محبوبه جعفری

Making changes in the tax system is one of the basic and important needs for increasing government tax revenues. To achieve this, the tax system must move in a direction that increases the tax base. One of the most important solutions can be reducing tax exemptions and deductions. Since tax deduction plays an important role in determining tax revenues, ignoring its effect in tax studies can lead to misleading results. To address this research gap, this study uses a three-part dynamic general equilibrium model to estimate the Laffer Curve and investigate the effects of tax deductions on the curve and taxable income.

The analysis focuses on the household, business, and government sectors, highlighting the significance of tax deductions within each.
Findings from this research show that, in the absence of tax deductions, the optimal tax rate for maximizing tax revenue in terms of labor income is below 45%, while for capital income, it is below 40%. In contrast, when tax deductions are present, tax rates exceeding 50% and 55% maximize tax revenue for labor and capital income, respectively. Furthermore, the elasticity of taxable income for both labor and capital remains relatively constant across scenarios, with a slightly higher value observed when deductions are considered. Regarding capital income, the elasticity consistently exceeds 1 due to the presence of varied capital deductions. In both cases, the elasticity exhibits a downward slope, gradually decreasing as the tax rate increases and approaching a value of 1. In contrast, the ETI associated with labor income remains below 37%, regardless of the presence or absence of deductions.
Furthermore, under tax revenue elasticity, the rate of reaction to the tax rate for the labor force is almost uniform in low tax rates and has a downward trend with the increase of the tax rate in all three cases (considering and not considering deductions). But in the case of reductions in the labor force, the amount of reaction is higher than the other two cases. While the elasticity of tax income from capital gains due to capital depreciation deductions is always greater than 1 and is downward in all three cases and gradually decreases with the increase of the tax rate and approaches 1.

In the current research, to understand the effects of tax exemptions and deductions in the economic system, an attempt has been made to analyze the effects of tax deductions on the government tax revenues and the elasticity of taxable income and tax elasticity, in a simple three-part dynamic general equilibrium model including households, firms and government, three special cases regarding the absence of tax deductions and social security premiums should be investigated. To evaluate and estimate the model, first the calibrated parameters in previous studies were collected and then the results were obtained through MATLAB software.

One of the important results of this research is the changes in the government tax income and the reaction of individuals in the form of taxable income, caused by the consideration and non-consideration of deductions and tax exemptions on the household and corporate sectors.
As it can be seen, tax revenues in the scenario of removing tax deductions are more than the other two scenarios, i.e. considering deductions, on the other hand, the elasticity of taxable income in the presence of tax deductions show a greater reaction than in the case of not considering tax deductions.
Iran has been experiencing consecutive budget deficits over different periods. As a result of reduced oil revenues much greater attention has been drawn to a more efficient and effective taxing system. So, a substitution in the government revenue system can potentially deminish the over-dependence of the Iranian economy on oil revenues, which can lead to far reduced deficits both in the long and short term.
In terms of deductions and exemptions as a factor affecting tax revenues, it can display a more realistic picture of an economy and take into account the existing economic realities. Therefore, the tax system should act in such a way that it moves in the direction of expanding the tax base. One of the solutions for this is realized through elimination of tax exemptions and deductions. It seems that such policies can prevent tax evasion, collecting more tax, and ultimately increase the motivation for work and activity and cause economic growth and prosperity

Considering the importance of adolescent health and the effectiveness of self-regulation strategies, this study was conducted with the aim of determining the effect of education based on self-regulation strategies on the promotion of physical activity in adolescent girls.

This quasi-experimental study was conducted in 2022 on 60 teenage girls referred to the health centers of Ferdous City, Iran. Sampling was performed using a simple random method, and qualified individuals were divided into two intervention (n=30) and control (n=30) groups. The training program based on self-regulation theory was held for the intervention group in 3 sessions. The participants were evaluated in two stages, before and three months after the educational intervention, by completing a standard short questionnaire on physical activity, self-regulation of exercise, and a researcher-made questionnaire for measuring awareness, whose validity and reliability were confirmed. Data analysis was performed using independent and paired t-tests and chi-square test.

