زهره حاجیها

The purpose of this research is to examine the impact of political factors on financial statement fraud in companies listed on the Iranian stock market.

This research is applied in terms of its objective and uses a mixed exploratory (qualitative-quantitative) data approach. The statistical population for the qualitative part includes document analysis, literature review, and interviews using the Delphi method. The sample for the qualitative part was selected non-randomly and purposefully from a community of financial, economic, and academic experts. The statistical population for the quantitative part comprises all university professors and economic and financial managers in the country during the year 2023. Sampling was performed using multi-stage cluster sampling, with a sample size of 210 individuals determined through structural equation modeling. The research objectives were analyzed using a questionnaire and structural equation modeling in SmartPLS software.

The results showed that the political factors are composed of two components: 1) Individual factors, including political orientation and major shareholders, and 2) Organizational factors, which in this study include political communications, retirement of provincial officials, political stability, economic policy, political changes, and government supervision. Fraud consists of two components: 1) Internal factors, including corporate governance, financial forecasting goals, active personality traits, operational characteristics, liquidity, financial stability, external pressure expectations, declining product industry customers, and industry decline, and 2) External factors, including decreased industry profit margins due to external pressures and political conditions, rapid technological changes, monopolistic conditions in suppliers and wholesalers of the industry, the need for capital increase by management, increased use of estimation bases that are allowed according to standards for a specific industry, failure to apply a reasonable basis in accounting estimates by management, the necessity for investors to compare the company with similar companies, and the lack of timely and appropriate documentation for transactions. Additionally, the results indicated that political factors have a significant impact on financial fraud in companies listed on the Iranian stock market.

The research results showed that political factors have a significant impact on financial fraud in Iranian stock market companies.

The current research was conducted with the aim of investigating the impact of the Covid-19 disclosure on the relationship between corporate governance and audit quality. The present study is an applied research in terms of implementation and an analytical-correlation research in terms of purpose, and in the category of positive accounting research. Also, it is a quantitative research in terms of the implementation process that has been done with a deductive-inductive approach. From the point of view of the implementation time frame, since the historical information of the sample companies was used in conducting this research, it is among the retrospective longitudinal researches. The companies listed on the Tehran Stock Exchange, which number is 460 from 2018 to March 2022, and it can be said that all of them have been affected by the Covid-19, constitute the research statistical population. Among this statistical population, a sample of 120 companies was selected by systematic elimination method, which was used for the models estimation and testing the research hypotheses. In the descriptive statistics section of the research, the data have been analyzed using quantitative methods, including mean, standard deviation and regression tools. Based on the obtained results, the impact of the Covid-19 disclosure on the relationship between corporate governance and audit quality in companies listed on the Tehran Stock Exchange is confirmed.

With the expansion of new technologies, especially artificial intelligence, the necessity of changing audit methods and using new technologies, including artificial intelligence, is inevitable. Therefore, the purpose of this research is to investigate the effect of using artificial intelligence on the quality of auditing financial statements. The current research is considered a quantitative research in terms of its practical purpose, in terms of its causal nature and in terms of data. The statistical population of this research is all the auditors of private institutions and government organizations, and 384 questionnaires have been collected as a statistical sample of the research. In order to collect the research data, a questionnaire was used and the structural equation method was used to test the research hypotheses. The research findings show that the use of artificial intelligence has a positive effect on the quality of the financial statement audit process. Also, the auditor's personal characteristics in using artificial intelligence systems have a positive effect on internal control strategies.

This research was carried out with the aim of investigating the effect of corporate controversies on the performance of companies in the Tehran Stock Exchange.

In this research, the required data were extracted from Rahavard Novin software, financial statements of companies and text mining, as well as the Tehran Stock Exchange website. The statistical population of the current research is the companies listed in the Tehran Stock Exchange in the period from 1391 to 1400. In order to test the research hypotheses, the combined data model was used. The software used for data analysis is Stata version 14.

The results of research hypotheses show that three performance calculation criteria (return on assets, return on equity, economic added value) are negatively affected by company controversies. In other words, increasing the level of controversy with controversial and tension-causing factors reduces the ability of management to a significant extent.

