دکتر محمدرضا مهربان پور

The main purpose of this research is to examine the relationship between working capital financing and financial performance, emphasizing the role of company characteristics, in companies listed on the Tehran Stock Exchange. This study aims to contribute to the existing literature on working capital management in the following ways. First, unlike most previous studies that have examined the relationship between working capital management and firm performance, this study examines the effect of working capital financing on firm performance using a quadratic function. Secondly, it empirically examines the effect of company characteristics (company size, financial leverage, and financial constraints) on the relationship between working capital financing and company performance.

This research is applied in purpose and adopts a causal-correlational approach. The library method was used to gather information on the theoretical foundations. To achieve the research objectives, data from 1,034 companies from 2012 to 2022 were utilized. Arellano and Bond's two-step Generalized Method of Moments (GMM) was applied to estimate the research models and mitigate potential endogeneity issues.

There is a non-linear U-shaped relationship between working capital financing and financial performance. Additionally, company size, financial leverage, and financial constraints influence this relationship. In other words, changes in company size, financial leverage, and financial constraints alter the level of the break-even point. Also, the relationship between working capital financing and financial performance in large companies, high leverage and high financial constraint is inverted U-shaped. However, the relationship is U-shaped for small firms with low leverage and low financial constraints.

The research findings indicate that working capital financing is a key factor influencing the financial performance of companies. Moreover, company managers do not necessarily employ a uniform strategy when making decisions regarding working capital financing. Managers of small companies with low leverage and low financial constraints can enhance company performance by adopting an aggressive working capital financing strategy. In contrast, managers of large companies with high leverage and high financial constraints can improve performance by following a defensive working capital financing strategy. It means that when companies cover a large part of their working capital needs through short-term loans, the performance of the company improves, but when a small part of the working capital needs is covered through short-term loans, the company's performance decreases. In other words, using an aggressive working capital strategy can increase the company's performance without hurting the company's performance. However, the defensive strategy may not increase the performance of the companies appropriately. Also, the results show that company size, financial leverage, and financial constraints affect the relationship between working capital financing and financial performance.

The purpose of the present research is the feasibility of adopting the expandable business reporting language in holding companies from the perspective of financial staff to improve financial reporting in Iran.

First by examining the background of the research by metasynthesis method and by using the three-part model of technology, organization and environment in order to identify the effective indicators on each of the elements of the feasibility of adopting an expandable business reporting language, a list of influential and important indicators in Each of the technological, organizational and environmental dimensions is determined. After the initial classification, a spectrum questionnaire for the feasibility of adopting the extensible business reporting language with the fuzzy Delphi method among the three main pillars of the extensible business reporting language, using the fuzzy Dimetal technique to achieve a more detailed analysis in investigating the cause and relationship A link between each of the pillars that experts and specialists have completed.

The feasibility of adopting a developing business reporting language from the perspective of financial staff in holding companies was done using the three-part technological, organizational and environmental model.

Finally, the analysis showed that, from the technological aspect, it is possible to use an expandable commercial reporting language in holding companies, and from the organizational aspect, the benefits of saving time and increasing the speed of work for the holding companies, and from the benefit aspect - The cost is useful for the organization and finally, from the environmental aspect, it is an advantage factor in the leading holding companies.

Contribution: 

Expandable commercial reporting language is a new technology for transparent exchange of financial and commercial reporting data, which can lead to reduction of agency costs and improved decision making of information users worldwide with a common language and specific format.

AbstractThe main purpose of this study is to estimate the model of factors affecting financial stability in companies listed on the Tehran Stock Exchange. The research method in terms of design was descriptive-analytical based on past events, field experiments, retrospective or causal after occurrence. A review of the literature, research, and interview results reveals five main themes that categorize the factors affecting financial stability in companies. In the following, the effect of these components on financial stability in companies is evaluated. For this purpose, the performance information of 130 companies that have been screened by the method of screening in the period 2015-2019. The results showed that, return on investment and profit to price ratio per share (from performance indicators), working capital (from resource management indicators), financial cost coverage (from financial structure indicators), instantaneous ratio (from indicators Liquidity indices) and institutional ownership (characteristics of the company) have a positive effect on the financial stability of companies. Also, receivables period (from resource management indicators), long-term debt ratio (from financial structure indicators), debt repayment period (from liquidity indicators) have had a negative impact on financial stability.key words: Financial stability, financial indicators, model estimation.

