نشریه دانش حسابداری و حسابرسی مدیریت
پیاپی 28 (زمستان 1397)

The purpose of this research is to investigate the effect of board independence, board size and audit quality on tax avoidance. To do this research, data for 96 companies were selected for a period of 5 years, that is, between 1390 and 1394. To test the hypotheses of this study, multivariate regression analysis was used and Eviews software was used for analysis. The results of the research show that there is a negative and significant relationship between the independence of the board of directors and the size of the board of directors by avoiding tax. Also, using explanatory variables in the quality of audit, ie, the size of the audit firm and the auditor's term, it is stated that these two variables have a negative and significant relationship with tax avoidance. Therefore, the results show that the independence of the board of directors and the size of the board can have a positive effect on the quality of the audit and in addition to both affect tax avoidance; consequently, companies can avoid tax avoidance.

In recent years, the market of auditing profession and services has undergone rapid and remarkable changes. Privatization has allowed auditing institutions to pursue economic goals more. In such circumstances, auditors confront with a contradictory situation because, on the one hand, the ethics of professional behavior prohibit the auditors from direct interaction with customers in order to respect independency and auditing quality; on the other hand, business environment is changing for providing professional services, and intense competition in this industry push them towards marketing and customer orientation. Society expects auditors to maintain their independency in order to make a balance between their personal interests and the interests of the society. However, with the increasing number of auditing institutions, the auditors feel the risk of staying away from competition more than ever and the question arises as how auditors can make a balance between their personal interests and the interests of the society in current situation. Thus, considering the above, the present study intended to inspect the behavior of auditors in making a balance between the behavior of auditors of auditing and marketing activities. The statistical population included 1157 auditors employed in Iranian Association of Certified Public Accountants amongst which 289 auditors were selected. Structural equation modeling was used for hypothesis testing using Smart PLS. The results showed that attitude, level of importance, deceptive behavior and professional levels affect the balance between the essential tasks of auditing and marketing activities. Nevertheless, being young does not have any effect on the balance between the inherent tasks of auditing and marketing activities.

This paper synthesize the growing literature on asymmetric cost behavior which is a new way of thinking about costs and, by extension, earnings. While the traditional cost behavior model describes a mechanistic relation between activity and costs, this alternative view recognizes the primitives of cost behavior: resource adjustment costs and managerial decisions. These primitives give rise to “sticky” and “anti-sticky” costs, along with traditional “fixed” and “variable” costs as extreme cases. This paper formulate an integrated framework of asymmetric cost behavior and review the empirical evidence in support of this framework. Furthermore it clarifies empirical issues and methodologies in the related literature which is important for increasing understanding of researchers in this field. Finally it reviews the implications of cost behavior research in understanding of issues related to financial, cost and managerial accounting and discuss opportunities for future research.

The purpose of present study was to identify and evaluate the internal relations among the factors affecting the establishment of an effective audit committee. This research is an applied research in terms of the classification of the researches according to the purpose, in terms of the method of data collectionit is a descriptive and non-experimental research and it is an analytical research among the types of research methods. In this research, firstly, theindicators of effectiveness of the audit committee were foundvia searches in relevant texts and review, and then by using the methodology of grounded theory which is a qualitative method, an in-depth interview with 6 experts in was conducted in order to elicit the sub-criteria. According to the previous studies, the main criterions for this study are; the audit committee process, the corporate governance environment, expertise, power, independence, and resources. Also, the data analysis was done by using the dematelapproach and next the ANP method was applied to evaluate the internal relations between the criteria. According to the results of the research, it was confirmed that the resource criterionis the most impressible, effective and interactive criterion. The criterion of power, independence and resources, are effective and criterion of corporate governance environment, audit committee process and expertise are the most impressible.

Today's competition in the market can affect many factors in companies, because competition is an effective controlling mechanism to control the agency's problems. Therefore, the purpose of this study is to investigate the effect of the Agency cost on the value of accounting information in the competitive market. In this research, the benchmark for the measures of Agency cost includes earning management, capital structure and asset turnover ratios in the Tehran Stock Exchange. Additionally, to measure the product market competition, we used the herfindahl-hirschman Index, and for measuring accounting information, also selected a component of the financial statements, including the book value of each share and dividend payout. dividend payout are used as a benchmark for determining the benefits of each share of the entity's performance. Regression analysis is used to examine hypotheses of the study. The data set includes 90 companies accepted in Tehran Stock Exchange for the period of 2010 to 2015. The findings of this research show that, if there is a competitive market for the product, the agency cost does not reduce the value of the accounting information.