The negative perception by the stakeholders can have various consequences, including increasing financial risk, increasing the cost of debt, reducing the company's reputation and credibility, which will reduce the company's performance.Keywords: corporate controversies, company performance, return on assets, return on equity, economic added value

Financing has always been one of the challenges for new businesses and startups. Traditional financing methods often fall short in meeting the financial requirements for success in these ventures. It appears that start-up businesses need innovative financing approaches. This is particularly crucial given the significant impact of investors' decision-making errors in the economic and political landscape of Iran, leading to the emergence of behavioral distortions. Therefore, the current research aims to explore the financing strategies of start-up businesses, with a specific focus on venture capital and the influence of behavioral distortions.

The research method is descriptive-analytical, and data collection was conducted through library study.

The primary advantages of bold financial funds compared to other financing methods include the flexibility in the amount and method of repayment. Additionally, in this financing method, risk is fundamental, and the funding provider has complete control over risk management. Risk management is crucial in bold financial funds, as any mismanagement can lead to losses. Maintaining a relative stability in the fund's risk size can increase its success rate in the market. Investment management strategies that aim to keep the capital amount balanced are essential. It is important to always maintain a certain amount of fixed capital in the fund account. Another key factor in enhancing the performance of Iran's bold funds in risky conditions is predicting financial risks. Financial risk prediction is crucial as incorrect estimation and analysis can result in capital loss for funds. To predict and control financial risks effectively, funds should identify and assess each risk's impact.

In the discussions of behavioral finance, Iran's bold funds should specially investigate the behavioral characteristics that affect investors' decisions. When discussing financing start-up businesses in Iran and bold financial funds, it is crucial to consider the type of decision-making by investors and the factors that influence their decisions, while taking into account behavioral biases. This is particularly significant in Iran's financial markets, as investors' decisions are influenced by a variety of errors.

Increasing the quality of documentation can lead to an increase in audit quality and lead to an effective review and evaluation of audit evidence obtained. The present study presents a model to increase the quality of audit documentation based on the two components of moral and spiritual intelligence as well as the behavioral components of audit partners.

Semi-structured interviews were designed and conducted with 16 academic and organizational experts. The method of data analysis in the qualitative part is theoretical coding based on the grounded theory method, based on which a questionnaire was designed to evaluate the quality of audit documentation and auditors' behavioral background. In then,292  questionnaires were completed by the partners of the audit institutions. To answer the research questions, Structural Equation Modeling (SEM) and confirmatory factor analysis were used.

The results of the qualitative section showed that the quality of audit documentation has eight organizational components, complexity, time budget, fees ,team characteristics, legal, cultural and appearance. Also,the components of the behavioral background include ethics, personality, cooperation and attitude. The findings of the quantitative section showed that spiritual intelligence, moral intelligence and behavioral background have a direct effect on the quality of audit documentation, and a model was presented to increase the quality of audit documentation based on spiritual intelligence, moral intelligence and behavioral background of audit partners.

In addition to IQ, having spiritual and moral Intelligence can also maintain the ethical behavior of auditors, and the auditors have the necessary intelligence during the review and preparation of audit documentation, so that he can in

Contribution: 

Spiritual and moral Intelligence creates a kind of internal monitoring during investigation and documentation, thus ensuring compliance with ethical principles. Therefore, according to the presented model and research findings, audit authorities can use a more accurate model to compile and control the documentation of audit files, as well as the dimension of moral and spiritual Intelligence and moral, personality, cooperation and attitude can be considered as the criteria for granting the partnership of audit institutions.

The purpose of this study is to analyze the content and assess the readability and understandability of public sector accounting standards in Iran, which is useful in assessing the need to improve the development and application of public sector accounting standards and thus improve financial reporting and monitoring public sector performance. The present research is applied in terms of purpose and descriptive in terms of implementation and has been done by content analysis method. In order to find the answers to the research questions, it was necessary to measure readability and understandability, so for this type of measurement and determining the degree of difficulty, The Close Flash and Close Indicators Method was implemented, which based on this method, the texts of 16 Public Sector Accounting Standards were examined. The statistical sample was randomly selected by selecting three hundred word texts from the first, middle and last sections of each standard. The tool used in this research is a researcher-made test with a number of blanks of standard texts by selecting a simple random sample from each group. To perform the Flash / Diani method, after counting the number of sentences and syllables in each sample, the Flash score of each sample was in accordance with the readability index and the ability to understand Flash / Diani, which was localized in Persian language texts. The findings showed that according to the method of measuring the readability of Flash, most public sector accounting standards are very difficult in terms of readability and

