فهرست مطالب akram taftiyan

In today's rapidly evolving technological landscape, the valuation of startup companies holds significant importance, given the increasing interest in startups among companies. Valuation models for startups typically fall into two categories: quantitative and qualitative methods. This study employs a qualitative research approach, utilizing meta-synthesis methodology, to identify and categorize these valuation models. Through a systematic evaluation of 162 previous research findings using Wilson's seven-step meta-synthesis process, nine main categories and 63 sub-categories were extracted from the literature. These categories were then analyzed and weighted using Shannon Entropy analysis. The findings reveal two overarching categories: quantitative valuation, encompassing cost-oriented, market-oriented, revenue-oriented, and actual methods, and qualitative valuation, comprising human capital, organizational capital, market-based assets, industrial structure, and quality techniques. This study's outcomes offer valuable insights for venture capitalists and financial managers, facilitating a deeper understanding of startup valuation and the classification of valuation models.

 This study investigates the impact of optimistic investor sentiment and stock liquidity on the stock returns of the Iranian stock exchange. The primary objective is to analyze how psychological and financial factors influence stock market performance.

The research utilizes monthly data on stock returns, investor sentiment, and liquidity from April 2013 to June 2022. Two methods, Dynamic Ordinary Least Squares (DOLS) and Robust Least Squares (RLS), were employed for data analysis. These methods allow researchers to precisely examine the longitudinal and robust relationships between the variables.

The results indicate that optimistic investor sentiment has a positive and significant effect on stock returns, while illiquidity has a negative and significant impact on stock returns. These findings underscore the importance of managing market-related information and news to channel investor sentiment positively.

The results of this study suggest that proper management of investor sentiment and increased liquidity can improve stock returns and stabilize financial markets. It is recommended that stock market regulators and economic policymakers utilize these findings to enhance stock market performance through appropriate policy-making and implementation. Additionally, directing liquidity from parallel markets to the stock market can help control inflation and reduce price volatility.

The purpose of this research is to analyze and illustrate financial literacy articles, which have been investigated and identified semantic relationships between keywords in the field of financial literacy in the period 1964-2022 (unlimited) in the Web oScience database using vocabulary co-occurrence analysis and co-authorship. . Finally, 566 articles were extracted from the researched database and analyzed using Visweaver version 1.6.19 software. The results showed that the field of financial literacy is related to words such as education, knowledge, attitude, credit, performance, financial knowledge and self-efficacy, and the word "financial literacy" is the most frequent word in terms of frequency and has the highest co-occurrence with 186 occurrences. Based on the co-authored results of the countries, it was also determined that America, China and England are among the active countries in the world. Finally, the results of the co-authored map of the authors also showed that Losardi and Annamaria had the most cooperation. This study not only helps to expand the knowledge base about the research topic, but also helps to understand the evolution of financial literacy and related areas.

An indicator of investors' trading behavior that affects asset prices is investor sentiment. Investor sentiment is known as a degree of investor's optimistic mood in financial markets. Company-specific investor sentiments have a significant impact on the risk of a stock price fall. There are two types of traders, simple noise traders and rational arbitrageurs (informed traders) in the market. When noise traders have high risk sentiment and are very optimistic about a stock, they can easily drive its price to a high level. At this point, arbitrageurs should sell the stock short. However, they fear that in the near future noise traders will become even more bullish and push the price even higher, limiting their prime arbitrage position. Under these conditions, arbitrage does not eliminate the effects of noise, because noise creates risk by itself. Stronger investor sentiments lead to the risk of a particular company's stock price falling, and the economic significance of this effect is not insignificant. Stronger investor sentiment leads to more active margin investments in stocks, leading to higher stock price risk. Therefore, the impact of investor sentiment on stock price downside risk is more pronounced for stocks eligible for margin trading. Hence, this research seeks to answer the question of whether the moderating role of the firm's growth opportunities and profitability has an effect on the value relationship of the risk perception of annual reports?

