نشریه پژوهش های حسابداری مالی و حسابرسی
پیاپی 61 (بهار 1403)

The purpose of this study was to investigate the role of financial uncertainty, economic uncertainty, economic policy uncertainty as a systematic risk and the fama french five factor model along with Momentum as a unsystematic risk in the US capital market and short-term and long-term effects on stock returns (S&P New York Stock Exchange Index) Using a structural vector autoregressive model Quarterly data. The results show that in the short run, the greatest impact of negative shocks, respectively, due to variables such as stock returns, profitability factor, small minus big (SMB) and momentum respectively. Economic policy uncertainty has also had a positive short-term shock to stock returns. Therefore, the variables of economic uncertainty and financial uncertainty, like other Unsystematic risk factors, have almost equally and negatively affected stock returns. In the long run, the greatest impact of negative shocks was due to variables such as economic policy uncertainty, stock returns, economic uncertainty and investment factor, respectively. In the long run, the greatest impact of positive shocks is due to variables such as Small Minus Big (SMB), High Minus Low (HML), profitability factor, momentum, Market portfolio return ratio and risk free rate of return and finally financial uncertainty.

According to agency theory, the government and business enterprises have different interests in paying taxes. The motivation for using deferred tax asset and liability to identify earnings management is that there is usually more discretion in generally accepted accounting principles than in tax laws. Managers may have an incentive to increase income in the financial statements without increasing income in the tax report. A possible reason why managers do not want to increase taxable income is that this will lead to an increase in tax costs. Therefore, one of the things that probably affects the earnings management is deferred taxes.  The aim of the research is to investigated whether the deferred taxes resulting from the financial statements reported based on accounting standard 35 as a strategy for managers to achieve earnings management or not. To achieve the goal of the research, the data of 169 sample companies from the Tehran Stock Exchange, were collected using the systematic elimination approach and were analyzed using the method of descriptive-correlation analysis by performing logistic regression test. The findings showed that the deferred tax assets have an effect on earnings management, but deferred tax liabilities have no effect on earnings management. The obtained results indicate that managers use deferred tax assets to manipulate earnings.

Integrated financial reporting provides investors with a comprehensive understanding and insight into the company and reduces the costs of obtaining information, processing, facilitating and combining relevant and effective information, and ultimately raising stock price awareness, improving information quality and facilitating more efficient capital allocation.The purpose of this study is to investigate the relationship between integrated financial reporting with earnings forecasting bias and stock price awareness. The statistical population of this research is all companies listed on the Tehran Stock Exchange and 167 companies in the period 1391 to 1399 have been selected by systematic elimination method. Also, to test the research hypotheses, a multivariate regression model based on composite data was used.The results of the first hypothesis indicate that there is a direct and significant relationship between integrated financial reporting and behavioral financial bias in stock price forecasting. The results of testing the second hypothesis showed that there is a direct and significant relationship between integrated financial reporting and accuracy of profit forecasting. Integrated financial reporting with disclosure of financial and non-financial information from the financial reporting process and corporate activity makes investors and analysts more accurate forecasts. The results of testing the third hypothesis showed that there is a direct and significant relationship between integrated financial reporting and stock price awareness. He said that by combining financial and non-financial information, the process of creating value for the company in the form of financial reporting makes the information content of stock prices informative and investors in stocks make optimal decisions according to rational investment theory.

This paper aims to identify and present a model for contributing factors to FinTech implementation in the country's Banking system using the blended approach.Using the blended approach, the scholar first (in the qualitative section) analyzed 30 specialists in the banking system in several phases. Second, in the quantitative section, by using the smart PLS Software and structural equation approach, the effectiveness of variables is assessed by distributing a questionnaire among 267 employees of Bank RefahKargaran.The results show that “economic governance of the state”, “culture building and training”, “structural preparation”, “banking system transparency”, and “facilities and incentives” can affect FinTech implementation in the Banking system. Further, quantitative phase analyses show that all research constructs, In the form of five hypotheses, directly contribute to the FinTech implementation in the financial system.Since the traditional banking in the world is about to change into digital-evolution banking; this paper is concerned with one of the significant digital banking events, FinTech. in the FinTech area, few studies have presented on the implementation.

Risk Management Committee alone obliges auditors to conduct more regular audits and call for escalated levels of audit oversight. In other words, external auditors are obliged to dig deeper into financial statements which is more time consuming and incurs higher audit fees. The risk management committee may also encourage companies to allocate sufficient resources to their internal control systems and place them at the center of attention, which should in turn lead to more reliable financial statements. The present study was an attempt to investigate the impact of the risk management committee on the quality of financial reporting and auditing fees. To this end, a sample of 103 companies listed on the Tehran Stock Exchange was selected. The panel data method and principal component analysis (carried out within the framework of R statistical software) were used to test the hypotheses. The results showed that the risk management committee has no significant effect on the quality of financial reporting and auditing fees.

