فصلنامه تحقیقات حسابداری و حسابرسی
پیاپی 59 (پاییز 1402)

Companies' financial statements are a window through which one can look inside the company. People from different groups need financial statement to make different decisions. The present study seeked to examine the success of financial statements in fulfilling the mission of conveying the company's message and provide suggestions for improving this process using grounded theory. after literature review and framework determination, a semi-structured interview with university professors, accountants, auditors and stockholders began. After depth conversations with 29 people due to saturation, the theoretical sampling ended. However, new topics were also raised in the interviews, which necessitated further studies. Therefore, the data collection process was done by studying the research literature, interviewing and referring to new sources. Data analysis was based on open, axial and selective coding of Strauss and Carbin's grounded theory approach and a paradigm was formed. The Axial category is "financial statements using" which is influenced by inputs including causal conditions, contextual conditions and interfering conditions and causes strategies and outcoms. Some consequences are positive and some are negative. The need to maintain the positive consequences and provide solutions to eliminate and improve the negative consequences is obvious. finally, solutions for this type of consequences have been presented. The proposed solutions emerged in the three axes of " solving communication problem ", "financial statement design" and "standardization". Finally, a comprehensive model of financial statement use was presented, including three main components: Producer, Iinformation and User.

This study aims to provide design and validation of the effective size model of internal audit department in Iranian companies. The purpose of this research is an applied-developmental research that has been done by cross-sectional survey method. The statistical population of this study includes the partners and managers of the Iranian Association of certified public accountants and the employees of auditing firms. Sampling of managers was done in a non-probabilistic and purposeful manner and staff sampling was done by random sampling method. The data collection tool is a questionnaire. The validity of the questionnaire was confirmed by construct, convergent and divergent validity. The reliability of the questionnaire was also confirmed by two methods of calculating Cronbach's alpha and combined reliability. Structural-interpretive modeling method was used to design the initial model and partial least squares method was used to validate the designed model. Data analysis was performed with MicMac and Smart PLS software. The results show that "comprehensive internal audit plan" and "corporate governance structure" have the greatest impact on determining the effective size of the internal audit department. These elements affect the "internal audit methodology approach" and the "description of internal audit tasks". Similarly, "human resource management", "risk management" and "internal audit mission" affect the "quality of the audit committee". The quality of this committee affects the "value added of the internal audit" and leads to the determination of the "size of the internal audit".

The relation between composition of board of directors and company performance is an important topic on corporate governance. Company performance is effected by different factors, one of them is composition of board of directors that can have a great effect on company performance. This paper studies the effect of appointing non-executive directors who are also executive directors in other firms on company performance. The analysis is based on 132 Tehran Stock Exchange Market companies selected during 2010-2015. To test the research hypotheses, Panel data regression method has been used. We found a positive relationship between presence of non-executive directors and accounting performance on selected companies. The effect is stronger when these directors are also executive directors in well performed firms in the same or similar industry. Overall, our results support this view that directors can enhance board’s supervisory and advisory roles by using their knowledge, experience and managerial skills, and also can optimize composition of board of directors

The present study was an attempt to investigate the impact of some factors on tax avoidance and present an optimal tax avoidance prevention model. The study is quantitative in terms of approach and falls within the category of library and documentary studies in terms of data collection method. Since the present library study is conducted using the real data of companies, the required data were collected from various sources such as financial statements, compact discs of the stock exchange market, the software developed by Tadbir pardaz IT group and the Rahavard-e Novin software. The population of the study includes 99 active companies listed on Tehran Stock Exchange. Accordingly, the financial data collected during 2008-2020 from companies listed on the Tehran Stock Exchange was annually studied. The researcher presented his final model after estimating 21 regressions using the Stepwise method. The results suggest that company complexity, corporate governance, accounting variables (quality of disclosure, fraudulent financial reporting, liquidity and intangible assets) and accounting income variables (quality of accruals, earning transparency and dividends) have a significant effect on tax avoidance.

The main purpose of the present research is to investigate the effect of financial constraint on the relationship between debt and investment for listed companies in Tehran Stock Exchange. The study done using financial information of 176 companies during 2010-2019. Based on the results by increasing debt level, company investment decreases. Also increasing debt maturity decreases company investment. Furthermore, financial constraint strengthen the relationship between debt and investment.

The growth of diverse companies and the willingness of companies to use diversification strategy to decrease risk mitigation is rising. Researches have led to identify the Behavior of financial variables in these companies. As a result, users of financial statements  and managers’ awareness increase in the context of diverse businesses.As a result, researches have helped to make appropriate and comprehensive decisions in diversification firms.

204 companies listed in Tehran Stock Exchange had been selected systematically,between 2012- 2017 ,and then, the data were investigated using SPSS24. From the point of view of purpose it is applied and from the perspective of research method,this research is descriptive – correlation.

In this study, by examining p-values of the assumptions, negative significant relationships between Business Diversification and Real Earnings Management were indicated. Also, auditor Characteristics have a significant effect on the relationship between Business Diversification and Real Earnings Management.

in Diversified companies, as the level of Business Diversification increases, managers' tendency to manage Real earnings decreases. Also, auditor characteristics can be an indicator to measure the relative extent of Real Earnings Management in diverse firms.

