فهرست مطالب mohammadhosein safarzadeh

In recent years, the issue of the position of senior CFOs due to their increasing responsibility regarding monitoring financial reporting and corporate governance systems, has attracted the attention of many researchers and experts. Considering the position and strategic position of CFOs in the economic and financial decisions of the company, it is necessary to understand their role and position in the company's financial reporting process. Therefore, the current research has investigated the relationship between some characteristics of senior CFOs, including their gender, tenure, and audit history with the quality of financial reporting. To measure the quality of financial reporting, was used the optional accruals index (Kasznik model); Also, CFOs in this research mean the highest financial authority of the company. Using a sample of 135 companies admitted to the Tehran Stock Exchange during the years 2015 to 2021 and using a multiple regression model to analyze the data, the research results show that the increase in tenure and the presence of women as CFO in the company causes reduces the quality of financial reporting. Also, the results of the research regarding the negative impact of CFOs with audit experience on the quality of financial reporting do not have the necessary significance. In total, the obtained evidence shows the significant role of CFOs in the structure of corporate governance and financial reporting, which indicates the need for legislators to pay special attention to this position.

One of the important motivations of accounting graduates to enter the auditing profession is gaining experience and learning. Job satisfaction of novice auditing staff is largely related to their learning and training in auditing firms. In the present study, we examine the relationship between organizational learning and job satisfaction of novice auditors. This research is of quantitative type and is in the category of descriptive studies. A questionnaire was used to collect research data. Due to the uncertainty of the population, 385 questionnaires were received in 1399 from novice auditors working in auditing firms and the auditing organization. Data were analyzed using descriptive statistics and regression analysis. The present study had four main findings.The first finding indicates a positive relationship between workplace interactions and auditors' job satisfaction. The second finding showed that guidance and supervision have a positive and significant relationship with job satisfaction of auditing trainees. The third finding indicates a positive relationship between support information systems and job satisfaction of auditing trainees and finally the final finding results from a positive relationship between organizational learning and auditing trainees' job satisfaction. The results showed that organizational learning increases the job satisfaction of novice auditors. This demonstrates the ability of auditing firms to create job satisfaction among their novice staff through training them.

Standard setting committees have made it their common goal to develop high quality accounting standards for use in global capital markets. Because they believe that a common set of high-quality accounting standards increases the comparability and efficiency of financial statements and reports and enables global markets to move with less friction. In other words, increasing comparability is the ultimate goal of various professional boards and associations around the world. The aim of the research is to answer the question that, despite all the efforts to increase comparability at the international level, has this been achieved?

In the current research, 171 companies during the period of 2012-2021, 1391-1400, have been investigated using pooled/paned regression models and t-statistic with two independent samples.

The research findings show that during the research period, the comparability of financial reporting increased in Indonesia and Iran, while it decreased in Italy.

The results show that the average comparability of financial reporting in the developed country of Italy was higher than in the developing country of Iran, and lower than in the emerging country of Indonesia. Also, the average level of comparability of financial reporting in the emerging country of Indonesia has been higher compared to the developing country of Iran.

Contribution: 

Investigating the process of comparability in a comparative manner with other countries, and quantitatively calculating comparability using Barth's model, which has increased the richness and development of theoretical foundations within the country

Risk and ambiguity, distinctive facets of environmental uncertainty, significantly influence a firm's disclosure decisions. In theoretical and empirical literature, risk disclosure emerges as a pivotal facet of interpretive disclosures within corporate financial reports, representing a rational response to uncertainty. Nonetheless, the mechanism guiding risk disclosure determinations amidst conditions of risk and uncertainty, while considering the equilibrium between agency advantages and costs, remains a gap within risk disclosure literature. This study investigates the nexus between risk disclosure and uncertainty at the corporate level, hinging upon business strategy and alertness criteria. Employing a multiple regression model, the research examines these hypotheses within firms listed on the Tehran Stock Exchange during the 2016-2021 period. The risk disclosure was assessed through content analysis of annual financial reports. The results demonstrate that firms pursuing the prospector-oriented strategy provide more risk disclosure than defender-oriented firms, aiming to mitigate information asymmetry and its agency benefits. Moreover, the findings illustrate that alert firms, through continual environmental scanning, diminish ambiguity cyclically, enhancing their comprehension of exposed risks and consequentially augmenting risk disclosure. In essence, this research underscores that a firm's strategic stance encompasses implications beyond operational and competitive domains, permeating financial reporting and risk disclosure determinations. Consequently, this study underscores the criticality of incorporating risk dimensions and environmental ambiguity into the interpretation and scrutiny of disclosure of risk related information.

