نشریه دانش حسابداری و حسابرسی مدیریت
پیاپی 33 (بهار 1399)

Auditing is a regular and systematic process of data collection and evaluation of manager`s claims with regard to economic activities. Auditing determines the degree of adaption of claims with predetermined criterions and reports the results. The objective of the present study is to identify and to prioritize fraud methods in financial statements from the view point of auditors. Then, in review of the related literature fraud method in financial statements were recognized and a questionnaire with respect to Likret spectrum was planned that its validity was confirmed with experts and the reliability was calculated by Cronbach Alfa which was equal to 0/81 which was indication of data tools reliability. Statistical samples were 30 auditing experts with 20 years of experience in this field which were selected systematically. The questionnaire distributed and the results indicated that among all fraud methods in financial statements distortion, insufficient disclosure, intentional debt and cost cancellation, exaggeration in costs and benefits, and hidden transaction subsequently with an average of 3/95, 3/83, 3/21, 3/11, and 2/98 ranked in first to fifth that from the view point of auditors they are the most practical fraud methods in financial statements in Iran.

Today, due to the complexity of the relationship of existing companies in society with each other, as well as with the government and people in the community, the conditions have emerged that companies should be responsible not only to the stakeholders, but also to the people of the people. To be A socially-accountable accounting with a broad sociological look can expand the scope of traditional accounting by taking into account the social outcomes of their decisions and their economic effects. The main purpose of this paper is to study accounting sociology in order to develop accounting knowledge. To this end, with the help of a number of experts, a questionnaire was set up in line with the research objectives and a sample of 170 high-level professors in the field of accounting in the country participated in the completion of the study. The hypotheses were tested using one-sample t-test and content analysis was used to analyze the phenomena related to the subject. The results indicate a significant and effective relationship between accounting and sociology. Examining paradigms shows that the direction of moving accounting and sociology paradigms towards collectivist approaches is.

Sanctions banking system and oil in recent years has led to the phenomenon exacerbated by the economic crisis in Iran. According to the company's signaling theory, in order to avoid the company's devaluation of stock prices, it may be impossible to identify some of the costs and reserves, and this may lead to an auditor's response by issuing a modified report. But in the absence of enough evidence, the main purpose of the present study is to examine the role of the economic crisis in the type of audit report, the number and type of clauses of the conditional auditor’s remarks. For this purpose, a sample of 142 companies admitted to Tehran Stock Exchange during the period from 2007 to 2016 was collected and analyzed. The results of multivariate regression showed that during the economic crisis from the pre-crisis period, the number of conditional audit reports and the number of audit report items have not increased. However, the testing of the various clauses of the audit report condition showed that there was no meaningful and direct relationship between the economic crisis and the lack of sufficient reserve for performance taxes, the false calculation of the cost, the lack of sufficient reserve for suspecting claims, the clause not identifying the costs incurred And there is a lack of enough storage to reduce investment value.

Tax compliance is important for governments around the world to fund. Traditional ways to improve tax compliance, such as increasing auditing, are the cost to implement this goal. Meanwhile, the impact of social and psychological norms on various variables is an interesting topic recently investigated in the field of behavioral finance. The purpose of the research is to investigate the effect of social factors on the objectives of tax compliance of individuals. The statistical sample includes 550 accountants and financial managers of companies and auditors in the public sector and private sector in 1396. The research data were collected through a Delphi method and then a questionnaire was collected and analyzed using the structural equation model with the help of LISREL software. The findings suggest the indirect effect of social factors on tax compliance. Social norms have a significant impact on tax compliance indirectly through personal and psychological norms. Therefore, the greater the power of social norms in favor of tax compliance, the personal and psychological norms of tax compliance will also increase, which will lead to a further increase in the goals of subjection. The results of this study will provide useful information about the social factors affecting tax compliance with its users and can be used by the tax authorities in planning to develop more cost-effective and effective solutions to increase taxpayer's compliance.

