sasan mehrani

The increased number of restatements in recent years has increased the wor-ries about the quality of financial reporting among the beneficiary groups. The pres-ence of prior period adjustments and, subsequently, the financial restatements have a negative impact on the relatedness and reliability of the financial state-ments. The present study is aimed to present an appropriate criterion for predict-ing the financial restatements based on the Beneish model and its indices in companies admitted to the Tehran Stock & Exchange between 2009 and 2020. For this purpose, a total of 265 companies were selected considering the limitations. Also, the model estimation was per-formed using Beneish's primary model, a meta-heuristic neural network model, and optimization through genetic programming. As indicated by the obtained results based on the confusion matrix, the efficiency of the pro-posed model derived from the enhanced Beneish model with a genetic algo-rithm(S – 𝑆𝑐𝑜𝑟𝑒) had a total prediction accuracy of 73.21%, which was the highest prediction power compared to the Beneish Model .

Reliability is considered as one of the most important qualitative features of accounting information. According to the theoretical concepts of financial reporting, reliable information is free from errors and biases. Because of reporting scandals, the issue of financial statement restatement has garnered significant attention in accounting literature and journals. The main goal of the research is to provide a suitable criterion for predicting the re-presentation of financial statements using Benish models and Benish development.

This research employs an applied method and, in terms of methodology, follows an ex post facto approach. Also, this research falls within the realm of accounting evidence and is based on actual data from the financial statements of companies. The required data was extracted from the Codal Exchange website and from the published financial statements and reports of companies listed on the Tehran Stock Exchange during the period from 2008 to 2019. Furthermore, SPSS and Python software were utilized in this research to analyze the data.

In this research, firstly, Benish's primary model was examined to predict the possibility of financial statement renewals, and then, using indicators that affect renewals, independent t-tests, and step-by-step regression were used to estimate the model using logit regression. became. The overall accuracy of Benish's initial model for predicting the probability of resubmission of financial statements was estimated at 29.43%. The overall accuracy of the model regarding the developed model of Benish was estimated at 68.68%. The research results indicate that, based on the confusion matrix, among the predictive models for financial statement restatement, the Developed Benish model with logistic regression achieves a total forecasting accuracy of 68.68%, demonstrating the highest predictive power compared to the original Benish model, which has an accuracy of only 29.43%. Therefore, the research hypothesis is confirmed and the accuracy of the developed Benish model with logit regression is more than the original Benish model in identifying renewed companies.

The correct flow of information in the capital market, as the driving engine of the economy, leads to correct and rational decision-making by the participants and finally brings economic development and improvement of social welfare. Financial reporting serves as a primary means of communication between a company and various stakeholder groups. Therefore, information transparency and the provision of correct and timely information by companies admitted to the stock exchange is one of the most important effective factors in achieving an efficient capital market. This research seeks to provide an optimal model using Benish's profit manipulation model to predict the probability of the re-presentation of financial statements. Several studies have been conducted on this topic; however, there is a notable lack of empirical evidence regarding the development of an efficient and useful model tailored to the economic conditions of Iran's capital market for predicting the likelihood of financial statement restatements. In this study, firstly, the primary Benish model was examined to predict the probability of re-presenting the financial statements, and in the second step, to present a developed model based on the Benish indices and using logit regression, eight financial indicators of the Benish model from the financial statements of the company were examined. The selected ratios were extracted, and the stepwise regression test was applied to identify the best ratios for predicting financial statement restatement. In this context, the two final financial indices chosen for the selection and development model were the total accruals index to total assets ratio and the debt ratio index. Benish's findings were presented based on two final indicators. In the third step, based on the clutter matrix and comparing them, the best model and method for prediction was selected.