 THEORETICAL FRAMEWORK:

The basic premise of using investors' risk sentiments to predict stock prices, stock market returns, and liquidity is the synergy between stock prices and investors' risk sentiments. However, this synergistic relationship has received less attention in the literature. When the stock price increases, the investor's risk sentiment increases, and when the stock price decreases, the investor's risk sentiment decreases. Therrfore, this synergy may reverse or even disappear over a certain period of time. Through a segmented measurement of the synergism between stock price and investor sentiment over the course of a day, we can also find that investor risk sentiment on social media is forward-looking. This provides theoretical support for the use of investor risk sentiment in stock price prediction. External anxiety can significantly affect the synergy between stock prices and investor risk sentiment, but this effect can increase positive or negative synergy. The existence of growth opportunities increases the performance of companies and shareholder wealth, which leads to participation in job creation and economic development, increasing the value of companies and the demand for high-quality innovation, and the improvement in the global market increases opportunities and competition, which also forces companies to invest and undertake riskier projects to maximize shareholder wealth. If investor risk sentiment does indeed drive asset prices, then analysts' recognition and treatment of risk sentiment may affect the relative profitability of their stock recommendations. For example, an analyst may believe that a particular stock is overvalued based on his private estimate of the company's intrinsic value. However, the analyst may hesitate to issue a sell recommendation if he believes that investor risk sentiment will continue to put upward pressure on asset prices in the short term. Furthermore, if the analyst believes that investors will become even more bullish in the near future, he may actually issue a buy recommendation. If the analyst (1) correctly anticipates an upward (downward) shift in investor sentiment that ultimately causes an increase (decrease) in asset prices and (2) issues a more favorable (unfavorable) recommendation in response, then the analyst's recommendation may be more profitable than his peers.

The current research is based on the classification based on the goal, use, and in terms of classification, it was done using the descriptive-correlation method and using the post-event approach. To collect research data and information by document mining method, field method and databases of Tehran Stock Exchange, comprehensive information system of publishers (Kedal) and modern Rahvard software were used. Finally, the data has been prepared using Excel software and then the final analysis has been done using Eviews software. Content analysis method was used to check the level of risk perception from the activity report of the board of directors, the management's interpretive report and the accompanying notes of the financial statements. In order to test the research hypotheses, the dynamic model approach has been used to estimate the models related to the hypotheses.

According to the findings of the research, the risk perception of annual reports has a significant effect on the stock price, and also the company's growth opportunity and profitability have a significant effect on the value relationship between the risk perception of annual reports and the stock price. Also, growth opportunity and profitability as moderators affect the relationship between risk perception and stock price. It can be claimed that Tehran Stock Exchange market is more influenced by economic variables. Therefore, it seems necessary to make policies in macro areas to reduce the feeling of economic risk.

CONCLUSIONS & SUGGESTIONS:

It can be claimed that Tehran Stock Exchange market is more influenced by economic variables and financial and political variables do not have much effect on this market. Therefore, investors are advised to pay special attention to the effect of risk perception on market returns in financial analysis. In addition, in order to reduce the effect of risk feelings on the economy and especially on the stock market, it seems necessary to make policies in macro areas to reduce the feeling of risk.

The credibility of auditors is directly linked to the added value of confidence in communication between the auditee and their audience. Consequently, the credibility of auditors takes precedence due to the significance of audited financial statements in facilitating transactions in capital markets. This research aims to measure auditors' credibility using artificial neural networks.

Initially, research variables were identified using grounded theory, and factor analysis was employed to analyze research questions. The final model for measuring auditors' credibility was then presented, and MATLAB software was utilized to measure auditors' credibility. This research was conducted in the year 1401 (Solar Hijri calendar, equivalent to 2022-2023 in the Gregorian calendar).

The results revealed that various factors influence the evaluation of auditors' credibility, including examining independence, acceptance or continuation of work, correspondence file, permanent file, understanding the unit under scrutiny and its environment (including internal controls), content tests, work planning, control and supervision, checklists and reports, the execution of duties by the second manager, overall assessment of audit files, the general status of the audit institution, human resource status within the audit institution, functions of the audit institution, compliance with auditing profession rules and regulations, and the external appearance of the audit institution.

The weed optimization algorithm outperforms the particle swarm optimization algorithm in predicting auditors' credibility. Based on the findings of this study, stakeholders in the auditing profession, especially the Iranian Institute of Certified Accountants responsible for assessing auditors' credibility, should pay attention to the identified factors that experts and professionals believe to have an impact on evaluating auditors' credibility.

