فهرست مطالب جواد رضازاده

Comparability is one of the qualitative characteristics of financial information that enables users to examine the similarities and differences between financial statement items and make a more rational assessment of various investment or lending opportunities. On the other hand, based on the firm life cycle theory, Firms evolve through distinct life cycle stages and resource and competitive environments create different organizational structures, systems, and agency problems. This research examines how the comparability of firms financial statements in the maturity stage of their life cycle differs from that in other life cycle stages. hence, it is argued that mature firms tend to prepare financial statements that are comparable among their industry peers. be The statistical population of the research was the companies accepted in the Tehran Stock Exchange during the years 1395 to 1400 and included 738 firm-companies. The research results show that the maturity stage of the company's life cycle has a positive relationship with the comparability of financial statements. Also, the current research deals with the relationship between the life cycle and the comparability of financial statements according to the moderating role of information asymmetry and free cash flow, the results show that the positive relationship between mature companies and the comparability of financial statements is moderated by the existence of information asymmetry, but free cash flow has no effect on the life cycle (maturity stage) and the comparability of financial statements.

The aim of this study was to explore the impact of corporate governance on the link between tax avoidance and managerial empire building. According to the theory of managers' personal considerations, managers may not always prioritize decisions that benefit shareholders, but rather focus on maximizing their own interests. The existing literature suggests that managerial aspirations for power can be heightened through corporate tax avoidance activities. Tax avoidance and corporate governance are identified as influential factors in the formation of managerial empires. To test the hypotheses, a sample of 119 companies listed on the Tehran Stock Exchange between 2015 and 2021 was selected. A multivariable regression model was employed in this study using the composite data method. The findings indicated that tax avoidance did not significantly contribute to the formation of managerial empires and corporate governance did not mediate the impact of tax avoidance on managerial empire building. Consequently, managers may refrain from tax avoidance and pursue alternative strategies for power acquisition in order to avoid negative perceptions. It is also noted that corporate governance guidelines were not fully implemented in the companies under study.

According to the regulations of the Iranian Certified Public Accountants(IACPA), audit reports are issued with two signatures. According to the mentioned requirements, the review of the second partner is considered as a part of the quality control system in Iran. Until now, the way of interaction and negotiation between the engagement partner and the second partner, who play an essential role in the audit quality, has not been researched in Iran, and the various aspects of this relationship have not been explained. Therefore, in this research, the negotiation model between the auditor and client, which was developed by Gibbons et al (2001) was used. Then, by conducting in-depth and semi-structured interviews with 24 partners of Iranian Audit Firms who work as the engagement or second audit partner and the published interview of 7 experienced Certified Public Accountants (CPA) in professional publications, research data was collected. after analyzing data, a conceptual model of interaction between the engagement or second audit partner was created. findings show a comprehensive picture of this interactive process, which includes: Discussions take place around complex issues (accounting, auditing, laws and regulations), the negotiation is mostly face-to-face, it’s normal in auditing, negotiation is dependent on its context, the process of negotiation is cooperative and non-adversarial, past cooperation experiences are effective on current negotiations, and also the way of interaction and current negotiation can influence future interactions. Other findings show that quality control reviewer does not really exist in Iranian audit firms, the process of interaction between partners .

The implementation of the engagement quality control review (EQCR) by the engagement quality control reviewer has been considered as one of the key elements of quality control in the auditing standards and its implementation is required in the audit of companies listed on the stock exchange. In this research, the data were collected through (1) conducting interviews with 25 partners of Iranian auditing firms in the spring and summer of 2023 and (2) the opinions of 12 certified accountants that were published in a newspaper or professional journals in the form of a conversation, round table, notes or articles. Then, by applying the grounded theory, the components that are the obstacles to the effective application of EQCR are identified and presented in the form of a conceptual system model. The validity of the research model was confirmed by 7 audit partners. The findings from the analysis of research data show that there are various obstacles in its different dimensions, the most important of which are: the structure and organization of some audit firm, the small size of many audit firms, economic considerations, low fees of Iranian audit firms, lack of qualified auditors, moral issues in the society, the society's specific problems, governing laws and regulations, weaknesses in quality grading of audit firms, inadequate communication with international professional communities, low awareness of auditing and lack of development, and low application of technology in Iranian audit firms. Considering that the international auditing standard 220 has been updated and includes more requirements for the EQCR, along with the findings of this research showing that the quality control standard is not effectively implemented by Iranian audit firms, some suggestions are given to fill these gaps.

