نشریه چشم انداز حسابداری و مدیریت
سال سوم شماره 22 (بهار 1399)

The purpose of this study is to investigate the dependence of transaction and audit costs: The role of internal audit performance in listed companies in Tehran Stock Exchange. Therefore, statistics and information on the companies listed in the Iranian capital market during the period 1390-1390, including 110 sample companies and 770 observations, were used to investigate the relationship between variables to test the research hypothesis. The model estimation results showed that the total assets of the company due to the role of the internal auditor lead to lower audit costs and the revised financial statements given the role of the internal auditor, financial leverage, return on assets, current and non-current assets. , The firm's profits and losses and the size of the company lead to increased audit costs.

As competition in the profession grows, audit firms have increasingly recognized the need to provide better quality services and lower costs to the market. Audit firms seek to optimize their costs and offer the best value for money, not only to maximize their income but also to lose their job in competitive conditions. Factors affecting the audit fee can be very useful, given the specific turbulence in the audit labor market, there is no clear basis for determining the auditor's cost, and sometimes auditors' judgments lead to inconsistent proposals. . The present study investigates the relationship between firm characteristics and auditor fees. In this study, data of 201 companies in Tehran Stock Exchange during the period 2012-2012 were used. Regression model and Eviews software were used for data analysis and hypothesis testing. The results show that there is a positive significant relationship between accounting complexity and audit fee and there is a positive and significant relationship between business complexity and audit fee.

Companies hold different types of courses based on their structure, dominant culture and need. There are two common types of training, coaching, and mentoring. The purpose of this paper is to examine the type of training courses used, such as minting or coaching in public corporations, desirable conditions and barriers. This research is applied and descriptive and survey method. The statistical population of this research is public corporations. They were selected by using a cluster probing sampling, two food and pharmaceutical companies, 60 active companies in general, and examined by using all companies. In order to collect data, a researcher-made questionnaire was used to determine the type, desirable situation and barriers of educational courses. Descriptive analysis of data using SPSS software showed that corporate training courses are based on coaching and coaching is also suitable for companies. In conducting company training courses, inadequate coordination between instructor and trained person, lack of time and commitment, low level of authority, negative attitudes toward inadequate educators, and inadequate understanding of training courses with the highest percentage as barriers to training.

This study examines the impact of understanding ethical principles and the independence of moral judgment by emphasizing the role of auditors' personal value intervention. The present study is an applied research in terms of method, descriptive-correlational based on structural equation modeling and in terms of data gathering, a questionnaire-based survey. The study sample was selected from the staff of audit firms in Mashhad. Due to the size of the population available, 184 questionnaires were received and analyzed. To test the hypotheses, the probability value of the model fitted to the significant parameters was used. The suitability of the proposed model was investigated by explaining the hypotheses in standard and significant coefficients estimation using Smart PLS software. The results at the 5% level of error indicated: Understanding ethics has a significant effect on ethical judgment. There is a significant impact of the independence of auditors on moral judgment. Understand the ethical principles of moral judgment There is a meaningful impact on auditors' personal value intervention role. Auditors 'independence of moral judgment There is a significant impact on auditors' personal value intervention role.

The main purpose of the study is to investigate the effect of political relations on the relationship between audit quality and financial reporting quality of 157 companies listed on the Tehran Stock Exchange; therefore, the sample was collected by systematic elimination in the period 1392-1396. To achieve this goal, based on the research of Habib et al. (2018), 785 observations of the year-company were used to analyze the hypotheses. The present study is applied and is descriptive-correlational in nature and content. In order to measure the quality of the audit, three indicators of the size of the audit firm, the expertise of the audit firm and the continuation of the audit period were used. The results of the research hypotheses test show that political communication has a negative and significant effect on the relationship between the continuity of the auditor's tenure and the quality of financial reporting. The results also show that political communication has a negative and significant effect on the relationship between the expertise of the audit firm and the quality of financial reporting, but no effect was found on the relationship between the size of the audit firm and the quality of financial reporting.

