جستجوی مقالات مرتبط با کلیدواژه « مدل سازی معادلات ساختاری » در نشریات گروه « حسابداری »

The increase in global competition and the need for diverse skills and innovation in doing things are the driving forces for prioritizing teamwork in organizations. Implementing and using work teams has become one of the most common changes in today's complex and dynamic environments. In such a way, dealing with complex problems requires the collective development of creative and innovative solutions and the creation of teamwork relationships. In the auditing profession, the importance of teamwork has been demonstrated. In this connection, using transformational leadership by managers and supervisors can have many benefits, including coordination between members, reducing emotional conflict, reducing conflict regarding allocating resources and responsibilities, and increasing collective commitment. Therefore, The quality of team interactions of independent auditors (including coordination, cohesion and involvement of team members). This research is a survey-descriptive type of research. In terms of the goal, it is also considered applied research in such a way that the researcher seeks to reach information that can solve a problem by using it. In the discussion of the scope of the research, there are three types of thematic, temporal and spatial domains. The subject area of this research is the effect of transformational leadership on the quality of team interactions with independent auditors. On the other hand, this research was conducted in 2022 since it seeks to explain the influence of the leadership behaviors of managers and supervisors among all the employees of auditing institutions that are members of the Certified Public Accountants Society of Iran and their data was collected through a questionnaire and analyzed using structural equation techniques. The results of the descriptive statistics of the research variables show that 1. Managers and supervisors almost implement transformational leadership in their institutions because, on the 5-point Likert scale, the variable of transformational, servant and moral leadership of the manager and supervisor is higher than the average of "3" (respectively, "3.442" and "3.509") so that the T statistic for all variables has a significant difference at the 95% level from the average. 2. The T statistic of team coordination and cohesion has a significant difference at the 95% level with the average of "3" (respectively, 8.25 and 7.38); therefore, there is relatively good coordination and cohesion among the members of the audit team. 3. The T-statistic of team engagement has a significant difference at the 95% level with the mean of "3" (-9.52), which indicates a relatively low engagement among audit team members. 4. Average audit team members, tenure and age of auditors are approximately 5, 5 and 34 years respectively. It should be noted that the measurement accuracy increases when the data's standard deviation is less. In this connection, according to the standard deviation obtained in table number 2, the standard deviation of all research variables is close to 1, indicating their measurement's good accuracy. Finally, in the range of 5 Likert options, the minimum and maximum limits of the respondents to all research variables were 1 and 5, respectively. Since auditors do not work separately, it is essential to know the people, tasks and environment of auditors because of their effect on their performance. As the importance of teamwork has been proven in the auditing profession, auditing firms are organizations with professional services that build their activities as a team. This is because the complex tasks involved in audit work require using different competencies and perspectives of team members. Therefore, considering the importance of teamwork, the effect of transformational leadership on the quality of team interactions was investigated in this research, the results are described below. The results of the research show that managers and supervisors who use the suggestions of team members, dedicate time to guide and train subordinates, emphasize the importance of foresight and achieve goals, and influence the emotional, psychological and behavioral states of team members, can cause coordination, reducing possible misunderstandings and improving commitment among your team members. The current research was done to help institutions, managers, supervisors and legislative bodies in the auditing profession. In this regard, according to the results of the test of research models that indicated the effect of transformational leadership on the quality of team interactions, including cohesion, involvement and coordination of team members, the use of transformational leadership by managers and supervisors can bring many benefits, including coordination between members, Reducing the emotional conflict, reducing the conflict regarding the allocation of resources and responsibilities, will lead to an increase in the sense of collective commitment. Therefore, it is suggested that managers and supervisors use transformational leadership mechanisms that include: allocating time to guide and train subordinates, using the suggestions of team members, emphasizing the importance of foresight and achieving goals, and influencing the mental, emotional and behavioral states of team members be used in order to create effective communication with team members and influence their behavior. Finally, it should be noted that this research faced the following limitations.2. There is a possibility of potential bias of managers and supervisors in connection with self-reporting.Because part of the information was collected through cyberspace, the researcher did not directly monitor the correctness of the answers provided by the sample subjects.

The prpose of this research is to investigate the direct and indirect effects of voluntary information disclosure on the cost of capital with the mediating role of agency costs in different levels of profit quality.

