فهرست مطالب نگار خ سروی پور

The present study investigates the effects of various dimensions of social responsibility on improving the non-financial performance of companies based on the MLP model of the neural network of genetic algorithms. For this purpose, the information of 107 companies listed on the Tehran Stock Exchange for a period of ten years in the period from 2009 to the end of 1397, was extracted and the research variables were calculated and the necessary statistical tests were performed. The method of the present study is descriptive-correlational and its design is experimental and the post-event approach is used. Using statistical and econometric methods, the hypotheses were examined and tested. Findings indicate that based on non-financial performance indicators, social dimension of social responsibility on structural capital changes, positive and significant effect, legal dimension of social responsibility on human capital change, positive and significant effect, social dimension of social responsibility on human capital change, It has had a positive and significant effect. By analyzing the data with the help of artificial neural network model and calculations of perceptron and hyperbolic tangent equal to 1 from MATLAB software, which out of the six existing hypotheses, three hypotheses are significant and confirmed that the social dimension of social responsibility on structural capital changes with the highest tangent Hyperbolic 1 The maximum effect factor is set as the optimal output.

The purpose of this article was to design a taxpayer selection model in the value added tax system in high-risk companies with the combined Delphi method and network analysis process. The current research method, in terms of its purpose, was developmental and applied in the scope of survey. The statistical population of the research includes 27 companies out of 42 companies (Taxpayer), taking into account the Law on Taxpayers of Legal Entities, the subject of Note 2, Article 27 of the Value Added Tax Law in the whole country, with tax declarations during the solar years of 1387 to 1397 (2008 to 2018), as companies The risk was high. audit records (failure to provide seasonal purchase and sale list), and payment, as risk indicators of taxpayers' non-compliance in Iran's value added tax system in high-risk companies was in the taxpayer selection model, where the priority of these indicators was the submission of the declaration, audit records (failure to provide the seasonal purchase and sales list), audit records (inconsistency of the seasonal purchase and sales list) ), paid and registration. Therefore, it should be acknowledged that the tax declaration should be considered more in the selection of high-risk taxpayers in the value added tax system. Prioritization in high-risk companies due to non-compliance in paying taxes, according to theoretical bases, it can be stated that in most of these companies, registration is done at the very first stages of sending the invitation but the declaration is not submitted, or if it is, it is done late. In addition, despite the submission of the tax declaration, the documents not presented completely in the audit records, or they are manipulated, and if they are presented, there is a mismatch of seasonal sales and purchase information, and finally, payments are not made or it is not on time.

Maturity is considered as a part of the experimental and knowledge-increasing processes in any profession, which can create the basis for performing effective tasks for the person in charge of the profession. The purpose of this research is evaluating the metaphors of development of auditor's maturity capacities. The research methodology was developmental and mixed. Because there was no coherent theoretical framework regarding the evaluation of metaphors for the development of maturity capacities in auditors, and this research first determined the dimensions of the research through grand theory. Then, through Delphi analysis, the reliability of the identified dimensions was determined, so that in the quantitative part of the research, through the interpretive ranking process, the most influential dimension of maturity capacity in auditors was prioritized. The target population in the qualitative section was 12 university specialists who were considered experts both scientifically and experimentally. The process of selecting people was a theoretical sampling method based on empirical knowledge in the auditing profession. But the target population in the quantitative part was 22 auditors with more than 5 years of professional experience who were selected based on their work experience and level of technical and specialized knowledge through non-probability sampling. The results of the research in the qualitative part indicate the existence of 3 categories, 6 components and 34 conceptual codes, which have embedded the function of maturity capacities in auditors in the form of a 6-dimensional model. Also, the results in the quantitative section showed that the effective percentage of the function of the professional perspective is higher than the rest of the function of metaphors of professional maturity in auditors, which means that the development of professional maturity capacities in auditing is dependent on the perspectives that the auditing profession should create by creating hope for the future in the profession. It should be done so that auditors can act responsibly towards their job duties with a more open view.