According to the information approach, the social capital of the CEO improves the company's resource management and economic efficiency, and increases the coordination of the company's financial policies, thereby reducing information asymmetry. Hence, the purpose of this research is to investigate the relationship between the social capital of the CEO and the company's risk-taking and financial policies. The statistical population of this research is all the companies accepted in the Tehran Stock Exchange and 140 companies were selected in the period of 2015 to 2020 by systematic elimination method. Also, to test research hypotheses, a multivariate regression model based on combined data was used. The results indicate that there is a direct and significant relationship between CEO's social capital and the company's risk-taking, and it also indicates that there is a direct and significant relationship between CEO's social capital and the company's financial policies. The CEO's social capital opens the way for the circulation of information, the results of the managers' efforts in the company's financial policies are observed by the market forces, it reduces the cost of external financing, expands the participation of the stock market, and plays an important role in portfolio selection decisions.

The main purpose of this research is to design a model to measure the maturity of risk management in Iran's insurance industry, emphasizing the role of internal audit. To achieve the objective of the research, first, the existing theoretical and empirical literature was studied by using the qualitative content analysis method. The key propositions indicating the maturity of risk management and the role of internal audit in risk management were also identified. Next, the propositions were classified based on similarity, semantic connection, and also by referring to risk management frameworks and standards in the form of dimensions, components, and main indicators of risk management maturity. Then, to ensure the validity of the obtained model, the Delphi method was used to examine and apply the opinions of risk management and internal audit experts in the insurance industry. At this stage, a questionnaire was used to collect data. The reliability of the questionnaire was confirmed with the help of Cronbach's alpha statistic. By employing qualitative content analysis, the process of identifying and categorizing significant and recurring propositions led to the identification of 68 indicators of risk management maturity. These indicators were organized into nine components, forming three primary dimensions of risk management maturity within Iran's insurance sector, with a specific emphasis on the role of internal audit. Subsequently, the developed model was presented to professionals and academics with substantial experience in the realm of risk management and internal audit. This was carried out through a questionnaire that was distributed to experts in these domains. They announced their agreement, disagreement, or their proposed amendments regarding each of the dimensions, components, and indicators. After gathering their feedback, 50 indicators were agreed upon by experts, and the rest were removed from the final model. The model put forth encompasses three primary dimensions: corporate governance, policy and strategy, and the risk management process, along with the roles and responsibilities of internal audit. The result is in line with the "three lines of defense against risk" model proposed by the International Association of Internal Auditors. Therefore, all operational units of the organization under good corporate governance and strategy form the first layer of defense against risk. Risk management is the second layer of defense by implementing the processes of identification, evaluation, response to risk and reporting. The internal audit, by monitoring and evaluating the risk management process, forms the third layer of defense against risk. The model developed within this study comprises 50 indicators sourced from risk management standards, existing research, and insights from experts in the Iranian insurance industry. These indicators delineate the ideal condition of risk management, organized into three primary dimensions and nine crucial components. Iranian insurance firms have the capability to assess the maturity level of their risk management practices by gauging their alignment with the indicators outlined in this model. This assessment aids in recognizing both their strengths and areas that require improvement. Also, unlike previous risk management maturity models, this model could successfully address the roles and duties of internal audit. Therefore, The internal auditors within the insurance industry can incorporate the indicators outlined in this model while devising and executing assurance and consulting services related to the organization's risk management procedures.

Since financial developments that are not driven by fundamental factors of monetary policy may have a large impact on the economy, policymakers have placed significant emphasis on the financial conditions index over the past recent years. Policymakers must maintain a vigilant watch over financial conditions, as their significance becomes increasingly significant. The construction and use of the financial condition index include three issues, which are: a) the selection of financial variables to enter the financial index, b) weights used to relate financial variables to the index, and finally c) the relationship between this index and the macroeconomy. There are many reasons for the changeability of these three cases over time, which can be discussed about the reasons for their occurrence and effect on the results. Many changes affect the way a financial index is made. Therefore, in this research, the goal is to design an index of financial conditions using time-varying dynamic models to improve the forecasting of macroeconomic variables.

