نشریه دانش حسابداری و حسابرسی مدیریت
پیاپی 31 (پاییز 1398)

This paper is investigated social responsibility theories. Corporate social responsibility is the obligations and duties that the business enterprise are responsible for maximizing shareholders wealth to society and the environment. Research method in this paper is a library method.The results of this research show that corporate social responsibility theories are various.These theories are categorized into four groups such as instrumental theories, political theories, integrated and complementary theories and ethics theories. In instrumental theories, the corporate is seen as a tool for creating wealth and its social activities are the only means to achieve economic results. Political theories emphasize the power of corporates in society and the responsible use of this power in the political arena. Integrated and complementary theories are focused on meeting social demands by corporate. Ethical theories also emphasize the ethical responsibilities of corporates towards society. In fact, these theories focus on four dimensions of profitability, political performance, social demands, and ethical values. These findings indicate with integration these four groups of theories, a new theory of corporate social responsibility can be codified.

The aim of this research is the experimental explanation of capital structure theories to determine the dominant pattern in Iran's capital market (with emphasis on pharmaceuticals, and foodstuffs other than sugar industries). The research period was 2006-2016 and in pharmaceuticals industry, 20 companies, in industry of foodstuffs other than sugar, 15 companies were selected as statistical sample. The pooled/paned regression models were applied to analyze of research data in econometric software EViews 9. In the study, three criteria such as book leverage (LEV1), market leverage (LEV2), and long-term leverage (LEV3) were applied to determine of capital structure. Also, variables such as DPS to EPS (DPO), return on equity (ROE), business risk (BR), asset structure (TANG), liquidity (LIQ), market to book value (MB), company size (SIZE), non debt tax saving (NDTS), tangible assets to debt ratio (TADR), debt tax shelter (DTS), and interest coverage (IC) were exerted to measure of effective factors on capital structure based on different theories.

Since firms with political connections generally benefit from their connections. Therefore, in such companies it is necessary to use the appropriate mechanisms to strengthen company monitoring and reduce the Agency cost. One of the strategies to achieve this goal is to increase the speed of auditing and financial reporting. The purpose of this study is to explain the effect of board of director political connections on audit report lag. In this research 127 companies enlisted in Tehran Stock Exchange have been investigated for the time period 2012 to 2016. To test hypotheses were used statistical analysis with panel data method Using software tools, Eviews and linear regression model. 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 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 there is an inverse relationship between firm's political connections and audit report delay.

As the final product of the audit is used by investors, creditors, regulators, governments, and in general the community, the perception of audit quality varies among stakeholders. Since the research has so far only recognized the quality of the audit from the point of view of the people in the profession, and, given the environmental conditions of the audit profession in Iran, many areas that can affect the audit quality are ignored. Moreover, the studies did not provide a comprehensive framework based on the views of stakeholders. Therefore, the use of financial reporting Supply chain areas due to the inclusion of all stakeholders included a comprehensive study on the identification of effective components The quality of audit that comes with the financial reporting cycle is provided. In this study, using the results of the fuzzy Delphi method, the research data were analyzed. In this regard, the major categories, major categories and extraction categories were analyzed from the research data. And was presented as a quality audit model based on financial reporting supply chain. Given the multifaceted quality, from the standpoint of experts and stakeholders, the quality audit model, which includes, (domain, components, dimensions, and content components) is presented. The results of the analysis indicate that the components affecting the quality of audit can be related to the main dimensions of "organizational structure and governance, internal control system, professional standards and regulations for financial reporting, suppliers and suppliers of financial statements, financial statements set , The general jurisdiction of creditors in financial statements, the structure of audit institutions, the implementation of operations and the reporting of crediting in the financial statements, the profession and the audit market. " Meanwhile, the findings reveal many effective factors in different aspects to increase the quality of auditing in Iran. With regard to the components extracted from the research data, a selection of effective components in different domains was presented at the end.

