aliakbar ramezani

Companies can get the resources they need through political communication to achieve more efficiency. Political communication can increase the value and performance of the company. Therefore, political connections will bring a lot of resources to the company. Based on this, the aim of this research is to investigate the perception of investors regarding the subjective and objective stability of the profit components of companies with political connections during the time period of 2015 to 2019, in the companies admitted to the Tehran Stock Exchange. The research sample consisting of 99 companies has been selected. To check the hypotheses of the research, the system of simultaneous equations of Myshkin test was used. The results of the hypothesis test showed that investors value the stability coefficient of the cash component of profit less than it actually is and correctly value the stability coefficient of the accrual component of profit. Also, investors do not understand the mental stability of the cash component of the profit of politically connected companies and value it more than the actual stability of the cash component of the profit, and on the other hand, the investors understand and correctly value the mental stability of the accrual component of the profit of the politically connected companies.

the purpose of this study is to identify, classify and prioritize the factors affecting the remuneration of audit services. In order to achieve the objectives of the research, an integrated method with an exploratory approach has been used. The statistical population of the research in Delphi Analysis and Hierarchical Analysis (AHP) includes 30 academic and professional experts in the field of auditing and accounting. There were 160 professional and experimental auditing experts active in Tehran and Isfahan provinces. The findings of this study in two rounds of Delphi implementation showed that 125 indicators as indicators affecting the remuneration of professional auditing services have a desirable average and the coefficient of agreement among experts around them is 71%. The results of factor analysis showed that the mentioned indicators are in the form of 10 factors and these factors explain a total of 98.087% of the cost variance of auditing professional services. Also, the results of structural equations indicate that the mentioned factors and indicators meet the criteria of structural model fit, and finally the results of hierarchical analysis and pairwise comparisons between indicators showed that the factors affecting the determination of auditing services are in order of priority. From: Auditor's personal characteristics, Organizational factors related to the auditor, Audit system status factors, Institutional-macro audit considerations, Audit effectiveness and quality, Audit risk, Institutional-managerial considerations of the owners, Social, economic and political considerations of the auditing market, Financial considerations Owners and ownership, governance and growth processes.

This study aims to provide a comprehensive model for pricing audit services. To this end, a combined method based on the Exploratory model (qualitative to quantitative) and Delphi and Factor Analysis methodological techniques has been used to identify and validate the effective indices and factors on pricing the audit services. The statistical society of this research, in the qualitative part, includes 30 researchers and scholars in the field of accounting and auditing, and faculty members of universities, and in the quantitative part, includes experts, consultants, and assistants working in the auditing profession, as well as researchers and university professors, from which 160 people were selected as a sample. According to the results of this study, The agreement between the experts regarding these factors was 71%, which is considered desirable. Considering the results of Exploratory Factor Analysis, the studied factors can be reduced to 10, which explains up to 98% of the variance of the pricing model of the professional audit services fees. The output values obtained from AMOS software indicate that the calculated data are logically consistent with the research model, and therefore, the status factors of the audit system, organizational factors related to the auditor, auditor's personal characteristics, institutional-macro audit considerations, clients' financial considerations, institutional-managerial considerations of clients, audit risk, effectiveness and quality of audit services, ownership, governance and growth processes, and social, economic and political considerations of the audit market have a good fit and credibility to price audit services.

Negative skewness is among the features of crash risk that finally result in more volatility in the negative return. The contributing factors to stock price crash risk spread at the firm level, but the agency cost brings about information asymmetry. Should the information asymmetry between managers and investors be high, negative news about the firms would not transfer to the capital market on time, so when negative information holding passes the threshold, it will spread rapidly in the market and causes a drop in the stock price. According to the empirical observations, corporate governance is designed to decline agency cost and stock price crash risk. Hence, we can consider the auditors as a type of corporate governance effective in reducing agency costs and information asymmetry, so the objective of the present study is to assess the effect of auditor’s characteristics on future stock price crash risk. To reach the study's objective, 90 listed firms on the Tehran Stock Exchange were analyzed for 9 years from 2011 to 2019 using the descriptive-correlation analysis method and the multivariate regression test. The results of this study proved a significant and negative relationship between the auditor's characteristics ( such as consistency in the unqualified opinion and improved audit opinion) and the risk of the stock prices crash in the future. These findings reinforce the role of the audit report in evaluating the reliability of financial reporting and verifying that the auditor’s opinion impacts the market analysis. The results also show that the market can distinguish between the various types of auditors' opinions. Also, they show a negative and significant relationship between an auditor’s characteristics (the tenure of the auditor) and the risk of the characteristics stock prices crash in future. The empirical observations of this study are consistent with the supervised learning paradigm (theory). By showing that the auditors’ characteristics reduce the existing risk in financial markets, the present study contributes to the literature on determining factors in stock price crash risk and is the first study to assess the effect of improved and consistent qualified auditor’s opinion on future stock price crash risk.

Credit ratings reflect the relative ability of companies to meet their financial obligations, the relative default probability, and the recovery probability if the debt is not paid. Credit rating agencies build their information analysis on financial statements, which directly affect the credit rating. Tax activities, meanwhile, may contain useful information for credit rating agencies due to their essential role in influencing corporate credit. Thus, the study aims to investigate corporate tax avoidance's effect on credit rating using the Particle swarm Optimization (PSO) algorithm. Therefore, to achieve the research goal, 101 sample companies were collected in 9 years from 2011 to 2019. The emerging-market scoring model measured credit rating and tax avoidance using two scales of tax-book difference and effective tax rate. The Statistical test related to the results indicates relationships. It is significant between tax avoidance and credit rating.

Jalal al-Din Atighi (646-743 A.H) son of Qotb al-Din was a poet contemporary to Oljativkhan and Abu Saied Bahadorkhan. In this debate he conveys his belief that universe runs based on causality; no one is aware of fate’s secret and eventually origin of all issues is in God’s hand. This research is aimed at introducing and editing of the debate, the only unique version of which is been kept in Islamic Consultative Assembly Library. According to the date of version, it was written in Safine-ye Tabriz in 721 A.H apparently in his lifetime.

This study aimed to identify the impact of competition in audit private sector on auditor's opinion. Therefore, this study examines the effect of "market share" of the private audit firms on their audit opinion. Research period is from 2005 to 2012 and research sample consists of 72 firms that are listed at Tehran Stock Exchange. These firms were audited by 47 audit firms that are member of the Iranian Certified Public Accountants. The research methodology is correlation. Hypothesis was tested by multiple regression method. The results indicate that the more market share of private sector audit firms, the less number of clauses before the opinion paragraph. Furthermore, factors such as individual ownership, paragraphs in last year audit report, accumulated deficit and audit fee have effects on auditor opinion.