نشریه دانش حسابداری و حسابرسی مدیریت
پیاپی 53 (بهار 1404)

The aim of the current research is to identify and rank the factors affecting the relationship between the auditor and the employer based on the ethical approach and its effect on the quality of the audit report using the Delphi-fuzzy process. First, the research questions, important components and sub-components according to the theories related to the title of the research were selected by the library method and search in Persian and foreign databases and in the form of a 61-component questionnaire made by the researcher, prepared and adjusted and at the disposal of relevant experts who used the method of targeted sampling among experts. Auditors and employers were selected and 53 of them responded. The responses were reviewed and processed using Excel software, and then analyzed using SPSS and Delphi-Fuzzy software, and finally led to the identification of important factors and the definition of the ethical framework formed between the employer and the auditor. The implementation aspects of this framework were examined on the quality of audit reports. The results of the present research led to conceptual models that show that with an increase in the amount of the same ethical components (trust-building, experience and mastery, competence and independence) and on the other hand, a decrease in the amount of the same economic components (inflation and financial pressure) and a decrease in the Environmental pressure leads to improving the quality of the relationship between the employer and the auditor and increasing the transparency of audit reports.

Today, social responsibility plays an important role in the success and survival of organizations and personality and moral characteristics also have a significant impact on decision-making and the emergence of professional behaviors. Therefore, the purpose of this study is to investigate how the narcissistic personality traits and moral foundations of managers affect their understanding of the dimensions of corporate social responsibility. For this purpose, using a questionnaire tool, testable data were collected from 240 random observations between financial managers and board members of companies listed on the Tehran Stock Exchange. The collected data were analyzed using structural equations with the help of LISREL software. Findings show that narcissistic personality traits affect all dimensions of social responsibility. On the other hand, moral foundations have a direct and significant effect on the understanding of social responsibility.The result of this study emphasizes the effect of moral principles and personality traits on people's perceptions of social responsibility and it is suggested that while adequately monitoring the behavior of managers in the observance of social responsibility by policy makers and legislators, including the general meetings of shareholders of companies, in employing people in appropriate management, personality and moral characteristics should be considered.

During the first half of the 20th century, ‘‘accounting theory’’ developed primarily by accounting scholars and academics provided the primary basis for the practice and teaching of financial accounting in the United States. Since the creation of the Financial Accounting Standards Board (FASB) in the early 1970s, the FASB Conceptual Framework has provided the primary basis for accounting standards-setting, as well as for the practice and teaching of financial accounting. While the purpose of creating a Conceptual Framework has been to develop an agreed-upon set of concepts and principles to guide accounting standards-setting, a related goal has been to reduce diversity in accounting practice and to move toward greater uniformity. This paper traces the influence of accounting theory on the Conceptual Framework and explores some of the consequences of this influence.
This paper traces the influence of accounting theory on the Conceptual Framework and explores some of the consequences of this influence.

Abstract
Companies may decide to change auditors and select a replacement auditor for a variety of reasons. The search period for an alternative auditor can bring important information content. Factors affecting economic content (honest expression) include legal systems, political economy, company size, financial leverage, profitability, ownership focus, staff composition. The director and finally the audit of financial information and the replacement of the auditor. The purpose of this study is to investigate the change of the independent auditor on the economic information content of the accepted companies, between the years 2016 to 2019. Economic events, resources and liabilities constitute the subject of the audit in general and the manner of auditing the company in particular. But the special aspects of real-world phenomena that auditing deals with are the quality of information. Changing the auditor increases the cost of the audit, and the auditor loses knowledge of the entity. Because the quality of the audit is reduced. The new auditor, on the other hand, has a particular view of risks and is less affected by relationships. Therefore, the quality of auditing increases. In addition, the change of auditor may have a positive or negative effect on the performance of the company. Auditing financial statements and other financial information is one of the most important tools to ensure the transparency of companies' information. Independent auditors remove impurities from financial information through the information under review and provide corporate information transparency.

Conservatism is an important feature of high quality reporting and most companies use it to achieve the quality of their reports. The quality of accounting information usually indicates that the information was produced in accordance with generally accepted principles of international accounting or auditing standards. Accounting conservatism enhances impartiality between contract parties and is essential as an efficient mechanism in mutual contracts. Conservative financial statements increase the reliability of accounting information. In this study, the effect of financing (financial leverage) on conservatism (as a measure of information quality) was examined using data from 138 companies listed on the Tehran Stock Exchange in the period 1390 to 1397. The independent variable in this study is short-term and long-term financing as well as the total amount of company financing and the dependent variable of conditional and unconditional conservatism. The results showed that there is a significant relationship between financial leverage and accounting conservatism.