In this research, a statistical sample of 173  member companies of the Tehran Stock Exchange was selected during the period under review in 2013-2018. To estimate the research model based on structural equation modeling, the method of factor analysis and principal components has been used, which provides the possibility of examining direct and indirect relationships between variables. In the present study, companies were divided into two groups of companies with high and low earnings quality based on the level of earnings quality based on the common factor.

The findings show that there is a positive and significant relationship between agency cost and capital cost. In companies with high earnings quality, voluntary disclosure directly and indirectly has a negative and significant impact on the cost of capital. While in companies with low earnings quality, the effect of voluntary disclosure on the cost of capital is not significant, but it has a negative effect on the cost of capital indirectly due to agency cost. The total effect of voluntary disclosure, which is obtained from the sum of the direct and indirect effect, is negative and significant on the cost of capital.

Earnings quality plays an effective role in moderating the relationship between exposure and cost of capital. Also, the higher the perdiction accuracy, the higher the voluntary information is disclosed. Therefore, the increase in voluntary disclosure of information reduces agency costs and cost of capital.

Contribution:

In addition to developing the theoretical foundations of previous reseach provide a new platform for future research and can play an effective role in the field of rational investment decision making by managers and investors.

This research is an exploratory mixed study aimed at using OPA methods and analyzing importance-performance to prioritize and analyze the native pattern for improving financial performance among cement companies based on management accounting tools. The population and statistical sample of this study are financial managers of 40 cement companies accepted in Tehran Stock Exchange and Securities. In the first step of model design, 27 management accounting tools with review of research literature were identified. In addition, using Delphi and KENDALL techniques and constants, 24 instruments were selected and divided into 5 general groups (means of financing, budgeting, long-term planning, performance evaluation and deciding for investment). The results of structural equation modeling showed that the effect of all five categories on financial performance is significant and positive. According to the results of the OPA approach, "New Costing Techniques, Economic Added Value, Cost Allocation Techniques, Profitability Index and Net Present Value" ranked 1-5, respectively. The results of importance-performance analysis techniques showed that although total quality management, quality expenditure, new costing techniques and balanced scorecard are of high importance, but in practice these organizations have not received attention and therefore organizations should concentrate on them.

The cost of capital is one of the most important and effective financial tools in making many management and investment decisions that are affected by several factors. The purpose of this study is to investigate the effect of two key factors of earning quality and voluntary disclosure on the cost of capital by considering the mediating role of agency costs using structural equation modeling. The research is of the quantitative and causal type, and in terms of the implementation method, it is in the correlation category, and based on the purpose, it is of the applied type. A statistical sample from the population of companies listed on the Tehran Stock Exchange including 174 companies during the period 2015-2020 has been selected based on the method of systematic elimination. Due to the normality of the collected data, the asymptotic free distribution (ADF) method has been used to estimate the model which makes it possible to investigate the direct and indirect relationships among the variables. The effect of indirect happens when the effect of independent variables on the dependent variable is passed on by the intermediary variable. In the present research, agency cost is placed as an intermediary variable between two independent variables (quality of earning and discretionary disclosure) and a dependent variable (cost of capital) and causes an indirect relationship between them. By considering the direct and indirect path between the studied variables, the test result obtained a positive and significant relationship between agency costs and capital costs. The results also show that earning quality does not directly affect on the cost of capital, but indirectly hurts the cost of capital due to agency costs. The effect of total earning quality on capital cost is significant and negative. Also, the direct effect of discretionary disclosure on the cost of capital is not significant, while the indirect effect and its total effect on the cost of capital due to agency costs are negative and significant.

Subject and Purpose of the Article: Self-efficacy refers to the auditor's belief in individual competencies that enable the auditor to have more control over existing situations, thereby improving professional performance and judgment. Therefore, the auditor's self-efficacy can be affected by problem-solving styles. For this purpose, in this research, the effect of problem-solving styles on the self-efficacy of auditors of the Court of Audit of Iran has been investigated.Research The descriptive survey method and from the perspective of the purpose is of the applied research, which has used the standard questionnaire instrument. The research sample is 406 auditors of the Court of Audit who were selected by simple random sampling.Research The results show that problem-solving styles have a significant effect on the self-efficacy of auditors of the Court of Audit. Thus, creative styles, confidence, trends, failure, avoidance, and avoiding have the greatest impact on the auditor's self-efficacy, respectively.Conclusion, Originality and its Contribution to the Knowledge: The results of this study can help the Court of Audit in recruiting new auditors to consider the type of their problem-solving styles, thus improving the quality of auditing by improving the individual self-efficacy. Therefore, the results of this study can incorporate the Concepts of Cassidy's Cognitive and Behavioral Theory into behavioral research texts in governmental auditing.

