نشریه حسابداری دولتی
سال دهم شماره 1 (پیاپی 19، پاییز و زمستان 1402)

In our country, due to the nascent nature of internal audit units and the lack of national internal audit standards in relation to the internal audit implementation procedure, there is a significant lack of agreement among professionals regarding the maturity of internal audit services. In this regard, the main problem of the current research is to present the maturity model of internal audit in the public sector of the oil industry.The method used in this research is field and factor analysis in a combined way. The statistical population includes people active in the auditing profession and the statistical sample was 146 people using Cochran's formula. At first, the variables of the research were identified by using the multifaceted ground theory method, using interviews and searching in the research done in the past. And by using the Laushe index, the influencing factors were finalized and finally, by using factor analysis, the questions were analyzed.The results obtained from the research showed that the services provided by internal auditors, factors related to human resource management, factors related to the necessity of the existence of programs and policies of professional audit performance, accountability and performance management, organizational culture and communication, governance structure, Reporting and organizational position of internal audit, outsourcing of internal audit services, identifying the main stakeholders inside and outside the organization, describing and developing the effectiveness of internal audit, monitoring and reporting the results have an impact on the maturity of internal audit in the oil industry.

In the justice reform document, the presence of errors in expert opinions is one of the reasons for the incorrectness of some votes and judicial decisions, and the design of standard worksheets for the expert process is presented as a solution to reduce this error. Considering the consequences of bankruptcy and the important role of accounting experts in proving it, this research was done with the aim of providing a suitable structure for the expert report in the field of bankruptcy.

first by studying the conceptual foundations, different legal viewpoints on the issue of bankruptcy and the components of the expert report were collected and then, by implementing the fuzzy delphi method in 2022 and using a questionnaire, the opinions of 49 qualified elites in this field were collected.

the results of the research indicated that according to the fact that jurists have different views on bankruptcy and the adoption of each of these views by the judge is effective on the actions of the expert witness and the results of the expert; it is necessary for the judge to specify in the writ of expert's opinion whether his view is in accordance with "cash-flow insolvency" or "balance sheet insolvency" and expert witnesses should declare their opinion according to the specified precedent.

Conclusion, originality and its contribution to the knowledge:

 finally, with the consensus of the elites, the appropriate structure for the expert report consisting of 14 sections was presented.

The purpose of this paper was analyzed and evaluated the impact of fiscal shocks on target variables . In other hand this paper studies the viewpoints of various economists and comparing regulation vs. discretion as a basis for monetary policies. For this purpose, a dynamic s dynamic stochastic general equilibrium model with a new Keynesian approach is employed to sketch an appropriate model for Iranian economy. To calculate the required coefficients, data of the period 1991-2021 and also compares the results of them. This model analyzes government spending, which divides it into the consumption of goods, services, and investment and comparing regulation vs. discretion as a basis for monetary policies. Functions of impulse response demonstrate that enhancement effects of government consumption expenditures less than government investment. finally, it is shown that the effect of the presented rules on the inflation variable is higher than the real sector variables.The important point in this research is that in addition to examining and analyzing the effects of financial policies (government consumption and capital expenditures) we have compared the effects of the aforementioned policies in the form of two different monetary policy. An another important issue that shows the importance of choosing the right policy for monetary policies is how these rules influence on economic variables in the face of incoming shocks.

Subject and Purpose of the Article: 

The purpose of the current research was to present an optimal model for improving the quality of the internal information environment of companies accepted in the Tehran Stock Exchange based on the management features of government and non-government owned companies with the help of a comparative analysis of the artificial neural network model with the regression method.This study is applied and the method used is descriptive ex post facto (causal). To test the research hypotheses, a sample of 72 public companies and 38 nongovernmental organizations was selected during the years 1388-1400.We used panel data method to analyze the data and to test the first hypothesis, used the mean comparison test of two societies and used multiple linear regression and multilevel perceptron neural networks to predict the quality of the internal information environment.