The use of traditional variables and patterns in explaining the factors affecting the management of real and accrued earnings has faced many challenges in the literature. This article tries to fill this gap by considering different variables in the context of traditional and new theories and by using Bayesian econometrics and panel data related to 131 listed companies during the period 1380-1388. First, the determinants of real and accrued earnings management are explained theoretically, then using the "Bayesian model averaging" method; The profit management model is estimated and after calculating the variables, its effect on price manipulation is determined. Based on the results, both real profit management and accrual management have a significant effect on price manipulation in both high and low price manipulation business cycles. It has an asset index.
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The main purpose of this study is to explain the effect of confirmation bias on audit error and also to explain the moderating role of client characteristics (market value and institutional shareholder ownership) and auditor (industry specialist auditor and first-class stock exchange trusted auditor) on the relationship between them. For this purpose, a sample consisting of 1168 firm-year from listed firms on the Tehran Stock Exchange during 2012-2020, is collected and analyzed. The results show that confirmation bias has a positive effect on type I audit error and type II audit error. The results also show that the positive effects of confirmation bias on type I audit error and type II audit error are less for clients with high market value, high institutional ownership percentage, and audits performed by industry specialist auditors and first-class stock exchange trusted auditors. The findings of this research could lead to development of theoretical foundations in auditing field, especially audit judgment and audit risk assessment. Further, the study results suggest additional training targeted at mitigating auditors’ use of heuristics may be beneficial.

The basis of many auditors' functions and activities in their behavior and values should be searched, that’s why attention to professional behavior and its consequences is the most basic research topics in organizational areas. The aim of this research is Identifying pattern of Code of Ethics for Independent auditors based on a critical perspective in the view of professionals.

This research is mixed (qualitative-quantitative) that the qualitative part was conducted by the qualitative method of Grounded Theory. Seventeen elites of audit were selected by snowball sampling and Semi-structured interview were conducted to collect data. Data analysis method by Grounded theory was performed and 170 auditors in the quantitative section were selected as a statistical sample. Data analysis in the qualitative section to analyze qualitative data using documents and interview was performed by Grounded theory. In the quantitative section descriptive and inferential statistical methods and spss19 software were used.

By doing open coding, axial and selective the central category of this research criteria and indicators of auditors' professional conduct  was called and In the dimension of environmental factors economic and competitive indicators, In the dimension of organizational factors Indicators of corporate governance, organizational culture and ethical leadership, In the dimension of individual value factors Indicators of religious values and moral values, In the dimension of social factors social Responsibility Indicator, In the dimension of Individual factors  the Indicators Honesty Accountant, Accountant Confidentiality and accountant neutrality were identified.

The professional behavior of independent auditors in accounting is not a repulsive phenomenon, it requires the formation of some conditions and the implementation of some strategies; which leads to tangible consequences; which guides the person in making the right choice.

Today, identifying factors affecting the added value of the market is particularly important in terms of comparing an economic enterprise with other economic enterprises and in terms of the competitiveness of the economic enterprise. This research has been carried out with the aim of investigating the impact of sustainability reporting on the creation of added market value by companies admitted to the Tehran Stock Exchange, considering the moderating role of corporate governance factors.

In the present study, the required data were extracted from Rahavard Navin software, financial statements of companies and Sandakavi, as well as Kodal website. The statistical population of the present study is all the companies admitted to the Tehran Stock Exchange in the period from 2012 to 2022. In order to test the research hypotheses, the combined data model was used. The software used for data analysis is Stata version 14.

The results of the research hypotheses test show that the creation of added market value by the company has a favorable effect of sustainability reporting. In other words, improving sustainability reporting can significantly increase the ability of the company and the management that has the task of leading the company to create added value in the market. In addition, corporate governance factors as a control factor can cause synergy in the relationship between sustainability reporting and creating added market value by the company.

