نشریه حسابداری و منافع اجتماعی
سال سیزدهم شماره 3 (پیاپی 50، پاییز 1402)

 Social status refers to an individual's position in the social structure. This research aims to identify the effective drivers on the future social status of the auditing profession in Iran.

 This study utilized a mixed-methods research approach to investigate the influential drivers impacting the future social status of the auditing profession. The first phase involved a qualitative library study method to identify these drivers from the past decade. In the second phase، a researcher-designed questionnaire with a 20-year time horizon was distributed to auditing experts in 2022 to rank the drivers using cross-impact analysis.

 The results identified 35 effective drivers within seven mega trends influencing the future of the social status of the auditing profession in Iran: auditing service clients، auditing profession and auditors (intraprofessional)، political-economic،socio-demographic، technological، legal and environmental factors.

Conclusion : 

This study reveals that six major trends، namely competition in the professional market، future-oriented information demand، stakeholder theory and transparency، technology development، diversified audit services، improved quality of auditor education، and alignment with modern developments، are the most influential factors affecting the future social status of the auditing profession.

Contribution: 

This study offers valuable insights into the factors that will influence the future social status of the auditing profession in Iran. The findings have practical implications for policymakers، regulatory bodies، and auditing firms as they anticipate and respond to changes in the industry.

The purpose of this research is to explain the main dimensions and components of sustainability reports for Iranian listed companies, based on a comparative study with international frameworks. 

after explaining the dimensions and main components of sustainability reporting, according to the international framework of UN, SDGs, GRI, and SASB, The main components of the sustainability report have been surveyed through a questionnaire from 30 and 21 experts in two stages, and the data has been analyzed using the fuzzy Delphi.

among the thirty-nine main components of the sustainability report extracted from the international frameworks, the experts have agreed on thirty components. And energy management, greenhouse gas and air pollution, and water and waste management are the most important. 

Conclusion:

 by classifying the components into five dimensions, the elements of the sustainability report were explained and the framework of the sustainability report was obtained according to Iran's conditions. Energy management is the main problem of Iranian companies and access and management of water are considered still the main concern of experts. 

Contribution: 

The current research for the first time deals with the dimensions and indicators of sustainability reporting for listed companiesin Iran. So, it can be useful for the policymakers of the stock exchange organization to formulate the framework of sustainability reporting in Iranian listed companies.

One of the main ways to prove the improvement of the performance of the public sector is through financial statements and increasing the quality of financial reporting, which should lead to the improvement of accountability. Using institutional and contingency theory, this article examines the effect of leadership and accounting capacity on the quality of financial reporting and accountability, as well as the impact of financial reporting quality on accountability in the welfare organization.

In terms of purpose, this research is applied and is placed in the category of descriptive-survey researches. The statistical population of the study includes 175 managers and employees of welfare organization finance in Bushehr, Ilam, Fars, Hormozgan, Kohgiluyeh and Boyer-Ahmad provinces. To test the five research hypotheses, 122 questionnaires with a five-level Likert scale were completed and the structural equation modeling method of confirmatory factor analysis with partial least squares approach and correlation coefficient and Smart PLS software was used.

Findings show that accounting capacity has no effect on financial reporting quality and accountability, leadership has a positive effect on financial reporting quality and accountability and the quality of financial reporting will lead to increased accountability.

The results of this study prove the importance of leadership in organizational accounting reforms. It also shows that financial reporting quality provides an accurate assessment of the accountability of public sector organizations.Enhancing knowledge: Studies show that the present study does not have a similar sample in Iran in terms of the subject, goal, and method of measuring the leadership and accounting capacity variables. The results of this research reveal a new insight regarding the importance of leadership and the impact of the quality of financial reporting on accountability in public sector organizations.

Auditing in society's main task and role are to accredit companies' financial statements. Considering the importance of audit operations and disclosure of social responsibility by companies, the present study investigated the relationship of social responsibility disclosure on audit operations.

 We have made a sample of 125 companies listed on the Tehran Stock Exchange, studying a seven-year sample period from 2015 to 2021 and measured their extent of social responsibility disclosure as an independent variable (based on a standard checklist included 17 components (consists of three main dimension: social, environmental and economic). We have examined its effect on the auditor's opinion and the delay in the auditor's report as two dependent variables in two regression models separately. 

The first hypothesis showed that the disclosure of corporate social responsibility has a significant positive effect on the type of statement submitted by the company auditor. The Second hypothesis showed that a Positive relationship between social responsibility disclosure and delay in providing audit report.

We concluded that social responsibility disclosure directly affects the auditor's opinion and indicates that the more corporate social responsibility disclosure, the higher the quality of financial statements. Disclosure of social responsibility delays in submitting an audit report shows an Positive and significant relationship.

Enlightenment: 

Finally, the results of this study contribute to the literature by highlighting the role of the social responsibility disclosure in the audit operations and judgment and decision-making in accounting. 

examining the causes and conditions of financial scandals in companies shows that the lack of effective control over managers and imperfect governance of shareholders over how to manage affairs, along with delegating unlimited authority to management, provides grounds for fraud and fraudulent reporting. Fraudulent reporting diverts the company's interests to specific groups, thus intensifying the conflict of interests of the stakeholders. Therefore, the present study examines the impact of corporate governance quality on stakeholder management with an emphasis on the mediating role of fraudulent financial reporting.

The research sample includes 96 companies listed in Tehran Stock Exchange between 2010 and 2020 that investigated using multiple regression.

