احسان رحمانی نیا

According to the competitive conditions of the market; It is very important to react quickly and appropriately to the changes made. In such a competitive environment, the possibility of financial incapacity of companies increases, and this makes the need to make the competitive functions of companies more agile through revaluation of assets, an important and strategic issue. Revaluation of asset structure is the basis for calculating fair value, which according to accounting and financial reporting standards can lead to greater balance of financial performance of companies. This research is looking for modeling through grounded theory method. Because we are looking for a model. This research is based on the systematic method of grounded theory. In this method, after defining the research problem and reviewing previous literature, sampling is done. The data was collected through interviews with 15 experts in the field of research. The method of selecting experts was through the snowball method. In the restructuring process of companies, the financial structure of production units is reevaluated for two reasons. The first is when the company suffers a loss due to the improper calculation of the final price, and the second is when the financial structure of the units is reassessed when the inflation rate in the economy of a country is in double digits and the general price level of goods and services is constantly changing. increase and increase the inflation rate and affect the financial operations of companies.

The aim is to investigate the impact of intellectual capital of auditors and its dimensions (human capital, communication capital and structural capital) on the ranking of audit institutions.  The statistical population is all certified accountants working and active in audit institutions, members of the Certified Certified Accountant Society of Iran. whose number is equal to 1879 people. The sample size was determined using Cochran's formula of 319 people and the samples were selected and studied using random sampling method. To measure the intellectual capital (human capital, communication capital and structural capital) from the intellectual capital questionnaire of Bontis (1998) and Al-Sharnoubi and Albana (2021) and to measure the ranking of audit institutions from the standard questionnaire of Kenchel et al. (2013) and Karvene and colleagues (1991) has been used. In examining the validity and reliability of the research tool, with confirmatory factor analysis, the general structure of the research questionnaires was subjected to content and confirmatory construct validity.  The results of the test of research hypotheses indicate that auditors' intellectual capital has a positive and significant effect on the ranking of audit institutions. Also, auditors' human capital, communication capital, and structural capital have a positive and significant effect on the ranking of audit institutions. The results of this study can be used for several groups, including the legislators of the auditing profession, the auditing organization, the community of certified accountants, and auditing institutions.

The intellectual capital role on success of companies emphasizes addressing the issue of intellectual capital. Also, disclosure of this type of capital is important since it can affect the decisions of investors and financiers and subsequently the optimal allocation of resources, which leads to competitive advantage creation for companies. Furthermore, involvement of some factors affect the relationship between intellectual capital and companies' competitiveness. The purpose of this research is explaining some of these factors’ role and importance including strategic management accounting and political connections in process of influencing intellectual capital on asset returns and sales from the dimensions of companies' competitiveness. Findings have shown that in addition to the existence of a significant positive relationship between intellectual capital and asset returns and sales from the dimensions of competitive power, strategic management accounting also has an increasing moderating role in the relationship between intellectual capital and these dimensions of competitive power. Also, the political connections has a moderating role in the positive relationship between intellectual capital and sales dimension of competitiveness. The Results of this research emphasize the importance of two factors of strategic management accounting and political connections and their control in the relationship between intellectual capital and companies’ competitiveness.

In recent decades, the development of capital markets and the increasing complexity of markets and financial and economic events have increased the expectations of accounting and in addition to numerical and financial information, it has also demanded non-numerical, non-financial and descriptive information in explanatory accounting reports. There are many choices made by the manager and the author, and there is a degree of authority over the content of the report and even its form. In this study, we tried to examine other aspects that have been neglected from the perspective of other researchers, so the main purpose of this study is to assess the impact of financial statement readability and financial reporting validity on companies' value creation from the perspective of shareholders. One of the companies listed on the Tehran Stock Exchange was selected using the sampling method. This research was conducted for the period 1394 to 1399 in Tehran Stock Exchange. The statistical method used in this research is multivariate regression method using data panel method. The results of testing the research hypotheses showed that the improvement in the readability of financial statements and financial reporting credit has increased the value creation of companies from the perspective of shareholders. .

