فهرست مطالب مهدی فغانی

The purpose of this study was to investigate the relationship between the components of the internal control system to reduce financial violations and promote administrative health in Guilan Social Security Organization. Therefore, in terms of purpose .it is an applied research and this research in terms of method, it was a Qualitative-quantitative research . The approach of the qualitative part has been grounded theory which was done by interviewing research experts . The statistical population in the qualitative section includes university professors in the field under study and managers of the Social Security Organization, and in the quantitative section to examine the current situation in terms of model components including all experts and managers of this organization. The results showed that the main categories included technology, education, managerial activities, supervisory and control activities, intra-organizational components, employee-related factors, extra-organizational components and rules and regulations, and in terms of the current situation, also training components. , Managerial activities, supervisory activities and factors related to employees were not in a good condition and technology components, intra-organizational components, extra-organizational components and rules and regulations were in a good condition.

The purpose of this study is to investigate the effect of investors' accounting on debt maturity and growth opportunities of assets of companies listed on the stock exchange. The statistical population of the present study includes the top 109 investment companies that have a total of more than 50% of the value of stock trading (according to the Statistics and Information Office of the Tehran Stock Exchange) and its invested companies. Are in the stock portfolio of investment companies and their names are listed in the period 1390 to 1396. In this study, Stata software is used to test the research hypotheses. The results showed that investors' accounting has a significant effect on debt maturity, the ratio of long-term debt to equity. Also, investor accounting is the relationship between growth opportunities and the growth of tangible fixed assets, the relationship between growth opportunities and the growth of non-current assets, the relationship between growth opportunities and the growth of long-term investments, and the relationship between Growth and growth opportunities significantly adjust the sum of fixed assets and investments.

In this research, we present a new model of balanced evaluation system in listed firms on the Tehran Stock Exchange. The Statistical analyses of the study were carried out based on the extracted data from 166 questionnaires of listed firms on the Tehran Stock Exchange during 2020. In this paper, Cochran Formula is used for sampling and since all CEOs, and financial managers of listed firms on the Stock Exchange were 688 people, the sample volume is 166 people. A questionnaire is used to collect the required information and evaluate the opinions of the statistical sample. The findings at 95% of confidence level show that based on the Kolmogorov-Smirnov test, the significance level of all variables of balanced evaluation (customer, internal processes, growth, learning, and finance) have been more than 0.05, and the result was normal. The structural equations indicate that it is possible to position the perspective (customer, internal processes, growth, learning, and finance) for designing and implementing the revised model of the balanced evaluation system in listed firms on the Tehran Stock Exchange. The results show that in a competitive environment whose main feature is the lack of resources, performance evaluation and management play very important role. the use of performance measurement systems is recommended. according to the results of the study, we recommend the managers of an organization pay more attention to productivity, training programs, and education level enhancement of the employees and try to improve the productivity.

Auditing is one of the most stressful jobs due to the high volume of work and time pressure on auditors. The purpose of this study is to investigate the effect of work pressure and personal characteristics of the auditor on increasing the auditor's stress in the period of overwork compared to underemployment. This research is a cross-sectional-analytical research of prospective research in the field of correlational research. Also, because the results of this study can be used in the decision-making process, this study is applied in terms of purpose. The companies have been audited financially. The procedure is that the cortisol test is performed in two stages. The first test is performed in January and February, which represents the months of low work of auditors. The second experiment is performed in June and July, which represents the busy months of auditors. The collected data were analyzed using multivariate regression model. Findings show that increasing age and experience have the opposite effect on increasing auditor stress and auditing experience has a more negative effect on increasing auditor stress than auditor age. And work pressure in the busy period compared to the low working period has a positive effect on the auditor's stress.