since corporate governance involves a set of rules, policies and relations between stakeholders, managers and other stakeholders that ensure the establishment of control system to provide beneficiaries and prevent possible abuse, thus conflict of the interests of shareholders and managers is the main subject in corporate governance literature. Investors have sufficient impetus and power to control managers and often learn from the board as executive leverage of corporate governance. corporate governance is also believed to facilitate effective corporate governance, effective management and control of business units and is able to provide optimal efficiency for all stakeholders. on this basis, the aim of this study is to investigate and analyze the effect of the board structure (including ceo duality, institutional ownership, administrative ownership and independent auditor quality)on financial performance metrics (including the dividends of each share, stock return rate, stock return rate, ratio ratio and stock return the data of 136 companies listed in tehran stock exchange during the period from 1395 to 1398 are used and the research method is empirical and correlation. the results showed that the board structure has a positive effect on Q tobin ratio and is not meaningful for other variables. corporate governance also has a positive effect on the measures of dividends, rate of return on assets, the rate of return on shareholder rights and conservatism, but it is not significant for the ratio of stock returns and stock returns.

In this study, the analysis and identification of key factors affecting the working capital behavior of companies listed on the Tehran Stock Exchange has been discussed. The management of working capital leads to the realization of optimal liquidity for companies. Keep the limit so as not to face the surplus or lack of abnormal liquidity. The need for working capital and the cash flow cycle are used to represent the behavior of working capital. In this study, 9 main factors of working capital behavior are widely examined.

According to the theory of free cash flow representation, when free cash flows increase, managers are encouraged to invest in projects with negative returns. The corporate governance is used to monitor the company's use of free cash flow to ensure that only projects with a net present positive value are implemented. The purpose of this study is to investigate the effect of free cash flows, board independence and the focus of corporate institutional ownership on the level of investment of companies listed on the Tehran Stock Exchange. In this regard, 110 companies were selected by elimination sampling method for the period 2010-2016. The combined data method was used to test the research hypotheses. The results show that free cash flows have a positive and significant effect on the level of investment, while the independence of the board of directors and the focus on institutional ownership have a negative and significant impact on investment. Therefore, increasing the ownership of family members of the board as a control mechanism can reduce managers' excessive access to free cash flows.

The company's performance is influenced by various factors that have a great impact on their success or failure. In this paper, we study the relationship between liquidity, financial leverage, sales growth and cost with price volatilities and stock returns on companies listed on the Tehran Stock Exchange. The research method is descriptive-correlational. It has also been post-event research since the historical data of companies has been used. The statistical population includes all companies listed on the TSE. The model has been examined on the financial statements of 123 companies during the period 2011 to 2017. Results show that there is a significant relationship between liquidity, financial leverage, sell growth and stock price volatilities. The adjusted coefficient for price volatilities and price returns are 0.207 and 0.368, respectively. Furthermore, the results show that the mentioned variables have a higher impact on stock returns than stock price volatilities.

Learning Disabilities or Learning Disabilities is the name of the whole that covers a wide range of learning problems. Learning disabilities do not mean a defect in intelligence or motivation. This study examines the effects of early childhood education and intervention on pre-school children and examines possible learning disabilities in primary school students. In this study, the articles indexed in various publications on the Internet and reputable sites were examined. In the collection, among the written works, including various articles and reports from reputable internet sites, were reviewed and concluded by library method. In short, any benefit from early learning is short-lived, and the negative side effects of these efforts are manifested in the reduction of motivation to learn and develop social skills and thus become passive. Early and unplanned education in some children can lead to learning disabilities in the future. One of the causes of these disorders is intensive and heavy learning at a young age and before school and pressure on the child. Early learning in all children does not lead to learning disabilities. Researchers say that learning and stimulating learning in children before going to school does not start properly and in a timely manner, which can delay brain development for decades. Therefore, experts emphasize the use of preschool to strengthen children's brain ability. A joint study by the University of London's Children's Health Institute and the Children's Rescue Institute shows that the speed of communication in children's brains is twice that of adults.