In recent years, the change of auditor in companies listed on the TSE has become a common phenomenon, which can overshadow the professional power and independence of the auditor and have adverse consequences. The change of auditor can often have different reasons. The purpose of this study is to investigate the relationship between the characteristics of the customer industry and the change of auditor in companies listed on the TSE. This research is applied in terms of purpose and descriptive-correlation in terms of nature. In order to achieve the research objective, 178 companies were selected from the companies listed on the TSE during the years 2016 to 2021 by systematic elimination sampling method and a total of 1068 observations. Logistic regression method was used to test the research hypotheses. Findings show that there is a significant inverse relationship between the homogeneity of the customer industry and the change of auditor; There is also a direct and significant relationship between the complexity of accounting information and auditor competition with changes in the auditor; But no significant relationship was found between competition in the client industry and the change of auditor.

Heritage assets are often considered as one of the significant factors of economic development in every country. However, in order to measure these types of assets and their economic influence, certain tools and methodologies should be evaluated and implemented. On the other hand, as some of their aspects are subjective, accounting for all assets encounters serious shortcomings. Heritage assets belong to a category that for having a distinct nature, their identification and measurement faces many challenges. It appears that accounting for the mentioned assets is more difficult than other types of assets, also the standards for identifying and measuring them are different from other standards. In the present study, an attempt has been made to discuss the literature on heritage assets and the efforts made by standard-setting institutions worldwide on the way of identifying and measuring these assets. In Iran, there is no systematic and separate standard for the identification and measurement of these assets, and in Standards 5 and 7, specific criteria have been considered superficially.

The purpose of this study is to investigate the effect of professionalism dimensions (including commitment to serving the public interest and commitment to exercise independence in work) on moral judgment. For this purpose, the differences in the views of auditors and graduate students in the field of accounting have been examined. The present research is applied in terms of purpose and descriptive-survey in terms of method and nature. The statistical sample of this research consists of 340 auditors and graduate students of auditing. The method of data collection is also a questionnaire. The findings show that there is no significant difference between the commitment of the public interest between students and auditors; Commitment to public service, commitment to work independence and ethical judgment are not significantly different between different categories of auditors, but commitment to independence and ethical judgment is significantly different between students and auditors; Also, the dimensions of professionalism have a significant negative effect on moral judgment. Research Findings In addition to developing the theoretical foundations of previous research, it contains valuable concepts for professional references and policy makers.

workplace bullying, which is closely related to the ethical climate, has always been disruptive and a threat to audit firms. Therefore, the present paper aimed to investigate trainee auditors’ perception of the relationship between the audit firm's ethical climate and workplace bullying.

Data collection tools included The Ethical Climate Questionnaire (Cullen, Victor, and Brason, 1993) and The Workplace Bullying Questionnaire (Arian Gholipour et al, 2009). The questionnaires were distributed among 358 trainee auditors. All the trainee auditors have been working in audit firms for 0 to 4 months. The data were analyzed statistically using SPSS software. The research hypotheses were tested through the structural equation method.

According to the results aspects of ethical climate, such as profit-mindedness, social responsibility, firm’s rules and procedures, and professional rules and principles, can affect significantly bullying behaviors in the workplace. Moreover, our results showed that sex, age, education, audit firm size, and ethnicity do not affect bullying in the audit firms.

Our findings are applicable to both practical and social problems. These findings provide guidelines for audit firms to establish a healthy ethical climate. This, in turn, can result in recruiting, training, and retaining young and skilled professionals in the field of auditing. Also, the findings of the present paper can be applied socially to obviate bullying in the workplace and, consequently, to help in improving auditing both as a profession and as a business.

 The results of the present study, in addition to covering the gap of existing research in this field, provide guidance for audit firms in creating an appropriate ethical environment to reduce bullying of supervisors and thus maintain and promote new audiences in auditing.

The transition to accrual accounting in the public sector began in practice in the 1990s. This move was made to prove the usefulness of accrual accounting in the public sector through scientific studies and practical experience. It has been observed that the most appropriate basis that can be used in public sector accounting is the full accrual basis or the modified accrual basis. However, despite the developments of the last two decades in the field of public sector accounting and financial reporting in the world, the modified cash accounting basis is still used in Iran and even the reforms in the country's budgeting system have not changed this situation. In this article, while examining the accrual and cash system and the obstacles to the transition to the accrual accounting system, the existing conditions in the government system of Iran are described and also the factors of non-implementation of the accrual basis are discussed. Finally, based on the relevant content, the adequacy of cash and accrual accounting systems in Iran will be evaluated.

Regarding the critical role of Banking system’s stability and explanation of financial reporting (as the final result of accounting profession and administrative bodies), the main aim of this paper is to model the banking system stability, based on financial reporting quality. In the second phase, using financial reporting quality, the assessment of approaches which could be used to stabilize banking system is at the center of attention.

Those purposes have been fulfilled, using the Basel 3 stability index and a comprehensive measure of financial reporting quality estimated in a dynamic panel setting, and using a sample of 16 banks during 2007 to 2017 time period.