The purpose of this research is to evaluate the investment methods and compare between the behavioral model and conventional rational models in choosing the optimal portfolio using cumulative perspective theory because the behavior of the stock market does not follow a linear pattern, for this reason, the methods A common line cannot be used to describe this behavior and be useful. Considering that choosing a portfolio is a difficult task according to different criteria and goals, in this research, an attempt was made to provide a solution for this problem by using cumulative perspective theory and the usefulness of the mentioned technique in choosing the best portfolio according to several Different criteria should be tested. The analyzed statistical sample is for 31 active companies in the period from the beginning of April 2015 to March 2014. The results of using cumulative perspective theory based on elliptic two-point distribution show that using this method over time and using more training data leads to the creation of a portfolio with better performance and a high standard. Also, the total portfolio, which is obtained by using the monthly average of the total stocks, has a favorable trainer criterion, which indicates better portfolio performance and creation of an optimal portfolio.

Accounting regulations are based on the assumption that auditees respond to and cooperate with auditors' requests to gather audit evidence. Audit staff often work long hours under time and budget constraints relative to the client and its clients with whom they interact during the audit evidence gathering process, and are typically cultured to focus on the company's business interests rather than professional obligations. Based on this, the aim of the current research is to develop an optimal pattern of interactions between the auditor's staff and the client in gathering evidence. In this research, a semi-structured interview with experts was used to identify the factors, and finally, a questionnaire tool was used to validate and rank these factors. The findings showed that 1. auditors' familiarity with the software used in preparing financial reports; 2. reducing the anxiety of auditor clients; 3. Auditor staff records; 4. Clear explanation of the issues for the clients’ personnel by the audit team's staff; 5. Timely presentation of documents and documents by the client to the auditor respectively have more priority as effective factors in improving the interaction of the audit staff with the owners. The relationship between auditor staff and client is very complicated due to the number of stakeholders and people involved. However, since this complexity lies at the core of the audit process, more research is needed on the auditor-client interaction. The findings of this research can help solve the complexities of the interaction between the auditor's staff and the client.

 This study aims to elucidate the profitability of value premium and size premium anomalies by employing the CHS score by Campbell et al. (2008) as the market-based financial distress indicator and Ohlson's O score (1980) as the accounting-based financial distress indicator.CHS score is a reduced-form econometric model to predict financial distress at short and long horizons. Among the market anomalies, value and size premiums have attracted more attention. Previous research noticed the existence of value premiums in stocks and found that value stocks have higher average returns compared to growth stocks. A value stock refers to shares of a company that appears to trade at a lower price relative to its fundamentals. Common characteristics of value stocks include high dividend yield, high book value to market value ratio, and a low P/E ratio. However, growth stocks often look expensive, trading at a low book value to market value ratio. In addition, researchers highlighted the existence of size premium where small stocks perform better than large stocks. These phenomena led to the formation of investment strategies based on value and size premiums. Value premium strategy involves buying value stocks and selling growth stocks, while size premium strategy entails buying small stocks and selling big stocks.

 In this study, the required data was collected from a sample consisting of 168 companies listed on the Tehran Stock Exchange and Iran Farabourse during the period from October 22, 2011, to September 22, 2021. To investigate the relationship between stock excess returns and risk factors, a total of three models were used: 1) Fama and French three-factor model, 2) the augmented three-factor model including the CHS score, and 3) the augmented three-factor model including the O score.

 According to the findings of this study, the inclusion of the financial distress factor in the Fama and French three-factor model, regardless of the criterion that is used to measure this factor, improves the performance of this model in explaining the fluctuations in the average returns of companies listed on Tehran Stock Exchange and Iran Farabourse. In the meantime, the CHS score, compared to the O score, has a greater contribution to increasing the explanatory power of the mentioned model. Additionally, it is found that both in the original model of Fama and French and the augmented versions of this model, the value premium is mainly seen among value stocks, both small and big ones. The size effect, which is seen in all groups of stocks before the inclusion of the financial distress variable in the mentioned model, after augmenting this model, although loses its importance among big-value stocks, is still an influential factor in explaining the fluctuations of the average returns of small value stocks, small growth stocks, and big growth stocks.

