فصلنامه مطالعات حسابداری و حسابرسی
پیاپی 46 (تابستان 1402)

The purpose of the research:

 The main purpose of this study is to investigate the effect of financial reporting quality on the probability of money laundering in manufacturing companies listed on the Tehran Stock Exchange.

The method of this research is field (survey) and cross-sectional, and the statistical sample consists of 136 member companies of Tehran Stock Exchange. In this research, to measure the possibility of money laundering, the monitoring instructions of the Tehran Stock Exchange Organization with the title of Checklist for the Evaluation of Anti-Money Laundering and Financing of Terrorism in the Capital Market and other domestic and foreign sources have been used. In this collection, there are three categories of checklists including the following: First category: the law to amend the anti-money laundering law; The second category: the executive regulations of the terrorism financing law and the third category: instructions. To measure the quality of financial reporting, a qualitative and scoring method was used based on quantitative data, similar to Bram and Bissett's research. For this purpose, 32 qualitative indicators were considered to measure the four components of relevance, reliability, comprehensibility, and comparability, and 6 qualitative indicators were considered to examine the limitations of financial reporting.

The results of the hypothesis investigation showed that increasing the quality of financial reporting reduces the probability of money laundering. The results of this research also showed that the quality features of financial reporting, including the useful presentation of information with two subsets of comprehensibility and comparability, and the usefulness of information with two subsets of relevance and reliability, all contribute to reducing the probability of money laundering.

The purpose of this research is to investigate the impact of the cognitive bias of managers. The current research is descriptive and applied-developmental in terms of purpose, and field-based in terms of data collection. The statistical population in the qualitative section includes 11 experts and in the quantitative section it includes managers of stock exchange companies from 2016-2018. The total number of companies based on the received statistics is 105 companies, of which 50 companies were selected by random sampling. The tools of data collection were interviews and questionnaires, and the research data were analyzed using the qualitative data analysis method of foundation and partial least squares. The results of the research showed that the components of intellectual capital, unconscious mental activities, and decision-making styles affect managers' cognitive bias. Also, the components of managers' cognitive bias, primary and secondary cognitive evaluation processes, and negative information bias also affect managers' empowerment. Finally, it was shown that empowering managers leads to performance evaluation.

The need of using the most accurate standards, put heavy pressure on auditors', Since in the field of interpretative structural modeling, no significant research has been presented in relation to auditors' tension management, The purpose of this study was to interpretive structural modeling of factors affecting auditors' stress management. This study is based on the applied purpose and in terms of method in the field of descriptive survey studies. Identifying the factors affecting auditors' stress management was done through a systematic review of research in the perioud 1393 to 1401 and semi-structured interviews based on theoretical saturation with professors in the field of organizational behavior management, accounting and psychology. The validity and reliability of the interviews were confirmed by the method of relative content validity and Kappa Cohen index, respectively. In order to model the factors affecting auditors' stress management, the opinions of 36 accounting experts and owners and managers of auditing firms familiar with the research topic were used by target sampling method with the help of a questionnaire. The validity and reliability of the questionnaire were confirmed by content validity and test-post-test method, respectively. The coding of the obtained data using Atlas ti software led to the identification of 14 factors affecting auditors' stress management. Modeling the factors identified by the interpretive structural method led to the formation of seven levels, of which audit complexity, effective organizational culture, and interpersonal relationships were the most effective and adaptive responses the most impressionable indicator.

Earnings management has always been one of an important area of accounting Literature. Manager's alwals have the tools at their disposal, through which they can manipulate firm earning under their management. One of this the tools and methods is classification shifting. The purpose of this study is to investigate the expenses classification shifting in firm with initial public offerings on the Tehran Stock Exchange and its relationship with post-offer returns. For this purpose, a sample consisting of 70 initial public offerings during the years 2004 to 2019 was examined using cross-sectional regression using the ordinary least squares method. Findings show that there is a positive relationship between non-operating expenses and unexpected operating Earnings in the year before IPO and a negative relationship with changes in its. In general, the research findings indicate that the firm with initial public offerings on the Tehran Stock Exchange, in the year before the public offering, are engaged in expenses classification shifting and inflate their operating Earnings; but this Earnings management has no effect on post-IPO returns.

The problem of optimizing the mean-variance relationship of stock returns has become one of the important discussions in financial theory and a relatively popular measure for measuring risk. Choosing the mean-variance return of the investment portfolio is in search of the best allocation of wealth among various types of securities in order to achieve the optimal trade-off between the risk and the expected return of the investment in a fixed time horizon. The mean-variance trade-off in periods when investor sentiment is strong produces a negative correlation between stock returns and volatility changes, and the expected return of stock returns is positively related to the conditional variance of returns in periods when investor sentiment is weak. The aim of this research is to present a model based on investor sentiment and the average variance relationship of stock returns. The statistical population of this research consists of the companies accepted in the Tehran Stock Exchange, based on the systematic elimination method, 112 companies were selected as the sample size during the years 1394-1400. The method of collecting information is library and field. Data analysis was done using the multivariable regression model provided in the research with the help of Stata and Eviuse software. The results of the research hypotheses test showed that the relationship between the expected stock variance and the average stock return had a positive and significant relationship. According to the obtained results, it was observed that the future variance of stock returns obtained from the Garch method is strongly influenced by investor sentiment. The moderating effect of investor sentiment was such that it led to an increase in the positive effect of the expected future variance on the average stock. Therefore, the second hypothesis has been accepted. But the effect of the future unpredicted stock variance on the average stock return is extremely negative and is not influenced by investor sentiments. Therefore, the third hypothesis of the research is rejected.

Job-related stress is important in explaining a wide range of behaviors and attitudes in stressful audit work environments. Burnout, as a dysfunctional stress syndrome, is expected to affect auditors' professional ethics. Therefore, the purpose of this research is the structural equation model approach in testing the ethical dimensions of auditors under the influence of job burnout and spiritual intelligence. Barclay et al.'s method was used to calculate the number of selected samples, and 260 people were selected as the sample size. A standard questionnaire was used to collect research data, and structural equation method was used for modeling and testing hypotheses using SmartPLS software. The results of this research showed that job burnout has a negative effect on the ethical dimensions of auditors, including honesty and integrity, competence and impartiality of auditors. Also, in this research, the effect of job burnout on ethical dimensions was investigated with regard to the moderating role of spiritual intelligence. The results of the research indicated that spiritual intelligence moderates the negative effect of job burnout on the honesty and integrity of the auditor, but spiritual intelligence does not moderate the negative effect of job burnout on the competence and impartiality of the auditor.

Obtaining taxpayers' banking transactions to create accuracy, speed, and ease of tax returns has been an aspirations and goals for the tax administration for decades and now this important issue has arisen in the implementation of part 2 of paragraph P of the repeated article 169 of the Law on Direct Taxes approved in 1394, again it seems that there are problems in this direction. Therefore, in this article, with a descriptive-analytical approach, an attempt has been made to study and analyze the current situation in handling banking transactions. That document is not in itself a proof of income and requires a supplementary degree. Therefore, legally, in the case of unspecified banking transactions, their tax liability is not without its drawbacks, and we face a legal vacuum in this regard. To resolve this issue, it was suggested that, under the title of an additional bill (Note 4 of Article 147 of the Law on Direct Taxes), indicating the creation of this right and the need to write a regulation in this regard by the Tax Affairs Organization, to be approved by the Islamic Consultative Assembly.