Disclosure of strategy in annual reports by companies is a method of transmitting information related to the performance of the company's strategy and its effects on stakeholders, and identifying the drivers and factors affecting it is considered important due to the important role of this type of reporting in making correct and informed decisions. The purpose of this study is to investigate the drivers of strategy disclosure in the companies’ annual reports. Revealing a company's corporate strategy to the public is seen as reliable because managers prioritize safeguarding their reputation. This commitment to transparency encourages a company's leadership to make meaningful investments in the strategy. While disclosing forward-looking statements, like the progress of business strategies' implementation, in annual reports offers insight into the company's direction from management to financial analysts, it can also entail certain costs by potentially harming the company's competitive position.
 
In 2021, this study conducted a comprehensive qualitative analysis and meta-synthesis of prior research findings. A total of 191 articles were extracted and analyzed, and after analyzing the desired components, 26 articles were finalized. After identifying and determining the components, Shannon's entropy method was used to validate the meta-synthesis findings. Therefore, a survey was conducted among 15 experts who were selected using the snowball sampling method to comprehensively classify the conceptual codes. Experts were engaged to validate the elements associated with the extracted codes. Consequently, a table depicting the codes and components was presented to them, and their insights and opinions were solicited on this matter. Due to the absence of specific requirements and standards for preparing strategy disclosure reports in Iran, it appears that individuals working in this field may lack adequate theoretical knowledge on the subject. Therefore, we tried to use the opinions of experts who are theoretically familiar with the subject. These individuals were experts, professors, and researchers who had conducted research in the areas of reporting and capital markets over the past few years. They had accumulated a minimum of 15 years of experience in the fields of accounting and finance.
 
The findings indicated that strategy disclosure in annual reports is classified into 12 components and 32 codes. Among the identified components of a company's vision, the mission statement, statement of strategy, naming, scope, and strategic reference were deemed more significant than other components.
 
This research, by comprehensively examining the factors affecting strategy disclosure, tried to provide a new perspective in examining the drivers of annual reports and improve the awareness of the stakeholders in identifying the drivers and factors affecting this type of reporting.

Microfinance can be defined as a mechanism for providing various financial services to low-income groups. The current research was carried out with the aim of designing and validating the dimensions and components of the executive requirements of Islamic wisdom financing. In this research, a mixed exploratory approach was used, so that the qualitative method played an exploratory role and the quantitative method played a confirmatory role. Also, in the qualitative stage, the theme analysis method (Clark, 2006) and in the quantitative stage, modeling of structural equations using Smart PLS software has been used. The experts of this research are 25 people in the qualitative part and 60 people in the quantitative part from the experts and managers of the credit department and professors of the university by snowball sampling method. The findings of the research show that the aspects related to ownership and control, the characteristics of loan contracts and security are considered to be the most important aspects affecting the executive requirements of Islamic microfinance, respectively. The results of the model evaluation show that among the main categories related to the "loan contract features" dimension, payment method, responsibility and repayment method, contract cost, duration of the loan contract, and target group/business subject, respectively, as well as among the main categories related to the dimension "Security" is one of the most important categories that can affect the executive requirements of Islamic wisdom financing, respectively, the requirements of collateral/documents and proceedings.

The current research aims to systematically examine bankruptcy prediction models with the goal of developing a model that serves as a guide for selecting the most suitable tools. These tools should ideally align with the existing data and quality criteria of bankruptcy prediction models.

To conduct this research, a systematic search was performed on the Web of Science database using keywords such as Bankruptcy, Default, Distress, Failure, Forecasting, Predicting, Prediction, and Insolvency, spanning the years 2015 to 2023. Based on defined inclusion and exclusion criteria, this search yielded 1000 articles, out of which 49 were ultimately selected and analyzed. The findings from these articles were then summarized in tables. Subsequently, major bankruptcy prediction models were compared based on nine key criteria, and final conclusions were drawn.

Artificial neural networks and support vector machines were found to have the highest accuracy, while multiple personality analysis showed the lowest accuracy. Additionally, artificial neural networks, multiple personality analysis, decision trees, and logistic regression require a large training sample to logically identify and precisely classify patterns. However, case-based reasoning, rough sets, and support vector machines can work with smaller sample sizes.

Originality/ Value:

 The outcomes of this research contribute to a comprehensive understanding of the characteristics of tools used in developing bankruptcy prediction models and the shortcomings associated with them.

