نشریه قضاوت و تصمیم گیری در حسابداری
پیاپی 8 (زمستان 1402)

The present study was conducted with the aim of comparative evaluation of the usability of Tehran Municipality's comprehensive financial software (Finance) using the usability scale and the effect of four factors (gender, age, professional work experience and occupation).This research is included in the group of descriptive, cross-sectional and survey researches. The necessary information was collected through questionnaires distributed among users working in Tehran Municipality in 2023. Questionnaire questions were classified into seven groups, each group representing each of the applicability criteria in the ISO 9241-10 standard. The data were analyzed by independent t-tests, analysis of variance and Pearson's correlation coefficient. The findings showed that four factors (gender, age, professional work experience and job) have a significant effect on users' understanding of the applicability of Tehran Municipality's comprehensive financial software according to the seven principles of ISO 9241-10 standard. In general, users' evaluations about the compliance of Tehran Municipality's comprehensive financial software with ISO 9241-10 standard are different. Therefore, more attention is needed in the field of software upgrade, especially the development of reporting capabilities and levels of accounts, management and training of the software for the needs of urban management and users.

The purpose of the present study is to investigate the relationship between the added value of intellectual capital, the efficiency of human capital, with an emphasis on growth and their effect on the growth of export income per capita of employees in companies listed on the Tehran Stock Exchange. The export performance of companies is influenced by various internal and external factors. Some of the internal factors include knowledge of target markets and presence in international production networks, which are among the knowledge capital of companies. The current research is applied in terms of purpose and descriptive-correlational in terms of nature and method. In order to calculate the intellectual capital, the coefficient of added value of the intellectual capital has been used, and to calculate the export, the ratio of export sales to the total sales of the company has been used. Hypotheses have been tested using linear regression. The statistical population is all the companies admitted to the Tehran Stock Exchange. A statistical sample of 178 companies was selected between 2016 and 2020. The results show that there is a positive relationship between intellectual capital, human capital efficiency and export income. Also, there is a positive relationship between the growth of human capital and the growth of export earnings. However, contrary to the initial expectation, no evidence was found that the growth of intellectual capital is effective on the growth of export income. Therefore, necessary measures should be taken through ways such as proper corporate governance, timely and proper policy making. It is suggested that the accounting standards give a special role and importance to intellectual capital (as a factor influencing the added value of the company).

The current research was conducted with the aim of presenting a financial decision-making pattern based on management performance audit, based on qualitative and quantitative analysis. In the qualitative part, by examining the theoretical foundations and previous research, the influencing factors including (5) dimensions, (13) components and (67) indicators were identified. Then, in order to obtain the general theoretical consensus of the country's public sector experts by using a questionnaire and conducting a semi-structured interview based on the use of the Fuzzy Delphi technique; The effective factors were accepted and screened. Then, based on quantitative analysis and using the improvement hierarchical analysis method; The final weight of each of the dimension, component and index and their importance levels were determined in the model using the Excel 2016 software environment. According to the research findings, the "political and managerial" dimension with a final weight of (0.216), the component of "appropriate use and management of information systems" with a final weight of (0.1116) and the index of "use of managers and employees in the  public sector department's executive bodies based on the fulfillment of general and specific legal conditions" with final weight (0.046) have the most importance on the compliance of financial decision making with management performance audit. Then, based on quantitative analysis and using hierarchical analysis method, it has been improved. The final weight of each of the different elements, components and indicators and their importance levels were determined in the model using the Excel 2016 software environment.

The purpose of this study is to investigate the role of debt-based financing in the relationship between corporate governance and R&D investment. The current research is applied and from the methodological point of view, the correlation is causal type (post-event). The statistical population of the research is all the companies admitted to the Tehran Stock Exchange and using the systematic elimination sampling method, 134 companies were selected as the research sample and were examined. The results of the research hypothesis test showed that among the factors of corporate governance including (board size, board independence, financial expertise of board members and concentration of ownership), two variables of board independence and ownership concentration have a direct relationship with investment in research and development of companies. In the second group of hypotheses, it was observed that the interaction of debt-based financing with corporate governance factors does not affect research and development investment.

The main purpose of this study is to investigate the risk situation (idiosyncratic risk, market risk and total risk) in Firm life cycle stages and the impact of State and non- State ownership on this relationship. In this regard, first, using the Fama-French Three-Factor model, the idiosyncratic risk in the sample firms was estimated. Market risk was calculated based on the standard deviation of the annual return of the stock index and the total risk is calculated by sum of market risk and idiosyncratic risk. The different stages of the companies' life cycle were determined using the patterns obtained from the three categories of cash flow statements (operating, investment and financing). In this research, the data of 136 firms have been used and in order to examine the research hypotheses, six regression models of panel data have been used. Respectively, idiosyncratic risk, market risk and total risk considered as dependent variable in these models. The results of estimating the final models show that idiosyncratic risk, market risk and total risk in the stages of introduction, growth and decline are higher compared to the stages of maturity and shake-out of firm life cycle stages. In addition, the results of this study indicate a significant effect of State ownership on the relationship between idiosyncratic risk and life cycle stages of firms listed in the Tehran Stock Exchange.

The purpose of this study is to investigate Effect of Auditor Ethics and Audit Tenure on Auditor Ability to Detect Creative Accounting Practices. The general research method used in this research is descriptive-correlational survey and according to the purpose of this research is to determine the relationship between the components of auditors' ethics and the auditor's tenure on the Auditor Ability to Detect Creative. And how to conduct a survey research method using the independent and standard questionnaire of Fullerton and Dotschi (2004), for the Auditor Ability to Detect Creative, the standard questionnaire Armga Zarfar (2016) can be used for professional ethics. The results of testing the first hypothesis showed that the auditor's ethics has a positive and significant effect on the Auditor Ability to Detect Creative to identify accounting methods. The size of the auditing firm has a positive and significant effect on the Auditor Ability to Detect Creative Accounting Practices.

The Purpose of this study was to investigate the hegemonic effect of audit partner power on the symptoms of auditors' psychodynamic disorder. The present study is applied in terms of its purpose and developmental in terms of results. Also in terms of data type, it is in the category of mixed methods. Therefore, in the qualitative part, meta-synthesis and Delphi analysis were used, and in the quantitative part, partial least squares analysis was used. The statistical population of the research in the qualitative section was 12 specialists in accounting and financial management at the university level and in part, there were 195 independent auditors working for private auditing firms in Iran. In order to collect information to test the research hypothesis, questionnaires from the qualitative analysis stage were used and to analyze and test the research hypotheses were based on the partial least squares (PLS) method. The results showed that the hegemony of the audit partner's power has a positive and significant effect on the stimulation of psychodynamic disorders in auditors. The results show that the dominance of the auditing firm based on authoritarian behaviors due to the reduction of auditors' freedom of action, causes them gradual frustration and this issue while increasing stress and work pressure on them, increases the risk of symptoms of psychodynamic disorder. This is the first case study to focus on assessing the hegemonic effect of the audit partner's power on the symptoms of auditors' psychodynamic disorder. Although the field is of research importance in terms of developing theoretical literature and practical basis in reducing the gap of audit expectations, but less, audit research has addressed this issue. And conducting this research and developing it at the professional level of this field can enhance the institutional and educational capacities on it at the international level and help to create the integration of the development of theoretical literature.