نشریه چشم انداز حسابداری و مدیریت
سال یکم شماره 4 (زمستان 1397)

The main objective of this research is to explain the factors affecting the confidence of audit judgment and the impact of the right to choose, the risk of litigation, the amount of information, and the experience on audit assurance. In order to investigate the hypotheses in the research, the judgment of the participants of the audit was examined by presenting the information of a hypothetical company and the project responsibility of the project to the participants in the polling and expression of indications that there was a problem of inappropriate inventory of the hypothetical company.
The data of this research were distributed using a research design and online questionnaire in a statistical society with a judgment of 223 people. After participating in the project, the participants encountered random or equal odds in one of the scenarios that have the right to choose or not to choose to provide supplementary information and the risk of legal or legal litigation. The results of the data analysis indicate that, in situations where there is a high risk of legal litigation, less experienced auditors have a tendency to collect more information in the absence of eligibility when they have the right to choose. Also, the results indicate that having the right to opt is more reliable than auditors' judgment, and especially when there is a high risk of litigation, if this experience is high, this confidence will increase.

This research studies the effect of different levels of financial leverage on the relationship between accrual-based profit management and company performance. The present research is applied in terms of purpose and is a methodology of the type of causal research (post event). The statistical population of this study was all companies accepted in Tehran Stock Exchange. Using systematic elimination sampling, 129 companies were selected as research sample and investigated in the period of 10 years between 2008 and 1396. The method used to collect information is library and to test the hypotheses, multiple regression has been used with the panel data model. The results of the research show that there is a positive and significant relationship between earnings management based on accruals and performance of the company. High levels of financial leverage have a reciprocal effect on the relationship between earnings management and accruals-based performance. But low levels of financial leverage have a direct and significant effect on the relationship between earnings management based on accruals and firm performance.

purpose of this study was to investigate corporate social responsibility (CSR), agency costs and investment-cash flow sensitivity in listed companies on Tehran Stock Exchange. For this purpose, a sample of 120 companies during 2010-2016 was selected by systematic elimination sampling. The research method is library and correlation. To measure the sensitivity of investment to cash from the Samet and Jarboui (2017), Free Cash Flow (FCF) as an indicator of corporate agency costs and corporate social responsibility by Hosseini and Amjadian's ranking (2017) have been used. Analyzing and testing hypotheses with the help of generalized least squares regression (EGLS) with pooled data approach has been done. The results show that there is a negative and significant relationship between corporate social responsibility and investment sensitivity to cash. In other words, companies with a better corporate social responsibility function tend to be less sensitive to investment. The results also indicate that corporate agency costs increase cash sensitivity, and this increase modifies the negative impact of corporate social responsibility on and investment-cash flow sensitivity

Although the concept of profits and benefits has been broadly expressed in marketing concepts, limited empirical research has been done to determine the benefits and how they affect customer satisfaction in the field of modern industrial services. Usually, benefits are described in the form of a single, all-embracing concept, but new emerging interests are considered multi-dimensional, including social, functional and emotional benefits. The purpose of this study is to investigate these benefits in the field of modern services of industrial companies and their relationship with customer satisfaction. The statistical population of the survey consisted of 225 customers in the field of modern services of industrial companies from 18 industrial service companies in Iran. Each of these three variables shows a different pattern of relationship with customer satisfaction. Applied interests have a positive relationship with customer satisfaction, while emotional and social benefits show nonlinear relationships. Emotional benefits, along with the increase, have a decreasing effect on customer satisfaction, and social benefits reach a flattened level after the threshold. These results show that recognizing these three types of profits and the different forms of their relationship with customer satisfaction can lead to effective strategies to create customer satisfaction in the development of new services.

The purpose of this study was to investigate the effect of emotional intelligence on the auditor's performance with the role of the interface between intellectual capital. This is an applied research and the population of the research community consists of 123 auditors working in the audit institutions and Ahvaz Audit Organization in 1397. Referring to Morgan's table, the sample size was 92. Data were collected for this study using a validated questionnaire. To determine the reliability and validity of the questionnaires, content validity and Cronbach's alpha coefficient were used. The reliability coefficient for the Bar-Anne standard of emotional intelligence (1980) was 0.85, for the Bonitsit et al. Intellectual Capital Inventory (2000), 92 / 0 and for Ambrose Jones et al. (2012), the auditor's performance questionnaire was 0.85. In this research, structural relations model was used for data analysis. To analyze the data and to test the hypotheses and other analyzes, Lisrel statistical software was used. The results showed that there is a significant relationship between emotional intelligence and auditor's performance. Also, the role of intermediate variable of intellectual capital between emotional intelligence and auditor's performance was confirmed.

Recognition the behavior and decisions of corporate finance is very complex and difficult because it overlooks the various factors and variables of these decisions. The composition of the sources in which corporate investments are funded by them is called the capital structure. The purpose of this research is to investigate the effect of firm's age on the relationship between corporate governance and capital structure accepted in Tehran Stock Exchange. For this purpose, a sample of 166 companies admitted to Tehran Stock Exchange for the period from 2010 to 2017 was investigated. In order to measure the firm's age from the time of the initial establishment to the present time, it has been used to calculate the corporate governance of the influential factors, including the separation of the post from the head of the board of directors, the ratio of non-executive members of the board, the amount of shares owned by institutional investors, The company, the degree of state influence and ownership, the type of auditor, and, ultimately, the model of the Modigliani and Miller model is used to calculate the company's capital structure. The hypothesis test was analyzed using multivariate regression analysis. The results show that companies with good corporate governance qualities also choose optimal capital structure but there is no significant relationship between corporate age and the relationship between corporate governance and capital structure

In this study, the effect of the comparability of financial statements on earnings response coefficient with emphasis on audit quality in listed companies in Tehran Stock Exchange has been investigated. Accordingly, the effect of the comparability of financial statements on the earnings response coefficient with the emphasis on audit quality during the 1390-1396 period, 114 sample companies approved in Tehran Stock Exchange were reviewed. Eviews software was used to analyze the data using multivariate regression with panel data using fixed effects method. The results of the research indicate that the ability to compare the financial statements with the earnings response coefficient has a direct effect As well as auditing quality, there is a direct effect on the relationship between the comparability of financial statements and the coefficient of return on profit, while increasing the intensity of the relationship.