Sentiment risk factors at the market level include a small portion of possible factors that include factors related to competition, suppliers, employees and customers, financing, foreign operations, regulations, lawsuits, governance, the environment. The severity of this disclosure gap is only addressed by regulatory efforts that require companies to discuss their quantitative and qualitative assessments of perceived risks and uncertainties. One of dimensions of behavioral finance is behavioral risk, which is also known mental risk or perceived risk; which actually the investors' subjective judgment of the risk, which may be estimated more or less than the real risk. The main purpose of the present research is investigate the relationship between the risk Sentiment annual reports and the investor's risk Sentiment, which was conducted based on data of companies admitted the Tehran Stock Exchange in 13-year period between 2007 and 2019. To test the hypotheses of the research, the system of simultaneous equations and the analysis of two-stage regression coefficients have been used. The estimation results indicate that there significant relationship between the change in the standard deviation of monthly returns, the change in beta risk, and the change the volume of stock transactions with changes in risk Sentiment of annual reports.

Investor sentiment relates to investors' subjective beliefs about cash flows and investment risks. This type of sentiment has a consistent effect on stock prices. Ownership and governance factors may play a critical role in corporate risk reporting because managers for shareholders prepare annual reports. The main purpose of the current research is the relationship between the quality of internal and external corporate governance and the risk Sentiment of annual reports. For this purpose, 130 companies admitted to the Tehran Stock Exchange between 2008 and 2022 were selected by the systematic elimination method, and in order to increase the degree of confidence in the results of the hypothesis test, the regression method of static and dynamic panel data was used. To measure the sense of risk, the vocabulary frequency method has been used. According to the research findings, in both static and dynamic states, weak corporate governance has a positive relationship with risk Sentiment and strong corporate governance has a negative relationship with risk Sentiment. In addition, the Hirschman index variable has no relationship with risk perception. The existence of internal and external corporate governance reduces inefficient investments and makes managers make optimal and efficient investment decisions.

In the tenth axis of general environmental policies, the Supreme Leader has emphasized the establishment of environmental auditing, identifying and ranking the main components of environmental auditing to monitor executive bodies from the point of view of the type of auditing is the goal of this research. In this study, first, the initial indicators were identified based on the study of research literature and the statistical method of qualitative content analysis. Then, in the fall of 1400, by interviewing 35 auditors of the Court of Audit as experts who were selected initial indicators identified by the Delphi statistical method, were finalized. Then, using a questionnaire and a new analytical methodology, Interpretive-Structural Modeling and the relationships between the indicators were determined by MATLAB and Excel software, and the ISM graph was plotted in an integrated manner. Finally, using MICMAC analysis, the penetration power and dependence of the identified indicators were evaluated and the final pattern was drawn. Validity was calculated as content and reliability was calculated using the kappa coefficient. The main components of environmental auditing to monitor the executive bodies of the country from the perspective of the type of auditing include environmental compliance auditing, environmental financial auditing and environmental performance auditing. The components of environmental compliance auditing and environmental financial auditing with high power of influence and low dependence are placed as independent components on the second level and have the most importance and impact, the component of environmental performance auditing with low power of influence and high dependence as The dependent component is placed at the first level and the influencing component.

Investor sentiments are related to investors' subjective beliefs about cash flows and investment risks. The present study was conducted to investigate the impact of the company's financial risk on the risk sentiment of annual reports in companies listed on the Tehran Stock Exchange. To test the hypothese, 130 companies were selected as the sample between 2008 and 2021 and analyzed using the regression method of static and dynamic panel data. To evaluate the company's financial risk, the criteria of financial leverage, company size, and current ratio were used, and the frequency of vocabulary method was used to measure the risk sentiment of annual reports. The results showed that the variables of financial leverage and current ratio have a positive and significant effect on the risk sentiment of annual reports. However, the size of the company has a negative and significant effect on the risk sentiment in annual reports. The results also showed that in addition to the risky tone of the words and sentences in the description of the financial statements, the numbers and figures of the financial statements also affect the investors' risk sentiment.

