mohammad marfou

One of the actions that can sustainably increase government revenues, without growing the money supply, is Making assets productive. So identifying the barriers and challenges to Making public assets productive of the government can have a significant role in securing the resources the government needs through this means. Based on this, the current research aims to examine the obstacles and challenges of optimizing the government’s public assets. This research is applied in terms of its goal and descriptive in terms of data collection methods, and it is correlational in nature. For gathering information in this research, both library resources and field methods were used. The statistical population of this research includes managers, financial controller and their deputies, senior auditors, and accountants from the Ministry of Economic Affairs and Finance, the Court of Auditors, and the Organization of Planning and Budget. SPSS and Excel software have been used for data analysis. Based on the findings, a total of 29 factors affect the Making  of public assets productive the government.

A significant amount of accounting information is provided to users in the form of explanatory and written disclosures. Financial reporting are an integral part of an organization's financial reporting. These disclosures help users of financial information to get management's picture of the company. The literature has pointed out that managers, as the authors of company reporting, have the greatest impact on the writing (qualitative) part of reporting and their readability. By using a new model to measure the complexity of the readability of financial reporting and through the analysis of data related to Management Discussion and Analysis Report and financial statements of 78 companies present in the Tehran Stock Exchange, using correlation and regression analysis methods, to investigate the functional characteristics and the structure of the company deals with the readability of published reporting. The results show a positive and significant relationship between the amount of return on assets and the readability of financial reporting. The results show a positive and significant relationship between the amount of return on assets and the readability of financial reporting. On the other hand, the positive and significant effect of operating cash flows on the readability of financial reporting is supported only at the 90% confidence level. Also, there is a negative and significant correlation between company age and financial leverage with the readability of financial reporting, but there is no significant correlation between company size and the readability of financial reporting.

During their life cycle, companies adopt policies that are appropriate to their situation so that they can confidently pass through the stages of the life cycle. In this research, the effect of the company's life cycle on the relationship between financial leverage and accounting conservatism has been investigated using the data of 167 companies admitted to the Tehran Stock Exchange, which were selected using the systematic elimination method, between 1393 and 1400. This research is applied in terms of purpose and multivariate regression method was used to analyze the data. The results of the research show that there is a positive and meaningful relationship between financial leverage and conservatism, and due to the fact that the coefficient is larger in the growth stage, it indicates that the intensity of this relationship is greater in this stage than in the stages of decline and

Audit quality is one of the critical topics in the area of capital markets. Financial reporting quality plays a vital role in building trust and confidence with the users of financial statements. Achieving high-quality financial reporting depends on the accuracy of each component of the supply chain's operation. External audit, as one of the most critical components of this chain, plays a significant role in maintaining and improving the quality of financial reporting. Therefore, employing the fuzzy Delphi method and aggregating experts’ opinions, this study attempts to identify the indicators of audit quality improvement and design a model suitable for the economic environment of Iran using the confirmatory factor analysis (CFA) technique. To this end, following the International Auditing and Assurance Standards Board (IAASB), 60 indicators are identified and categorized into five dimensions: A) input factors with 21 indicators, B) process factors with 10 indicators, C) output factors with 9 indicators, D) key interactions with 10 indicators, and E) contextual factors with 10 indicators. Data analysis is performed using R and AMOS software programs. The results of this study demonstrate that 54 indicators are accepted that create a model for audit quality improvement.

The purpose of this paper is to investigate the role of managerial ability in information environment quality in the listed companies on the Tehran Stock Exchange (TSE). This research has focused on the quality of the information environment and has attempted to investigate the impact of management ability along with other variables affecting the information environment quality such as size, performance, accrual quality, etc. In this study, to measure the quality of a company's information environment "ratio of stock return volatility to market return volatility " and to measure managerial ability The Demerjian et. al. (2012) model is used. The systematic elimination method was used for sampling 105 firms listed in Tehran Stock Exchange during the time range 2015 to 2021, and the model of panel data was applied to test hypotheses. Based on the research results while managerial ability can enhance the quality of a company's information environment, the size and growth rate of the company can also affect the information environment quality.

Previous studies have proved the significant role of cognitive characteristics and personality traits in making judgments and decisions. The purpose of the present study is to investigate the impact of the Intelligence Quotient (IQ) of auditors, as a cognitive characteristic, on their audit quality.