Before the educational intervention, there was no significant difference between the two groups in terms of demographic variables and self-regulation strategies (p>0.05); however, after the educational intervention, a significant difference was observed between the goal setting and planning strategies (p=0.001), and the mean of these variables increased in the intervention group three months after the educational intervention which was 15.36±3.09 and 17.87±6.11 compared to before, 14.95±4.84 and 12.78±3.37, respectively.

Considering the effect of self-regulation strategies on the physical activity of adolescents in this research, it is recommended to pay more attention to training based on these strategies.

The ever-increasing development of information technology is moving at an increasing speed. In this regard, in order to meet the need for quick, effective and quality access to information on all aspects of the operations of today's organizations. It has an impact on the accounting and management information systems of organizations. Therefore, auditors of modern systems also benefit from the results of this technology to improve effectiveness and efficiency.  Regarding, information technology is a key element in eliminating time and place limitations and providing better and faster access to updated information by auditors. Therefore, this research tries to present the optimal and practical model of information technology in auditing with a pragmatic approach The method used in this research is field, factor and data collection analysis. According to the mentioned case, the statistical community includes people active in the auditing profession. In this field, a questionnaire was prepared and completed in 1402 (S.H). In order to implement the combined method of this research, first, using the multifaceted grounded theory method, using interviews and searching in previous researches, the research variables were identified and the influential factors were finalized using the Lauche index. The research questions were analyzed using factor analysis and the optimal model was prepared and presented. At last, the results showed that the identification of the main stakeholders inside and outside the organization, governance structure, reporting and audit organizational position, accountability and performance management, factors related to human resource management, factors related to programs and policies of audit professional performance, gaining knowledge of controls. The interior of the owner, the audit objectives, the audit process related to transactions, content tests, parallel simulation, monitoring and reporting the results, have an impact on the optimal and applied model of information technology in auditing with a pragmatic approach.

An appropriate level of professional skepticism is necessary for a high-quality audit, for this purpose, this paper aims to investigate the effect of two interventions, perspective taking and incentives, on auditors’ professional skepticism when auditing complex estimates. Specifically, this paper examines the different ways that perspective taking (management versus inspector) and incentives (absent versus reward versus penalty) combine to impact skepticism. The statistical population of this research includes all auditors working in trusted audit institutions of Tehran Stock Exchange Organization. The sample of the study consisted of 234 auditors working in trusted audit institutions of Tehran Stock Exchange Organization in 2023 who were selected by random sampling. To investigate hypotheses, an analysis of variance and SPSS software were used. Results indicate that in the absence of incentives, adopting a management perspective raises professional skepticism when measuring skepticism as appropriateness of management’s fair value estimate while adopting an inspector perspective raises professional skepticism when measuring skepticism as need for more evidence. Evidence has also been obtained that the use of incentives along with the adopting a perspective raises the auditors' professional skepticism. This paper extends the literature by shifting the focus from a single perspective to a comparison of two perspective-taking approaches and discusses how each of these approaches enhances professional skepticism.

Professional skepticism is an attitude that includes a questioning mind that makes to be alert to conditions indicating fraud, management bias, and inconsistencies across evidence. An appropriate level of professional skepticism is essential to a high-quality audit, for this purpose, this paper aims to investigate the effect of partner communication of fraud likelihood and skeptical orientation on the level of professional skepticism in auditor judgments. This study examines the effect on professional skepticism of the partner’s communication on the likelihood of fraud (making their own view known, making management’s view known or not making any view known) and the skeptical orientation being encouraged (outward orientation towards the veracity of management representations and/or inward towards the fallibility of the auditor’s judgment processes). The statistical sample consisted of 185 auditors working in trusted audit institutions of Tehran Securities & Exchange Organization in 2023 who were selected by convenience sampling. To investigate hypotheses and analyze data, an analysis of variance and the SPSS software were used. Results indicate that auditors exhibit higher levels of professional skepticism when the partner expresses management’s view, rather than their own view or no view, that there is a low likelihood of fraud. Also finding indicates emphasizing an inward skeptical orientation was not found to be more effective in encouraging professional skepticism in audit judgments than emphasizing an outward skeptical orientation.

