نشریه حسابداری و منافع اجتماعی
سال سیزدهم شماره 4 (پیاپی 51، زمستان 1402)

Evaluating the Role of Management Accounting in Promoting Transparency and Preventing Corruption in the Public SectorSubject and Purpose of the Article. The purpose of this study is to assess the role of management accounting in promoting transparency and preventing corruption in the public sector.

  In this study, a qualitative and survey-based method was to collect data and analyze them. Necessary data were collected in the year 2022 through interviewing 13 experts and the distribution of questionnaires among 114 experts in the field of management accounting in companies and public sector organizations.

The results of the research show that management accounting makes the cost transparent through the costing of the components and this will especially have manyapplications in state contracts where the possibility of corruption and collusion is high, and in this way.

Originality, and its Contribution to the Knowledge: Management accounting will increase effectiveness and economic efficiency (value creation for money). The actual costs and the standard costs are compared, the public service tariff is set, and costs can be better managed when the flow of resources between activities is determined. Cost flow in the organizational structure can be clarified in terms of cost centers costing as well as processes and activities, and knowing the cost flow will help cost management and prevent corruption.

The three dimensions of intellectual capital theory can have an impact on the social responsibility of auditors. The current research has been conducted with the aim of studying the role of different aspects of the theory of intellectual capital in explaining the attitude of auditors towards fulfilling social responsibility. This research is applied in terms of purpose and descriptive survey in terms of data collection method. The statistical population of the research includes all auditors working in audit firms and audit organization in Iran during the year 2021, and based on Cochran's formula, 319 people were randomly selected as a sample. To collect data, standard questionnaires with a 5-level Likert scale were used. The analysis of the collected data as well as testing of hypotheses was done using the new generation of (SEM) by (PLS) method. The results showed that the average of the variables of intellectual capital and social responsibility was higher than the theoretical average, and in addition, human capital and communication capital have a positive and significant effect on social responsibility of auditors. Intellectual capital and its dimensions (human, structural and communicational) have a positive and significant effect in explaining the attitude of auditors towards fulfilling social responsibility in the auditing profession.Contribution: The results of this research, in addition to enriching the existing research literature, can be a novel turning point and a suitable start to draw attention to the growing development of intellectual capital dimensions in the auditing profession, which have received less attention so far and ultimately lead to an increase in the level of social responsibility of auditors.

Agency and signaling theories are one of the most important management drivers for risk disclosure. Considering the impact of auditing on reducing the agency conflict, the present study investigates the relationship between risk disclosure with audit report clauses.

The data of 169 firms listed in Tehran Stock Exchange have been used during the years 2013 to 2020. The models were fitted using logistic and poisson regressions. To measure the level of risk disclosure, the number of relevant sentences and relevant paragraph in the board activity reports, management interpretive reports and the notes to the financial statements has been used.

The findings show that with the increase in the level of risk disclosure, the probability of issuing a modified audit report decrease. According to this, there is a negative relationship between the increase in risk disclosure and the number of clauses in the audit report. Examining the level of risk disclosure and the type of clauses in the audit report shows that by increasing the level of disclosure based on the number of paragraphs, the probability of issuing an auditor's report containing the clauses of the lack of sufficient reserve for performance taxes, the lack of sufficient reserve for suspecting claims, audit confirmations, and the clause of lack of documents decreases.

Contribution:

 The effect of risk disclosure on audit report has not been investigated. Findings, while emphasizing the importance of risk disclosure reporting, clarify the necessity of approving risk disclosure reporting framework to improve users' decision making.

The Effect of Financial Statement Comparability  will increase the financial reporting quality and reduce information asymmetry. This component may be influenced by macroeconomic and political factors; In this situation, the ability and tact of company managers can be effective in balancing the effect of economic policy uncertainty on the comparability of financial statements. From this point of view, the current research aims to investigate the effect of uncertainty of economic policies on the comparability of financial statements, emphasizing the moderating role of management ability.

The paper covers the period from 2013 to 2022, with a statistical sample of 124 companies admitted to the Tehran Stock Exchange. The research hypotheses were tested using the regression least squares method.

Economic policy uncertainty has a negative and significant effect on the comparability of financial statements. On the other hand, the ability of managers reduces the effect of the negative relationship between the uncertainty of economic policies and the comparability of financial statements..

Comparability of Financial Statements is one of the factors that increase the usefulness of financial information provided in financial statements; This component decreases with the increase of economic policy uncertainty. But efficient managers, in an effort to maintain their reputation and considering the risk of lawsuits in the conditions of economic policy uncertainty by avoiding opportunistic behavior, have provided more quality and extensive information to the stakeholders and thus efficient managers weaken the negative effect of economic policy uncertainty on the comparability of financial statements.

Contribution:

 The present paper shows the evidence of accounting information management in order to reduce the comparability of financial statements in the conditions of economic policy uncertainty by inefficient and opportunistic managers.

Behavioral and ethical characteristics in the effective implementation of internal controls are a factor to prevent fraud and imply the quality of financial reporting. On the other hand, self-control can stimulate moral behavior and social pressure can stimulate fraudulent behavior. Based on this, the aim of the current research is to investigate the effect of self-control and social pressure as behavioral stimuli on the effectiveness of internal controls.The current research is quantitative in terms of implementation method. The collected data has been analyzed by the method of structural equations. The statistical population of the research in the time domain of 1401 includes accountants and financial managers of stock exchange member companies, 384 people were selected as the research sample using Cochran's formula. The research tool is a standard questionnaire.The research findings showed that social pressure has a direct and negative effect on the effectiveness of internal control, self-control has a direct and positive effect on the effectiveness of internal control, and self-control has an indirect and positive effect on the effectiveness of internal control in conditions of social pressure.The results of the research showed that social pressure will be an effective obstacle and self-control will be an effective factor for the effectiveness of internal controls, in the confrontation of these two factors and the strengthening of self-control, its positive consequences will increase over the negative consequences of social pressure. In such circumstances,The research findings, can improve financial and administrative performance for organizations.

According to prospect theory, being in a profit or loss position leads to different feelings, and people try to make decisions using the process of moral disengagement to achieve their desired results while having the least internal damage. The purpose of this research is to investigate the impact of perspective theory on people's tax noncompliance by considering the mediating role of their feelings and moral disengagement.

The statistical sample of the research is 48 accounting students, who are at least 20 years old, have at least 3 years of professional work experience in accounting, and have filled out at least 3 tax returns. The necessary data were collected using the test method and scenario of Austin et al. (2021) and analyzed using the t-test of two independent samples and with the help of structural equation modeling and PLS software.

The obtained results indicate no relationship between feelings and being in the profit and loss area with tax noncompliance, while the mediating role of moral disengagement has been confirmed.

The emotions described through prospect theory do not affect tax compliance decisions by themselves, but moral disengagement is a precursor to risky tax decisions.Contribution: In addition to adding theoretical foundations in the field of accounting, the obtained results are also useful for tax legislators.