مصطفی عبدی

Banks direct their activities towards social responsibility behaviors to meet stakeholder expectations. Social responsibility in banks has an impact on their performance and high profit quality indicates good performance. Therefore, the purpose of this study is to investigate the effect of the quality of governance of banks listed on Tehran Stock Exchange on the relationship between bank's social responsibility and earnings quality. To estimate the earning of profits in the banking industry following the research of Maria et al. (2017) from the earning stability variable, to measure the quality of the corporate governance, from the criteria introduced by Lee et al. (2015) and to measure the level of social responsibility of banks from the checklist Board reports are based on the model of Szegedi et al (2020). The research hypotheses were extracted using regression analysis with combined test data and the required data from the financial statements of banks operating in the Tehran Stock Exchange based on special conditions (2018-2023). The findings of the study indicate that with increasing social responsibility, the quality of banks 'earning has increased and the quality of banks' corporate governance has intensified the relationship between social responsibility and earnings quality. The findings of the present study, in addition to explaining the social function of social responsibility activities, confirm its role in enhancing bank profit and value.

The current changes in the fields of technology and issues formed at the level of society and companies have increased the importance of paying attention to the aspect of innovation in organizations. In this regard, the competitive situation of the market and the financial resources saved in the company can increase the conditions for improving the performance related to innovation. In other words, innovation is a primary factor in the organization's performance. This study aimed to investigate the effect of competition intensity and organizational reserve on the relationship between innovation and company performance.

The data required for this research was collected and analyzed using a questionnaire completed by 159 employees and company managers.

The research results show a significant relationship between the intensity of competition and innovation. Also, the results indicate that organizational stock significantly affects innovation. Finally, the results of the third hypothesis of the research show that the intensity of competition and organizational reserve strengthen the relationship between innovation and performance.

Originality/Value: 

Organizational reserve and intensity of competition are essential and influential factors in innovation, which improve the performance of the organization and its progress. Finally, increased innovation will help gain more profit and market share. Therefore, according to the research gap in the previous studies, the current research has investigated the effect of competition intensity and organizational reserve on the relationship between innovation and company performance.

Based on the effectiveness of information disclosure, product market competition increases management efforts and improves oversight and leads managers to better performance and adequate disclosure in the interests of shareholders, which leads to increased Annual Report Readability. Accordingly, the purpose of this study is to investigate the effect of product market competition on Annual Report Readability.The data collected from the firms listed in Tehran Stock Exchange during the period 2015 to 2021 (1050 firms - year) were collected and the research hypotheses were tested using panel data and multiple regression.The results show that competition in the product market has a positive and significant effect on the readability of financial reporting of companies listed on the Tehran Stock Exchange. These results are in line with the view that companies in competitive industries do not accumulate information and have a good level of disclosure and avoid ambiguous management. The findings show that product market competition plays an important role in shaping the company's information environment and improves text disclosure and contributes to the effectiveness of stakeholder decisions. Companies need to provide comprehensible information to markets that will reduce the cognitive gap between information provider and users

Climatic changes and the occurrence of long-term drought have greatly affected the vegetation pattern of watersheds, which results in the change of runoff coefficient and flood potential. The phenomenon of flooding in Iran is more than caused by the occurrence of heavy rains, it is the effect of disturbing the natural balance and geographical conditions of the region so that the occurrence of ordinary rains also causes floods.

In order to investigate the flood changes and prioritize the sub-basins of the Dehak watershed in South Khorasan province based on flood potential under the influence of drought periods, 30 years of annual rainfall statistics were used and the SPI drought index was determined. Digital elevation model maps, soil hydrological groups, and Landsat 5 and 7 satellite images for the years 1990, 2000, and 2009 were prepared and the Normalized Difference Vegetation Index (NDVI) was calculated with the help of ENVI 4.8 software and maps of vegetation and land use status were prepared. With Arc GIS 9.3 software, curve number maps from the integration of soil hydrological group maps, land use, and vegetation status, based on the Soil Conservation Service method, and with the SCS method, the participation rate of each of the sub-basins in the output flood of the entire area is determined, and by repeating the individual removal of each of the sub-areas, the sub-areas were prioritized based on flood potential.

