نشریه دانش حسابداری و حسابرسی مدیریت
پیاپی 52 (زمستان 1403)

Asset management seeks to find a combination of assets in the balance sheet to thereby increase shareholders' net wealth.The role of Asset Management has been studied more in the financial and credit industries and in banks, but less in insurance companies and This research intends to do this .In this study, we first extracted the information required from insurance companies from the financial statements and information available in the Stock Exchange for the period of 8 years from 2016 to 2020 and selected 18 companies from the total of insurance companies as statistical sample.Then, based on Dickey Fuller test, the variables were tested, by Kolmogorov Smirnov test, normality of data and by Durbin Watson test, the independent of the errors. In this study, Fisher's statistic at 95% confidence level was used to test the overall significance of the processed regression model. The results show that measures of asset management (liquidity ratios and fixed assets ratios) have impact on improving the economic consequences of quality of accounting information and quality of financial reporting.

The purpose of this study is to compare neural network, decision tree, nearest neighbor and support vector machine data mining techniques in predicting fraudulent and non-fraudulent financial statements. The research method is descriptive-applied and time domain from 2008 to 2018. In this study, financial ratios for two fraudulent and non-fraudulent samples and data mining methods were analyzed. Statistical hypotheses of normality, homogeneity and linearity test for financial ratios of fraudulent and non-fraudulent samples were tested. The normality hypothesis was tested using Kolmogorov-Smirnov test and Shapiro Wilk test. Then Pearson correlation coefficient for the existence of the model for financial ratios and elimination of correlated independent variables was tested. Next, data mining methods are used to test them in predicting financial statement fraud and distinguishing fraudulent and non-fraudulent financial statements. In general, the results show that data mining methods are effective in differentiating fraudulent and non-fraudulent financial statements. The neural network method had a correct prediction of 69.4%, decision tree 65.4%, nearest neighbor 64.4% and support vector machine 78%.

AbstractThe aim of this research is studying the effect of Psychological capital, Core self-evaluation on the Work engagement, then the effect of Work engagement on the Dysfunctional audit behavior. Job-savvy people invest in their emotional, cognitive, and physical energies while doing work. The present study is applied in terms of purpose and survey in terms of cognition. The theoretical foundations of the research were collected through library studies and research data through the distribution of questionnaires. The statistical sample of the research includes 225 auditors working in Iranian association of Certified of Public Accountants, and the time of the research is 1399. The hypotheses are examined based on the path analysis method with the help of lisral software. The results of Research showed Both Personality characteristics of psychological capital and Core self-evaluation have a positive and significant effect on Work engagement. There is also a significant negative relationship between Work engagement and dysfunctional audit behavior. In other words, Work engagement between auditors leads to a reduction in Dysfunctional audit behaviours.

Improving the knowledge and ability of university graduates is affected by educational resources and the relationship of these resources with each other. In this regard, the benefit of accounting and auditing students from the resources of specialized courses using case studies of big data during their studies, with the aim of using big data to identify suspected cases of fraud in financial statements auditing, has been researched. The design of this study is a quasi-experimental design of pre-test and post-test with one group. The statistical population of this study includes postgraduate students of accounting and auditing in Tehran Public universities (University of Tehran, Allameh Tabatabai, Tarbiat Modares, Shahid Beheshti, Kharazmi, Al-Zahra) in 2020 who are at least in their third semester, which includes 348 people. In this society, using systematic deletion, students who do not have an audit experience are excluded from the statistical population, and the statistical sample includes students who have an audit experience and their number is 128. The results of this study show that the use of case data simulation in education has a positive impact on students' ability to identify suspected cases of fraud in financial statement auditing and its components, including current assets, non-current assets, liabilities, revenues and expenses.