 The results prove the existence of a negative and highly significant relationship between the financial distress risk and the excess returns of portfolios formed based on size and book value to market value, confirming that in the long run, financially distressed companies compared to healthy companies, realize lower excess returns. This finding can be of interest to the Securities and Exchange Organization (SEO), audit institutions, investors, and creditors. It is suggested that researchers use more dynamic versions of asset pricing models and other indicators of financial distress to analyze and explain fluctuations in stock returns in future research. In this regard, researchers can refer to Fama and French five-factor model (2015) and the newer versions of the capital asset pricing model (CAPM), and by including the factor of financial distress in these models, compare the power of the mentioned models in explaining the fluctuations of stock returns

 Institutional investors play a crucial role in monitoring and reducing asymmetric information. Institutional investors reduce asymmetric information by demanding high quality in corporate governance practices and information disclosure that leads to informed decisions on investment choices. In the present study, the impact of institutional investors, investment horizons on management efficiency and investment decisions of the companies is investigated. In thes study, the data of 138 companies listed in tehrak stock Exchange during 2018-2011 were investigated. In order to test the hypothesis, Regression models with panel data method and fixed effects approach areused. The results of the testing of research hypotheses indicated that the short-term investment horizon of institutional investors has a negative and significant impact on management efficiency. also, The research findings indicated that the long–term investment horizon of institutional investors has a negative impact on the investment decisions and expenditures of companies with high operating cash flows, by the method based on Bushee(1998)and these investors(with lng-term investment horizon) reduce theinvestment decisions and expenditures of companies with limited funding. This finding could be due to the fact that the majority of institutional investors withlong–term investment horizon in companies with limited fundinghave absolute control and exacerbate the company's problems in order to extract private benefits.

The purpose of this study is investigating the moderating effect of client diversity on the relationship between institutional pressures and audit quality with respect to the identity of auditors. The statistical population of this study included (auditors of Iranian audit firm’s colleague with foreign firms And auditors of trusted audit firms- Grade A - of the Stock Exchange) and (auditors of non- colleague audit firms with foreign agencies and auditors of other auditing firm’s member of the Iranian Society of Certified Accountants in 2019. The research is applied in terms of purpose and it is descriptive and qualitative in terms of data collection. The research data were obtained through the study of theoretical foundations and a researcher-made questionnaire with a sample size of 309 (using Cochran formula) by cluster random sampling. Conceptual model analysis and testing of research hypotheses were performed using AMOS software. The results of testing the hypotheses showed that the diversity of client and their demands has been able to strengthen or weaken institutional pressures on the quality of auditing according to their dual identities; In a way, client diversity affects the relationship between mimetic, normative and coercive pressures and audit quality of partner auditing firms with foreign institutions and auditing firms- Grade A, but on the relationship between institutional pressures and auditing quality of auditors of non- colleague audit firms with foreign agencies and auditors of other auditing firm’s are not effective.

Information flow is a key parameter in an economic activity and acts as a key factor in the emergence, stability and efficiency of capital markets, the information environment in which investors trade, is constantly changing with the dissemination (flow) of information. The purpose of this study is to investigate the returns between companies with information asymmetry based on financing constraints, business strategy and corporate governance. Also, in order to investigate the subject of the study, after extracting data related to companies listed on the Tehran Stock Exchange for From 2010 to 1398, the combined data regression model has been used to test the research hypotheses.According to the research findings, pricing of information asymmetry decreases in conditions of high financial constraint. It is also lower in higher levels of corporate governance. On the other hand, pricing of information asymmetry is higher in levels with bold strategy.The results show that financial constraints lead to differences in the cost of capital between companies with high information asymmetry and companies with low information asymmetry. Provides because pursuing a market-based and innovative strategy requires investing in several new technologies to design products and explore new markets.

