حسن یزدیفر

Independent auditing plays a fundamental role in improving users' decision-making and market efficiency through validating financial reports. The quality of the work of these auditors depends on several factors, one of the most important of which is their independence. Since the phenomenon of auditor change is related to independence, this phenomenon, which is considered one of the vital issues of every company, should be carefully examined. The phenomenon of auditor change creates a break between auditors and the employer. Predicting the continuation or termination of the relationship between the auditor and the client in the coming years is one of the challenging issues in the field of auditing. In this regard, the purpose of this research is to predict voluntary auditor change (non-continuation of the relationship with the current client) using a meta-heuristic algorithm (Water Cycle Algorithm, WCA) and to compare the results with the logistic regression method.

The statistical sample is 185 companies listed on the Tehran Stock Exchange, selected by the systematic elimination method from 2017 to 2023, and their information was collected. Years with mandatory auditor switching are excluded. Then, Excel and Matlab software were used for implementing methods and predicting auditor change. Thirteen financial and non-financial variables that were extracted from the literature were used to predict auditor change in this research. These independent variables include: current ratio, working capital, debt ratio, asset ratio, return on assets, earnings quality, firm size, audit firm size, auditor opinion type, management change, separation between CEO and the chair of the board of directors, accounting conservatism, and firm competition power. Moreover, using the confusion matrix, which includes 4 evaluation criteria: accuracy, precision, sensitivity, and specificity, the results obtained from the Water Cycle Algorithm were compared with the results of logistic regression, a prominent method for forecasting binary variables such as auditor change. Additionally, these algorithms were run 10 times to ensure the reliability of the results.

In almost all implementations and based on all 4 performance evaluation criteria, the Water Cycle Algorithm is more suitable than logistic regression for predicting auditor change. In general, the criteria of accuracy, precision, sensitivity, and specificity in predicting the change of auditor using the Water Cycle Algorithm were 89%, 75%, 2%, and 99.9%, respectively. In comparison, the logistic regression criteria were 67%, 74%, 1%, and 99.8%, respectively

The Water Cycle Algorithm can be useful for predicting voluntary auditor changes by users and auditing firms. Audit institutions can use this tool to predict the continuation or non-continuation of their relationship with clients in the coming years and better plan to maximize profitability. Audit clients and companies can also use this tool to forecast future relationships with auditors and plan and schedule more efficiently for selecting the next auditor.

Given the existing economic situation, the role of management accounting in Iranian economic enterprises has been quite evident in the last two decades. Considering the economic crises, it is necessary to examine the indicators of adoption of management accounting innovations in times of economic crisis. Therefore, the present study aimed to identify the indicators of adoption of management accounting innovations in times of economic crisis and to present a model for its structural equations. The research was conducted in two parts: qualitative and quantitative. In the qualitative section, data analysis was performed by Delphi method and using interviews with 10 experts, including managers and deputies of the management accounting department of accepted companies and university professors. The analysis was conducted three parts: open coding, axial coding and selective coding and finally Delphi method. Based on the results obtained in the qualitative section, 103 sub-components and 6 main components were identified. The main components are: 1) economic crises; 2) economic indicators; 3) organizational culture; 4) information and communication technology; 5) Management indicators and 6) Crisis control indicators. In the quantitative section, using the indicators identified in the qualitative section, a questionnaire was designed and provided to a statistical sample including 180 people, managers and deputies of the management accounting department. Finally, the questionnaires were analyzed by PLS structural equation modelling. The results showed that economic indicators ,organizational culture, information and communication technology , and crisis control indicators as indicators of adoption of management accounting innovations in times of crisis.

The successful implementation of the accounting information system (AIS) depends on the actual adoption and use of accountants in organizations. This research، using a Unified Theory of Acceptance and Use of Technology، Examines the factors affecting the behavioral intention of accountants in the accounting information system adoption.

The present study is a descriptive survey in terms of practical purpose and data collection. The information of this research is distributed using a questionnaire. Among the accountants of companies listed on the Tehran Stock Exchange in 2020 were collected and 200 approved questionnaires were analyzed using the structural equation modeling method using software Smart-pls3.