The process of implementing the conceptual model can be explained in the following steps. First, extracting the desired variables to be used in the desired models (for this purpose, we have used monthly data during the years 2001 to 2021 for 19 financial variables and 5 macroeconomic variables). It should be noted that since all the variables must be in the form of rates - if necessary, all the variables were converted into growth rates. Also, all the variables were examined from the dimension of stationary, and the problem of their stationary has been solved. Second, the desired models were calculated to predict macroeconomic variables. Using time-varying models, dynamic averaging models, and dynamic selection models, the financial condition index was constructed in such a way that this index could include various variables to adopt different coefficients from its previous and subsequent periods and challenge constant parameter and variable models. Third, the predictive power of each of the proposed models in the estimation of macroeconomic variables (sum of squares of prediction error) was analyzed and estimated. Fourth, financial index extraction was done based on the model selected in the third step.

The findings suggest that employing models that solely consider variability in the coefficients (without accounting for variability in the variables) leads to enhanced predictions of the unemployment rate compared to vector autoregression models and vector autoregression models incorporating the basic component. In addition, by moving from the generalized factor vector autoregression models and the time-varying generalized factor vector autoregression and the generalized factor time-varying vector autoregression, in which only the variability in the parameters is included (without considering the variability in the variables) towards the models that consider the variability in the parameters both in a Bayesian and dynamic way, a reduction will occur in the forecast error in the variables of the consumer price index, liquidity, monetary base, and gross domestic product. However, the amount of improvement in each of the variables is different from each other.

This study employed time-varying models to derive the financial condition index, aiming to provide the most accurate estimation of macroeconomic variables. The findings demonstrate that the utilization of these models outperforms other approaches in forecasting a majority of the macroeconomic variables

Sustainable Development has become a global concern among firms. Islamic particular attitude toward man and society, organizes economic activities have the most efficient and sustainable ,and they are less costly. considering the importance of the role of sustainable development and disclosure for activities by banks, this study presents a model for exposing sustainable development for the banking system in Iran. In order to present this model, the Delphi method has been used, which finally, this model has 4 dimensions and 63 components. Shannon entropy technique is also used to determine the importance at the level of each of the dimensions and components in the model. The results showed that the dimension of disclosure of environmental-Islamic activities has the most and the dimension of disclosure of general standards has the least importance in the proposed model. Also, the number of important components in Shannon entropy technique was evaluated 42 components.

Partly on the issue that value stocks earn higher returns than growth stocks, there is agreement, but the interpretation of the cause is controversial and there is no clear explanation for this stock feature. According to investment-based asset pricing theory, the financial inflexibility is the reason for expected return of value firms covary more with recessions than the expected returns of growth firms. The present study seeks to determine the effectiveness of the value anomaly of financial inflexibility with attention to the business cycle. In order to achieve the research goals using systematic removal sampling method, the monthly data of 450 year - firm has been used during the period from 2008 to 2017. To test the research hypotheses, regression method using time series and panel data was used. The results of the research show that the financial inflexibility leads to a positive risk premium in the stock level and investment portfolios and value firms gain higher future returns than growth firms due to compensate for the risk of financial inflexibility, and Finally, the effect of financial inflexibility on stock risk premium is not constant during the business cycle, and in times of recession, value companies are more exposed to risk of financial inflexibility than growth companies.Partly on the issue that value stocks earn higher returns than growth stocks, there is agreement, but the interpretation of the cause is controversial and there is no clear explanation for this stock feature. According to investment-based asset pricing theory, the financial inflexibility is the reason for expected return of value firms covary more with recessions than the expected returns of growth firms. The present study seeks to determine the effectiveness of the value anomaly of financial inflexibility with attention to the business cycle. In order to achieve the research goals using systematic removal sampling method, the monthly data of 450 year - firm has been used during the period from 2008 to 2017. To test the research hypotheses, regression method using time series and panel data was used. The results of the research show that the financial inflexibility leads to a positive risk premium in the stock level and investment portfolios and value firms gain higher future returns than growth firms due to compensate for the risk of financial inflexibility, and Finally, the effect of financial inflexibility on stock risk premium is not constant during the business cycle, and in times of recession, value companies are more exposed to risk of financial inflexibility than growth companies.