This paper identifies the critical discourses in the context of financial reporting and awareness of users. In First, Fairclough explains the linguistic position to the concrete text, then identifies the discourses on which the text relies, and explains how they depend on macro social theories. Eghtesad Novin Bank in 1395, was selected through targeted sampling. Risk phrases were identified from the target text, which was classified into two positive and negative risk terms. At the level of the interpretation, the author discourse of prosperity and hope, and the discourse of the collapse is a discourse of stagnation and fear. The presence of women in the board, the independence of the board and the duality of duties, are among the issues that influence the way discourse is produced. In the text, the shell of hope and prosperity has covered all the stagnation and downhill. The ruling space in the whole report refers to the insistence on the power of managers and the static nature. Reflection in these threads convinces the reader that what has finally shown its domination and dominance is not the boom of discourse, but it is the discourse of recession, or collapsing.

The purpose of this research is to analyze management ability using artificial intelligence algorithm using accounting and corporate governance indexes. In this regard, to measure the management ability of the Demerjian index is used. Initial independent variables in this study include variables of corporate governance and accounting variables (performance and risk metrics). The empirical findings of the review of 178 companies admitted to Tehran Stock Exchange between 2011 and 2017 show that the systemic risk variables, managerial change, ownership concentration, financial expertise of audit committee members, and stock returns are higher than other variables. In explaining management ability using the Lars method, in analyzing these results, it can be argued that more economic, political and regulatory issues can affect the manager's ability to perform performance measures. In addition, other results of the research can be noted that in accounting discussions, linear and non-linear algorithms can be used to explain and predict continuous financial variables, such as management ability.

The accounting information system is a technology-driven, vital asset for all organizations. The information produced and published by these systems is essential for effective strategic decision making and the achievement of current organizational interests. The quality of the accounting information used in these decisions depends on the performance of these systems. Previous researches has identified many of the direct organizational benefits that can be gained through effective IT governance. These benefits are the improvements in the performance of enterprise information systems, including the accounting information system. This study examines the ability of leading a CIO as a relational mechanism of IT governance to help create a competitive advantage by improving the performance of the organization's accounting information system. The data were collected by a questionnaire among accounting activists from the companies listed in the Tehran Stock Exchange and analyzed using the PLS method. The results indicate that under the guidance and effective control of information technology management, using this particular mechanism, the capabilities of IT management can improve the performance of the information accounting system and gain competitive advantage.

The Tacit knowledge is personal knowledge and skills unspeakable. This knowledge as the main body of organizational knowledge plays a key role in the success of organizations it is also an important stimulus to creativity and innovation. It is expected that managers in organizations when making important decisions, were in under the influence of their tacit knowledge and if they are placed under monitoring, reduce your opportunistic behaviors, therefore, the purpose of this study was to evaluate the effect of CEO's tacit knowledge on his interest in earnings management through Accrual-Based As well as reviewing the monitoring role of some of the audit committee's Characteristics on this relationship. Research data has been tested based on an example of a 550 Firm-year from 2013 to 2017. To analyze the research data, a multivariate regression model has been used. Findings of the research show that the tacit knowledge of CEO earnings management based on accruals has a positive and significant effect. But Contrary to the expectations of the researchers, financial expertise and independence of the Audit Committee have a significant impact on the relationship between tacit knowledge and accruals-based earnings management. Based on the results obtained, part of accruals-based earnings management of tacit knowledge of the CEO. But it seems that due to the weakness of the control environment in Iranian companies and the limited history of the audit committee, there is no accurate monitoring of the behavior of managers and this leads to the loss of other stakeholder's rights.