Restatement of Financial Statements , which means re-presenting last year's financial information in order to correct incorrect information or increase comparability, is one of the common phenomena in Iran, which causes investors to lose confidence in the credibility and competence of management and the quality of reported profits. The purpose of this research is to present the development model of Benish fraud in companies admitted to the Tehran Stock Exchange between 2008 and 2019. The data of 265 companies were extracted using the selected and final indicators of Benish's (1999) fraud model, and neural network and genetic algorithms were also used to develop the prediction model. The results of the research indicate that based on the confusion matrix, the accuracy and efficiency of the improved Benish model with the combined algorithm of neural network and genetics in predicting unrepresented companies was 78.15%, and re-presented companies was 29.63%. . Also, the overall accuracy of the model presented with the combined algorithm of neural network and genetics was 73.21%.

This research explains the relationship between performance-based budgeting characteristics and the integrated reporting approach in Iran's public sector. This research is applied research in terms of its purpose, quantitative research in terms of methodology, and descriptive and survey research in terms of data collection and analysis. The statistical population includes all experts related to planning and budgeting in the public sector and expert university professors. The determination sampling method is that 250 questionnaires were distributed among the community members and 64 questionnaires were analyzed due to the presence of complete information. Therefore, the data collection tool is a researcher-made questionnaire based on the model provided by Pourghaffar et al. (2021 and 2022) with a 5-point Likert scale. The current research includes 6 hypotheses. SPSS and PLS software and structural equation analysis were used to analyze the hypotheses. The results showed 6 indicators in the hypotheses: legal requirements with the approach of government administration in the style of the private sector, strategic planning system, accounting and auditing system of management performance, information technology infrastructure with the perspective of organizational architecture and integrated systems, attention Human capital and incentive policies, the process approach and process management are directly related to the establishment of performance-based budgeting with an integrated reporting approach in the public sector of Iran. In other words, the government can use these indicators to achieve performance-based budgeting goals.

The internal audit activity is a key element of corporate governance. In recent years, the evolution of internal audit has led to the development of the concept of “internal audit quality”. According to the 2012 practice guide published by the Institute of Internal Auditors (IIA) titled “Quality Assurance and Improvement Program”, the quality of a product or service is the degree to which the product or service meets the customer's expectations. In other words, quality in internal audit is guided by “commitment to meeting customer/auditee expectations” and “perform professional responsibilities in line with standards”.The purpose of the present research is to review the literature on the concept of internal audit quality. To that end, we review and explore quality management systems such as Deming's model, Kaizen, Juran's model, Total Quality Management (TQM), the Sigma Six model, and ISO 9000; quality measurement models such as balanced scorecard, logic and maturity models; alternative conceptualisations of quality such as external audit quality, information system quality, service quality, internal service quality and team performance quality; responsibility for internal audit quality; processes for assessing quality; reporting on quality; and internal audit quality measurement frameworks such as a comprehensive approach to the use of external audit; the Internal Audit Quality Assessment Framework (IAQAF) developed by HM Treasury, Trotman's qualitative research on internal audit quality, the IIA, Protiviti, and the research work of Ziegenfuss.

One of the most important qualitative features of accounting information is its reliability. According to the theoretical concepts of financial reporting, reliable information is free from mistakes and biased tendencies. As a result of the reporting scandals, the subject of restatement of financial statements has received much attention in accounting texts and journals. The aim of this research is to provide a suitable criterion for predicting the re-presentation of financial statements using selected financial and non-financial ratios of statistical tests in companies admitted to the Tehran Stock Exchange between 2009 and 2020. For this purpose, 265 companies were selected according to the restrictions. Also, in accordance with the research literature, financial and non-financial ratios have been extracted and classical logit model and meta-heuristic models of neural network and genetic programming have been used to estimate the forecast. The results of the research indicate that, based on the confusion matrix, among the models predicting the re-presentation of financial statements, the efficiency of the presented model due to the combination of financial and non-financial ratios (combined model) with the genetic algorithm is 85.66 percent accuracy. It has a total nose that has the highest predictive power compared to the model presented with logit regression.