The present study investigates the effects of various dimensions of social responsibility on improving the non-financial performance of companies based on the MLP model of the neural network of genetic algorithms. For this purpose, the information of 107 companies listed on the Tehran Stock Exchange for a period of ten years in the period from 2009 to the end of 1397, was extracted and the research variables were calculated and the necessary statistical tests were performed. The method of the present study is descriptive-correlational and its design is experimental and the post-event approach is used. Using statistical and econometric methods, the hypotheses were examined and tested. Findings indicate that based on non-financial performance indicators, social dimension of social responsibility on structural capital changes, positive and significant effect, legal dimension of social responsibility on human capital change, positive and significant effect, social dimension of social responsibility on human capital change, It has had a positive and significant effect. By analyzing the data with the help of artificial neural network model and calculations of perceptron and hyperbolic tangent equal to 1 from MATLAB software, which out of the six existing hypotheses, three hypotheses are significant and confirmed that the social dimension of social responsibility on structural capital changes with the highest tangent Hyperbolic 1 The maximum effect factor is set as the optimal output.

The purpose of this study is to investigate the factors affecting the budget deviation of the acquisition of capital assets with performance, the consequences of this deviation and to find a solution to reduce it in the Ministry of Cultural Heritage, Tourism and Handicrafts.This research is of applied type and has been done in four phases. In the first phase, the significance of budget deviations is investigated. The collected data are based on the information of the agreement and reports within the organization during the years 2005 to 2021. In the second phase, by studying scientific texts and conducting interviews with experts and using theme analysis, the factors affecting the deviation were determined. These enumerated factors were measured with a quantitative index and a budget deviation model was developed through regression test. the third phase and the fourth phase the results were extracted using the method of interviewing experts and theme analysis. Findings indicate that there is a significant deviation between budget and performance and among the factors affecting budget deviation that were extracted by reviewing scientific texts and interviewing experts, factors such as sanctions, exchange rates, public expectations, national income, inflation International relations, factors, natural disasters, political interventions and were identified. The following are the effects of these deviations and solutions to reduce it.By specifying this factors of , decision makers can consider the above in their proposed budgets for each of the executive app plans and take steps to further improve the performance of the app.

The main purpose of this study is to explain the effect of confirmation bias on audit error and also to explain the moderating role of client characteristics (market value and institutional shareholder ownership) and auditor (industry specialist auditor and first-class stock exchange trusted auditor) on the relationship between them. For this purpose, a sample consisting of 1168 firm-year from listed firms on the Tehran Stock Exchange during 2012-2020, is collected and analyzed. The results show that confirmation bias has a positive effect on type I audit error and type II audit error. The results also show that the positive effects of confirmation bias on type I audit error and type II audit error are less for clients with high market value, high institutional ownership percentage, and audits performed by industry specialist auditors and first-class stock exchange trusted auditors. The findings of this research could lead to development of theoretical foundations in auditing field, especially audit judgment and audit risk assessment. Further, the study results suggest additional training targeted at mitigating auditors’ use of heuristics may be beneficial.

Business risk auditing (BRA) is an important innovation in auditing methodology. This approach emphasizes addressing a wide range of business risks in order to gain a more comprehensive understanding of the client in a structured way. The main purpose of this study is to investigate the efficiency of business risk auditing approach in Iran based on the dimensions of Greenwood et al. legitimacy theory. This theory is a window to understand the experiences and attitudes of auditing experts about the success and efficiency of "business risk auditing" in achieving the dimensions of legitimacy (normative, practical and cognitive). The method of the present research is fundamental in terms of purpose and exploratory and survey in terms of nature. The statistical sample of the research is 31 auditing experts of the country and the data collection tool is a researcher-made questionnaire containing 19 questions in three dimensions of normative legitimacy, practical legitimacy and cognitive legitimacy of BRA, which was conducted in 2021. SPSS software version 25 was used to analyze the research data. The results indicate that the normative dimension, considering the shortcomings of the current audit method of the country, the integration of the BRA approach in the current audit method is promising. In practical terms, the BRA approach has intrinsic value and helps reduce underlying tests and eliminate over-auditing; Finally, in the cognitive dimension, the BRA approach is a natural and correct method of auditing and depends on a change of mindset to be institutionalized in the auditing culture.

Today, resource owners want to maximize their wealth by choosing between available choices that will give them the most benefit against the least risk. Hence, finding such choices has led to the presentation of various theories and models for predicting risk and return by financial experts and practitioners. The main purpose of this study is to investigate the relationship between accounting anomalies with risk and return. The statistical population of the study includes companies listed on the Tehran Stock Exchange. Accordingly, 115 companies were selected by screening sampling method in the period 2013 to 2020 and the relationships between research variables were analyzed using multivariate regression using panel data. The results of testing the hypotheses showed that there is a positive relationship between risk based on capital asset pricing model (CAPM) and real return. The results also demonstrated that there is a positive relationship between the risk-based accounting approach based on risk measurement (ABRM) and the actual returns. It was also found that there is a positive relationship between CAPM-based returns and actual returns and, in addition between ABRM and actual returns.

