جستجوی مقالات مرتبط با کلیدواژه « مدیریت ریسک » در نشریات گروه « حسابداری »

The present study aims to design and validate a structural model for factors affecting risk appetite in accepted banks in the stock exchange based on the grounded theory paradigm. In this regard, the research data were collected through semi-structured interviews with 15 experts in the field of accounting. The experts were selected using snowball sampling (in the first step) and theoretical sampling (in the second step). The collected data were analyzed and resulted in 100 concepts and 13 categories reaching theoretical saturation. The qualitative findings of this research, according to the elements of the Strauss and Corbin's grounded theory paradigm (1990), revealed that causal conditions include organizational factors and organizational maturity. Contextual conditions encompass the expansion and extension of communications. Intervening conditions involve risk management status, improvement of risk appetite framework, appropriate risk approaches, relevant risks in the bank, laws and regulations, and supervisory expectations. The central phenomenon or core concept includes risk strategy supervision and feedback, and action/interaction strategies consist of managerial methods. Consequences involve organizational growth and sustainability. Two assessment methods were used to validate the constructed model and research findings communicative assessment and discriminative (diagnostic) assessment. For reliability assessment, repeatability and transferability were employed.

This research examines the factors that affect audit performance using a risk-based approach and audit quality. It also explores the relationship between the risk-based approach and independent audit quality.

The data collection tool in this research is a questionnaire. To investigate the effective factors, this study targeted 500 professional auditors, but only 384 of them responded to the research questionnaire. Partial least squares structural equation modeling was used to test the hypotheses of this research.

The findings of this research, obtained by analyzing data using structural equation modeling, reveal a positive relationship between auditors' ability, information technology support, the competitive power of auditing companies, audit costs, customer risks using a risk-based approach, and quality of independent audits. Conversely, there is a negative relationship between work pressure on auditors and the use of a risk-based approach, as well as the quality of independent audits. Additionally, the risk-based approach has a positive and significant impact on the quality of independent audits.

In auditing, auditors are bound to face both tangible and intangible pressures. Nevertheless, by adopting systematic work organization methods, maintaining a positive attitude, and prioritizing their physical well-being, auditors can effectively manage and alleviate these pressures. Furthermore, audit firms ought to introduce incentive and reward schemes to boost motivation and job satisfaction, foster a supportive atmosphere for auditors to exchange experiences, and facilitate continuous learning.

Due to the special situation of developing countries and the financial crises in these countries, it is not possible to provide the capital needed to implement large projects easily, so choosing the right financing method for projects is an important issue.In many projects, due to issues such as the high amount of capital required, the high sensitivity of the project in terms of political, economic and security issues, the reluctance of foreigners to attend and invest, the issue of financing is brought to the attention of government officials. In a number of projects, the required funds can be provided with government support and credits, but in important and infrastructure projects needed by the country, it is not possible to provide full funds by the government, such as oil, gas, petrochemical projects and many other industries for development. Infrastructure There is a basic need for the presence of foreign investment and the use of the facilities of foreign banks and institutions.

In the last few years, artificial intelligence (AI) has brought about huge changes in many industries. The food industry is no exception to this rule, and artificial intelligence has made its impact on the world of food and beverages. Today, many organizations have realized that artificial intelligence has great potential to increase productivity, reduce food waste, and improve supply chain disruptions. As a result, many food industry activists are trying to make this industry benefit from the benefits of artificial intelligence and its subcategories as soon as possible. But what exactly is the impact of artificial intelligence on the food industry? What is the use of artificial intelligence in the food industry? Stay with us until the end of this article to answer these questions and learn more about the benefits of AI for the food industry.

The country's tax system consists of various components, the analysis and analysis of each of which will lead to the promotion and increase of the efficiency of the tax system. The process of collecting taxes in the country has generally started from finding a unit and the process of reviewing, identifying and determining taxes, and finally, by paying or protesting against the relevant taxes, the tax process has been completed, which ultimately leads to fraudulent government tax collection. In this direction, there are several problems and challenges facing the tax system from the beginning of the process to the end, and counting these problems and solving them will improve the tax system. The method used in this study is field. The statistical population of this study includes people working in the tax organization, the Society of Certified Public Accountants and university professors, and the statistical sample used in this study was 157 people.. The research findings showed that; Risk management in the tax administration is affected by the risks of tax laws, tax litigation, tax collection, human resources, information technology, administrative health, risk - based auditing, noncompliance, tax incentives, tax evasion, tax audit quality, The quality of the tax audit, databases, knowledge and Skills, power, relationships, and the risk of outsourcing tax processes are at stake.