Today, the major share of enterprises in the countries are small and medium-sized enterprises, and these enterprises play an important role in the economy. One of the main obstacles to the survival of small and medium-sized enterprises is the problem of financing. Lack of transparency of financial information and increased credit risk is the most important obstacle in attracting the necessary financial resources by these firms. Having a set of accounting standards tailored to the conditions and limitations of these firms can largely address these challenges. One of the important sources for reporting small and medium-sized enterprises is the standards published by the International Accounting Standards Board.In this study, the need to make adjustments to the requirements for recognizing and measuring international financial reporting standards of small and medium-sized entities based on the conditions of these business units in Iran has been investigated.

In this research, the mixed research method has been used. Due to the fact that this research has examined the necessity of applying adjustments in some provisions of the SMEs standards, it is necessary to examine the various aspects of the recognition and measurement requirements of these standards through interviews with experts. Therefore, it is necessary to use the qualitative research method in the first stage. Content analysis method was used to analyze qualitative data. In this regard, semi-structured interviews were conducted with 19 managers and partners of auditing firms and standardized members of the auditing organization who were selected by the method of snowball.After identifying the items that need to be adjusted in the qualitative stage, in the second stage, information is collected and analyzed through the quantitative research method and using the questionnaire tool. The binomial and Friedman tests were used to analyze the quantitative data. In this regard, through stratified sampling method, 315 samples were selected from certified public accountants and a questionnaire was distributed among them.

The research findings indicate that the international financial reporting standards of SMEs should be adjusted in five areas. In the cash flow standard, it should be permissible to present some cash flows in a net basis. For reasons including the usefulness of presenting information in a net form, in cases where full international standards allow the presentation of amounts in a net form, and also because it does not affect the simplification of applying for small and medium-sized business units, the use of this method of presentation is justified.In the Intangible Assets Standard, intangible assets created during the development phase must be invested under certain conditions. Due to the decrease in the motivation of the managers of SMEs to carry out research and development expenses and considering the importance of these expenses for SMEs (especially companies active in the field of information technology), the more appropriate procedure is to allow capitalization of development expenses.In the business combinations standard, the acquirer should account for acquisition-related costs as expenses in the periods in which the costs are incurred. Due to the failure to correctly calculate the amount of goodwill in the case of adding acquisition-related costs to the investment purchase price, the board's revision in the new draft of the standard is to expense these expenses instead of capitalizing them and finally, due to the lack of effect of capitalization of acquisition-related costs in simplifying the work for SMEs, the use of this method is justified.In the investments in associates standard, the accounting for investment in associates should be done by equity method. Due to the fact that if the SMEs are given the right to choose the accounting method of investments in associates, it will lead to the use of the cost method, as a result, the accounting numbers will be far from reality. Also, considering the complexities of using the fair value method in Iran, the use of equity method can be justified.Finally, In the borrowing costs standard, the financing costs of eligible assets should be capitalized. Due to the inflationary conditions of Iran and the tendency of companies to obtain financing through loans, the figure of interest expense in the profit and loss statement is important in some SMEs, and spending these expenses leads to the distortion of the profit and loss statement. Therefore, it can be appropriate to use the method of capitalizing financing expenses for qualified assets. 

The results indicate that the best strategy in applying the international financial reporting standards for SMEs is the strategy of adjusting some requirements for recognition and measurement based on the conditions of these entities in Iran.

This study examines the feasibility of applying International Financial Reporting Standards for Small and Medium-sized Entities from four dimensions (stakeholders, cost-benefit analysis, scope and strategies of employment). Qualitative research method and thematic analysis method have been used for data analysis. In this regard, semi-structured interviews were conducted with 19 managers and partners of auditing firms and standardization members of the auditing organization who were selected by the method of snowball. The research findings indicate that the need to apply these standards from the perspective of stakeholders and consideration of cost-benefits analysis, can be justified. Also, from the scope of Standard, it is necessary to use quantitative criteria (including number of employees, operating income and assets) and another qualitative criterion (separation of subsidiaries) in addition to the qualitative criterion of the board in defining SMEs. In terms of employment strategies, the permission and localization strategies were selected. Also a three-tier approach can be used as a framework for reporting these business units.

