مقالات رزومه سید حسین احمدی لنگری

The purpose of this research is to study the effect of financial stress on the timeliness of accounting financial reporting in companies listed on the Tehran Stock Exchange.

In order to investigate this goal, two explanatory hypotheses and information related to 152 stock exchange member companies for the period of 2017 to 2022 were analyzed. The regression model used in this research was a panel data method with a combined approach.

The results showed that financial stress has a positive and significant relationship with the start and finish of preparing financial reports, but it has no positive but significant relationship with late registration.

According to the findings of the research, management decisions can reduce financial stress and be effective in the timely presentation of financial reports to help investors as an effective informational and operational tool in the evaluation, analysis and analysis of reports.

Contribution:

This study will provide evidence of its impact on the timeliness of accounting financial reporting as one of the effective factors in investment by using updated indicators involved in financial stress. It seems that these indicators have not been investigated so far and The results of the review develop the theoretical literature in this field. Also, the findings can help in recognizing and reducing the level of financial stress indicators in companies and also be useful for investors who seek to reduce risk and riskiness of investment.

The purpose of the present study is to enhance understanding of ethical frameworks and professional behavioral codes as well as how to use them in moral decision making. This practical research is a descriptive survey. The data collection tool was a questionnaire and the population under study were higher education students at universities in the province of Golestan from October to November 2021. 239 questionnaires were received from the population under study. First, the data were recorded in Excel and then, the relation between variables of the two hypotheses were analyzed by Smart PLS (version 3) and structural equation models. Regulations of the American Institute of Certified Public Accountants and the International Ethics Standards Board for Accountants, as professional codes for accountants, and Cheating Diamond, as decision making power of the accountants, are significantly effective in multiple ethical frameworks of accounting. In the accounting profession, moral issues are of great importance so that sensitivity level to active groups in this field, from the view of ethical and professional-behavioral codes, is doubled. Mutual relationship between society and profession creates a condition that should inevitably be obedient to accurate regulations to raise awareness of both groups to each other's rights. Since accountants are more exposed to professional codes and frameworks, they should behave as if they are observing global ethical laws. Therefore, accountants are obliged to obey some basic principles such as honesty, objectivity, professional qualification, required accuracy, confidentiality, and professional behavior.

The purpose of this research is to determine the factors of interest to the users of financial information through the timely presentation of the auditor's report, which has a significant contribution in influencing the success of the financial performance and development of companies by attracting investors. With this aim, the impact of financial report quality, managerial ownership and research and development investment on audit report delay was investigated. In this regard, a sample of 154 companies listed in the Tehran Stock Exchange was examined during the period of 2017 to 2021. Multivariate regression was used to test the hypothesis and Eviews software was used for statistical analysis. The results showed that the quality of the financial report and managerial ownership have a direct positive and significant relationship with the delay of the audit report, and research and development investment has no significant effect on the delay of the audit report.

Reaching the highest level of information in order to increase the social level of trust upon management accounting information systems can be acquired using smart tools. The purpose of the present study is to review the effect of socialization objectives (fame and information back up), socialization policies (reward, common norms, and credit), and sociable people (Intimacy and common interests) in management accounting information systems.
In order to study the relationship between the research variables, 3 hypotheses were proposed. After distributing a questionnaire among senior and junior managers of corporations in the industrial townships of Sari, 158 respondents completed that within a time period from January to February 2022. The data were analyzed using SPSS.
A significant relationship between socialization objectives in management accounting information system was rejected while it was confirmed that there is a significant relation between socialization policies and sociable people in management accounting information system. The results showed that policies and aspects of sociable people have a positive impact on their trust upon others' advice.
Various classifications including synergy and replacement relation among subcategories of socialization trust on the advice of managers. Management accounting information system enables the managers to cooperate in mutual interaction with the workers who have common interests.

The purpose of the present research is to review the effect of management control system (MCS) on unethical behaviors. The current study aims to validate the theoretical model of the study of Langevin and Mendoza (2012) and also theoretically test the hypothesis formulated by the authors, although not experimentally tested yet. Therefore, the following research question is explored in the present study: Which aspects of MCS presented by Langevin and Mendoza (20102) increase organizational justice and decrease unethical behaviors of managers? In this regard, a questionnaire was distributed among the senior and middle managers of active corporations in the stock exchange from April 2021 to May 2021. According to a survey research plan including a questionnaire from Louisiana Klein et al., completed by 114 participants, the relationship between research variables and the hypothesis presented by Langevin and Mendoza (2012) was reviewed and the data was analyzed using PLS Smart software/version 3. The results obtained from modeling the structural equations show that participation in setting the goals can increase perception of procedural justice; it means that participation in setting fair purposes is taken into account but this issue does not have a close relation to the managers’ reward. Thus, ignoring uncontrolled aspects by the managers in performance assessment does not lead to the perception of procedural and distributive justice.

The aim of this study was to investigate the effect of financial independence on the quality of financial accounting information of government organizations and how it affects the elements of accounting information systems. To determine the relationships between the research variables, 11 hypotheses were developed. After distributing the questionnaire among senior and middle managers of government organizations, 108 respondents completed it between April and May 2022. The questionnaires were then analyzed using SmartPLS software. The results of testing the hypotheses showed that there was no significant relationship between the availability and performance of software and the availability and performance of the communication network to improve the quality of financial accounting information and these hypotheses were rejected but there was a significant relationship between the level of financial independence, support The senior managers, the quality of financial accounting information, availability and hardware devices, senior accountant knowledge in improving the quality of financial accounting information were proven and these hypotheses were confirmed.

The importance of access to financial services at the community level is not hidden from economic actors, and for a long time now, human activities have been closely related to social activities, so that in recent years, social responsibility of banks and its reporting has become very important. Many countries have considered this concept in order to deal with the problems related to unemployment, poverty, pollution and other social problems, and through the implementation of social activities in a desirable and diverse way, have responded to various foreign groups. Based on social responsibility, banks are committed to carry out their activities for the benefit of society as a whole and to gain their satisfaction. The present study on the impact of corporate social responsibility (CSR) on financial performance (FP), financial stability (FS) and financial inclusion (FI) in the Iranian banking sector, focusing on data from 17 banks over 5 years for the financial period 2016-2020 Was tested by SPSS version 22 with three hypotheses. The results of this study showed that corporate social responsibility has a positive and significant effect on financial performance and financial stability, but the relationship between corporate social responsibility does not have a positive and significant effect on financial inclusion.