فصلنامه پژوهش های تجربی حسابداری
سال سیزدهم شماره 3 (پیاپی 49، پاییز 1402)

The role of internal auditors is constantly changing and evolving. There are inherent role conflicts in internal auditing and management of inconsistent demands from customers or stakeholders of the internal audit department can help its effectiveness and create added value for the organization. The purpose of this research is to understand the role of conflict management strategies that internal auditors use to achieve a theory in this field and for this purpose, the qualitative research method and Grounded theory approach have been used. Research data were collected through interviews with internal audit managers and were analyzed by open, axial, and selective coding. Then the extracted categories were presented in the form of an integrated model of internal auditors’ role conflict management. Based on this model, to manage role conflict by internal auditors, it is necessary to strengthen the skills and awareness of stakeholders (as role senders) and internal auditors (as role receivers). By improving these factors, effective role conflict management strategies, improvement of context, and the effectiveness and development of the internal audit profession will be possible

The current research seeks to identify and analyze key drivers affecting the future of auditing in Iran, focusing on blockchain technology. The current research has an applied nature in terms of orientation and its methodology is multi-method. The theoretical population of the research were the senior experts of the auditing organization, the Supreme Audit Court and the country's capital market in the field of auditing and digital financial technologies. The sampling method was done in a judgmental way according to the expertise of experts. The sample size in this study was equal to 15 people. The drivers of the research were obtained through literature review and interviews with experts. Then, for screening and prioritizing the research drivers, two questionnaires of expertise and prioritization were used, respectively. Among the drivers, 11 drivers had a defuzzy number higher than 0.6 and were selected for the final ranking. The degree of priority of the remaining drivers was evaluated by the Cocoso method. According to the indicators of Cocoso technique, the drivers of blockchain development in industries and other fields and the level of blockchain adoption by organization and audit institutions had the highest degree of priority. Teaching financial digital technologies such as blockchain to managers, auditors and financial users, integrating the policies of regulator bodies in the field of supervision and standardization and aligning global standards with blockchain technology requirements were among the most important practical proposals of the research.

The main purpose of this research is to investigate the market's reaction to the re-presentation and distortion of financial information in family-owned companies. To achieve the goal of the research, the statistical population includes all the companies admitted to the Tehran Stock Exchange and the statistical sample includes 110 companies from 2007 to 2021. To test the research hypotheses, multivariate regression statistical analysis has been used. Using a matched firm’s approach, the research results showed that family ownership reduces the occurrence of financial information distortion, consistent with the notion that controlling families are more concerned about reputation than non-family block holders. Nevertheless, the results showed that compared to the renewals in non-family companies, the renewals announced by family-controlled companies create more negative reactions in the market. The more negative market reactions can be attributed to a greater loss of reputation and greater investor skepticism about the credibility of family firm insiders than nonfamily firms after the restatement

Subject and purpose of the article: Improving the quality of disclosure is one of the effective factors for achieving an efficient capital market and optimal capital allocation. Considering the importance of sociological theories in accounting knowledge and using Islamic theoretical foundations, the current research tries to investigate this importance. The current research aims to explain the concept and components of disclosure quality in accounting from the perspective of Islam, focusing on the Structuration Theory.Research This article is in the category of qualitative research, which was carried out in line with the purpose of the research by examining scientific and Quranic texts and interviewing 12 experts and members of the academic faculty of the accounting department with research experience in the fields of sociology and Islamic sciences. In this study, the obtained information was analyzed using the theme analysis method. The research tools in the qualitative part were in-depth and semi-structured interviews, and the research sample was selected using a combination of non-probability, purposeful judgmental, and snowball methods. Research According to research findings, disclosure approach, disclosure framework, disclosure strategies, disclosure levels, and disclosure dimensions were identified as the main themes of the research, which explain the components and quality model of disclosure from the perspective of Islam in the framework of Structuration Theory.Conclusion, originality and its addition to knowledge: the accounting system with the priority of disclosure over moral and social obligations and responsibilities in the framework of the usefulness of information for decision-making, as well as the usefulness and ethics of the accounting system according to the explained components, a new and comprehensive model for Provides quality exposure

Understanding the importance of controlling and managing enterprise risk, this research seeks to provide a model of regulatory and environmental determinants of enterprise risk management and its financial consequences. This research is developmental in terms of the goal and terms of the result is descriptive-applied research. Also, in terms of data type, it is considered combined research. In the qualitative part, with the participation of 15 experts and using Meta Synthesis and Delphi analysis, regulatory and environmental determinants of enterprise risk management and its financial consequences were identified. Also, with the participation of experts, the most effective dimension of the causes of risk management and the most important consequence of the effectiveness of risk management using gray hierarchical analysis and the developed RAF set was determined. The results of the research showed that among the 64 primary indicators in meta- Synthesis analysis, 55 indicators reached the theoretical limit during the two stages of fuzzy Delphi analysis and it was determined that the quality of the information environment and competitive strategy, corporate governance, internal control and management structure as regulatory and environmental determinants of enterprise risk management and the effectiveness of profitability ratios, fulfilling social responsibility and increasing the trust of stakeholders were determined as the consequences of risk management. Based on the developed RAF analysis, it was determined that the quality of the information environment is the most influential risk management factor, and the increase in the level of trust of the stakeholders is the most important consequence of enterprise risk management. Paying attention to environmental and regulatory factors can lead to the improvement of risk management and as a result, increase the confidence of investors and reduce the cost of capital.

