نشریه چشم انداز حسابداری و مدیریت
سال ششم شماره 87 (زمستان 1402)

Tax avoidance activities are basically known as methods to prevent the transfer of cash from shareholders to the government. The problem in this regard is that tax avoidance is not always in the interest of shareholders and opportunistic managers may use the excuse of avoidance. tax, direct or withdraw resources for personal benefits, which causes the increase of shareholders' expenses and as a result increases the expenses of tax avoidance to its interests. Based on this, in this research, the role of managers' self-interest on the relationship between tax avoidance and the value of companies listed on the Tehran Stock Exchange has been investigated. The statistical sample of this research consists of 618 observations (year-company) for 103 companies during the period of 1396 to 1401, which were selected by systematic elimination method. The results of the research have shown that the interaction of tax avoidance and managers' self-interest has a significant and negative effect on the value of companies listed on the Tehran Stock Exchange.

The present study was conducted with the aim of reviewing the role of strategic human resource management in the job enthusiasm of employees. Strategic management emphasizes the process of research to solve problems, planning in line with goals, and implementing goals in the framework of budgeted programs and evaluations. Therefore, it guides organizations to determine and create public relations programs, use information, search for types of information, forecast information and the effectiveness of information. Organizations today need enthusiastic employees. Those who are passionate about their job. In general, enthusiastic employees are attracted to their jobs and perform their job duties in a favorable manner. Career passion as a career concept is the result of the recent trend towards positive psychology, focusing on human forces, optimal performance and optimal positive experiences at work. According to this movement, not only negative results such as burnout, malpractice and weakness, but also positive phenomena in the work environment deserve attention and investigation. In this research, using a library study, the role of strategic human resource management in the job enthusiasm of employees has been investigated.

Changes in market structure or market concentration affect how companies behave and operate. In a more concentrated market, firms have more market power that allows them to remain inefficient without being forced out of the market. Also, regulations restricting banking activities and strict capital requirements are both related to less cost efficiency, but effective supervision and information sharing contribute to efficiency, hence the purpose of this research is to investigate the effect of competition and regulation of the banking market on the cost efficiency of banks and credit financial institutions. Accepted in Tehran Stock Exchange between 2015 and 2019 with a sample of 16 banks and credit financial institutions and using multivariable linear regression, the hypotheses were tested. In examining the significance of the whole model, considering that the significance level of the F statistic is less than 5%, the model is significant and the hypothesis of the F test is accepted at the confidence level of 95%. The coefficient of determination of the model also shows that 0.55% of the bank efficiency variable was explained by the explanatory variables. Also, the adjusted determination coefficient is equal to 0.43 percent. The results of the research showed that the competition and regulation of the banking market has a significant and adverse effect on the cost efficiency of banks and credit financial institutions accepted in the Tehran Stock Exchange.

Corporate governance is a multidimensional issue. One of the important topics in corporate governance deals with accounting and financial management and supports the application of policies and mechanisms that ensure correct behavior and support shareholders. Another main element is the perspective of economic efficiency, in which the corporate governance system should improve the economic goals by carefully considering the shareholders' wealth. The purpose of this research is to investigate the effect of corporate governance system on the relationship between conservatism and cash value. To test the hypotheses, the information of 84 companies admitted to the Tehran Stock Exchange in the period between 1394-1400 was used. The results indicated that there is a positive and significant relationship between conservatism and the level of cash retention, and the duality of the CEO's role does not affect the relationship between conservatism and the level of cash retention, but the independence of the board of directors has a relationship between conservatism and cash retention. It strengthens the work and the level of cash maintenance.

Since many years ago, accounting has been at the service of humans and in the development of civilization, the oldest known records of accounting are the clay tablets of wage payment related to the Sumerian civilization in Babylon dating back to 3600 BC and it shows that accounting in its most primitive form was used to pay wages in Babylon, ancient Egypt and ancient Greece have been used. Due to the growing social changes, accounting is also out of its traditional and procedural method, and due to the change in the business environment, the need and demand for changes in financial information also causes the development of accounting. The current research is descriptive-qualitative and its method is post-event (historical). The results of the research show that paying attention to the history of accounting and following its evolution since its inception will lead to a better understanding and a more correct culture of this science at the community level.