The aim of this study is the investigating the effect of political communication on financial flexibility. The sample of the present study is 142 Tehran Stock Exchange member firms in the period of 2014-2018. The present study included four hypotheses that exploring the relationship between the four criteria of political connections with the criteria of financial flexibility included spare debt capacity, leverage ratio, cash ratio and fixed asset ratio. The results showed when a member of board director in addition to was government agent, he/she was executive member, there was a positive relationship between political connection and financial flexibility (spare debt capacity). Other our result showed that political connection has a negative effect on the firms leverage ratio, also there was not a significance relationship between political connection and the firms cash ratio. Finally, the results showed that as the level of political connection increased, the firms fixed asset ratio decreas and led to an increase in corporate financial flexibility.

One way to prevent financial distortion is to detect it early so that precautionary measures can be taken. The aim of this study was to investigate the ability of two models of forecasting distortions based on financial statements including M-SCORE Banish and F-SCORE Decho models and to measure their accuracy. The financial statements of 164 companies listed on the Tehran Stock Exchange between 2015 Will be studied until 2019. According to the results, the accuracy of Dechu F-SCORE criterion in identifying companies with the possibility of tampering and otherwise, is more than 70, which indicates the average ability of the model in detecting fraud. Also, the ability of the above-mentioned criterion with 73.17% in detecting fraud is higher than Banish model with 69.51%. In terms of diagnostic error, type I and II errors, which indicate the error of efficiency and effectiveness of the model, respectively, in the model of Decho et al. (2011) is much less than the model of Banish. Therefore, it can be concluded that Dechu F-SCORE criterion has performed better in cases of detecting the possibility of tampering with the financial statements of companies listed on the Tehran Stock Exchange between 2015 and 2019.

Financial crises show that the use of various sciences in solving the problems facing financial researchers seems necessary, in the present study, the impact of environment and financial brain skills on financial action and financial well-bing. In order to collect data, 450 questionnaires were distributed among investors trading on the Tehran stock exchange. Then, 430 questionnaires were collected, and 414 questionnaires were finally accepted and analyzed through structural equation modeling (SEM) by estimating the maximum likelihood in Amos. The research results indicated that activation and behavioral inhibition skills on the financial well-being, respectively, positive and negative impact, furthermore, financial action explained the relationship between activation and behavioral inhibition skills with financial well-being. The results generally showed that the financial environment improved the relationship between the behavioral activation skills and financial action, something which enhanced the sense of financial well-being. The results also the financial environment strengthened the negative effect of the behavioral inhibition skill on financial action and finally decreased financial well-being. Therefore, the findings of this study can be considered by financial advisors and families; Because by understanding how behavioral activation and behavioral inhibition skills are related to financial action and financial well-bing, they can gain a better and more appropriate understanding in order to guide investors to increase financial well-bing.

In the current climate of the world economy, auditing has become a key and effective tool whose role is undeniable. But over the last two decades, we have seen a decline in the position of accounting internationally. The aim of this study was to provide a model of the determinants of ethical behavior, analysis of ethical values of professional accounting and unethical reporting methods in accounting. This research is correlational in nature and content. In this research, information about 384 accountants of state-owned companies constitute the sample of research statistics through the questionnaires mentioned in the previous chapter, based on which the relationship between variables is tested to test research hypotheses. The collected data were analyzed using SPSS and AMOS software.The collected data were analyzed using SPSS and AMOS software. The results of this study showed that the determinants of ethical behavior have a significant effect on the ethical behavior of accountants

The present study was conducted to investigate the effect of customer performance on the relationship between financial performance and entrepreneurial marketing in innovative start-up companies. The statistical population of this study is 1056 managers of innovative start-up companies as well as experts active in business growth and accelerators centers in Tehran province, of which 249 people were selected through stratified sampling method with appropriate assignment. A standard questionnaire was used to collect data in the winter of 2022.The collected data were analyzed by multivariate structural equation modeling technique using Eviews 10 software and in order to test the mediating effect, the multi-purpose Bootstrapping method was used. The results showed that entrepreneurial marketing in innovative start-up companies had a positive and significant effect on financial performance and explained about 46% of the variance. Also, the results showed that the total indirect effect of entrepreneurial marketing in innovative start-up companies on financial performance through customer performance was significant and customer performance variable on the relationship. There was a slight mediating effect between entrepreneurial marketing in innovative start-ups and financial performance.