Negotiation is recognized as a process in the auditing profession that is a factor in advancing a single goal, which is to improve the level of financial transparency between the auditor and the client. This process is necessary for effectiveness when it pays attention to all aspects of a negotiation to achieve common goals and is a tool for resolving potential conflicts and differences between the parties. Dialectical metaphor applications based on individual vision and philosophy of the auditor in dialogue with others to increase the effectiveness of negotiations largely due to the recognition of the other party, provided makes. The Purpose of this research is Effect of Dialectical Metaphor of Negotiation Process Auditors. The research data collection tool was a questionnaire that partial least squares analysis was used to analyze the collected data. The target population of the study was auditors who are members of the auditing organization and private sector auditing firms who were selected through random sampling and examined over a period of 6 months. Based on the results, Dialectical metaphor has a positive and significant effect on the auditors' negotiation process. In fact, the results of this study show that dialectical metaphor, which is individual approaches in expressing mental philosophy and individual insights, causes the individual not to deviate from his principles to express professional views and based on a purposeful and constructive interaction with the negotiator, the owners in the effort to resolve challenges and disagreements regarding financial performance auditing.

The purpose of this study was to evaluate the behavior of taxpayers through the main components of trust and power in order to typology of taxpayers. The present research was from the category of applied research and descriptive-survey type, and in the divisions of descriptive research was of comparative research method. For this purpose, 1005 people were randomly selected from the total number of taxpayers referring to the tax administrations of the whole country. The data collection tool was a written questionnaire, after confirming the validity with the help of experts, the reliability was confirmed by Cronbach's alpha. Inferential statistics and mean frequency analysis were used to analyze the research data. The results of the analysis showed that the average power and trust is not very high (3.63 and 3.34 out of 5 points, respectively). It can be stated that exercising the power of the tax system and also trusting that system in line with the purpose of paying taxes is low, which will lead to a decrease in taxpayers' compliance with the tax. Therefore, at the end, solutions to improve the obedience score are presented as the most important interactive behavior of individuals with the tax administration.

In this study, the effect of key issues of risk-based auditing at the company level and at the account level on the stock price synchronicity with respect to governmental and non-governmental institutional ownership was investigated. For this purpose, 121 companies were surveyed during the period 2012-2021. In this study, the variables were extracted from Rahavard 3 software and summarized, classified and calculated by Excel software, and finally the hypotheses were tested using Eviews and Stata software at a confidence level of 0.95. Findings showed that the key issues of risk-based auditing at the company level and at the account level have a negative and significant effect on stock price synchronicity. The results also showed that institutional ownership and non-governmental institutional ownership have a negative and significant effect on the relationship between key issues auditing and stock price synchronicity. In addition, the results showed that government institutional ownership has a positive and significant effect on the relationship between key issues auditing and stock price synchronicity.

Management performance is an indicator to show the manager's success in reaching the company. Decision-making is one of the main tasks of management, and decision-making will be done using the management accounting system, the correctness of the departments will be checked. Decision-making style helps to understand decision-making and reflects individual characteristics in observing the decision-making process and responding to it. The current research was conducted with the aim of the effect of management accounting system (standard questionnaire Chenhall and Morris, 1986) and decision style (standard questionnaire Scott and Bruce, 1995) on management performance (standard questionnaire Mahoney, 1965). ) cooperative companies of Kurdistan province. The research findings, which are descriptive and correlational, are based on the analysis of 81 standard questionnaires in 1401 and based on structural equation modeling (SEM). Analysis and testing of hypotheses was done by SmartPLS software. The obtained results show that the management accounting system and decision-making style have a direct and significant effect on the management performance, it has a good fit from the final causal model.

Abstract
The purpose of this study is to investigate the impact of the implementation of international financial reporting standards on the relationship between the comparability of financial statements and the tax gap in the Tehran Stock Exchange.Hypotheses were tested through multiple regression and generalized least squares method. Also, the statistical sample of the research included 115 companies during the period of 2016 to 2022, which were selected using the systematic elimination method.The results showed that there is a negative and significant relationship between the comparability of financial statements and the tax gap, and the implementation of international financial reporting standards also exacerbates the negative relationship between the comparability of financial statements and the tax gap.The ability to compare financial statements, as a governance mechanism, prevents the opportunistic behavior of managers, including the tax gap, and by increasing the transparency of financial reporting, it can improve the accuracy of information available to the public regarding management activities and decisions and the possibility of discovery. Increase cases of tax evasion by tax officials. Also, based on agency theory and stakeholder theory, the use of international financial reporting standards as a basis for calculating taxable income maintains a high level of compliance between accounting profit and taxable profit and increases its comparability between companies, which The problem reduces the difference between accounting profit and taxable profit.

