mahmood lari dasht bayaz

The purpose of this study is to investigate the effect of the variables of perception of tax justice and trust in the government on tax compliance. Among the variables that influence the tax behavior of people specializing in accounting, the impact of the variables of perception of tax justice and trust in the government on tax compliance was investigated. Also, the statistical population of this research includes tax specialists working in the tax office of Khorasan Razavi province (460 people), based on the results of the Morgan table, 210 people were determined as a statistical sample (random sampling method). The experiment and data analysis were done in two ways: using correlation analysis, exploratory factor analysis and regression analysis, the findings obtained as a result of the analysis show that (1) there is a positive and statistically significant relationship between trust in the government and tax compliance through the perception of tax justice (mediation), (2) there is a statistically significant and positive relationship between trust in the government and tax compliance, and (3) there is a positive and statistically significant relationship between trust There is a government with a perception of tax justice. Also, the model was tested using structural equation analysis and by SMART-PLS2 software.

This study investigates the impact of stock overvaluation and earnings management and overconfidence of management on the auditor's unacceptable opinion. The dependent variable of the study is auditor's unacceptable opinion and independent variables of the study, including the proxies of stock overvaluation (ratio of price per share to profit of delayed share and the ratio of price per share to value of delayed share) and proxy of earnings management (discretionary accruals) and proxy of overconfidence of management (part of changes in the volume of assets that are not affected by sales). This is an applied study and the statistical procedure includes logistic regression. The statistical sample of the study includes 449 companies-years of companies listed on the Tehran Stock Exchange from 2014 to 2020. The results of testing the study hypotheses show that in the companies surveyed in this period, the auditor's unacceptable opinion has no significant relationship with stock overvaluation and earnings management and overconfidence of management. Also, the kind of audit firm and the size of the company and the inventory turnover are not effective in presentation an unacceptable audit report, but the auditor's unacceptable opinion has significant direct relationship with the presentation of last year's unacceptable audit report and financial leverage and a significant inverse relationship with return on assets.

This research investigates the relationship between bankruptcy and overvaluation of stocks and earnings management and accounting conservatism. The dependent variable of the research, bankruptcy and independent variables of the research, include the proxies of overvaluation of stocks (ratio of price per share to profit of delayed share and ratio of price per share to value of delayed share) and proxy of earnings management (discretionary accruals) and proxy of conservatism (Givoly and Hayn's measure for unconditional conservatism based on accruals). This is an applied research and the statistical procedure includes the OLS regression model with fixed effects. The statistical sample of the research includes 526 companies-years of companies listed on the Tehran Stock Exchange from 2014 to 2020. The results of testing the research hypotheses show that in the companies surveyed in this period, bankruptcy has a significant negative relationship with overvaluation of stocks (average) and earnings management (weakly) but has no significant relationship with conservatism. Also, the size of the company and the change of auditor and inventory turnover do not affect bankruptcy, but bankruptcy has a significant negative relationship with the type of auditing firm (weakly).

The main purpose of this study is to investigate the relation between CEO tenure and financial expertise and audit fees. Using samples of firms (129 firms) in the Tehran Stock Exchange, the results show that, from 2008 to 2015 there’s a positive significant relationship between CEO tenure and audit fees. That is, longer CEO tenure is associated with higher audit fees. Also, we find a negative association between CEO’s financial expertise and audit fees. This finding shows that those firms the CEOs of which have financial expertise pay lower audit fees, compared to the other firms. In addition, the results of the research extra analysis shows that the simultaneous effects of financial expertise and CEO tenure have a significant negative on audit fee. This result indicates that CEO’s financial expertise is one of the important factors for the auditors in evaluating the audit risk

Audit committee, as one of the main mechanisms of corporate governance, is obliged to examine the initial auditing program and interaction with external auditors in the process of financial reporting. Thus, it is likely to be influential on the auditing scope, auditor’s effort, and audit fee. This research is aimed to explore the effects of audit committee characteristics (including financial expertise, independence, and size) on audit fees. To do this, the data related to the firms listed in Tehran Stock Exchange is extracted for a period from 2012 to 2014. The research hypotheses are analyzed using regression model of compositional data. The results show that audit committee financial expertise and independence has a positive and significant relation with audit fees. Yet, there was no significant relationship between audit committee size and audit fees. Further, regarding the control variables used in this research, the results show a positive and significant relation of financial leverage, ratio of accounts receivable and inventory, audit firm size and Board of Directors meeting frequency with audit fees.

The aim of this study is investigation of factors affecting in determination of performance audit criteria in governmental executive agencies. This study is deductive - inductive, which includes 316 of the Supreme Audit Court of Auditors, accountants and financial managers is executive agencies. With using a questionnaire containing 36 questions for the four operating budget for operational planning, implementation of accrual accounting in the public sector laws and regulations in force and theoretical framework of government accounting standards, all data collected. Descriptive and inferential statistical methods such as Pearson correlation test, the mean difference test and Friedman ranking test was used. The results showed that the implementation of performance-based budgeting, implementation of accrual accounting in the public sector, laws and regulations in force and develop a theoretical framework of government accounting standards are important factors in determining performance audit criteria.

One of the main objectives of financial accounting is to provide information for financial analysts to decide on economic issues. Loss firms’ investors are always faced with this decisions to continue or leave their investment in the loss firms. These decisions are directly affected by their assessment of likely to be profitable loss firm in future periods. This study aims to develop a model of the loss reversal, through which can be calculated the possible to profitable loss reversal with information disclosed by listed companies in Tehran Stock Exchange. In particular, weve tested the accuracy of prediction adjusted models loss reversal to the level of its effectiveness to be invoked as a tool to analyze the financial statements.
Research Hypotheses: H1: The likelihood of loss firms becoming profitable in the following period is negatively associated with firms’ reported level of specialized investment assets.
H2: The likelihood of loss firms becoming profitable in the following period is negatively associated with firms’ past and current level of accounting conservatism
The JP model was adopted and extended in order to examine the hypotheses. Specifically, variables measuring loss firms’ investment in specialized assets, capital expenditures and level of accounting conservatism were included in the JP model as additional explanatory variables. The modified JP model models one-year-ahead loss reversal on current and past accounting information. It is stated as follow:

Results indicate that a particular investment is likely to make the company experience a further loss of continuity. Accounting conservatism, as well as a regular feature of financial reporting, is positively related to future loss reversal.
Discussion and Investors of loss firms face abandonment decision based on their assessment of the probability of future loss reversal. This research examined factors that are associated with the likelihood of future loss reversal for Iranian loss firms.
This research has several implications. First, Iranian investors can adopt a set of accounting factors developed in the literature to assess the likelihood of future loss reversal in the Iranian market. These factors cover loss firms’ past performance, loss patterns, dividend payment and reported tax items. Second, given the high incidence of loss firms that are investment intensive (Darrough and Ye, 2007; Wu et al., 2010), loss firms’ investment activities indicating the different stages of investment may be exploited in assessing the likelihood of future loss reversal. Investors should consider lowering their expectation.
Given the prevalence and diversity of loss firms in the Iranian market, future research can expand the set of factors useful in predicting future loss reversal. The current research examines the probability of loss reversal. Future research can investigate the probability of loss reversal in the longer term.
This calls for the development of industry specific loss reversal models in future studies. Another possible research direction relates to investors’ expectation of loss reversal. As shown in prior literature, there are factors such as analyst coverage that could potentially mitigate the underestimation of loss persistence. Future research can explore this arena.