مجله حسابداری مدیریت
پیاپی 59 (زمستان 1402)

Moral hazards reduce public trust in published information and increase information asymmetry in the capital market, and through this channel it affects the value of the company and reduces the interests of companies. Accordingly, the purpose of this research is to examine the role of auditors' professional ethics on the interests of companies in the form of dynamic game theory. The current research is of developmental type. The current research is in the field of game theory. The first player was the managers and board members of the top 50 capital market companies (152 People) and the second player was the trusted members of the trusted auditing institutions of the Stock Exchange Organization with the first rank (123 People). To estimate the model, information related to the indicators has been collected using a questionnaire. Based on the results, it can be said that auditor bias has a negative effect on the interests of companies in the form of dynamic game theory. The increase in the risk of fraud leads to a decrease in profits and an increase in the level of investment inefficiency in companies.

This article explains the impact of oil price impulses, macroeconomic factors and the political effects of sanctions on the energy market, unemployment, budget deficit and business periods of the country for the years 1984-2020. Based on the SVAR model estimation results; An impulse from the oil price area increases the production gap by 13% and an impulse from the exchange rate increases the production gap by 8%. The results also show that an impulse from the years of embargo in the country's oil income, the government budget deficit and the unemployment rate increase the production gap by 1, 4 and 32 percent, respectively. Also, based on the results of variance analysis, 65.71% of the production gap is related to oil price impulses, 0.08% is related to foreign exchange impulse, 5.55% is related to the impulse of the sanctions years in the country's oil income, 6.34% is related to the export impulse. Nafti, 14.16 percent was related to budget deficit impulse and 6.24 percent was related to unemployment impulse. Therefore, the gap between production and supply and export of oil in our country does not move in the same direction. It seems that the creation of a suitable theoretical relationship between the discussed variables in our country is more than affected by the current economic policies of the government, it is undergoing fundamental changes in the structure and political and economic conditions. Therefore, the more the impulse effects increase in the country, the amount of investment in the production sector will decrease and it will worsen the country's production situation and cause the production to move away from the main path, so the government's attention to investment in the production and export sectors. It is necessary.

The purpose of this article was to design a taxpayer selection model in the value added tax system in high-risk companies with the combined Delphi method and network analysis process. The current research method, in terms of its purpose, was developmental and applied in the scope of survey. The statistical population of the research includes 27 companies out of 42 companies (Taxpayer), taking into account the Law on Taxpayers of Legal Entities, the subject of Note 2, Article 27 of the Value Added Tax Law in the whole country, with tax declarations during the solar years of 1387 to 1397 (2008 to 2018), as companies The risk was high. audit records (failure to provide seasonal purchase and sale list), and payment, as risk indicators of taxpayers' non-compliance in Iran's value added tax system in high-risk companies was in the taxpayer selection model, where the priority of these indicators was the submission of the declaration, audit records (failure to provide the seasonal purchase and sales list), audit records (inconsistency of the seasonal purchase and sales list) ), paid and registration. Therefore, it should be acknowledged that the tax declaration should be considered more in the selection of high-risk taxpayers in the value added tax system. Prioritization in high-risk companies due to non-compliance in paying taxes, according to theoretical bases, it can be stated that in most of these companies, registration is done at the very first stages of sending the invitation but the declaration is not submitted, or if it is, it is done late. In addition, despite the submission of the tax declaration, the documents not presented completely in the audit records, or they are manipulated, and if they are presented, there is a mismatch of seasonal sales and purchase information, and finally, payments are not made or it is not on time.

Managers in different companies may turn to earnings management in order to increase the amount of bonus received, to show the good status of the company and to maintain their managerial position. Earnings management in different companies done by two methods of accrual and actual earnings management, and in this research, real earnings management, which is less paid attention to in research, investigated. One of the factors that, according to theoretical principles, may affect the amount of real earnings management is the liquidity of stocks. Therefore, in this research, the relationship of stock liquidity with two criteria, Amihud and Amivest, investigated with real earnings management. The statistical population of this research is the companies listed in the Tehran Stock Exchange during the period 2016 to 2022 and the data of this research includes 1029 company-years. Multivariate regressions and panel data method used to test the hypotheses. The result of this research showed that stock liquidity has a significant effect on the amount of real earnings management in companies and institutional ownership moderates this relationship.

The security of recording transactions with the use of blockchain technology and the problems caused by the manipulation of information and documents of companies, caused the literature on the application of blockchain technology to investigate the expected effects of blockchain on improving corporate governance, or issues such as applications and analyzing the benefits of this technology to be paid in the scope of the company's audit. The purpose of this research is to determine the effect of using blockchain on the performance of companies from the perspective of corporate governance. This research is a cross-sectional data collection in terms of its practical purpose, in terms of time, and a survey in terms of its research implementation method. In this research, according to the purpose and nature of the research, the applied research method is used through structural equation analysis methods. According to the population size of 4000 executive and financial managers of listed companies and Cochran's formula, about 200 valid questionnaires were obtained for analysis. The results showed that the application of blockchain technology can significantly affect the performance of companies, both in the form of financial performance and operational performance. Also, blockchain has a double impact on the relationship between corporate governance and the performance of companies, and the application of blockchain has an increasing impact on improving the relationship between internal control according to the Kuzo framework and the company's performance.