This paper Presents a model for the effective budgeting in a Holding Company in Iran and answers to this question: “which aspects and proxies can we provide in order to improve the effectiveness of budgeting in that holding?” So, these steps had been followed: first, the current procedures of the budgeting and their effectiveness had been reviewed using documents review and 19 semi-structured interviews with operational managers, board of directors and CEOs of mentioned companies. Second, their expectation about the budgeting system had been analyzed. We used judgement and snowball sampling methods for choosing interviewees and the thematic analysis was used to analyze the data. For achieving the trustworthiness of data and research findings, we emphasized on the members control and experts’ feedback. Also, we tried to provide a full description of the research process. We identified 875 primary codes from the data gathered by interviews, and 219 codes remined after removing duplicates. Followed by this, we identified 50 basic themes and 21 organizer themes, which classified into 5 inclusive themes, as follows: prerequisites and requirements, factors of budgeting effectiveness, factors of budget approval effectiveness, factors of deviation assessment and budget correction effectiveness, and factors of performance evaluation effectiveness.

The main purpose of this research is to investigate the effect of an effective audit committee on the company's performance during different stages of the company's life cycle. To check the performance, 4 criteria of added value of the market, Q-Tobin, return on capital, and return on assets have been used, and to show the index of effective audit committee, coverage analysis and three indicators of number, independence, and experience members have been used (statistics and the probability level of the Comeau and Bartlett tests confirm that coverage analysis can be used). According to the life cycle of the company, the selected statistical sample was divided into 5 categories: introduction, growth, decline, stagnation, and maturity, and 88 companies were used in the period from 2018 to 2022 to test the hypotheses. The results of the research show that an effective audit committee has a positive effect on the company's performance, and this effect is significant when the market value added performance index is used. But, the impact of the effective audit committee on performance was determined to be different according to the different stages of the life cycle, which is always positive.

The purpose of this study is to identify and prioritize the determinants of preventive supervision in public section audit using structural equations and process of hierarchical analysis.. this research is a type of applied research. the determinants of audit preventive supervision model in the public sector have been based on data method of the foundation and interview of 18 elites, which is finally 18 categories. data were collected through questionnaire. due to unlimited statistical population, the formula of Cochlear, which is 384, was used. results of the qualitative section of study resulted in identification of 18 main categories and 92 sub-categories which is in form of a paradigm model including phenomenon of phenomena (Legal bottlenecks, In the form of a paradigm model including phenomenal issues, contextual factors (organizational planning, institutional context, legal requirements), interventionist conditions (supervisory, specialized and human measures), strategies (financial supervision, legal context and organizational strategy), and consequences (supervisory effectiveness, financial effectiveness and environmental effectiveness). in quality part of relationship, these categories were evaluated that findings of study showed that causal factors had a positive and significant effect on the central phenomenon. the findings also showed that phenomenal phenomena, underlying and interventional factors have a significant positive and significant impact on strategic factors. in addition, findings showed that strategic factors have a positive and significant impact on consequences.

Today's business requires social interactions and ethical considerations and the right culture. The requirement to make a profit does not justify immoral activities and neglect of socially acceptable practices. The main purpose of the present research was to measure the impact of Organizational Ethics and Culture on Auditor's professional using Structural Equation Modeling. The present research is a functional study in terms of objective from a type of descriptive. It is a field study in terms of data collection. The statistical population of the research is auditors and accountants. Sampling method has been simple random Sampling. The sample size was determined as 211 auditors and accountants using limited Cochran's formula. The data were analyzed using SPSS22 and structural equations modeling. The results of the study showed that organizational ethics have a significant effect on the auditor's judgment. Findings also showed that organizational culture has no significant effect on the auditor's judgment. Also, organizational culture has a significant effect on organizational ethics. However, organizational culture did not have a significant effect on the auditor's judgment. The results also indicate that organizational culture influences the auditor's judgment through organizational ethics.