The results of classifying Landsat images using the maximum likelihood method showed that the overall accuracy and the Kappa coefficient obtained from the estimation of accuracy in the NDVI map in 1990, obtained from Landsat images were equal to 73.2 and 0.68%, respectively, in the map obtained in 2000 equal to 75.2 and 0.71% and in the map obtained in 2009 it is 79.8 and 0.84 respectively. The results of the correlation of the percentage of the area of the NDVI for the three years 1990, 2000, and 2009 using SPSS software And the analysis of variance test (One-Way ANOVA) and Duncan's subset and also a significant level of 95% showed that between the three NDVI indices for the three years 1990, 2000 and 2009, the normalized difference index of vegetation cover had a high correlation (0.91) at the level There was a significant value of 0.05. Based on the standardized precipitation index, from 1998 to 2010, with the exception of 4 years, the rest were determined as drought periods in the region. The kappa coefficient obtained from the estimation of the accuracy of the NDVI map was 0.84, which was the most accurate in monitoring vegetation changes. The set of the slope, soil, and geological factors has led to placing 86.6% of the area in hydrological group C, which by definition has a high ability to produce runoff. The weighted average curve number (CN) of the Dehak watershed has changed from 62.35 in the wet year of 1990 to 65.04 and 63.50 in 2000 and 2009, which were dry years. Examining the significance of the simulated values of runoff height and flood peak flow using the analysis of variance test showed that there is a high correlation (0.71) at a significant level of 0.5 between the values of the runoff height corresponding to the three years 1990, 2000 and 2009 and there was a high correlation (0.68) between the values of the peak flow of the flood corresponding to the three years, the studied index. The peak flood discharge with a 5-year return period increased from 7.89 m3/s in 1990 to 13.67 m3/s in 2000, which was affected by drought, which is equivalent to 74.87%. This increase for the peak discharge of 200 years was equal to 21.64% so its amount increased from 93.68 m3/s in 1990 to 112.42 m3/s in 2000. The investigation of the runoff curve number of the Dehak watershed in 1990, i.e. before the drought period, showed that it was 62.35 in 1990 and 65.04 in 2000, and 63.50 in 2009, so it can be concluded that the period of Drought caused an increase in the number of runoff curves in Dehek watershed. The investigation of the height of the flood runoff of the Dehak watershed in 1990, that is, before the drought period, was determined to be 1.8 mm, and this ratio changed from 3.23 mm in 2000 to 2.8 mm in 2009, so it can be concluded that the occurrence of the period Drought has caused an increase in the height of the runoff in the Dehak watershed. Vegetation has less effect in the relative reduction of terrible floods with a high return period. In the study of the effect of changes in vegetation cover on the peak discharge and flood volume, it is also observed that the peak discharge of the flood is more sensitive to land use changes. The results of the flood discharge in the land use scenario (continuing the process of vegetation destruction) also showed that in case of further destruction of forests and pastures in the area and development of agricultural lands, the peak flood discharge will increase by 35 and 24% with a return period of 5 and 100 years, respectively. Found. This means that vegetation alone plays a limited role in controlling large floods with high return periods. The high weighted average of the curve number in the whole area in different years indicates the high risk of flooding in the Dehak watershed.

By prioritizing flood potential, it was found that among the 7 sub-areas, F3 sub-area (CN) has the highest value with 66.89 and is the most flood-prone sub-area, which is due to the existence of phyllite formations, Marne and also the abundance of sloping surfaces are in it, and sub-areas F4 and F5 are placed in the next level of flooding, which should be considered in management and executive planning. The priority map of the sub-basins in terms of flood potential shows that in the southeast margin overlooking the heights of the basin, there are factors such as high slope and rocky outcrops without vegetation cover next to the land use, the risk of flooding is very high and therefore the priority of any watershed engineering operation. In this area, it is more priority than other points.

Due to the technical and practical dimension of accounting and its role in solving professional problems, in recent decades, the gap between academic accounting research and accounting practice has always been discussed. The purpose of this qualitative and exploratory research is to identify the factors affecting the gap in the applicability of accounting research. Theoretical and experimental bases have been used to identify stimuli and indicators, and a network analysis ranking model has been used to rank them. 139 online questionnaires were completed in 1398 by accounting professors and doctoral students of accounting at the countrychr('39')s universities and professionals, including official accountants, financial managers, accountants and internal auditors of companies listed on the Tehran Stock Exchange. The research findings showed that the factors affecting the gap in the applicability of accounting research are classified into 3 stimuli and 9 indicators. Among the stimuli, the scientific gap, communication gap and social gap have the highest importance and rank in terms of experts, respectively. The ranking of indicators also showed that the index of educational gap, activity gap and cultural gap have the highest rank. The results of this research can provide the necessary knowledge to reduce the gap between accounting research in the world of practice and profession.