Human resources and their expertise and performance are the most important pillars of the accounting system, whose capability and performance can determine the success or failure of the accounting information system. All disciplines and professions seek to recruit the best talents and utilize them. In this regard, the present study for the first time in the field of accounting and auditing, seeks to provide a suitable and scientific model for recruitment talents in accounting and auditing using the qualitative method of grounded theory. The statistical population of the study included academic and executive experts (or both) in accounting and auditing which was selected using purposive sampling approach and based on the theoretical saturation rule includes 14 people. Data by interview with general guidance method and is collected in a semi-structured form. To obtain the validity of the data, two methods of reviewing participants as well as reviewing non-participating experts in the research were used. The central category of research is merit selection for accounting and auditing, which is based on three concepts of agreement in defining talent; Creating a culture of talent recruitment, and standardizing the process of talent recruitment is expressed and according to the causal conditions, underlying conditions and intervening conditions, strategies are developed and the final model is presented based on it. This study can be a good start to organize the category of talent recruitment in the process of talent management and human resource productivity in accounting and auditing.

The occurrence of mistakes in accounting is inevitable and factors such as diversity and complexity of economic issues, high volume of work, fatigue, etc. increase the possibility of mistakes. Also, due to the continuous changes that take place in the economic, social, etc. conditions, it may be necessary to make changes in accounting principles and methods in order to harmonize the business unit with the new conditions, all of which result in the re-presentation of financial statements. A subject that has received a lot of attention as a result of reporting scandals such as Enron and... The purpose of this research is to present the expanded model of Banish in companies admitted to the Tehran Stock Exchange between 2009 and 2019. Also, the data of 265 companies were used using Benish model and logit regression and genetic algorithm were also used to estimate the improvement of the prediction model. The results of the research indicate that, based on the confusion matrix, among the predictive models for re-presentation of financial statements, the accuracy and efficiency of the improved Benish model with the genetic algorithm has a total prediction accuracy of 73.21%, which has the highest predictive power in The comparison with the original Benish model and the presented model was with logit regression.

The existence of representation issues in enterprises has led to the emergence of independent auditing to comment on the quality of accounting information. On the other hand, auditors' comments on the information reviewed are based on their professional judgments, and the quality of these judgments has been a major challenge for the auditing profession. The auditing profession has always sought to determine how to evaluate the quality of auditors' professional judgments and the factors influencing its improvement. Spiritual intelligence connects and integrates various aspects of one's inner consciousness and mental and spiritual life with one's outer life and work, and thus gives one a kind of awareness of the whole world in general. The present study examines the effect of the four dimensions of spiritual intelligence in King (2008) model including on auditors' professional judgments in the face of various audit issues in terms of their complexity issues. The research subjects include 154 people from the auditors who were surveyed in 2019. Structural equation method and PLS statistical software were used to test the hypotheses. All four dimensions of spiritual intelligence have a significant effect on the professional judgments of auditors at different levels of auditing subjects. The coefficient of determination of unstructured, structured and semi-structured professional judgment variables is (0.87), (0.74) and (0.91), respectively, and shows that the research model has more than 50% of influencing factors. Has identified and tested auditors' professional judgments. Of course, the dimensions of transcendental awareness and the Conscious State Expansion have not had a significant effect on auditors' judgments only in semi-structured matters. The presence of spiritual intelligence in auditors can improve their professional judgments and increase the quality of their reports and comments, so this should be in formal and in-service training programs as well as in evaluation. And the promotion of auditors should be considered.

