International Journal of Finance and Managerial Accounting
Volume:11 Issue: 43, Autumn 2026

Improper supervision in companies can have significant effects on employee fraud. identifying effective factors of management accounting techniques can play a crucial role in controlling organizational performance. therefore, the aim of the present study is to identify the effective factors of management accounting techniques on the tendency to earnings management in financial crisis conditions in companies listed on the tehran stock exchange. the statistical population of this study includes financial managers of all companies listed on the tehran stock exchange in 2023, from which 251 individuals were selected as the sample using the cochran test. in this research, a questionnaire and the delphi method were used to collect data. after analyzing the data and testing the research hypotheses using the correlation test and Pearson Method, the results of the research hypotheses indicate that there is a negative and significant relationship between the value chain analysis technique, balanced scorecard technique, organizational culture theory,business process reengineering, artificial intelligence, customer relationship management, and a positive and significant relationship between activity-based costing technique, continuous improvement technique on the tendency to earnings management in financial crisis conditions.

With the change of traditional procedures towards modern management procedures, the reporting style of companies has also changed towards corporate citizen. This we increase commitment and responsibility towards stakeholders beyond the standards. This research, based on exploratory evaluation and qualitative analysis, tries to determine new components and propositions of corporate citizen in order to explore its role on the development of theoretical and practical frameworks of the desirability of persuading stakeholders after theoretical screening through factor analysis. The research method is of a mixed type and has been carried out in two parts, quantitative and qualitative. The statistical population of this research in the qualitative part is 18 audit and accounting experts and 11 people were selected using the snowball sampling method and the theoretical saturation point. The tool for collecting the qualitative part of semi-structured interview data is derived from theoretical foundations. The analysis method of this part is using the data theory of the foundation. The results of this part of the research were explained in the form of six main categories and subcategories. In the quantitative part of the research, the model was validated by using the researcher-made questionnaire tool taken from the qualitative model of the research after confirming the validity and reliability. The statistical population, which included 460 experts and managers of listed companies, was estimated to be 213 based on Morgan's table. Paths and causal relationships between external and internal constructs in the structural model were confirmed by confirmatory factor analysis.

The purpose of this study is to evaluate the effectiveness of teaching and learning methods in auditing field. Research method was to propound a semi-experiment with a three group Pre-test - Post-test. The statistical population includes all accounting and auditing students in the Islamic Azad Universities of Tehran province and the sampling method of availability. The independent variable is the education type and the dependent variable is the students' performance. In order to check the performance of the students, their audit course grades were taken at the end of the semester and the covariance test was used to analyze the data. The results showed that the teaching method used in the classroom was effective on the students' performance and according to the test statistics and ETA coefficient, 76.2% of the changes related to students' performance are explained by teaching methods. Also, a significant difference was observed between active and traditional teaching methods. Both the Activity-Based method (ABAL) and the Team-Based method (TBL) were more effective than the traditional method this way, while the Activity-Based teaching method was more effective than the team method. According to the results obtained from this study, it was estimated that the use of modern and accepted methods in accounting education can guarantee the learning and quality of accounting education in Iran.

The purpose of resilience is to create the capacity to improve a system for survival, from a shock and facing change and instability, to resist the effects of shock by creating the capacity to adapt and grow. Financial resilience due to mergers and acquisitions is defined as the ability to access and use internal capabilities and appropriate, acceptable and available external resources and support in times of financial adversity by combining and mergers and acquisitions several companies and businesses. In this research, a comprehensive model of financial resilience of mergers and acquisitions with the approach of financial engineering and risk is presented. The sampling method in this research is grounded theory (qualitative-quantitative). The statistical population of this research includes experts familiar with financial resilience, integration and acquisition, and financial engineering in Tehran, of which 10 experts were identified and considered as the statistical sample of the research. The tool of data collection was the use of experts' questionnaire and the analytical Hierarchy process using fuzzy pairwise comparison and the FDAHP method, and finally, based on the components obtained from the six-point approach of Strauss and Corbin, the relevant components were prioritized and their effects in the financial resilience of businesses with the approach of merger and acquisition, it was formulated and suggestions were presented in this direction.