One of the main challenges of tax auditing in developing countries is the lack of efficiency in resource utilization, which the risk-based tax audit has been developed to overcome them. In Iran, risk-based audits have begun with the implementation of Integrated Tax System (ITS). Determining the risk-measurement indicators for choosing a taxpayer is a key point in the start-up of the risk-based tax audit process that this research deals with. Due to the lack of a theoretical framework on the indicators affecting the tax audit risk, the methodology of mixed exploratory research was used. In the qualitative section, the thematic analysis was conducted on semi-structured interviews with 12 experts from the Iranian Tax Administration. After identifying the concepts (effective indicators) and main themes. Then, for validating indicatiors, a questionnaire was developed based on the Fuzzy Delphi and sent to 16 of the tax auditors. Based on the results, five themes of "reporting and accounting functions"; "data matching possibility"; "tax compliance behavior"; "value chain" and "strategies and techniques" were identified as the main Thems. Exchange with blacklisted companies, use of current account of partners in carrying out costs, and increasing the ratio of ending inventory to sale, were identified as the most important indicators.

One of the fundamental issues in the section of management accounting is to explaining the expenses’ behavior and estimating the amounts of expenses in order to compute the companies’ operation budget. This research intends to investigate the effect of Intellectual Capital on stickiness of companies’ cost of goods sold, also present one model to explaining the asymmetric behavior for aforementioned expense with the maximum ability to estimate. Also, the research studies the effects of Intellectual Capital on expenses’ asymmetric behavior using of 101 firms over the period 1387-1396 (1010 firm-year) selected from Tehran stock exchange. Following the Andeson’s and Banker’s base model, the depended variable is considered the growth of cost of goods sold. The independent variables are included the intellectual capital, organization capital, financial & physical capital and human capital. Also the variable of decreasing in sale for one period considered as a dummy variable. The hypotheses of research analyzed with using of multi-regression and Panel Data methods. Results indicate the existence of anti-stickiness behavior in firms of Tehran stock exchange. Also, there is meaningful relation between intellectual capital, organization capital human capital with stickiness of cost of goods sold, while the impact of physical and financial capital on the stickiness of costs mentioned was not meaningful.

The main purpose of this study is to evaluate the role of company life cycle in optimization of accrual quality prediction models. The statistical population of the study is 2008-2019, which includes a random sample of 180 company observations that were divided into three stages of life cycle using Dickinson's (2011) model variables. Multivariate regression technique with cross-sectional data was used to test the hypotheses. Then, using the original accrual quality measurement models, the error values of each model were compared with the error values obtained from the life cycle adjusted models. The results show that the coefficients of determination in the modified Casink model are not significantly increased compared to the original model, but in the other models, the coefficient of determination increases significantly compared to the original model, indicating that the values estimated by the modified models are approx. It is appropriate to real values and predicts and identifies up to a few percent of accruals quality or cash flow difference and net profit compared to the original and prior models, so that in addition to the Casink model, in addition to the life cycle, it increases the predictive power models have been made.

The main purpose of the present research is to investigate how standard setting can influence earnings management. If we consider the circumstances that the manager seeks to apply to earnings management, it is very important to consider how the manager chooses in a variety of conditions to apply for earnings management. Given that the regulatory environment and in particular the standard setting in countries is affected by how to emphasize principles and rules. Therefore, the main purpose of this study is to examine the extent to which changes in standard setting practices (rules or principle based) have changed and applied to the management practices for managing profits. For this purpose, in 2018, through random distribution, 24 questionnaires and interviews were conducted between academicians and members of the Iranian public accountants’ community and their data were analyzed using content analysis and non-parametric single-variable tests. The results of the research show that the use of principles-based standards reduces the willingness of managers to manage earnings and has a relatively limited effect on the reduction of real earnings management. In other words, managers in a rule-based standard setting are more likely to seek earnings management using accounting decisions (accruals) as well as earnings management through trading decisions (genuine profit management) in in comparison to the principle-based standard setting.