Perception of corruption and tax compliance are two basic issues of the country. This research has investigated the effect of perception of corruption and how affects tax compliance behavior with the theory of planned behavior. The research is applied in terms of purpose and from the point of view of the affirmative approach. In order to test the hypotheses, 397 taxpayers from Tehran tax offices are selected for a questionnaire survey and the data are selected using the structural equation modeling method, whose reliability-validity is standardized through Cronbach's alpha and the measurement of standardized factor weights; It is tested and analyzed. Based on the findings 1- The perception of corruption has a negative effect on the attitude and subjective norms of taxpayers. 2- attitude and subjective norms have a direct relationship with tax compliance intention. 3- Perceived behavioral control has no effect on tax compliance intention. 4- Compliance intention has a direct relationship with tax compliance behavior. 5- The perception of corruption with its negative and unfavorable effect on the attitude and subjective norms of taxpayers leads to a decrease in the level of willingness and behavior of taxpayers to comply with taxes. The commitment of political leaders in eradicating corruption, strengthening transparency and organizing agents can reduce corrupt behaviors, improve social commitment and taxpayers' compliance.

A review of the evolution of audit history and its development stages shows that society initially demanded audit and assurance services and was offered according to the increasing expansion of these demands. In other words, audit and assurance services were already widely accepted before the launch. On the other hand, based on Limperg's dynamic theory, auditing is rooted in the environment. Due to environmental changes, the needs of society and audiences also change, and these changes cause changes and transformations in auditing; it has also had to evolve. In such a way, today, we see various services from auditors in different fields of assurance and complementary services at the international level. This is even though this cycle has never evolved in Iran, and the use of auditing services has been demanded in a limited and mandatory manner. So, a major part of the audit and assurance services that are in demand is limited around the statement of opinion regarding the desirability of financial statements, which is mainly due to legal requirements. The importance of this challenge can be reflected in the consequences of this lack of development, which has plagued the auditing profession and assurance services and caused the profession to lag behind. Among these negative consequences, we can mention the prevalence of selective opinion and sale of signatures, increasing the risk of audit institutions, the prevalence of negative competition, reducing costs, Reducing the financial independence of auditors, reducing the quality of audit services, and similar cases. Therefore, according to the understanding of the importance and necessity of the present research and considering the backwardness of this profession in Iran compared to its international counterparts, the present study seeks to identify and rank the factors affecting this backwardness. The current research method is quantitative and qualitative (mixed research approach). The data collection of the current research was done in two stages, and their analysis was done in four stages. In the first stage, data was extracted through interviews with professional experts, and after coding using the grounded theory method, three main dimensions, eight sub-dimensions and 41 factors affecting the lack of development of the audit and assurance services market were identified, which were the basis for preparing the questionnaire. The present study was the experts working in the profession are the partners and technical managers of auditing institutions who have more than 10 years of professional experience in auditing and assurance services and are experts due to their executive records, experiences and significant roles in this field. These people were selected using a non-random and purposeful sampling method. Finally, 12 respondents, including seven people who participated in the interview and five who were outside the interviewed group for the final review and approval of the extracted model, formed the target population of the present study. This process was done through in-depth semi-structured interviews until it reached theoretical saturation. In the second stage, the prepared questionnaire was distributed among 70 partners and technical managers of auditing institutions. The answers collected in the second stage were also analyzed in two stages. In other words, in the second and third stages, the data obtained from the questionnaire were analyzed using SPSS-26 and AMOS-26 software, and in the fourth stage, the obtained results were ranked using the TOPSIS technique. The findings of the present research show that seven factors can play an effective role in developing the market of auditing, reassuring and complementary services. These seven factors, ranked based on the TOPSIS technique, are assessment standards, the need to develop diverse skills of audit and assurance services, development in the field of international trade, and the creation and development of demand for the use of audit services and services. Supplement the role of regulatory laws on the transparency of audit reports, the competitiveness of the economy and the possibility of assessing economic risks by audit institutions. These results are highly valid due to the confirmation of the experts who were interviewed in the first step. Meanwhile, the Cronbach's Alpha of the current research questionnaire is greater than 0.7 and equal to 0.728, and this indicates the power of generalization, high precision and accuracy of the results, which increases the level of reliability of the research. The interview and data collection process are related to 2021. According to the results obtained in this research and identifying the seven factors, we can expect clear horizons for Iran's audit profession and assurance services. Considering the identification of factors limiting the development of auditing and assurance services, it is expected that in the second step, the country’s public accountant’s community will implement it to overcome the current situation by focusing on the identified factors. This can turn challenges into opportunities for the country's official accountant community members. Among these favorable changes can be market development, diversification of services, helping to specialize in the professional services market, increasing the income of audit institutions, reducing negative competition and the phenomenon of price cutting, reducing selective comments, the phenomenon of selling signatures and the level of risk of audit institutions. The results of this research can guide the auditing profession to its true position in line with international peers. On the other hand, considering that the majority of countries in the world have not made efforts to develop the auditing profession and assurance services, and this development depends on the environmental conditions and the creation of demand, this research can be a model for the limited countries that have failed in the field of auditing to grow in line with their peers and somehow fell behind in the field of the professional services market. Because of the profession's development due to environmental changes, not enough research has been done in this field. In addition, this research can provide a basis for examining and assessing the market's needs for new auditing services and other complementary services.