The main purpose of this study is to investigate the effects of internal control of financial reporting and organizational complexity on the quality of financial reporting in companies listed on the Tehran Stock Exchange. In this regard, internal control of financial reporting and the complexity of the organization as independent variables; Quality of financial reporting as a dependent variable and variables of company size, board size, board independence, managerial ownership, percentage of major shareholders, previous year return on assets, current year return on assets, capital expenditures, net operating cash flow, value Book of market value, company age and financial leverage are also considered as control variables. The statistical sample of the study included 159 companies and the data analysis method was performed through correlation test and multiple regression.The results showed that internal control of financial reporting has a direct and significant effect on the quality of financial reporting and the complexity of the organization has a significant and inverse effect on the quality of financial reporting.

Due to their nature, airports have a significant impact on the economic development of countries. Nowadays, due to the increase in income and reduction of losses caused by sudden accidents, it is necessary and necessary to continuously improve the operation of airports. Also, the transportation of infrastructure and one of the important parts of the consumer production cycle is considered to play a very important and effective role in the process of economic growth, while it is also a part of the process of growth and inheritance. Based on this, the aim of this research is to analyze the cost structure of Iran's airports and evaluate their role in improving allocation efficiency. From the point of view of the method, this research is descriptive-surveillance and correlational, and from the point of view of the type of supervision and the degree of control, this research is in the category of field research. Data envelopment analysis method was used to analyze the hypotheses. In order to calculate the cost structure, from operating costs and administrative and general costs, and in order to calculate the allocation efficiency from the number of employees working in the airport and the size of the flight surfaces to calculate efficiency, technical efficiency with terminal size and runway length and for economic efficiency With the number of passengers at the airport, the number of flights used. These variables were investigated during the years 2013-2018. The results showed that the operating costs have a significant relationship with the size of the terminal, the length of the runway, the number of employees and the number of flights of the country's airports, and it has no significant relationship with the size of the flight levels, the number of passengers and the amount of cargo of the country's airports. Also, the results of this research showed that the administrative and public costs have a significant relationship with the size of the terminal, the number of employees, the number of passengers, the amount of cargo and the number of flights in the country's airports, and it has no significant relationship with the length of the runway and the size of the flight surfaces.

In this paper, the aim is to examine the role of management ability on the relationship between deviation from optimal capital structure and real performance and speed of capital structure adjustment. For this purpose, data on 143 companies listed in Tehran Stock Exchange for the period of 2006 to 2018 were extracted and a hybrid data regression model was used to test the research hypotheses. the results indicate that the management ability has a significant effect on the relationship between deviations from optimal capital structure and real performance. Also, the results show a significant effect of management ability in the relationship between positive deviation from optimal capital structure and no effect on negative deviation from optimal capital structure, with the actual return on assets or actual performance of the firm. In addition, effect of management ability on speed of capital structure adjustment Which is approved in firms with over-leverage capital structure and rejected in under-leverage capital structure. Finally, the results show in the case of over-leverage and under-leverage, there is no significant difference between them.

The main objective of this study is to investigate the relationship between corporate social responsibility expenditures and firm value with the moderating role of integrated reporting. The sample consists of 117 firms listed in Tehran Stock Exchange in the period from 1390 to 1399. In this study, the data were extracted from the Rahavard Novin software and then variables classified and calculated by Excel software, and finally, through Eviews and Stata softwares, the multivariable regression model and panel data was used to test the hypotheses In confidence level of 95%. The results of the research showed that there is a significant positive relationship between environmental expenditures and company value, as well as between social expenditures and company value. In addition, integrated reporting has a positive effect on the relationship between environmental expenditures and firm value, as well as on the relationship between social expenditures and firm value.

Data mining is an effective tool to improve and enhance the efficiency and effectiveness of tax processes by extracting beneficial knowledge and insight from tax data. The purpose of this paper is to study the status of research pieces in the field, classify them, identify the research gaps and provide a roadmap for researchers and practitioners through a systematic literature review.