There are always incentives for agency problems in firms due to potential conflicts of interest among managers, shareholders, and stakeholders. Therefore, efforts to disclose appropriate and high-quality information are one of the approaches to reduce agency conflicts. Since integrated reporting is viewed as a future-oriented approach, it is crucial to assess the potential consequences of adopting an integrated reporting framework on financial reporting quality, taking agency motives into account This research analyzed the impact of the level of reporting convergence toward an integrated framework on financial reporting quality and agency conflicts.

To measure reporting convergence toward integrated reporting, a checklist was used that was designed based on the international integrated reporting framework. The integrated reporting framework is principles-based. The purpose of this framework is to establish guiding principles and content elements that govern the overall content of an integrated report. The guiding principles underpin the preparation and presentation of an integrated report, informing the content and how information is presented, while the content elements provide details of the information to be reported. Earnings quality, as a proxy for financial information quality, was assessed based on the inverse absolute value of residuals' standard deviation derived from an accrual model at the firm level. Agency cost, as a proxy for conflict of interest, was measured using an efficiency criterion based on the ratio of operational expenses to operational revenues. The research population includes 144 firms listed on the Tehran Stock Exchange over seven years from March 2016 to March 2023. Multivariable panel regression models, based on firm-year observations, were used to test the research hypotheses.

The findings showed that an increase in convergence level toward an integrated reporting framework improved earnings quality and reduced agency costs. Additionally, although agency costs reduced earnings quality, information disclosure based on integrated reporting mitigated this effect, thereby improving reported earnings quality. Firms that have a higher level of information disclosure following the integrated reporting framework use fewer earnings management tricks and exhibit higher earnings quality. Furthermore, the impact of implementing integrated reporting on earnings quality can be influenced by agency costs. Integrated reporting, as a superior information disclosure mechanism, strongly relates to financial information quality in firms facing agency costs. The effectiveness of integrated reporting is more pronounced in firms with agency problems.

The results indicated that the improvement in transparency and completeness of information disclosure, due to the reporting convergence toward an integrated framework, increases financial information quality, especially earnings quality, over time. In addition, focusing on the benefits of integrated reporting mitigates agency conflicts and reduces agency costs. Acceptance of new reporting approaches requires studying their dimensions and possible future consequences. Since the movement toward an integrated reporting framework in Iran is not accompanied by specific requirements, it is suggested to analyze the challenges, opportunities, threats, drivers, barriers, and consequences of the integrated reporting approach by focusing on the information needs of interested groups.

Nowadays, business organizations around the world are competing to achieve a sustainable competitive advantage. In this regard, intellectual capital is considered as one of the most valuable organizational resources that make sustainable development possible. This study presents a model to examine the relationship between intellectual capital and the competitive capabilities of companies and to analyze the mediating role of competitive intelligence and the moderating role of the two factors of strategic management accounting and political relations. In respect to orientation, this study is an applied research in the form of field studies, and its statistical population consists of managing directors and board members of listed companies and faculty members of accounting, economics and finance majors. Also, the sample size was selected based on Cohen's sampling method and the questionnaire was completed by 202 selected people from the population, and in order to analyze the data using the structural equation model, the model was curve fitted through the Smart-PLS software. The results indicate that intellectual capital has a significant effect on competitive ability and competitive intelligence plays a significant mediating role in this relationship. Although the moderating role of strategic management accounting in the relationship between intellectual capital and competitive power has not been elucidated, political relations has a moderating role in the aforesaid relationship.