Information asymmetry has made it difficult for lenders and borrowers to make the right decisions regarding lending and borrowing that credit rating can solve these problems by clarifying the status and desirability of the borrower's credit. These problems are shown more in industries, including the pharmaceutical industry, which has specific restrictions and characteristics governing the industry in the country. Therefore, the aim of the current research is to present the credit rating models of companies for the pharmaceutical industry based on the characteristics and conditions governing the pharmaceutical industry in Iran and in the direction of enriching the knowledge of credit rating. The current research is based on studying and reviewing the texts and guidelines of Moody's rating agency and extracting the primary credit rating factors of companies active in the pharmaceutical industry, conducting interviews with experts and analysts of companies active in the pharmaceutical industry, conducting surveys and removing and adding effective factors on the credit rating of pharmaceutical industry companies. And by using formal and content validity tests and confirmatory factor analysis as well as binomial test, the final indicators of credit rating of pharmaceutical companies were extracted and finally, the priority and importance of these indicators were evaluated using Friedman's test.

Ethical decisions of accountants can have wide favorable or unfavorable effects on the organization. Understanding this importance, the aim of the present study is to investigate the effect of formal ethical infrastructure in the organization on the ethical decision-making of accountants with regard to the mediating role of risk-taking propensity. The research method carried out here is descriptive of the correlation type, the statistical population of the research includes accountants, auditors and financial managers working in Iranian companies in 2022. The available random sample, using Cochran's formula, consists of 389 people. For this purpose, by reviewing previous researches, the effect of formal ethical infrastructure variables in the organization (including formal communication, formal surveillance, formal sanction) on ethical decision-making has been investigated. Then, the questionnaire was distributed among the respondents as a tool for collecting research data. The respondents were employed in the field of accounting, auditing and finance. In order to analyze the findings, the research model has been developed by considering the factors affecting ethical decision-making and with the help of the structural equation modeling method. The findings show that the formal ethical infrastructure in the organization has a positive and significant effect on the ethical decision-making of accountants. Also, the effect of formal ethical infrastructure in the organization on the ethical decision-making of accountants with the mediating variable of risk-taking propensity is significant. As a result, the findings of this research can help to formulate and better implement ethical codes of accountants and auditors and ethical decision-making for accountants and auditors.

