فصلنامه پژوهش های تجربی حسابداری
سال چهاردهم شماره 4 (پیاپی 54، زمستان 1403)

Due to different definitions and views of audit quality, different criteria are used to measure it, and most of the criteria used refer to one of the dimensions of audit quality and may have errors. In this research, the measurable and accessible criteria for assessing audit quality from the users' point of view have been identified. To achieve the goal of the research, 18 members of public accountants, financial managers, investors, and bank facility managers were interviewed, and the foundation data method and thematic analysis were used to collect, classify, and analyze the collected data. Interviews and criteria were classified into four main categories platforms (characteristics of the owner's company), input factors (characteristics of the audit firm), processes, and results. The number of main categories presented for the desired classifications was presented in total 8 categories and 67 sub-categories and measurable indicators were proposed for the main categories. Also, after presenting the main, sub-categories and indicators, the impact of each indicator on audit quality was presented by the interviewees. Most of the interviewees talked about the impact of the characteristics of the employer's environment on the quality of the audit, which unfortunately has been neglected to measure the quality of the audit. Also, the indicators proposed by the interviewees, unlike most of the indicators proposed in the research of this field, were specific to each audit work and change with the change of the company without changing the audit and are no longer specific to the characteristics of the auditor and with the information available to most users. It can be measured

The auditor's behaviors during the audit process significantly affect the concerns related to reducing the effectiveness of the collected evidence and the quality of the audit. Understanding this issue can identify potential risks and adjust the auditor's behavior to improve audit quality. Therefore, this article seeks to answer the question of whether emotional intelligence competencies can affect Reduced Audit Quality Behaviors or not. From the perspective of the result of its implementation, the current research is of an applied type, from the perspective of the implementation process, it is part of quantitative research, and from the perspective of the implementation goal, it is descriptive and survey. The tool used in this type of research is a questionnaire. The statistical population of this research consists of partners, managers, and chartered accountants in the employment of auditing institutions that are members of the Iranian Chartered Accountants Society, which according to the website of the Chartered Accountants Society of Iran in 1402 were equal to 416 people, although in the end 204 questionnaires were tested. The results of the research show that optimism, self-awareness, and empathy hurt audit quality-reducing behaviors, and self-management and flexibility do not affect audit quality-reducing behaviors. Therefore, according to the obtained results, it can be stated that emotional intelligence affects reducing the Reduced Audit Quality Behaviors

The purpose of the research is to investigate the effect of different stages of the firms's life cycle on the comparability of financial statements with regard to the role of information asymmetry. The statistical the population of this study are all companies listed in Tehran Stock Exchange, in which 100 companies in the period 2012 to 2023 have been selected by systematic elimination method. For data analysis and hypothesis testing, multivariate regression model based on panel data regression is used. The findings of the research showed that the comparability of financial statements is higher in the maturity stage than in other stages. Also, the findings showed that despite high information asymmetry, firm in the maturity stage are more inclined to present comparable financial statements. The findings of this research provide evidence that firms in the maturity stage are more comparable due to having an efficient accounting system, skilled human resources and strong internal control

High-reputation firms tend to adopt conservative accounting practices to maintain stakeholder trust and reduce financial risks. This approach not only manages reputation-related risks but also creates an "insurance-like" effect, helping to preserve and enhance the firm's value. In this context, the present study aims to examine the mediating role of accounting conservatism in the relationship between corporate reputation and firm value over the period 2013-2022. The research is applied in nature and quasi-experimental in method, relying on archival data. The hypotheses were tested using a panel data model with fixed effects. The results confirmed a positive and significant relationship between corporate reputation and firm value. Additionally, the findings demonstrated a positive and significant association between corporate reputation and accounting conservatism. Furthermore, accounting conservatism was found to mediate the relationship between corporate reputation and firm value

The value of bank shares influences the banks' intermediation capacity, the implementation of monetary transmission mechanisms, and their ability to attract investment in innovative projects. Therefore, examining the performance and its driving factors is crucial for understanding the resilience of the banking sector. Developing a diversified income portfolio and voluntary information disclosure are strategies available to bank managers to enhance their performance. However, no research has yet examined the impact of these two strategies on the market performance of Iranian banks. This study aims to investigate the relationship between income diversification strategy and market performance in banks and the moderating effect of the level of voluntary disclosure on this relationship. Our research sample includes 20 banks listed on the Tehran Stock Exchange from 2015 to 2023. To test the hypotheses, a multivariate regression model using the Generalized Least Squares (GLS) method was employed. Our results indicate that the income diversification strategy improves the market performance of banks. Additionally, voluntary disclosure strengthens the positive relationship between income diversification strategies and the market performance of banks. Our research, for the first time, provides evidence of market performance by addressing income diversification strategy in the banking industry. Our findings indicate that income diversification in banks can be used as an indicator for assessing the proper performance of banks