One of the most important and vital categories of any organization is the existence of a financial manager with high ability and skill. Financial capabilities and skills make financial managers able to understand the language of finance and take ownership of the financial performance of their departments. Being competent in the art of managing the finances of any organization is a vital discipline to create and maintain financial stability. The existence of management and its various metrics is considered one of the dimensions of organizational capital, therefore, considering the importance of the ability of financial managers; The current research deals with developing the knowledge capability model of financial managers of executive bodies. In this research, among the combined qualitative-qualitative research methods, the phenomenological method was used to examine the knowledge ability of financial managers. 15 experts in this field were selected for data collection by purposeful sampling and a semi-structured interview was conducted with them and 67 propositions (indicators) were extracted from the extracted codes according to Atride-Stirling (2001) thematic analysis method, 17 basic themes. And 7 organizing themes and 2 comprehensive themes including specialized and financial knowledge and general knowledge and management were extracted. The research findings show that the knowledge ability of financial managers plays a key role in improving resource management in companies and its inefficiency will be challenging. The model compiled in this research is the first coherent model in the field of knowledge ability of managers and can have useful effects in government organizations.

Disclosure of the business model in annual reports by companies is a method for improving the usefulness of information and transferring information related to the performance of the company's strategy and its effects on the stakeholders, so the purpose of this research is to identify the dimensions and components of the disclosure of the business model in annual reports.

This research in 2022 has evaluated and systematically analyzed the results and findings of previous researches with a qualitative approach and a metasynthesis tool. In this research, a total of 166 articles were extracted and analyzed, and after analyzing the desired components, 45 articles were finalized. Using the Shannon entropy quantitative method, based on the content analysis approach, the effect coefficients of the components identified in the finalized studies were determined.

The findings indicate that the business model disclosure in annual reports is classified into 20 components and 88 codes. Among the identified components, the point of differentiation of the company, financial and non-financial performance are more important than other components.

Finally, the business model disclosure model in annual reports has high reliability and can be used in order to be accountable to the stakeholders.

Contribution: 

This research, by comprehensively examining the factors affecting the disclosure of the business model, provides a new perspective in examining the drivers of annual reports to the users of the research results and improves the awareness of the stakeholders in identifying the drivers and factors affecting this type of reporting.

financial managers are an important element in the success of any organization, whose main responsibility is to supervise the financial affairs and advise on the ideas and perspectives of an organization, therefore, understanding the knowledge and skills they need is very important, and this research aims to provide a compilation and the validation of the tool for measuring the knowledge ability of financial managers of executive bodies has been done.

In terms of the practical purpose of this research, with the help of interviews and questionnaires, the dimensions were first identified, and then the important dimensions and components were determined according to the fuzzy Delphi method, and with the help of the AHP method, the weight of each dimension was determined, then the number of initial questions related to Each dimension was designed and 72 questions were designed by interviewing experts. Then, with the fuzzy Delphi technique, a questionnaire consisting of 53 questions was accepted in two fuzzy stages by obtaining the opinion of 15 financial experts of the country (as a Delphi panel) and was compiled as a tool for measuring the financial knowledge of financial managers of executive bodies. The reliability of the questions was confirmed by Cronbach's alpha coefficient and validity by referring again to the experts.

In all the indicators extracted from the literature review, the average difference is less than 0.2, so it can be concluded that a sufficient consensus has been reached between the experts. Also, among 72 questions, 53 questions have earned a "good score.

The results have shown that this indigenous and compiled tool can be used to measure the ability of financial knowledge of executive bodies.

Nowadays, the use of new and efficient tools for financing economic enterprises is very important. Since most of the new financing tools are offered and distributed through financial markets, they play an important role in turning the wheels of economic progress. In such a way that their development and proper functioning can have significant effects on the development of financial markets and economic growth. Accordingly, the main goal of this research is to identify the factors affecting the financing of startup companies through the capital market. . The statistical population of the research was compiled in the group. The first group included experts, 10 of whom were selected from the managers and experts of startup companies, and the second group was all the employees of startup companies, 247 of whom were selected using Cochran's formula. We used the AHP method to prioritize the identified factors. The results showed that among the identified factors, economic factors are in the first place and have the highest priority, the state of the industry with a normal weight of 0.141 is in the second priority. And scientific factors with a normal weight of 0.125 are in the third priority. Also, factors related to the location of companies are in the last priority.