The results showed that the structures performance expectation، effort expectation، self-efficacy except for the structure of research facilitator conditions in the research have a significant positive and direct relationship on the intention of accountants in adopting. On the other hand، the moderator variables age and gender did not affect the behavioral intention of accountants in adopting the accounting information system  and did not adjust it، but the experience variable in self-efficacy moderated the relationship

This research confirms the need for Unified Theory of Acceptance and Use of Technology when studying Accounting Information System adoption factors

 examining the acceptance of these systems by end-users (accountants) can help Institutional decision-makers who choose the new accounting information system to ensure the implementation of their intended policy in the form of new technology and also inform the developers of these systems how the new information system It must be designed to be accepted and used by end-users.

This research aims to know the importance and role of board committees, especially the compensation committee and the need to create this committee Also, it states the role of each committee, especially the compensation committee, and the necessity of creating this in the board of Iranian companies. the required information collected from articles by the literature method. The results show that board committees' formation has many benefits, including responsibility, professional knowledge, accountability, adjusting the manager power, reducing business activities' complexity, reducing coordination and communication problems, and making more efficient decisions. These cases increase the effectiveness and efficiency of the board and finally strengthen the corporate governance system. Moreover, the compensation committee can resolve shareholders' concerns about the amount of compensation paid to managers and their opportunistic behaviour by allocating compensation optimally and making the compensation process clear to managers. Therefore, it is necessary to pay more attention to the board committees, especially the compensation committee, due to the complexity and specialization of business activities.

Previous professional experiences and social identities of members of the audit committee can influence the performance of the committee and therefore affect important components such as the quality of financial reporting and internal controls. Therefore, the aim of the present study is to investigate the relationship between the social identities of the members of the audit committee of companies and the restatements of financial statements and internal control weaknesses. To achieve the purpose of the study, the composite data of 114 companies listed on the Tehran Stock Exchange in the period 2012-2020 were analyzed using multivariate logistic linear regression. Findings showed that the social identity of the members of the audit committee has a negative and significant effect on the quality of financial reporting with the alternative of financial statements restatements. Also, the social identity of the members of the audit committee has a negative and significant effect on the quality of financial reporting with the alternative of internal control weaknesses. Based on these findings, it can be said that the use of a strong audit committee with a high social identity in companies will greatly reduce the possibility of presenting inaccurate and distorted financial statements and improve the quality of the information provided and reduce the number of times financial statements are presented, and reduce the internal controls weaknesses through more effective monitoring of the effectiveness of internal control systems.

Today, strategic management accounting, as a well-known model for reforming the resource consumption pattern, provides financial analysts and managers with tools and methods for using accounting and financial information to raise the level of corporate competitive effectiveness. It helps financial analysts and policymakers to formulate long-term strategies for cost management and achieve long-term goals. Also, it promotes firms’ competitive level. The purpose of this research is to promote effectiveness of competitive measures of firms based on strategic management accounting techniques through analysis CARD and developed theory of Rough (ERST). This research uses 17 Iranian and foreign management accounting experts. The method of this research is a combined one. In the qualitative section, this research identifies accounting techniques and the measures of firms’ competitive effectiveness level based on content analysis and in the quantitative section, the measures desirability are determined based on Delphi analysis and gray hierarchy analysis. Then, the best strategic management accounting techniques to improve the effectiveness of competition are selected based on analysis CARD and the developed theory of Rough (ERST). The results show that among the five strategic management accounting techniques, dynamic pricing technique has a priority as an effective technique on firms’ competitive effectiveness level and it can provide competitive advantages for firms through the gap between increasing the disclosure rating and reducing financial constraints. ‌

According to the Auditing Standards، the entity may attempt to disclosing financial and non-financial information about its operation، and the auditor is required to evaluate this information. Social responsibility performance is typically included in this regard، and the independent auditor should attention to such specific information in adequately assessing audit risk. The primary purpose of this academic paper is to promptly investigate the possible relationship between social responsibility disclosure and audit risk in the Tehran Stock Exchange. In this regard، the content analysis method is used to measure social responsibility disclosure، and audit risk is calculated by the audit fees. To examine the hypotheses، Based on a sample of 93 firms data are gathered covering the period 2012–2019 applies ordinary least squares regression (OLS). We subsequently observe a direct association between social responsibility disclosure and audit risk. This relationship is confirmed in a sensitivity analysis employing panel methods with random effects as well as generalized least squares. Expanding the disclosure of social responsibility may end in the higher audit risk; hence، audit fees increase. This issue warns users of financial statements، including investors، that attention to not only the positive aspects of social responsibility disclosure in Iran forgetting social responsibility disclosure can be used as a mechanism to conceal poor performance.

