فهرست مطالب seyedhossein naslmosavi

The main goal of this research is to investigate the effect of auditor's moral principles and religiosity on the quality of independent auditors' audit services. The final sample used for this study includes 250 questionnaires collected from auditors working in auditing organizations and other auditing institutions. In order to collect information, the Armega Zarfar (2015) questionnaire was used, and descriptive statistics and the reflective model of structural equations based on variance were used to process the data. The findings of the research show that the variable of ethical principles and religiosity of auditors has a significant effect on the quality of independent auditors' audit services and leads to an increase in audit quality. Strengthening religious attitudes can be a protective factor against abuses and frauds, improving the health of financial reporting and the confidence of creditors, shareholders and other users of financial statements. Considering the importance of ethics, it is suggested to the community of certified accountants to consider ethics education in their training programs and to monitor the observance of professional ethics in order to improve the level of professional ethics of auditors.

Behavioral financial theory shows that changes in securities prices have no fundamental reason and the behavioral tendencies of investors play an important role in determining prices.In recent studies, the rationality of investors has been seriously challenged, and the results of studies suggest that prices are determined more by psychological attitudes and factors than fundamental variables, so the study of stock market psychology has become more important. Therefore, the purpose of this study is to Investigating the effect of investors' behavioral tendencies on stock Market liquidity in the capital markets of selected Islamic countries. The statistical sample consists of the capital markets of 14 selected Islamic countries during the period 2008 to 2020.Quantile regression method was used to estimate the research model using Eviews 9.0 software. The results show that the behavioral tendencies of investors have a positive and significant effect on stock market liquidity. Also, among the macroeconomic variables, the growth rate of money supply and the growth rate of industrial production have a positive and significant effect on stock market liquidity and the inflation rate has a negative effect on stock market liquidity. Based on the results, investors' behavioral tendencies increase the volume of transactions and stock market liquidity. In fact, the results of the research reinforce the argument that the behavioral tendencies of investors can be the source of changes in liquidity.

Financial statements fraud is increasingly a serious problem for businesses, governments and investors have become. In fact, the issue of the reliability of capital markets, bosses and even threaten the auditing profession. Auditors in particular face their apparent inability to detect large-scale fraud, and therefore various methods have been proposed to identify this problem. The aim of this study was to compare different models of traditional and modern simulation and predict fraud in the financial statements. Study the practical approach. Research period 1390 to 1398 and the model of the selected companies in the Tehran Stock Exchange has been used. In this study, based on three traditional approach, genetic algorithms and methods to predict non-linear Markov switching models have estimated fraud and accuracy.  Based on the prevailing regime in Tehran Stock Exchange regulations fraud is high; According to the results of highest accuracy in predicting fraud regime change and genetic algorithms and logistic highest and the accuracy of the model, respectively.

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.

Financial markets play a key role in a country’s economy, but a developing economy could not make any progress without a clear financial system. Various factors affect the level of liquidity in financial markets, and one of them is financial openness. Therefore, this study has examined the impact of openness of financial markets on the level of liquidity over a 38 year period (1980 – 2018). Empirical research results show that in countries under study, financial openness has a positive and significant effect on the liquidity level in financial markets. Gross domestic product per capita (GDP), inflation and market’s value also has a positive and significant effect on the liquidity level in financial markets. In other terms, the higher these variables are the higher market liquidity level and vice versa. Also model-based estimation researches show that in Iran only two criteria of Foreign Assets’ (FOA) ratio to G.D.P and Foreign Direct Investment‘s (FDI) ratio to GDP, has a positive effect on liquidity’s level in financial markets.

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.

The main purpose of this study is to evaluate the role of the firm's life cycle in measuring conservatism based on some conditional conservatism models. The statistical population of the study is 2008-2009, which includes a random sample of 180 company observations that were divided into three stages of life cycle using Dickinson's (2011) model variables. Multivariate regression technique with cross-sectional data was used to test the hypotheses. Then, using the initial models of conservative measurement, the error values ​​of each model were compared with the error values ​​obtained from the life cycle-adjusted models. The results show that the coefficients of determination in Dichfang modified model are not significantly higher than the original model. However, in the wing models of Shivakumar and Khan Watts, the increase of the coefficient of determination is significant compared to the original model. Therefore, except for the Duchess Tung model, in the other two models, the inclusion of life cycle in the model increases the prediction power of the models.

Some companies voluntarily disclose additional information in addition to disclosing minimum information in accordance with relevant standards and other laws and regulations. Voluntary disclosure or ethical disclosure is the disclosure that companies make in addition to the mandatory disclosure requirements. Information disclosure is always one of the most important factors in reducing agency problems and information asymmetry. In addition, adopting policies based on transparency and information disclosure is one of the most important factors in the process of optimal and desirable corporate governance. One of the most important benchmarks of corporate transparency in the present era is attention to social issues, sustainable development and sustainability. In this regard, the present study examined the relationship between dimensions of corporate power in voluntary disclosure of non-financial information and corporate sustainability performance. The statistical population of this study included all companies listed in Tehran Stock Exchange from 2008 to 1986 and the sample was selected through systematic elimination from the statistical population. According to the specified conditions, 112 companies were selected as the statistical sample of this study. It is worth noting that the hypotheses were tested by designing multivariate regression models. The results showed that firm strength as a moderating variable enhances firm performance.

The Effect of CEO Power on Quarterly Earnings Announcement Informativeness Abstract The aim of this study is to investigate the effect of CEO Power on Quarterly Earnings Announcement Informativeness of listed Companies in Tehran Stock Exchange. For this purpose one hypotheses are developed and data on the 108 companies in Tehran Stock Exchange for the period of 1389 to 1396 were analyzed. This regression model using panel data with fixed effects approach and tests. The results showed that the concentration CEO Power has significant positive impact on Quarterly Earnings Announcement Informativeness. Therefore, the research results indicate that the Powerful executives have more independence and you have more supervisory roles on the board this reduces the disadvantages of stakeholder rights and reduce the agency costs, and thus reduce agency costs reduce information asymmetry and reduce the opacity in financial and thus Increase Quarterly Earnings Announcement Informativeness. 

Abstract The purpose of this study is to investigate the effect of investors' emotional attitudes on stock market liquidity. To this end, the impact of investor sentiment on stock market liquidity has been investigated using the Dabata et al (2017) model and using data from 14 countries from 2008 to 2018. The Arms Index was used to measure investor sentiment and for measuring the liquidity, traded Value Index (TV), Amihud Liquidity Index (ILLIQ) and Corwin & Schultz Liquidity Index (HLS) were used. The empirical results show that the high level of market liquidity in the previous year has a positive and significant effect on the level of market liquidity in the current year. Investor sentiment has a positive and significant effect on stock market liquidity. The growth rate of money supply and the growth rate of industrial production also have a positive and significant effect on stock market liquidity, and this year's inflation rate has a negative impact on stock market liquidity. According to the results, investor sentiment in the countries studied has a positive effect on the volume of trading in the stock market and can increase trading volume and liquidity of the stock market. And part of the liquidity growth has entered the stock market and has been able to increase the volume of transactions in this market.