The purpose of this research is to provide a circular business model for small and medium companies based on the enabling role of fintech. In this research, the opinions of 25 managers and experts of small and medium sized companies active in the automobile industry, located in Tehran province, as well as university professors, were used in this research using a purposeful judgmental method. The process of data analysis was carried out in two stages: identification of model components through the interview tool and using thematic analysis method, as well as component screening through the questionnaire tool and the fuzzy Delphi method. According to the findings of the research in the phase of identifying the components using thematic analysis and during the phase of getting to know the data, 87 cases of speech evidence were identified from the text of the interviews in the form of 47 initial codes, 12 sub-themes and then, A main theme was categorized. In the Delphi phase, all the components were approved by the experts and finally the research model was drawn. The research results showed that the final research model includes 12 main dimensions of value creation processes; partnerships and collaborations; Offers; value delivery processes; revenue mechanisms; target customers; general benefits; value propositions; value for partners; value for customers; Cost structure and financing options.

The purpose of this paper is to investigate the relationship between conflict of interests, cognitive processes and the auditor's deviant decision-making behavior. In addition, the relationship between auditors' cognitive processes and their deviant decision-making behavior in the event of a conflict of interest has been examined. By integrating social cognitive theory and throughput model, effective mental processes on decision-making behavior in situations involving the conflict of interests are evaluated. For investigating the hypothesis, a questionnaire is conducted which includes different categories of conflict of interests. In preparing the questionnaire, four scenarios of conflict of interests are considered . The statistical population of this study includes 402 auditors. The results showed that conflict of interests has a significant relationship with the auditor's cognitive processes and the auditor's deviant decision-making behavior. The conflict of interests has a significant relationship with auditors' deviant decision-making behavior. Moreover, there is a relationship between auditors' cognitive processes and deviant decision-making behavior in situations involving different categories of conflict of interests. With regard to the relation of auditor's cognitive processes and conflict of interests with auditor's deviant decision-making behavior, it seems that the development of behavioral interventions is necessary to strengthen auditors' real independence. The behavioral interventions must consist of both conscious (intentional) and unconscious cognitive processes.

One of the concepts that, from a theoretical point of view, can help to increase independence in the auditing profession in a multidimensional way, is inertial capabilities, which as a contrasting theme to organizational behavior, in the auditing profession can help to build the capacity of auditors' independence. to do The purpose of this research is to investigate the effect of ethical orientation on auditors' fraud risk. The research data collection tool was a questionnaire, which was used to analyze the collected data using partial least squares analysis. The target population of the research was the auditors who are members of the audit organization and private sector audit institutions, who were selected through random sampling and examined in a period of 6 months. Based on the obtained results, it was determined that ethical orientation has a positive and significant effect on auditors' fraud risk. In fact, the result of this research shows that the existence of positive expectations in the context of the society and the professional environment creates more dynamics in the effective and independent functions of auditors, because the motivations can increase the professional philosophy of auditors in the way of work. help them and make them make professional opinions and judgments, regardless of any influence and possible dependencies, when making decisions.

Despite the efforts that have been made so far more efforts are still needed to solve the issues and problems in Audit quality. the method of paying audit fees, the pricing of audit services, the selection of audit institutions and their tenure have been considered in this research. The aim of the research is to evaluate the obstacles to improving audit quality with an emphasis on identifying faulty procedures. The research method includes reviewing related literature, preparing and distributing questionnaires. Obstacles to the improvement of audit quality have been identified in the current research with the participation of 305 auditors working in the accredited audit institutions of the Securities and Exchange Organization through a questionnaire in 1401.In addition to the need to pay attention to ethical principles, the obstacles mentioned in six main groups include; Pricing procedures for audit services and the results of using them, audit fees and how to pay them, how competition between audit institutions and their share of the audit market and the factors affecting it, the manner and conditions of providing various The services and issuing of audit reports by audit institutions, the size of audit institutions and the manner and effects of their integration with each other, the length of tenure of audit institutions and the factors affecting the selection and change of auditors have been classified, and according to the results of the research, the defects in it have been resolved. It can ultimately lead to the improvement of audit quality.