Due to the importance of the subject, this study focuses on studies conducted in the field of data mining and taxation from 2000 to 2021. It investigates their processes and practical domains. The reviewed studies were categorized based on the proposed framework and various analyses were presented in terms of processes, practical domains, and data mining techniques. Furthermore, the distribution of papers according to the year of their publication and also regarding the journal in which they were published were presented. Tax processes were divided into four groups i.e. submission, examination, collection, and taxpayer services. The defined practical domains included tax payment, tax refund, shell corporation identification, identification of non-filer taxpayers, risk-based tax audit selection, tax debt management, and tax comments analysis. The classification framework for data mining techniques in this study was defined as clustering, association analysis, classification and prediction, regression, time series, anomaly detection, and visualization.

According to the obtained findings, most of the reviewed studies were assigned to the inspection process, 94 percent of which worked on the practical domain of “risk-based tax audit selection”. The most popular and widely used technique was "classification and prediction", while the three algorithms including neural network, decision tree, and support vector machine were widely used, compared to other algorithms.

Currently, tax administrations have huge databases and traditional methods and tools cannot analyze them due to the limited resources of organizations as well as the large amounts of available data. Data mining can have an effective performance on various tax processes and can be effective in making decisions and adopting appropriate approaches. There is good potential for the application of data mining techniques in all of the proposed practical domains. In the submission and collection processes, more research needs to be done. Some approaches including reinforcement learning, deep learning, graph analysis, and big data analytics are recommended for future research. Proposing practical frameworks for using data mining techniques in tax systems and tax administrations is also recommended. To the best of the author's knowledge, no study has been conducted to investigate the issue, while there is a definite need in this regard. Besides, one of the important issues, which needs to be addressed as the main gap in this field, is integrating the internal and external sources of data, which can improve effectiveness.

Implementing, evaluating and monitoring effective internal control systems is a key determinant of the quality of financial reporting. In particular, high-quality internal controls reduce the deliberate manipulation of information reported outside the company. Reduces risks such as procedural errors and accidental estimates in the report, inherent operational risks and business strategies that may affect the quality of reported accruals. Therefore, the purpose of this study is to investigate the impact of internal control regulations in order to prevent errors and deviations in an effective and efficient manner on the quality of accruals. For this purpose, this study was conducted with 90 sample companies in a period of 12 years 2007-2018 in two stages by performing a comparison test of mean t-pair and Cramer test. Considering the results and comparing the explanatory power and accuracy of each research model, it can be said that at different levels of reliability, the models have appropriate and reliable validity and in terms of comparison, the average quality of accruals in the post-regulation period. Internal controls are significantly different from the previous period. The results showed that the quality of companies' accruals in the period after the establishment of internal control regulations is significantly different from the previous period.

With the increasing changes of markets and fluctuations in stock returns under the sometimes unbalanced economic conditions of countries, creating balance and stability is considered as an effective strategy to attract investment for economic development. But economic challenges are not necessarily the only basis for developing corporate sustainability at the capital market level. Focusing on violating social norms and stakeholders' need for more transparent access to information for investment is also an important part of focusing on developing sustainable reporting functions. The purpose of this research is developing a Sustainable Reporting Function Based on the Anomie of Social Pressures by Intuitive Fuzzy Analysis. In terms of purpose, this research is part of developmental research, because due to the lack of a basis for the existence of anomie social pressures and sustainable reporting in previous research, based on the meta-analysis, in the first step, an attempt was made to identify the components as the analytical basis of the research and the propositions as the decision variables. Then, in order to explain the identified components and propositions, at the level of the capital market, in a small part, intuitive fuzzy Vikor analysis was used to determine the most effective sustainable reporting function based on the anomie of social pressures. In this study, the target population consisted of two parts: qualitative and quantitative. In the qualitative part, with the help of 15 accounting experts at the university level, an attempt was made to identify the research components, components and propositions in the form of scoring forms. In a small part, 20 managers of the top 50 companies of the Tehran Stock Exchange in 2019 were selected to participate in the research. The results showed that the normative anomaly of stakeholders is the most effective factor for the development of sustainable corporate reporting functions. In fact, the result of this study reflects the fact that the normative anomie of stakeholders is the most effective factor affecting sustainable reporting functions and is a stimulus for sustainable socialism as the most effective sustainable reporting function at the level of capital market companies.