The main objective of this research is to determine the impact of risk management on the relationship between business strategy and firm’s risk disclosure.

The research hypotheses were tested based on combined data and using multiple regression models. In addition, the mediation effect was assessed using the Sobel test. The period of this study is from 2015 to 2020, during which time exaggerated data from 126 companies were examined.

The results of this study show that the type of business strategy has a direct impact on the risk management framework of firms listed on the Tehran Stock Exchange. Thus, defensive business strategy leads to stronger risk management than offensive business strategy which creates weaker risk management. Even though business strategy does not have a direct impact on corporate disclosure, organizational risk management as a mediating variable leads firms with a defensive approach to adopt a more negative tone and firms with an offensive approach to adopt a more positive tone.

Although the type of firm's business strategy does not directly influence the tone of risk disclosure, risk management as a mediator variable causes the extent of firm risk appetite, or in other words its business strategy, to have an inverse relationship with the tone of risk disclosure.

Contribution:

 The literature review in the field of risk disclosure shows that there is no study that addresses the management factors including business strategy and risk management that have an invisible influence on the tone of risk disclosure. Therefore, this study aims to develop the literature in this area to help researchers and legislators in the capital market field to explain new policies and laws, and to help shareholders in the capital market to make predictions and assessments when relying on the tone of risk disclosure.

The main purpose of the current research is to investigate the impact of risk management and internal audit performance on the quality of financial reporting in companies listed on the Tehran Stock Exchange in companies listed on the Tehran Stock Exchange. The statistical sample of the research included 159 companies and the method of data analysis was done through correlation and multiple regression tests. In this research, risk management and internal audit performance as independent variables; Financial reporting quality as a dependent variable and financial leverage variables, company size, accruals ratio, growth opportunities, profit sharing, agency fee and operating cash flow are also considered as control variables

One of the main challenges of tax auditing in developing countries is the lack of efficiency in resource utilization, which the risk-based tax audit has been developed to overcome them. In Iran, risk-based audits have begun with the implementation of the Integrated Tax System (ITS) in two-time horizons, short-term and long-term. Determining and modeling the risk-measurement indicators for choosing a taxpayer is a key point in the start-up of the risk-based tax audit process that this research deals with. Due to the lack of a theoretical framework on the indicators affecting the tax audit risk, the methodology of mixed exploratory research was used. In the qualitative section, the thematic analysis was conducted through semi-structured interviews. After identifying the concepts (effective indicators) and main themes. Then, for modeling indicators, a questionnaire was developed based on interpretive Structural modeling (ISM) and indicators were then ranked using Analytic Network Process (ANP). Based on the results, the ability to validate data with information systems as the first point of contact between the taxpayer and the tax authority is the most important factor affecting tax audit risk.

 In the science of management and accounting, there is a principle that in the culture of investment, capital is free from risk and tends towards yield and profit. Therefore, according to the importance of investing in companies, in the current research, the moderating effect of risk management on the relationship between market orientation strategies and entrepreneurship of companies admitted to the Tehran Stock Exchange has been investigated. The statistical population of this research includes all the companies admitted to the Tehran Stock Exchange, which were analyzed using the systematic elimination sampling method of 127 companies. and were analyzed. To check the hypothesis, multivariate regression models and panel data method (fixed effects) were used using Eviews10 software. The findings of this study about the results of the first hypothesis show that risk management has a positive effect on the relationship between market orientation strategy with unsystematic risk and abnormal returns, but it has a moderating effect on the relationship between market orientation strategy and risk. It is not systematic. The results regarding the second hypothesis also indicate the impact of risk management on the relationship between the strategy of entrepreneurship with systematic risk, systematic risk of failure and abnormal returns, and this impact was positive.

Bank merger is one of the ways to develop, expand the sphere of influence and create the ability to carry out large operations in the international arena. ARDL model has been used to estimate the effect of bank mergers on each of the risks. Risks were measured separately and finally the total risk management was estimated. To measure credit risk, two methods of univariate and one combined variable have been used. The results of the model indicate a positive relationship between return on assets, the ratio of income-generating assets to credit risk and a negative relationship between economic growth and credit risk. To measure liquidity risk, the liquidity ratio and NSFR approach were used. It has liquidity. We have also estimated operational risk based on the BIA approach and measured market risk using the net open position in foreign currency to capital. The results showed that increasing the size of the bank increases operational risk and market risk, and as economic growth improves, banks are more inclined to enter market activities and perform activities with high risk and return, which can lead to increased operational risk. Integration data has a negative effect on improving risk management.