Economic factors explain part of the tax behavior of taxpayers. The purpose of this research is to discover the social psychological factors affecting the tax non-compliance behavior of taxpayers. The current research is conducted with a qualitative approach and grounded theory method. The research tool is semi-structured interviews. Using grounded theory, data is collected by asking semi-structured questions and in-depth interviews with nine participants. For data mining, the data is coded, then entered into the software (Max QD 1-2021) and analyzed by theoretical method. Based on the findings of the Research, the variables affecting tax non-compliance behavior include: public information (poor tax knowledge and opportunity non-compliance), perception of corruption, negative attitude, negative subjective norms, perceived behavioral control non-compliance, intention non-compliance, Compliance behavior includes ambiguity in definition and perception of low tax compliance.Based on the findings of the research, the level of tax knowledge is weak. Types of perception of corruption: including perception of public corruption, macro corruption and micro corruption, macro and micro tax corruption, the level of perception of which decreases in order. Attitudes and subjective norms are negative towards tax compliance. The potential of the perception of corruption on tax compliance behavior is high.Contribution: One of the main reasons that governments in developing countries face problems in tax collection is the non-compliance of taxpayers. By informing and implementing anti-corruption policies, the government can increase the level of tax knowledge and public trust, promote positive attitudes and beliefs, and improve the level of taxpayers' compliance.

One purpose of accrual accounting is to mitigate the timing and matching problems inherent in cash flows. Cash flows have timing and matching properties that impair their ability to measure performance. Net cash receipts and payments can occur in periods that differ from the economic event (the timing or spreading problem), and cash inflows and outflows from a given economic event might occur in different periods (the matching problem). The economic role of accruals is to mitigate these timing and matching issues. These problems cause temporary fluctuations in cash flows. Accruals smooth temporary timing fluctuations in operating cash flows and thus it is expected to find a negative correlation between accruals and changes in cash flows. It is also expected that the negative correlation between accruals and cash-flow changes grows as cash flow problems intensify because accruals will increasingly counteract cash flow changes as a firm’s cash flows increasingly stray from desired properties.According to Dechow et al. (1998), the negative serial correlation in cash flow changes shows the cash flow timing and matching problem. The timing and matching problems of cash flows counteract each other. The timing problem leads to a positive serial correlation in cash flow changes. While the matching problem leads to a negative serial correlation in cash flow changes. According to Dechow et al. (1998) model,  the serial correlation in cash flow changes is a function of operating cash cycle and profit margin and the magnitude of negative serial correlation in cash flow changes depends on the relative magnitude of the operating cash cycle and the profit margin.  The longer the operating cash cycle and the smaller the profit margin, the negative serial correlation in cash flow changes is more severe. So it is expected that the negative correlation between accruals and cash-flow changes grow as the negative serial correlation in cash flow changes is severe (longer operating cash cycle and smaller profit margin). This study investigates the extent to which accruals are reconciled whit their ultimate purpose in mitigating timing and matching problems inherent in cash flows. A sample of 153 firms listed in the Tehran Stock Exchange (TSE),,is analyzed using panel data regression models. we observed that there is a negative correlation between accruals and cash-flow changes and this negative correlation increases as the timing and matching problems of cash flows become more severe. The results of this study show that accruals are used to mitigate timing and matching problems of cash flow and firms listed in the Tehran Stock Exchange use accruals more when there are more problems with cash flows.

Investors are particularly sensitive to how financial reporting and discretionary disclosure of information by business units are about making financial decisions and analyzing economic events; But in recent decades, abnormal behaviors have emerged in financial markets that classical financial theories are unable to explain. Therefore, concepts such as mental accounting in the financial-behavioral context are more common. It has already attracted the attention of researchers. Although the theory of mental accounting was developed to explain customer and household decisions, its ideas are applicable to the preparers and users of financial statements and disclosures. The three main features of accounting theory (ie, coding, classification, and valuation) are consistent with the main features of financial reporting and discretionary disclosure. The statistical population of the present study is all active companies listed on the stock exchange, which was selected by systematic elimination method in the period 1390 to 1396. By performing regression, it was found that mental accounting has a negative and inverse relationship with the quality of financial reporting. With mental accounting.

