the form of individual self-perceptions of market stakeholders. The purpose of this research is Presenting CEO's Inertial Self-Concept Model in Not Reflecting Negative News to The Capital Market. 

The methodology of this study was exploratory from the point of view of the developmental result and based on the type of objective and qualitative and quantitative basis was used to collect the data. The statistical population in the qualitative part was university experts and in the quantitative part financial managers of capital market companies. This research, which is developmental in terms of the methodological criteria of the result, and in terms of the qualitative data type criteria, is based on two thematic analyzes to identify the themes of the research in the qualitative part; Delphi analysis was used to determine the limit of theoretical consensus. 

In line with the nature of the research, thematic analysis has been used in the qualitative part. In order to determine the themes related to managers' resistance in disclosing bad news, theme analysis has been used in the qualitative part. Thematic analysis is considered as the executive process of content analysis, which analyzes the basics and concepts of the present topic through simultaneous content analysis in similar studies and conducting interviews to determine its dimensions. The basic idea of content analysis is to put the content components of past researches based on theme analysis. A theme is a pattern found in the data that at least describes and organizes observations and at most interprets aspects of the phenomenon. In this research, the typology of thematic analysis based on the style of Atrid-Sterling (2001) is used. The structure of this analysis includes three dimensions emphasized below as the basis of the analysis. It was also determined that the two themes of the CEO's external control source in disclosing bad news and the CEO's lack of self-confidence in disclosing bad news are the main drivers in the self-concept of resistance caused by psychological causes, which causes the message of the CEO's perceptual errors in disclosing bad news and its reflection on the capital market. 

Based on the statistical findings, it should be stated that the pattern of systemic representation shows that the negative insight of the fear of losing the position of the CEO in the disclosure of bad news is considered as a motivating and influencing theme for not reflecting negative news to the capital market, which is an important consequence of the inability of the CEO to recognize The information needs of the stakeholders. In the analysis of the obtained result, it should be stated that the negative insight of the fear of losing the position of the CEO in the disclosure of bad news is considered as the main driver in not reflecting the negative news of the companies to the capital market, which can be the result of the inability of the CEO to recognize the information needs along with have In fact, as it was determined in this research in the analysis of system representation, the existence of personal vision schemas of the CEO is a stimulus to create the fear of losing the position. In other words, managers with this insight try to avoid all the events that may damage the position of the CEO. This avoidance is actually the protection of opportunistic interests, which has always been emphasized in agency cost theories and rational choice theory. The presence of this insight in the CEO makes him avoid any change and response to the information needs of the stakeholders, which means disturbing the balance and stability of his position by maintaining the existing conditions.

Social security systems have been created with the aim of providing social support and providing alternative income for disabled and retired people and their dependents. In our country, the first action in the field of social security was to insure national railway workers in 1309, and after that insurance protections were gradually developed and expanded. The purpose of this research is to provide a framework for developing an optimal model of the financial reporting of pension funds, suitable for Iran's conditions, through describing the current situation of pension fund reporting in Iran and then recognizing the issues and measures taken by the successful countries of the world in the field The reporting of pension funds has been achieved. In this research, the current state of reporting and disclosure of pension funds in Iran has been explained. After that, by recognizing the issues and problems of pension funds and the measures taken by the successful countries of the world in the field of pension fund reporting, and discussing most of the important issues that the standard compilers have when creating new approaches to reporting for pensions with they face it; This research has provided an optimal model for financial reporting of pension funds that is suitable for the conditions of Iran. 

This research is qualitative in nature and deals with qualitative data. This method of data collection and analysis includes the review of researches and related documents in this field, as well as conducting interviews with 16 financial experts and specialists of pension funds in 1400 and 1401. Currently, there are 16 pension funds in Iran, and the financial statements and explanatory notes of some of these funds have been studied in order to check their reporting methods. 

Using the grounded theory research method, a model including causal conditions, intervening conditions, background conditions, strategies and optimal reporting consequences of pension funds was presented, whose main categories include the non-compliance of standard 27 with the conditions of Iran. , knowledge and awareness are the influential areas, Political management, Lack of actuarial standards, Structural and environmental weaknesses and the absence of an institution overseeing actuarial reports. In the subclasses included is included in the subclasses Strengthening the reporting of actuarial information, paying more attention to GASB67, Providing analytical information in the notes section, Compilation of instructions for preparation of actuarial reports, The need to confirm the actuary's work in terms of assumptions and techniques, The necessity of the actuary's opinion about the assumptions, Harmonization of actuarial principles Production of more reliable, scientific and standardized data and reports with the existence of a regulatory body, Lack of corporate governance, Absence of government actuary and  Absence of reports to provide insight into the future of the funds.By examining the financial statements of the Social Security Organization as the largest pension plan, it should be emphasized that the most important requirements of Iran's Standard 27, which include the calculation of the fair value of net assets, excluding tangible fixed assets, and comparing it with the current value actuarial-based retirement benefits, disclosure of actuarial assumptions in explanatory notes to financial statements, description of resource provision policies, which is the reporting objective of this standard, and has been emphasized in order to meet one of the important information needs of users. , the description of the investment policies that, in order to maintain the insurance nature of the funds, should be paid from the income, obligations and pensions are not observed. This shows that in the financial statements and actuarial reports, almost all important actuarial requirements are not met and special measures should be taken in this regard. 

The attention and optimal development of the field of financial reporting of pension funds inside the country and the creation of an institution to supervise reporting as well as the creation of actuarial standards are important achievements of this research, which can improve the quality and quantity of financial reporting of pension funds. If the strategies are implemented, the expected consequences in different fields include the creation of a supervisory body in order to prevent actuarial calculations by different individuals and ministries for each of the funds, coordination of actuarial principles by the actuary, more scientific and accurate actuarial calculations. Saving the organization from the current situation, postponing the aging period of the funds and therefore paying attention to the issue of asset valuation, doing the correct and accurate current evaluation of pension benefits based on actuaries, correctly displaying financing information according to standard 27, strengthening the framework, principles And the appropriate factors for measurement and reporting are by creating an institution that oversees actuarial reports, the existence of a data center in actuarial calculations, eliminating the optionality of applying actuarial rates and assumptions, and preventing the shrinking of funds with optimal resource provisioning policies.