Psychological well-being represents the dimensions of positive mental health that increase self-efficacy and, through it, the positive functioning of individuals can be measured. In addition to enhancing psychological well-being, self-efficacy can also affect students' academic satisfaction. Therefore, the purpose of this research was to investigate the effect of psychological well-being on academic satisfaction of graduate students in accounting with the moderating role of self-efficacy. The statistical sample of the study includes 497 graduate students of accounting at the Islamic Azad University throughout the country in 2021 who were selected by the non-random sampling method of the available type. The standard questionnaire was used in this research. Also, research hypotheses were tested by modeling structural equations using PLS software. The research results show that psychological well-being has a positive and significant effect on academic satisfaction and self-efficacy of accounting graduate students. Self-efficacy also has a positive and significant effect on the academic satisfaction of graduate accounting students. Also, self-efficacy plays a moderating role in the relationship between psychological well-being and academic satisfaction of graduate accounting students. The results of this research can be useful for policymakers in Islamic Azad University, to develop appropriate programs for academic satisfaction and prepare applications to effectively use the psychological well-being and self-efficacy beliefs of graduate students.

Ethics is a part of the audit process, which is essential as a basic criterion for providing a fair opinion for auditors. For this purpose, ethical ideology includes a system of ethical values for ethical judgments that provide guidelines for resolving ethical behavior and professional judgment. On the other hand, the auditor's self-efficacy, which is defined as the auditor's expectation of himself to perform professional duties, can be influenced by ethical ideology. Because auditors seek to increase the quality of auditing in order to maintain their professional credibility, and for this reason, it is necessary to examine the ethical components affecting the performance of auditors. Therefore, the purpose of this research is to investigate the effect of auditors' ethical ideology on their self-efficacy. working in auditing firms, members of the Society of Certified Public Accountants of Iran, and the Auditing Organization in 2022, who were selected by an available sampling method. The research method is a descriptive survey, and the instrument used in the research is a standard questionnaire. In order to test the hypotheses, structural equation modeling was used using LISREL software. The research results show that ethical ideology, according to Forsyth's model, has a positive and significant effect on auditors' self-efficacy. Also, the ethical ideology of idealism has a positive and significant effect and the ethical ideology of relativism has a negative and significant effect on auditors' self-efficacy.

The purpose of this study is to investigate the effect of Kirton's cognitive learning strategies on auditor neutrality. The statistical sample of the study includes 517 auditors working in auditing firms and auditing firms that are members of the Iranian Society of Certified Public Accountants. The descriptive survey method and the standard questionnaire instrument have been used in this research. The research hypotheses were also tested by modeling structural equations using LISREL software. The results show that the adaptor's cognitive learning strategy has a negative and significant relationship with the auditor's neutrality and the innovator's cognitive learning strategy has a positive and significant relationship with the auditor's neutrality. Therefore, auditors' cognitive learning strategies affect their neutrality. Therefore, the innovator and adaptor cognitive learning strategies have the greatest impact on the auditor's neutrality, respectively. The results can help the country's auditing firms in recruiting new auditors, the type of auditors' cognitive learning strategy to improve the quality of auditing by improving their professional judgment. Therefore, the results of this study can introduce the concepts of Kirton's theory of cognitive learning strategies into behavioral research texts in auditing.

Over recent years, researchers have focused on factors shaping auditor advocacy attitude. The literature review shows that auditors’ attitudes towards clients are among factors affecting judgment and decision-making processes. The main objective of the present study was to investigate the effect of client importance and image on auditor advocacy attitude in judgment and decision-making processes. The statistical population consisted of professional auditors, working in trusted audit institutions in the stock exchange in 2019. To this end, a total of 124 auditors were selected using the Cochran formula. To collect the data and to test the research hypotheses, a questionnaire and structural equation modeling with the use of AMOS software were employed, respectively. The results indicated that client importance and image have a significant positive effect on auditor advocacy attitude. Moreover, auditor advocacy attitude has a negative impact on auditor objectivity. On the other hand, the findings showed that auditors’ professional and organizational identity have positive effects on auditor objectivity. The results showed that some of clientchr('39')s attributes such as the importance and image can destroy the objectivity in auditorchr('39')s judgment and decision making process through the auditor advocacy attitude.