The purpose of this study is to investigate the effect of board characteristics with emphasis on criteria based on value creation for investors in companies listed on the Tehran Stock Exchange. In this study, the criteria of board ownership, board independence and board size were used to assess the characteristics of the board. In terms of classification, research based on purpose is of applied type and research method is quantitative. In order to test the research hypotheses, the audited financial statements of companies and reporting the changes of 148 companies listed on the Tehran Stock Exchange during the period 2013 to 2020 were used and the required data were extracted and using the analysis method. Multivariate regression and F-Leimer, Hausmann, Bruch-Godfrey and Bruch-Pagen tests were evaluated using R software. The results of testing the hypotheses showed that between the characteristics of the board that were evaluated using the criteria of board ownership, board independence and board size with the financial performance of companies using criteria based on value creation It was found that there is a positive and significant relationship. As a result, due to the significant effect of the characteristics of the board of directors on the performance of companies, the need to pay attention to the characteristics of the board of directors is of great importance. Therefore, according to the research findings, the importance of more effective board supervision over the activities of managers is confirmed, and as a result, it should be based on the criteria of board ownership, board independence and board size, which can improve companies' performance and cause Increase the efficiency and effectiveness of board decisions in the company and increase the value of the company and create value for investors.

The quality of the auditor’s opinion is an important factor in the long-term survival of audit institutions. In this research, an attempt has been made to provide a model to increase the quality of the auditor’s opinion based on the behavioral background, and moral and spiritual intelligence of the partners of audit institutions. The research method in the qualitative part is grounded theory. Therefore, in-depth interviews with 16 academic and organizational experts were designed and implemented. A questionnaire was designed to evaluate the quality of the auditor’s opinion and the behavioral background of audit partners. The results of the qualitative part indicate that the quality of audit opinion is influenced by five formals, Inclusivism of opinions, quantity, adaptability, and explanatory paragraph, as well as the behavioral background is influenced by the ethical, personality, cooperation, and attitude components. In the quantitative part of this research, 292 questionnaires were completed by the partners and the results of the path analysis showed that the priority of spiritual intelligence, followed by moral intelligence and behavioral background have a direct impact on the quality of the auditor’s opinion. The results of this research can be used to increase the quality of the auditor’s opinions and improve decisions and effective supervision in the field of auditing

Governments, through financial services organizations, enact regulations to improve financial literacy and inclusion for consumers or the general public. According to these regulations, all financial service businesses are required to prepare an activity plan to promote financial literacy in the society. The implementation of the plan can be part of the company's social responsibility activities and as an effort to support programs to increase financial literacy and strengthen financial inclusion so that they can have a closer and more intensive interaction with people directly. Therefore, the purpose of this article is to investigate the effect of financial literacy and attitude towards money with the mediating role of social responsibility on financial well-being.This study uses a mixed approach (primary qualitative and quantitative case study). The number of sample members was used from Cochran's formula for unlimited society and data was collected from 398 people through a questionnaire among managers, experts, students and ordinary people living in Tehran and in the time period of 1400. Structural equation modeling method and PLS software were used to test the hypotheses.The results of the structural model of the standard coefficients of financial literacy and attitude towards money on financial well-being equal to 0.407 and 0.314, as well as the standard coefficients of financial literacy and attitude towards money with the mediating role of social responsibility on financial well-being are estimated to be equal to 0.253 and 0.521, which show that The variable of social responsibility has an effect on the relationship between financial literacy and attitude towards money on financial well-being. Learning experiences increase understanding of the importance of ethics and personal responsibilities and help individuals develop interpersonal skills, cultural skills, and moral sensitivity while improving technical skills in their field.

The purpose of the present study is the theoretical review of managers' behavioral trait of overconfidence in managerial decision making. The method of the current research is historical exploration within the framework of library study as a theoretical-analytical research. Managers who have a high level of self-confidence are mostly optimistic about their decisions and their impact on investment decisions. Financial reporting risk in companies with optimistic managers is higher. In general, there is a favorable level of managerial overconfidence that brings about more benefits for the managers in their occupation. However, when it goes over its favorable level, it would lead to inefficient investment and may even damage the value of the company. It is suggested to legislators and stockholders in companies to pay more attention to managers' traits and their commitment to accounting standards and principles in order to decrease the risk of financial reporting deviation in corporations. In this regard, improvement of the organizational structure of companies can be effective.

