محمد حامد خانمحمدی

After the technological revolution and the advent of the Internet, the rise of artificial intelligence has had a particularly profound impact on various fields, including accounting. In fact, artificial intelligence-based models are able to perform tasks such as detecting or predicting fraud by analyzing data, which significantly reduces human error and provides more reliable outcomes. In this context, the objective of the present study is to examine the efficiency and effectiveness of the "Naive Bayes" method in predicting fraud.

The present study is applied in terms of its purpose and causal in terms of its nature and methodology. It is also retrospective regarding the characteristics and direction of the data, utilizing historical information. This study aims to predict fraud in the financial statements of companies listed on the Tehran Stock Exchange. To select a statistical sample, only companies engaged in production activities were included, which means that financial institutions and banks were excluded from the sample. On the other hand, the selected companies must have a fiscal year that ends in March. It is important to note that the research period spans from 2016 to 2022. Necessary measures were implemented to gather theoretical resources through library research, as well as to collect the data needed to test the hypotheses using archival methods and by consulting the Stock Exchange website. In this research, information related to the time series of the total index was collected from the official website of the Stock Exchange Company. Excel software was utilized to organize the data and perform basic calculations on the raw data, while Python was employed to analyze the data and develop artificial intelligence models.

The method studied in this study demonstrates a strong capacity to predict fraud based on the variables present in the financial statements of publicly listed companies, achieving an accuracy rate of 84%, a precision rate of 84%, and a recall rate of 98%.

Fixed assets and capital variables significantly influence the occurrence of fraud. It is anticipated that any changes in the company's income and profitability levels will also result in corresponding adjustments in the volume of fixed assets and available capital. Therefore, companies can more easily commit fraud to manipulate their performance, given the accessibility and simplicity of altering the reporting of these variables. The results obtained are consistent with the definitions provided by the Association of Official Auditors, which states that changes in assets are a significant variable contributing to the occurrence of fraud in various companies. Therefore, fluctuations in asset and capital levels can serve as significant indicators of potential fraud.

If high-ability managers effectively improve the information environment by disclosing quality information, investors should be more responsive to current earnings provided by high-ability managers; Therefore, when firms have an improved information environment, investors use current earnings information provided by high-ability managers, leading to a relationship between managerial ability and earnings responsiveness. In this research, the effect of management ability on Earnings Response Coefficient was investigated with regard to the role of information asymmetry. According to the analysis of past information, this research is considered as a type of quasi-experimental research. Also, in terms of practical purpose and in terms of method, it is correlation-regression analysis. Research hypotheses were tested based on a statistical sample of 164 companies during a 10-year period from 1391 to 1400 using multivariate regression models with combined data. The results show the positive effect of management ability on Earnings Response Coefficient; But the results showed that the increase in the difference in the bid price as a measure of information asymmetry leads to the adjustment of this relationship; In a way that weakens the effect of management ability on the Earnings Response Coefficient.

The purpose of this research is to study the explanation of the credit rating pattern in companies accepted in the investment industry of Tehran Stock Exchange. For this purpose, relevant information was extracted from the financial statements of the companies listed on the stock exchange. The research period was considered from 1390 to 1400. For statistical analysis, regression estimation with panel data was used. The results of the first hypothesis test of the research show that the variables of presence in foreign exchange industries, ratio of operating cash flow to debt, ratio of operating profit to interest expense, company size, financial leverage, current ratio, cash ratio have a significant effect on credit rating. have.

The relationship between corporate social responsibility disclosure and stock price risk is complex due to regulatory effects, indirect effects, and uncertain effects of some intervening factors. The purpose of this research is to investigate the relationship between social responsibility disclosure and stock price risk, considering the role of the company's performance moderator. The information required for this study is taken from the financial statements of 168 companies in the period 1393-1400. In terms of purpose, the research is part of applied research and the research method is correlational in terms of nature and content, and panel analysis has been used to analyze the hypothesis. The results showed that there is a negative relationship between the disclosure of social responsibility stock price risk; But this relationship is not significant; Also, the company's performance does not affect the relationship between social responsibility disclosure and stock price risk. This negative relationship is consistent with the balance theory, which suggests that companies that actively practice their social responsibility are more likely to disclose more information, increasing transparency and reducing information asymmetry.

