نشریه حسابداری و منافع اجتماعی
سال چهاردهم شماره 3 (پیاپی 54، پاییز 1403)

This article outlines the evolution of artificial intelligence and its development in auditing based on the studies conducted. It also discusses the importance of the use of artificial intelligence systems by auditors in obtaining professional opinions.

In order to write this article, a review of available and reliable articles and sources was undertaken. It was taken into account that the emergence of the fields of audit and artificial intelligence dates back to the 1990s. The time frame for the selection of articles extends from the 1990s to the present day

The results of the study show that in the age of artificial intelligence, the application of traditional auditing is associated with fundamental problems and is not efficient. Therefore, they emphasize the need for synchronization with artificial intelligence to reduce these fundamental problems.

The studies conducted show that the artificial intelligence revolution is associated with significant changes in the auditing profession. The developments that have led to the audit profession finding itself in a critical situation, and the technology of artificial intelligence, will revolutionize the audit profession. Artificial intelligence not only does not make auditing redundant, but also doubles its importance due to the complexity of today's interactions. This is why the use of artificial intelligence in auditing is still in its infancy and it is necessary to pay special attention to researchers, especially local researchers.

Contribution: 

Previous studies have been combined in a way that contributes to the wealth of coherent literature on the benefits, drawbacks, challenges, opportunities and synergies of artificial intelligence in auditing and it emphasizes the need for the use of artificial intelligence in auditing in the age of the artificial intelligence revolution.

The purpose of this research is to identify the most important reasons for the silence of the auditors of the Supreme Audit Court based on 9 cases of the theories supporting the silence.

In order to extract the causes of silence, the qualitative method of Meta synthesis and the focus group technique were used. The topic of silent selection was taken into consideration from 2001 onwards, so the researches of the last 23 years were examined in the Meta synthesis method.

The results of the Meta synthesis method led to the identification of 44 cases of the causes of silence, after they were brought up in the focus group meetings (consisting of 12 auditors from the Audit Bureau and with audit expertise, and the number of the most important causes) Due to their relationship with the work space of the Supreme Audit Court and also based on the theories of glass ceiling, choice, cognitive load, social cognition, deprivation, games, spiral of silence, social exchange and resource protection, 13 final cases were selected.

The results of the focus group showed that the dominant theory and the main interpretable basis of the reasons for silence in the Supreme Audit Court is the theory of social exchange, games and resource protection. On the other hand, the theory that has the smallest practical area among the nine theories to justify the causes of silence is the glass ceiling theory.

Contribution: 

This article shows that the causes of silence in the governmental regulatory body are different from the causes of silence of auditors in the private sector. In addition, it explains the theories that justify the occurrence of silence.

The main goal of the current research is to identify the indicators for choosing the appropriate teaching method for teaching accounting principles (1) and also to identify and prioritize the applied teaching methods according to the mentioned indicators.

The current research is descriptive and mixed in nature, i.e. a combination of qualitative and quantitative methods and practical in terms of purpose. For this purpose, the method of systematic review of the previous researchers' findings between 2016 and 2022 was used, and using the fuzzy Delphi method, the aforementioned indicators were weighted and a total of 13 indicators were finalized for choosing the appropriate teaching method. Also, 25 methods were identified by fuzzy screening of teaching methods. Teaching is selected and finally, the mentioned methods have been prioritized according to the selection criteria and the Seca method.

Among the criteria for choosing the appropriate teaching method for teaching accounting principles (1), knowledge of teaching methods, educational technology, and teacher's experience have gained the first to third priority, respectively. Also, among the teaching methods identified in the field of accounting teaching, the reverse teaching methods, quantum and graphic teaching respectively have the highest level of coverage of the identified criteria.

Based on the results of the research, it shows that the use of teaching methods in accordance with the relevant teaching method selection indicators can improve the quality of teaching accounting courses.

Contribution:

 It is expected that the identification of applied teaching methods for introductory accounting courses will increase the level of awareness of accounting teachers about applied teaching methods and improve teaching effectiveness.