Small and medium enterprises significantly lead to the improvement of economic and social systems and can make the economy stronger. Small and medium-sized companies contribute more to economic growth than large companies because they can respond to changes faster. However, the most important problem for the growth and competitiveness of small and medium enterprises in some developed and developing countries is the financing problem. From the point of view of starting a business, financial literacy is the ability to properly examine financial resources in the business life cycle, which is directly related to products and services. Financial literacy refers to the effectiveness of financial management decisions. Financial literacy requires knowledge, skill, attitude, and experience, and its purpose is to maintain the life of the company, maximize profit, maximize sales, gain market share, minimize employee turnover, minimize internal conflict, and maximize shareholder wealth. Financial literacy can be one of the strategic tools for optimal allocation of financial resources and financial strength of the company. Financial literacy is the proper knowledge of personal financial facts and the main factor in personal financial management. Competitive advantage is a situation that enables a company to offer higher quality products with higher efficiency and use superior methods and earn more profit in competition with competitors. Paying attention to the four factors of superior performance, quality, innovation and customer response, which helps the company to create and maintain a competitive advantage, is very important. Currently, due to the intensification of environmental complexity and competition, competitive advantage is either easily imitated by competitors or soon fades for customers. Accordingly, companies should think of replacing new advantages. The main goal of the organization is to create a competitive advantage by relying on the resources and capabilities it has, competitiveness and achieving a privileged position in the market.The results of empirical research show that financial literacy affects the performance of companies. With such an approach, this research examines the relationship between financial literacy and competitive advantage in small and medium-sized companies. The current research is applied in terms of purpose, descriptive and correlational in terms of method, and survey and cross-sectional in terms of data collection method, and the data collection tool is a questionnaire. The current research questionnaire consists of two sections: general questions and specialized questions. Specialized questions include questions related to independent, mediating and dependent variables and include five dimensions of financial literacy, financial decisions, capital structure, risk management and competitive advantage. To measure the variables, the questionnaire taken from the study of Nuhong et al. (2019) was used and financial literacy with 5 items, financial decisions with 3 items, capital structure with 3 items, risk management with 3 items and competitive advantage with 5 items were evaluated. The statistics of the research are made up of small and medium companies in Yazd city, for sampling, a simple random sampling method was used, and to determine the sample size, Quakran's formula for structural equation modeling was used. The results of the analysis of 392 supplementary questionnaires using structural equation modeling in PLS software show that the mediating role of financial decisions, capital structure and risk management is accepted in the relationship between financial literacy and competitive advantage, and financial literacy comes from different channels including financial decisions, capital structure and risk management. It leads to the strengthening of competitive advantage. The results of the research are in line with the results of the studies of Kimando et al. (2016), Arinda (2019) and Ishtiaq et al. (2020) that financial literacy has a significant effect on the financial performance of companies. Also, the research results are consistent with the results of the studies of Nuhong et al. (2019), Razmi et al. (2019) and Razmi et al. (2021) that financial literacy leads to competitive advantage. According to the results, small and medium-sized companies are suggested to pay attention to the financial literacy of managers and company employees. In this regard, managers and employees can increase their financial literacy by studying financial resources. Also, familiarity with capital management tools and using these tools can help them. In addition, it is suggested that managers and employees actively participate in training courses related to financial literacy (face-to-face or online). Also, researchers are suggested to repeat this issue in other cities and pay attention to other factors affecting competitive advantage.

In the anti-fraud and anti-corruption literature of the world, whistle-blowing is an act that alerts public opinion or competent authorities to the existence of wrongdoing person(s) or wrongdoing activities, including a wide range of illegal activities, violating regulations, and threatening public or private interests. For example, it informs about fraud and corruption in the public, public, or private sector. The purpose of this research is to identify and investigate the factors affecting whistleblowing in accounting. Meta-synthesis method, which is a kind of qualitative study and with a systematic approach, and combines the qualitative findings of other researches, is used to discover new and basic categories. For this purpose, based on the seven steps of metacomposite, the systematic evaluation and analysis of 124 research findings It has been discussed previously and the opinion of 12 experts has been obtained and its effect coefficient has been determined with Shannon's entropy based on content analysis. The findings indicate that whistle-blowing in organization includes three dimensions of individual, organizational and extra-organizational stimuli, from the total of 23 collected components, demographic characteristics, responsibility, organizational structure, leadership and management, etc. have the greatest impact on whistle-blowing. in accounting, which is mostly related to individual factors and organizational factors, and other components such as obedient silence, information technology, etc. have the least effect. The results of this research point to the importance of the issue of disclosure and its effects on the decisions of stakeholders and challenge the theories of representation and sensitivity.

Forensic accounting is a new process to identify fraud. This procedure uses reliable principles and methods to obtain sufficient facts or data. The main goal of this research was to identify the techniques of forensic accounting review.