Today, the value of environmental accounting is expanding. The reason for this can be the pressure of shareholders on managers to focus more on environmental issues and evaluate environmental performance. In order to achieve a better organizational environmental management, the implementation of environmental strategies and the use of environmental management accounting are among the main competitive advantages for many companies. The purpose of this research is to investigate the relationship between strategic management accounting and strategic environmental performance, considering the effects of environmental strategies. In order to validate the final research model, a 5-choice questionnaire was distributed among 384 available accountants and environment experts through the PORSA website. The findings showed that management accounting and environmental strategy have a significant impact on environmental performance and there is a significant relationship between management accounting and environmental strategy. Considering the importance of environmental performance, company managers should include strategic management accounting techniques as well as suitable environmental strategies in their plans.

The use of traditional variables and patterns in explaining the factors affecting the management of real and accrued earnings has faced many challenges in the literature. This article tries to fill this gap by considering different variables in the context of traditional and new theories and by using Bayesian econometrics and panel data related to 131 listed companies during the period 1380-1388. First, the determinants of real and accrued earnings management are explained theoretically, then using the "Bayesian model averaging" method; The profit management model is estimated and after calculating the variables, its effect on price manipulation is determined. Based on the results, both real profit management and accrual management have a significant effect on price manipulation in both high and low price manipulation business cycles. It has an asset index.
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For this purpose, in this article, the effective factors on the financial reporting of managers based on the acute inflationary economy in line with the continuation of the activities of Tehran Stock Exchange companies have been tried based on the opinions of experts in the form of available and targeted sampling, which is 11 people. Determined to be modeled through interviews, in the form of foundational data theory. The results of the research showed that the main influencing factors are that the causal variables include managerial driving factors that include managers' behavioral and cognitive factors, managers' business intelligence factors, managers' communication factors, managerial organizational factors and environmental driving factors that include social networks, communication with industry, environmental monitoring, intervening variables include government policies and laws, government support, control of macroeconomic variables by the government, and financial and administrative facilitation. Background variables include the use of new financial technology that includes internet social networks, new financial technologies, the use of new methods that include competitiveness, social responsibilities including environmental issues and branding, product accreditation and Services and pricing. Strategic variables include identification of potential points, adaptability to peripheral developments, risk-taking, market knowledge and financial standardization, and impact variables include the development of participation of shareholders and beneficiaries, profitability and increase in market share.

he role of auditors is to add credibility to financial information and reduce the risk of management manipulation or concealment. It is very important that auditors are independent of the company's management. In practice, however, different circumstances can pose a potential threat to the auditor's independence and, consequently, the quality of the audit. One of these threats is the employment of a previous auditor or the Employer's loyalty to the auditor. So far, relatively little research has been done in this area. Therefore, the present study for the first time optimized the level of audit quality in the face of customer loyalty by using the algorithm (PSO) with a sample of 87 companies listed on the Tehran Stock Exchange. The results showed that in each group of Employer loyalty and nonloyalty, no difference was observed in the level of audit quality. In fact, the use of particle aggregation algorithm in this study showed that audit quality has optimal coefficients in both groups and auditor independence, which is one of the basic components of audit performance is not affected by the decisions to appoint an auditor by management

Financial reporting is critical to providing the information needed by users, especially corporate executives, and it is considered as an effective information tool in the management, organization and planning of an organization.
Since most of the information needed by managers is provided through financial reports provided by financial managers, providing relevant (reliably) human resources reports, including information that employs managers in the recruitment, assessment and management of resources Human, as well as human resource strategies, so Increasing the level of ability of financial managers to provide and supply information for managers in the field of human resources. On the other hand, this ability depends on the knowledge and skills as well as the power and motivation of using this knowledge and skill. The statistical population of the research is the companies accepted in the Tehran Stock Exchange. The sample of 89 corporate financial managers was selected as the sample. The meta-cognitive factors were extracted from the future development of HR reporting and analyzed using the statistical software PLS and the fuzzy model (LAT). Analysis has been made. The findings show that all meta-cognitive factors and empowerment of financial managers have a significant relationship with the future development of HR reporting.