If in today's world, in business units, the focus is only on increasing the interests of capital providers and shareholders and profitability is the criterion of the success of the business units without considering the social and environmental effects, this view is a wrong interpretation of success, so business units have responsibilities beyond their traditional role (profitability) and must be accountable for the impact they have on their environment and society. The purpose of this study is to investigate how social responsibility is expanded, to pay more attention to sustainability reporting and research in this field and to encourage researchers to move towards exciting and challenging social and environmental accounting and auditing research. Therefore, the research method used in this research is to review the research literature with the aim of identifying barriers to sustainable development goals and providing guidelines for researchers interested in research in this field. Methods used to gather information include searching for books, documents, websites, and publications. This study reveals the importance of corporate social responsibility, environmental accounting and auditing and sustainability and research in this field, and therefore it is important that standard setters in the accounting profession set standards on social issues and sustainability.

Financial health means the ability to profitability and continuity of activity of the economic unit, which is very important for all shareholders and stakeholders, and basically all stakeholders in economic units are interested in having appropriate tools that can assess and predict the profitability and continuity of activity. The purpose of this study is to identify the factors affecting financial health and predict the degree of financial health of companies listed on the Tehran Stock Exchange. For this purpose, the data of 138 companies (1104 companies-years) during the years 2011 to 2018 and Matlab software were used to test the research hypotheses. Variable selection test performed using artificial intelligence algorithm to analyze neighboring components showed that among the criteria of the management system, the ratio of non-executive managers, the ratio of institutional owners, the size of the audit committee and the independence of the audit committee and change of CEO to explain the financial health of companies. Also, in order to predict the degree of financial health of companies listed on the Tehran Stock Exchange, the decision-oriented algorithm of the decision tree was used. The financial health of companies listed on the Tehran Stock Exchange

Fintech affects banks' risk management, and banks tend to improve the level of Fintech in their financial system by increasing risks; Liquidity, credit and systemic risks are the most important risks identified in the banking industry, but what causes the collapse of the entire banking system; Systemic risk is caused by the nature of the spread of this risk from one bank to other banks. Systemic risk occurs when the instability of one financial institution spreads to others, potentially causing a domino effect that can lead to broader economic effects. Identifying systemic risk is very important for monetary and financial supervisory organizations. The deployment and development of fintech has significantly affected banking systems. Increased systemic risk can hinder support for sustainable global development, especially in emerging economies. There are several indicators to calculate this risk; Among these indicators, we can refer to conditional value at risk (CoVaR), TENET (developed CoVaR model), final expected deficit (MES), systemic expected deficit (SES), systemic risk (SRISK), epidemic models (SIR). The results of the conducted research indicate the high level of systemic risk in Iran; Also, according to research, the amount of this risk is higher in state banks than in private banks. It should be noted that all three categories of intra-company, extra-company variables and diversification of bank income and assets (bank portfolio management) have a significant effect on systemic risk; This indicates the complexity of the dimensions of the formation of this type of risk.

The main goal of education in any society is to improve the learning process in students, and one of the important results of this is to cultivate students' critical thinking. Many factors are involved in the realization of this, one of these factors is the teaching method, which is very important in the learning and performance of learners. Problem-based teaching method is one of the student-centered teaching methods. This method is recognized by researchers as an effective teaching method that increases academic performance and maintains students' knowledge in teaching and learning several subjects, including accounting. However, no known studies have examined problem-based method processes for use in classrooms in accounting teaching and learning. This seems to have made it difficult to apply it to teaching and learning accounting at the advanced and basic levels. This study emphasizes the theory of social learning, which states that if students actively participate in classroom work through the method of mitigation on the problem, then progress in knowledge occurs and increases the efficiency and effectiveness of student' learning.