With the approach of qualitative research and Meta-Synthesis tool, which includes the seven steps of Sandelowski and Barso, a systematic evaluation and analysis of 84 cases of previous research findings has been done. In this regard, the opinions of 15 experts were collected through a questionnaire, and the coefficient of the identified techniques was determined using Shannon's entropy quantitative method.

Among the review techniques: use of specialized software, review of TFL theories, review of documents, analysis of ratios, analysis of ratios, quality control, review and control of the path, and fraud investigation on the numerator and denominator have received the ranks of 1 to 10, respectively.

The results of this research help to detect fraud, fraud and criminal acts in the investigation stages of forensic accountants in relation to the relevant persons and also their judgment regarding the cases.

Contribution:

 This study recommends the need to engage and employ the services of a forensic accountant to review, evaluate records and internal control systems for stakeholders.

The forward-looking information disclosure presents the information that enables the beneficiaries to evaluate a company's future that might involve financial forecasts and uncertainty. This affects the company's performance and decreases the stock return volatility. The present research aims at integrated modeling of the causes and consequences of forward-looking information disclosure. This study is an applied descriptive correlational research. The sample included 93 companies listed on the Tehran stock exchange from 2013 to 2019. The impact of all the causes of forward-looking information disclosure and its consequences was extracted by applying the structural equation modeling method. The consequences include capital cost and informational asymmetry, and the causes of forward-looking information disclosure include macroeconomic features, financial performance, ownership structure, board characteristics, structural properties, and audit. In short, according to the obtained results, the forward-looking information disclosure significantly positively affects the capital cost. On the contrary, it has no significant influence on informational asymmetry. Further, the results of testing the model revealed that the variables of ownership structure and financial performance positively influence forward-looking information disclosure. In addition, the impact of macroeconomic characteristics is negative, and there is no relationship between the forward-looking information disclosure with the audit, structural features, and the board's characteristics.

Success in the development of audit is largely dependent on success in the establishment of the culture. the same interaction between culture and auditing causes formation of auditing culture. because, culture is rooted in the heart of the audit community and auditing is located on the context of culture. therefore, the purpose of the present research is to develop an audit culture model using a grounded theory approach, using the theories of auditing experts. This research has been done with the aim of developing an audit culture model with a grounded theory approach. The research method is qualitative. In order to conduct in-depth and semi-structured interviews, 22 managers and auditing experts were selected by judgmental sampling. Findings were identified as a paradigm model with 2 categories for causal conditions, 2 categories for contextual conditions, 3 categories for Interventional conditions, 3 categories for strategies and 3 categories in outcome related to the main research phenomenon. According to the research findings "audit culture is the basis of the audit society, that includes a set of values, norms, beliefs, cultural and historical mores affecting the behavior of auditors also the basis of specific values emanating from the community and affecting the culture of auditors in the audit environment and society". Therefore, in order to develop the audit culture in Iran, we should focus on the extractive categories and the pattern of developing the audit culture from this research, in which case we can have a dynamic and active culture in the field of auditing

The purpose of the present research is to thematically analyze the factors affecting the audit culture and presentation a model of related indicators with it according to the definition of culture, using the theories of auditing experts(managers).

This article is in the framework of qualitative research strategy and based on thematic analysis method and interviews with 22 audit managers in a purposeful sampling method, first based on commonalities, related themes, main and finally the central themes of each category Identifies the research topic and finally draws and analyzes a network of topics related to what the audit culture is. The validity of the research tool (interview) was reviewed and confirmed by the interviewees and then the expert professors, and to measure the reliability, the method of intra-subject agreement was used, which according to this method was 89%. Thematic analysis method was used to analyze the data.

After reviewing books, articles and conducting semi-structured interviews with experts, 985 agents or open source code were counted and then 41 concepts were identified by the researcher which were categorized into 22 sub-themes and 5 main themes as dimensions of audit culture, these dimensions include: social values, ethical values, religious values, economic values, political values. Therefore, the themes related to what an audit culture is show that the audit culture is related to the values and beliefs of the audit that affect the culture of managers and auditors and the audit institutions. In this context, social values, social action and participation, political values and economic empowerment are among the beliefs and norms related to culture that affect the culture of managers and audit firms and direct their behavior. In this context, social values, social action and participation, political values and economic empowerment, including the beliefs and norms related to culture that affect the culture of managers and audit institutions and direct their behavior. On the other hand, values such as ethical, attention to religious values and strengthening the foundation of audit structures are among the audit values that have influenced the behavior of managers and the audit institutions, therefore according to "thematic analysis" the dimensions of audit culture are: social, ethical, religious, economic and political values. Therefore these categories can be expressed with a little tolerance in the culture of auditing.

