Literature shows that increasing the quality of audit financial statements information increases the Accounting information comparability between peers’ firms. On the other hand, increasing comparability can also reduce the stock price crash risk. Using a panel data regression model, we explore the moderator role of audit quality on the relationship between the comparability of accounting information and stock price crash risk of 137 firms, for the period 2009 to 2018. The results showed that the earnings management as proxy of audit quality mitigates the severity of the negative and significant relationship between the comparability of accounting information and stock price crash risk. This can be due to upward earnings management. This conclusion is robust to the use of different control variables and econometric models. Present study contributes by providing theoretical and empirical evidence on auditing and finance literature. Keywords: Accounting information comparability, audit quality, earnings management and stock price crash risk

This article reviews the policies and evaluating interpretive accounting research (IAR) deals In order to present an interpretation of Accounting Research status and commonalities between the main body and the investigation will examine critical accounting.Interpretive accounting research is a broad concept that involves multiple meanings and Classical theories in the social sciences often linked And modern and postmodern social theory tries to deny Therefore, the role and function of affect and Accounting The Research Scholars Encourage this kind of research focus Several methods have been proposed to achieve this Today, researchers sought to define this type of research and provide a separate and distinct academic environment are Today, researchers sought to define this type of research and provide a separate and distinct academic environment are Account has been created based on the interpretation of research results In this paper, the nature of identity, an interpretation of Accounting Research functionality and its position relative to other accounting research has examined Interpretive research-based segmentation Roselender and Dillard kind of research "methodology, philosophical and ideological" is mentioned

The present paper is entitled to identify the effective components of competitive strategies in financial and accounting information in the form of key themes and components using the qualitative technique of content analysis. Qualitative process content analysis was extracted and used to extract useful information from unstructured data (text interviews). The statistical population includes all experts in the field of stock exchange, which includes a sample of 17 experts in this field in the stock market who were interviewed and the text of their interviews was qualitatively analyzed based on Max Kiuda software. The results of coding validity were obtained at 93, which indicates the high reliability of the coding. The findings showed that the experts included four dimensions of after-sales service, market, debts and expenses, each of which includes different ratios, to identify effective components in the field of competitiveness strategies in financial statements and accounting. Therefore, it can be concluded that according to the extracted words, the financial statements of companies are a useful source for identifying the competitive strategies of companies listed on the Tehran Stock Exchange.

Today, much of the financial information is released through text documents and various groups use the written information to make financial decisions. So far, several studies in the field of analysis and retrieval of accounting documents and texts have been undertaken worldwide which could have an impact on the perception of the users of this information. Given the problems of users in utilizing in financial reports, accessibility and the ability to understand the information and the issues related information retrieval are investigated as the main objectives in this study. Therefore, The present paper examines the present body of literature in two major areas relevant to text analytics and information retrieval in the domain of accounting as follows: 1. the content analysis and readability of accounting narratives, and related text-mining work, and 2. the information retrieval literature stream that addresses the extraction of both text elements as well as quantities imbedded in text from accounting documents. The problem of the lack of a uniform terminology effect of issues about accessibility and ability to understand the information. Finally this study tries to offer a road map for future research in the field of accounting documents and data retrieval that includes 1) the success of standard setters in achieving of their goals, 2) construction of glossary of accounting, 3) identify of new words entered to glossary and 4) standardization of accounting terminology.

Financial reporting is critical to providing the information needed by users, especially corporate executives, and it is considered as an effective information tool in the management, organization and planning of an organization.
Since most of the information needed by managers is provided through financial reports provided by financial managers, providing relevant (reliably) human resources reports, including information that employs managers in the recruitment, assessment and management of resources Human, as well as human resource strategies, so Increasing the level of ability of financial managers to provide and supply information for managers in the field of human resources. On the other hand, this ability depends on the knowledge and skills as well as the power and motivation of using this knowledge and skill. The statistical population of the research is the companies accepted in the Tehran Stock Exchange. The sample of 89 corporate financial managers was selected as the sample. The meta-cognitive factors were extracted from the future development of HR reporting and analyzed using the statistical software PLS and the fuzzy model (LAT). Analysis has been made. The findings show that all meta-cognitive factors and empowerment of financial managers have a significant relationship with the future development of HR reporting.