Tax is considered as the main tool for earning income for governments to achieve their economic and social goals. On the other hand, tax expenditures lead to the withdrawal of liquidity from companies and reduce stockholders' dividend, so corporate executives try to reduce or postpone their income tax. The purpose of this study is to Modeling for Identifying Effective Factors Affecting Tax Reporting Aggressiveness in Iran capital market. In this study, effective factors on tax reporting aggressiveness based on empirical studies, theoretical foundations and principal component analysis (PCA) method are divided into four financial, non-financial, governance and managerial indicators. In order to test the research hypotheses, 75 companies listed in Tehran Stock Exchange during 2008-2017 were surveyed. Since the dependent variable is a virtual variable, logistic regression and correlation methods have been used to estimate the model. The results show that financial indicators have no significant relationship with tax reporting aggressiveness, but non-financial, governance and management indices have significant relationship with tax reporting aggressiveness. Other findings indicate that sovereign, managerial, non-financial and financial indices have the most impact on tax reporting aggressiveness, respectively. Other findings indicate that governmental, managerial, non-financial and financial indices have the most impact on bold tax reporting, respectively.

 Credit risk assessment is one of the most challenging issues in the banking sector. The main problem is the correct modeling of this type of risk. Variety of variables affecting credit risk and The lack of a specific model is one of the most important reasons for the failure of traditional models. Based on this, the aim of this research is to model the credit risk of Tejarat Bank in different economic regimes.

 The time period of the research is (2017-2021) and it has been selected from among 105 thousand customers of Tejarat Bank. information on indicators affecting credit risk was entered into BMA, TVP-DMA and TVP-DMS models. After estimating the model, 8 main variables were identified.

 the effect of non-fragile variables on the credit risk in the Markov switching model was analyzed. most of the variables, have a negative and significant effect on the level of credit risk, and by moving from high prosperity to deep recession, the impact of variables on credit risk has increased.

Originality / Value: 

The results showed that the optimal credit risk model is different in each bank. Based on this, an optimized model was designed Only for credit risk in Tejarat Bank based on Bayesian averaging patterns. Credit risk in the state of economic recession has a higher sensitivity to its explanatory variables.Also, based on the results, it was determined that indicators related to fintech have a significant effect on the level of credit risk in Tejarat Bank.

While a great number of researches have focused on identifying the factors affecting carbon emissions, the role of economic policy uncertainty (EPU) on environmental quality has been less studied in the energy-environment literature. In this regard, the purpose of this study is to investigate how economic policy uncertainty affects CO2 emission in the group of developing countries with the highest levels of pollution. In addition, the moderating effect of economic policy uncertainty on CO2 emissions from renewable and non-renewable energy channels has been studied.  The results show that there is bidirectional causality between economic policy uncertainty and CO2 emissions. Then, a panel data model by the Generalized Method of Moments (GMM) is estimated to address the endogeneity problem. We find that increase in economic policy uncertainty has led to higher CO2 emissions. Furthermore, our findings underscore that 1 percent increase in the consumption of renewable energy has led to decrease CO2 emissions by 0.026 percent. In contrast, the consumption of nonrenewable energy has led to increase in CO2 emissions by 0.98 percent. Also, the results show that increase in economic policy uncertainty has led to a reduction in non-renewable energy consumption and thus a reduction in CO2 emissions during the period 2004 to 2020.

Financial inclusion and climate change are two important aspects of development. The issue of whether financial inclusion will improve environmental quality or not is contentious. It can provide a good perspective for countries to plan for economic development. We estimate dynamic relationship between financial inclusion and CO2 emission in developing countries with the highest level of pollution. Firstly, by using causality test of Toda and Yamamoto (1995) bidirectional causality between environmental quality index and financial inclusion has been confirmed. Then, we use the Principal Component Analysis (PCA) to construct index for financial inclusion. Then, a panel data model by the Generalized Method of Moments (GMM) is estimated to address the endogeneity problem. We find that financial inclusion has led to higher CO2 emissions. Thus there have not been synergies between financial inclusion and environmental quality. Furthermore, our findings underscore the significant role of higher GDP, urbanization, industrialization, and increase in energy intensity contribute to higher level of carbon emissions in developing top-18 emitter countries. Interestingly, openness to trade seems to reduce CO2 emissions.