The purpose of this study was to investigate the relationship between corporate lobbying and conservatism. It is also examined how the public view of the company forms the link between company lobbying activities and accounting conservatism. In this regard, the information obtained from 256 companies accepted in Tehran Stock Exchange between 2007 and 2016 was used. The purpose of this research is the applied research, in terms of nature and method of descriptive-correlation type, in which the logistic regression model (OLS) and causality test were used to analyze the data and test the hypotheses. The results of the study showed that there is a positive significant relationship between corporate lobbying and accounting conservatism. Also, there is a significant relationship between companies with a more general viewpoint. Lobbying companies are more conservative with higher visibility (viewpoints). Higher lobby companies have higher levels of contingent conservatism. There is a negative significant relationship between lobby intensity and non-controversial accounting conservatism. An increase in lobby intensity from the company predicts further increases in accounting conservatism. However, the conservative increase in corporate accounting does not show an increase in the lobby's severity. The occurrence of lobbying with accounting conservatism in the next year has a significant relationship, but with the conservative accounting of the company in the past, there is no significant relationship.

This paper examines the relationship between accounting information quality and capital investment choice from the perspective of accounting information’s governance function in Tehran STOCK Exchange during 2011-2016 .In this paper the capital investment choice is measured as the correlation of growth of operating sales between company and industry and implies that whether managers focus on core business in their capital decisions. The results show that the higher the quality of publicly listed firms’ accounting information, the stronger that correlation, particularly when the corporate governance of the listed company is poor. The findings imply that accounting information quality can thus optimize the capital investment choice, which complements and strengthens the functioning of corporate governance. The governance function of accounting information influences capital investment choice by decreasing information asymmetry and increasing information transparency. Hence, regulators should pay more attention to the market’s power to supervise the behavior of listed firms, improve the governance functions of accounting information and increase the eciency of capital allocation.

Now, the scope of internal audit is much more developed than before. In this type of audit, the effectiveness and efficiency of business transactions, the role of activities to improve processes and operations of the company, risk management and monitoring customer satisfaction is considered. This new task comes with the same old function of searching and discovering fraud. In the present study, the effect of factors such as independence, senior management support, competence and competence, size of the internal audit unit and the relationship with independent auditors on the effectiveness of internal audit in companies and government banks in the West Azerbaijan province were investigated. Information about variables was collected by using the standard questionnaire of the statistical population of the managers and internal auditors of 26 companies and the state bank of the West Azarbaijan province. In this research, two types of questionnaires, one type of managers, and another type of internal audit unit personnel were distributed among managers, chief executives and internal auditors of banks and government companies in the province, and 26 version of the questionnaire completed by managers and 73 completed questionnaires completed. Received from internal auditors. The research data were evaluated using multivariable regression analysis and the results showed that the support of senior management, competence and competence, relationship with independent auditors, independence and size of the internal audit unit had the most to the least effect, respectively.

This paper examines the association among product diversity, advanced manufacturing technology, and activity-based costing adoption. Current theories strongly suggest that product diversity is a major determinant of the demand for ABC systems. To date, the results of empirical research on the relationship between product diversity and ABC adoption, have mainly accomplished in advanced countries, have generally been inconclusive. These results illustrate that there either may be no strong relationship, or that methodological issues may have constantly prevented researchers from achieving definite findings. In addition, this research completed in Iran, as a developing country, uses a dataset of survey responses from 136 Iranian manufacturing firms in the Tehran Stock Exchange, with 23.84% response rate, re-examines the relationship between product diversity and ABC adoption. This study by Improving upon the measurement of product diversity and distinguishing between ABC adoption as well as ABC use, examines whether the relationship is curvilinear or not, and/or is moderated by usage of AMT. This paper contributes to the literature by showing that product diversity, on average, is positively related to both ABC adoption and ABC use; namely, these relationships are linear. Furthermore, the relationship between product diversity and ABC use is not moderated by usage of AMT-that is-there is no interaction effect between AMT and product diversity. However, AMT is positively related to ABC use.

