جستجوی مقالات مرتبط با کلیدواژه « e » در نشریات گروه « حسابداری »

The purpose of this study is to develop a predictive modeling of bankruptcy, focusing on modern measurement methods such as Neural Networks and Support Vector Machines, specifically for listed companies in the Tehran Stock Exchange Market. The findings of this research indicate that the utilization of new structures, such as hybrid intelligent systems based on data mining models, holds significant potential in detecting company bankruptcies at the national level. It should be noted that the data used in this research was generalized to two industries, namely food and textile, and was not limited to data solely from stock-exchange-listed companies. It is observed that in the two industries under study, the financial ratio of "Accumulated Profits to Total Assets" has the highest recurrence in predicting bankruptcies. For this reason, the aforementioned ratio will be chosen as the top ratio for predicting bankruptcy. The results reveal another important issue. It is observed that in each industry, relatively different financial ratios have been selected as the financial ratios with the highest recurrence. This demonstrates that the possibility of considering a specific set of financial ratios as model inputs, as commonly done in most studies, is not valid. In each industry, the combination of inputs varies based on its characteristics and structure. Therefore, the findings of this section can be considered one of the important reasons for the superiority of the designed system in this research compared to various structures presented in domestic and international studies.

AbstractThe purpose of this research is to identify the competencies of the members of corporate governance committees in public companies, rank the committees and create an optimal combination of competencies in them in order to implement corporate governance.The statistical population, the members of the mentioned committees and the research method are mixed. In the qualitative part, while studying the background and theoretical foundations, with judgmental sampling, twelve members of the corporate governance committees of state-owned companies and university professors were selected and interviewed, and using thematic analysis method, competencies in three dimensions, eleven components and 55 Indexes were identified.In the quantitative part, with judgmental sampling, fifteen members of the board of directors of state-owned companies implementing corporate governance were selected to complete the pairwise comparison questionnaire, and multi-criteria decision-making methods were used for analysis. The findings showed that risk, audit, service compensation, appointments and strategic committees are ranked as the most effective committees with importance coefficients of 0.976, 0.910, 0.904, 0.872 and 0.846 respectively. The most important components of competence are governance knowledge, management skills and governance skills with weights of 0.125, 0.110 and 0.099. In the end, the optimal combination of competencies in each committee was presented for the optimal implementation of corporate governance.

The results of the model estimation show that information transparency has a significant and positive effect with an impact factor of 0.08 at a significance level of one percent. Therefore, it can be said that information transparency as a component of corporate governance has a significant effect on the economic growth rate of listed companies. Also, the results of the model estimation show that audit quality has a significant and positive effect with an impact factor of 0.10 at a significance level of one percent. The duality variable of the CEO and the chairman of the company's board of directors has a significant effect on the economic growth rate with an impact coefficient of 0.012 at a significance level of five percent, and the concentration of ownership as a component of corporate governance has a significant effect on the economic growth rate. Examining the estimation results of the model shows that the concentration of ownership or the influence coefficient of 0.03 at the significance level of five percent has a positive and significant effect on economic growth. Also, the size of the board of directors as a component of corporate governance does not have a significant effect on the economic growth rate of companies. According to the findings of the research, the variable of institutional ownership of the percentage (ratio) of institutional ownership to the total number of shares of the company has an impact coefficient of 0.02 at a significant level of five percent.

The main purpose of the current research is to present a model of the accuracy of management profit forecasting based on the new ethical measures in companies admitted to the Tehran Stock Exchange. The method of this research is applied from the aspect of objective and descriptive-analytical from the aspect of analysis, and from the aspect of collecting information using library and field studies, this research is done using the regression method based on combined data. Also, ethics variables have been measured using a questionnaire. In order to estimate an effective and appropriate model, Eviews software and the generalized torques model (GMM) have presented the research model. Also, the statistical population of the current research is the companies present in the Tehran Stock Exchange, the sample size is 99 companies during the years 1388 to 1398 through the screening sampling method. The results of the research showed that Machiavellianism variable had a negative and significant effect on the accuracy of management profit forecast. But the reciprocal effect of idealism in Machiavellianism is significant and positive. On the other hand, the relativism variable has a significant and positive effect on the accuracy of management profit forecast. Also, the square root of the control establishment variable has a significant and positive effect on the accuracy of management profit forecasting, and the reciprocal effect of control establishment in idealism also has a significant and negative effect on the accuracy of management profit forecasting