The present research aıms to study the effect of using the dıalectıcal metaphor on the audıtors’ maturıty process of negotıatıon .In the other words, it seeks to evaluate the effect of the dialectical metaphor usage on the auditors’ negotiation effectiveness by a less concerned procedure which is a clear comprehension of the existing gap among the features according to the philosophical approaches.  It should be noted that weakness and insufficient capacity of the standards and regulations to connect the auditors’ inner features with the applicable facts result in the issue that many of philosophical aspects and individual insights are less covered by the legal regulations. Of course, as a professional basis among the other ones, the auditors’ negotiation is not accounted as an exception, so this research tries to study the effect level of the dialectical metaphor usage on the effectiveness of the auditors’ negotiation. 

In terms of type and nature of the discussing problem and the research goals, the present research is practical. According to the gathering method of the descriptive information, it is correlative and scaling. Based on that, three scales of the professional morality, mutual trust, and social norms were evaluated based on 12 questions in the form of five -option scales questionnaire of Likert. To test the assumptions and the model fit, the minimum square squares analysis was used. 

For the statistical tests and model fit, PLS the minimum square squares analysis was used. In this method, reliability and validity of the model variables were examined based on the minimum square squares method, at first. In the following step, the assumptions were tested by the model fit. In this part, first, the findings of the demographic and descriptive statistics, the inferential statistics were given in the following.Based on the research findings, the highest average level is related to the professional morality variable indicating that keeping the personal identity in the form of moralization in negotiation can lead to the negotiation effectiveness increase between the auditor and the employer. Also, it is shown that the highest deviance variable is related to the auditor ’s mutual trust variable indicating that the auditors’ opinions about the reliability in negotiation are totally different and discursive.

According to the results of the research assumptions, it is found that the dialectical metaphor usage has a positive effect on the auditors’ negotiation effectiveness. Analyzing the result proved that the dialectical metaphor which is the personal approaches showing the intellectual philosophy and personal insights may guide the person to prevent the misleading ideas during negotiation in order to resolve the challenges and arguments associated with auditing in the financial functions based on a purposeful and useful interaction with the other side of negotiation.In fact, in any society, improving the quality of the financial reporting is a symbol of trust raise to the economic enterprises in order to increase the decision making power of the beneficiary which requires the desirable actions of the auditors in the process of increasing clarity of the financial statements. One of the disputable subjects in this field is making contract between the auditors as the assessors of the firm’s financial functions that the effectiveness of the negotiations will be increased when they are based on the coherent social standards and norms (Halindi, Kent, MC Namara, 2011). During any negotiation, literature and behavior as well as usage of metaphor result in the effectiveness increase so; the arguments between the auditor and the employer will be decreased accompanied with decreasing in the auditing risk and improving dynamism of the finance clarities, consequently (Salterio and Lens, 2016). Since the aim of the present research is the effect of the dialectical metaphor usage on the auditors’ maturity process of negotiation, the assumption test results indicated that the usage of the dialectical metaphor has a positive effect on the effectiveness of the auditors’ negotiation. Analyzing the results suggested that the dialectical metaphor which is in fact, the personal approaches expressing the intellectual philosophy and personal insights may guide the person to prevent the misleading ideas during negotiation in order to resolve the challenges and arguments associated with auditing in the financial functions based on a purposeful and useful interaction with the other side of negotiation. During the interaction with the employers, it also helps the person to use an effective literature based on the standards and professional approaches in giving the professional opinions.  The literature with roots in the auditor’s comprehension of society, profession, beneficiaries...  that improves the level of effectiveness considerably. It should be noted that negotiation is a mutual process in which the benefits (tangible and intangible) of both sides should be acquired. The obtained result is correlated with the researches of Chamiliki (2014), Honglin et al (2011), and Kulest and Stewart (2019).