According to the research findings "audit culture is the basis of the audit society, that includes a set of values, norms, beliefs, cultural and historical mores affecting the behavior of auditors also the basis of specific values (social, ethical, religious, economic and political) emanating from the community and affecting the culture of auditors in the audit environment and society".Therefore, to develop auditing culture in iran, we should focus on the categories extracted from this research, In this case, we can have a dynamic culture in the field of auditing.

The current research has investigated the economic consequences of risk perception in annual reports; which is functional in terms of result, correlational and post-event in terms of descriptive method. The statistical population of this research includes all the companies admitted to the Tehran Stock Exchange between 2008 and 2021, and 130 firms were selected as a statistical sample by systematic elimination (1820 observations).In this study, the accounting criteria of company value (rate of return on assets), the market criterion of company value (Tobin's Q) and the economic criterion of company value (added market value) were used to measure the economic outcome. In order to increase the degree of confidence in the results of hypothesis testing, static and dynamic panel data regression method was used. According to the findings of the research, in static modes and using the EViews software, it shows that there is a positive relationship between the market measure of the company's value (Tobin's Q) and the economic measure of the company's value (market value added) in both the static and dynamic modes with the sense of risk in annual reports. But there is no significant relationship between the accounting measure of company value (rate of return on assets) and the sense of risk in annual reports.

Islamic finance, developed on the basis of Sharia principles, can benefit from the FinTech technologies. FinTech has been a beneficial innovation for the financial services industry, especially by reaching diverse groups of customers leading to the improvement of the level of financial participations. Islamic FinTech has paved the way for the development of innovative products in accordance with Sharia, thus benefitting the Islamic consumers and creating more competitive advantage for the Islamic financial sector. The purpose of this research is to identify the challenges and opportunities of Islamic financial technology. For this purpose, a systematic evaluation and analysis of 270previously found cases have been done through qualitative research and metasynthesis including the 7 steps of Sandelowski and Barroso. At the end, the opinions of 10 experts and professors were collected by a questionnaire in 2022 and the quantitative entropy method was used to determine the coefficient effect of identified challenges and opportunities. Finally, the challenges and opportunities that have the greatest impact on "Islamic financial technology" have been the use of ethically oriented skilled people for specialized matters, the increase of automatic interaction with customers in order to improve services, the integration of the systems and the connection between customers and all banking operations, and absence of any time limit for performing banking services in the field of Islamic finance.

Considering the importance of environmental issues and the serious challenge that companies face to report their environmental activities, the purpose of this research is to analyze environmental reporting indicators; which can be used to strengthen and improve this type of reporting, as one of the important accountability tools in front of the stakeholders. In the first phase, the literature in the field of environmental reporting was reviewed, which indicates that compared to most countries in the world, Iranian companies have neglected environmental reporting, and no law or standard requires companies to disclose environmental information. Therefore, any disclosure in this field is voluntary and indicates the absence of verifiable and specific indicators in order to prepare an environmental report. Then, qualitative data were collected through interviews with experts and experienced academic and executive experts in the mentioned field in 1400. Therefore, any disclosure in this field is voluntary and indicates the absence of verifiable and specific indicators in order to prepare an environmental report. Then, qualitative data were collected through interviews with experts and experienced academic and executive experts in the mentioned field in 1400.These experts were selected based on the purposeful sampling method with the snowball approach, and conducting interviews continued until reaching theoretical saturation. In the second phase, after reviewing the interviews, the collected qualitative data were coded and categorized using Atride-Sterling's thematic analysis method and MaxQuda software. The findings of theme analysis led to the identification of 2 global themes, 7 organizing themes and 39 basic themes. The results of this research show that environmental reporting can be explained based on two global themes of 1- hard information disclosure and 2- soft information disclosure. Identifying environmental reporting indicators on this basis and using them by increasing the ability to verify information leads to improved accountability, reducing information asymmetry and making appropriate decisions.