Complexity in financial reporting can hinder effective communication through financial reports between the company and its shareholders. The audit committee, as one of the most important components of corporate governance, plays a significant role in monitoring the process of preparing and understandable presentation of financial reporting. Based on this, the purpose of this study is to investigate the effectiveness of the audit committee on the complexity of financial reporting. In this regard, the information of 60 companies listed in the Tehran Stock Exchange during the period of 1392 to 1401 was tested using the Robust Least Squares (RLS) method. In order to measure the complexity of financial reporting, the number of pages of the activity report of the board of directors has been used as a measure of complexity(longer reports; more complexity). The findings of the Study showed that as the effectiveness of the audit committee includes; the size, accounting expertise, independence and experience of members increases, the complexity of financial reports decreases.

The purpose of the present research is to examine the impact of the nature and type of the inquiry question as well as the rapport between the auditor and client on the reporting of fraud to the auditor. A 2 x 2 x 2 between-subjects experimental design is used in this research. The statistical sample consisted of 235 managers and staff members of accounting of the companies listed in Tehran Stock Exchange in 2019 who are selected by random sampling. To investigate hypotheses, logistic regression and multiple linear regression models are used. Results indicate that avoiding the word fraud during the inquiry would increase the likelihood of fraud reporting. Also, participant reports more key details relating to fraud when the auditor avoids the word fraud during the inquiry. Results indicate that rapport building between the auditor and client leads to increase the likelihood of fraud reporting and leads to report more key details relating to fraud. Furthermore, results indicate that using open-ended inquiry questions lead to report more key details relating to fraud.

 In the behavioral financial paradigm, the human hypothesis as a rational being that always succeeds in optimizing its interests is questioned. Proponents of behavioral finance know that the knowledge of "psychological inclinations" in the field of investment is absolutely necessary and requires serious development of the field of study. Accordingly, the purpose of this study was to investigate the relationship between financial ratios as a measure of accounting information on the pattern of behavior and trading performance of investors and also to investigate the effect of managers' ability on this relationship. In order to achieve the research goal, 105 companies were selected from the companies listed on the Tehran Stock Exchange, by systematic elimination method and tested using EViews and Stata software. The results of testing the hypotheses have shown that among the components of financial ratios; There was a significant relationship between current ratio, current ratio, gross profit ratio, total debt to equity ratio, total debt to total assets ratio, return on assets ratio and earnings per share ratio with investors' trading behavior and performance. The present results showed that in the content of accounting information, especially using some financial ratios, investors' trading behavior and performance can be predicted. On the other hand, the findings indicate a significant effect of managers' ability on the relationship between financial ratios (current ratio, instantaneous ratio, gross profit ratio and earnings per share ratio) and the trading behavior and performance of investors.

Today, exposition of information cannot be limited to the framework of financial reports. So much so that they usually expose a group of non-financial information with aim of effectiveness on the decisions of users. In accounting discipline, expositions a comprehensive word and regarded as one of accounting principle which include all important financial processes published information in annual report can be divided in to two past and future information. Exposition of past information refers to past financial results, and future exposition is information categories which include present programs and future prediction. The present research by compiling certain indexes analyzes the impact of variables like size, dept. ratio, concentration of proprietorship, company’s life span, independent auditing and profitability on the level of exposition of futures information of annual reports of 95 companies accepted in Tehran stock market in 1391. From statistical point of view, this research by utilizing correlation analysis techniques and multivariable regression analyzes research hypotheses. The findings indicate there is significant relationship between variables of size, debt ratio, the size of auditing company and profitability with the level of exposition of future information, and the relationship between variables of company's proprietorship and company's lifespan is not significant.

The content of financial statements are derived from economic transactions but the interpretation is influenced by the investor's characteristics. The fact that investors have different choices even in facing of the same information shows the difference in the JDM processes of them. This research focuses on the influence of investors’ perceptual processes on their JDM choices when they are presented with Financial accounting information. The main objective of this study is to extract a model for explaining the JDM of investors based on accounting information. A sample from a survey of individual investors, was used to investigate the validity of the model. A Partial Least Squares Structural Equation Modeling (PLS-SEM) of the investor's JDM process was examined through measures designed to test the proposed conceptual model. The results indicated that personality and psychological traits of investors and their judgments of investment environment influence investors’JDM process. The results of this study lead to a more comprehensive understanding of investor's JDM process and can be used to, provide information to investors and investment services companies. The relative usefulness of the conceptual model was discussed, and general suggestions for future research on JDM process and goal attainment were offered.Keywords: JDM (judgment and decision making),information processing Individual and psychological traitsJEL Classification: M41 ,G14