In this study, in order to investigate and analyze the hypothesis, the data related to the IQ of 41 Certified Public Accountants (CPA) of the Tehran Stock Exchange (TSE) were extracted. These accountants were the first signatories of the audit report of 204 companies listed on the body in the fiscal year of 1398 (started on March 21, 2018). To collect the required data about the IQ variable (the questionnaire), the Raven`s Progressive Matrices (RPM) test was used. To assess the other variable, i.e. the quality of the audit, the type of auditors’ reports were used as a benchmark. Logistic Regression was also used to test the study hypothesis.

After conducting the statistical analysis and estimating the Logistic Regression, the positive and significant impact of the IQ of the auditors on the quality of the audit was confirmed, regarding the coefficient of the independent variable, i.e. IQ, which stood at 1998/0. Also, the coefficient of determination (R²), which is the same as the McFadden R-squared, stood at 0.163, proving that 16% of the changes in the dependent variable could be explained by the independent logistic Regression variable.

According to the findings o the present study, the auditors’ IQ as a cognitive characteristic and personality trait has a positive effect on their decision-making and judgments throughout the entire audit process. The obtained results suggest that the auditors’ IQ bears a significant and direct relationship with the quality of the audit. It can be concluded that the higher the auditors’ IQ is, the higher the quality of the audit would be; therefore, auditors with higher IQ levels, make better judgments with higher audit quality. Accordingly, IQ as one of the cognitive abilities of auditors has an important role in decision-making during the audit process and in improving the audit quality. This study showed that despite various mechanisms aimed at standardizing audit quality, the auditors’ intellectual ability is still important for the quality of audit services provided to the clients. These findings may be interesting to those who decide on mechanisms to control and regulate the quality of audit services. This study showed that the cognitive characteristics of the auditors, as a unit of analysis, play an effective role in audit quality.

Despite usefulness of computer-assisted auditing tools and techniques in increasing audit productivity, their use by audit firms in less developed countries is low. Therefore, the present study aimed to investigate the effect of organizational and environmental factors on the acceptance of computer-aided audit tools and techniques. In order to collect research data, a questionnaire was used which was distributed among 650 auditors working in the auditing organization and auditing firms, members of the Society of Certified Public Accountants, of which 375 questionnaires were submitted and finally 372 questionnaires were finalized. The results showed that the complexity of client information systems and competitive pressure, firm size and senior management commitment have a positive and significant effect on the acceptance of computer-aided audit tools and techniques. Also, the level of support of accounting professional institutions and IT competence of employees in accepting computer-assisted auditing tools and techniques is not statistically significant.

The purpose of the present study is to explain the effect of accounting information quality on corporate equity cost and to investigate the moderating role of information asymmetry and the simultaneous moderating role of this variable and the comparability of financial statements in this context. The research timeframe for this period is 5 years from the beginning of 2013 until the end of 2017 and the sample includes 91 companies listed in Tehran Stock Exchange. Multivariate regression was used for statistical analysis. The results of the analysis indicate that the quality of accounting information has an adverse effect on equity cost, so that the higher the quality of accounting information, the lower the cost of equity; and vice versa. Also, information asymmetry has a direct relationship with this effect. But the simultaneous impact of comparability of financial statements and information asymmetry on the impact of accounting information quality on equity costs is not confirmed. The results of the first two hypotheses are similar to those of Emof et al. (2018), which examined the effect of accounting information quality on equity cost in the United States, but the third hypothesis suggests that it is inconsistent.

In revaluation of fixed assets metod after recognition, if the fair value can be measured reliably, it should make to the fair value at the date of revaluation amount that after deduction of accumulated depreciation and accumulated reduction after revaluation. In this paper, we review the history of asset revaluation, accounting procedures and practice of revaluation in international accounting standards, Iranian accounting standards and the accepted principles of accounting and will be the comparative study. Accepted accounting principles in the various countries show that in the some countries, the cost model is used as the accounting procedures and revaluation is not allowed. In Iran, in contrast to previous years, according to the law, a revaluation surplus of assets is not taxable and therefore companies were willing to do it more.

Regarding the nature of banks in the economy, establishing corporate governance based on a comprehensive and unique model is of particular importance. This study aims to present an indigenous model for Iranian banks and determine and classify its dimensions, components, and indicators.