Internal auditing can continue to help the independent auditor in providing more reliable reports, as well as on the activities of the bank, and has taken steps to optimize the use of resources from the organi-zation, thereby improving the performance of banks. In this case, investors want to invest more in the bank's shares and will improve the value of the bank's shares. The statistical population of this study was all Tehran Stock Exchange banks and 16 banks that provided all the necessary data for the research over the three years 2015, 2016 and 2017. The results of the research indicate that there is a positive and significant relationship between the quality of internal audit and the growth of stock prices and performance of banks. The results also showed a significant relationship between the period of the tenure, the IT staff with high experience and the auditors' neutrality with the stock prices and the performance of the banks. There was also no evidence that there was a relationship between the number of hours of training of audit staff and the characteristics of management and leadership with the growth of stock prices of banks.

The purpose of this research is to investigate and classify the relationships between the factors that influence the value engineering use in the Iranian construction industry. A researcher-made questionnaire was used for data collection. The validity and reliability of the questionnaire were evaluated and verified by a team of Iranian construction industry experts. In this research, in addition to value engineering, project risk management requirements and the nature (nature) of the project were used in the conceptual model that improved the performance of value engineering workshops. Interpretive structural modeling method was used to classify the component relationships. Based on the interpretive structural model, the components of expert advice from value engineering team members, "savings rate", "return on investment", "value engineering team leader's satisfaction with the value engineering results" were at the highest level.The purpose of this research is to investigate and classify the relationships between the factors that influence the value engineering use in the Iranian construction industry. Value engineering is a systematic way of achieving project goals. This process is done by evaluating the objectives of the project and how to achieve them. Value engineering strives to improve design while reducing costs and time, increasing the value of the products in question, with the goal of maximizing efficiency and effectiveness in construction and construction projects. So all of these factors will result in us controlling our costs as much as possible.

Asset and Liability Management seeks to find a combination of assets and liabilities in the balance sheet to thereby increase shareholders' net wealth.The role of Asset and Liability Management has been studied more in the financial and credit industries and in banks, but less in insurance companies.Therefore, this study seeks to examine the role of Asset, Liability Management, in the insurance industry in the economic consequences of accounting information quality. The research is descriptive in terms of purpose and applied in results.In this study, we first extracted the information required from insurance companies from the financial statements and information available in the Stock Exchange for the period of 8 years from 2008 to 2015 and selected 27 companies from the total of insurance companies as statistical sample. So we used synthetic data to test the hypotheses.Then, based on Dickey Fuller test, the variables were tested, by Kolmogorov Smirnov test, normality of data and by Durbin Watson test, the independent of the errors.In this study, Fisher's statistic at 95% confidence level was used to test the overall significance of the processed regression model.The results show that some of the measures of “Asset- Liability Management” including liquidity ratios, premium reserves, and deferred reserves have impact on the “economic consequences of accounting information quality” but the ratio of fixed assets does not affect it.

The sustainable development approach is the integrated integration of the three dimensions of the environmental, society and economic effectiveness. distinction of the sustainable development model with the industrial model is that in the industrial model the focus is merely on the economic dimension and, accordingly, companies seek to maintain and create financial capital for their stakeholders in developing their own strategy. Therefore, the conventional management accounting system is used to help realize the organization's economic-oriented strategy, ignoring the importance of environmental and social strategies. In this research, the sustainability development management accounting model, which is explored using the qualitative research methodology based on the grounded theory, is investigated. For this purpose, a quantitative survey method was used using questionnaire tool. The statistical population of the study during the year 2018 was selected through a purposive sampling among the members of university and profession. The analysis based on the structural equation modeling using the SmartPLS software provides the possibility to determine the rank of each category. The findings show that the sustainable management accounting model has a very high predictive power. On this basis, it can be concluded that by developing a conventional management accounting information system based on a sustainable development approach, the economic consequences of "creating value for shareholders" are replaced by "creating sustainable values" for all stakeholders. The contributions of this research, in addition to developing the management accounting literature for sustainable development, is to highlight the importance of dimensions of the model categories for use of stakeholders.

