نشریه چشم انداز حسابداری و مدیریت
سال سوم شماره 25 (تابستان 1399)

Comparability is one of the qualitative characteristics of financial information that increases its usefulness and allows users to identify similarities and differences in the financial performance of companies. The present study examines the impact of the CEO's tenure on the ability to compare financial statements with an emphasis on auditor size. This research is applied in terms of purpose and in terms of methodology, correlation is a type of causal (post-event) research. All companies listed on the Tehran Stock Exchange have been selected as the statistical population of the study. Using the systematic elimination method, 123 companies were selected and surveyed over a period of 6 years between 1392 and 1397. The method used to collect information is library and multiple linear regression has been used to test the hypotheses. Stata version 15 software was used to perform the tests and estimate the models. The results of the research show that the tenure of the CEO has a significant effect on the ability to compare financial statements. The size of the auditor reinforces the direct impact of the CEO's tenure on the ability to compare statements.

The purpose of this study is to explain the ability of ordinary employees to understand the quality of accounting information and how they deal with the quality of accounting information. The statistical sample includes 127 companies listed on the Tehran Stock Exchange in a period of 5 years from 2014 to 2018 has been selected. Based on the objectives of this research, it is of the type of applied research and in hypotheses in the field of correlation research. The data for this study were extracted from the Weiss Exchange site and explanatory notes along with the financial statements, and in order to classify this data from Excel2017 software, as well as to test the hypothesis of the regression model of minimized squares generalized in the software. EViews10 has been used. And in connection with measuring the quality of accounting information, four different methods were used. The results of the hypothesis test show that employees have the necessary ability to understand the quality of accounting information because the inverse and significant relationship was found between the quality of accounting information and employees' salaries and wages.

Today's organizations need to understand customers and their needs in order to be successful in business. Customer relationship management is an effective tool for gaining, maintaining and increasing customer satisfaction, which will lead to customer loyalty to the organization. Banks are organizations that, by the nature of their work, are in dire need of customer relationship management processes. In this research, we try to identify the optimal key and key components by presenting the optimal model of customer relationship management in Keshavarzi Bank with the approach of improving financial situation and profitability, and based on the importance and performance of different CRM components, Determining customer relationship The results showed that the most important main criteria are:1- Customer-centricity 2- Loyalty 3- Knowing the need 4- Mutual understanding 5- Flexibility and the components that get the highest score in the indicators are: 1- Providing fast services to customers 2- Proper understanding of the needs of key customers through Continuous learning process 3- Existence of accurate customer feedback system and its implementation 4- Management flexibility and employees to provide new services 5- Attention of senior managers to customer relationship management as an essential principle 6- Efforts to attract customer loyalty through ways Miscellaneous.

The present study is in the field of library-field research in terms of practical purpose and in terms of data collection method. The purpose of this study is the effect of knowledge management dimensions on project success and business strategies. The statistical population of this study is all CEOs of manufacturing and industrial companies in Tehran.Therefore, due to the unlimited number of statistical population, the number of statistical samples for the whole community according to Morgan's table is 384 people. The data collection tool is a constructed researcher-made questionnaire whose validity has been confirmed by a number of university professors and experts in the field. The reliability of the questionnaire was higher than 0.7, which indicates that the data collection tools are appropriate. Data analysis was performed using SPSS software and descriptive and inferential statistics. AMOS software was used to provide the model.Finally, the results showed that the dimension of technology, the dimension of structure, the dimension of knowledge management culture had a positive and significant effect on the profitability of business strategy, and the dimension of knowledge management technology did not have a positive and significant effect on project success. It has had a positive and significant impact.

The expectation gap has been identified as an important issue for the audit profession. Therefore, the survival and richness of audit services in the periods of the industrial revolutions is significant and must meet the expectations of society from these services in these periods. Therefore, the aim of this study is to review the emerging audit prospects in the era of the Fourth Industrial Revolution. The future of auditing and accounting is diverse, with advances such as block chain, tax digitalization, open banking, changing the work of auditors and accountants, and they must always be pioneers and ensure that they do not lag behind. Machine learning artificial intelligence is part of the future of auditing and accounting, which is a good thing in itself. There is no need to worry about accuracy. Competent accountants and auditors are always ready to control the numbers produced by automated technology and validate the accuracy of the information. Auditors and accountants need to go back and think carefully about their technology goals. Fast forward to change and stay agile. This revolution cannot be ignored.