The theoretical foundation and background of this research were reviewed, using the latest domestic and international standards of different banking systems around the world. Then, by collecting them, a basic corporate governance model was formulated in a systematic thinking framework and was examined by 110 experts, using a fuzzy Delphi method.

Based on the analysis of the views of experts, the systemic model, and its 19 components and 153 indicators were verified, using a systematic thinking framework within four dimensions of environmental factors, inputs, processes, and goals. The experts' views rejected nine environmental indicators, one process indicator, and seven inputs indicators.

The final model in this study, concerning its comprehensiveness and breadth in all dimensions, can provide a criterion for establishing corporate governance in the banks and assessing their status.

International Financial Reporting Standards for Small and Medium Sized Entities (IFRS For SMEs) is a set that has less requirements than international financial reporting standards. Small and medium enterprises are being adopted in many countries and these standards are under consideration in Iran. It is necessary that this set of standards be examined before application. In the present study, by using the fair value approach in SME reporting standards, the impact of this approach on the performance indicators based of SME-standards has been investigated. The main purpose of this study is to investigate changes in performance indicators after applying SMEs standards.The statistical population of this research is the subsidiry companies of the public companies whose activities are investment and 95 companies selected as sample. The research period is 2015 to 2017. Therefore, using historical data in the audited financial statements of these companies and the fair value of the investment portfolio of these companies based on the trading portfolio and the report on the status of the portfolio in the codal website, changes in return on assets ratio (ROA) and return on equity ratio (ROE) as performance indicators, is evaluated statistically after applying the fair value approach and compared with the indicators based on Iran's accounting standard. The results indicated that the ratio of return on assets and return on equity as performance indicators, after the implementation of the International Financial Reporting Standard for small and medium sized entities did not change significantly.

This study seeks to examine the impact of the financial expertise of audit committee members on the relationship between business strategy and corporate tax avoidance. To assess the type of companies' applied strategy (aggressive or defensive), the Ittner and Larcker (1997) scoring system was used. For this purpose, effective tax rate (ETR) and book tax differences (BTD) were used for assessing tax avoidance and the ratio of financial experts to the number of audit committee members was used to calculate the financial expertise of audit committee members. The sample consists of 154 companies listed in Tehran Stock Exchange during 2015 - 2019. Collected data were analyzed using panel data multivariate regression model. The results showed that audit committee financial experts play only advisory role (tax avoidance promote) for defensive companies. Moreover, results indicate that accounting experts do like role of audit committee financial experts and they don’t play their supervision role in the tax planning for aggressive companies.

In this study, the effect of business strategy on the Company's Information Environment (Information Asymmetry, stock returns Volatility, Earning Forecast Errors), is studied. Also to determine the type of companies' selected strategy (prospective or defensive), the Ittner and Larcker )1997) scoring system is used. For statistical analysis, multivariate regression used and control variables (firm size and financial leverage) is also used in models. The study period, is the period (2011) to (2015) and a sample of 168 companies listed on the Tehran Stock Exchange is used. The results indicate that a positive and significant relationship exists between the company's business strategy and Information Environment (Information Asymmetry, stock returns Volatility, Earning Forecast Errors) so that the more prospective business strategy, brings more information asymmetry, more stock returns Volatility and more Earning Forecast Errors

In this study, the relationship between administrative, general and sale expenses (SGA) stickiness and earnings management in listed companies in Tehran Stock Exchange has been investigated. Our sample was a group of 120 companies listed between 1390 and 1394. To analyze the data and test and hypotheses, multivariate regression model was used. Results show that the motive for upside earning management is not related to SGA expenses stickiness. These results are contrary to the results of Xue and Hong (2015), Hashemi & Nejati (1394) and Mansourfar et al (1396). But as we separated the items of SGA expenses, we found a direct relation between the motive for upside earning management and stickiness of research and development expense. Our results of correspond to Banker et al (2011) and Co et al (2015) studies. Also, we found no relation between earning management and other SGA expenses stickiness, contrary to the result of Banker et al (2011) and Co et al (2015) studies.