The findings show positive evidence about the first hypothesis (the credibility of research model for modeling banking system stability based on financial reporting quality) and we also provide confirmatory results about our second hypothesis (promotion of banking network through financial reporting quality using a dynamic LLP approach).  The research results also confirm a positive relationship between the banking system’s stability and financial reporting quality. Furthermore, our results indicate that the implementation of dynamic LLP instead of static LLP approach could lead to stabilization of the banking system through financial reporting quality.

The main goal of this research is to examine managerial discretion in estimating loan loss provision. We also seek to address the dispute in the literature about whether this discretion is applied for opportunistic or efficiency causes.

The research sample consists of 15 Iranian banks listed in the Tehran Stock Exchange during the period of 2006-2017. Panel data and logistic regressions are used in a two-step approach to answer research questions. At first, abnormal loan loss provision (ALLP) is estimated and then 3 relationships have been assessed using three distinct models.

The results show that 1) there is a non-significant positive relationship between crisis index and ALLP; 2) there is a significant positive relationship between ALLP and bank risk-taking; and 3) there is a negative relationship between ALLP and loss avoidance behavior.

The results indicate that the current model for calculating loan loss provision (set by Central Bank of the Islamic Republic of Iran) is not effective for preventing banks from engaging in destructive behaviors. We also find that Iranian banks' managers are using their discretion in a constructive manner. Positive (negative) relationship between ALLP and risk-taking (loss avoidance) support this notion.

Cost stickiness is influenced by two theory of decision-makers decisions and theory of delays in cost moderation. Based on the theory of judicious decision makers, managers try to maintain resources at a time of declining sales to increase company profits in the long run, which is one of the reasons for cost stickiness. This study examines the effect of managerial ability on the cost stickiness.
Using panel data analysis, this paper examines the role of managerial ability on cost stickiness of Iranian firms. The sample is comprised of 113 companies listed in Tehran Stock Exchange (TSE) during the period of 1389-1394. Cost stickiness is evaluated using Anderson et al (2003) approach. Managerial ability is assessed using DEA approach, that implements three inputs including current costs, the average of Non-Current Assets during the year and number of employees as well as three outputs including gross sales, profit before tax and rate on return of company.
After controlling for firm-specific variables, the results indicate that a negative relationship between managerial ability and the degree of cost stickiness. In other words, the results show that the ability of managers reduces costs stickiness of companies listed in Tehran Stock Exchange.

One of the concepts which recently have been discussed a lot by corporate governance regulators and standard setters is related party transaction. Related party transaction due to the complexity in recognition and disclosure are considered to be one the challenges of financial reporting which can influence economic decisions of users. Considering the expansion of related party transactions and the increase of them in companies, it is necessary to create monitoring mechanisms to reduce the financial frauds and to improve the performance. Among these types of monitoring mechanisms, stablishing and performing of proper corporate governance system in companies is one of these mechanisms. The empirical evidences show that corporate governance lessens related party transaction. In this research, the relationship between the mechanisms of corporate governance and related party transactions is investigated. The study sample includes 136 Tehran Stock Exchange listed companies from 1389 to 1393. In order to test the research hypotheses, the multivariable regression model with a data panel was used. The board members independences, boards compensation, stock ownership, change of executive manager, auditor rotation were used as the corporate governance mechanisms. The result of the research indicates that there is a significant and reverse relation between related party transaction and ownership of the institutional stockholders and change of executive manager. There is a reverse relation between related party transaction and autonomy of board of managers’ members but this reverse relation is not significant statistically. There is a direct and significant relation between related party transaction and board of managers’ compensation and there is a direct relation between related party transaction and auditor rotation, which is not significant statistically.

One of the initial assumptions of management accounting states that any changes in costs bear a relationship to the increase or decrease of the level of activity. However, this assumption has been argued after the issue of cost stickiness was proposed by Anderson et al. (2003), i.e. the amount of increase in costs due to an increase in the level of activity is much more than the amount of decrease in costs due to a decrease in the level of activity. Therefore the primary goal of this research is to investigate the issue of cost stickiness in selling, General and Administrative costs in TSE. Investigation the relationship between agency costs and Selling, General and Administrative costs stickiness is another goal of this research.
The results of this study are based on a sample of 145 listed companies in TSE for a seven-year period; during the years 1386 to 1392. These results suggest that while there is an increase of %1 in selling, General and Administrative costs for an increase of %1 in the volume of sales, there is a decrease of %0.32 in the Selling, General and Administrative costs for the same amount of decrease in the volume of sales. In this research, the relationship between agency costs and Selling, General and Administrative costs stickiness were also investigated. The results show that, there is no significant relationship between free cash flow, CEO tenure and director's bonus (as variables for measuring agency costs) with Selling, General and Administrative costs stickiness.