The main aim of this paper is to investigate the indicators affecting the establishment of a real time performance-based budgeting system in Iran. Given that the results of this study can be used in the development of budget rules and regulations based on public sector performance, it is practical research. To achieve this purpose, a questionnaire consisting of 28 questions was designed by researchers through interviews with experts. Research information was collected in the form of a questionnaire that was distributed electronically and manually and referred directly to the statistical population in the form of 310 questionnaires during the year 1400. The empirical results of the exploratory analysis test showed; In terms of environmental factors; Legal requirements, political acceptance and rules and regulations (transparency and accountability), reform of the structure and duties of the program and budget organization and attention to social and communication capital in terms of human factors; Motivational and managerial policies and organizational factors; Existence of a comprehensive database, infrastructure and information technology (such as organizational design and the existence of integrated systems with an integrated reporting approach) from the perspective of information technology, elimination of valueless activities, value- chain reform, optimal use of organizational resources from a process perspective and the establishment of strategic planning system, accounting and auditing system (management performance and From the point of view of performance planning and management, it is one of the main effective factors in establishing real time reporting performance-based budgeting in the public sector of Iran.

Hidden debt is an issue of great concern. The findings of this study show that public sector institutions, especially public non-governmental organizations, government institutions and companies, as well as insurance and pension funds have hidden debts that can cause a crisis for the entire economy. Therefore, considering the current situation in the country and the existence of many hidden and unreported debts in the public sector and the socio-political responsibilities of the government, the need to address the various aspects of reporting debts and liabilities of the public sector and moving towards financial transparency in the public sector seems more necessary than before. This study uses a qualitative method and an approach based on theme analysis to identify the factors affecting public sector debt reporting in Iran. This qualitative study, using purposeful sampling method (snowball), gathers data from 20 experts with expertise and experience in the public sector in the form of semi-structured interviews about the factors affecting public sector debts reporting in four Areas. The areas are including scope of the public sector (Institutional Coverage), type of debts and liabilities of the public sector (instrument Coverage), valuation of debt instrument and appropriate reporting framework of debts and liabilities of the public. Then, the interviews are transcribed and coded by theme analysis method. This study identifies out of 494 open source codes; 12 Level 1 sub-themes, 33 Level 2 sub-themes and 5 main teams including significance and necessity, classification criteria, sizes and levels, classification and reporting, which are determined as components of public sector debt reporting.

 Improving the budgeting process in addition to human and financial resources requires significant investment in information technology and management information systems. The purpose of this study is to provide a conceptual model of Performance-Based Budgeting with a real time reporting approach in Iran public sector.

This study has adopted the qualitative approach. After obtaining the opinion of experts 20 semi-structured interviews during the years 2020-2021.

After analyzing the data, 133 initial codes for timely performance-based budgeting were identified, 38 codes in the main categories of causal conditions, 35 codes in the context, 15 codes in the interventionist section, 4 central phenomenon codes, 21 codes in Strategies and 20 codes in consequences. The codes were finally categorized into 25 subcategories: organizational architecture and corporate governance (10 codes), team and organizational structure and process orientation (13 codes), information and technology infrastructure and technical and communication problems, and program and budget organization (15 Code), legal requirements and accounting and auditing system (7 codes), management policies and attitudes of managers and performance appraisal indicators (18 codes), management of government balance sheets and cost (10 codes), human resources, shared perception and monitoring and collection Information (15 codes), business intelligence (13 codes), efficiency, effectiveness and economic efficiency, systemic attitude and accountability (12 codes), national, economic effects (12 codes) and productivity (8 codes).

Considering the problem of several years of establishing performance budget in the country, using the framework of this research will accelerate the implementation of performance-based budgeting with a new approach and the proposed model of this research can improve the current situation.

