جستجوی مقالات مرتبط با کلیدواژه "structural factors" در نشریات گروه "حسابداری"

Despite the significance of the issue of financial indiscipline, few scientific studies have investigated the motivational, voluntary, emotional, and cognitive factors affecting the actions of managers and employees within organizations. Financial discipline in an organization is influenced by organizational and environmental factors and the present study seeks to study the impact of organizational factors on such concepts.

This study is an applied and mixed methods exploratory study.  In its qualitative part, the conceptual model of the research was extracted by extensively reviewing the extant literature. The localization and theoretical saturation of the research model were then done by conducting in-depth interviews and applying the thematic analysis method The statistical population in the qualitative part of this study included experts in public finance who were selected using a targeted sampling strategy and theoretical sampling method. In the quantitative section, based on the data collected by the questionnaire and operationalization of the research model, the fit goodness of the research model was determined using the structural equation modeling (SEM). The statistical population included the managers of the auditing organization, the Iranian Association of Certified Public Accountants, and the General Inspection Organization of Iran (GIO). The questionnaire was distributed electronically and 93 usable questionnaires were collected.

Model fitting proved that the components of financial and credit resources, structure, and management style have a direct and significant effect on financial discipline. Also, the greatest impact on financial discipline was made by the indicators of receiving credits in a regular and scheduled manner, the absence of financial restrictions, the quality of management controls, the existence of written and detailed job descriptions, process reforms, and seriousness in dealing with violations.

Financial discipline is a manageable phenomenon through some organizational factors, namely financial and credit resources, organizational structure, and management style. In financial and credit resources, regular receipt of credits reduces the need to provide resources in various ways, alleviates the problem of excess or deficit of funds, thus preventing the transfer of program credits, and ultimately reduces indiscipline. One of the salient features of an efficient management control system is its ability to maintain present and future controls. These capabilities reduce the likelihood of financial indiscipline by anticipating and detecting it in a timely manner. Establishing an effective system of internal controls reduces the risk of financial irregularities. The existence of transparent processes and procedures increases the level of financial discipline of organizations by reducing the ambiguity in their process of providing services as well as their ability to monitor the budget. Finally, seriousness in dealing with violations strengthens financial discipline by increasing the cost of committing violations.

The value that is created by auditing financial statements is due to the auditor's judgment and in general is due to the set of professional judgments that are done within the framework of accounting and auditing standards. In the recent years many researchers have turned their attention to the issue of auditors' professional judgment,This attention underscores the importance of professional judgment. Therefore, identifying the factors that affect professional judgment can be of great help to independent auditors. Therefore, the purpose of this study is to identify the factors affecting the adjustments of financial statements with the approach of auditing judgment complexity and its level of importance. To test the hypotheses, the information of 84 companies listed on the Tehran Stock Exchange in the period between 1391-1397 has been used. The results showed that there is a negative and significant relationship between auditor size, auditor experience, board independence, institutional ownership, ownership focus and the complexity of audit judgment. There is also a positive and significant relationship between the dual role of the CEO and the complexity of audit judgment. But no significant relationship was found between time budget pressure and the complexity of audit judgment. Further the results indicate that the level of importance of the relationship between the size of the auditor, reinforces the duality of the CEO's task with the complexity of the audit judgment. But the level of importance of the relationship between the auditor's experience undermines board independence with the complexity of audit judgment.

With the growth and development of theoretical approaches in the areas of organizational behavior, the importance of individual participation and collaboration within organizational structures to enhance effective performance levels has been increasing day by day. Whereas recognition of reducing axes in organization such as organizational silence has been one of the most important researches of recent years. This research seeks to provide a model for enhancing internal auditors' organizational silence by conceptual and theoretical understanding of organizational silence and to understand the functional and behavioral nature of internal auditors that are somehow conflicting with job type and standards. The purpose of this research is classified into developmental research and from the viewpoint of result in descriptive-applied research. As well as the type of data, the research is mixed. As in the qualitative part with the participation of 4 research experts and using analytics Meta-synthesis And Delphi identified the components and indicators that reinforced internal auditors' organizational silence then based on comprehensive interpretive / structural analysis with the participation of four internal auditors of Tehran Stock Exchange companies, it was attempted to prioritize the range of the most influential indicators of internal auditors' silence to the least effective ones in the research model and their relationships are examined on the basis of matrix comparisons. The results showed that, among 19 primary indicator in the analysis of meta-synthesis-15 index in two stages of Delphi adequately comments were based on interpretive/structure analysis was found, the index proportionate to perceived professional internal audit by the auditor as an indicator of Individual and role conflict between standards were identified by defining the internal auditor's job position as an indicator of structural factors as the most influential causes of internal auditors' silence.