The aim of this study was to investigate the determinants of stock repurchase during the period of unconventional monetary policy of companies listed on the Tehran Stock Exchange. (1397-1393) In addition, they were accessible, they were selected. The hypotheses of this study were tested using a regression model of tobit, which has received less attention in behavioral symptoms. In this study, Stata software was used to perform static analyzes. The results showed that companies with freer cash flow and lower borrowing costs were more likely to repurchase shares, companies with higher financial leverage were more likely to refuse to repurchase shares, and companies were more likely to reap dividends and repurchase shares in order to attract. They regulate the satisfaction of their stakeholders. The results also show. From a more detailed perspective, this paper provides new insights and evidence to support the view that financial structure should be considered an important factor in determining the effects of unconventional monetary policy.

The internal control system in the company increases the trust of users of financial statements and is in accordance with the rules and regulations and has an important effect on the reliability of financial statements and can lead to investment efficiency. In the present study, the effect of auditor reputation on the relationship between poor internal control in financial reporting and investment efficiency has been investigated. This research is applied in terms of purpose and in terms of methodology, correlation is a type of causal research. The statistical population of the study was all companies listed on the Tehran Stock Exchange, of which 118 companies were selected as the research sample and were surveyed over a period of 5 years between 2014 and 1397. The method used to collect information was library and multiple linear regression was used to test the hypotheses. Stata software version 15 was used to perform the tests and final estimation of the models. The results show that there is a significant negative relationship between the weakness of internal control in financial reporting and investment efficiency. However, the auditor's reputation does not affect the relationship between poor internal control in financial reporting and investment performance.

The purpose of this study is to investigate the dependence of transactions and audit costs (the role of internal audit performance) in companies listed on the Tehran Stock Exchange. Therefore, statistics and information related to companies admitted to the Iranian capital market in the period 1390-1396, including 110 sample companies and 770 observations, have been used to examine the relationship between variables to test the research hypothesis. The results of the model estimation indicated that the total assets of the company due to the role of internal auditor lead to a reduction in audit costs and the restated financial statements according to the role of internal auditor, financial leverage, return on assets, current assets and Non-current, company profit and loss and company size lead to increased audit costs.

The aim of this study was to investigate the effect of audit-related factors on auditor change from the perspective of employers. This applied research is descriptive-correlation-based in terms of how information is collected, descriptive-correlational, and also in terms of survey performance (with 153 questionnaires). The statistical population studied in this study is 153 owners (CEOs and members of the board of directors of companies). R and SPSS software have been used to test the hypotheses and reliability of the research questionnaire. The results at the five percent error level showed that all variables have a significant relationship between auditor's fees, auditor's comment, audit quality, audit size, audit scope, audit firm size, all variables except the auditor firm size factor.

Due to the development of technology, companies and therefore the accounting sector are generally affected by the following factors: the digitalization of jobs, the intense potential created by the Internet, the consequences of big data and the growing importance of data mining. In this regard, cloud computing has started its way and created new business models. The main purpose of the article is to "study the methods of impact of information technology on the quality of accounting information" and the aim of the present study is to develop and expand thematic knowledge about the impact of information technology phenomena. Accounting companies and accounting consultants. Data collection through a questionnaire and its statistical population are accounting companies in Tehran province. In this study, information technology methods will be examined in the form of four items (Blockchain, Internet of Things, cloud accounting and big data) and its impact on the quality of accounting information. Statistical sample includes 35 accounting companies and data analysis methods. Structural equations. Research hypotheses were tested according to. Finally, the research findings indicate that cloud accounting has a significant and positive effect on the quality of accounting information and the rest of the hypotheses were not confirmed.