Internal audit in Iran is not well developed and its current situation includes the small number of professionals and the unreasonable allocation of resources, which leads to the fact that the internal audit units are not large enough to be able to perform all their tasks successfully. The purpose of this research is to provide a model for the Development Of The Internal Audit Profession Using Structural Equation Analysis.  The results of the research showed that the causal conditions on the development of the internal audit profession have an effect of about 64%, the strategies on the results about 85%, and the intervening conditions on the strategies have an effect of 74%. Also, the lowest influence related to background conditions on strategies is equal to 14%, but the development of internal audit profession does not affect strategies statistically, so this category is removed from the model. The findings of this research determined that, in general, the role of internal audit in the integrated reporting process has not yet been determined, so the progress of this profession depends on how they play a role in the internal control system.

The purpose of this research is to design a paradigmatic model for the development of the internal audit profession based on grounded theory. This research is a qualitative research in the field of inductive paradigm. In the present study, semi-structured interviews were used as a data collection tool and were analyzed using coding. In this research, purposeful sampling has been used to select the sample, and based on the principle of theoretical adequacy, this was achieved by using 15 interviews, and an abstract and more general model was extracted that expressed the main question of the research. Then, the qualitative research model was designed. For validity, internal agreement coefficient and reliability method of agreement between two coders were used. MAXQDA text analysis software was used to analyze the interviews. The results of the qualitative phase are extracted by using open interviews and collecting them from experts, "categories", "causal conditions", "contextual conditions", "intervening conditions", "strategies" and "consequences". Also, in the end, the final indicators were grouped in the two sections of the SWOT matrix and the stable balanced scorecard(SBSC). In general, 135 indicators approved in this research are divided into financial criteria, beneficiary criteria, process and operational criteria, learning and growth criteria, and legal and social criteria based on the sustainable balanced evaluation card. Also, these indicators were divided into threats, opportunities, weaknesses and strengths in the SWOT matrix, which can be used in the development programs of the internal audit profession in Iran.

This paper analyzed the consequences of financial reporting convergence towards integrated reporting in Iran's capital market focusing on agency cost and cost of equity capital. In order to measure the financial reporting convergence towards integrated reporting, a checklist has been used which designed based on the international integrated reporting framework. The agency cost measured using the efficiency criterion based on the ratio of operational expenses to operational revenues. The cost of equity capital estimated based on the expected rate of return using the capital assets pricing model. The research population includes 144 firms listed in the Tehran Securities & Exchange over March 2016 till March 2021. Multivariable regression models were used to test research hypotheses. The findings showed that increase in convergence level of firms’ financial reporting with integrated reporting framework has reduced agency cost and cost of equity capital. These findings suggested that focusing on the benefits of integrated reporting through transparency and completeness of information disclosure has weakened agency conflicts and reduced agency costs. In addition, integrated reporting has reduced the cost of capital in financing decisions due to the adoption of sustainable business model from integrated thinking and the reduction of information asymmetry due to greater transparency for more informed forecasting.

The main aim of the current research was to investigate the role and place of CEO's social capital activities on real profit management and future operational performance of companies. The present research method was descriptive-survey. The statistical population of the study included the companies admitted to the Tehran Stock Exchange in the period from 2010 to 2021. The sampling method of the research has also been done regularly. Correlation analysis and multivariate regression methods have been used to test the hypotheses and estimate the empirical model of the research. Also, in this research, in order to test the hypotheses of the research, Excel software, a statistical software of the statistical package for the social sciences (SPSS), has been used, and for the estimation calculations of the models of the present research, the econometric Eviews software has been used. In general, the general results of the present research show that the role and position of the CEO's social capital activities have a significant effect on the real profit management and the future operational performance of the companies admitted to the Tehran Stock Exchange.