In recent decades, companies have paid special attention to measuring intellectual capital for reporting to users. On the other hand, based on agency and signaling theory companies are keen to improve the quality of their information. Increasing the quality of financial reporting can have important economic outcomes. The purpose of this study was to investigate the factor structure, reliability and validity of the instrument for measuring the reporting of intellectual capital in Iran. In this descriptive-correlational study, 112 managers and experts of knowledge based companies were selected by cluster sampling. The algorithm of data analysis by partial least squares method, which includes: evaluation of measurement models (Cronbach's alpha, composite reliability, convergent and divergent validity) and fitting of structural model (factor load coefficients, path coefficients and determination coefficient, model prediction model, goodness Fit) was used to assess the five components of "importance and context, reporting components (human capital, capital structure, communicative capital), measurement method, reporting method, reporting outcome", the instrument for measuring the reporting of intellectual capital in Iran. The fitting of both parts of the data algorithm and the results of confirmatory factor analysis also showed the desirability and acceptability of the structure at the level of indicators and components. According to the results of this study, Persian version of the instrument for measuring the reporting of intellectual capital in Iran, has a good structure in the knowledge society society and it can be used to measure and measure the components and indicators of intellectual capital and facilitation In understanding the effect of intellectual capital on the economic consequences of knowledge-based companies.

Data envelopment analysis is one of the performance evaluation techniques of decision making units. In addition to evaluation, this technique has many management and economics capabilities. Resource allocation is one of the interesting capabilities that can be implemented by data envelopment analysis models. Since the budget is considered as a resource, budgeting can also be done using resource allocation methods. This paper presents a data envelopment analysis model for budgeting based on a multi-objective programming problem. This problem is then transformed into a single-objective linear programming problem in data envelopment analysis by the common set of weights method. The new model is designed to allocate budget between decision making units to improve overall system performance. The proposed model is an applied model that has been used to allocate budget to some hospitals in the provincial centers of northwestern Iran.

The most important role of auditors for capital market activists and investors is assuring on information that presented by managers. The audited financial statements by high quality audit firms are more reliable and reflects the true value of the company, experimental results of various investigations show that big audit companies present high quality audit services and more financial assurance about the financial statements to the investor. The purpose of this research is surveying effects of factors related to efficiency of audit firms such as amount of revenue, employees, and hours spent by the Iranian audit firms on implementation of risked based auditing. This research study the relationship between the revenue, number of employees, number of audit firm’s projects and hours spent by the audit firms by implementing the risk-based auditing in active audit firms that are members of AICPA between the 2014 and 2016 The needed information extracted from Iranian association of certified public accountant. Independent variables of this investigation included revenue, number of employees, number of audit firm’s projects and hours spent and dependent variable was implementation of risk-based auditing that mark of part 4 in quality control checklist of Iranian association of certified public accountants (IACPA) is consider as criteria of implementing the risk-based auditing. In accordance with mentioned independent variables 4 research hypothesis were determined and tested through multivariate regression. The results show that there is a meaningful and positive relationship between the independent and dependent variables of this research, which means that by increasing revenue, number of employees, number of audit firm’s projects and time spent on auditing, We can expect that implementation of the audit to be more desirable which will be more effective on managing of audit projects implementation,and consequently because of focusing on high-risk areas the audit report will have sufficient effectiveness.

This study aimed to evaluate the divergence of accounting profit.The object of profit is different increase of Accounting Profit over the time. Data were obtained from the financial statements of 149 companies listed in Tehran Stock Exchange in the period of 2006-2016. Eviews econometrics software is used to analyze information and that of multi variable linear regression model for assumptions test. The study found that although there is substantial profit gap between large and small firms, but during the time did not has a clear and specific trend. In addition, the results showed that the entry of new firms and accounting conservatism, such as accounting accruals didn’t explain the divergence.Thus the results didn’t support  research hypothese.

Although the financial crisis of firms taking place currently and but if firms deal with the great crisis, will lose the brand and trade mark' reliability so then the market share will treat in competing atmosphere. The study analyze the impact of intellectual capital on interfnal financial crisis during 2009 -2015 to answer the question that how intellectual capital be able and capable to manage the financial crisis? Do company's increasing intellectual capital as well as human capital to control the financial crisis deal with fraudlent reporting possibility?  Following the case, the financial data for 174 listed companies in Tehran Stock Exchange processed. Fraudulent reporting possibility measured by fraudulent possibility and earning management while the quality of intellectual capital measured by palik model (2000). Research findings by the multi variable regression model indicates that by 95 percent assurance the intellectual capital have negative and significant impact on financial crisis of companies. While the intellectual capital and fraudulent reporting possibility by the both model indicates the positive and significant relationship.