The purpose of this study is future research study of conversational accounting development drivers of under the managers' negative resistance synergy.

This study is in the category of applied research in terms of results; It is considered exploratory in terms of purpose and mixed in terms of the type of data collection. Therefore, a range of related processes and complementary analyzes of the qualitative and quantitative sections were used to determine the most likely scenarios for the development of conversational accounting, as well as the most challenging synergistic factor of managers' negative resistance in not accepting this method of accounting. In this study, first through content screening, an attempt was made to identify similar researches with the topic of conversational accounting development with the participation of 12 experts in the field of accounting. Then, the most challenging factors in the development of conversational accounting were determined through the analysis of the linking matrices and mix-make, in order to determine the basic themes of these factors by conducting interviews. In the quantitative part, with the participation of 30 financial managers and heads of accounting departments of capital market companies, who had the necessary experience and knowledge in understanding expectations and information needs, an effort was made to determine the status of each driver of accounting development through a mutual evaluation matrix

The results of the study showed that the most favorable matrix for the development of conversational accounting is the cybernetic effect matrix, which may face the challenge of non-acceptance at the level of capital market companies under the influence of the synergy of negative resistance of managers based on overconfidence.

The result obtained in this study shows that managers with negative resistance synergy of overconfidence, usually by overestimating the level of their capabilities in managing affairs, have a higher resistance to accept change and under these accounting conditions Dialogue as the most important process expected by stakeholders from the accounting unit, faces a challenge.

Generational accounting was formed in order to protect the interests of future generations so that it is possible to achieve the sustainability of resources for future generations. The purpose of this study is to identify and present the framework of generational accounting dimensions to evaluate the consequences of this phenomenon through interpretive ranking.

The type of research methodology is mixed and based on the result, it is placed in the category of developmental research. In this research, interviews were used to collect data in the qualitative part, and matrix checklists were used for pairwise comparison in the quantitative part. The target population in the qualitative section was 14 university specialists who were considered experts both scientifically and experimentally. Sampling in the qualitative methodology section was theoretical sampling and how to determine the snowball sample. However, the target population in the quantitative section was 21 managers of brokerage companies and experts of vice-chairs of various capital market sectors, who were selected based on work experience and level of technical and specialized knowledge through homogeneous sampling.

The results of the research in the qualitative part of the existence of 3 categories; There were 8 components and 38 conceptual themes that were obtained during three stages of coding in grounded theory. Also, the results in the quantitative section showed that the impact percentage of the consequence of the development of judicial accounting and institutional supervision was higher than the other dimensions of the consequences of generational accounting.

The obtained result is an expression of this fact, the development of judicial functions and institutional supervision with the aim of aggregating the tax burden of companies active in the capital market can facilitate the protection of their interests while creating an obstacle to destroy the resources of future generations so that in this way the most important goal of accounting for the generation that Creating a stable balance in the government's tax burden for future generations is to happen.

Enhancing the efficiency, and effectiveness of universities stands as one of the most significant challenges in higher education in the 21st century. The globalization of education, financial resource constraints, and technological advancements underscore the necessity of evaluating the efficiency and effectiveness of universities. Our research aims to investigate the interdependencies of innovation, autonomy, and performance measurement in the structure of universities.

This study adopts a descriptive-survey approach. The statistical population comprises managers of academic departments in state universities, and the data collection tool is a questionnaire. The sample was selected based on the availability of individuals in the population, resulting in 54 usable completed questionnaires.

Our results indicate that the innovation strategy of services has a significant effect on structural autonomy. Structural autonomy has a significant impact on the use of performance measurement systems. Innovation and the use of performance measurement systems have an indirect relationship through structural autonomy. Emphasizing a strategic focus on innovation in universities has an indirect effect on efficiency and effectiveness through performance measurement systems and structural autonomy.