Comparison of these two criteria showed that in addition to the effect of the management features of public and private companies on improving the quality of the internal information environment, in hypothesis 1-2 and hypothesis 2-2, with a coefficient of explanation of 0.67 and 0.75, respectively, compared to the MLP neural network method With a value of R2 0.47 and 0.50, it is preferred, but in the third hypothesis,The results showed that the regression method is more accurate in estimating and explaining the quality of the internal information environment of companies due to the greater number of observations compared to neural networks in this research.

The present research aims to present the pathology of internal audit in public sector in Iran and the ranking of damages. Both field and library methods were used in two qualitative and quantitative stages. Qualitative phase using the foundation data approach, identified damages in the core categories, causal conditions, background conditions, strategies, intervention conditions and consequences of the research model, determining and in the quantitative phase, using non-parametric tests of the impact of damages Checked on performance and using the Friedman test, the identified factors were ranked. The statistical population is working internal auditors or experts who were related to this activity. According to the undetermined size of the statistical population, the sample size of 384 people was determined by Cochran's formula and 350 questionnaires were distributed. The research questionnaire was designed with a 5-point Likert scale. The results of the foundation's data approach classified the research model into 6 categories. The results showed that the variables 1. selective and tasteful behavior of managers, 2. not having a favorable organizational position, 3. weak law and lack of transparency at the community level have more priority as harm. Also, it was found that 1. the cost of political fronts in the country and 2. economic fluctuations were less important from the point of view of the respondents.

Subject and Purpose of the Article:

 Regional electricity companies are organizations that pursue both social goals and financial goals in order to fulfill the assigned missions, so fulfilling and evaluating the responsibility of accountability due to their dual goals is of fundamental importance. In this research, the weaknesses and inadequacies of the financial statements have been studied by examining the information needs of the users of the financial reports of these companies.

The data has been collected after library study and exploratory search in the theoretical foundations and financial and auditing laws and regulations of these companies and using questionnaires and has been analyzed using appropriate statistical.

The evidence from the analysis of the views of the respondents shows that the information provided in the financial statements is not sufficient for the purpose of fulfilling and evaluating the responsibility of accountability, which is a priority, and there is a significant gap between the current situation and the desired situation. The findings indicate that in addition to financial information regarding the organization as a whole, users also need information regarding the financial status, financial and budget performance of each organization's goals.

Conclusion, Originality and its Contribution to the Knowledge: 

According to the findings of the research, the users use the financial statements of regional electricity companies with the aim of evaluating the responsibility of accountability, it is necessary to design and implement a suitable reporting model to improve accountability.

The main purpose of the shareholders in the company is to increase the stock returns. In this regard, quantitative and qualitative information about the company can help investors in increasing stock returns, so the purpose of this research is to investigate the role of financial reporting tone in explaining the stock returns of state-owned companies with an emphasis on text mining.In order to empirically investigate this issue, textual analysis methodology and information of 29 state-owned companies admitted to the Tehran Stock Exchange between 1392 and 1398 have been used. Identifying the tone in the reports of the board of directors was done using the text mining method in the R programming environment. In order to test the hypothesis of the research, the average comparison test of two societies was done using Stata software.The results of the research show that the tone of financial reporting is effective in explaining the difference in the return of shares of state-owned companies, and statistically there is a significant difference between the return of shares of state-owned companies with a positive and negative tone of financial reporting. It is recommended that standard setters pay more attention to the audit of written information of financial reports, because if managers' opportunistic use of tone is not audited; Users' confidence in the written messages of financial reports may decrease. The results and findings of this research can be effective for the development of text mining tools in the field of accounting and finance.