The purpose of this research is to examine the relationship between economic uncertainty and conservatism in the companies that are listed on the Tehran Stock Exchange. This research is applied in terms of purpose and nature. It is descriptive research with an emphasis on correlational relationships. The statistical population of the study includes the companies listed on the Tehran Stock Exchange in the period between 1396 and 1400. The sample size in this research is 690 companies using the method of systematic elimination. In other words, the information and data necessary for the research have been obtained through the library method using the latest Rahavard software and by referring to the organization of the Tehran Stock Exchange and the study of the basic financial statements of the companies listed in the Tehran Stock Exchange. The results of the research show that there is a relationship between economic uncertainty and conservatism in companies on the Tehran Stock uncertainty ،Stock exchange

Considering the importance of sustainability reporting among stakeholders, this research aims to explain a model for internal organizational factors affecting sustainability reporting disclosure. Such a model can help account thinkers and company managers understand the factors influencing sustainability report quality. we obtain the organizational factors influencing sustainability reporting with first-order factor analysis, and then, along with other variables of the research, we obtain the effect of the obtained organizational factors on the disclosure score of sustainable reporting. Then we obtain the consequences of sustainability reporting with seemingly unrelated regression methods. The research sample also includes information related to 194 Tehran Stock Exchange companies, for the fiscal years 1390 to 1400, compiled from financial statements, management reports, and audit committee information. The findings based on the measurement model and first-order confirmatory factor analysis show that twenty factors can be effective in reporting sustainability. We have obtained the effect of these factors on the disclosure score of the sustainability report and then we have examined the consequences of sustainability reporting. The results show that the factors affecting the sustainability report are classified in the form of eight dimensions company size, board of directors, ownership structure, regulatory structure and corporate governance structure, strategicness of the industry, profitability, and financial leverage. Also, there is a reciprocal relationship between sustainability report disclosure and return on equity

This research investigates the moderating effect of the spread of the COVID-19 pandemic on the relationship between the firm’s cash flow volatility and its level of cash holdings. To this end, we utilized data from 163 firms listed on the Tehran Stock Exchange from 2011 to 2022. The research hypotheses were tested using regression analysis with the generalized least squares (GLS) estimator. The findings reveal that firms with more cash flow volatility tend to hold more cash and during the COVID-19 pandemic, firms have maintained higher cash reserves. Furthermore, the study suggests that the COVID-19 outbreak amplifies the positive correlation between cash flow volatility and firms’ cash holdings. The research findings indicate that the cash flow volatility and the COVID-19 outbreak have escalated the cash flow risk for firms and bolstered the precautionary reasons for maintaining cash reserves. This research contributes to the literature on cash holdings and enriches the literature on the financial impacts of COVID-19 on Iranian firms

Teaching and learning introductory accounting courses is of great importance as a foundation for teaching other accounting topics. Also, the increasing development of digital technologies and their application in education has required universities to make changes in traditional education methods. Therefore, the present study tries to investigate the effect of using flipped classroom and quantum teaching methods compared to the traditional teaching method from the perspective of accounting students' performance. In this quasi-experimental research, 78 students of accounting principles course (1), from Islamic Azad University units in Rafsanjan city, were placed in experimental and control groups in the first semester of 1400-1401. Analysis of covariance was used to analyze the results. The findings of the present study show that the average scores obtained in the control group did not change significantly in the pre-test and post-test stages.However, the level of scores of students in the two experimental groups has increased in the post-test stage compared to the pre-test, so that the performance of the students in the experimental groups has improved the performance of the students compared to the traditional teaching method. Using the results of this research, professors can improve the teaching of accounting principles (1) by applying practical methods.

Transformation in any field of business is considered as an integral part of structural functions that can lead to the effectiveness of business enterprises' dealings with stakeholders. Since the accounting profession in business plays an important role in communicating with stakeholders, it seems that focusing on structural transformation creates the opportunity for companies to reflect more reliable information to financial decision makers. The purpose of this study is to expand the phenomenological approach of structural transformation paradigms in the accounting profession based on the promotion of the accounting profession legitimacy. In this study, following the approach of Husserl (1970), an attempt was made to present a phenomenological model of structural transformation paradigms in the accounting profession through five analytical steps. For this purpose, through interviews with experts and open coding, an attempt was made to determine the propositional themes of the phenomenon under investigation. Then, by forming a focus group to discuss and exchange opinions for the cognitive separation of each of the propositions in the form of a component, the Q-method checklist was used to score each of the propositions in the range of +6 to -6 and to identify paradigmatic clusters. The phenomenon under investigation should be taken. The results in the qualitative part during 16 interviews revealed the number of 388 open codes that after removing the excesses and repeating similar open codes 50 propositional themes were determined in order to determine conceptual clustering in the framework of paradigmatic phenomenology by relying on the steps of implementing Husserl's (1970) approach. The results of the study considered the formation of structural transformation in the accounting profession based on causal, intervening, contextual conditions, strategies and consequences, which can be effective in promoting the accounting profession legitimacy in the context of capital market companies