The globalization and increasing convergence of economies and markets, the expansion of international relations and the increase in global trade have raised the issue of how the monetary policy changes in large economies such as the United States and Euro area countries may affect the other countries. In this paper, we use a structural vector auto-regression (SVAR) approach to assess the spillover of ECB policy on Iran according to trade channel. Subsequently, we use the Factor Analysis to construct a synthetic index of overall Euro area monetary conditions (MCI) over the period of 2001:1-2019:4. This MCI captures both conventional and unconventional policies in Euro area countries . We find that a monetary tightening leads to a drop in Iran’s production, export, and import, peaking after 6, 5 and 6 seasons. Furthermore, the ECB policy leads to a significant depreciation and higher inflation in Iran. The results are robust than the order of variables.

This study was designed to provide a model of the impact of organizational culture on the role of the auditor in the fight against corruption. The method of this research (including two spectrums of qualitative-quantitative study) with a sequential exploratory approach. The statistical population of this research includes academic experts in the field of auditing and senior managers of auditing firms. In the first stage, through semi-structured interviews with experts, as well as through the study of research literature, the dimensions and components of organizational culture affecting the auditor's role in combating corruption were identified. For this purpose, using non-probabilistic judgment sampling and snowball sampling, the interviews were continued until theoretical saturation, which was achieved by interviewing 10 theoretical saturation experts. In the second stage, after extracting the indicators related to the components by studying the research literature, by distributing a questionnaire using Delphi sampling method among a sample of 20 professors in the field of auditing as well as senior managers of auditing firms, the validity (necessity) of the indicators using Approved from the Lawshe index. After determining the validity of the indicators, a questionnaire in Likert scale (based on the remaining indicators) was prepared again and redistributed among the statistical population in order to discover the most important indicators. For this purpose, factor analysis method was used. Finally, the model of the impact of organizational culture on the role of the auditor in the fight against corruption was developed in 4 dimensions, 12 components and 31 indicators.

While most literature on natural resource curse highlight its effect on the growth rate and the level of income, this paper shifts the focus toward the effect of oil dependence on the distribution of income in oil-rich developing countries (includiong Iran and 18 other countries). Moreover, the paper studies the impact of institutional quality and the interaction effect of different institutional quality measures and oil dependence on the distribution of income over the period of 2000-2017. We estimate a set of panel data models using the Generalized Method of Moments (GMM) to address the endogeneity problem. We find that oil dependence leads to increasing income inequality. Furthermore, our findings highlight the role of human capital, increase in gross domestic product per capita, and institutional quality improvement in decreasing income inequality. These results are robust to the way the quality of institutions is measured. Moreover, we find a threshold level for institutional quality above which the oil curse vanishes. Our finding, hence, highlights the crucial role of institutional quality in offsetting the positive effect of oil dependence on income inequality.

Covid-19 disease is a disease that has surprised medical science in the face of unexpected manifestations, with the exception of the respiratory system, almost all organs of the body are affected by Covid disease. This conflict will be more severe despite the underlying diseases, the history of kidney diseases, and so on. Therefore, the present study was performed to evaluate renal manifestations in patients with Covid-19. The present study is a review by searching the Pubmed, New England Journal of Medicine and Uptodate databases, which found 109 articles during the three stages of screening in the search process and applying inclusion and exclusion criteria, kidney involvement is not very common during the initial infection, but degrees of this involvement occur in the course of the disease, the most important of which is acute kidney damage. However, we have no evidence that, chronic kidney patients and those receiving immunosuppressive therapy for any reason, have a higher risk of developing Covid disease and its severe forms and higher mortality. Vaccination in these patients should be done according to the plan and even in some of these patients an additional dose of vaccine is recommended.

Due to the importance of identifying the factors affecting financial health and predicting the degree of financial health of companies in this study, appropriate indicators have been identified to explain financial health and also predict the degree of financial health of Tehran Stock Exchange companies with an approach based on artificial intelligence. For this purpose, the information of 138 companies during the years 1390 to 1398 and Matlab software were used to test the research hypotheses. Accounting performance criteria used in this research: systematic risk, long-term debt to total assets ratio, current assets to total assets ratio, working capital ratio, instantaneous ratio, account receivable to total assets ratio, return on assets, company growth, growth Sales, are. The results showed that the artificial intelligence algorithm method with a power of more than 90% has the ability to predict the financial health of companies and also among the criteria of financial performance, company growth, return on assets, sales growth and current assets to assets to explain the financial health of companies have the highest impact.