A solution must be devised to control the representation of managers in companies, ensure their responsibility and accountability, and protect the rights of shareholders. One of these strategies is compensation to motivate managers to achieve organizational goals. Corporate governance mechanisms are one of the factors affecting the managers' compensation. Therefore, this study investigates the relationship between three essential factors of corporate governance (ownership structure, characteristics of the board and chief executive officer (CEO)) and managers' compensation in companies listed on the Tehran Stock Exchange from 2007 to 2016. This research is practical in terms of purpose and descriptive in implementation. It is also in the correlation branch in terms of investigating the relationship between variables. Data are collected by literature method (reading books and articles) and referring to databases, that is, through the Rahvard Navin databases, as well as the websites belonging to the Tehran Stock Exchange Organization, the Kodal website, and the notes attached to the financial statements. Multiple linear regression and the least-squares method are used for statistical analysis. The results indicate no significant relationship between corporate governance mechanisms (ownership structure, board of directors' characteristics, CEO's characteristics) and managers' compensation. Therefore, all three research hypotheses that corporate governance mechanisms have a significant relationship with managers' compensation are not confirmed. These results are consistent with the research results of Jaiswal and Bhattacharya (2016) and Abedini et al. (2015), who stated that there is no evidence of a significant relationship between the characteristics of the board of directors and the remuneration of managers. It is also in line with the research results of Hassan et al. (2015), who stated that ownership structure has no significant relationship with managers' compensation. The results of the research are inconsistent with the research of Ahmedpour and Javan (2014), Haiderpour et al. (2016), Abedini et al. (2015), and Jaiswal and Bhattacharya (2016).  Results are not far from expected because, on the one hand, the reluctance of CEOs and members of the board of directors of companies to provide information on managers' bonuses, as well as the lack of a valid law to disclose information related to managers' compensation, has caused a lack of access to accurate and transparent information. On the other hand, the largest percentage of ownership of stock exchange companies belongs to public government institutions or government-affiliated institutions. Unfortunately, in public companies, managers' remuneration is not in reality (the remuneration is not based on managers' performance). In contrast, in private companies, the remuneration is based on performance. In addition, there is no independent committee called the Compensation Committee, which has a specific mechanism for determining compensation in companies listed on the Tehran stock exchange. In general, what is clear in research related to managers' compensation in Iran is the lack of accurate and transparent information about the amount of compensation awarded to managers and board members and the amount of cash and non-cash compensation. These issues indicate a shortcoming in the corporate governance system. This research's most important practical suggestion is to oblige companies to form a compensation committee. Because its lack, which increases transparency and accountability for managers' compensation, is strongly felt. Although managers' compensation is one of the most important corporate governance principles, it has not been taken seriously in Iran for some reasons, and some companies refuse to disclose the total amount of compensation. Therefore, it is necessary to research the non-disclosure of managers' compensation in detail.

In this study, the study of individual characteristics, challenges, ethical and motivational bottlenecks of financial supervision of accountants of the executive organs of the country in the proper implementation of the public sector accounting system, to identify them to improve supervision to achieve system goals Public sector accounting to be provided.               

The present study was applied, descriptive and survey. The statistical population was all accountants of the executive organs of the country that 260 questionnaires were selected from 10 provinces by cluster random method. The analysis tool was a researcher-made questionnaire. Finally, the data were analyzed using descriptive and inferential statistics (Kalogorov-Smirnov test, Wilcoxon and structural equations) with SPSS and AMOS software.

The results show the significant impact of ethical barriers and challenges, motivation and personal characteristics of auditors' financial supervision on the proper implementation of the public sector accounting system. Then, using structural equation modeling, the relationship and correlation between the three components of morality, motivation and personal characteristics were examined, which show a significant relationship and positive correlation between these three challenges.

The results of the study emphasize that the expectations of the researcher who is a member of the statistical community, ethical barriers and challenges, motivation and personal characteristics of financial supervision of accountants have a moral impact on the proper implementation of the public sector accounting system.

Agency Theory and Signaling Theory, it reinforces the fact that honesty and accuracy have not been observed in the preparation of annual reports, this will lead to agency costs for companies. Thus, the present study aimed to investigate the mediating role of managers' explanatory reports in the relationship between the quality of financial reporting and abnormal audit fees and the effect of unusual fees on the quality of financial reporting in the Iranian Stock Exchange. This study examines research hypothesis by using the panel data of 118 accepted companies in Tehran Stock Exchange during 2013-2018. The linear regression and Sobel test are also used to test hypothesis. The results of this study are in line with the opportunistic perspective and agency theory and audit fee pressure. Findings of this study show that motivation of managers for using positive tone in annual reports is increased when the quality of financial reports is low and that tone was directly related to the auditors' unusual pay. Moreover, managers’ reports tone can have the role of mediating in relation between financial reporting quality and abnormal audit fee. Finally, managers can’t use extraordinary audit fees as a tool to cover the low quality of financial reporting.