The purpose of this study is the effect of the relationship between the ownership structure on the performance of companies admitted to the Tehran Stock Exchange. This research has done its work by analyzing information related to 124 sample companies from the companies admitted to the Tehran Stock Exchange during the years 1396 to 1400. In terms of correlation and methodology, this research is quasi-experimental and in the field of post-event and proof accounting research. This research was done using real information and because it can be used in the process of using information, it is therefore considered a type of applied research. In order to test the research hypotheses, multivariate regression has been used. The results of this research show that institutional ownership, concentration of ownership and profit sharing policy have a positive and significant effect on the company's performance, but family ownership has a negative and significant effect on the company's performance.

It is present for the purpose of linking the financial system of this service provider (FRSQ) and the security guards of this company, which is currently in the Tehran Securities Exchange. This is an investigation based on the nature and content of the type of hamster body, with the benefit of a secondary extract of the financial form of the company that was spent in the Tehran market for analyzing the hamster bond. Yes, please. Linear square equations (fixed or random effects) This is a hypothesis and why it is useful for detecting random connections between variables. Amari University, Tehran University, High Purse Company College, Tehran University, 1393 to 1401 pods.

Professional judgment is the main guiding principle of the audit. The auditor's lack of competence in conducting professional judgments can lead to false decisions that often have a negative impact on the quality of the audit, the client and the beneficiaries concerned with the financial statements. Professional commentary has always been accompanied by inherent constraints, such as auditor's judgment in the process of doing business, and the activities that auditors do to make statements. Affected by professional judgments and decisions. Achieving the quality of professional judgment of auditors involves identifying the factors affecting professional judgment.Achieving the quality of professional judgment of auditors requires identifying the factors influencing professional judgment. The purpose of this study was to investigate the relationship between job stressors and professional judgment of auditors in the audit institutions of the member of the Iranian public accountants community. The research method is descriptive-survey and Data collection was carried out through a questionnaire distributed among auditors of the Audit Organization and the Audit Organizations of the Member of the Association of Official Accountants, including all partners, managers and audit supervisors. To analyze the hypotheses, Spearman correlation coefficient was used with SPSS software. The results of data analysis showed that three dimensions of role, support of colleagues and control on professional judgment of auditors have a positive and significant effect and the four dimensions of time pressure, anxiety, communication and demand have a negative and significant effect on professional judgment of auditors.

In this research, the impact of continuous auditing on the quality of financial information published on the web has been investigated from the perspective of auditors. The research method of this research is descriptive. The time domain of this research is 1401. The statistical population of this research is the companies admitted to the Tehran Stock Exchange. Therefore, the number of research samples was 261 companies. Data analysis is done through spss 23 software. The results of research hypotheses showed that all hypotheses were confirmed.

The purpose of this research is to examine the effect of corporate governance on the relationship between the characteristics of the audit committee and auditors' work stress and audit report delay. The study area for this research includes eight years, that is, from 1392 to 1399. The research is in the category of applied research, and in the division based on nature, it is placed in the group of correlational research, which draws conclusions based on the inductive method. The results of the research hypothesis test showed that there is no significant relationship between the size of the audit committee, the work stress of auditors and the delay of the auditor's report; But the effect of corporate governance on the relationship between the size of the audit committee and auditors' work stress and the delay of the auditor's report is significant and negative.

Today, advertising is a well-known industry that has a great impact on introducing companies to customers and attracting them. And advertising is one of the most famous marketing activities, which researchers consider to be an essential factor in creating consumer-based brand value as well as a tool with a sustainable and cumulative impact on this asset. The intensity is high and companies operating in highly competitive markets will only be able to have a suitable position if they are able to create significant competitive advantages for themselves. Based on this, various studies have been conducted on the issue of gaining a competitive advantage to improve the business performance of companies and have addressed the impact of various indicators. However, the necessity of conducting studies in this field is still felt. In this article, we will review advertising and electronic business performance in a library way.

In this research, the relationship between quality management of electronic services and e-commerce strategy with the success of e-commerce strategy in Qazvin Municipality has been investigated. The purpose of this research is to investigate the relationship between electronic service quality management and e-commerce strategy with the success of e-commerce strategy in Qazvin Municipality. To achieve this goal, relevant data were collected through the distribution of questionnaires. The research questionnaires covered e-commerce strategy, e-service quality management and perception of e-commerce success. This research has three hypotheses, the first hypothesis examines the relationship between e-service quality management and the success of e-commerce strategy, the second hypothesis examines the relationship between the scope of e-commerce strategy and e-service quality management, and the third hypothesis examines the relationship between the scope of e-commerce strategy Electronics and the success of e-commerce strategy has been discussed. SPSS 23 software was used to test hypotheses and analyze data. According to the results obtained from the data, it was found that all three research hypotheses were confirmed.