Amazing human progress in today's world is the result of learning. In their interactions, humans transfer experiences to each other through the learning process. Today, everyone is aware of the importance of education and therefore in most advanced countries of the world, investment in education is of great importance and the learning process is considered the main essence of the education system. Therefore, the aim of the current research is to design an effective educational model based on cognitive and learning styles in accounting education. This research is applied and descriptive in terms of purpose. The research method is qualitative. The statistical population of this research is 18 university experts in the fields of accounting, educational management and psychology, 11 of whom were selected using the snowball sampling method and the theoretical saturation point. The semi-structured interview data collection tool is derived from theoretical foundations.Amazing human progress in today's world is the result of learning. In their interactions, humans transfer experiences to each other through the learning process. Today, everyone is aware of the importance of education and therefore in most advanced countries of the world, investment in education is of great importance and the learning process is considered the main essence of the education system. Therefore, the aim of the current research is to design an effective educational

This study has used the dynamic self-regression vector panel method to investigate the effect of oil prices, oil price shocks and oil sales shocks on accrual earnings management in downstream oil industry stock exchange companies during the years 2014 to 2022. For this purpose, 37 companies were surveyed. First, using the Garch method, fluctuations in oil price and oil sales variables were extracted. Then, the relationship between the variables was determined using a dynamic panel. Finally, based on the vector self-regression panel, the shock of the impact of each of the effective variables on accrual earnings management was investigated. Based on the results of the Garch method, oil prices and oil sales had an Arch effect. Therefore, using this model, the conditional variance of each series was extracted under the heading of fluctuation. Then, based on the dynamic panel method, it was found that oil price has a negative effect on accrued earnings management and oil price shock and oil sales momentum have a positive effect on accrued earnings management. Finally, this result was obtained based on vector auto-regression method, if the variables of oil price, oil price shock and oil sales shock increase by a standard deviation, the accrual earnings management variable will show negative, positive and positive reactions, respectively. Also, according to the results, oil prices have the highest explanation for changes in accrual earnings management.

The aim of the current study is to review the progress of bankruptcy studies and the financial fragility of companies. The research method is the bibliometric analysis of studies that investigate the characteristics of published articles such as authors, countries, topics, and frequently used keywords. The research samples are 115 articles in the field of bankruptcy indexed in the Scopus scientific database from 2013 to 2023. The reviews indicated that research in the field of corporate bankruptcy and financial crises has entered reputable databases since 1989. The United States and England have published the majority of articles on bankruptcy. Through an examination of the co-occurrence map of keywords, it was revealed that the term "financial crisis" is the most recurrent keyword in this category of articles. Additionally, following the identification of research gaps, the most cited articles in this field were introduced,the most cited article was "Financial Distress Prediction in an International Context: A Review and Empirical Analysis of Altman's Z-Score Model" Altman, in 2017.

The purpose of this research is to model reputation in Tehran Stock Exchange companies using structural modeling. The present research has investigated the positive or negative impact of factors affecting the reputation of organizations. According to the modern operating trends of any organization, regardless of the organization's structure, the nature of operations is exposed to reputation and the resulting damages are mostly of high severity; because reputation is one of the biggest intangible assets for any business. The present research deals with the modeling of reputation in Tehran Stock Exchange companies in 2023 using structural modeling. The research method of the current study is based on the objective, applied, and based on the type of data, it is a quantitative research type. To implement the fuzzy Delphi method, the opinions of 15 experts were examined. The questionnaire obtained from the fuzzy Delphi section, which was approved by experts, has been given to 384 shareholders of the stock exchange in the structure analysis section to investigate the factors affecting reputation.The method of data collection is of a descriptive type and due to the use of a questionnaire, it is considered part of survey research. According to the coefficients of the tests, the financial reputation variable has the most influence and the social reputation of the company has the least influence on the reputation. In this regard, the results have shown that all the investigated factors (management reputation, financial reputation, and social reputation) have a significant effect on reputation.