The purpose of this study was to investigate the effect of a corporate governance system on avoiding companies getting caught in the Ponzi trap. The research method is applied. The statistical population of this study is Tehran capital market companies. The research period is from 1394 to 1398. The statistical population of the research was 132 companies selected as a sample. The data collection methods were library and field that the library method was used to formulate theoretical foundations and the field method was used to test research hypotheses. The data collection tool was the databases of companies that are members of Tehran Capital Market, which was obtained from the Kedal website. In this study, correlation test and regression analysis and Eviews software were used to test the research hypotheses and determine whether or not it was significant. According to the findings of the study, the management system with good, average, and poor performance affects companies in the Ponzi trap and it can be concluded that corporate governance systems are effective in companies avoiding the Ponzi trap. Therefore, companies have to use domestic and international capital markets to finance themselves. Through the system of governance, they can play a key role in the decision-making of investors and lenders, and this will make these companies less inclined to Money Making, so, in this case, the companies will be more careful about getting caught in the Ponzi scheme.

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

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

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

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

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

Having a proper financial monitoring system helps to effectively use the financial resources in the implementation of approved programs and ultimately maintain and protect the treasury. In this study, the challenges and bottlenecks of the financial supervision of the controllers of the executive bodies in the proper implementation of the public sector accounting system were studied, in order to identify the existing obstacles and challenges to provide suggestions to improve supervision to achieve the objectives of the public sector accounting system. In terms of applied purpose, the present study is a descriptive and survey research in terms of method of measuring variables and data collection. The statistical population of the total controllers of the executive bodies of the country is 742 employees of the Ministry of Economic Affairs and Finance, from which 260 people were selected as a sample. In this method, the researcher has used the tools of taking notes from library resources, designed tools such as specialized checklists designed to collect the required information, interviews and questionnaires in combination. Then, the data were analyzed using SPSS and AMOS software. Statistical results regarding the components and barriers related to seven indicators of legal, structural, environmental, administrative, political, motivational and personal characteristics were extracted in the form of 60 questions and in the form of a Likert scale questionnaire. Findings show the significant impact of legal, structural, environmental, administrative, political, motivational barriers and challenges and personal characteristics of controllers' financial supervision on the proper implementation of the public sector accounting system. Then, using structural equation modeling, the relationship and correlation between the seven components were investigated, which shows a significant relationship and positive correlation between these seven challenges.

In this study, the legal and political challenges and constraints of financial oversight of executives of the country in the proper implementation of the public sector accounting system were studied, identifying the existing obstacles and challenges to improve the supervision to achieve the goals of the sector accounting system. Publicly available. The statistical population of the study is all stakeholders of the executive agencies of the country. Statistical results regarding the components and barriers related to the two legal and political indicators were extracted in a 15-question Likert scale questionnaire. then using spss and AMOS softwares, data analysis was done. The results show the significant impact of the legal and political barriers and challenges of financial supervision of auditors on the proper implementation of the public sector accounting system. Then, using structural equation modeling, the relation and correlation between the two legal and political components were investigated The results show a significant correlation and positive correlation between these two challenges.

Studying the spillover between markets is an important and controversial topic in the financial field. The purpose of this study was to investigate the spillover between OPEC oil prices and the stock market of Iran and GCC countries considering trade cycles and structural failure. The data were collected monthly through the OPEC official web site and the archives of each of the countries listed on the stock exchange index from the beginning of 2012 until the end of the first half of 2018, using bivariate GARCH-BEKK, correlation models and Granger Causality test. The results show that the spillover of OPEC oil price volatility without affecting structural breakdown affects the stock markets of the target countries. But when it comes to structural failure, the results will be different. The results of Granger Causality test also show that there is no causal link between OPEC oil price and Tehran Stock Exchange index, but in some of GCC countries such as Saudi Arabia and Bahrain, oil prices at different intervals is due to changes in the stock market index.

The purpose of this article is to design a model for monitoring the productivity of Iran's automotive industry. The research population of this research includes 11 managers and strategists of industrial companies in the field of research subject (automotive industry). In this article, an attempt has been made to identify the most effective indicators affecting the productivity of the automotive industry, and by using an interpretive structural approach, the importance of each in comparison with each other is determined and finally a model for continuous monitoring of their productivity is presented. The validity and reliability of the questionnaire were confirmed through content and Holstie validity. To identify the indicators affecting the productivity of the automotive industry and to provide a practical model to achieve the desired level of it, two companies Saipa and Iran Khodro have been studied and as a result, using studies related to the productivity of those companies and using Opinions of experts working in it, sixteen indicators to increase production productivity in five dimensions were identified and reviewed. The relationships between these indicators have been determined based on an interpretive structural model and a new model has been systematically formulated and presented. The result of the article indicates the significant importance of obtaining certificates and standards related to the introduced industry and their periodic monitoring.