The purpose of this study was to investigate the effect of job stress and resilience of auditors on audit quality among members of Iranian public accountants community. The purpose of this research is applied and in terms of descriptive-correlation method. Among the members of the Iranian official accountants community (N = 2400), 330 individuals were randomly selected. Data were collected using a standard questionnaire and analyzed by regression test The findings indicate that there is a negative and significant relationship between job stress and audit quality (P-Value = 0.00 and R = -0.26). And job resilience has a positive and significant relationship with audit quality(R = 0.209، P-value = 0.00). Therefore, in order to improve the quality of audit, use of psychometric assessment At the time of manpower recruitment, conducting periodic tests for members of the public accountants community and identifying individuals exposed to physical and psychological hazards, and providing appropriate treatment. periodic stress reduction training and improvement of job resilience, revision of members' salaries and benefits, and increased welfare and recreational services are essential.

Cash flow forecasting and its changes have long been considered an economic event because appropriate cash flow forecasts address a significant portion of the cash flow information needs. According to the first mission of financial reporting is to provide information to assist investors in evaluating the amount, timing and predicting of cash flows and the role of accrual accounting as the basis for reporting, accruals play a key role in this forecast. With a different look at previous accrual models and classifications, in this study based on the models of Feltham and Ohlson (1995), Ohlson (1995) and the extended model of Dechow and Dchev (2002), information on cash flows reflected in items The accrual was modeled on the basis of the timing between cash flows and economic events, then justified by the role that accruals play in financial reporting (including the growth of corporate operations, reduced timing, and conservatism). In this regard, 129 companies listed in Tehran Stock Exchange for the period 1387-1388 were selected and evaluated. The results show that the components of the proposed model have a significant relationship with the role of accruals in financial reporting and in other words, these models have reasonable justification. The results also indicated that the explanatory power of the model has significantly increased after separating the total accruals into its components.

Postmodernist philosophy with a rethinking of human nature and consumption, believes that the goal of the consumer is to create new experiences and meanings in life. So the banking industry, must have a particular focus on trading ethics. The purpose of the present study is to extract the main indicators of banking ethical values and the individual and situational factors of customers, the impact of the ethics values on empowering postmodern customers is designed to be modeled.The present study is a combination of qualitative and quantitative approaches to design a postmodern customer empowerment model. In the qualitative part of the research, some experts in banking and in the quantitative part, customers of Tehran Mellat Bank branches was used as statistical population. Data analysis method was used in qualitative and quantitative part to test the model was done by SPSS, Lisrel and Smart PLS statistical software. The results of the model test show that the direct effect and relationship between the variables of ethical values (social responsiveness, enlightenment, reliability, adaptability, occupational health, shared interests, fairness, quality of communication and work discipline) on postmodern organizations differentiation At the level (P ‹0.01) it was calculated as 0.883 and the direct effect and relationship between The distinctiveness of the postmodern organizations and the postmodern customer empowerment At the level (P ‹0.01) was calculated as 0.552 which is positive and significant. Thus, 95% confidence can be said that the differentiation of postmodern organizations has a direct and significant impact on the empowerment of postmodern customers.

This research aims to provide a competitive advantage model in the social media content in Refah Kargaran Bank. The statistical society in this research was the customers of Refah Kargaran Bank who used the social media applications. The data collection tools in the qualitative section was open interview and in quantitative was questionnaire which extracted in the qualitative section. It is concluded from the result that the key factors in making competitive advantage based on the role of social media and Virtual network based are developing the standards, regulations and procedures, designing the financial and non-financial rewards, making, developing, and implanting the technological infrastructure, optimizing the social media based virtual competitive advantages processes, using skilled human resources, creating internal group competitive advantage, establishing appropriate internal and external communications and monitoring the environment, appropriate structure and banking system and culture in the bank environment. The results showed that to make an excellent virtual competitive advantage in social media the following factors must be optimised. These factors included Legal-Circular-Protective Patterns, Structural and Systemic Factors, scientific-technological factors, Humanitarian and individual factors, organizational culture factors, virtual- capital factors, and communicational factors. Moreover, the results suggested that the relationship between them must be balanced.