Corporate social responsibility (CSR) has become one of the standard business practices of our time. For companies, the overall aim is to achieve a positive impact on society as a whole while maximizing the creation of shared value for the owners of the business, its employees, shareholders and stakeholders. Consequently, there has also been an increase in the number of social reporting requirements driven by regulatory bodies and stock exchanges around the world that have played a key role in advancing the field of corporate social reporting.  The present study contributes to this field and by adopting Delphi method and identifying the dimensions, components and indicators of social responsibility disclosure, a framework for assessing CSR disclosure incorporating 3 dimensions, 22 components and 68 indicators was designed. Then, these dimensions, components and indicators were ranked by using expert’s views and the results show that the ratios of environmental, social and economic dimensions are 0.55, 0.35 and 0.1, respectively. Among the indicators, the measures taken to reduce greenhouse gas emissions, its technologies, and greenhouse gas elimination criteria with the ratio of 0.06 were considered as the most important indicator. Also, the review of CSR disclosure reports of 330 companies for year 1396 indicates that only 9 out of 68 indicators were disclosed by each of the companies on average, and in the total sample, the highest number of disclosures is related to economic indicators with 1632 cases followed by social indicators with 1490 cases and environmental indicators with only 360 cases, which represent 27.5%, 11.5%, and 7% of the disclosure cases, respectively. Meanwhile, the study shows that 85 of the 330 companies did not disclose any of the environmental indicators, which indicates that some companies still do not pay adequate attention to the most important aspect of social responsibility disclosure.

This paper examines the association among product diversity, advanced manufacturing technology, and activity-based costing adoption. Current theories strongly suggest that product diversity is a major determinant of the demand for ABC systems. To date, the results of empirical research on the relationship between product diversity and ABC adoption, have mainly accomplished in advanced countries, have generally been inconclusive. These results illustrate that there either may be no strong relationship, or that methodological issues may have constantly prevented researchers from achieving definite findings. In addition, this research completed in Iran, as a developing country, uses a dataset of survey responses from 136 Iranian manufacturing firms in the Tehran Stock Exchange, with 23.84% response rate, re-examines the relationship between product diversity and ABC adoption. This study by Improving upon the measurement of product diversity and distinguishing between ABC adoption as well as ABC use, examines whether the relationship is curvilinear or not, and/or is moderated by usage of AMT. This paper contributes to the literature by showing that product diversity, on average, is positively related to both ABC adoption and ABC use; namely, these relationships are linear. Furthermore, the relationship between product diversity and ABC use is not moderated by usage of AMT-that is-there is no interaction effect between AMT and product diversity. However, AMT is positively related to ABC use.

The Purpose of this study is to investigateThe Impact of Corporate Governance on Working Capital Management Efficiency of Firms Accepted in Tehran Stock Exchange. In this context, the impact of corporate governance mechanisms (board size, percentage of institutional shareholders, non-executive directors) on the efficiency of working capital management (including the accounts receivables, accounts payables, inventory, cash conversion cycle) is investigated. The research The sample consists of 98 companies in the period 1387 to 1391. The Excel software to perform calculations and to test the hypotheses, multiple regression method and software Evewis are used in this study. Findings: The result of statistical analysis showed that the percentage of institutional shareholders with a cash conversion cycle is inversely related with the accunts receivables, and is directly related with accounts payables and inventory. And there is no significant relationship between the board size and the variables of working capital management. There is not no significant relationship between the percentage of non-exec utive directors as well as the cash conversion cycle and accunts receivables and has a direct relationship with the accounts payables and inventory. this study is to investigate particular the association between several features of corporate governance and the efficiency of working capital management. The findings may be useful for financial managers, investors, financial management consultants, and other stockeholders.