جستجوی مقالات مرتبط با کلیدواژه « topsis technique » در نشریات گروه « حسابداری »

Financial reporting is the end product of the financial reporting process. Financial reporting objectives are related to the information needs and demands of users. The main purpose of financial reporting is to express the economic effects of financial events and operations on the status and performance of organizations to help outsiders to make financial decisions in relation to the relevant unit. Financial reporting has changed dramatically in recent decades. Increased competition and technological advances have created many changes. The development of new technology and more sophisticated performance metrics has increased the amount and quality of information produced by companies. Since each segment of the supply chain plays an important role in supporting financial reporting, all areas of the chain must be of high quality to lead to high quality financial reporting and focus on quality by emphasizing corporate governance mechanisms. .. has become more. Attention to the financial reporting supply chain to increase the quality and speed of financial reporting in the capital market led to this study to prioritize the factors affecting the financial reporting supply chain

The method of the present study is mixed and has been performed as a sequential exploratory design. In the qualitative section, by obtaining the opinions of experts, the effective factors of the financial reporting supply chain have been obtained using the qualitative analysis method of the theme. Then, in a small part, after extracting the main components, the researcher proceeded to rank the components from the perspective of the same people using the TOPSIS technique. 

Factors affecting the financial reporting supply chain are as follows:Accountability and demand, knowledge and independence of the board of directors, technology (use of information technology), auditing organization, unification of goals of institutions, advanced software, restrictive rules, Executive bodies, supervisors, auditors, expertise and training, laws and policies, professional institutions and new systems, lack of transparency and lack of supervision, economic conditions of the countryThe criteria for prioritizing the factors affecting the supply chain of financial reporting are as follows:According to the results of TOPSIS technique, the criterion of responsiveness and demand for information with the most negative ideal distance won the first place, the executive devices (auditing organization, etc.) won the second place, advanced software the third place and the criterion of technology. Won the last rank.

Considering the importance of the supply chain of companies financial reporting which has an important role in supporting financial reporting and its effect on gaining the trust of investors and capital market participants and increasing the quality of financial reporting findings in addition to developing theoretical foundations of supply chain Financial reporting contains valuable concepts for use by investors, creditors, stockbrokers, corporate executives in making useful decisions, as well as professional references about its importance, and can provide a good platform for future research. In this case, it is for other educational and research centers and consequently increases the quality and transparency of financial reporting and ultimately improves the supply chain of financial reporting.

The main objective of this empirical study is to investigate the perception of professionals in the relevant field and those users of forensic accounting services about the essential traits, basic and relevant enhanced skills and ethical values of forensic accountants. A survey research was carried out and was distributed to the target population who are the users of forensic services such as auditors and academicians. A survey research was carried out and was distributed to the target population who are accounting profession and academicians and user of forensic accounting (lawyer) in the yazd in 2017. a statistical sample of 297 cochran formula people was selectd. they were given a standard questionnaire which is referable in aicpa & international and experts appored the accounting profession and collected by statistical Topsis Technique. The top information on the essential traits that forensic accountants is responsiveness. The top information on the basic/core skills of the forensic accountants is auditing skills,The top information of relevant enhanced skills for the forensic accountants is analyze and interpret financial statements and information, the top information of ethical values to enhance the effectiveness of forensic services is Justice.

Continuous auditing is a concept that refers to the more frequent audit reports, and by
using new technologies tries to push audit process toward more automation and exception reporting. The implementation of this system definitely needs a lot of variables.
The aim of this study is to identify and ranking the factors affecting the implementation
of continuous auditing in internal audit department. This research is theoretical fundamental and descriptive survey. By review existing literature and theoretical
foundation of continuous auditing, 421 general factors were identified and these factors
due to the similarities, overlaps and relation with each other, summarized in 50 main
variables and were classified in 7 groups. The hypothesis of the research were suggested
based on these 7 groups and according to the literature. Through the interviews with
expert audits, the relation between these factors and implementation of continuous
auditing was examined. Data were analyzed through TOPSIS technique and the factors
were ranked. The results showed that 48 variables have a strong relation with the
implementation of continuous auditing and staff’s competence, achieved the highest
rating among these factors. The relation between outsourcing and increased corporate
social responsibility with the implementation of continuous auditing system were not
confirmed.

The purpose of this study is ranking the factors affecting auditing risk with the TOPSIS technique. The population of this study was members of Iranian Association of Certified Public Accountants. These members are included in 4 groups. CPAs that are partner of auditing firms, CPAs that work in Audit Organization of Iran, CPAs that work as the member of audit firms and CPAs that work individually. For ranking factors affecting auditing risk, by conducting archive study and interview with 22 CPAs as a pilot study, 56 factors were identified for inherent risk, control risk and detective risk. These factors were presented in the first questionnaire with five- option Likert spectrum. Factors that their averages were higher than theaverage of the index were selected as the internal factors for the second questionnaire. The number of factors that selected from the first questionnaire was 30 and were presented in paired comparisons situation. Then, second questionnaire was distributed among 4 groups of the Iranian Association of Certified Public Accountants. Consequently, the data from the second questionnaire was analyzed with the TOPSIS technique, and effective factors on auditing risk, were ranked from every 4 groups of the CPAs and for every risk index. The result of this study showed that from viewpoint of the 4 groups of Iranian Association of Certified Public Accountants, factor of “entry and asset adequate protection” with the relative proximity of 0.970 is the most potent factor for decreasing the auditing risk. Also, factors of “accounting systems effectiveness” and “the internal audit unit function” with the relative proximity 0.965 and 0.963 respectively are in the second and third position. These findings indicate that the Audit Organization of Iran must pay attention to risk factors identified by this study and promulgate the special standards relating to audit risk. In addition, auditors, financial managers, internal auditors and Tehran Stock Exchange Market of Iran must encompass the identified risk factors of this study in their professional decision makings.