The main goal of the current research is to investigate the moderating role of organizational quality on the relationship between the audit committee and the stability of banks in the Tehran Stock Exchange. This research is applied in terms of purpose and descriptive and correlational in terms of data collection method. The statistical population in this research is all the banks admitted to the Tehran Stock Exchange during the period of 1392 to 1401, after applying the research restrictions, 18 banks admitted to the Tehran Stock Exchange were selected as the research sample in this research. In order to select the statistical sample and analyze the information of the company received in the Tehran Stock Exchange with more accuracy and confidence, the selected sample was selected by the method of systematic elimination. The results show that the relationship between the variables of the audit committee and bank stability is confirmed based on the significance level obtained (0.0160) and the positivity of the t statistic. Also, the effect of the organizational quality variable on the relationship between the audit committee and bank stability is confirmed based on the significance level (0.0079) and positive t-statistics.

The current research was conducted with the aim of investigating the relationship between financial literacy, financial threats and financial and personal well-being in the period of 1401-1402. In terms of its nature and method, the research is a descriptive-survey type of research, and it is considered practical in terms of its purpose. The statistical population consists of all heads of households in Yazd city, and the statistical sample was made through Cochran's formula in an unlimited population and by available sampling method, which finally numbered 384 people asThe sample size was selected. The data collection tool was a questionnaire, which was used to measure the variable of financial literacy from the questionnaire of Moinuddin (2013) and to measure the variables of financial well-being, personal well-being and financial threats, the questionnaire of Barda et al. (2023) was used. The content-form validity and construct validity (confirmatory factor analysis, convergent and divergent validity) of the research instrument were examined and confirmed, and its reliability was also measured using Cronbach's alpha coefficient and composite reliability, and considering that the valueAlpha for all research variables was obtained greater than 0.7, the reliability of the research instrument can be confirmed with confidence. In order to analyze the data obtained from 414 completed questionnaires, descriptive and inferential statistics methods have been used, in the first part of the frequency tables and charts, and in the second part of the partial least squares method, using SPSS and SmartPLS software. It has been used to test hypotheses and present research results. The results obtained from the present study showstated that there is an inverse and significant relationship between financial literacy and financial threat, in addition, there was a significant relationship between financial literacy and financial and personal well-being, but the amount of this effect was positive, on the other hand, the findings of the research indicate the relationship There has been an inverse and significant relationship between individual well-being, financial well-being and financial threats.

The present research has investigated the effect of social capital on the performance of new product development with the mediating role of intellectual capital. This research has been carried out in terms of purpose, applied and descriptive-survey. To collect data, the standard questionnaires of social capital Nahapit and Ghoshal (1991), intellectual capital Bontes et al. (1998) and new product development by Mo et al. (2007) were used. The statistical population of the research was all managers of Azad University's growth companies in the number of 220 people, the sample size was determined as 136 people according to the table of Karjesi and Morgan, and simple random sampling method was used for sampling. The reliability of the questionnaire was confirmed using Cronbach's alpha coefficient higher than 0.7, and the questionnaires were available to the customers in a non-probabilistic way. Descriptive and inferential statistics were used for the statistical analysis of the findings. In the first part, the descriptive analysis of the findings was presented in the form of many tables and graphs. In the second part, SPSS version 24 statistical software and Smart Pls structural equation modeling were presented for statistical inference and hypothesis testing. The research results show that all research hypotheses have been confirmed. The results of the research showed that social capital has a significant effect on the performance of new product development. Intellectual capital has a significant effect on new product development. Social capital has a significant effect on the performance of new product development. Also, the findings confirmed the mediating role of intellectual capital in the relationship between social capital and new product development performance. Finally, it can be said that nowadays growth companies consider it necessary to improve the performance of new product development in order to survive in a competitive environment. According to the field and type of activity of these companies, the use of social capital and intellectual capital is the most effective way to survive. It is in such an environment.

AbstractThe current research was conducted on the effect of differentiation strategy and cost leadership on the relationship between social responsibility and the amount and sustainability of corporate dividends. The research method of this research is correlational in nature and content, which uses secondary data extracted from the financial statements of companies admitted to the Tehran Stock Exchange to analyze the correlation relationship. This research is a library study and causal analysis and is based on panel data analysis. The research is considered to be applied in terms of purpose and in terms of descriptive-correlational method. The statistical population of this research is all the companies of Tehran Stock Exchange during the years 2013 to 2016. In this order, 114 companies were selected from among the companies of the statistical community as a research sample to investigate and test the hypotheses