Findings showed that there is a direct and significant relationship between the quality of corporate governance and the second method of stakeholder management, but this relationship is not significant in the first method of stakeholder management. and there is a significant inverse relationship between the quality of corporate governance and the likelihood of fraudulent reporting; It was also found that there is an inverse and significant relationship between the possibility of fraudulent reporting and the second method of stakeholder management. Consequently, the mediating role of the possibility of fraudulent reporting in the relationship between the quality of corporate governance and the second method of stakeholder management is also confirmed.

One of the important and fundamental things to create a business is capital and financial resources. Lack of capital and lack of access to financial resources are among the biggest problems faced by companies. Decisions related to financing and, as a result, capital raising, always affect the wealth of shareholders. Considering the importance of the subject, in the present research, the model of capital raising in Iran's economic conditions is presented.  

The current research is based on the practical purpose and the qualitative data type of the exploratory type based on the context-based approach, which includes interviews with 12 professional experts, including managers and university professors, based on practical experiences, with a general analysis of three stages of coding based on data (open, central and selective), the components of capital raising were identified according to Iran's economic environment.  

Factors causing capital raising including legal requirements, corporate diversification, structural factors, shareholding structure and tax system, background factors including financing system, government economy, laws and regulations, economic-political conditions and accounting system, intervention conditions including bureaucratic operations, legal restrictions and managerial decisions, strategies including budget resources, information quality, supportive policies, free economy, reforming structures and the culturing issue and its consequences including creating knowledge-based job opportunities, increasing social welfare, improving profitability, financial pressure for shareholders, loss of creditor advantage due to the inflation in society.  

The results of the research show the optimal management of the sufficient financial resources and the creation of the effective mechanisms for the possibility of investment, which is a factor for production, employment and moving the economic wheels of the country, and on the other hand, paying attention to the categories presented in the research model can greatly help the development of the economic activities of the companies and as a result, the dynamics and revival of the companies.  

Knowledge Enhancement: 

It is expected that the results of the research can expand and enrich the theoretical foundations of the literature related to capital raising and help managers in creating and re-creating the components of the capital raising.

This research was conducted to identify and prioritize the antecedents and consequences of managing investor wandering with a fuzzy Delphi approach.

The statistical population of this research includes 21 experts in marketing and the stock market industry who were interviewed using the purposeful (judgmental) and (snowball) sampling methods and semi-structured interviews until reaching the theoretical saturation level. Its validity and reliability were confirmed using the criteria of credibility, reliability, verifiability, and transferability, and the reliability between two coders for the interviews conducted according to the Holstein formula was 0.90, which confirmed the reliability of coding. To qualitatively analyze the interviews and to identify the antecedents (causes) and consequences (consequences) of investor wandering management, the open, central, and selective coding method was used, and in the quantitative part, the fuzzy Delphi questionnaire was used to prioritize the variables identified in the qualitative part of the research. whose validity and reliability were confirmed using content validity and retesting.

After conducting interviews with experts, the text of the interviews was carefully examined and then analyzed using open, central, and selective coding methods, so that after the interviews, open codes were extracted. Then the integration of the core codes and then the selected codes were specified, and the coding results were identified and determined as the antecedents or causes of investor management confusion in the form of eleven factors and the consequences of investor wandering management including eleven determining factors.

The results of the research determine what factors make it necessary to manage investor wandering in the stock market and what the consequences of this wandering will be. It is hoped that the results of the research will ensure and protect the interests of investors and provide an effective solution for the trustees to manage capital wandering. Investors in the country's stock exchange industry.

Shadow banking is a type of financial, credit and liquidity intermediary that has attracted a lot of liquidity with little capital by strengthening financial leverage, which ultimately causes a capital market crisis. There are two views on the relationship between shadow banking and banking risk: shadow banking reduces banks' risk or shadow banking increases bank risk. The purpose of this research is to investigate the effects of shadow banking on banking risk, focusing on the perspective of capital adequacy in Iran.

In this study, data from 23 investment funds, 23 insurance companies and 19 banks and credit financial institutions in the period from 2013 to 2018 have been used. ARDL method was also used for data analysis.

The results of this study show that the capital adequacy ratio index for shadow banking has an effect on banks' risk appetite and specific banking characteristics and macroeconomic indicators also affect this issue.

The findings of the research showed that the indicators related to shadow banking are reliable banks in Iran. Other findings of the research showed that the bank's banking index, loans, compared to deposits and the independence of the board of directors are meaningful on the bank's risk-taking in Iran.

Knowledge enhancement: 

According to the few researches that have been done in this field, this research shows the existence of a theoretical relationship between economic and banking indicators from a theoretical point of view.

The purpose of this systematic review and meta-analysis is to analyze the effect of social responsibility on financial performance and explain the moderating role of company size in Iranian studies.

The research method is a systematic review using the meta-analysis technique. The statistical population of research articles and theses published during the years 1388 to 1400 is 186 cases. Based on the research protocol, 25 studies were examined as the final sample. The present research was conducted as a meta-analysis using cma2 software. Cochran's Q test was used to analyze heterogeneity.

Research findings show that social responsibility has a significant effect on financial performance in previous studies in Iran. Also, the regression analysis in the present study shows the significant role of the moderator of the company size.

Based on the research results, despite the existence of contradictory results in Iranian studies, social responsibility has a significant effect on financial performance.

Knowledge enhancement:

 The present research adds knowledge in terms of enriching the theoretical literature in the field of financial performance and a reliable idea of the impact of social responsibility on financial performance and the moderating role of company size, as well as compiling practical information for Iranian companies.