Financial reporting should be able to provide fair information about economic resources under control, capital structure, liquidity and flexibility rate, future borrowing needs, the degree of adaptation to changes in the economic, social and environmental environment, performance, profit distribution and cash flows, risk management, economic management capabilities and provide the firm with all stakeholders and users for economic decisions. The purpose of this study is to investigate the effects of organizational risk appetite on aggressive financial reporting behavior considering the moderating effect of honesty- humility. This research in terms of result is applied and from the perspective of descriptive-survey and in terms of time, a cross-sectional study in 2021. The statistical population of this study was Chief financial officers and Chief Accountants companies listed on the Tehran Stock Exchange. The sample selection method was based on random sampling that finally, 271 questionnaires were answered and the information obtained has been measurement in statistical analyzes. The study hypotheses have been tested with the structural equation modeling approach using Smart PLS software. The results show that aggressive and conservative risk appetite has positive and significant effect on aggressive financial reporting behavior. Other results showed that honesty and humility as a moderating variable the relationship between aggressive and conservative risk appetite on aggressive financial reporting behavior does not moderate.

The purpose of this study is to investigate the effect of investors' accounting on debt maturity and growth opportunities of assets of companies listed on the stock exchange. The statistical population of the present study includes the top 109 investment companies that have a total of more than 50% of the value of stock trading (according to the Statistics and Information Office of the Tehran Stock Exchange) and its invested companies. Are in the stock portfolio of investment companies and their names are listed in the period 1390 to 1396. In this study, Stata software is used to test the research hypotheses. The results showed that investors' accounting has a significant effect on debt maturity, the ratio of long-term debt to equity. Also, investor accounting is the relationship between growth opportunities and the growth of tangible fixed assets, the relationship between growth opportunities and the growth of non-current assets, the relationship between growth opportunities and the growth of long-term investments, and the relationship between Growth and growth opportunities significantly adjust the sum of fixed assets and investments.

The purpose of this research is to identify the managerial pattern of causal relationships and prioritize the factors affecting green production in smart production systems based on digital transformation. In order to achieve the objectives of the research using the snowball method, the opinions of 20 managers and experts of Iran Khodro Company, located in Tehran province, as well as university professors, were used until the theoretical saturation stage. The process of data analysis was done in two stages. Identifying factors affecting green production in smart production systems based on digital transformation through interviews and using thematic analysis method; Determining the effectiveness, effectiveness and importance of the components through a questionnaire and Dimtel method. The results of the research showed that the design of the necessary processes for the reuse/recycling of the parts used in the car is the most effective. Also, the protection of human capital and the process of investing in the production of green smart cars have been assigned the highest priority among all components.

Human resource management in all organizations is affected by many challenges. Audit institutions are also not excluded from the fact that active human resources can largely manage and solve these challenges. In this research, with the aim of investigating and prioritizing the challenges of human resource management in auditing institutions, the challenges were identified and prioritized. both library and field methods were used in two qualitative and quantitative phases. In the qualitative phase in order to extract the challenges of human resources management, a systematic review of theoretical foundations and semi-structured interviews with experts were used. Then, the research questionnaire was designed in a researcher-made form with a 5-point Likert scale and was distributed among the employees of auditing institutions. The data collected in SPSS26 software were analyzed using non-parametric tests such as the sign test, and the identified factors were ranked using Friedman's test. The results showed that the variables of departure and withdrawal of strong people from the auditing profession, discouragement and leaving the work of auditors due to lack of insurance in the initial months of employment are of higher priority and costs, age of auditing institutions. They are less important in human resource management. The lack of attention and belief of managers of auditing institutions in human resource management will impose consequences on their business. Therefore, it is necessary for managers of audit institutions to prioritize the principles of optimal human resource management while paying attention to the specialized field.

Accounting software is considered as one of the important components of accounting information systems. Therefore, it is important to examine the presence or absence of the main features of an accounting information system in these softwares in line with the components of this research. An accounting information system should have features such as compatibility, flexibility, internal control, general features, training and reporting structure. Therefore, the main goal of this research is the effect of effective factors in evaluating the implementation of accounting software in companies. The research method is descriptive-survey and completely practical in terms of type. Questionnaire and interview are the two main techniques for collecting primary research data. The statistical population in this research is the companies for which the accounting software was implemented in 1400. In line with data analysis, two methods of descriptive and inferential statistics have been used. In the inferential analysis section, one-sample T-test was used and Friedman's test was used to rank the effective factors in evaluating the deployment of accounting software. The results showed that the effective factors in evaluating the implementation of accounting software in companies generally have a good effect. That is, the accounting software used in the investigated companies has a favorable condition in terms of general features, compatibility, flexibility, internal controls, training and reporting structure, and these features are included in the used software.

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%.