This study tries to provide a model and explain the framework for reporting corruption based on a phenomenological approach, from the perspective of the community of accountants and auditors working in the private and public sectors. The present study is a qualitative research with Klaizi phenomenological method. In this study, unstructured interviews were used to collect information. This article uses accounting experts, auditors and faculty members. Using the Delphi method, the model obtained from the qualitative method has been validated. The results show that different factors affect the reporting of corruption, these factors have different dimensions such as individual factors, behavioral factors, structural factors, legal factors, environmental factors and ethical factors. Ethical factor is one of the most important factors in reporting corruption that can motivate the reporter to report.A person's belief in God and having a religion can be an influential factor in the process of reporting corruption. On the other hand, economic factors such as bribery and illegal rewards can affect a person's willingness to report corruption.

Numerous articles with contradictory results have been published about of debt ratios with earnings management. This research was conducted by using meta-analysis method in response to these contradictions. The purpose of this study was to quantitatively evaluate the results of previous studies in the field of variable debt ratios on earning management in Iran. CMA2 software was used to analyze the data. The research population includes all existing research on the relationship between debt ratios and Earning management and only variables in which Earning management is a dependent variable and contains 14 valid internal articles from 1382 to 1399. First, all the necessary information for meta-analysis was collected and reviewed by comprehensive meta-analysis software. Preliminary results showed that the debt ratio had a negative and significant relationship with real earnings management and no relationship with accruals earnings management. Due to the heterogeneity of the initial results, the debt ratio variable was re-analyzed by earnings management models. The secondary results of the study showed that the debt ratio has no significant relationship with discretionary accruals, the absolute value of discretionary accruals, However, it has a significant relationship with the working capital accruals, operating activity deviation, Abnormal optional cost, abnormal production cost and abnormal operating cash flow It has meaning. The findings of this study enrich the research literature in the field of earnings management and related factors and fill the gap of study.

Subject and Purpose of the Article: The purpose of this study is to presentation of performance auditing model in Iranian public sector organizations.In the present study, an attempt has been made to go beyond the components of performance auditing, including economic efficiency, efficiency and effectiveness, and to explain and quantify them, and to examine the principle of performance auditing along with the requirements and factors involved in its implementation. The auditors achieved performance audits.Research The present study is based on mixed approach and practical type with adopting a descriptive-survey research. Model dimensions, components and indicators identified with use of panel expert interview, questionnaire and fuzzy triangular Delphi.Research Results indicate that the model dimensions include: inefficiencies and dysfunctions of responsibility, nature of public sector environment and characteristics of service products, perceived usefulness, potential role conflicts, unintended consequences and critiques of performance auditing.Conclusion, Originality and its Contribution to the Knowledge: The need to pay attention to various dimensions affecting on performance auditing with respecting to environmental and inscribed factors and reviewing the conditions of the Iranian public sector can be basis for its effective implementation.

The purpose of this study was to evaluate the impact of different audit quality measures on tax risk. For this purpose, tax risk was used as a dependent variable with five criteria: annual effective rate, average effective rate, gap rate, expected risk rate and effective cash flow rate. In addition, the audit quality with unconventional accruals criteria, earnings fluctuation, earnings smoothing, accruals, cash flows, auditor specialty and auditor size as independent variables along with horizontal representation costs and vertical agency costs, has been used. To investigate the issue, financial information of 118 stock companies during the years 2012 to 2019 was analyzed in 35 regression models. Relationship analysis showed that audit quality was based on seven measures (unconventional accruals, earnings volatility, earnings smoothing, accruals, cash flows, and auditor specialty and auditor size) on tax risk (annual effective rate, effective rate). Medium, gap rate, expected risk rate and effective cash flow rate) have a significant negative impact. Horizontal agency costs have a positive and significant effect on tax risk in terms of concentration of ownership and managerial ownership. Agent costs have a positive and significant effect on tax risk in terms of the level of activity of the Board of Directors and the Audit Committee.

Considering the impact of specific assets on the value of the firm, vertical integration and financing methods, the purpose of this study is to investigate the concept, importance and types of specific assets in Iran and their defining indicators.