Among the important issues in resolving ambiguities between client management and independent auditors is the type of relationships formed between client managers and auditors, which are affected by client management attributes such as the leading power of client CFO. The main objective of the present study is to investigate the effect of the leading power of client CFO on auditor advocacy attitude in judgment and decision-making processes. The statistical population consists of professional auditors, working in trusted audit institutions in the Tehran stock exchange in 2019. To this end, a total number of 153 auditors are selected. To collect the data and test the research hypotheses, a questionnaire and the structural equations modeling with the use of the AMOS software is employed. The results indicate that the leadership power of the client CFO has a significant positive effect on auditor advocacy attitude and client identification. Moreover, auditor advocacy attitude and client identification positively impact acquiescing to client-preferred position, in conditions of ambiguity. On the other hand, the findings show that auditors’ professional identity harms auditors’ acquiescence to client-preferred treatment. The results show that some of the client's attributes such as the leading power of the client CFO can destroy the objectivity in the auditor's judgment and decision-making process through the auditor advocacy attitude.

The purpose of this study is to investigate the behavioral characteristics of opportunism (Machiavellianism) on the skepticism of the profession of independent auditors as one of the important components of auditors in detecting significant fraud and distortion in the financial statements. Which can have a negative impact on the judgment and decision of auditors.

This research is an applied research and is one of the descriptive survey research. Required data were collected and analyzed using a questionnaire completed by 466 auditors from the members of Iranian Association of Certified Public, Audit Office, and the Supreme Audit Court. Questionnaire questions consist of two parts, general and specific. The public sector questions include the general characteristics of the respondents including gender, place of employment, level of education, age and occupation. The following standard questionnaires were used for specific questions. 1. Behavioral Characteristics of Opportunism: Christie and Gais (1970) this questionnaire consists of 20 items. The items in this scale have 5 options including strongly disagree, disagree, disagree, agree and strongly agree, which are scored from 1 to 5, respectively. 2. Professional Doubt: Hart (2010) this questionnaire consists of 30 items with 6 components. The components of the questioner's mind are measured by 3 items, interruption in judgment by 5 items, knowledge search by 6 items, interpersonal perception by 5 items, self-confidence by 5 items, and self-judgment by 6 items. The items in this scale have 6 options completely disagree, disagree, slightly disagree, slightly agree, agree and strongly agree, which are scored from 1 to 6, respectively.  

he results of this study showed that the behavioral characteristics of opportunism have a significant and negative relationship with the skepticism of auditors. This means that as the level of opportunism in auditors increases, so does their professional skepticism. Other results of this study also indicate that opportunism has a significant and negative relationship with the skepticism of independent auditors. In other words, as the level of opportunism in auditors increases, so does the dimension of the questioning mind, the pause in judgment, the search for knowledge, interpersonal understanding, self-confidence, and self-judgment. The evidence of this research is consistent with the theoretical foundations of the research of Azjen (2005), Danley et al. (2003), Schaefer and Wang (2011), Gosh and Curtin (1996) and Beigi Herchgani et al. (2015). In their research, they concluded that personality-behavioral characteristics affect people's judgment and decision-making, and behavioral disorders, including opportunism, reduce the efficiency and performance of auditors.  

The results of this study show that opportunistic behavioral characteristics in the skepticism of independent auditors reduce the desire and motivation of auditors to collect information and evidence, reduce the proof of management claims in financial statements, reduce independence and impartiality, reduce confidence and motivation of auditors and Decreased mentality and interest of independent auditors.. It is therefore recommended that auditors and supervisory bodies take ethics seriously and by establishing mechanisms that prevent unethical behavior, take an effective step towards improving the economic conditions of the country and thus protecting the public interest.

Fraudulent financial reporting is a major concern of the audit profession. In this regard, auditors are responsible according to auditing standards. Given the importance of identification and assessment of the risk of fraud in an audit of financial statements and the importance of responses of auditors, the purpose of this study is to provide a model for identification and assessment of the risks of material misstatement due to fraud in an audit of financial statements.  