Universities should place a stronger emphasis on service innovation and grant greater autonomy to educational groups while fostering environments supportive of autonomy. This can create opportunities for the development of universities and enhance their efficiency and effectiveness

Contribution: 

Our findings contribute to the existing literature in the field of factors influencing the improvement of university performance outcomes.

Income tax accounting standard, one of the complex the most approved accounting standards are mandatory in Iran since 2019. The purpose of this research is to identify the challenge implementation of this standard.

To write this review article Texts Related to income tax accounting, including articles, books and projects researches of standard setting institutions have been used. In order to identify the challenge in the implementation of the income tax accounting standard, the qualitative method of theme analysis has been used.

found indicates that the most important challenge related to the implementation of income tax accounting standards in Iran, including costs implementation, impracticality, inconsistency with accounting theoretical concepts, inconsistency with the accounting system, income manipulation and unwanted consequences of the implementation of this standard.

This article is a review of the literature Income tax accounting standard presents and discusses different perspectives over time. Also identify to Challenge the implementation of income tax accounting standards in Iran and finally, Suggestions Practical Presentation may to do.

Contribution:

 The findings of this research enrich the research literature Income tax accounting standard be and its results can be used Auditing Organization, Taxation Organization and Stock Exchange Organization.

Today, due to the globalization of the service market, all companies are trying to increase their share in this market. In order to achieve this goal, in addition to high quality, they should also consider reducing the price. Audit institutions are not exempt from this and must compete with each other to stay in this market. Therefore, other audit firms to compete with large audit firms should be able to provide high-quality services at a lower cost and more appropriate audit fees. Because, large audit institutions have more reputation, which is considered a credit for their audit report. The purpose of this research is to examine the role of credit and the importance of the client in lowballing of audit fees in TSE companies.

The purpose of this study is descriptive and based on the nature and method of correlation. Considering that this research can be used in the decision making process of investors, the type of applied research is considered. In this research, library method has been used to collect data and information. Then, for collecting the research data, compact discs, visual and statistical archives of the Tehran Stock Exchange, the official website of Tehran Stock Exchange and other related online databases have been used. The data related to 95 TSE companies the between 2010 and 2020 were extracted and the combined data regression model was used to test the research hypotheses.

Based on the results of the research, the first hypothesis of the research based on the fact that there is a significant relationship between the client's credit and the lowballing of the audit fee has been confirmed. In the second hypothesis, the effect of the size of the audit firm on the relationship between the credit of the client and the lowballing of the audit fee has become significant. In the third hypothesis of the research, the effect of lowballing of the audit fee on the change of the audit fee in the following years of the audit of the client has become significant. Finally, the fourth research hypothesis showed that lowballing the audit fee has a significant impact on audit quality in the following years of the audit.

If the clients consider the increase in the audit fee as an increase in audit quality, they may show less resistance to the fee increase than expected, and when the decrease in the fee is appropriate, the demand of the clients to reduce the fee will be less than expected. The lowballing of the audit fee is a strong incentive to keep the client in the following years, in order to maintain the future stable income flow in order to compensate the fees of the early years.

The fundamental aim of this research is to apply the cash flows and characteristics of cash flows, namely “timing”, and “matching”, in important models for predicting accruals to improve the quality and explanatory power of these models.

The research data consists of a sample of 167 companies listed on the Tehran Stock Exchange for a period of 10 years and the hypotheses are tested using multiple linear regression and t-tests, Vuong test (1989) with the statistical software Stata (version 18).

The explanatory power of the models significantly increases and improves compared to standard models. Thirdly, the modified models result in the emergence of discretionary accruals items with greater reliability. Lastly, the adjusted jeter and shivakumar model, incorporating cash flows and their characteristics, exhibits the highest explanatory power among the examined models.

Contribution:

 The article provides a theoretical framework for understanding the relationship between accruals and cash-flow properties and empirically tests the relationship between accruals and cash-flow properties. Incorporating these variables in accrual models improves aids detection of earnings management in firms.