فهرست مطالب محمد جندقی قمی

In recent years, non-performing loans (NPLs) have brought economic, social, and security crises in the Islamic Republic of Iran. This research provides an ABC strategic analysis of the NPLs’ consequences on Iran’s economic security. This research has a qualitative content analysis method and its data is triangulated from the supreme leadership, the forces of the government, and Iranian pundits for the period from 1961 to 2023. The findings show that at the first level, the NPLs by destroying the economic strategies of the government, deeply penetrate the economic pressure into the country's social system and lead to the destruction of social structures and values. With the loss of the social base of the government, the ground is prepared for the threat of the political system, and its final result is the destruction of the legitimacy of the government and the collapse of the country's national and international security. The results show that the most destructive consequences of the NPLs come from economic indiscipline and monetary mismanagement of the government, this level of consequences has secondary consequences on the social welfare and capital that are more difficult to control. The consequences of the third level, which themselves originate from the second level, impose the most extensive and uncontrollable consequences on the legitimacy of the country's sovereignty, national security, and international authority. Therefore, reforming and rationalizing the economic policies of the government is the most fundamental act to protect the country's economic security from the consequences of the NPLs.

In recent years, economic security has been at the top of the leadership’s and people’s demands from the regime. Although the country’s general economic security policies have been on the agenda since the beginning of the 2010s, they have always been the Achilles’ heel as the regime has a huge expectation gap regarding the general economic security policies. This research aims to conduct a strategic gap analysis of the country’s general economic security policies to obtain the basis for the pathology of existing strategies. The current research is a qualitative study using the content analysis method, which uses three data sources (triangulation) including the statements of Imam Khomeini and the Supreme leader, the views of official officials, and the ideas of economic and political experts of the country. The findings of this research show that among the five economic security policies of the Islamic Republic of Iran, promoting the added value of investment is emphasized more than other aspects of the regime and plays the role of the mother dimension for the other four dimensions. Also, each aspect of the aforementioned policies has seven macro strategies that provide the economic, political, regulatory, and judicial tactical umbrella to realize the goals of each aspect of the general policies of economic security. Strategic gap analysis breaks down and identifies the key cores of each of the above strategies into achievable concepts in a practical way, thus providing a framework for addressing the expectation gap and improving the governance mechanism.

Iranian auditing firms face increasing challenges such as hyper-competition, underdevelopment, and severity of expectations gap. In order to exaltation and sustainably development, they require to meet multiple and complex performance objectives, which highlights the need for strategic planning and performance evaluation. In this regard, the purpose of this study is to provide a balanced scorecard and strategy map for Iranian auditing firms. The present research is qualitative and exploratory that is done by the method of grounded theory in the professional and academic area of Iran during 2019-2020. The research data collection is a triangular (triangulation) manner includes 25 semi-structured interviews, 38 secondary interviews, and qualitative analysis of 548 documents from Iranian professional journals. Findings showed that a balanced scorecard with five perspectives including financial, client, internal processes, learning and growth, and reputation, provides a comprehensive and purposeful framework for evaluating the strategic performance of Iranian audit firms. Furthermore, the results showed that the strategy map obtained from the balanced scorecard model provides a systematic and effective roadmap to meet the challenges and basic needs of Iranian audit firms and it can protect and support the growth and development of the audit firm and profession of the country.

In the country's economic system, the independent audit profession has a key position and it has faced many challenges and changes in recent years. In order to maximize its value and prestige, the profession's stakeholders and participants need a strategic understanding of the internal and external factors that influence it. The purpose of this study is to provide a SWOT analysis of the independent audit profession in Iran.

This research is a qualitative and grounded theory study. Data collection is done by a triangular approach including 20 semi-structured interviews, 38 secondary interviews, and qualitative analysis of 500 documents from the professional journals of Iran.

The results of the SWOT analysis indicate the severity of the expectations gap and the destructive effects of the situation of the country's economic enterprises and the political and economic conditions on Iran's independent auditing profession. The strengths and cornerstone of the Iranian independent audit profession are professional structures and infrastructures, established legal society for Iranian certified public accountants, development of accounting and auditing standards, and the professional associations. The profession's weaknesses are low audit fees, weak interaction with stakeholders, structural and legal problems, control quality of the CPAs' profession, and lack of solidarity and synergy. The profession's opportunities can be explained from four dimensions, including attracting stakeholders' attention and trust, development of international relations, enlargement of audit firms, and restructuring the pillars of the profession. The main threats of the profession are the stakeholders' expectations gap, conditions of the country's enterprises, and the political and economic conditions of Iran.

According to the achieved results from this SWOT analysis, policymakers and stakeholders must do the strategic management of strengths and opportunities to resolve the growing factors that weaken and threaten the profession in the country.

Audit firm faces complex issues such as conflict of interest, fierce competition, lack of intellectual capital, underdevelopment, and stakeholderschr('39') expectations gap. On the other hand, social capital is recognized as a fundamental solution to reconciling conflicts and strengthening trust, cooperation, synergy, and development. In this regard, the purpose of the present study is to explain the framework of social capital in the context of Iranian auditing firms. For this aim, the qualitative grounded theory method and a triangulation data collection including 25 semi-structured interviews, 38 secondary interviews, and the qualitative analysis of 548 documents from professional magazines of the country have been used in the present study. The results showed that the social capital of Iranian auditing firms can be explained from two perspectives, within the organization and outside the organization, and three structural, cognitive, and relational dimensions. In short, the structural dimension includes the organization, roles, and internal and external relations of the organization, the cognitive dimension includes the norms and policies of the organizationchr('39')s internal and external interactions, and the relationship dimension includes trust, intellectual capital, synergy, and legitimacy that is gained by the firm through the other two dimensions of income. Each dimension of the research framework explains several categories and contextual concepts that overall provide a comprehensive and coherent theoretical framework for the promotion and development of the countrychr('39')s auditing firms.