The main goal of this research is to extract the most important factors affecting the quality of financial reporting by accountants and auditors in Iran by using the expert consensus approaches proposed by Lawshe , Waltz and Bussell, and then to determine the most important factors using DEMATEL's approach. First, the completion of open questionnaires by 14 experts and then ensuring its content validity with the approaches of Lawshe Waltz and Bussell, were considered. In the following, with the participation of 10 experts and using DEMATEL's approach, the cause and effect relationship between the factors has been identified. According to this study, the most important variables affecting the quality of reporting are: disclosure of information, management ability, corporate governance, audit committee, audit quality, information asymmetry, internal control system, rules and requirements of the stock exchange and conflict of interest. The three variables of management ability, corporate governance and audit quality have a significant role and importance in the quality of financial reporting. Analyzing the network of identified connections between these variables, it is possible to identify the most important variables more precisely and to set strategies and policies related to improving the quality of financial reporting based on them.

The representation theory explains how the board is formed, the characteristics of the board, and the selection of directors. All of these events underline better financial performance. The shareholders have empowered managers to set the company’s goals and they employ various tools one of which is managerial accounting to achieve those goals. In this study, using the information of 27 top listed companies in 1398, data related to innovative managerial accounting techniques were collected through a 19 item questionnaire designed by researchers. Data related to performance measurement were collected from Codal site the results of the research revealed that the size of the board of directors has no effect on the mediating role of innovative managerial accounting techniques and this can be attributed to the amendment of Article 107 of the Commercial Code. Also, the non-duty of the chairman of the board has been confirmed by considering the mediating role of innovative managerial accounting techniques, which can indicate the impact of using new methods. The issue of the CEO's membership in the board has not been confirmed by the mediating role of innovative managerial accounting techniques. According to the research findings, it is suggested that major shareholders, take into account the impact of the mentioned characteristics, in selecting the board of directors in order to achieve better performance.

The purpose of the present research is to investigate the impact of the auditor's expertise in the industry on the relationship between the behavioral and ethical tendencies of management and the divergence of investors' opinions.

A multivariate linear regression model was used to test the research hypotheses. To calculate the divergence of investors' behavior, according to the research of Silva and Cerquera (2021) and Salehi et al. Managers' behavioral biases have been measured by the two factors of real profit management and managers' overconfidence, as well as ethical biases by the two factors of dishonesty (profit smoothing) and management error (fraud in financial statements).

 The results of the research hypotheses test showed that fraud in financial statements, real profit management, profit smoothing and management overconfidence have a direct and significant relationship with the divergence of investors' opinions.

The current research provided evidence that shows that the behavioral and ethical tendencies of managers have a direct and significant impact on the divergence of investors' opinions and increases this factor, and the auditor's expertise can reduce these effects.

Due to emotional factors, optimism, limited rationality, time limitation, judgment and social factors, management shows various behavioral biases that can have long-term negative effects on investors and the company. From the point of view of shareholders, tax avoidance is not only justifiable but also desirable. On the other hand, in order to achieve the economic development of the country, the government must be able to finance its current expenses from tax revenues. Meanwhile, previous research shows that due to reasons such as tax avoidance and tax evasion, tax revenues constitute a small percentage of the country's income sources. This makes studies related to tax avoidance and the factors affecting it more important. Based on this, the main purpose of this study is to Investigating the effect of optimism, myopia and overconfidence behavioral biases on tax avoidance.The statistical population of the research includes the companies listed in Tehran Stock Exchange. Accordingly, by applying some conditions and constraints, 95 companies (950 observations) were selected from the statistical population over the period 2013-2022 and the relationships between the research variables were analyzed using static panel data and logistic regression method. The results of the hypothesis test show that overconfidence and management myopia variables have a direct and significant relationship with the dependent variable of tax avoidance while optimism variable has the opposite effect on this variable.

The purpose of this research is to compare the approach between independent auditors and auditors of regulatory agencies in preventing fraud based on the requirements of knowledge, skills and ethics in auditors. This research is applied in terms of purpose and descriptive in terms of data collection method, and the information needed to check the hypotheses was collected by means of a questionnaire. The statistical population of the study consisted of two groups of auditors, including independent auditors (auditors working in audit institutions that are members of the Iranian Certified Public Accountants Association and the Audit Organization) and auditors of regulatory bodies (including auditors working in the State Inspection Organization, Audit Court, and Ministry of Economy and Finance) Questionnaires were distributed among them and finally 384 questionnaires were collected and their reliability and validity were checked and they were confirmed. The questionnaires related to the variables are standard and taken from the questionnaire of Lateef et al. (2019) and consist of 64 questions. Also, the hypotheses of this research have been analyzed by structural equation modeling method. The findings of the research showed that there is a significant difference between the views of independent auditors and auditors of regulatory agencies regarding the role of knowledge requirements and ethics requirements in fraud prevention, but there is no significant difference between the views of these two groups in relation to skill requirements.