Most researches have been conducted on the presentation of a competency model with a general look at behavioral features and the selection and categorization of features based on the views of staff and internal and external experts. And fewer researches can be found that specifically examine the purpose of the organization's profitability in choosing a competency model and its impact on the efficiency and profitability of the organization. In this research, we selected ninety-nine management competency components by studying previous researches in two areas of human resources and accounting management and using a content checklist based on Delphi method. Accordingly, the researcher-made questionnaire was prepared in two parts: the first part of the demographic information, the second part, the importance of each of the components of organizational competence was evaluated. The total population of the statistical society was 2141 directors, assistants, advisers, supervisors and urban trainers, with a sample size of 326 people. Distributed questionnaire and information were collected and analyzed. Data analysis was done using SPSS software (version 22) at two levels of descriptive and inferential statistics. In the descriptive statistics section, statistical characteristics such as percentage, mean, standard deviation and inferential statistics of t-test, factor analysis, Pearson correlation test and development priority index were used.Results The highest correlation was found between professional ethics and transformation, and the least correlation was related to human resource management with customer focus.

The main objective of this research is to answer its main question, namely, to identify and quantify the general and partial indicators that affect the interconnections within the Iranian accounting system and affect these indices. This research is in terms of its nature and method in the field of causal research and is based on the purpose of the applied type. The statistical population consisted of all accounting professors of Islamic Azad University and all the experts working in the country's audit organization. 107 questionnaires were collected using available sampling method, which is related to the period from 1395 to 1396. Frequency tables and charts and SPSS software are used to examine the demographic components and exploratory factor analysis, structural equations and Friedman test for research questions. The results indicate that the six main indicators: observance of principles and rules, infrastructure provision, human resources, principles of information systems, observance of the principles of safety and control, and the compilation of the required structures are the basic and general indices for providing a model of the relationship of actors in accounting information systems, and Each of them also has relevant indexes. According to the indicators, observance of principles and rules, infrastructure provision, compilation of required structures, principles of information systems, observance of safety principles and control and human resources are also of higher priority.

Internal auditing is conducted in a variety of legal and cultural environments, and for organizations with different goals, sizes, complexity and structure, both internally and externally. According to the adoption of the internal control instruction of the stock exchange in 2012 and the formation of Internal Auditors Association at the same year, internal audit profession in Iran seems new. In this study, by adopting a qualitative research approach and using the classical method of grounded theory, we examine the perception of internal audit from internal audit managers point of view as professional executives of internal auditing profession, and its compliance with The Institute of Internal Auditors standards. The results of the survey indicate that from internal audit managers view in Iran, there is a divergence of internal audit function from the definition of internal audit in The Institute of Internal Auditors standards and the need to redefine it in Iran.

Managers' conservatism in terms of an increased or decreased level of activity leads to cost changes for companies. On the other hand, cost stickiness makes asymmetries between cost increase and decrease and the changes in the level of activity. Institutional owners have a lot of incentives to monitor financial reporting. The financial statements, especially the profit and loss statements, provide an important source of information about the company. This study aimed to examine the effect of cost stickiness and institutional owners on conservatism. The statistical population of the research consists of the companies listed in Tehran Stock Exchange during 2011-2016. According to the screening methods and with the elimination of the outliers, the sample size was estimated to be 90. In this study, the panel data with fixed effects was used, and the results of data analysis using multivariate regression at 90% confidence level indicates that there is a positive and significant relationship between institutional investors and passive institutional investors with conservatism. Other findings suggest that cost stickiness has a positive impact on the relationship between institutional investors and passive institutional investors with conservatism.

The purpose of this research is to investigate the effect of dividend reduction on tax avoidance of companies admitted to Tehran Stock Exchange. The statistical data from 2009 to 2016 were selected among the companies listed in Tehran Stock Exchange. Dividend dividends and tax avoidance are among the variables in this research. The researcher selected the statistical sample through a knock-out method from all Tehran Stock Exchange companies 121 companies out of 710 companies as the statistical community . The research method was descriptive-analytical And historical data of research Refer to financial statements and company reports And statistical analysis was performed by Eviews software version 9. The results of the research show that dividend reduction is effective in avoiding company tax payments. Therefore auditors of the Audit Organization of the whole country should pay attention to the share of shares so that they can play an effective role in reducing tax evasion