Subject and Purpose of the Article: 

The purpose of this study is to evaluate the ability of internal    processes of the supreme audit court to perform accountability for users.

The present study is applied in terms of purpose and descriptive-survey in terms of data collection and its statistical population consists of auditors, managers, comptrollers and faculty  members of the national universities who work in the public sector. The research sample was selected using Morgan's drawing and the research period is 2018. In this research, first a questionnaire containing questions in the field of evaluation of internal processes of the Court of Audit was prepared and provided to the 384 people selected sample of the research. To evaluate the reliability of the questionnaire from Cronbach's alpha, the normality of the data, Kolmogorov Smirnov test was used, to answer the research  questions of t-test and to rank the components, Friedman test was used.

The results show that the indicators and components of internal processes of the supreme audit court are evaluated to answer the desired users, but new methods for prevention of financial violations like monitoring and operational auditing are not evaluated by the supreme audit court.

Conclusion, Originality and its Contribution to the Knowledge:

 in this research, internal processes of the supreme audit court were evaluated to perform accountability and recommendations were presented to remove barriers to internal processes. According to the requirement of doing accrual accounting by  government agencies and conducting operational auditing, the supreme audit court should co-ordinate the internal processes, managers and employees with accrual accounting changes and consider learning and growth processes.

Promoting ethics in the organization not only creates a favorable environment to increase productivity but also beyond the organization will play an effective role in society. Therefore, the purpose of this study is to investigate the relationship between lifestyle and work ethics of accountants working in the executive apparatus.

The present study is applied in terms of purpose and descriptive research in terms of data collection, which has been done by survey. The statistical population includes all financial employees of the executive bodies of Birjand city, according to Morganchr('39')s table, out of 178 people, 118 of them have been selected as a sample. In order to collect the required data, a standard questionnaire was used and to analyze them, correlation analysis using SPSS 20 software and structural equation modeling using PLS were used.

The results showed that the professional ethics of accountants is affected by their lifestyle. Also, the gender and work experience of accountants have a significant relationship with the relationship between their lifestyle and work ethic.

Since ethics in accounting is as important as other disciplines, it is necessary to promote and institutionalize ethical principles among members of the profession. Also, considering that observing work ethic improves the behavioral conditions and lifestyle of individuals and ultimately leads to the growth and development of societychr('39')s economy, it is suggested that serious attention be paid to the work ethic of accountants in the dimensions of their lifestyle in the executive apparatus

Considering the significant role of oil and its sales and prices in the economy of Iran and the Persian Gulf countries, as well as the popularity of the general public and economic activists and foreign investors to operate in the Iranian capital market, examining changes in oil prices and stock market returns is very important. Therefore, the main purpose of this study is to investigate the integration between changes in oil prices and stock market returns of Iran and the Persian Gulf countries. The data are collected through the official website of APEC Organization and the archive of stock exchange indices of each member country during the beginning of 2012 until the end of the first half of 2018 and on a monthly basis using the two-variable GARCH-BEKK model, VAR model. Granger causality was examined. The results show that changes in oil prices without calculating structural failure affect the stock markets of OPEC member countries. However, when structural failure is used, the results will be different

The aim of this study is strategic planning of knowledge-based companies on the basis of SWOT Model. The present study is conducted with an applied purpose and with descriptive-analytical method. It is a field study when data collection is considered. The data has been collected through a questionnaire made by the researcher. The study sample consisted of 228 cooperatives of South Khorasan province of Iran. The data has been extracted using SPSS software and analyzed using SWOT model. The results of the present study indicate that the companies in the cooperative sector of South Khorasan province are in a low level in respect of becoming knowledge-based. Therefore, in the current circumstances, the matching power with indices of becoming knowledge-based for the current status of the surveyed companies is less than 30 percent. Therefore, it seems that educational assessment and planning is needed to promote the knowledge-based indices in cooperative sector of South Khorasan province. It can ensure a promising future for these cooperatives in Iran's 20-year vision plan, resistive economy, knowledge-based products, self-sufficiency, employment, and entrepreneurship. Finally, some suggestions for the cooperatives of South Khorasan province have been presented with regard to the four strategies of SWOT model.

