مجله حسابداری مدیریت
پیاپی 57 (تابستان 1402)

Good audit quality plays an important role in corporate governance and provides independent assurance to investors and other stakeholders. Since the auditor known as the protector of the company's assets and shareholders' rights, its performance must be valid and reliable. On the other hand, narcissistic tendencies are common among auditors and these findings are worrying because narcissism is associated with various undesirable behaviors, including excessive risk-taking. The auditor's narcissism may cause problems in the negotiation process, delay the audit and negatively affect the effectiveness of the audit services. Based on this, the aim of this study is to investigate the relationship between negotiation strategies and audit quality with regard to the mediating role of auditor narcissism. The statistical sample studied in this research consists of 209 auditors from Isfahan city, who, using questionnaires: audit quality, Optimum negotiation strategies and Ames's narcissistic personality and structural equation modeling method, PLS software were tested. The results of the research showed that the dispute strategy has a positive effect indirectly through the mediating variable of narcissism, and the strategies: compromise, handing over and expanding the work plan indirectly have a negative effect on audit quality. However, no significant relationship found between problem solving strategy and audit quality indirectly through the mediating variable of narcissism, it is suggested to establish personality tests for the selection of auditors, CEOs and financial managers. So that the managers who are selected do not affect the quality of financial reporting far from personality disorders.

The purpose of this research is Presentation a Whistleblowing Quality Model based on SocialJustice Approach. In terms of orientation, the research is an applied research; In terms of research philosophy, the research method is a mixed type, that is, a combination of quantitative and qualitative methods. In terms of the logic of data collection, the research approach is inductive-deductive, and in terms of the goal, it is an exploratory research. In the qualitative part of the research, based on the content analysis approach, the indicators affecting the quality of Whistleblowing  based on the social justice approach were identified and extracted, and after coding and classifying the identified indicators in their respective dimensions and components, in the quantitative part, Using a survey of the statistical community including 15 experts in the field of auditing, after confirming the validity of the content by the Lawshe  method and screening and confirming the indicators identified by the fuzzy Delphi method, the Whistleblowing  quality model based on the social justice approach in 4 dimensions, 19 components And 49 indicators were presented. Also, using the paired comparisons questionnaire and hierarchical analysis and using the Expert Choice software, the approved dimensions and components were prioritized. The results of prioritization showed that informational, distributive, interpersonal and procedural dimensions of justice are the most important in the quality of Whistleblowing, and about the components, justification of informational decisions, equality, fair distribution of information, transparency and honesty and correctness and sufficient information is the most important component.

This research carried out with the aim of explaining the role of digital business models and dynamic environment in the use of management accounting system, emphasizing the mediating role of CEO's risk taking. The statistical population of the research was the managing directors, financial managers and accountants of the companies admitted to the Tehran Stock Exchange, based on the Morgan table, 387 people selected as a sample and the research questionnaire was distributed and collected among them. The information collected by questionnaires analyzed by SPSS24 and Smart PLS3 software using structural equation modeling. The dynamic environment has a positive and significant relationship with the use of the management accounting system and the CEO's risk taking. The digital business model has a positive and significant relationship with the use of the management accounting system and the CEOs risk-taking. CEO's risk-taking has a mediating and positive role in the relationship between the dynamic environment and the use of management accounting system. CEO's risk-taking has a mediating and positive role in the relationship between digital business model and the use of management accounting system.

The financial scandals that rocked stock markets around the world in the late 1990s and early 2000s severely undermined confidence in the financial reporting process, and thus the financial markets. The focus of internal audit, which was traditionally on operational controls and risks and assisting management in decision-making, brought to the improvement of the corporate governance process and detection of fraud in management and inappropriate accounting practices (including profit management). This study examines the issue that with the approval of the internal control directive and the requirement to establish an internal audit unit in business units in Iran since 2013, does internal audit lead to a decrease in profit management or not? The time of this research is between 2007 and 2016, which includes 2 periods, 5 years before the requirement of internal audit and 5 years after that for companies admitted to the Tehran Stock Exchange, which is done using the multivariate regression analysis method. It was tested using the F test of Limer and Hausman with the help of Eviews software. In this research, adapted from McNichols (2008), discretionary income used as a measure of earnings management. In addition, the data of 109 companies have been used to test the hypothesis. The results of the coefficients from the hypothesis test showed that the implementation of internal audit had a significant and negative effect on profit management.

The purpose of this research is to investigate the effect of the application of management accounting techniques on the sustainability of the company with the moderating role of strategic orientation. The Teodosio et al. model (2012) is used to measure the strategic orientation, and the Lebedov model (2019) is used for management accounting techniques.The tool of this research is a standard questionnaire that was provided to the financial department of the manufacturing companies admitted to the Tehran stock market in 1401. After repeated follow-ups, 91 questionnaires were completed and provided to the research group.Data analysis and research hypotheses have been done using Smart Pls and Spss software.The results of the research showed that the strategic orientation reduces the effect of management accounting techniques on the company's sustainability. Because in our country, due to the existence of a monopoly market, the effort for innovation, customer satisfaction, the main competitor, and reducing the price of products is less done by the companies, as a result, the effectiveness of management accounting techniques on the sustainability of the companies' is reduced.