There are a number of Risk Management standards designed to integrate best practices and help simplify and improve risk management implementations for businesses. And risk management systems are often required to stand up to rigorous internal audits and assessments to prove their effectiveness in implementing and aligning with company goals. Therefore, the risk management standards defined by ISO 31000 are an example of leading international standardization in the risk management approach. And risk management is a framework that seeks to continuously pursue, refine and optimize business and processes. There is always room for improvement when it comes to risk management. And this standard defines a set of guidelines related to risk management, designed by organizations of any size, to work in any field, to implement effective risk management systems. And ISO 31000 is a leading framework for organizations looking to begin risk management. Risk management standards determine a specific set of strategic processes that start with the goals of an organization and aim to identify risks and reduce them through best practices.

Stability of activity is one of the topics that roots in the ventures of business units. Institutions and financial institutions are always seeking to achieve financial stability, especially the stability of their income. The institutional framework of the activities and processes of financial institutions and institutions is the same as the competitiveness and improvement of financial activities, which are directly and sometimes indirectly related to the profitable activities of these institutions. In service organizations such as banks, the transportation industry, health services, insurance , Hotels and ... Proper and predictable structure of profitability is more sensitive.The aim of this study is to investigate the relationship between bank's financial stability and risk management in banks accepted in Tehran Stock Exchange. A library study and an analytical-scientific study based on data analysis This is a panel (data panel) .In this study, the financial information of 14 banks accepted in Tehran Stock Exchange during the period 2012 to 2017 (84 banks - year) has been investigated. To analyze the results of the research from the software Eviews9 has been used.The results of the research in relation to the first hypothesis of the research showed that there is not a meaningful relationship between financial stability of the bank and credit risk, and according to the analyzes carried out in relation to the second hypothesis of the research, We find that among the indicators of financial stability, namely variables of financing ratios, leverage ratio, debt ratio to total deposits with risk Its liquidity but other variables were not significant. The results of the research in relation to the third hypothesis of the research showed that there is not a meaningful relationship between financial stability of the bank and operational risk.

Important changes in business environment and acceleration of technological change have made the business environment very complex and uncertain. Risk management is one of the solutions for companies to deal with uncertainty in the business environment, which has an effective role in maintaining and improving efficiency and effectiveness and, consequently, improving company performance. In addition, risk management is an important factor in controlling costs and diversification product and, consequently, achieving competitive advantage that leads to better performance. However, presence of financially educated managers (financial literacy of managers) in the risk management process facilitates achieving competitive advantage and better performance. The aim of this study is to investigate the relationship between enterprise risk management and company performance with mediating role of competitive advantage and moderating role of financial literacy in manufacturing firms of Yazd industrial town. Data were collected using questionnaire and analyzed by structural equation modeling. The results of 220 completed questionnaires show that the relationship between competitive advantage and company performance is not statistically significant, but risk management has a positive and significant relationship with competitive advantage and company performance. Also, the relationship between financial literacy and competitive advantage is positive and significant. The mediating role of competitive advantage in the relationship between risk management and company performance is not confirmed, but the moderating role of financial literacy in the relationship between risk management and competitive advantage is accepted.