The existence of representation issues in enterprises has led to the emergence of independent auditing to comment on the quality of accounting information. Also, auditors' comments on the information reviewed are based on their professional judgments, and their quality has been a major challenge for the auditing profession. Auditing profession has always sought to determine how to evaluate the quality of auditors' professional judgments and the factors influencing its improvement. This study examines the effect of the four dimensions of spiritual intelligence in King model including on auditors' professional judgments in the face of various audit issues in terms of their complexity issues. The research subjects include 154 auditors who were surveyed in 2019. Structural equation method and PLS software were used to test the hypotheses. Results show, all four dimensions of spiritual intelligence have a significant effect on the professional judgments of auditors at different levels of auditing subjects. The coefficient of determination of unstructured, structured and semi-structured professional judgment variables is (0.87), (0.74) and (0.91), respectively, and shows that the research model has identified and tested more than 50% of auditors' professional judgments influencing factors. Of course, the dimensions of transcendental awareness and the Conscious State Expansion have not had a significant effect on auditors' judgments only in semi-structured matters. Presence of spiritual intelligence in auditors can improve their professional judgments and increase the quality of their reports and comments, so this should be considered in training programs and in evaluation and the promotion of auditors.

One of the recent debates in the banking system is whether the bank opacity is an optimal approach or not. On one side, the bank opacity is known as an important factor to banking crisis as it prevents users to better analyze the banks. On the other hand, the bank transparency as the opposite side of bank opacity may end in spreading financial crisis as it causes depositors to run to withdraw their deposits (bank runs). Bank regulators are responsible to monitor banks and making decisions regarding troubled banks. Regulators may decide to forbear instead of corrective actions for many reasons. Regulatory forbearance provides the troubled bank with the opportunity to recover and prevents costly intervention of regulators. However, some researches shows that the regulatory forbearance may let the troubled bank take more risk and ends with an increase in the cost of intervention. Forbearance is the most common practice of regulators especially in financial crisis during which limiting the loss of depositors' and creditors' confidence is one of the core purposes. Also, if the troubles of a bank get disclosed to outsiders, the regulator will be under pressure to close the banks. This study has implications for the debate of bank opacity and its role in bank regulators' policy selection.

To test the hypotheses, the OLS regression model is used for panel data analysis. Bank opacity is measured via 2 more popular methods used in recent researches. In addition, to control for confounding effects of different years, we added dummy variables to the regression models. The data obtained from the financial statements of 20 commercial banks from 2014 to 2020.

Results show that the banking system suffers from crisis during the period of investigation and the bank opacity has a positive relation with regulatory forbearance. Furthermore, the results show that opacity is more important for forbearance when </em>(1) regulators’ incentives are greater (as measured by bank connectedness) and (2) outsiders’ incentives to monitor are stronger (as measured by the proportion of nondepository debtholders). In addition, results indicate that bank opacity has negative relation with the probability of failing during a crisis.

The findings indicate that the opacity enables regulators to forbear and contribute to the debate regarding bank opacity being optimal or not. This study furthers our understanding of the role of accounting in helping bank regulators to better define approaches they can take during a financial crisis. These results suggest that bank opacity can be desirable during a crisis period.

In the present study, a comprehensive, scientific, and practical pattern is presented for the first time by relying on theory on potential remedies to manage talents in accounting and auditing using the qualitative method of the grounded theory approach. The study's statistical population includes a combination of 16 university scholars and accounting and auditing executives (or both) selected in 2020 using the targeted sampling approach based on the theoretical saturation rule. Data are gathered via interview by using the general guidance method in semi-structured form. Two methods of participants’ review and review of non-participating experts are used to achieve validity and reliability of data. The main focus of the study is meritocracy for accounting and auditing. The issue is posed in three concepts of reaching a consensus about the definition of talent, creating a culture of talent management, and regularization of talent management process(attract, raise, and hold) and some strategies are formulated, and final pattern is mapped out regarding the rationale, background, and intervening conditions. By developing theory on potential remedies, this paper proposes some clear outlooks for planning and benefiting from talent management to lower human resources costs and increase efficiency in accounting and auditing.