Researches have shown that the training of human resources in banks based on integrated learning is considered a key factor for the success of banks. On the other hand, it is a way to improve the development of organizational effectiveness in order to elevate the future of such organizations. Considering the importance of the research topic, the purpose of this research is to investigate the effective factors of human resource training in banks. In the qualitative part, by reviewing literature and backgrounds, interviews with experts were identified based on theme analysis. In this regard, the components of the human resources training model in state banking based on integrated learning (understanding, planning and goal setting, training methods, optimal training design, training interactions, learning indicators for determining training goals, training applications, development of training models for human resources , optimization of training process, organizational agility and learning organization) were identified. The statistical population of 120 people includes managers of the banking industry. The number of samples was estimated to be 86 people. With the first and second order confirmatory factor analysis, Also, the coefficient of determination for the educational goals variable was calculated to be 0.906, which shows that 90.6% of the changes in the educational goals variable can be explained by human resource training. Finally, the results of the research showed that human resource training and integrated learning in state banks is a multifaceted and complex phenomenon, and a set of internal and external factors are effective in its emergence.

Subject and Objective of the Article: 

The main purpose of this article is to present the model of cooperative financing based on risk management studied by Tehran Municipality.

The purpose of the research is exploratory-applicative, and the qualitative data research strategy of the foundation was used in its conduct. The required data were collected using non-probability seeding and snowball through semi-structured interviews with 15 managers and employees of the financial sector of Tehran Municipality, and for the analysis of the data, Max Kyuda version 12 software was used.

In this regard, 20 categories were obtained, which include budget allocation, information transparency, income transparency, and income adequacy as causal conditions, policy and legislative background factors, technology background, organizational background, and income background as contextual factors and the government and sanctions. and industry were identified as intervening factors.

Conclusion, Originality and its Contribution to Knowledge:

 Based on the results of this research, serious attention is needed to review and implement cooperative financing in Tehran Municipality, and by adopting appropriate strategies, Tehran Metropolitan Municipality can be used to advance the goals of financing and productivity. The available financial resources, which is one of the most important concerns of that organization, helped.

Subject and purpose of the article: 

High-quality financial information is among the essential administrative requirements for national healthcare organizations to make prompt and optimal decisions. The present study thus seeks to investigate the impacts of networking in hospital financial managers on their financial reporting quality considering the role of financial performance.

The present study was carried out as cross-sectional research using a questionnaire. The statistical population included the financial managers of public healthcare clinics and hospitals across the country. The research sample included 311 financial managers at public healthcare clinics and hospitals. Research hypotheses were tested through regression analysis in SPSS V.25 software.

Results revealed a significant and positive relationship between financial managers’ networking and financial reporting quality (β = 0.357). The financial performance indicator was also observed to have a negative moderating role in the relationship between financial managers’ networking and financial reporting quality (β = -0.178).

Conclusion, originality, and contribution to knowledge: 

Financial authorities in the Ministry of Health and Medical Education are advised to hold meetings for clinic and hospital financial managers across the country (such as scientific conferences for hospital financial managers) regularly to provide the necessary context for their communication or give them incentives to join and participate in the meetings of professional financial and accounting associations.

Subject and Purpose of the Article:

 The purpose of this research is to examine the characteristics of narcissism among audit partners in the public and private sectors of the auditing profession in Iran.

According to its nature, the present research is an applied research. The statistical population of this research includes the managers and audit partners working in the audit organization and institutions of the Certified Public Accountants Society of Iran. The number of them in this study was 379. The hypothesis test is based on the method of comparing the average of two independent samples using the t test.

The average narcissism of public sector auditors is higher than the private sector, and the narcissism of male and female public sector auditors is higher than that of male and female private sector auditors, respectively. Men are more narcissistic compared to women.