The present study aimed to identify the factor affecting fraud risk assessment by auditors and validate a structural model based on a methodology mixed with a descriptive-exploratory approach. The statistical population for the qualitative stage included academic experts and certified auditors of the Auditing Organization of the country and for the quantitative stage, all auditors of the auditing organization and private audit institutions in Tehran. The statistical sample was selected in the qualitative section with a target verdict approach of 13 people and in the quantitative section by a random stratified method of 274 people. Data collection tools in the first stage include semi-structured interviews with experts and also in the second stage there is a questionnaire consist of the 28-items which was confirmed by the content method and the reliability of the questionnaire by Cronbachalpha (0.913) Qualitative data analysis was performed using a content analysis method and quantitative data was performed using confirmatory factor analysis and structural equations in Amos 26 software. The results of the qualitative section showed that the factors affecting the risk assessment of fraud include three main factors, such as behavioral, structural, and environmental, which each of them had sub-factors. Moreover, the results of the confirmatory factor analysis section indicate that the measurement model of each of the three mentioned factors had a high fit. Finally, the results of structural equations showed that environmental factors (with a regression coefficient of 0.701) had the most and behavioral factor (with a regression coefficient of 0.281) had the least effect on auditorsrisk assessment of fraud. This research started in the summer of 1398 and ended in the summer of 1399.

Audit system is one of the active subsystems in the accountability system that plays an important role in evaluation of public sector institutions. As part of the comprehensive audit system that uses modern methods to evaluate performance, effectiveness, and economic gain of public and practical financial sources of executive systems, performance audit serves to evaluate different types and levels of accountability. Considering the necessity of establishing the performance audit system in the country and significance of academic studies in this field, in this study, the factors affecting performance audit system in Iranian public sector institutions has been studied using the Three-Dimensional Model and by assessing the views of 100 members of the Court of Auditors, auditors and experts of Ministry of Economy and Finance, senior managers and supervisors of operational audit of the Audit Office and presidents of Internal Audit Group of Tehran Municipality. Results of testing the study’s questions performed via valid statistical methods show that behavioral factors, structural factors and contextual factors are, in order, the factors affecting the establishment of performance audit system in the country. Also, results of the study indicate that behavioral factors at the level of Court of Auditors have a greater effect than behavioral factors at the level of public institutions, and structural factors at the level of public institutions have a greater effect than structural factors at the level of Court of Auditors on establishing performance audit system in the country

This research was conducted over unconventional Initial Public Offering in Tehran Stock Exchange aiming to study the structural variables such as: 1) industry type 2) company age at the time of supply 3) market value 4)type of offering being from private or public sector 5) market conditions being in hot & cold. In this research ,the literature review in the respective filed was first accomplished and after selecting the appropriate descriptive variables, the basic models were chosen to test the hypotheses. Among the descriptive variables used, only the variable entitled "industry type" was deemed ineffective over the output of unconventional Initial Public Offering in various periods(Day one, two, three and first month).Also the company age variable indicated a reverse relationship with the unconventional Initial Public Offering .i.e. when the primary supply market gets slower than of the time of initial boom and the customers tend to consider the structural factors. The higher the age of the company since establishment , considering the clearer operational conditions ,the lower the unconventional output. Similarly ,the same result applies to the company size. With respect to the type of supply, it was deducted that the public sectors supplies enjoy a lower unconventional output. In other words, the government has not sold their companies to the public that inexpensively via the privatization process.