The purpose of this study was to investigate the relationship between weaknesses in internal controls and the risk of fraud in financial reporting. There are two perspectives on the effectiveness of internal controls as an important part of the governance system for non-fraudulent conduct. According to the first view, the strengthening of internal controls reduces the occurrence of fraud, and according to the second view, because of the ability of managers to override internal controls, internal controls do not have the necessary effectiveness in terms of fraud. In order to achieve the research purpose, using sample data from 152 companies listed in Tehran Stock Exchange during the period 2012 to 2017 and Logit regression approach to test the research hypotheses were studied. Benish's (1999) model was used to measure the risk of fraud in financial reporting. The findings suggest that, despite weaknesses in internal control and weaknesses in internal control, the risk of fraud in financial reporting increases. These findings are in line with the first view.

According to group dynamics theory, individual behavior is influenced by group characteristics. Group dynamics can influence decisions and improve group thinking. Gender diversity as one of the group dynamics mechanisms in the board and audit committee, can lead to the ability to maintain and enhance members' intellectual independence and expand the culture of group thinking by improving heterogeneity and ultimately improving the ability of members of the leadership system to oversee financial reporting. The purpose of this study was to investigate the impact of the presence of at least one female representative on the directors’ board and the audit committee on the financial restatement with emphasis on group dynamics theory in firms listed on the Tehran stock exchange during the years 2014-2018.

The data collection method was archived and a sample of 152 companies (760 observation) was selected and their data were analyzed using Logit regression analysis.

Findings suggest that the presence of at least one female representative on the audit committee can reduce the financial restatement. But research evidence suggests that the presence of women on the board of directors does not have a significant effect on reducing the financial restatement.

The presence of women in the corporate governance system, especially the audit committee, improves the financial reporting quality.

Contribution:

 These findings are in line with group dynamics theory and group thinking.

The purpose of this study is to investigate the effect of audit committee characteristics on the level of sustainability reporting of companies listed on the stock exchange with emphasis on agency theory, legitimacy theory and stakeholder theory. The data collection method is archival and to test the research hypotheses, the data of 152 companies listed on the stock exchange that were collected during the period 2014 to 2018 have been used. For data analysis, regression with a combined data approach was used. The Global Reporting Initiativechr('39')s checklist has been used to measure sustainability reporting. The findings indicate that audit committee characteristics (size, independence, financial expertise and gender diversity of the members) have a positive and significant effect on corporate sustainability reporting level. Evidence suggests that the audit committee is effective as a corporate governance mechanism and control tool in improving the reporting quality in general and sustainability reporting in particular enhance to achieve the stakeholders goals. The findings of this study have important results for compilers of requirements and standards, management of companies and stakeholders. The findings of this study show the importance of disclosure requirements for non-financial information (environmental, governance and social information) for legislators and standardizers. The results of this study improve stakeholder awareness of the importance of corporate social responsibility, corporate governance, and environmental information on credit and investment decisions, and encourage companies to disclose sustainable reporting information in order to play their social role.

Sustainability reporting is a report that provides information on economic, environmental, social and management performance. Various variables can be considered as a driver for corporate sustainability reporting. The purpose of this study is to identify and rank sustainability reporting indicators and indicators. This research is qualitative and exploratory research. The network analysis method was used to rank the Drivers and indicators. The statistical population of respondents to the questionnaire was experts in the field of financial reporting and social sciences, capital market and environmental protection, which responded to 23 questionnaires in 2018. The findings of the research showed that sustainability reporting Drivers are classified in five main groups and 24 indicators. Among the drivers, the drivers of environmental requirements, corporate governance characteristics and firm structural characteristics were the most important in terms of expert opinion, and ranking of indicators also showed that the legal requirements index, board members independence and profitability have the highest rank. The results of this study can increase the awareness of users about sustainability reporting, Drivers and indicators.

Complex financial reporting and low readability increases auditor efforts to manage Audit Engagement Risk. Accordingly, considering the importance of financial reporting and readability, and its understandability for stakeholders, as well as the role of auditors in attestation of financial statements, the purpose of this study is to investigate the effect of annual report readabilityon the audit engagement risk measures.

Based on the theoretical and empirical bases of the research, the audit report lag, audit fees, going concern opinion and auditor turnover were selected as the risk criteria for the audit engagement. The data was collected from the firms listed in the Tehran Stock Exchange during the period 1391 to 1397 and the research hypotheses were tested using panel data and multiple regression and logistic regression.