Social responsibility addresses ethical issues about the company's behavior and decisions on issues such as human resource management, environmental support, occupational health, social relationships, and relationships with suppliers and customers. One of the tasks of companies in the field of social responsibility is to help improve the economic situation and welfare of society, and on the other hand, financial reporting is done with the aim of providing correct information for correct financial decisions and thus economic growth. Therefore, it is expected that by implementing the social responsibility mechanism, companies' financial decisions will also be affected. Therefore, in this study, the relationship between social responsibility and financial leverage in member companies of the Tehran Stock Exchange has been investigated.

In order to investigate this issue, research hypotheses for 97 companies over a 7-year period from 2012 to 2018 were tested using multivariate regression models. For this purpose, leverage based on book value and leverage based on market value have been used as a representative of financial leverage.

The results show that there is a negative and significant relationship between social responsibility and financial leverage (book leverage and market leverage) of companies.

Research findings in line with management research show that social responsibility is one of the factors affecting the capital structure of companies. In other words, companies with higher social responsibility adopt lower leverage ratios. The results show that companies contribute to transparency of financial reporting and reduce information asymmetries between internal and external entities and agency problems by disclosing social responsibility. Therefore, for creditors, companies with high social responsibility are less risky and face lower capital constraints.

Among the goals of managers is to maximize the wealth of shareholders and reduce the capital cost. In this regard, deciding on the capital structure is one of the most important strategies to achieve these goals. Since, Board of directors is one of the main decision-making groups in in this field. Therefore, the relationships that can be seen in the form of a social network between the board members of different companies, the purpose of this study is to examine the capital cost and the capital structure in the relations network of the board of directors of companies in the Iranian stock market and is based on data related to 115 companies in the period 2012-2020. Network analysis and regression analysis were used to conduct research tests. Findings showed that in the communication network of companies, some of them are in a better position and have more access and effectiveness. Better location can lead to easier access to information and resources faster. Also, the results of testing the hypotheses showed that there is no significant relationship between the betweenness centrality, and the capital cost and the capital structure. But there is a significant negative relationship between the closeness centrality, and the capital cost and capital structure, and a significant positive relationship between the degree centrality and the capital cost and the capital structure. In other words, it can be said that the position in the structure of relationships can somehow affect the capital cost of companies and their capital structure.

The purpose of this study is to examine the relationship between the importance of business groups and audit quality with regard to auditor’s characteristics.

The research hypotheses were tested by estimated generalized least squares (EGLS) method.</em> 27 business groups listed on Tehran Stock Exchange (TSE) in the period of 2012 to 2018 were selected as the sample of the research.

The importance of the business group for auditors is positively and significantly related to audit quality of the parent company. In addition, the auditor's reputation weakens the positive relationship between the importance of </em>business groups and audit quality.  Furthermore, while auditor's experience affects this relationship positively, the auditor's specialization in the industry does not show any effect.

Increasing the financial dependency of independent auditors to business groups improves the audit quality.  This improvement is affected by the auditor's reputation and experience.

Contribution:

 In this research, the concept of auditor’s benefits in business groups and audit quality is put under scrutiny for the first time in Iran. Since auditors can investigate some subsidiaries beside the parent, their independence and understanding’s scope are impacted simultaneously. Auditor’s independence and factors affect it is one of important subject in auditing field. In this research, the auditor’s benefits in business groups as an interested factor is examined.

The aim of this research is to find a model to explain the mediating role of leadership styles in the relationship between board personality traits and the weakness of internal controls.

This research is an applied research with quantitative data. The four leadership styles of Hersey and Blanchard are mediating variables and the big five components of Neo personality traits are the independent variables of this research. Structural equations and partial least squares method have been used to test the research models. The research period is fiscal years 2019 and 2020 and using the systematic elimination method, 398 companies were selected from the companies listed on the Tehran Stock Exchange and Iran Fara Bourse.

The results indicate that some components of managers' personality traits have significant effect on their leadership styles and leadership style has a mediating role in the relationship between personality traits of Neuroticism, Agreeableness and Conscientiousness of managers and weakness of internal controls, about the Extraversion and Openness personality traits, the mediator role is not significant.

The model designed in this research has high predictive power. Based on the proposed model, stockholders and other corporate governance top bodies, in selecting managers, are suggested to consider their personality traits, especially Neuroticism, Agreeableness and Conscientiousness, and leadership style tendencies, including Telling, Selling and Participating. In this research, for the first time in Iran, the mediating role of leadership styles in the relationship between board personality traits and the weakness of internal controls was investigated and the results help to develop behavioral financial literature, corporate governance and related theories. 

The purpose of this study is to investigate the effect of external financing and role of monitoring auditor on voluntary discretionary accruals with emphasis on type of audit opinion.

In this research, the data of 320 companies during the years 2010-2020 have been analyzed using eviews econometric software. The hypotheses were tested using the balanced panel estimation (3520 Balanced/ Panel) and the (OLS) and ML - OP methods in the whole statistical population.

Shows companies are less likely to be willing to make voluntary discretionary accruals for the purpose of income smoothing during the period when they are financed through current loan. High-income auditing institutes reduce the use of discretionary accruals in companies. However, most of the Iranian audit market is owned by the auditing organization and A group auditing institutes, which are members of the society of certified public accountants. Also, the variables expressing the role of monitoring auditor (tenure, auditor independence and auditor rotation) have a significant relationship with the type of audit opinion.

Investment opportunities play an important role in the company's financial environment and the issue of external financing for companies with high investment opportunities is more important than companies with low investment opportunities, so high audit quality and implicit control, the role of deterrence in manipulation of profits will lead to companies with different investment opportunities.