In this research, qualitative research method, including qualitative content analysis with explicit and inductive approach and grounded theory with systematic approach of Strauss and Corbin (1998) has been used. In the content analysis section, 83 cases from previous researches between 1985 and 2021 were selected and analyzed by theoretical sampling method. In the next section, after conducting 14 interviews by theoretical sampling method and using the snowball technique, theoretical saturation was obtained.

In this study, specific assets are examined from four dimensions of definition, concept, importance and characteristics, as well as 11 types of specific assets such as Site specificity, Temporal Asset Specificity, Dedicated assets specificity, Brand Capital Specificity, Physical asset specificity, Human Asset specificity, technological assets, organizational capital, intellectual property assets, market assets and social capital, as well as its indicators and determinants were identified and examined.

From the point of view of Iranian experts, specific assets are a key asset for the strategic management of the firm and in all basic decisions of the firm in the field of financing, valuation of the firm and its shares, vertical integration and bankruptcy risk should be considered and therefore investors and other stakeholders should have Considered the assets and their significant consequences for the firm and its value.

Contribution:

In this study, for the first time and from the perspective of accounting, the issue of asset specificity, related concepts and their importance in Iranian firms, types of specific assets in Iran and their determinants were identified and examined, and specific assets as a strategic issue and noteworthy was introduced to the Iranian accounting community.

 The behavior of the employees of the organization and their personality and social psychology have implicitly has a tremendous impact on various organizational and national equations and in a wider context on global respects and modern human have chosen different moral standards than in the past and show special behaviors based on them . The purpose of this study is to explain the effect of personality and types of social psychology on formation of corporate social responsibility reporting.This research is based on a mixed (quantitative-qualitative) method. Therefore, the quantitative part of the research, was done by distributing questionnaire among the statistical community, which included 225 experts, managers and psychologists that all of them were accounting and psychology experts and company managers. Data analysis was performed based on descriptive and inferential statistical methods through SPSS software version 23, Amos software, Microsoft Excel. In qualitative part, content analysis technique have been used.According to the results of interviews with 15 experts, it can be said that 210 factors in explaining the impact of personality and social psychology types in the formation of corporate social responsibility reporting, each in the form of different factors in the formation of corporate social responsibility reporting It is effective.The results show that personality and social psychology have a positive and significant effect on the formation of social responsibility reporting. And social responsibility reporting is a strategic management task that encourages organizations to plan for, maintain, and care for long-term change in the society.

In this research, by combining the methods of principal component analysis and the Rough sets, a model is proposed to predict stock prices. First, a number of technical indicators were calculated using the one-year price data of IranKhodro Company. In order to reduce the decision matrix dimension, using the principal component analysis method, new variables were selected so that the maximum characteristics of the initial data were maintained. These variables are used as conditional components in the decision matrix, and the decision variable is next day stock price fluctuation. The data were converted into discrete intervals by different methods and then divided into two groups of learning and control. Then, using the theory of Rough sets on learning data, the decision rules were extracted and their validity on the control data was evaluated. The results obtained from the combined model were compared with the results of the Rough sets model. The advantage of the Principal Components Analysis and Exploratory Factor Analysis methods is the ability to name new factors as the factor of the momentum and the moving average factor, which makes the results more tangible. The percentage of correct predictions of the rules extracted from the hybrid model is higher than the alternative model and the number of rules is lower. In order to verify the reliability of the model, the data of the period of 2002-2017 of IranKhodro Company and also the data of the Iran Saderat bank were studied. The results were consistent with the previous findings.

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

The purpose of this study is to identify and evaluate the effective drivers in the socio-cultural field of the country's tax system.

The present study is based on data type, Hybrid; by purpose, Practical and from the perspective of data collection, it is a descriptive- survey research. The drivers of the country's tax system in the socio-cultural field were identified using the methods of the panel of experts, open questionnaire, interview and fuzzy triangular Delphi.

The following drivers were identified as effective drivers in the socio-cultural sphere of the country's tax system: 1. People's faith and belief in paying taxes, 2. Attention to justice and fairness, 3. People's use of reciprocal services, 4. Fundamental change in the framework Sovereignty, 5. Indicators of governance, and  6. Determining the effects of paying taxes in the society were identified. Which according to the type of distribution in the center of coordinates, indicates the instability and non-inferiority of the system under study.

