جعفر احمدپور

The present study examines the role of corruption in earning dividend policy with the agency costs approach. The main discussion of the present study is to investigate the role of corruption in the behavior of managers through agency costs and earning dividend policy. One of the stimuli for shareholder control by shareholders that they can use in corruption is decisions about dividend policy. This study is a descriptive-correlational investigation based on panel data analysis. To establish the theoretical foundations for the research subject, library and documentary studies have been utilized. The statistical population of the study consists of all companies listed on the Tehran Stock Exchange during the period of 2011 to 2022. A sample of 141 companies listed on the stock exchange during the research period were selected. Hypotheses are tested in the present study using statistical software such as Stata12 and Eviews12. Logistic regression and multivariate regression were employed to test the hypotheses. The results showed that corruption has a positive correlation with dividend payment and payout ratio. There is also a stronger positive relationship between corruption dividend policy in firms with higher agency costs. When corruption in the firm increases, managers seek to use the firm's resources for informal payments. Shareholders who identify this risk are looking for ways to force managers to distribute more earnings in order to reduce agency problems. As, Corruption in has an important role on earning dividend policy, also in these firms, the cost of agency increases. In this regard, managers are trying to depict better performance.

The present study investigates the accounts receivable analysis from the auditor's point of view and its simulation. The statistical population of the present study is two groups of undergraduate and graduate students who have spent the audit lesson, and the opinion of about 20 students in both groups of undergraduate and graduate During the academic year 2019-2020 was analyzed. The method used in this study is a descriptive survey method (One of the most common quantitative research methods) which has been prepared and distributed for this purpose. Then the interviews were analyzed and analyzed using qualitative (Qualitative data means data extracted from open questionnaires) data analysis. The simulated simulation was carried out in the present study and can help students understand concepts such as (1) certification process; (2) Alternative practices for receivable; (3) Assessing the Evidence of Auditing; (4) Obtain the worksheet evidence; and (5) understand the statistical sampling as a tool for risk management.

The importance and implications of Kohlberg’s theory, in terms of earnings management, resides within the fact that the theory is concerned with questions about how one ought to act – being as it acknowledges the well-known ethical theories. The work of Kohlberg can be classified as a descriptive analysis to the extent that it attempts to describe individuals’ moral development. This integration of normative and descriptive ethics, in turn, enables the theory to be used to explore managers’ moral reasoning in a more helpful way. The purpose of this paper is to shed light on and introduce the ethics of earnings management in the academic community in light of Kohlberg’s theory. In other words, by analyzing the relevant literature to provide insights around the key concepts of the issue of ethics of earnings management. Therefore, theoretical approach has been adopted by reviewing the literature using a descriptive method. The study suggests relevance of the theory of moral development and reasoning by Kohlberg as an approach in the process of exploring the background and the reasons behind ethics of managers regarding earnings management. This theory helps to explain how individuals demonstrate and justify a sense of right or wrong. In general, the results show provides conceptual insights about the ethics of Earnings management, and it proposes a link between manager’s ethics regarding the phenomenon of Earnings management and the framework of moral reasoning theory by Kohlberg. From this point of view, it is possible to increase the concept of ethics reasoning about earnings management from a theoretical point of view.

since corporate governance involves a set of rules, policies and relations between stakeholders, managers and other stakeholders that ensure the establishment of control system to provide beneficiaries and prevent possible abuse, thus conflict of the interests of shareholders and managers is the main subject in corporate governance literature. Investors have sufficient impetus and power to control managers and often learn from the board as executive leverage of corporate governance. corporate governance is also believed to facilitate effective corporate governance, effective management and control of business units and is able to provide optimal efficiency for all stakeholders. on this basis, the aim of this study is to investigate and analyze the effect of the board structure (including ceo duality, institutional ownership, administrative ownership and independent auditor quality)on financial performance metrics (including the dividends of each share, stock return rate, stock return rate, ratio ratio and stock return the data of 136 companies listed in tehran stock exchange during the period from 1395 to 1398 are used and the research method is empirical and correlation. the results showed that the board structure has a positive effect on Q tobin ratio and is not meaningful for other variables. corporate governance also has a positive effect on the measures of dividends, rate of return on assets, the rate of return on shareholder rights and conservatism, but it is not significant for the ratio of stock returns and stock returns.