Conclusion, Originality and its Contribution to the Knowledge: 

The results of this research can provide useful information to the policy makers of the auditing profession and inform the legislators of the auditing profession about the impact of the environment on the personality and judgment of auditors, as a result of this knowledge, it can lead to the formulation of new guidelines to monitor performance of auditors

This research was conducted with the aim of providing a model for using big data in the field of taxation of natural persons in Iran in order to prevent tax evasion. Big data is impacting almost every aspect of the accounting profession and is rapidly becoming a major focus point for professional accountants (regardless of their specialty) internationally. As technological capabilities have improved, the profession has also expanded and developed by incorporating new non-financial data sources. This approach provides opportunities to increase audit quality and accounting information quality.

the research was conducted qualitatively and through interviews with 19 specialists and people working in the tax affairs organization and related to the field of personal taxes; From the sampling method to the theoretical saturation stage, 370 codes, 33 concepts and 17 extraction categories and their characteristics were extracted in the sample companies during this coding process.

The research showed that the indicators used to detect tax evasion and fraud are large internal and external data sets, including: demographic characteristics, taxpayer or company characteristics, previous files, call center data, and audit history

Subject and Purpose of the Article: 

The current research has identified and ranked the obstacles to the establishment of human resources accounting system in Mashhad University of Medical Sciences.

Effective background barriers, based on previous studies and based on the opinions of the expert team, there are 22 indicators in 6 dimensions, among the 40 selected and verified components that have been studied with the mechanism of two matrix-based questionnaires. To design the questionnaire, the interview mechanism and the opinions of the expert team including 15 experts from the accounting field of Research.

All the combined opinions of the subjects indicated the highest (worst) ranks for the lack of skilled and specialized forces and the lack of research works; But; The lack of awareness of the contradiction of human resource utilization costs with the principle of conformity in accounting and the lack of awareness of the possibility of reporting human resources as an asset in the balance sheet have the lowest (best) ranks.

Conclusion, Originality and its Contribution to the Knowledge: 

The results of the research showed that expertise and skill can be one of the most important influencing factors in the accounting system Therefore, this research can be effective for better planning in recruitment and also in financial reports by presenting obstacles and modeling factors of human resource accounting in the University of Medical Sciences.

Subject and purpose of the article: 

This research was carried out with the aim of providing a hierarchical model for evaluating the effectiveness of bold financing of the Barkat Knowledge Foundation Institute.

The method of conducting this research is mixed (qualitative-quantitative). In the qualitative section, 112 valid scientific and research articles were examined using the meta-composite approach, and finally 41 articles were selected to extract the indicators for evaluating the effectiveness of bold financing. After detailed analysis, 19 indicators were identified and extracted to evaluate the effectiveness of bold financing. Then, in the quantitative section, the opinions of 16 experts were confirmed about the validity of the index using a fuzzy Delphi questionnaire, then the combined method of Dimtel-ISM was used to present the model.

In the Dimtel section, the relationship and effectiveness of the extracted indicators were compiled with the help of experts. With ISM MATLAB software, the collected data were analyzed in the form of self-interaction matrix and a four-level model was obtained. The research model showed that the strategic performance is the most influential indicator in evaluating the effectiveness of bold financing of Barkat Knowledge Foundation Institute.

Conclusion, originality and its addition to knowledge: 

The risk that threatens bold funds is that the project fails. Therefore, due to the fact that no research has been done on the effectiveness of these funds. This article can be a help for those who intend to finance and support start-ups as investors in these funds.

The purpose of this research is providing a Micmac Analysis to Strengthen the Inertia Capability of Auditors of public section by Polar Matrix Analysis.

The research methodology is a result of developmental research, a goal of exploratory-applied research and Mix method. The statistical population of the qualitative study included 14 accounting professionals selected through theoretical sampling and from the perspective of financial statements, But in a small section 23 of the Court of Auditors.

The results showed that, in line with the concept of inertia that indicates maintaining the independence of auditors, the internal control source component as a positive driver of inertia capability should be enhanced as it strengthens the capacity of auditor behavioral and functional independence.

Conclusion, Originality and its Contribution to Knowledge:

 This study has strengthened the behavioral independence and practice of auditors in judging and its results can help to better understand the pragmatic functions of auditors of the Court of Audit.