In order to achieve this goal, firstly, researches in this field were studied to identify the effective indicators on assessment of the risk of fraud and other effective indicators were extracted by interviewing experts. Experts' opinion on the extracted indicators was collected through a questionnaire and were agreed upon through using Fuzzy Delphi method and expert opinion poll. Subsequently, confirmatory factor analysis test was used to determine the factor load of each indicator of each component. The relationship between the influence of different indicators on assessment of the risk of fraud in the form of Structural Equation Modeling (SEM) was tested and the research model was presented.  

The results of the study showed that 146 out of 162 indicators extracted from theoretical foundations and researches and interviews, in the form of 5 components, reached the Delphi group general consensus and the results of performing a confirmatory factor analysis showed 144 indicators were of sufficient importance.  

The components that influence the assessment of the risk of fraud in an audit of financial statements, importance respectively, are: the characteristics of the client, the characteristics of the audit firm, the characteristics of performing the audit, the environmental characteristics and the personal characteristics of the auditor. Of the 53 indicators approved in the component of client characteristics, five important indicators are: lack of sufficient managers experience; lack of fair dealing with staff; lack of appropriate work environment for employees; lack of job security; ignoring the need to monitor or reduce the risks associated with assets misappropriation. Of the 23 indicators approved in the component of audit firm characteristics, five important indicators are: having sufficient auditing tools; auditor access to databases; giving auditors reasonable rights and benefits; adequate investment in auditing; and fair dealing with Auditors. Of the 27 indicators approved in the component of the characteristics of performing the audit, five important indicators are: adjusting the audit plan and auditing tests in responses to fraud risk factors; adequate understanding of the client and its environment, including internal controls; appropriate allocation and oversight of the audit team; the discussion among audit team members; and auditor access to databases. Of the 19 indicators approved in the component of environmental characteristics, five important indicators are: lack of culture of accountability and answering; sophisticated rules and regulations; numerous laws and regulations; lack of independent oversight bodies; and inexpressive laws and regulations. Of the 22 indicators approved in the component of personal characteristics of the auditor, five important indicators are: Ability to properly understand evidence and identify evidence inconsistent with other evidence; knowledge and awareness of fraud; responsibility; confidence; ability to identification of intentional identified misstatements.

The purpose of the present study is to examine the impact of social conservatism on the uncertainty of independent auditors 'professionalism which can have a positive impact on auditors' judgment and decision making.

This research is a descriptive and survey research and the sample is 466 independent auditors of the Audit Organization, the Accounting Department of Iran and the member organizations of the Iranian Association of Certified Public Accountants. Structural equation modeling using partial least squares method was used to test the hypotheses.

Test evidence suggests that social conservatism increases auditors' professional skepticism and its components, including questioning minds, Suspension of judgment, Searching for Knowledge,Understanding Interpersonal Relationship , self-confidence and Self – Determination.

The results of this study show that the psychological characteristics of auditors in judging and decision making are among the influential factors.

Contribution: 

The results of this study provide useful information for auditing policy makers and national regulatory bodies about the impact of social conservatism on auditors' professional uncertainty and extend the results of behavioral research in the field of auditing.

Recently, the use of structural equation modeling techniques has been used in the fields of management and accounting, which can provide a more appropriate explanation for the researcher by forming a new variable (derived from several common variables). Accordingly, the present study was conducted to evaluate the impact of growth, size and capital structure of the company on the value of companies listed on the Tehran Stock Exchange by structural equation modeling. The present study is in the category of applied studies based on the purpose. Also, considering that in this study, it describes the current conditions based on causal relationships between variables, this study is a descriptive-correlational study in terms of research method, in which using the modeling method Structural Equations (Simultaneous Multivariate Regressions (SEM)) The structural and causal relationships between variables have been investigated. The statistical population of this study consisted of companies listed on the Tehran Stock Exchange in the period 1390 to 1397. Systematic omission method was used to select the statistical sample in this study. Based on this, 296 companies out of 784 companies were selected as a statistical sample. In the present study, SEM-PLS structural equation modeling was used (to determine the effect of independent variables on the dependent variable). The findings of this study showed that the set of factors that affected the value of the company in this model can explain 45.2% of the changes in the value of the company.