The functional environment of the capital market is much more complicated than it has been in the past, which requires strengthening the supervisory foundations of the financial operations of the companies active. One of the important factors in the monitoring, audit, and auditory behavioral and functional characteristics of auditors is to play roles in addition to its specialized roles through the strengthening of social interactions and the development of ethical considerations. Hence, the recognition and the nature of these values can play a significant role in promoting neutrality in the audit profession. The purpose of this research is Content and Link Analysis Moral Values on audit profession neutrality. In this research, 18 academic lucturer were involved in the analysis of the field. Through the seven phases of the analysis process, the components of the value creation ground were identified in the auditor's neutrality. Based on this, three components of ethics, ethical virtuality and social value-orientation were identified as three important dimensions in creating the core values of the audit neutrality, which included 18 components in the analysis of relationships between links and systemic impacts. The results of the second part show that in the ethical sense of ethics and the main factor behind the values of the auditor's neutrality, the proportion of professional perception to performance is considered as a systematic motive. Also, in the area of ethical virtue, it is clear that belonging to the audit profession and the institutionalization of values are two drivers of strengthening the ethical virtues of the auditor to increase the impartiality of the audit. Finally, it was found that in the dimension of social value, the preservation of social norms is a stimulus in this field.

Professional judgement is a key skill in the discipline of accounting and auditing, especially under a principles-based accounting regime and individuals such as managers, auditors, financial analysts, accountants, and standard setters make crucial decisions by rely on judgements. but making a judgement can be difficult and being able to make good judgements is a corn stone of the profession. This paper presents a theoretical analysis of judgement literature and method to measure judgement. Finally, this paper identifies suggestions for future research on judgement. According to the research carried out, the studies on judgment have determined the determinants and effects on judgment in three areas including personality variables (including knowledge, experience, information processing, decision support tools and previous beliefs), task variables (including presentation, complexity of work and risk), and environmental variables (including corporate governance and internal control, time pressure, information processing in the form of group versus individual processing, accountability) classified all three components of inseparable Judging and considering all factors in judging the quality of judgment is essential.

The results of a large number of creditable researches suggest a significant uncertainty about the ability of current audit qualitative reports to convey the message desired by auditors, including reflection of the results of the assessment of the ability to continue the future activity of the entities under consideration, to the users of the financial statements. The purpose of the present study was quantifying independent auditors' report with a fuzzy approach and Comparison of Bankruptcy Predictability the Quantified Audit Report and Audit Report Type. For this purpose, After content analysis of paragraphs 1140 of the audit report between 2011 and 2016 years, using least squares and logit regression, the results showed that the score of the audit report of the previous year had a significant negative effect on the bankruptcy index, but the type of preceding year audit report and the paragraphs related to the going concern problem and the legal claim therein have no significant effect on the bankruptcy index in the current year. Therefore, it can be stated that the type of audit report of the preceding year and the paragraphs related to the going concern problem in order to predict bankruptcy in comparison with the audit report score is lacking in information content.

The purpose of the present study is to explain the model of the orientation of the possible choices faced by actors in the theory of cultural accounting and to study its prioritization and validation. According to Parsons Theory, the categories of generalism and specialism in the theory of cultural accounting are considered as one of the possible choices faced by actors in the accounting environment. The study employed mixed methods research techniques and used the ground theory for qualitative and survey method for quantitative data collection in the form of an exploratory research design. For data analysis, three-step open, axial and selective coding and MaxQDA10 software were used. The data were categorized in two categories, 13 components and 68 indicators, and the applied model was designed. The qualitative section employed purposeful sampling method where appropriate semi-structured and in-depth interview questions were used. The findings of the present study show that the category of generalism is composed of the component of organizational current affairs with the highest weight and the professional accountability component with the least weight. Also, the ethnicity and the regionalism components make up the specialization category with the highest and lowest weight, respectively. Therefore, it can be concluded that the model of the orientation of the choices of actors shows that in general, specialism and its components enjoy more attention than generality, and have a more important position in the accounting environment with respect to the cultural accounting approach.

This study examines the effect of stock exchanges on information content of important accounting variables such as earnings, book value and cash flows for the years 1384 to 1390 in listed companies in Tehran Stock Exchange. To measure the information content of these variables, we use the average annual stock price, stock price at the end of the period, and stock price in the quarter following the end of the fiscal year. The first result of the research, which confirmed the results of previous research, is the availability of information content of each of the variables of profit, book value and cash flows, which results in the information about each of these variables being based on the price Stockholders are influential and investors make use of this information in their decisions. The results of the research show that the volume of trading has a positive and significant effect on the information content of the earnings per share and the book value of each share. This result shows that the information content of the earnings per share and the book value of each stock that is embedded in stock prices is higher in companies with higher trading volumes. Other results show that the volume of transactions did not have a significant effect on the information content of the cash flows of each share compared to the average stock price, stock price at the end of the period, and stock price in the quarter after the end of the fiscal year.