The results of the study indicate that in companies where the readability of financial reporting is lower, more audit fees, longer audit report lag and more likelihood of going concern opinion have received and more audits are more likely to change than the other companies. These results indicate that in firms with the less financial reporting readability, the auditors will face more audit risk and they need to work harder.

The findings indicate that the readability of financial reporting provides information about the risk of auditing and affects the decisions of auditors. These findings are suitable for Linguistic development, improving the readability and disclosure in financial reporting for auditors, legislators and auditors for auditing and accounting standards setting. It also highlights the importance of qualitative information characteristics on the effectiveness of investors' analysis and decisions.

It is widely believed that every human being naturally considers his or her own interests to be the priority of others, that is, instinctively and unconsciously pursuing his or her own benefits. However, according to Altruism theory, women, due to their different ethical characteristics, prioritize the interests of others and may improve it by taking into account the interests and rights of others in terms of social responsibility. Therefore, the purpose of this study is to investigate the impact of gender diversity on corporate social responsibility.

For this purpose, 131 companies listed in the Tehran Stock Exchange during the years 2012 to 2017 were selected and to measure gender diversity, three variables of gender presence of female member in 1. Audit Committee, 2. Board of Directors and 3. Chief financial officer were used. To test the research hypotheses, regression analysis with panel data was used.

The empirical results of the research show that the presence of a female member in the audit committee, board of directors and the position of chief financial officer had a significant and positive impact on disclosure of corporate social responsibility, which is in accordance with the aims of the theory of Altruism.

Based on research findings, the presence of a female representative in a company would provide an environment in which the company would take steps towards social responsibility and meet the supra-institutional values, due to principle's superior talent and her senior management competence.

Audit fees raises By increasing litigation risks. Conditional conservatism reduces litigation risks and thereby has the negative impact on audit fees. In fact, both conservatively reporting and corporate governance are involved in reducing the uncertainty and their relationship is alternative, so whatever companies have weaker corporate governance, use more conservatism on their reporting. To reduce their risk. In this study, first, the relationship between Conditional conservatism and audit fees has been examined and then the effect of corporate governance on the relationship between conditional conservatism and audit fees have been investigated. For this purpose 1496 year- firm observations of companies listed on the Tehran Stock Exchange were analyzed. The findings shows that conditional conservatism is negatively correlated with audit fees and stronger Corporate governance undermines this negative effect. In fact, firms with stronger corporate governance, conservatism has less important role in reducing audit fees.

Due to the expansion of business activities in the world and the importance of sustainability in the organizational, academic and professional levels, sustainability is among the first goals of countries and companies. But Iran has paid less attention to this issue. In other words, there are currently causal, intervening, and context conditions, the strategies and consequences of this type of reporting have not been investigated. Therefore, in this research, we have attempted to design a coherent corporate sustainability reporting model based on the grounded theory. This research is qualitative and exploratory. This study is conducted through profound interviews with experts in the field of theoretical literature of financial reporting and social sciences, capital market, organization, industry, mining, trade, and environmental protection organization. By conducting 23 interviews in 2019 using snowball sampling. The results of the research show that the main Causal conditions that lead to sustainability reporting are environmental requirements, environmental incentives, environmental pressures, country’s cultural and social characteristics, the country's political characteristics and the international environment’s characteristics. Research findings also show that in order to achieve sustainability reporting, strategies should be developed such as identifying the entity responsible for sustainability, formulating principles and sustainability standards, establishing a sustainability and social responsibility committee in companies, familiarizing and training sustainability, establishing an internal control and effective reporting system and use new technologies are being adopted. Finally, a coherent research model show that corporate sustainability reporting could have implications such as increasing social trust, increasing the human life quality, preserving the environment for future generations, increasing capital markets, and increasing reporting quality. The findings of this study could help to develop this kind of report in Iran.