Risk-based auditing involves significant professional judgment in assessing the risk of material misstatement and identifying adequate and appropriate tests to achieve the desired level of audit risk. To assess the optimal level of audit risk, corporate governance structures are at risk of control. Which seems to be determined by management's attitude and personality towards internal controls and the quality of corporate governance. To this end, standard deviations from standards and norms, corporate pricing structure and the NEO Five-Person Scale were measured through the NEO Personality Inventory. Then, the importance of audit risk criteria was determined by paired questions and hierarchical analysis (AHP). The case study of this study is all companies listed in Tehran Stock Exchange in the year 1396. To test the conceptual model of research the structural equation modeling method with variance based on PLS software was used. The findings of the study indicate that there is a negative and significant relationship between board independence, managerial ownership, and audit risk. There is a negative relationship between institutional ownership, ownership concentration, and non-meaningful personality traits. There is a positive and significant relationship between board independence, institutional ownership, and ownership concentration with audit risk. Personality type and conscientiousness have no significant moderating role on the above relationships.

Comprehensive Report, International Reporting Framework Published by the Integrated International Reporting Council. The framework, which is non-compulsory, states that “the main purpose of an integrated report is to explain to financial capital investors how an organization creates value over time. Economic value added and cash value added are the basic principles for shaping capital market judgment, and market value added, which is an indicator of wealth creation for the shareholder class, is influenced by judgments about economic value added and cash value added. The effect of integrated reporting on the components of value creation of companies is extracted from the data of companies listed on the Tehran Stock Exchange and OTC for a period of 7 years between 2012 and 2018 for 120 companies and from the data regression model. A combination was used to test the hypotheses. Integrated thinking is a tool that, by integrating all of these factors, makes it possible to create value. With this type of thinking, the organization may clearly describe how to create value in an integrated report How Include all factors affecting the organization's ability to create value.

Frequent changes in the balance between trading strategies based on existing conditions are very useful. It is necessary to be sure of the optimal combination of strategies used at regular intervals, Therefore, the purpose of this study is to investigate the quality of financial reporting, investment horizon and trading strategy of institutional investors of companies listed on the Tehran Stock Exchange. This research has been conducted in 135 companies listed on the Tehran Stock Exchange that have been selected based on the systematic elimination method. Also, this research has been done based on the information contained in the financial reports of companies in the period of 2009 to 2018. The method used is regression based on panel data. The results of the study regression model showed that the quality of financial reporting has a significant and positive effect on the relationship between short-term (long-term) institutional investors' horizons and trading strategy. In addition, the research findings indicate that the quality of financial reporting has a greater impact on the relationship between long-term institutional investors and trading strategy than short-term institutional investors. The results showed that when institutional investors have a long-term investment outlook and a low turnover, they have sufficient incentive to encourage managers to improve the quality of financial reporting and disclosure and to monitor managers' behavior. But short-term institutional shareholders are temporary investors who pay more attention to current earnings in determining stock prices,

This paper investigates the behavior of the differences between bid and ask prices and spread and the factors affecting them. The bid and ask price differences are one of the criteria for assessing the liquidity risk of stocks and the selection of stocks in the investment portfolio. Therefore, this study seeks to provide a solution to reduce the bid-ask price differences in an investment portfolio, by estimating the effect of companies' financial variables on the amount of the bid and ask price differences in the form of the linear Panel Data model. Accordingly, among the companies listed on the Tehran Stock Exchange, 129 companies have been selected for the period 1386-1396. The findings show that the Average Daily Stock Turnover and Liquidity Rating of the company, respectively, had the most significant effect on the bid and ask price differences of stocks. Also, based on our results, the first hypothesis, that stock price volatility has a positive and significant effect on the dependent variable BAS, is confirmed. On the other hand, coefficients of stock percentage in stock block holders, total company shares, and financial leverage in the linear model are not statistically significant, and asset liquidity rating does not have the greatest impact on the BAS dependent variable. So, the second hypothesis is not accepted. Also, the effect of the variable of company size (volume of company's assets) was not statistically significant and was considered equal to zero. Therefore, the third hypothesis was accepted.