The statistical population of the research included an unlimited number of experts, professors and specialists in the field of management accounting and behavioral sciences, and the number of interviewees was about 16 people. The sampling method was in the form of a snowball, in which the interviewees were asked to introduce people who are knowledgeable about the research topic to conduct subsequent interviews. Primary data were collected through interviews. According to the methodological process, during the three stages of open coding, central coding and selective coding, firstly, the codes related to the topic were identified from the large number of primary data types; Then, in the method of continuous comparison, a concept was extracted from several codes, and in the same way other codes were also converted into concepts until finally 100 concepts were obtained. In the next step, some concepts were put in the form of a category so that 20 categories were obtained for this research. The findings of the research showed that 4 categories emerged as the central categories, which include: accountants' judgment, people's judgment and decision making, behavioral factors, evaluation and control. Other categories to be presented in the visual model were placed in five categories of causal conditions (4 categories), background or context (2 categories), intervening conditions (4 categories), strategies (3 categories), consequences (3 categories). Finally, the results showed the significance of the relations and components of the presented model.

The purpose of this study is explain and provide a conceptual framework for auditors' professional skepticism, individual differences, behavioral goals and actions in this field using the theory of planned behavior test. The present study is "descriptive" in terms of applied purpose and in terms of method of collecting research information and is of "correlation" type. The statistical population of the present study includes all auditors in Tehran. The sampling method in the present study is to classify and distribute the questionnaire randomly. The number of samples using PLS method was determined to be 300. After distributing 350 questionnaires, 304 usable questionnaires were returned and analyzed. In order to collect data from Hart Audit Doubt Intention Questionnaire (2010), Johnson et al.'s Behavioral Action Questionnaire (2021) Auditor Johnson et al.'s Knowledge Questionnaire (2021), Johnson et al.'s Experience Scale Questionnaire (2021) , Hannah and Avalio (2010) Moral Courage Questionnaire and Johnson et al. (2021) Planned Behavior Theory Questionnaire were used. The results showed that there is a significant relationship between individual differences such as gender, experience, duty-specific knowledge and moral courage with the characteristics of professional skepticism. The results also showed that attitude, mental norms and perceived behavioral control have a significant relationship with the characteristics of professional skepticism. Finally, skepticism of the auditor's profession is significantly related to more search for audit evidence, more questions about audit evidence, and the suspension of judgments about audit evidence.

Nowadays, business organizations around the world are competing to achieve a sustainable competitive advantage. In this regard, intellectual capital is considered as one of the most valuable organizational resources that make sustainable development possible. This study presents a model to examine the relationship between intellectual capital and the competitive capabilities of companies and to analyze the mediating role of competitive intelligence and the moderating role of the two factors of strategic management accounting and political relations. In respect to orientation, this study is an applied research in the form of field studies, and its statistical population consists of managing directors and board members of listed companies and faculty members of accounting, economics and finance majors. Also, the sample size was selected based on Cohen's sampling method and the questionnaire was completed by 202 selected people from the population, and in order to analyze the data using the structural equation model, the model was curve fitted through the Smart-PLS software. The results indicate that intellectual capital has a significant effect on competitive ability and competitive intelligence plays a significant mediating role in this relationship. Although the moderating role of strategic management accounting in the relationship between intellectual capital and competitive power has not been elucidated, political relations has a moderating role in the aforesaid relationship.

Auditing is one of the most stressful jobs due to the high volume of work and time pressure on auditors. The purpose of this study is to investigate the effect of work pressure and personal characteristics of the auditor on increasing the auditor's stress in the period of overwork compared to underemployment. This research is a cross-sectional-analytical research of prospective research in the field of correlational research. Also, because the results of this study can be used in the decision-making process, this study is applied in terms of purpose. The companies have been audited financially. The procedure is that the cortisol test is performed in two stages. The first test is performed in January and February, which represents the months of low work of auditors. The second experiment is performed in June and July, which represents the busy months of auditors. The collected data were analyzed using multivariate regression model. Findings show that increasing age and experience have the opposite effect on increasing auditor stress and auditing experience has a more negative effect on increasing auditor stress than auditor age. And work pressure in the busy period compared to the low working period has a positive effect on the auditor's stress.