The common feature of the theoretical approaches adopted to study business groups is the presence of internal capital markets in these groups. The accounting literature shows that the efficiency of these markets in allocating resources and performance can be affected by self-interested motives resulting from the agency problem. Therefore, the purpose of this research is to investigate the effect of the ownership-control wedge on the efficiency of internal capital markets of business groups in resource allocation and performance with regard to product market competition. This descriptive-correlation research has been done from the perspective of practical purpose and using the post-event approach. . In order to achieve the goal of the research, the data of 18 business groups whose parent companies are listed in the Tehran Stock Exchange or OTC were collected during the years 2015 to 2022 and the study hypotheses were tested using multiple regression with panel data. the findings of the study show that the ownership-control wedge has a negative and significant effect on the efficiency of resource allocation and the efficiency of the internal capital markets of business groups. Also, the findings only show that the relationship between the ownership-control wedge and the efficiency of the internal capital markets of business groups weakens with the increase in product market competition. However, there was no evidence of the effect of product market competition on the relationship between ownership-control wedge and resource allocation efficiency.Originality / Value: It is important to pay attention to the internal capital markets of business groups as a potential mechanism to facilitate the efficient allocation of resources and achieve strategic advantages. Therefore, by knowing more about the phenomenon of ownership-control gap and its effect on the efficiency of internal capital markets of business groups in the allocation of resources and performance, basic steps can be taken to achieve strategic benefits (such as the development of the domestic economy).

The present study aims to provide a model for the development of the audit services market in Iran. The development of this market can have fundamenthal consequences for improving the current state of the profession.

The present research is of qualitative type and its analysis process is based on data-theory. The statistical population of the present study includes 12 auditing experts in 2021.

Findings show that 12 subcodes and seven central codes in the field of causal factors; 10 subcodes and six central codes in the field of contextual factors; Eight subcodes and five central codes in the field of deterrents; 17 subcodes and six central codes in the field of solutions and 13 subcodes and seven central codes in the field of consequences; It is effective in developing the market for auditor services.

Based on the research findings, focusing on the economic level and rules and regulations can help develop the market for auditor services. Also, according to the explained model, with government policy, this can be accelerated.

Contribution:

 Considering the lack of comprehensive research in this field in Iran, the results of the research can lead to the development of the professional services market of certified accountants.

Trust is defined as a social label that connects members of the community and is critical to the development and successful performance of teams by inducing cooperation and positive emotions. In this regard, the mutual trust of the auditor and the client can play an important role in the audit process. Various variables can be considered as factors affecting the interpersonal trust of the auditor and the client. The purpose of this study is to identify and rank these factors (stimuli and indicators).This research is a qualitative and exploratory research. Network analysis method has been used to rank the stimuli and indicators. The statistical population of the respondents to the questionnaire questions were experts in the field of auditing (partners of auditing firms) and client management who answered 30 questionnaires in 2018.Findings showed that the stimuli of the findings of the research showed that among the stimuli, leadership system, personality traits, knowledge and experience, personal characteristics, audit committees were of the highest importance and also the ranking of indicators indicated that the board, internal audit, The tenure of the members of the audit committee, the size of the audit committee and the independence of the auditor are the most important indicators affecting the interpersonal trust of companies.The results of this study can facilitate the recognition of certified public accountants and client management in the process, acceptance and conduct of audits and have practical applications for regulatory bodies related to the audit profession and the aspect of professional skepticism in auditing.

There are few studies about the role of the theory of planned behavior as an individual's important psychological behavior despite several investigations about earning management. This study aims to design, develop and examine the model of earning management intentions by applying the theory of planned behavior based on psychological characteristics to empirically represent the effect of attitudes, subject norms, perceived behavioral controls, and moral obligation on different methods of earning management intentions. We use three different scenarios including real earning management, choosing accounting methods, and manipulating accruals and the standard theory of planned behavior questionnaires. The examination of this study is based on 278 questionnaires answered by MBA students in 2022 and 2011 through convenience sampling. To test hypotheses, we use Kruskal Wallis (H Test) and structural equation.  The results show that there is a significant difference between individuals' attitudes, subject norms, perceived controls, and moral obligations in different earning management methods. Besides, we find that the individual earning management intentions model applying the theory of planned behavior in each of the three earning management methods is significant, and attitudes, subject norms, perceived controls, and moral obligations have significant effects on their intentions to engage in earning management behavior. The results of applying the theory of planned behavior for forecasting individuals' engagement in earning management could be used in setting educational programs, standard setting, and empowering internal control mechanisms in firms.

