جستجوی مقالات مرتبط با کلیدواژه « legal risk » در نشریات گروه « حسابداری »

The current research was conducted with the aim of developing a model of court accounting techniques to predict and reduce technological risk and legal risk in the public sector of Iran. The information needed for the research from among the experts of court accountants present in the public sector with managerial positions and obtaining their opinions through interviews and the Interpretive Structural Modeling (ISM) questionnaire for a qualitative approach and the use of a researcher-made questionnaire for distribution in the community and a sample of research and the use of modeling Structural equations (SEM) were collected for the quantitative approach. In this research, using Interpretive Structural Modeling (ISM), a comprehensive model for forensic accounting techniques was designed to predict the reduction of technological risk and legal risk in the public sector. Then, based on the obtained model, the relationships of the variables in the model were tested again using Structural Equation Modeling (SEM). In the modeling section of structural equations, it was shown at the 95% confidence level that forensic accounting techniques have a positive and significant effect on technological risk and legal accounting risk in the public sector.

Investors in the capital market sometimes exhibit emotional and irrational behavior, which can impact two groups of individuals. On one hand, company managers may act on their opportunistic motives when observing this emotional atmosphere. On the other hand, auditors may underestimate their legal risk and reduce the number of content tests they perform, resulting in a decrease in their fees. The purpose of this study is to examine the effect of investors' sentiments on the probability of misstatement of financial statements and the conservatism of auditors in companies listed on the Iranian IFB stock exchange. A sample of 51 companies listed on the Iranian IFB stock exchange between 2013 and 2020 was selected, and multivariate regression and logit regression were used to test the research hypotheses. The results of the study indicate that investor sentiment does not significantly impact the likelihood of misstatement of financial statements or the likelihood of issuing a going concern opinion. However, it does have an inverse and significant effect on audit fees. As investor sentiment increases, auditors become less conservative, resulting in a reduction in audit fees. The keywords for this study include investors' sentiment, misstatement, auditors' conservatism, legal risk, and going concern opinion.