The term business model (BM) is one of the topics that has recently been addressed in the area of accounting literature. The weaknesses in current reporting, including failure to meet social responsibility goals, have led the researcher to identify the components of the financial reporting based on the theoretical foundations associated with the concept of business model (BM). Since the present study is a qualitative research, in the first step in order to collect qualitative data, a framework for semi-structured queries with experts was developed. Subsequently, 23 well-known academic and executive experts in the field of financial reporting and business were selected through purposeful sampling (snowball). The transcribed interviews were coded in the second phase using inductive thematic analysis. In inductive theme analysis, patterns emerge during the analysis by placing open source or sub-themes together in one main theme. In summary, in the current study out of a total of 350 open source codes and 24 sub-themes, 6 main themes were identified as transparency and narrative, social accountability, users, key drivers, justice and fairness in reporting and presentation and disclosure. Financial reporting and information disclosure are important management tools for effectively transferring information to stakeholders. Reliable and timely financial reporting enables individuals to accurately assess their future prospects. Therefore, by re-engineering the financial statements, six key components of financial reporting, inspired by the business model (BM) approach, can be a major step in re-engineering financial statements to improve the information content of financial statements.

Choosing a taxpayer based on risk criteria and audit planning requires identifying the level of risk of each taxpayer and identifying the risk of each taxpayer requires identifying the factors affecting the risk. In the Tax Affairs Organization of Iran, there is no complete and comprehensive model for selecting taxpayers based on risk assessment and selecting taxpayers for auditing. This research is a correlational description in terms of applied purpose and in terms of research method, because in addition to describing the current situation, it explores the relationships of each of the research variables using linear regression test, in addition to the expected results. It can be used to explain the companies listed on the Tehran Stock Exchange. Data collection tools in this research are Rahavard Novin software, Kadal site and stock exchange site. EViews software version 10 was used to analyze the data of this research. In this study, to determine the statistical sample, the method of systematic elimination has been used and finally a sample of 78 companies listed on the Tehran Stock Exchange was examined. Regression analysis was used to test the research hypotheses. The results of this study showed that it is possible to predict tax evasion of companies using financial ratios.

During the last decade, some researchers and accounting professional associations have expressed their interest in applying the concept of business model in their research in order to eliminate the shortcomings and weaknesses of the existing financial reporting. Considering the role and importance of financial reporting as one of the important sources of the available information in capital markets and consequently the researchers’ efforts to increase the quality of financial reporting as a tool for social responsibility and business environment, the present study seeks to provide a model of financial reporting based on the concept of business model with the aim of practically eliminating the weaknesses of the existing financial reporting and increasing the quality of financial reporting.

The present study is a synthesis study in terms of the nature of data and methods of analysis based on consecutive exploratory strategy. Using this strategy, three general steps have been taken: 1) extraction of the dimensions and components affecting financial reporting based on the concept of business model (qualitative method) using thematic analysis method; 2) determining the indicators of the reporting model and their screening using fuzzy Delphi technique (quantitative method); and 3) introducing the common indicators among the experts and proposing the ultimate model.

After reviewing the results of the qualitative and quantitative stages of the research, the ultimate model was proposed which includes six dimensions of transparency and validity, social accountability, key stimuli, stakeholder management, justice and fairness in the distribution of reports, as well as the presentation and disclosure of information which entails 24 components and 50 indicators that can be used as a native and innovative model for financial reporting.

With the increasing need for information about the operations of business units, it seems that traditional financial reporting can not meet all the demands of the users. The results of the fuzzy Delphi technique in this study also showed that none of the 62 indicators were observed in the financial reporting and are not currently disclosed. In other words, the existing financial reporting has not met the needs of stakeholders in disclosure of the business model indicators including social responsibility and accountability of the corporates. Accordingly, the proposed financial reporting model based on the concept of business model in this study, not only meets the needs of the stakeholders of the business unit, but can also play an important role in improving the content of the financial reportings.

Subject and Purpose:

 of the Article: The purpose of the present study is the comparative evaluation   of the efficiency of current pricing practices of firms approved by the High Council for the  implementation of general policies of Principle 44 and the modern pricing practices of firms.