Earnings forecast accuracy can affect investment efficiency. We expect that an increase in earnings forecast accuracy will result in an increase in investment efficiency and a decrease in both over-investment and under-investment. The purpose of this study is to examine the relation between management earnings forecast accuracy and investment efficiency. Following the literature, we use the deviation from the expected level of investment considering the growth opportunities, as the measure of investment efficiency. To examine the hypotheses, we identify a sample of 133 firms listed on Tehran Securities and Stock Exchange during the period of 2009-2013.Regression analysis is used to examine the hypotheses and 10 control variables (size, ROA, Tobin’s Q, sales growth, leverage, stock return, forecast horizon, stdev. Stock returns, stdev. ROA and stdev. I) are used in the regression models. Findings suggest that there is a positive relationship between earnings forecast accuracy and investment efficiency and there is a negative relationship between earnings forecast accuracy and over-investment. In case of under-investment the relation is not strong. The results of examining hypotheses indicate that an increase in earnings forecast accuracy results in an increase in investment efficiency and a decrease in over-investment. Regarding the under-investment, no strong relation was found between earnings forecast accuracy an under-investment.

Dividend policy and factors affecting it are among the important topics widely used in modern financial literature. In most studies in this regard, researchers have pointed out some firms characteristics. The results of recent studies show that Managerial Ability is one of the determinants of dividend policy. In accounting literature, managerial ability is one of the dimensions of human capital, which is classified as an intangible asset. Some researchers define managerial ability as management efficiency for changing the company`s resources into revenue, as compared to the competitors,. This article is aimed to study the effect of managerial ability on dividend policy. The sample consists of 118 firms listed in Tehran Stock Exchange (TSE) from 2007 to 2014. Managerial ability is a part of firm`s performance, which is not affected by the firm's intrinsic factors. In order to calculate and analyse the managerial ability data, the model proposed by Demerjian et al. (2012, 2013) is employed. Hypothesis testing is performed using multivariate linear regression statistical methods and Data Envelopment Analysis model (DEA). The results show that managerial ability has a positive significant effect on dividend policy. In other words, more able managers pay more dividends. Also, according to the findings, cash flow is effective on a firm dividend level, that means dividend is sensitive to cash flows

Overconfidence or excessive self-confidence in general can be expressed as a groundless belief about individual’s cognitive abilities, judgments and intuitions reasoning. If the auditor recognizes the personality traits of managers and the estimation of excessive financial reporting risk associated with managerial overconfidence, they could demand higher audit fees to compensate for the additional audit efforts needed to reduce detection risk. On the other hand, due to the confidence in their firms’ financial reporting process, the overconfident managers choose negotiation as a way to demand less audit scope and pay lower fees to the auditors. This study aimed to investigate the effect of managerial overconfidence on audit fees. The Statistical population consisted of firms listed on the Tehran Stock Exchange during the years 2007 to 2013. The results indicated a significant negative relation between managerial overconfidence and audit fees. The studies showed that managerial overconfidence has no significant impact on using industry specialist auditors.

The speed of transferring of accounting information fromtransferors to users is so important that it is mentioned in accounting conceptual framework as a qualitative characteristics of accounting information. Barriers and problems discovering in information channel between transferors and users not only can Accelerates the transmission of information but also can benefit users more. In this research we investigate the relationship between disclosure quality and audit report lag for 164 companies of Tehran Stock Exchange between the years of 1387 to 1391. We use disclosure quality ranking,management forecast error and prior period adjustments as therepresentatives of disclosure quality and test them with audit report lag in E views and SPSS software. The findings of panel analysis shows that there is a significant negative relationship between auditreport lag and dependent variables, management forecast error and prior period adjustments. The final result shows a positive relationship between disclosure quality and audit report lag. Furthermore there is significant negative relationship between company size and audit report lag and there is no relationship between auditor sizes, having good news or bad news and company debts with audit report lag.

The aim of this study is to look into the relationship between audit quality and discretionary accruals. It has been assumed that by promoting the auditing quality, the firm's information quality will be increased and the earnings management will be decreased as well. In this research, two measures were used for audit quality as auditor size and specialization in the industry, and for discretionary accruals, from the Jones model (1991). The statistical populations were the admitted companies in Tehran Stock Exchange during the period of 1386 to 1390. And due to the specific limitations, the research sample consisted of 102 firms. The results indicated that companies that have been audited by large auditors and the expertise in the industry have a significant negative relationship with their Discretionary accruals.