IntroductionThe speed of adjustment of financial leverage indicates the movement of companies towards the optimal capital structure and clearly shows the financing policies of companies. The importance of optimal leverage is such that the growth and survival of companies depends on this factor and affects the risk and expected returns of companies. One of the ways to reach the optimal leverage level is to reduce the risks faced by the company and consequently increase the company's efficiency. Therefore, the purpose of this study is to investigate the effect of risk management on the speed of adjustment of financial leverage in the life cycle stages of companies.  HypothesesCompany-specific risks and market risks affect companies' achievement of optimal financial leverage, so by managing internal and external risks, the company can achieve optimal leverage sooner. In general, when a company moves from one stage to the next in the stages of the life cycle, the target financial leverage in the next stage is an important factor in determining the current capital structure, and companies should adopt their strategies according to the stages of the life cycle. Based on the stated contents, the research hypotheses are presented as follows:H1: Risk management has a positive and significant effect on the speed of adjustment of financial leverage.H2: Risk management during the growth period of companies has a positive and significant effect on the speed of adjustment of financial leverage.H3: Risk management in the maturity period of companies has a positive and significant effect on the speed of adjustment of financial leverage.H4: Risk management during the decline period of companies has a positive and significant effect on the speed of adjustment of financial leverage.  MethodThe current research is applied and from the methodological point of view, correlation is causal type (post-event). The statistical population under investigation in this research is all the companies admitted to the Tehran Stock Exchange and the period under investigation is from 2011 to 2020. In this research, the systematic elimination method was used to reach the sample, and 128 companies were selected as the research sample. Data analysis has been done by using the combined data method and with the data panel approach and by using Eviews 12 software to test the hypotheses.  ResultsThe results of the research showed that risk management has a direct effect on the speed of adjustment of financial leverage. Also, risk management in the growth period of companies has a direct effect on the speed of adjustment of financial leverage with an increasing factor; But in the maturity period, risk management has no effect on the speed of adjustment of financial leverage. Also, risk management in the period of decline of companies with a decreasing and negative coefficient has an inverse effect on the speed of adjustment of financial leverage.  Discussion and ConclusionThe financial leverage of the company is affected by the market risks and specific risks of the company, and by fully managing and identifying these risks and using specialized risk management teams and committees, these risks can be minimized so that the company can quickly move towards the optimal leverage and its goal. Risk management during the growth period of companies has the most positive effect on the speed of lever adjustment towards optimal leverage. Among the theories that are related to financial leverage is the theory of the life cycle of companies, and the theme of this theory is that companies always keep resources with different combinations in the stages of the life cycle, and by looking at the methods of financing, they try to parallelize risk, return and goal. They are maximizing the value of the company. In the maturity stage, because the company has a stable situation and with a relative reduction in new investments, the need to finance them has decreased, as a result, they have achieved relative stability in the speed of financial leverage adjustment. Companies in the decline stage have lost their growth value, liquidity indicators are at a minimum and profitability is in a downward trend. At this stage, companies increase the company's risks with large external financing due to the lack of necessary financial resources, and due to the lack of resources to repay debts, the company may face the risk of bankruptcy, and this will slow down the speed of lever adjustment.

International Financial Reporting Standards (IFRS) As a high quality standard, it may not achieve its stated goal of providing high quality financial reporting that meets the needs of shareholders for a variety of reasons. The need for transparency of incentives is an important factor used to control capital market effects using IFRS, and there is a clear consensus in the international community that more transparency is needed for organizations, so efforts to strengthen the international financial system go beyond. Improves transparency. Therefore, the main purpose of this study is to investigate the impact of IFRS on risk management and quality of disclosure. The present study is an applied research and in terms of method is a descriptive correlational research. The statistical population of the present study consists of all banks, insurance and investment companies in the period 1393 to 1399. 63 companies were selected as the final sample by systematic elimination method. Multivariate linear regression was used to test the hypotheses. The results of regression analysis showed that the implementation of IFRS affects the risk management and quality of disclosure in such a way that in the studied banks the company's risk decreases and the quality of disclosure increases.

The present study is related to the management and strategy of dealing with the risk of business tax compliance in tax audits using the Grand Theory method. The statistical population of the study is managers, elites and experts in the field of taxation who have been selected from the snowball or chain sampling method for the interview according to the purpose of the research. After receiving the opinion of 23 technical and specialized managers of the State Tax Organization in 1398 regarding how to deal with the risks of business tax compliance When conducting tax audits, using open and axial coding method, 95 cases of risk management (collision strategy) related to It was classified into four categories: financial event registration, tax return, information provision and tax debt settlement. Based on the results of this study, the most important strategies to deal with the risk of business tax compliance include the introduction and approval of accounting software by the tax organization, using the capacity of taxpayers' :union:s and restrictions on their licenses, controlling transactions through transaction information And review of banking transactions and increase the social cost of tax evasion, issuance of estimated tax returns and offenses, use of risk-based auditing, agreement by a three-member board and creating costs for taxpayers who unreasonably object to the board's decision and final amendment. Article 257 of the Law on Direct Taxes and restricting the referral of the case to 251 is repeated.

Credit rating has been one of the topics of interest to researchers. The purpose of this study is to investigate the relationship between auditor Opinion and risk management with the credit rating of companies listed on the Tehran Stock Exchange. The information from this study is taken from the financial statements of 138 companies during the period 1391-1398. The research is applied in terms of purpose; in terms of nature and content it is a correlation type. Multiple regression based on panel data analysis (panel data) was used to test the relationship between variables and the significance of the model the results showed that there is a positive and significant relationship between the auditor's opinion and the credit rating of companies listed on the Tehran Stock Exchange. Also, there is a positive and significant relationship between risk management and credit rating of companies listed on the Tehran Stock Exchange.