مجله حسابداری مدیریت
پیاپی 42 (پاییز 1398)

The purpose of this study was to identify the main factors affecting the acceptance of cloud accounting in Iran. According to the methodology, this research is descriptive-exploratory and applied. The statistical population of this research is all faculty members taught at the Ph.D. in Accounting and Ph.D. Students in Accounting who have passed the comprehensive test. For sampling, one-step cluster sampling method was used to calculate the sample size. The sample size was 229 people. To ensure the response, a questionnaire was sent to 250 individuals in person and in virtual office. A total of 233 questionnaires were collected. Analysis methodology The findings are exploratory factor analysis. The research findings show that thirteen factors of cost, workload, education, external pressure, pressure of institutions, management attitudes, pattern existence, individual skills, cost benefits, ease of access The ability to adapt, the sense of need, and personality factors are factors that are effective in accepting cloud accounting.

Ethics and professional conduct for the accounting profession are very important. Without the acceptance and trust of the users of the services provided by the accountants, it is useless. The trust in the service, the function of trusting the provider, and also the function of righteousness and adherence to ethics.The purpose of this research is to investigate the effect of professional ethics on professional auditor's skepticism. To this end, the impact of five components of components of the principles and criteria of professionalism, independence and impartiality, secrecy, integrity and honest competence and professional careers on the professional skepticism of the auditor through a questionnaire among 119 auditors of the Audit Organization and Institutions The audit of the member of the Iranian Society of Accountants, including all partners, managers and supervisors of the audited distribution, was analyzed. The research method is descriptive-survey. For analyzing the research hypotheses, analysis of variance and regression with SPSS software were used. The results of the data analysis showed that all five components of professional ethics of accountants have a positive and significant effect on audit professional skepticism. However, the greatest impact is on professional competence and care. Therefore, the audit firms should pay particular attention to increasing the knowledge and skills of the staff of their institution in order to increase the quality of judgments and decisions.

Many studies generally have represented the positive effects of investor relationship management on stock market value creation. The purpose of investor relations is gaining support and understanding via mutual benefit created between stockholders and organization that leads to an interactive and two-way collaboration relationship. Successful companies utilize the relationship marketing management with investors and stockholders as one of the strategies for utilizing sustainable competitive advantage in today's business world. This is the world in which maintaining the current stockholders to reach the goals is essential. In this study relation between active firms in Tehran Stock Exchange Market and its stockholders have been investigated based on the relationship marketing philosophy. In the next step, we have examined the effect of IR management on financial outcomes in the stock. We have adapted a framework proposed by Hofman and his teammate in 2010. A sample with some criteria extracted from The Tehran Stock Exchange database from 2011 to 2015. Multivariate linear regression model we are used within this research for hypothesis testing the cross-sectional data and compound method. The main dimensions in the model are investor relations, relationship marketing, relationship orientation, relationship evaluation, trust, commitment, liquidity stock return and cost of equity capital. Research findings show that there is a positive and meaningful relationship between liquidity and all dimensions of relationship marketing except for relationship evaluation. There is a positive and meaningful relationship between stock return and all dimensions of relationship marketing except for commitment. A positive and meaningful relationship was obtained for relation between reciprocity and cost of equity capital. No evidence was found and theories was not approved for meaningful effect of relationship orientation, relationship evaluation, commitment and trust on the cost of equity capital. As a final conclusion, due to importance of liquidity and stock return in this emerging market, it is beneficial for active companies to pursue dimensions of relationship marketing to manage their relation with the investors with quality.

The main goal of this research is to determine how successful the non-traditional teaching tools are in seducing accounting student interest and enhancing their learning, consequently. Undergraduate students of management in 2018 first semester are considered as cases, to study crossword puzzle game effect on better understanding of terms and concepts of Cost Accounting course. The game was designated and implemented in 6 forms of topical crossword puzzles and a more complicated puzzle based on subjects presented in cost accounting literature. Finally, by controlling the student participation rate in the game, the effect of the game scores on their exam performance was examined. The results indicated that there was a significant positive relationship between the students' average score of puzzles and their course grades, but there was no significant relationship between the student’s attendance in the game and their final grades. Moreover, the results of considering the participants' viewpoint on the crossword puzzle game effectiveness in enhancing their motivation and learning, a 5-point Likert scale survey was utilized showed that the students found the puzzle game as a fun, challenging and effective tool in technical concepts learning. The results also suggest more innovative means and techniques of teaching accounting courses be taken into consideration.