The purpose of this research is to provide a model for the auditor's behavioral bias with a combined approach (foundation data and structural rates). The first stage of this research was conducted in the framework of a qualitative approach and by applying the foundation data research method, and also in the second stage, the relationship between independent variables and dependent variables was measured with structural equations to check the effectiveness. The data collection tool was semi-structured interviews, and in order to collect information, interviews were conducted with 20 audit experts using the targeted sampling method. And information was collected through in-depth interviews. The time domain of this research is for the years 1399-1400. Data analysis was done in three stages of open, central and selective coding. The qualitative model of the research was designed and the structural equations confirmed the existence of relationships.

The role of investors in supporting innovations in companies listed on the Tehran Stock Exchange is important today. Due to the importance of this issue, the present research has investigated the impact of investors' feelings (retail and institutional) on the innovation of companies admitted to the Tehran Stock Exchange during the years 2017 to 2021. The research method is correlation based on regression and based on panel data. The statistical population of this research is made up of all the companies Listed to the Tehran Stock Exchange, and 90 companies were selected by the method of systematic removal. The results of this research regarding the first hypothesis show that investor sentiments have a positive and significant effect on firm innovation. Also, the analysis of the second hypothesis showed that institutional investors have a direct and significant effect on the firm innovation.

Reliability and fair presentation serve as the main factors among all audit objectives through which the reliability of financial statements can be achieved. However, reliability and fairness assessment are affected by audit technologies. Manual audit procedures hardly provide sufficient support for auditors to reach an audit judgment about the fairness of the entire set of financial statements. but the use of artificial intelligence increases the quality of the audit process and consequently solves complex audit problems and increases accuracy and efficiency, which ultimately results in improving the audit performance through the fair and reliable presentation of audit reports as two of the important goals. Presenting the auditors' report. The main goal of this research is to design a conceptual model for assessing the quality of the financial statement audit process using artificial intelligence with a grounded theorizing approach. The statistical population includes people who are experts and professionals in the field of auditing, who are somewhat familiar with the concepts of artificial intelligence. A total of 16 people were selected using the purposeful sampling method. The data was collected through in-depth and semi-structured interviews. In this research, through coding and classification of concepts and categories, all concepts are related to each other. The findings of the research show that the quality of the audit process of financial statements by means of artificial intelligence is influenced by the collection of audit evidence, advanced software languages, the mechanization of activities, the development of individual auditors' skills, and the use of large data extraction models. Considering the causal factors, strategies were presented to improve the quality of the audit process of financial statements, which are created in the context of background and intervening factors.

Economic factors based on the economic values of companies are special in terms of comparing a company with other economic companies and the competition of the company. This research has been carried out with the aim of investigating the relationship between corporate controversy and value creation based on the moderating role of environmental, social and corporate governance sustainability. The statistical population of the current research is all the companies admitted to the Tehran Stock Exchange in the period from 2012 to 2021. The combined data model used to test the research hypotheses. The software used for analysis is Stata version 14. The results of the research hypotheses test show that the three indicators for calculating the value of value (economic value added, market value added and cash value added) have an adverse effect of corporate controversies. In addition, the results of the research show that companies that have positive results in environmental, social and corporate governance factors generally gain the trust of investors, creditors and shareholders, which in turn reduces the negative impact of the company's controversy on the creation of value by the company.

Today, social problems are among the issues that have been the subject of political debates, and the search for solutions to these problems has become particularly important. Social responsibility accounting is a response to these problems that by considering the social consequences of decisions, such as their economic effects, tries to expand the scope of traditional accounting and requires new criteria to define social goals and assess progress in achieving these goals. Therefore, the purpose of this study was to identify and rank the impact of accounting on social factors. This is a practical and descriptive-exploratory and correlational research that was conducted in 1400. The statistical population in the stage of identifying the components of the research model, the opinions of 20 experts familiar with accounting by snowball method were used. The city of Tehran was used. In the present study, in order to analyze the data of the qualitative section using the analytical techniques of Strauss and Carbin (1998), the concepts as a unit of analysis in the levels of the whole text of the interview were extracted with open source and for the findings of the quantitative part of the modeling method. Structural equations and smart pls software and Friedman test were used to rank the components. Finally, the results showed that accounting has a positive and significant effect on social factors such as investment decisions of investors, creditors in maintaining their interests, banks and financial institutions in accreditation, tax organization in fair tax collection and also the average rating, component. Assisting the tax organization by speeding up the taxation process with various methods of the accounting system has the highest rank and helping owners and investors to use their funds and the legality of their use is of the least importance to respondents.