The firm culture expresses the way people feel about the work they do, organizational values ​​and the vision of the firm. Therefore, this study attempts to investigate the effects of firm culture on the adoption and implementation of modern management accounting practices in manufacturing firms. This study is practical in nature and is considered as a descriptive-exploratory in terms of data collection method. The required data collected through the distribution of questionnaires among management/cost accountants of 97 manufacturing firms. Multiple regression has been used to analyze the research data. The dimensions of firm culture used in this research are: innovation culture, people orientation culture, team-based culture, attention to details culture, stability culture, outcome orientation culture and aggressive culture. There were 15 modern management accounting practices used in this research. According to the research findings, four cultures of innovation, team-based, attention to details and aggressive have a positive and significant effect on the adoption and implementation of modern management accounting practices. In contrast, the three cultures of people orientation, stability, and outcome orientation do not have a significant effect on the adoption and implementation of modern management accounting practices. In general, firm culture can improve the performance of manufacturing firms by providing the necessary requirements for adoption and implementation of the modern management accounting practices

The main objective of this research was to design a strategic management accounting model based on the development of accounting databases in crisis conditions and to validate the model. To achieve this objective, an exploratory sequential combination method was used, and the data was collected in two stages. In the qualitative part, using the Foundation's data method, through structured interviews with 20 experts who selected by theoretical sampling, data was collected and using the systematic design of Strauss and Corbin, codes and components were collected. Strategic management accounting based on the development of accounting databases was obtained in crisis conditions and compiled in the form of a conceptual data model of the foundation. Based on the findings from the qualitative stage, a questionnaire and a preliminary model were designed, and after measuring its validity and reliability, this questionnaire was implemented through the participation of 267 managers and specialists of listed companies, and the findings of the research showed The most predictive model is related to key variables including culture-building, information sharing in companies, orientation to companies' strategies through accounting information systems and trust building among different layers of the company.

Developing countries, especially those with the rent of natural resources, are facing the inefficiency and large size of the government. In many cases, in order to compensate for the structural deficit, countries with natural resource rent create a capital balance surplus in the budget by reducing construction costs and allocate the created capital surplus to current expenses. This has long-term negative lasting consequences for economic growth. In many countries, this approach is not able to compensate the total deficit of the operating balance of the government, and the remaining deficit is financed through borrowing from abroad or the domestic economy. In this study, the impact of government debt on the growth and welfare of the society under the golden rule of financial development during the period of 1365-1399 and the application of the soft transfer threshold approach (STAR) was analyzed. The results of the non-linear part of the model show the existence of a positive relationship between the financial development variable and the economic growth and welfare index. Also, the variables of government size, government budget deficit, oil shock, exchange rate fluctuations and sanctions respectively lead to a decrease; 17%, 14%, 6%, 43% and 2% are economic growth and prosperity. The main channel of influencing financial development is done through increasing investment efficiency, quality of regulations, reducing economic sanctions and governance indicators. Therefore, the way of financial market liberalization, the weakness of financial system management and the lack of formation of coherent financial markets and the benefit of regulations in the country can be considered as the reasons for the reduction of investment efficiency through the non-optimal allocation of resources in the country. As a result, more attention and diligence should be done in the country to develop and make the financial markets more efficient, and as a result, allocate resources more efficiently and increase investment efficiency. Also, due to the strong dependence of the government budget on oil revenues, this dependence should be reduced and attention to tax income should be increased.

Deciding on resource adjustment costs in terms of efficient decisions or opportunistic behaviors of managers, on the other hand, the existence of liquidity in the company to meet the expectations of shareholders, increase the company's value or to promote the personal interests of managers, can be effect cost behavior and consequently dividend behavior.  Accordingly, the purpose of this study is to investigate the effect of cost stickiness on dividend stickiness with emphasis on maintaining the cash holdings of companies listed on the Tehran Stock Exchange. This research is applied in terms of purpose and correlation and post-event in terms of method. In order to test the research hypotheses, 154 companies were selected in the period 2013-2021 and analyzed using multiple regression models. The results showed that cost stickiness at the operational level has a significant positive effect and at the total cost level and at the industry level has a significant negative effect on dividend stickiness which indicates the ability to control and manage operating costs and the involvement of managerial decisions in adjusting resources using the main operations of production and sales of the company. The interaction effect of cash holdings with cost stickiness at the operational level, total costs and at the industrial level has a negative effect on dividend stickiness

Stock price crash risk is one of the main concerns of investors since it cannot be mitigated through portfolio diversification. The purpose of this research was to investigate the effect of (ESG) rating on stock price crash risk. A sample of 129 companies listed on the Tehran Stock Exchange was selected and tested for the period 2014 to 2020. The results of multiple regression analysis showed that ESG rating is negatively associated with stock price crash risk. The one-year lag ESG rating had no significant effect on the negative coefficient of skewness, but was negatively associated with down-to-up volatility. In addition, the two-year lag of ESG rating had no significant effect on stock price crash risk. The results also showed that financial constraints have a significant effect on the relationship between ESG rating and negative coefficient of skewness. However, it did not affect the relationship between ESG rating and down-to-up volatility.