Taxes make up the bulk of any government revenue and provide a sustainable source of revenue. In recent years, the main focus of the tax reform program, in almost all countries of the world, has been on VAT. But a major problem in the effective implementation of VAT, which is a nascent tax base in countries, is the phenomenon of tax evasion. Therefore, one of the most basic steps in preventing tax evasion in the field of VAT is to accurately identify tax interactions between taxpayers and the tax organization based on existing variables and laws. Therefore, in this study, for the first time, the phenomenon of tax evasion in the field of VAT is modeled using the game theory tool and based on the Korchen model in the field of income tax, and is analyzed based on the interactions between taxpayers and the tax organization. The results obtained by mathematical analysis of the developed models indicate that with the integration of VAT audit and Income tax audit, the rate of tax evasion in the field of VAT will be reduced.

Research literature shows that organizational decision-making is a fundamental issue in corporate governance. Due to the type of organizational structure of business groups and, consequently, the role of central management and subsidiaries in the decision-making process, it is possible that the distribution of organizational decision-making rights in these groups is affected by the cost of knowledge transfer (in conditions of centralized decision-making) and the cost agencies (in decentralized decision-making conditions) and have economic consequences such as the inefficiency of the internal capital markets of business groups. Therefore, the aim of this research is to investigate the non-linear relationship between organizational concentration and the efficiency of internal capital markets of business groups in resource allocation and performance considering environmental uncertainty. In order to achieve the goal of the research, the information of 18 business groups, whose main companies are listed in the Tehran Stock Exchange or OTC, were collected during the years 2015 to 2022 and analyzed using multiple regression analysis based on panel data. it placed. The findings of the research show that organizational concentration has a non-linear relationship with the efficiency of resource allocation and the efficiency of the internal capital markets of business groups. Also, the findings show that environmental uncertainty modifies the nonlinear relationship of organizational focus with the efficiency of resource allocation and the efficiency of the internal capital markets of groups.

The purpose of this research is to investigate the effect of the adoption of international financial reporting standards on governance indicators. Accounting increases accountability and reduces corruption by reducing information asymmetry between managers and stakeholders, as well as by increasing transparency.

For this purpose, 74 countries have been selected from 2004 to 2021 and the research hypothesis has been studied using regression coefficients analysis. Based on the theoretical literature, the value of one for countries that have accepted international financial reporting standards and zero for one and for the other countries, as well as for measuring governance indicators, World Bank metrics including accountability and corruption control have been used.

The research results show that there is a significant relationship between the acceptance of indicating that international financial reporting standards and accountability as well as corruption control. In other words, with the adoption of international financial reporting standards, corruption control and accountability will increase.

With the acceptance of international financial reporting standards, financial transparency increases, and subsequently accountability and corruption control are affected. By reducing information asymmetry and increasing transparency, the adoption of IFRS prevents the risk of moral hazards and also prevents the concealment of the unpleasant operation.

Contribution: 

The results of this research are useful for enriching the literature in this field of research and will specifically help with the role of accepting international financial reporting standards and responding to the existing literature.

There are different ways in which accruals are measured in academic research. Ohlson (2014) provides a conceptual construct of accruals as the change in non-cash assets and liabilities. This measure includes accruals that are less manipulated for earnings management purposes and may be classified as discretionary accruals since they are not controlled in well-known models. This can lead to errors in the estimation of discretionary accruals (earnings management index in a wide range of accounting research). In accounting research, discretionary accruals are commonly used as an indicator of earnings management. The purpose of this study is to investigate type one error due to how accruals are measured in the test of earnings management. to investigate this problem in this study Jones (1991) and Dechow and Dichev's ( 2002) models, are examined using 157 firms listed in Tehran Stock Exchange from 2007 to 2018 under two different ways of accrual measurement approaches (balance sheet vs cash flow approaches). Findings show that the difference due to the measurement approach is classified as discretionary accruals. However, the simulations performed for the test of earnings management do not show an unacceptable type one error at the 95% confidence level for any of these approaches, suggesting that researchers can rely on Ohlson’s structure in measuring accruals.