This research is an applied type of research and is a descriptive research method. The base rate of each share is based on future earnings forecasts with the three proposed  methods and discounted to rates 30% on the   valuation date, as well as the base rate calculated by official financial experts according to models specified by the Supreme Council for the  Implementation of the General Policies of Article 44 of the Constitution, and calculate the results at the price of the first transaction and the geometric average of the first six months after Admission to the exchange is compared.

There is a meaningful difference between stock price evaluated by experts and the average price of the first six months after entering stock market.

Conclusion Originality and its Contribution to the Knowledge:

 Stock evaluation model of firms by predicting and discounting future cash flows is more efficient. In other words, the use of classical valuation methods (at least publicly) in the Iranian environment cannot lead to valid results, and contingent and case valuation methods should be used to evaluate the companies being outsourced.

Corporate governance has significant role in today`s accountancy and auditing environment. The role of the Audit Committee and internal controls as corporate governance mechanisms, has become more prominent in recent years. In the present study, the effect of the features of the aforementioned mechanisms ( Audit Committee and internal controls) on the quality of profits has been examined. Data of 159 companies are analyzed for the period of 2011-2017 is under statisticsl test with multivariant regression with OLS approach. According to the results there is significant and positive relationship between independence and technical expertise of the members of the audit committee, and internal control reporting and earning quality which indicates that with increasing independence and expertise of members, as well as the presentation of internal control reports, the quality of earning increases. But there is no significant relationship between the number of members of the audit committee and the earning quality.

This study aims to investigate the effects of accounting and non-accounting indices on financial distress prediction and also to compare parametric and non-parametric methods. Therefore, the sample consists of 211 distressed firms selected by special distress criteria and 211 healthy firms listed in Tehran Stock Exchange during 2006-2015. This study applies 32 accounting and 20 non-accounting indices and uses 2 parametric methods including Logistic Regression and Multivariate Discriminate Analysis and 7 non-parametric methods including Support Vector Machine, Artificial Neural Network, Decision Tree (with 4 algorithms) and Bayesian Network to predict financial distress. The results show that the models extracted from accounting indices have significantly more predicting accuracy than those from non-accounting indices, and adding non-accounting indices to the models based on accounting indices does not significantly increases their predicting ability. Also, since the average predicting ability of non-parametric methods is more than parametric ones, this difference is not statistically significant.

given the benefits of accounting innovations for the private sector, this question was raised for the public sector, why this part does not benefit from such innovations. But in practice, environmental characteristics and other internal and external factors influenced the diffusion of accounting innovations in the public sector. research In this research, using qualitative research method and grounded theory approach, we seek to identify factors influencing the diffusion of accounting innovations in the Iran public sector. To achieve this goal, the factors influencing the diffusion of accounting innovations in the public sector were questioned through unstructured interviews with experts in the field of public sector accounting. paper Then, using the results obtained from open coding, Axial coding and selective coding, an integrated model that outlines the factors affecting the diffusion of accounting innovations in the public sector was designed. . . . . . . . . .

Timely detection of losses versus gains (known as conditional conservatism) may make investment decisions of management efficiently by reducing the information asymmetry between management and investors and providing early signals about the profitability of the accepted projects. This study examines the effects of conservatism on the most important neglected aspect of investment decision, namely investment in manpower. This is a descriptive, correlational and post-event study. The statistical population is all of the companies listed in the Tehran Stock Exchange, and the sample consists of 161 companies during 2009-2017, or totally 1449 company-years. Findings showed that there is significant and negative relationship between conditional conservatism and manpower investment efficiency. This implies that the conservatism reduced inefficient investment in the labor market by reducing asymmetric information. Based on the findings, conservatism, as the regulatory mechanism and the early signal about the profitability of decisions, reduces damaging practices of bad earning management, and speeds up the identification of bad news earlier than good news.