The objective of this study is to examine the impact of investor protection on the relationship between capitalized development costs and audit fees. 188 firms were chosen from Tehran Stock Exchange (statistical population) over years 2010 to 2017. In this research, descriptive statistics including tables and charts, central tendencies, dispersion, distributions for describing the sample, and combined regression method were used to analyze the data related to the research aspects. The Excel software was used to extract the data and the Eviews software was used to perform statistical tests. The normal test of the variables of the research is based on the Jarck-Braw statistic and its probability at the error level of 5%. And the Chow test was used to determine if the combined data is more efficient to estimate the desired function, and Fisher's statistic was used to examine the significance of the regression model. Also, t-Student statistic was used to examine the significance of the coefficients of the explanatory variables of regression model and Durbin-Watson test was used to investigate the non-self-correlation of model residuals. The results showed that investor protection and capitalized development costs have no significant impact on audit fees, but investor protection has significant impact on the relationship between capitalized development costs and audit fees

The main purpose of this research is to propose a fraud detection model using an integrated approach based on the factor analysis model and the artificial neural network method. The network used to predict corporate financial fraud has 17 neurons (selected financial ratios) in the input layer and 1 neuron (corporate fraud status) in the output layer. The conversion function used in the output layer is linear and for the middle layer a non-linear sigmoid function is selected. The neural network used in this research is a feed forward neural network with back propagation algorithm. The statistical population of this study is comprised of the companies listed in Tehran Stock Exchange in the time interval from1392 to 1393. Out of these companies, 140 have been selected as the research sample. The Beneish M-Score model has been used in order to classify the companies with the likelihood of fraudulent and non-fraudulent reporting. According to the Beneish M-Score Model, 78 companies were fraudulent in terms of their reports and 62 were non-fraudulent. For the final selection of the input variables (financial ratios) in the artificial neural network, the confirmatory factor analysis model and the principal component analysis model have been used. The results obtained from the aforementioned models have shown that the reported structure of the neural network model has 7 hidden layer neurons and the momentum learning algorithm has been used for training the network. This algorithm was more precise and functioned better than other reviewed structures. Therefore, it was selected as the final adjustment of the neural network.. The obtained results indicated that the artificial neural network method had a higher performance in this regard; in that the precision of classification of fraudulent and non-fraudulent firms and the overall performance of the artificial neural network method was57and 69%,72,73%,61,62% respectively.

There are many factors in the transparency of financial information, the most important and most effective of which are financial components. In this research, we merely consider financial insurance agents in transparency of financial information because of, insurance accounting specific nature.The purpose of this study was to investigate the effective relationship between financial insurance factors and financial information transparency of the insurance industry.To determine the final financial components of insurance, experts of the insurance industry were consulted and a researcher-made questionnaire was used to collect data.The research sample consisted of 151 managers and experts in the insurance industry selected by random sampling method. The realm of this research is 2017 and city of Tehran. One-sample t-test was used to analyze the data in a small phase.The results indicate that financial insurance factors have a meaningful relationship with the transparency of financial information in the insurance industry, but violations were also found in the research components.The results of the ranking showed that the disclosure of leverage ratios and deferred loss accounts has the highest degree of significance.

Corporate sustainability is an economic and strategic imperative concept with the potential to create opportunities and risks for different type of businesses. The tension and possible relation between economic sustainability performance (ESP) and non-financial environmental, social, and governance (ESG) sustainability performance have been broadly yet ineffectively discussed in business literatures. This paper focuses to fill this gap by proposing a framework containing four integrated strategies of the sustainability theory integration, sustainable shared value creation, continuous performance improvements, and sustainability performance reporting and assurance. Proposals are advanced for each of these strategies in promoting future sustainability research works.