There are hundreds of accounting information systems development methodologies (AISDMs) which differ significantly from each other. Yet، the number of AISDMs that an organization can consider for adoption or adaptation must be quite small for practical reasons. In order to make an informed choice for the selection of preferred ISDMs a hierarchical classification is needed that separates fundamental or «essential» features from «accidental» details. The principal purpose of this paper is to propose such a classification that would allow academics and practitioners alike keeping up with continuing growth of the «methodology jungle». According to this structure، an ISDM is merely an instantiation of one or more information systems development approach (ISDA). ISDAs comprise the essential features، which are then inherited by the ISDMs belonging to that class. The condensed presentations of ISDAs make it possible to broaden the methodological repertoire of systems developers.

Using panel data analysis, this paper examines the effect of shareholder rights (as an external corporate governance mechanism) on the quality of reported earnings of Iranian firms. We used a sample comprised of 145 publicly traded firms listed in Tehran Stock Exchange (TSE). Shareholder rights features considered are ownership concentration, control right, government shareholding, transaction with affiliated firms, and legal lawsuits. In contrast to prior literature, shareholder rights features are defined as a multidimensional variable. Further, the present study measures the quality of earnings in seven ways. After controlling for firm size, leverage, operating cash flows, and growth opportunities, Empirical tests demonstrate that the overall shareholder rights measure is 1) negatively related to the earnings persistence, earnings management and conservatism, 2) positively related to the earnings timeliness, and 3) not related to the accrual quality, earnings predictability and value relevance. Furthermore, our results suggest that disaggregating overall shareholder rights measure into more components cause to variability in explanatory power of the models.

The overall objective of this paper is to investigate the role of corporate governance in improving reliability of financial reports. Our sample is comprised of 202 companies listed in Tehran Stock Exchange (TSE) during the period of 1384-1388. Corporate governance is measured using a multi-dimensional approach; because this variable includes varios factors and investigating these factors separately cause incomplete analysis of factors that affecting reliability of financial reports. Also, reliability of financial reports is measured using prior period adjustments and audit report paragraphs. For testing the research hypothesis, we use mean comparison and panel data regression.
Empirical tests demonstrate that corporate governance score is significantly lower for restatement firms than for the controls, suggesting that relatively poor governance causes accounting errors. Also, in the year following the restated year, the test firms do not significantly improve their corporate governance scores. Furthermore, our results demonstrate that the overall governance measure is negatively related to the reliability of financial reports, suggesting that restated firms have weaker corporate governance mechanisms.

Using panel data analysis, this study investigates the link between corporate board features and earnings quality for a sample of 117 publicly traded firms listed in Tehran Stock Exchange (TSE). Corporate board features considered are splitting the role of chairman and chief executive, using non-executive directors, using accounting specialist in board, using consulting services by board, and chief executive change. In contrast to prior literature, corporate board features is defined as a multidimensional variable. Further, the present study measures the quality of earnings in seven ways. After controlling for firm size, leverage, operating cash flows, and growth opportunities, Empirical tests demonstrate that the overall corporate board measure is 1) negatively related to the earnings persistence, earnings management and conservatism, 2) positively related to the earnings timeliness, and 3) not related to the accrual quality, earnings predictability and value relevance. Furthermore, our results suggest that disaggregating corporate board measure into more components cause to variability in explanatory power of the models.

Any decision needs supportive evidence. Collecting, Aggregating and combiningevidences, and assessing the probative value and persuasiveness of evidence is vitalbefore professional judgment. In audit field, evidences have a special importance.Recognizing the characteristics related to the probative value of audit evidence can behelpful in designing the theoretical models for professional judgments, evaluating theevidences, and developing a framework for low level auditors’ education. However, noestablished theory on this vital auditing problem is available. Prior research is scattered.Scientific progress in this field requires a thorough synthesis of the scattered findings asa preparatory step for any future research. This paper offers a systematic review of therelevant auditing literature. This investigation can be an important research instrumentfor theory development and for directing future research.

This paper  provides  evidence  on  relationships  between earnings and cash flow measures for the firms accepted in Tehran Stock Exchange (TSE) over a sample of 83 firms during the period of 1376- 1385. In so doing, we examine the external validity of a U.S.A study of these relationships by Bowen, Burgstahler and Daley (1986). We also extend their study through an industry analysis of the relationships.
Evidence is presented first that shows low correlations between traditional cash flow measures and a more refined cash flow measure. Second, traditional cash flow measures exhibit high correlations with earnings, while the more refined cash flow measure has a lower correlation with earnings. Finally, traditional cash flow measures better predict future cash flows than models based on earnings or a more refined cash flow measure. The industry evidence shows that the results on the first two issues, but not the latter issue, are generalizable across industry categories.