Forensic audit refers to a broad method of fraud investigation. This method also defines fraud prevention activities and analysis of anti-fraud controls. Investigating fraud in order to prove or disprove its occurrence is a part of forensic accounting and it is a science that uses accounting facts and concepts collected by accounting methods to prepare techniques and solutions through which judicial problems can be solved. And the season is coming. Court accounting is very important for the judicial system; Because it provides specialized services such as evaluation of fake invoices, valuation of suspicious bankruptcies and analysis of financial documents related to fraud and fraud. The purpose of this study is to introduce a new field of accounting and auditing called forensic auditing to identify the factors affecting the demand for using the services of forensic auditors and while presenting a model for it to explain the position of this profession in the society and highlights its importance. The importance of the research is due to the fact that so far in Iran and even in other countries, no research has been done regarding the identification of factors affecting the court audit. Therefore, this research will be conducted for the first time in the country in order to introduce the factors affecting the use of the services of court auditors and take a positive action in the direction of increasing knowledge and expanding people's awareness of the services of this profession.

In this study, in the first step, using various articles and expert opinions, 120 factors affecting the demand for forensic audit were identified and using the opinions of 18 experts during 2019, the effective factors were confirmed by Delphi method and 40 factors were confirmed. In the second step of the research, 38 factors were confirmed using the Shannon quantitative entropy method and the research questionnaire based on Cochran's formula was distributed among 369 official justice experts working in Tehran province as a statistical sample. Finally, the effective factors were prioritized using the Structural Equation Method (SEM).

In this study, the factors affecting the demand for forensic audit are classified into two categories: internal and external. Internal factors include financial and transactional factors, management and personal factors, information and accounting systems factors, behavioral and ethical factors, structural and economic factors, and external factors including legal and regulatory factors, political, economic, cultural factors, auditor-related factors. Independent and factors related to judicial authorities. Among the extra-organizational factors affecting court audit, political, cultural and judicial factors are the most effective external factors with a coefficient of 0.900. The second external organizational factor affecting court audit is economic factors, which has a coefficient of 0.885. The least important extra-organizational factor is the factor related to independent auditors, which has the smallest coefficient among all effective factors with a coefficient of 5.032. Coefficients related to internal organizational factors are intuitively larger than external factors and thus have a greater impact on court audit.

Considering the high number of financial frauds in various fields, the judicial system has a very difficult task to discover and prosecute the criminals and the accused. Due to the evolution, development and progress achieved in this era, the proof of some financial issues has gained special complications and their diagnosis requires special expertise, which will clarify the truth of the matter by providing technical and specialized information. Therefore, it is very important to refer to auditing experts to conduct research and discover the truth in complex financial issues. Meanwhile, forensic accounting can help the court as a powerful arm to discover the truth and clarify the truth. The results show that among the factors affecting the demand for forensic audit, internal factors (financial and transactional factors, management and personal factors, information and accounting system factors, behavioral and ethical factors, structural factors and economic factors) compared to external factors (Legal and regulatory factors, political, economic, cultural factors, factors related to independent auditors and factors related to judicial authorities) are of higher importance. The results of this study help to identify bottlenecks in fraud and corruption and play an important role in promoting the status and importance of forensic auditing in society. Due to the increase in the rate of fraud and corruption in the public and private sector, it is suggested to take measures to prevent and detect such activities in relation to the formulation of accounting and auditing laws, regulations and standards in order to increase the responsibility of auditors in detecting corruption and fraud. Also, considering the importance of prevention and detection of corruption in the economic development of the society, it is suggested to use the valuable experiences of court auditors and university professors to compile and include courses related to court and judicial audit in university courses.