Improving the economic and business environment is the most important factor in preventing bankruptcy, therefor, Artificial intelligence uses to predict the bankruptcy of companies in the future. In this study, companies in the Tehran Stock Exchange over a period of 10 years in terms of bankruptcy localized model of Kurdistani-Tatli based on the Altman model were examined and companies were identified as bankrupt and healthy. Research data were collected, categorized and refined using secondary data extracted from financial statements and through the database of the Exchange Organization and the Central Bank.The models used to evaluate the data and predict the bankruptcy of companies are artificial intelligence models . Artificial neural network, combination of neural network and genetic algorithm and the K-nearest neighbor method has been used. They were also compared in terms of prediction accuracy. The output of the models indicates that the addition of corporate governance indicators to the financial ratios indicators has not improved the results. Therefore, financial ratios alone are sufficient for predicting and determining bankruptcy. The proposed model of this research based on accuracy is a combined model of neural network and genetic algorithm that has the highest accuracy. Genetic algorithm improves the optimal results of the neural network and provides a more optimal answer.

The purpose of the current research is to explain the factors influencing behavior (risk taking, self-confidence and strategic thinking) on the relationship between emotional intelligence and the quality of investment judgment and decision making. The research method is analytical and correlational in terms of goal, and quantitative and applied in terms of the research process. The statistical population includes people with a stock exchange code, which was determined by the software to have a sample size of 366 people. In order to measure the variables, relevant standard questionnaires have been used. The data collected by SMART PLS/4 software has been analyzed and the results of the hypothesis test show that emotional intelligence has an effect on the personality traits of self-confidence, risk-taking, strategic thinking, and the quality of judgment and decision-making. It is positive and significant, and strategic thinking has a partial mediation role on the relationship between the independent variable of emotional intelligence and the dependent variable of judgment and decision-making quality, but the variables of self-confidence and risk-taking are not mediators. It is suggested that investors, by strengthening their emotional intelligence and strategic thinking, fight against the psychological mistakes of investing and improve the returns of their investments.

In the accounting literature, the decision-making approach as a dominant theory in accounting explains the theory of the company. The aim of this study was to provide a model of the effect of decision-making styles on scenario-based profit management by considering five personality factors in financial managers. Descriptive research method is correlation. Decision-making styles are independent variables and profit management is the dependent variable, and the five personality factors of Neo are the moderating variables. The statistical population includes all the financial managers of the member companies of the Tehran Stock Exchange in 1400. The total number of companies is 540 companies, and finally 120 companies were selected as a sample after screening (systematic exclusion). In order to measure the profit management based on the study of Klikman and Henning (2000), a scenario was first designed and then the scores extracted from the scenario were considered as the score of profit management. The tools used include Scott and Bruce's general decision-making styles questionnaire and Neo's five-factor questionnaire. Structural model with Smartpls software was used to analyze the results. The results showed that 45.7% of the changes related to scenario benefit management by decision-making styles interacted with extraversion personality trait, 51.4% interacted with flexibility trait, 42.2% interacted with adaptability trait, 6.6 46% is explained by the interaction with the characteristic of conscientiousness and 46.8% by the interaction with the personality characteristic of neuroticism. And due to the importance of personality traits in the decision-making process of managers, the implementation of personality tests during the selection of managers can be one of the most essential parts of recruitment and selection of human resources.

The personality characteristics of internal auditors can affect the quality of financial reporting due to its role in obligations, conscientiousness and adherence to duties, along with other characteristics such as objectivity, skill and professional care of the internal auditor. The purpose of this research is to investigate the effect of internal auditors' personality traits on the quality of financial reporting. This research is a part of applied research in terms of its purpose, and it is considered descriptivecorrelational in terms of its method. The statistical population of the research is the automotive companies admitted to the stock exchange between 1393-1400. The results of the research hypotheses test showed that conscientious personality trait has a positive and significant effect on the reliability, relevance and timeliness of financial reporting. Also, the agreeable personality trait has a positive and significant effect on the reliability and timeliness of financial reporting; but its effect on the quality of financial reporting is not significant.

The most important feature of joint stock companies is the separation of ownership from management and therefore the role of independent audit mechanisms on the activities of managers, in line with good corporate governance. Net profit is also influential in the decision making of users of financial statements and therefore is a potential activity for managers of profit management practices. The relationship between earnings management and audit quality is also theoretically significant. The present study investigates the simultaneous interactions between ownership structure, audit quality and profit management. In this regard, three types of real, managerial and institutional ownership in the ownership structure, the quality of independent auditing as a supervisory mechanism and real profit management in the form of three separate three-equation systems using three- and two-step least squares methods in It has been studied among 167 companies between 1392-1392. The results show that with increasing the percentage of all three types of ownership, the probability of profit management decreases and the occurrence of profit management leads to a decrease in each of the three types of ownership. Also, audit quality and ownership structures have had a significant positive effect on each other simultaneously and reciprocally. Finally, profit management and audit quality have a simultaneous negative interaction with each other and increasing each leads to reducing the other variable.