The purpose of this study is to investigate the effect of perceived ethical pressure on ethical beliefs in financial reporting (fraudulent financial reporting for significant and insignificant amounts, opportunistic and efficient earnings management). This research is an applied research. The statistical population of this research is people working in the accounting profession, including financial managers, accounting supervisors, and accounting experts of private companies and companies admitted to the Tehran Stock Exchange. The data of the research was collected through a questionnaire in a random way and using the structural equation model with the approach of Partial Least Squares (PLS) was analyzed. To determine the sample size, ten times the highest index of the measurement model was used, and 201 people were selected as the sample size. Findings show that perceived ethical pressure has a negative and significant effect on ethical beliefs. Ethical beliefs also have a negative and significant effect on opportunistic and efficient earnings management, fraudulent financial reporting for significant and insignificant amount. Therefore, the pressure perceived by accountants creates stress in them and prepares the ground to neglect ethical approaches and affects their performance. It also alters one's beliefs and causes questionable behaviors in financial reporting.Numerous studies have shown that companies manipulate financial statements to achieve their goals through Income management and fraud. But what is unknown; is behavioral factors that psychologically influence the person to manipulate the financial statements. Therefore, there is a need to better understand the moral nature of a person and the factors related to it that encourage people to abandon moral beliefs and participate in unethical behaviors. This study addresses this research gap in the literature by revealing this unknown aspect of behavior on which there are incomplete studies.

This study investigated the effect of accounting comparability on financial reporting quality and tax avoidance. Accounting comparability improves information environment. Increased financial reporting transparency caused by increased accounting comparability provides users a better understanding of the information content of financial reports, furthermore it reduces the opportunistic behaviour of managers. Meanwhile in reporting financial information for tax purposes transparent and comparable information plays an important role in in tax decisions.In this study by focusing on on an important aspect of financial reporting environment, that is accounting comparability, we are supposed to investigate the effects it could have on financial reporting quality and tax avoidance. To do so we have sampled out 110 companies listed with stock exchange. We have used multiple linear regression models to test the hypotheses. Our findings are indicative of positive relation between accounting comparability and financial reporting. the financial statement comparability as a governance mechanism prevents managers opportunistic behaviors including tax avoidance. quality as well as negative relation between accounting comparability and tax avoidance which are both in accordance with the hypotheses. based on the results of this study, when the quality of financial reporting, high and lower tax avoidance and tax avoidance, the capacity of accounting comparison improves the ability of users to identify similarities and differences between economic phenomena. As a result, consumers choose the best financial information that makes decisions more effective.

Over time, accounting knowledge has shifted from a purely positivist form to interactionism in line with social changes, and the emergence of perspectives such as narration in accounting or the language of reporting is the result of such changes in the profession. Aural Accounting, as one of the most emerging aspects of this knowledge, seeks to create perspectives on future accounting so that it can improve its capacity to meet information expectations and needs. The purpose of this research is provide a model of aural accounting development requirements and appraisal its dimensions in Tehran Stock Exchange (TSE). In this study, which was a methodology mixed, first, through content screening, to determine the requirements for the development of aural accounting in the period between 2017 and 2022. By determining 10 initial studies, critical appraisal was performed with the help of 14 accounting experts and finally 7 dimensions of aural accounting development requirements were determined. Then, the reliability of these dimensions was determined through Delphi analysis. In the quantitative part of the research, with the help of 20 accounting managers and financial directors of Tehran Stock Exchange companies, was performed an interpretive ranking process. The results showed that the percentage of effectiveness of the component of financial information systems development as the basis of aural accounting is higher than other components of aural accounting requirements, which means that aural accounting to strengthen the expectations of social contexts should strengthen financial information systems that to be able to respond appropriately and reliably to the information expectations of stakeholders.

Today, the value of using generational accounting is expanding in the countries of the world. In order to achieve social and intergenerational justice, it is considered important to use generational accounting and update the budget and tax policies. The purpose of this research is to explain the relationship between budget strategies and social justice by considering generational accounting in Iran. In the first stage, relevant English and Farsi articles were selected using the CASP Critical Assessment Skills program. Then, using them, the main variables were identified, i.e., generational accounting as an independent variable, intergenerational justice as a dependent variable, and budget policies as a mediating variable and their components. In the following, these variables and their related components were given to 15 experts through a fuzzy Delphi questionnaire to confirm their reliability. Then, in order to validate the final model of the research, a 5-choice questionnaire with approved components was designed and distributed to 235 experts, accountants and experts through the Persa site, and the correlation coefficient and regression of the hypotheses using It was analyzed by spss software. The findings showed that there is a positive and significant relationship between generational accounting, budget commitments and policies, budget strategies and intergenerational justice with social justice. Therefore, considering the importance of budget strategies for future generations and its impact on social and generational justice, it is necessary for our country to consider them.

The purpose of this paper is to provide a model to identify the impact of spiritual intelligence on emotional intelligence and behavioral tendencies based on personal judgment to improve the decision-making process of investors. The research method is "descriptive (non-experimental)" and a survey method was used. In the data field method, a normal anonymous questionnaire containing closed questions with an ordinal and optional scale was used in connection with the research hypotheses. A researcher-made questionnaire was provided to 232 investors of the Tehran Stock Exchange, who were randomly selected based on the Cochran formula. To reject or prove each research hypothesis, inferential statistics, Pearson's correlation coefficient, and structural equation test were used. It has been done. Analyzing the data using SPSS statistical software and graphs using EXCEL software, drawing and regression and solving structural equations using AMOS software. The results indicate that the variable of spiritual leadership/community leadership has the greatest impact on spiritual intelligence and the variable of strategy adoption has the greatest impact on emotional intelligence and the variable of harmful error has the greatest impact on the variable of behavioral bias and the degree of influence of spiritual intelligence on emotional intelligence and behavioral bias The order with the factor load of 0.62 and 0.574, and the impact of emotional intelligence and the variable of behavioral change on the investor's decisions was with the factor load of 0.9 and 0.83, respectively.