In this research, we investigate the relationship between the auditor industry range, the extent to which an auditor has experience in auditing clients from different industries, and the auditor's professional skepticism. Using the data from 211 firms listed on the Tehran Stock Exchange, during the period from 1389 to 1400 (1,785 firm-year observations), the results show that auditors with a wide range of industry experiences are more likely to require their clients to adjust misstatements in their financial statements due to distortions and mistakes. In particular, this relationship is stronger for downward audit adjustments as well as for higher magnitude of audit adjustments. Also, a higher auditor industry range is negatively associated with the likelihood that the financial statements will be restated in the next period. Finally, financial statements audited by these auditors, have less discretionary accruals. Overall, findings suggest that an auditor’s diverse experiences in different industries can facilitate the development of professional skepticism

Accounting is in the transition phase from classical approaches to a field of modern processes that can meet social expectations. Forensic accounting as a new point of professional functions seeks to link legal and regulatory aspects with technical functions in order to provide reporting to stakeholders. The purpose of this research is evaluating the exploratory dimensions of forensic accounting based on a two-stage fuzzy process. This research in terms of exploratory methodology; It is considered developmental and mixed method. In this research, interviews are used to collect data in the qualitative part, and in the quantitative part, through pairwise comparison questionnaires, the two-stage fuzzy process is used to determine the underlying dimensions of forensic accounting in the capital market. The target population in the qualitative section was 13 academic specialists who were considered experts, both scientifically and empirically. Sampling in the field of qualitative methodology was theoretical sampling and how to determine the snowball sample. Research results in the qualitative part of the existence of 3 categories; 6 components and 39 conceptual themes were presented in the form of a hexagonal model, which was obtained during three stages of coding in the theoretical analysis of the foundation data. The results in the quantitative section also showed that the component of institutional oversight is considered to be the most effective component in the development of court accounting

From an economic point of view, deviation, and uncertainty of economic policies are related to stability and financial stability. Considering that the Jones model does not measure the inflation in fixed assets, it does not have the necessary efficiency to determine accruals correctly, especially in countries with high inflation. By adjusting the Jones model, the results of the research were analyzed more precisely, and accordingly, the financial stability was calculated more accurately. The purpose of the research is to update the fixed asset modify the Jones model and determine the relationship between the entropy of accrual items and financial stability. Hypotheses testing has been done using correlation between variables and two regression approaches and meta-heuristic algorithms of whale and genetics. The statistical population of the research of all insurance companies included 231 companies and the period was between 2015 and 2021. The results obtained from the test of research hypotheses indicate that between the entropy of the accrual items of the modified Jones model and financial stability, there is a significant relationship. Also, estimation of financial stability and entropy of accruals Rennie and Shannon modified the Jones model, using the whale meta-heuristic algorithm is more accurate than multivariate regression and genetics. This timeliness in accrual items reduces abnormality in these items and increases transparency in financial reporting. Also, discretionary accruals have a more effective role in determining financial stability for decision-makers and stakeholders than non-discretionary accruals.

Financial health means the ability to profitability and continuity of activity of the economic unit, which is very important for all shareholders and stakeholders, and basically all stakeholders in economic units are interested in having appropriate tools that can assess and predict the profitability and continuity of activity. The purpose of this study is to identify the factors affecting financial health and predict the degree of financial health of companies listed on the Tehran Stock Exchange. For this purpose, the data of 138 companies (1104 companies-years) during the years 2011 to 2018 and Matlab software were used to test the research hypotheses. Variable selection test performed using artificial intelligence algorithm to analyze neighboring components showed that among the criteria of the management system, the ratio of non-executive managers, the ratio of institutional owners, the size of the audit committee and the independence of the audit committee and change of CEO to explain the financial health of companies. Also, in order to predict the degree of financial health of companies listed on the Tehran Stock Exchange, the decision-oriented algorithm of the decision tree was used. The financial health of companies listed on the Tehran Stock Exchange

Studies have shown that managers' narcissism can affect the choice of leadership styles and decision-making styles in accounting (including earnings management, social responsibility, quality of financial reporting, etc.); Since no study has been done to evaluate the impact of managers' narcissism on leadership and decision-making styles in accounting, present study intends to examine this issue; Therefore, the present study evaluates the relationships between managers' narcissism, selection of leadership styles and decision making in accounting.The statistical population of this study includes managers of companies in Tehran Stock Exchange. Because access to all members of the statistical community was not possible, the available sampling method was used. Therefore, the questionnaires were distributed among individuals and a total of 150 completed questionnaires were collected. Data analysis was performed using structural equations and with the help of SMART PLS software.
 The findings of the research showed that managers' narcissism had a greater impact on the transformational leadership style in accounting than the practical one. In addition, managers narcissism affect on practical leadership style and transformational leadership style  and decision making styles (intuitive ,dependent ,rational,immediate,avoidant ) in determining companies business strategy, social responsibility , profit management and financial reporting qualityThe findings of the research showed that managers' narcissism had a greater impact on the transformational leadership style in accounting than the practical one. In addition, managers' narcissism affects practical leadership style transformational leadership style, and decision-making styles (intuitive, dependent, rational, immediate, avoidant) in determining company business strategy, social responsibility, profit management, and financial reporting quality.