Many data are effective in audit quality that are not part of the audit requirements. One of them is the personal characteristics of the auditor, such as skills and expertise. Forensic accountants have the skills need to spend on specialized fraud courses that they lack a formal non- forensic accountant. To investigate the Impact of dual role of forensic accountant- Official Accountant and audit firm's partner on audit quality, the data of 152 companies listed in Tehran Stock Exchange during the years 2012-2017 was gathered. The hypotheses of this study were tested using panel data and probit regression. To measure audit quality, two criteria have been used: the type of opinion of the auditor and the number of clauses before the comment. The results of this study indicate that if the audit firm's partner be a forensic accountant (official judicial and judicial expert in Iran), the probability of modified opinion is increased and also the probability of qualified opinion increased with more number of clauses. In the other words, the results indicate that, as a partner of the audit firm at the same time, the forensic accountant; this will increase the audit quality. Also, the results of additional tests showed that the duplicate role of the audit partner on the accruals items as a criterion for assessing the quality of the audit has a positive and significant effect.

The purpose of this study is to investigate the effects of at least one female delegate in the board of directors and in audit committee (gender diversity) on earnings quality, using the data analysis of 152 companies listed in the Tehran Stock Exchange in the years 2011-2016. Data collection was done by the archive-based method, and the hypotheses tests was carried on by regression analysis, using the unbalanced panel data method. Findings showed there are significant impacts of women's participation in audit committee on the earnings quality. But conversely, the results showed that gender diversity in the board of directors has no significant effects on the company's earnings quality. The presence of women's representatives in the leading members of firms results in improvements in monitoring the management and the quality of financial reporting. This increases the independence of the board of directors and audit committee and, as a result, improves earnings quality.

Given the increasing importance of the concept "earnings quality", various models and criteria for its evaluation have been presented. The literature review of the subject of research has shown that, firstly, various definitions have been proposed for the concept "earnings quality", and secondly, different earnings quality models have the different describing and explaining power. In other words, the question that has led to this research is whether there is a convergence among the various criteria of earnings quality. In fact, this study examines whether the lack of unity in the earnings quality definitions is also evident in its measurement models or not. In order to answer this question, the earnings quality based on the five models of Dechow and Dichev (2002) , the McNichols model (2002) , the Ball and Shivakumar model (2006) , the Kasznik model (1999) and the McNichols and Stubben model (2008) for 155 The company listed in Tehran Stock Exchange during the years 2009 to 2015 is estimated. Then, the convergence of these variables is analyzed using correlation test. The results of the research hypothesis test show that there is no perfect convergence among the different criteria of earnings quality

Internal control is a director’s board duty in which its proper and effective type ensures a relative assurance of the implementation of the company's policies as well as an effective audit field. Therefore, as much as possible, it should create and implement appropriate internal control, which also examination of the impact of the board's gender diversity on this trend and shows differences in the behavior of men and women. The presence of a woman's representative on the board reduces the board's coherence and, as a result, makes the control and monitoring process more precise. In this study, Dawson's gender socialization theory is used to explain the moral difference between two groups of women and men. For the purpose of this study, the data of 152 companies listed in Tehran Stock Exchange during the period of 2011-2016 were tested using logit regression analysis. The findings confirm the negative impact of the presence of at least one female representative in the board composition on likelihood of weakness in corporate internal controls. Accordingly, the presence of female delegate on the board is expected to create an environment in which the board's homogeneity disappears and the control and monitoring process becomes more precise.

Audit Market Concentration reduces the authority of the client's management in choosing audit firms, and, on the contrary, increases the market power of auditors, which results in increased audit fees and reduced audit quality. Audit Market Concentration can increase the independence of the auditors and, as a result, audit fees will change, and ultimately affect the audit quality. Accordingly, the purpose of this study is to investigate the effect of the audit market Concentration on audit fees using regression analysis with a pool data approach. In order to achieve this goal, the data of 78 companies listed in Tehran Stock Exchange during the years 2011-2016 were tested. The findings indicate that the Audit Market Concentration directly decreases the audit fees and audit quality.

Client accounting conservatism is one of the factors that affect the audit project risk. Auditors can use a variety of strategies to deal with the client risks. In order to test the client conservative accounting relationship on using different strategies by the auditors to address the Client risk, the data of 136 companies (680 observations) listed in Tehran Stock Exchange during the years 2010-2014 were collected. Research hypotheses have been tested using multiple regression, panel data, and logistic regression. The results show that the client accounting conservatism reduces the audit fees and there is an inverse and significance relationship between the client conditional conservatism and the issuance of the auditor's going concern opinion. There is also an inverse and significance relationship between the inverse and significance and the auditors resign. In other words, the more client conservatism accounting is, the less auditor resigns. Therefore, the findings of the research showed that auditors have significantly charge fewer audit fees for, issue less going concern opinion, and less change frequency, which is consistent with the view that accounting conservatism reduces audit project risk.