It is necessary to establish a  futures research center in the country's tax affairs organization in general and to pay attention to the governance indicators, taxpayers' tax citizenship rights, and the government's support for the general tax-free tax.

In the economic system of Islam, which in comparison with other existing economic systems, in terms of basic principles, core values and basic components have many differences. Transparency in financial reporting and improving the capacity for accountability are also very different. Accordingly, the purpose of this study is to identify the components of disclosure in financial reporting with an Islamic approach. The present study is qualitative, in terms of fundamental purpose and descriptive (non-experimental). The research method was data-based method. The statistical population included professors, experts and specialists in Islamic economics, 6 of whom were selected by snowball method and interviewed. The criterion for determining the sample size was theoretical saturation and the data were analyzed in open, axial, and selective coding steps. The reliability of the interviews was confirmed by two methods of recoding and using two coders. The results showed that disclosure in the Islamic financial reporting system, unlike Western models, in addition to the need to be done in terms of wealth (or the same income) and profit, but also disclosure in the distribution of wealth and profits. In addition, disclosure is influenced by the values that govern the Islamic economic system (fundamental values and public values) and factors such as the goals of users and the role of institutions affect it. Such a system of disclosure will lead to results such as reporting the classification of Islamic contracts and Islamic taxes, and will ultimately lead to the benefit of stakeholders and beneficiaries.

Trust among traders is one of the bases of markets mechanism and fraud damages existing trust. Therefore, the deleterious impact of fraud on societies and companies is obvious. When fraud occurs, the society expects auditors to detect and report fraud. Therefore, the role of auditors in countering fraud has become increasingly significant. To detect fraud, auditors need to perform a high-quality fraud risk assessment to identify high-risk areas and allocate audit resources to those areas. So, the lack of research in this field has led researchers to identify factors affecting fraud risk assessment using theme analysis method. In the present study, 16 auditing experts were selected through Purposive sampling and snowballing in May and June 2019 and were interviewed. The findings of the interviews were extracted in code and a model tailored to Iranian conditions is presented to conduct a more effective fraud risk assessment. We depict, in this model, the sum of the factors affecting the task in three general categories of individual factors, macro environmental factors and micro environmental factors, which each of them includes more minor factors, and the relationship and interaction of each extracted category. Finally, each of the effective pillars in the task of fraud risk assessment, including the association of certified accountants, auditing firm, audited company, auditors, government, etc., can take a more effective step in fraud risk assessment through the advices provided by experts.

The most valuable service of the financial management profession Independent comment on the desirability of financial statements and reporting to stakeholders And their independence from very important and influential issues in reporting and quality of reporting. Among these components such as cultural capital, social and ethical Play a significant role. Hence the purpose of the present study is to present an impact model cultural capital, social and ethical It has been about the independence of financial managers and the quality of reporting. Descriptive research-Survey and by distributing questionnaires among the statistical population, which included the audit organization and institutions, done. That formal validity, Content in the formulation of items was approved by the professors and in a quantitative dimension factor analysis was used to check the validity.to analyze the data, the structural equation method was performed usingSpss23,lisrel software. In this study, sampling is census (census) and based on this, all statistical samples are 350 people. The results show that cultural capital (89%), social capital (85%) and moral capital (86%) have a significant effect on auditor independence and auditor quality.

The main objective of this study is to investigate the need for the adoption of specific financial reporting standards for small and medium-sized enterprises to achieve a favorable picture of the financial situation, financial performance and financial flexibility of small and medium business units in Iran. This research was conducted through interviewing experts, preparing hypothetical financial statements and conducting surveys using a questionnaire, and compilers of accounting and auditing standards, seeking to examine whether small and medium enterprises in Iran Do you need specific standards? Will adoption of international financial reporting standards for small and medium enterprises in Iran be necessary? This research is applied in terms of purpose and in terms of data gathering method. The results show that small and medium sized business units need financially for accounting and financial reporting, and the adoption of international financial reporting standards for small and medium enterprises in Iran is necessary. The results also indicate a significant and positive relationship between the adoption of International Financial Reporting Standards for small and medium enterprises in Iran and the improvement of the qualitative characteristics of accounting information (presentation and disclosure, reliability, recognition and measurement, comparability), which indicates the necessity of accepting or not accepting international standards for small and medium sized entities.