The global crises of the last few years have led to development of public sector reporting across public administration areas such as performance, sustainability, environmental and social reporting. In addition, it causes integrated reporting to be considered as the dominant approach. This study is aimed to examine effects of integrated reporting quality on corporate valuation and future corporate performance, focusing on complexity and external financing needs. For this purpose, data is collected from 120 firms listed in Tehran Stock Exchange for a period from 2011 to 2017 and hypotheses are tested using panel data regression model. Integrated reports providing transparent and comprehensive information optimize internal decision-making which results in improvement of corporate performance. Research findings show that there is a significant positive relation of firm size and growth opportunity to integrated reporting quality. Moreover, results indicate a significant negative relation between institutional ownership and integrated reporting quality. However, according to findings, there is no significant relation between corporate governance quality and integrated reporting. ‌

 Given the importance of taxes and tax revenues in the economic development of the country and the realization of macroeconomic goals, designing a model for tax compliance of companies in the Iranian tax system is inevitable and important. Due to the necessity of the subject, the purpose of this study is to provide a model for tax compliance of legal entities based on the underlying theory in the Iranian tax system. For this purpose, 25 tax experts were interviewed (Deputy Minister of Taxation, Heads of Tax Affairs and Department and Senior Tax Auditors) and using the method of grounded theory research, a model including causal conditions, strategies, bed conditions, conditions Intervener and implications for corporate tax compliance in the Iranian tax system were presented. Developing and facilitating the relationship between taxpayers and the tax administration by using software tools and identifying the factors affecting corporate tax compliance, including cultural, economic and non-economic corporate, is one of the achievements of this study that helps increase corporate tax compliance.

Iran has limited water resources, and more than 90% of its water is used in the agriculture sector. Virtual water exchange plan is a suitable method to optimize water consumption in the agricultural sector. Attention to water resources, economic factors, technology and transportation, society, and the environment is necessary to examine the suitability of virtual water exchange plans between regions. To do that, this study using the principal component analysis (PCA) method, and an integrated water-ecosystem- economy index has been constructed that includes the indicators of resources, technology, and transportation, economy, society, and environment. The suitability of the virtual water exchange plan in wheat, barley, and paddy products for each province has been investigated based on an integrated index. The results show that Kermanshah, Ilam, and Fars are good and North Khorasan and Golestan are weak for the exchange of virtual water of wheat. In the barley, Chaharmahal Bakhtiari has a good condition, and Khorasan Razavi has a weak condition. For paddy, Mazandaran has a good, and Gilan and Golestan have a weak condition.

The purpose of this paper is to estimate the systemic risk of the banking industry, considering the structure of banks' balance sheets in the interbank money market. To do this research, it develops a network model based on banks' balance-sheet interdependence to analyze how the liquidity risk in a bank moves to other banks. The model shows that liability of the typical bank is an asset in the balance sheet of other banks. When a borrower bank runs out of liquidity and fails to commit to settling its debts in the interbank money markets, lenders run short and reduce their activities in the interbank money market, leaving other banks with liquidity constraints. In fact, a crisis in one bank moves to other banks, which may pose a risk of transmission. In this paper, to measure the systemic risk, the liquidity index in the interbank money market is introduced that is the weighted average of banks' liquidity position. We use daily transactions in the interbank money market from 2013 to 2019 and apply Adrian and Brunnermeier (2016) ∆CoVaR measure and quantile regression to estimate the systemic risk.

The method of collecting data includes document information and record data from interbank money market transactions extracted from the central bank website. In this study, the sample consists of daily transactions of reciprocal deposits of 32 active banks in the interbank money market between November 2013 and July 2019. The interbank money market started its operation in 2009 with two banks. The volume of interbank transactions has increased significantly in the last decade so that in 2019 the volume of transactions is 2.4 times the total liquidity of the economy. The method of data analysis is a quantitative one using E-views software and MATAB software, respectively. To estimate △CoVaR, we first considered two Quantile regression models for 95 and 50 percent Quantiles using ordinary least squares (OLS). All parameters were statistically significant. To estimate the VaR of the stock market and banking system liquidity indices, we first considered the conditional variances of these two indices using the GARCH family models. We estimated different GARCH models and the best model fitted to the data. In the next stage, we used estimated conditional variances to estimate conditional VaR(CoVaR) for two different 95 and 50 percent quantiles based on the estimated parameters of quantile regressions. At the last phase, we calculated △CoVaR based on estimated CoVaR for two quantiles.