E-commerce has grown and expanded as the Internet has expanded and inevitably affected much of society. This trade is one of the factors driving the economic growth and development. Therefore, the study of the effective factors, their prerequisites and their consequences, is important. The purpose of this research is examining and modeling the place of transparency and national trust in the e-commerce process with a mixed approach. In the qualitative part of the research, a conceptual model was designed with the opinion of 21 experts in the field of e-commerce. In the quantitative research phase, the designed model has been tested through a statistical sample of 300 active users in the e-commerce space. The analysis of information in the quantitative part of the model has been done by modeling structural equations. Information analysis was performed in two parts of measurement model and structural part of model. In order to evaluate the measurement model, the technical characteristics of the questionnaire including reliability and validity were investigated. In the structural section, coefficients of the model for evaluating research hypotheses were tested. The results show that e-commerce promote transparency. Transparency also has a positive and significant effect on reducing corruption and eliminating intermediaries from the supply chain of goods and services. Also, reducing economic corruption in e-commerce will increase national confidence in this space.

Researchers have recently focused on the effects of non-financial factors on auditors’ judgment. One of the important non-financial factors having a negative impact on auditors’ objectivity is transformational client leadership. The main purpose of this research was to examine the effect of transformational client leadership on objectivity in auditors’ judgment. The statistical population of this study included professional auditors working in trusted audit institutions of the Stock Exchange. The statistical sample in this study consisted of 163 independent auditors as members of trusted audit institutions of the Stock Exchange in 2017-2018. The data were collected via a questionnaire and then analyzed using AMOS software. The findings of this study reveal a significant and negative relationship between transformational client leadership and objectivity in auditor’s judgment and the impact of transformational client leadership on auditor’s objectivity is also partly mediated by client identification, using Structural Equation Modeling at 95% confidence level. Accordingly, transformational client leadership has a positive effect on client identification, and client identification also positively influences auditor’s client acquiescence. Furthermore, the results of the research show that auditor tenure with client, client importance, and client image have a positive impact on client identification. In addition, firm tenure with client has a positive effect on the variable of auditor’s client acquiescence.

In this research, the relationship between financial behavior of managers based on cognitive psychology and disclosure quality of accounting information was investigated using structural equation approach and regression equations. For this purpose, an example of 128 companies listed in the Tehran Stock Exchange between 2007 and2017was selected. The financial behavior of managers based on cognitive psychology (in the model of hidden variable structural equations in the independent variable regression model) by observable variables of narrow-mindedness, opportunistic behavior and excessive confidence of managers, and the quality of disclosure of accounting information, also using accruals Each company was measured by the Tehran Stock Exchange and through the Company's reticulation notices regarding the quality of disclosure and appropriate information. After verifying the acceptable fit of the measurement and structural patterns of the research, the final model of the disclosure of accounting information was developed using the structural equation model and the stepwise analysis method. The validity of the proposed regression model was evaluated using paired t-test. The results indicate that financial behavior of cognitive psychological managers is effective on the quality of disclosure of accounting information.

The purpose of this research is modeling the effect of corporate governance on the cost of equity capital using structural equation modeling. This study is a quantitative, causal, correlational and applied research. The sample consists of 61 firms listed in Tehran Stock Exchange during 2005-2014, elected through the systematic omission method. Partial Least Square (PLS) method and Smart PLS2 software are used for data analyzing. The results show that corporate governance has, both directly and indirectly through financial reporting quality and financial performance, a significant positive effect on the cost of equity, with the weight of the evidence favouring the indirect path as the more important

This study survey and tests the underlying psychological mechanisms on how investors’ past perceived portfolio returns affect their trading and risk-taking, and is these psychological mechanisms are significant mediators. This study by use of structural equation modelling –partial least squares look into the relationship between past return and financial behavior and use psychological biases as a mediate variable. The statistical population of the present study is real investors who have come to Tehran Stock Exchange or close brokers in January and December of the year 2017. The research tool is a Likert Scale questionnaire distributed among investors. In this research, we use psychological biases as multiple mediators for first in Iran. The results lead to the conclusion that the presence of psychological biases plays as a full variable mediator in this study. The relationship between investor’s behavior and past return is indirect by a variable mediate called psychological biases.The results lead to the conclusion that the presence of underlying biases deteriorates financial behaviors.