The purpose of this study is to investigate the impact of corporate political connections on the compensation policies of board of directors. The sample of this research includes 207 companies listed in Tehran Stock Exchange for the years 2008 to 2019. Also, multivariate regression models with Feasible Generalized Least Squares (FGLS) method have been used to test the research hypothesis in a panel data set. The results showed that the political connections of the companies have a significant and negative effect on the level of pay of the board of directors, but have no significant effect on the performancepayment relationship of the board of directors. It was also found that corporate political connections significantly reduce the payment gap between the board of directors and employees.

The purpose of this research is to identify the effect of social capital on audit fees. As an emerging form of economic capital, social capital leads to mutual trust and beneficial partnerships in business environment and thereby driving economic behaviors toward collective well-being. In a capital market, audit fees are affected by client's risk and thus it can be an indicator of the effectiveness of the trust of social capital in the business environment. In this regard, the present study investigates the effect of the client's social capital on audit fees.
Social capital indicators in this study include cognitive (including religiosity, family values, collectivism), and structural variables (including relationships with other companies and relationships with the government). The research sample includes 119 Tehran Stock Exchange (TSE) firms during the period from 2009 to 2017, and a multi-variable regression is used for hypothesis testing on a panel data set.
The results show a negative and significant effect of social capital due to religiosity, collectivism and relations with other companies on the audit fees. However, there are not any significant effect about the social capital of family values and governmental relationship.
Social capital by creation of the trust, tendency to cooperate and formation of collective actions for achieving social and economic synergies has led to economic behaviors toward collective goals and interests and makes the avoidance of opportunistic behaviors in business and so it significantly contributes to a reduction in audit fees

The long-term interaction of independent auditors with the client will be strengthened the likelihood of close relationships creation, violations of the professional code of ethics and the degradation of the quality of audited information. The rotation of the responsible partners in the audit firms is one of the policies taken by the regulatory and standardizers bodies of capital markets to improve the quality of the independent audit process and financial reporting. In this regard, the purpose of this study is to investigate the relationship between the rotation of the responsible partners in the audit firms in the short term with the earnings quality and conservatism in financial reporting. The sample of this study is included 127 companies listed in Tehran Stock Exchange between 2009 and 2016. In order to test the research hypotheses, multivariate regression models have been used by probit and generalized least squares methods in a panel data set. The results showed that there is a negative and significant relationship between the rotation of the responsible partners in the audit firms in the short term and meeting or beating earnings benchmarks by the client. In addition, it turned out that the rotation of the responsible partners in the audit firms in the short term has a positive and significant relationship with conservative financial reporting.

Drugs are one of the strategic industries in meeting the basic needs of the society. In this vein, research and development activities have special place in this industry. Nevertheless, based on the agency theory, it can be expected that the management of the reporting entity would not be willing to bear such expenses because of the lateness and high risk of research and development activities. To solve this problem corporate governance policies can be highly effective in managing the agency issue and protecting the interests of the society.

This study is a quasi-experimental and it is considered as an analytical and applied study regarding its purpose and implications. The statistical population included 25 pharmaceutical companies listed on the Tehran Stock Exchange from 2005 to 2017 and multivariate regression model as well as the generalized least squares were administered to test the research hypotheses.

The results indicate that the board of directors’ independence and the ownership of institutional investors develop a positive and significant relationships with research and development expenditures. On the other hand, it was observed that there is a negative and significant relationship between the ownership of major shareholders and research and development expenditures.

The findings reveal that research and development policies of the companies are affected by corporate governance. Therefore, in order to provide an appropriate setting for research and development activities in the knowledge-based industries such as the pharmaceutical industry, it is required to pay more attention to corporate governance

Political connections can affect the behavior of companies in terms of operational and financial reporting. In this regard, the purpose of this research is to investigate the effect of corporate political connections on the use of abnormal transactions by related parties. The research sample includes 86 companies listed in Tehran Stock Exchange for the years of 2009 to 2017. In order to test the research hypotheses, a multivariable regression model and generalized least squares method have been used in a panel data set. The results show that political connections significantly reduce the abnormal credit and sales to related parties. Findings further document that political connections reduce significantly earnings management by granting abnormal credit to related parties. However, political connections do not have any significant effect on earnings management through abnormal sales to related parties.

The present study examines the effect of financial status on earnings quality of listed firms in Tehran Stock Exchange. In this regard, Altman adjusted model for Iranian content is used to determine the financial status of Iranian listed firms. In terms of earnings quality, four accounting based earnings quality attributes include accruals quality, persistence, predictability and smoothness are tested. Using a sample of 119 firms for a period of 2002 to 2016, are run multivariate regression models on a panel data collection. The results shows firms that were ranked in healthy firms based on Altman adjusted model, have significantly higher accrual quality than bankrupt firms. However about persistence, predictability and smoothness, there were not any significant differences between healthy and bankrupt firms

By daily increasing in firm's numbers and their pollutions, accounting must do its rule to remove or improve this disaster. This aim has been done in new approach in accounting that called environmental accounting. This research review concepts, benefits, applications and objectives of environmental accounting. Then it has reviewed its background and status in Iran. In the last it has recommend that an accounting standard must been amending for uniformity and consistency.