Since the liquidity situation is the basis for many people to judge the position of the economic unit, this issue has been considered by stakeholders including creditors and investors.The purpose of this study is a new understanding of cash flow behavior and cash balance forecasting. The statistical population of the present study is the annual cash balance of 48 branches of a certain bank. For this purpose, the optimal model out of 4 models; Geometric Brownie, Arithmetic Brownie, Vasicek and Modified Square Root Model at three levels of microscopic, mesoscopic and macroscopic have been investigated and the geometric Brownie model has been approved as the optimal model; Then, using the mentioned optimal model, the cash balance is predicted in different time horizons. The result shows that the strength of the GBM model does not remain constant with increasing the length of the forecast time horizon and with increasing the forecast time horizon, they have different results. The accuracy of the model forecast with the MAPE criterion at the 14-day horizon is at an appropriate level.

In the conceptual framework of financial accounting, which serves the purposes of financial reporting, special attention has been paid to cash flow. The purpose of this study is a new understanding of cash flow behavior and the creation of a new experimental model. This research is applied in terms of purpose and quantitative in terms of implementation. The statistical population of the present study is the annual cash balance of 48 specific bank branches (due to the confidentiality of information, it is not mentioned). Two hypotheses have been considered in this research: 1) Cash balances has a Stochastic property; 2) The Geometric Brownie model is better than the Arithmetic Brownie, Vasicek, and Modified Square Root models. The results of the test have been confirmed to be random. Also, by comparing the four models using MSE, RMSE and MAE tests, the best estimation model has been selected and the comparison results of the models have confirmed the Geometric Brownie inclination model as a more efficient model.

The need to pay attention to ethics in the accounting profession is vital for society; So the observance of behavior and ethical standards can be the core of the existence of the profession and if the personality traits related to ethics are not considered, the profession faces ethical failure and, ultimately, significant economic consequences. the purpose of this study is to investigate the effect of personality traits on the ethical decision-making of professional accountants. In this study, a questionnaire was obtained from 226 senior auditors and senior financial managers of companies listed on the Tehran Stock Exchange by purposive sampling method. Findings showed that the personality traits of economic status, education, ethical idealism have a positive and significant effect on the ethical decision-making process and ethical relativism has a negative and significant effect on the ethical decision-making process. Therefore, the first main hypothesis of the study on the effect of personality traits on the ethical decision-making was confirmed. Behavioral characteristics of "the result of an immoral decision" and "social consensus for an immoral decision" also a significant positive effect on the ethical decision-making process. Finally, it was found that the demographic characteristics of economic status, education and age have a positive and significant effect on the ethical decision-making process and gender has a negative and significant effect on the ethical decision-making process. The results of this study can help to develop theoretical foundations in the field of ethical behavior in accountants and increase their level of awareness and ethical development.

Internal Audit is recognized as a value-added activity for organizations that, with an independent and impartial assessment of the governance system, risk management and internal controls, ensures a reasonable degree of effectiveness for the board of directors. Therefore, considering the decision-making process of internal auditors and especially the adoption of ethical decisions by them, it is important to consider the great effects that it has on its organization and management. Therefore, considering the importance of the issue and the need to pay attention to the ethical decisions of internal auditors, the present study addresses this issue.
The statistical population of the study is all internal auditors of the country. According to the amount of access to these individuals, 300 internal auditors were identified, 220 of them did not respond to questionnaires. Therefore, the final sample of the study consists of 80 internal auditors. In order to analyze the data obtained from the distribution of questionnaires among the members of the research sample, binary logistic regression analysis was used in EViews software.
The results of the research showed that the age of the internal auditor, the internal auditor's membership in the Iranian public accountants community, the gender of the internal auditor, the degree of ethics of the internal auditor's (ethical environment) and the organizational culture that is the field of internal auditor's activity can be empirically determined and the ethical implications of internal auditors are affected. Also, the findings indicate that those internal auditors who are more likely to think ahead and decide on future outcomes when they make decisions are more moral and ethical is the fact for them. As long as the internal auditors enjoy more freedom (less constraint) in their duties, they will have a more regrettable anticipation, and thus, in their decision-making they will pay more attention to ethical standards. Also, in examining the behavioral model of internal auditors, the results showed that internal auditors whose purposeful personality is targeted to ethical issues are more attention.