The relations between companies and politicians is due to their multiple mutual needs.Companies are willing to establish relations with politicians because the market fails to meet the demands of business units and they can be exempt from political costs and have access to state economic and information resources. On the other hand, political parties need to be supported by companies for the government to achieve political, economic, social and cultural goals. The purpose of this study was to investigate the effect of political connections on management performance indicators based on value and agency costs. Indices of state companies and the percentage of institutional ownership of state-affiliated companies were used to measure political relations. In addition, four-point value-based criteria ranking including economic value added, cash value added, operational capital return and shareholder value added was used in this study. The data of113 companies listed on Tehran Stock Exchange during 2008-2017 were extracted and regression modeling of combined data through EVIEWS 9.5 Statistical Software was used to test the hypotheses of the study. The results of testing the first hypothesis showed that state companies have a significant positive relationship with value-based management ranking. Additionally, state-affiliated companies with institutional ownership have a significant negative relationship with value-based management ranking. The results of testing the second hypothesis indicated that state-affiliated companies with institutional ownership have a significant negative relationship with agency cost. Furthermore, there was no significant relationship between state companies and agency costs.

This study examines relationship between auditors’ behavioral flexibility and audit quality within the context of role stress paradigm as a mediator within the audit profession. Theoretical basis of this study is so important, because it studies the probable influence of the auditors' behavior on stressors, stress stimuli and job erosion, and their impact on reducing audit quality. Research method is based on questionnaires written by Smith & Emerson's (2017) study, and to hypothesis analysis we use Smart-Pls and to attain assurance of reliability CR coefficient has been calculated. Using a sample of 378 auditors, path analysis indicates acceptance of research hypotheses and meaningfulness of these assumptions. These results present a troubling dilemma for the auditing profession. Also, findings of the research show that a higher level of audit flexibility is associated with high levels of reported audit quality. In addition, the results of the study showed that both the factors of Burnout and Stress are effective in audit quality.

The purpose of this study was to determine the effect of audit quality on the quality of financial reporting from the perspective of different groups. Classification of various groups, according to the Center for Audit Quality [1] (2012, CAQ) Includes researchers And Professors University, accountants Official, members Committee Auditing And Managers Financial Company Of Accepted Have been the door Exchange Tehran Has been. Also, the quality of audit factors based on the study PCAOB [2] Including 10 Index auditor industry specialization, reputation auditor, auditor independence, the number of jobs, revenue, rating quality control, the partners of employees, volume ratio partners, employees, the number of certified public accountants employed and the number of professional staff, to evaluate the quality of the audit were selected. Using a questionnaire technique Topsis the weight and importance of each of the factors specified on audit quality, and its relationship with quality of financial reporting was evaluated. The results on the impact of each factor observed you let represents a contrast to the views of various groups on The issue of audit quality. Also, for each group, a separate model was used to determine the impact of different factors on financial reporting quality. The results showed that there is a significant difference between different groups regarding the relationship between audit quality indices and financial reporting quality.

Maximizing shareholder wealth, fulfilling ethical duties and social responsibilities can be considered as one of the most important goals of the company. One of the factors that has a significant impact on the realization of these goals is the proper implementation of the principles of corporate governance. In this study, the corporate governance mechanisms on the audit fee rate, the interruption of the audit report and the size of the auditor in the companies active in the Tehran Stock Exchange between 2009 and 2018, the results of which indicate that the variables of the size of the board of directors, managers Non-executive and audit committee effectiveness / number of meetings have a positive and significant effect on the audit fee rate, and the variables of the role dangers (CEO), auditor literacy of the audit committee managers, ownership concentration and type of business activity have a negative and significant effect on the audit fee rate. Also variables of non-executives, small size Audit and size of the company / total assets have a positive and significant effect on the audit report lag, and the variables of board size, role duality (CEO) and profitability of the company have a negative and significant effect on the audit report lag. Independence of the board of directors and the existence of the internal auditor of the effect Have a positive and significant impact on the size of the auditor