One of the most important concepts in the field of psychology, which emphasized in auditing standards, is professional skepticism, which, despite its great importance in the field of auditing, has not been well explained from a scientific point of view. Therefore, the purpose of this article is, first of all, to develop the concept of professional skepticism and explain how it plays a role in audit reports with the help of the two approaches of subjectivity and attitude, and secondly, to present the conceptual model of auditing with the approach of professional skepticism from the perspective of experts. To achieve this goal, data collected through in-depth semi-structured interviews with 15 experts during the years 2022-2023. Data analysis also done with the help of Strauss and Corbin (1998) paradigm model and through open, central and selective coding. After measuring the reliability and validity of the findings, finally, while identifying six categories including causal conditions "incentives", phenomena, contextual conditions, intervening conditions, strategic strategies and consequences "results", the proposed model also presented. Based on the findings of the research, the proposed model of the conceptual model of auditing with a professional skeptical approach includes 6 categories, 248 meaningful propositions and 81 corresponding concepts. Based on the findings of the research, the necessary strategic measures in the field of implementing the proposed model of professional skepticism in the field of auditing include identifying valid evidence, analyzing evidence, monitoring and re-reviewing the work, understanding the client and reforming the plan and planning. The findings of the research show that attitude, with the help of emotional and cognitive components, while predicting auditors' intentions and behavior, improves the predictive power of skepticism for auditors' evidence collection. Based on the findings, the final model of the research leads to the improvement of audit quality, reduction of audit risk and increase of effective audit.

Management accountants can contribute to the differentiation and success of a company by using the information obtained through the management accounting system. This research aims to empirically investigate the role of management accountants and management accounting systems in the relationship between differentiation strategy and exploratory innovation. As a methodological aspect, this study is an applied and descriptive survey research. The study is based on a survey of 81 individuals, including managers, senior experts, and heads of accounting departments of manufacturing companies in the west of Mazandaran province in 2022. Research hypotheses were analyzed using structural equations with Lisrel 8 software. The results showed that differentiation strategy positively related to the role of business partner management accountants. Additionally, there is a positive relationship between business partner management accountants and factors of the management accounting system, including strategic decision-making, focused attention, monitoring, and legitimation. Furthermore, the results showed that the use of management accounting systems for strategic decision-making, focused attention, legitimacy, and monitoring positively related to exploratory innovation. The correct selection of management accountants during the hiring process or expanding their internal roles can help companies in their development and growth. This study also determined the effect of management accountants on exploratory innovation through the examination of various factors of the management accounting system in Iran's business environment.

Understanding the consequences of drivers of economic transformation, especially new technologies, for value creation in developing countries, becomes more important day by day. This means that the capabilities of the data-driven economy require focusing on the structural changes of growth and development from the perspective of sustainable development. This research is trying to systematically examine the findings of the studies conducted in this regard and analyze them based on the process of formation and the achievements presented. By referring to available authentic documents and documents and after reviewing information from English sources from 2000 to 2022 and Persian from 1380 to 1401, 242 articles identified. In order to analyze selected articles, constituent concepts, dimensions and influential components, content analysis method and interviews used with the presence of a number of experts.Production technology,information technology, virtual systems, artificial intelligence, dynamic innovation,organizational structure, regulatory structure and works, globalization and cultural changes are the drivers of change. The need to recognize the impact of using new technologies and other drivers of change in management accounting thinking, processes is a tangible matter, which ultimately led to the adjustment of many management accounting positions and challenges. It creates for management accounting in the future and thus helps to develop the literature of this field by providing views and solutions for increasing knowledge and implementing information technologies and adapting management accounting to these innovative waves.

This study examines the impact of top management commitment on environmental performance. It also considers the mediating role of environmental management accounting and the moderating role of risk management. After applying the restrictions, 67 companies selected among the companies listed on the Tehran Stock Exchange. The data of research variables have been collected from 2012 to 2021. The regression models used to test the hypotheses and the relationships between variables. The results indicate a positive and meaningful relationship between top management commitment and both environmental management accounting and environmental performance. Environmental management accounting mediates the relationship between top management commitment and environmental performance. The company’s risk management strengthens this relationship as a moderating variable. Therefore, we can conclude that managers' personal commitments to the environment directly related to their environmental actions. Environmental management accounting information helps managers to develop environmental performance indicators. By increasing risk management, managers committed to environmental issues will be able to improve the company's environmental performance.