This study aimed to identify and analyze the importance-performance matrix of the effective indices in lean product development with an emphasis on circular economy in the age of Industry 4.0 in automotive industry. The study’s statistical population comprised managers and specialists affiliated with Iran’s Ministry of Industry, Mine, and Trade, the Iran Khodro Industrial Group (IKCO), and the SAIPA Group, in addition to academic scholars in relevant fields. The study adopted a mixed methods research approach. In the qualitative section, judgmental sampling was employed to select 17 experts, and in-depth interviews were conducted for data collection through thematic analysis. In the quantitative phase, data were collected from 384 participants via structured questionnaires and subsequently subjected to thematic analysis. Data analysis consisted of two steps. Initially, dimensions and components were delineated through thematic analysis. Subsequently, the importance and performance of each component were evaluated with a questionnaire based on the importance-performance matrix analysis (IPMA) method. The results indicated that the primary strengths of the automotive industry, e.g., the use of advanced technologies and lean design, were positioned in the first quadrant of the matrix, necessitating their preservation and further enhancement. In the second quarter, factors including waste reduction and supply chain optimization were identified as requiring targeted attention and strategic focus. Necessitating immediate actions, challenges such as escalating production costs and sanctions were identified in the fourth quarter. The absence of any variables in the third quarter indicated the proper concentration of the automotive industry on key factors.

AbstractProfessional judgment is always an important factor in detecting pervasive material misstatements, and the detection of pervasive material misstatements also affects the auditors' opinion. The term pervasive in financial statement auditing is used to identify the effects of misstatements or potential misstatements on financial statements that lead to an adverse or disclaimer of opinion, as defined in paragraph 5 of ISA 705, “Modified Opinions in the Independent Auditor’s Report. However, auditors in practice have different interpretations of the concept of pervasive, which leads to different opinions in audit reports, even in similar circumstances. Efforts to introduce materiality criteria began in the early 1950s, and numerous guidelines have been provided by professional bodies and researchers. However, it is rare to find a reliable source that discusses or researches the concept of comprehensiveness or provides guidance for it. In this article, an attempt has been made to describe the concept of comprehensiveness in a way that provides a basis for better professional judgment and improved audit opinions by examining the views and opinions that played a key role in introducing the term comprehensiveness in the International Standard on Auditing 705.

The deterioration in the quality of the loan portfolio of banks was the leading cause of problems in the banking system and financial crises in developed economies. Indeed, the increase in loan defaults. This study aims to uncover the micro determinants that contribute to creating non-performing loans in the branches of Mehr Eghtesad Bank in Iran. The research methodology used is theme analysis, which is qualitative and exploratory, based on the kind and characteristics of the data. The research's statistical population comprises 15 individuals with accounting, economics, and financial management expertise. These individuals have positions as professors, managers, and assistants within the branches of Mehr Eghtesad Bank throughout several provinces. Their participation in the study occurred over the period spanning from May to August of 2022. The data was gathered through interviews. The sampling methodology used in this study is deliberate and snowball sampling. This approach allows for the identification of specific groups of informants based on the research subject, issue, and contextual circumstances. The data obtained from the study were analyzed using MAXQDA software to conduct a theme analysis. This analysis included three primary steps: open, axial, and selective coding. The findings indicate that 5 determinants of Insufficiency in the customer evaluation procedure; Absence of an integrated information system; Failure to use the novel loan-collecting mechanisms; Deficiency in the workflow; Lack of expertise personnel in credit issues had a significant impact on the formation of these types of loans.

In recent years, companies have always faced various risks and crises. The Covid-19 virus, which started in China in 2019, spread all over the world and affected all global markets. This virus has created many economic and financial effects for various businesses, including the pharmaceutical industry. The purpose of this research is to identify the factors affecting the profitability of pharmaceutical companies in critical situations such as the Corona virus. In order to identify the factors affecting profitability in the conditions of the corona virus, a number of valid articles were first studied and some factors were identified as variables affecting profitability. After this stage, the relevant factors were given to the experts to reach a final consensus on the variables. At this stage, the opinions of 20 experts with high working experience in the pharmaceutical industry were used. Variables Size, financial risk-taking, Leverage, cash, fixed asset, growth(sale), industry, corporate governance, GDP, inflation, currency and working capital were identified as profit predictors in the conditions of the coronavirus.Pharmaceutical companies should form a risk management committee so that they can maintain their profitability in critical situations such as the corona virus.