The high volume of free cash flow in a business unit can intensify the conflict and mismatch between the interests of managers and shareholders and, consequently, increase the problems of representation between managers and shareholders. Therefore, increasing free cash flows and the consequent tendency of managers to make inefficient use of available resources can increase agency problems, which referred to as free cash flow agency costs. On the other hand, the need for conservative reporting allows the losses from over-investment to identify sooner. Hence, the level of conditional conservatism will increase with increasing representation costs due to free cash flows. The main purpose of this study is to investigate the relationship between the representation costs of free cash flows (surplus or surplus cash) and conditional conservatism in the Tehran Stock Exchange. The results of  tests on 140 listed companies in the Tehran Stock Exchange during the period 2013 to 2018 indicate that there is a positive and significant relationship between additional cash (free cash flow representation costs) and conditional conservatism. In fact, the results showed that the costs of free cash flow representation have a positive effect on conditional conservatism.

The most Commonly used models in the literature review of accounting and finance researches is Jones –type discretionary accrual models which applied in earnings management tests. This study investigates the effects of the growth and performance variables of the firm on the quarterly earnings management test in companies listed on the Tehran Stock Exchange during the years 2009 to 2019. A screening method was used for sampling and a total of 74 companies (3256 quarter - firm) have been selected. In this study, hypotheses have been tested using multiple linear regression models and the results showed that the company's growth and performance indicators have an effect on modified Jones quarterly earnings management test. These results also showed that the dummy indicators of the company's growth and performance decile have a non-linear relationship with the quarterly earnings management. The results show that the adjusted R- square of earnings management (modified Jones model) has the lowest value in the model of total accruals (regardless of the quarter) and the highest numerical value in the model with virtual deciles of growth and company performance. The results also show that by replacing and simultaneously entering the growth and performance variables of the company, the numerical value of the adjusted R- square increases and finally reaches the maximum value in the model with dummy decile variables. And the dummy variables of the growth and performance of the company increase the power of the earnings management test (modified Jones model).

The main goal of all auditing firms is to increase efficiency and effectiveness. Manpower at the level Organizations and companies include a set of people with countless needs. If all the needs of these people Be motivated and also have enough motivation, talents and abilities to aim They will employ that organization and vice versa if these people are assigned the responsibility well Do not act then the organization in achieving the goals as well as performing duties to the owners The contracting party will face a problem. The research hypothesis of structural equation modeling method was analyzed using Smart PLS software. According to the purpose of the research of the statistical community, auditors working in the auditing organization and auditing firms are considered members of the Iranian Society of Certified Public Accountants. The number of respondents was 304. Awareness of the existence of various forms of cognitive bias that affect auditors' decisions is the first step to overcoming them.

The political uncertainty caused by the instability of management and the political hypothesis leads to a market failure. In high-risk information environments where accounting information is less predictable, political uncertainty exacerbates market behavior. The purpose of this study is to investigate the political uncertainty caused by the volatility of management and size of the company under the influence of the capital market information environment against the rules of voluntary accruals and the capital cost of ordinary shares of companies. For this purpose, the data of 100 companies listed in Tehran Stock Exchange during the period 1387-1396 were examined and tested using combined data. The results show that the political uncertainty caused by management instability under the influence of the capital market information environment is negatively and significantly correlated with the cost of ordinary equity capital. Also, there is a positive and significant relationship between the political uncertainty associated with the size of the company affected by the capital market information environment and the cost of ordinary equity capital.