The increase in the intertwining of the global economy and the complexity of business has caused the selection of partners to be not only suitable with criteria such as resources and financial results, but a range of criteria that focus on aspects of the partners' culture or insight have become the focus of the partners' attention. The present study was compiled with the aim of explaining the relationship between ethical compatibility and reliability of partners with the mediation of inter-organizational coordination on the success of the merger of audit firms. This research is practical in terms of purpose and survey type in terms of data collection method. The subject area of this research is in the field of accounting behavioral research. The statistical population of the research is all official accountants working in the accounting and auditing profession in 2022. The sampling method was random and finally 390 people completed the research questionnaires. Descriptive statistics of mean and standard deviation and inferential statistics of structural equations were used to analyze the data.The results of the hypothesis test using structural equation modeling using the partial least square method show that ethical compatibility and reliability of partners have a positive and meaningful relationship with inter-organizational coordination and inter-organizational coordination also has a positive and significant relationship with success in the merging of firms. Also, familiarity with the audit services market does not moderate the relationship between inter-organizational coordination and success in the merging of firms.

The purpose of this study is to investigate the effect of improving the efficiency of the cost price system by using appropriate and updated techniques on organizational goals, including: improving accountability, operational budgeting capability and improving information transparency, improving managers' decision-making, efficiency and improving effectiveness. . The organization under study is the Agricultural Research, Education and Promotion Organization. For this purpose, a questionnaire consisting of 77 questions in the form of the dimensions of McKinsey's Haft S model was distributed to a sample of 403 managers and experts of the studied organization to obtain information and by using structural equation modeling with the approach Partial least squares (PLS) analysis was performed. The results indicate that from the point of view of the managers and employees of the Agricultural Education, Promotion and Research Organization, increasing the efficiency of the cost system has led to improved responsiveness, increased operational budgeting capabilities and improved information transparency, improved decision-making by managers, improved efficiency and Improving effectiveness in the organization will be studied.

Internal auditing is still an emerging profession. Internal audit plays an important role in helping organizations to achieve their goals and protect their assets. In addition, internal audit has become a critical management tool to achieve effective control in organizations. Internal audit is recognized as one of the keys to corporate governance, whose role has evolved over time. The evolution in Iran's economic environment, especially in recent years, has caused more attention to be paid to corporate governance as a supervisory mechanism, one of the pillars of which is the internal audit unit, and it plays a decisive role in financial reporting and the validity of financial statements. The main purpose of this research is to examine and explain the relationship between internal audit and the quality of accruals as a representative of the quality of financial reporting in companies admitted to the Tehran Stock Exchange. The time period of this research is between 2007 and 2016, which includes two periods, 5 years before the requirement of internal audit and 5 years after that for companies admitted to the Tehran Stock Exchange, which is done using multivariate regression analysis method. In this research, the model of Kohlbeck and Warfield (2008) was used to measure the quality of accruals and the data of 109 companies were used to test the hypothesis. The results of the coefficients from the hypothesis test showed that the implementation of internal audit had a significant and negative impact on the quality of accruals.

In today's societies, auditors are professionally engaged in various and wide sectors of financial fields.Each auditor chooses a specific political ideology based on his culture and beliefs.Professionalism, along with different ideologies, can reduce organizational professional conflicts and cause them to occur and intensify.In this article, the role of political ideology and professionalism of auditors on professional conflict has been investigated.The statistical population of this research includes 314 auditors working in the audit organization and other audit institutions, and the required data were collected using three standardized questionnaires and analyzed from the structural equation model using SPSS22 and LISR8.8 statistical software.The findings indicate that auditors with conservative political ideology have a negative and inverse effect on professionalism. But the auditors of liberalism political ideology have a positive and direct effect on professionalism.In the event that conservative political ideology and liberalism do not have any effect on organizational professional conflict. And auditors' professionalism has a positive and significant effect on organizational professional conflict

The purpose of this study is to analyze the content and assess the readability and understandability of public sector accounting standards in Iran, which is useful in assessing the need to improve the development and application of public sector accounting standards and thus improve financial reporting and monitoring public sector performance. The present research is applied in terms of purpose and descriptive in terms of implementation and has been done by content analysis method. In order to find the answers to the research questions, it was necessary to measure readability and understandability, so for this type of measurement and determining the degree of difficulty, The Close Flash and Close Indicators Method was implemented, which based on this method, the texts of 16 Public Sector Accounting Standards were examined. The statistical sample was randomly selected by selecting three hundred word texts from the first, middle and last sections of each standard. The tool used in this research is a researcher-made test with a number of blanks of standard texts by selecting a simple random sample from each group. To perform the Flash / Diani method, after counting the number of sentences and syllables in each sample, the Flash score of each sample was in accordance with the readability index and the ability to understand Flash / Diani, which was localized in Persian language texts. The findings showed that according to the method of measuring the readability of Flash, most public sector accounting standards are very difficult in terms of readability and