The State Accountability Court will be held accountable to the general public for its duty to protect and protect the public. In order to be held accountable, the State Accounting Tribunal shall make its information publicly available in accordance with its laws and regulations. Articles 51 to 55 of the constitution address the areas of accountability and the legal right of citizens to know the facts. The purpose of this study was to evaluate the ability of the State Audit Office to hold users accountable for the protection of people's rights. The purpose of the present study is descriptive-survey in terms of purpose and data collection. The statistical population is comprised of auditors, administrators, auditors and faculty members working in the public sector. The research sample is based on Cochran method and Morgan table is 350 people and the period of research is 1397. In this research, a researchermade questionnaire has been used, whose validity and reliability have been determined by the opinions of different professors and experts. Confirmatory factor analysis and structural equations were used to test the research hypotheses. The results show that the indicators and components of accountability performed by the State Accounting Court from the users' point of view, which include: 1) free access of users to budgeting report information, 2) comprehensible information, 3) complete and comprehensive information, 4) timely information 5) Accountability Court of Accounts as a supervisory body, 6) Interim and periodic reports to users, 7) Reliability of information, and 8) Information clarity is desirable.

One of the important issues in predicting financial constraints is the choice of predictor variables. In this study, we investigated the Gaussian process machine learning method and radial neural network to predict financial constraints. For this purpose, 208 companies from 1390 to 1396 have been selected as the statistical population. Due to the availability of information, all companies have been considered as a statistical sample. The results of this study showed that machine learning methods have the ability to predict the financial constraints of corporations admitted to Tehran Stock Exchange. Therefore, the main hypothesis of this research is confirmed and machine learning methods are an effective way to predict financial constraints. Also, the results showed that the company's value, operating cash flow ratio, financial leverage, return on assets, and the percentage of institutional owners had the most importance in predicting financial constraints.

Lack of proper corporate governance mechanisms can pave the way for management opportunistic actions one of which is to lead tax avoidance activities towards their own benefits, which in turn may waste tax resources. The purpose of this paper is to investigate the effect of intellectual capital on the relation between corporate governance and tax avoidance of firms listed in Tehran Stock Exchange.  The sample consists of 94 firms listed in Tehran Stock Exchange during the period from 2010 to 2015. The data is analyzed through regression model using panel data. The results indicate that intellectual capital does not modify the relation between corporate governance mechanisms and tax avoidance. This means that corporate governance mechanisms affect tax avoidance directly and intellectual capital does not play any role in it. In particular, findings show that strong corporate governance leads to improvement of financial reporting quality and, ultimately, helps  the effectiveness of tax planning actions.

According to the statement of Tehran Securities and Exchange Organization (SEO), reporting important weaknesses of internal controls and designing an effective system of internal control are necessary in achieving micro and macro goals of company. This study investigates the effect of agency costs on the relationship between quality of internal controls and earnings management in the listed companies in the Tehran Stock Exchange (TSE). We used the data collected from 96 companies in the TSE, during 2010-2015, with totally 672 firm-years observations, and the regression panel data model. Results showed that agency costs moderate the relationship between quality of internal controls and earnings management. And there is inverse relationship between quality of internal controls and earnings management in the absence of agency costs. This inverse relationship becomes exaggerated, when there are agency costs. This is because quality of internal controls affects earnings management of companies by reducing agency costs.

Recently, countries’ budgeting system has been modified by moving towards performance-based budgeting. Adoption of performance-based budgeting needs requirements in terms of organization, organizational levels and organization members. This research was conducted in 1395 with the aim of optimizing performance-based budgeting at University of Sistan and Baluchestan. Required data were collected from budget department of university. Based on budget requirements of each department, then, optimal model was adopted using Particle Swarm Optimization (POS) Algorithm in Matlab software and extracted the best budget allocation. The results of the model's analysis indicate that departments of Research, Technology Development, Support, Cultural, Plan and Development had 18.1% of the total budget and were efficient. However, Educational and Alumni departments received 81.9% of the total budget and were inefficient. Based on these findings, it can be inferred that the allocation method of university budget is inefficient.