Operational segment reporting is one of the essential and vital parts of financial reporting. This information is useful for both Intra and extra-organizational consumers. So far, in operational segment reporting two main and important approaches called risk and return approach and management approach have been considered by researchers and the body of standard committee. Each of these two approaches has had its supporters and critics. Due to these criticisms and weaknesses, the mentioned models, especially in the Iranian banking industry, do not meet the needs of their users. Therefore, the purpose of this study is to design and present a model for the operational segments reporting of the Iranian banking industry according to the economic environment as well as market and business conditions of this industry.  Samples are selected from provider, users and also supervisors of the banking industry. The number of samples is also tested based on theoretical saturation criteria. Finally, the analysis of research findings has led to the design of a model in which users’ need are introduced as a causal variable and operational segment reporting of the Iranian banking industry as a central point. Due to the underlying and intervention conditions and leading strategies, promoting the usefulness of financial reporting in the banking industry has been introduced as a consequence of the designed model. The results of this study can be an appropriate basis for the body of standard committee and regulators in order to formulate how to disclose information of operational segments in the Iranian banking industry.

The purpose of this article is to explore the effects and disadvantages of the lack of a theoretical audit framework. Considering that no general agreement has been reached on a theoretical framework so far, the necessity of a theoretical framework as well as the effects of its absence for auditing have been examined. The research method is to use the structural equation model and analyze the statistical results related to the questionnaire prepared for this purpose. Research findings show that the lack of theoretical framework can lead to a lack of understanding of the role of independent auditing and training and understanding of auditing can be challenged, can reduce the acceptance of auditing standards , It can be effective in neglecting and not identifying areas that need standardization, , can be effective, can make the process of harmonization and globalization of auditing standards more difficult and slow, and can also lead to the need for constant revision of auditing standards (instability).

The purpose of this study is to explain the model of auditor trust in the client with an emphasis on pathology and presenting a strategy using a qualitative research method and grounded theory approach. This study was conducted in 1398 by conducting 12 in-depth interviews with partners of auditing institutes, members of the Iranian Society of Certified Public Accountants and the Audit and Management Organization of Corporations. The findings showed that: The most important consequence of the auditor's trust in the auditor is increased audit risk, increased litigation, decreased audit quality and reporting quality, damage to the audit profession, and ultimately reduced social trust. According to the experts, the most important solutions to the problems mentioned are a clarification of laws and standards, supervision and support of competent authorities, focus of the audit market, quality control, restructuring of audit institutions, improvement of cultural conditions, the effectiveness of audit committees.

Whistleblowing is one of the most important and effective fraud discovery mechanism; therefore, recognizing key factors affecting whistleblowing intention should be more considered by regulators; and they must try to encourage employees to whistle the blow. As whole, this research aim to modeling accountant whistleblowing intention.

Moral intuition, theory of planed behavior and fraud triangle are three theoretical approaches that can be merged for modeling accountant intention to whistleblowing or not to whistle the blow. Thus, research model that designed on these approaches, is examined by several statistical tests include Delphi content analysis, Shannon entropy and structural equation model. Also, Swara technique is used for evaluating internal and external whistleblowing intention.

According to results, research model is approved and, also, interviewers intend to internal whistleblowing specially to chairman of board more than external whistleblowing.

Accountants can play important role in reporting organizations fraud, so, managers should mange organization environment in a way that accountant intend to whistle the blow. Also, Legislators should make and sanction laws and regulations that support whistleblower hip-and-thigh

The purpose of this study is to investigate the effect of financial reporting quality on corruption. The spatial scope of this research has been the companies listed on the stock exchanges of Iran, Turkey, Qatar, Bahrain, Pakistan, Oman, Saudi Arabia and the UAE and the time domain has been between 2011 and 2018. The research sample includes 1,729 companies listed on the stock exchanges of the mentioned countries. The findings of this study show that there is a significant relationship between the quality of financial reporting and the index of corruption, corruption control and accountability. In other words, by improving the quality of financial reporting, the Corruption Perceptions Index, which strengthens the accounting role in corruption, is reduced. On the other hand, with the improvement of the quality of financial reporting, corruption control and accountability, which are indicators of the role of strengthening accounting in corruption (corruption control and accountability), increase. According to the research results, poor quality of financial reporting can create a situation in which there is no accountability to shareholders, managers will act against the wishes of stakeholders and any misuse of assets will be hidden. Accounting and auditing standards seek to provide transparent and accurate information so that those with economic influence and power are less prone to moral collapse and corrupt practices. As mentioned, increasing the quality of financial reporting has an effective and constructive role in controlling and preventing corruption. The stock exchange organization and the country's legislators should increase the quality of financial reporting.