The results of the research showed that the null hypothesis of normality of distribution of both stock market index and liquidity status of the interbank money market is rejected based on Jarque-Bera, Andersen-Darling, and Cramér–Von Mises statistics. Dickey-Fuller and Philips-Peron unit root test results showed that both variables are stationary. The results also indicated that the distribution of ∆CoVaR is not normal. Based on the average of ∆CoVaR,  in the case of a banking system liquidity crisis, the stock market index will decrease by 2081 units per day on average. The maximum decrease in the stock market is 7088 units in the case of a banking crisis. Concluding: The research result indicates the interdependent structure of banks' balance sheets in the interbank money market. According to the results, the central bank, as a market monitoring authority, should control daily transactions in the interbank money market. It also should take the structure of banks' balance sheet interdependence into consideration in the estimation of the banking system systemic risk.

Recency bias as one of a variety of behavioral phenomena, is been a while has entered into economic and financial discussions. Similar phenomena have been discussed in terms of content over and over again and its case in capital markets has been approved in some cases. In this situation, the vacancy of such topics in accounting issues is felt. Accordingly, this study tries to focus on the capital market mechanisms and using accounting information, investigate the role of accounting information quality and recency bias on the relationship between profitability and stock returns.For this reason, the data from 101 listed firms in Tehran Stock Exchange during the period of 2008 to 2017 and data-based multivariate regression were used. The results showed that the accounting information quality criteria significantly changes the relationship of recency bias behavior on the basis of earnings per share with corporate stock returns.

The global crises of the last few years have led to public sector reporting now extending across public administration areas such as performance, sustainability, environmental and social reporting, and integrated reporting as the dominant approach. The purpose of this study is to examine the implications of integrated reporting quality on corporate valuation and future corporate performance, with an emphasis on the complexity and needs of external financing.For this purpose, data on companies listed in Tehran Stock Exchange and Tehran Stock Exchange for a period of 7 years between 2011 to 2017were extracted for 120 companies and combined data regression model was used to test the hypotheses.The capital market has a positive attitude towards companies that use an integrated reporting approach to present their information. And this positive attitude leads to increased corporate value. Financial statements presented using a set of common accounting standards can help investors better understand the different investment conditions. A positive relationship between company valuation and integrated reporting in the company Higher organizational complexity is stronger, indicating that integrated reporting leads to more transparent and better information delivery in high complexity companies. In fact, integrated reporting can alleviate the problems of companies in need of financing by reducing ethical risk and information asymmetry. The integrated reporting framework integrating financial and non-financial issues plays an important role in improving the performance of the company. Integrated reporting through transparent and comprehensive information enables internal decision makers to make optimal decisions that will improve the performance of the company.

Cognitive styles are considered to be a constant feature in the organization and processing of information and comprise a set of orderly mental behaviors that deal with mental maps and problem-solving. The purpose of this article is to study the effect of Kolb's Cognitive Styles of auditors on fraud risk assessment. Kolb's cognitive styles include convergent, divergent, Assimilator, and Accommodator styles. The statistical sample of the research consisted of 539 auditors working in the auditing institutes of the Iranian Society of Certified Auditors and the audit organization located in the geographical area of Tehran in 2019 which were selected using simple random sampling. The research method is a descriptive survey and the instrument used in the research is the standard questionnaire. Structural equation modeling using Lisrel software was used to analyze the data and test the hypotheses. The research overall results show that there is a relationship between Kolb's Cognitive Styles of auditors and fraud risk assessment and respectively the Assimilator, divergent, Accommodator and convergent cognitive styles have the most influence on the fraud risk assessment.