The purpose of this research is presenting a pathological framework of teamwork in auditing by matrix ranking process. This study is considered to be a mixed and exploratory methodology, because due to the lack of identification of vulnerable areas of teamism in the auditing profession, it was possible to perform the foundational data theory analysis in this study to determine the dimensions of the model through fuzzy Delphi analysis. So, there is content similarity between the components as the central field of damage of teamism in the context of auditing profession with the identified categories or not. Then, using interpretive ranking process, an attempt was made to prioritize the identified axes. The results of the present study in the qualitative part and presentation of the model, during 12 interviews, indicate the existence of 3 categories, 8 components and 42 conceptual themes. In the second phase of the research, it was also determined that the disorder of individual perception is the most important complication that the audit teams face in the process of sharing information and focusing on collaborative methods, and this issue can seriously challenge the functions of the audit teams. The obtained result indicates that the auditors as members of the audit team can have effective functions in improving audit quality when each of the auditors can individually play an effective role in participation due to the level of perceptual knowledge arising from behavioral and psychological characteristics. and share information.

, an attempt was made to present the theoretical framework of the investigated phenomenon through the interview tool and the ground theory process, during three stages of open, central and selective coding. In this study, 14 people of accounting knowledge experts participated to conduct interviews and 25 people of managers of brokerage companies and experts of vice-chancellors of different sectors of the capital market participated in filling the matrix checklists. The results of this study in the qualitative part of a total of 321 open codes indicate the determination of 32 themes; It has 6 components and 3 main categories. Also, the results of the quantitative section showed that the most important field for the emerging development of human rights accounting in the context of capital market companies is the development of effective governance functions in order to stimulate equal approaches between the operational and financial units of the company and the stakeholders. The obtained results indicate that the role of corporate governance as an effective field in the development of human rights accounting, aspects of the diversity of the selection of board members as a symbol of different groups of shareholders in terms of ritual; It includes race and gender, which can be effective in increasing the level of effectiveness of supervisory functions on managers and the company's financial unit.

In the present world a company’s profile is not substantiated purely in relation to financial issues, rather, a need for the inclusion of environmental and social perspectives arises. According to this, there is a rapidly growing level of awareness of social and environmental activities, and this view has been considered in recent years under the title of sustainability performance. According to the concepts of the contingency theory, the implementation of the sustainability approach can be significantly different depending on the different conditions of the organization. This theory has brought many consequences in management decision-making in an organization, management decisions themselves are affected by their characteristics.The purpose of this research is to investigate the moderating role of managers' behavioral dimensions on the relationship between contingent factors and non-financial sustainability performance. Nine research hypotheses were tested and analyzed using the information of 142 firms admitted to the Tehran Stock Exchange in the period from 2013 to 2022 (including 1420 firm-year observations) and using regression. The results indicated a positive and significant effect of firm size on non-financial sustainability performance and a negative and significant effect of environmental complexity and uncertainty on non-financial sustainability performance. No significant relationship was documented between board independence and non-financial sustainability performance. Management optimism strengthens the relationship between firm size and non-financial sustainability performance, In addition,

Investors' beliefs and expectations form the foundation for their decision-making and behavior. Assets are crucial for companies' current and future decisions, significantly influencing investors' perceptions. Accounting for assets reduces uncertainty about a stock's intrinsic value and shapes expectations regarding the company. Additionally, accounting assets informativeness is a key factor in distinguishing earnings. Hence, the earnings quality may not affect the relationship between assets informativeness and investors' beliefs. This study investigates the relationship between accounting assets informativeness and investors' beliefs, with a focus on the impact of accounting earnings quality. A sample of 249 companies listed on the Tehran Stock Exchange between 2013 and 2023 was selected for analysis. The research model was estimated using panel data, controlling for year and industry effects, through the ordinary least squares method with robust standard errors (clustering errors at the company level). To measure assets informativeness, a ten-year rolling regression of a company's net operating assets against its earnings was employed. The results indicate that increased assets informativeness positively influences investors' beliefs both at the aggregate and discretionary levels. However, assets informativeness related to inherent factors does not impact investors' beliefs. Furthermore, low earnings quality does not weaken the relationship between assets informativeness at the aggregate level and discretionary factors with investors' beliefs. These findings can assist financial statement users, particularly investors and shareholders, in considering the awareness of accounting assets when estimating a share's intrinsic value for investment decisions.