The purpose of this study is to investigate the effect of managers' skills and experiences with emphasis on value-based criteria for investors in companies listed on the Tehran Stock Exchange.In this study, the criteria of education, literacy, duality, tenure and managers' salaries were used to assess the skills and experiences of managers.In terms of classification, research based on purpose is of applied type and research method is quantitative.In order to test the research hypotheses, the audited financial statements of companies and reporting the changes of 148 companies listed on the Tehran Stock Exchange during the period 2013 to 2020 were used and the required data were extracted and using the analysis method. Multivariate regression and F-Leimer, Hausmann, Bruch-Godfrey and Bruch-Pagen tests were evaluated using R software.The results of testing the hypotheses showed that there is a positive relationship between managers 'skills and experiences that were evaluated using education, literacy, duality, tenure and managers' criteria with corporate financial performance which was evaluated using value creation criteria. And there is meaning.As a result, despite the significant impact of managers' skills and experiences on companies' performance, the need to pay attention to managers' skills and experiences is of great importance.The findings of this study show that managerial skills and experiences can improve inefficiencies and, by gaining more resources, promote investment at higher levels, thus increasing the value of the company and the capital. Investors also create value.

In the accounting literature, the decision-making approach as a dominant theory in accounting explains the theory of the company. The aim of this study was to provide a model of the effect of decision-making styles on scenario-based profit management by considering five personality factors in financial managers. Descriptive research method is correlation. Decision-making styles are independent variables and profit management is the dependent variable, and the five personality factors of Neo are the moderating variables. The statistical population includes all the financial managers of the member companies of the Tehran Stock Exchange in 1400. The total number of companies is 540 companies, and finally 120 companies were selected as a sample after screening (systematic exclusion). In order to measure the profit management based on the study of Klikman and Henning (2000), a scenario was first designed and then the scores extracted from the scenario were considered as the score of profit management. The tools used include Scott and Bruce's general decision-making styles questionnaire and Neo's five-factor questionnaire. Structural model with Smartpls software was used to analyze the results. The results showed that 45.7% of the changes related to scenario benefit management by decision-making styles interacted with extraversion personality trait, 51.4% interacted with flexibility trait, 42.2% interacted with adaptability trait, 6.6 46% is explained by the interaction with the characteristic of conscientiousness and 46.8% by the interaction with the personality characteristic of neuroticism. And due to the importance of personality traits in the decision-making process of managers, the implementation of personality tests during the selection of managers can be one of the most essential parts of recruitment and selection of human resources.

Considering the importance of disclosing key items in the audit report, the purpose of this study was to investigate the effect of the audit report disclosing key items model on companies' business failure to examine the extent to which disclosing key items in the audit report will be able to reduce The failure of corporate business and investors relying on the disclosure of such information to make decisions in capital market companies.

in this research, the combined research method (qualitative-quantitative) based on Gillers approach is used in data analysis of the foundation (contextual theorizing). For this purpose, a survey of 13 experts and specialists in the auditing profession examined the impact of disclosure of key items in the audit report. The work of companies listed on the Tehran Stock Exchange was presented.

The results led to the formation and presentation of a model that in this model in the qualitative part indicates the existence of 3 categories, 6 components and 31 concept codes. But the target population in a small part was 202 managers and brokers of Tehran Stock Exchange companies. The results in the quantitative part showed that the disclosure of the key items of the audit report has a negative and significant effect on the business failure of the Tehran Stock Exchange companies.

Disclosure of key audit items can not necessarily be considered to increase the decision-making power of external stakeholders, because by auditing and evaluating the company's performance, the auditor can mention various points to the board and directors of companies, their level of knowledge to better align their functions with accounting standards and Strengthen the audit. Therefore, based on this result, it was found that disclosing key items in the audit report according to existing standards can reduce the level of failure of capital market companies' businesses.

Contribution:

 The Knowledge In addition to developing the literature on disclosure of key items in the audit report, this study leads to the right decision of stakeholders and investors to rely on the disclosure of such information to make decisions in capital market companies.