فصلنامه تحقیقات حسابداری و حسابرسی
پیاپی 46 (تابستان 1399)

Legislators have enacted laws and standards such as the Code of Professional Conduct to develop the ethical conduct among auditors. However, unethical behaviors among auditors still take place. The assumption of the effect of organizational culture on the auditor's behavior justifies further studies on the potential impact of ethical culture on the auditor's ineffective behavior. On the other hand, auditors' behavior reflects their personality traits, and personality traits have an impact on their behavioral motivation. Therefore, in this research, the influence of the ethical culture of the audit firm and the personality types of auditors on the auditor objectivity was examined. The statistical population of this research is the managers of the audit organization and audit institutions. The research data were collected using a questionnaire. The results indicate that the ethical culture of the audit firm has a positive and significant effect on the auditor's objectivity. Also, the conscientiousness as a personality type also has a positive and significant impact on the auditor's objectivity. In addition, the findings show that the ethical culture of the audit firm affects the relationship between the auditors' personality types and the auditor's objectivity. Therefore, improving the ethical culture of the audit firms is an important step towards the improvement of the audit profession and can increase the auditor's objectivity and should therefore be considered by the managers and partners of the audit firms.

Environmental accounting is based on concepts, criteria and environmental and economic values. Environmental performance will lead to improved corporate financial performance. In other words, financially, successful companies with increased financial benefits can provide the resources needed to improve environmental performance.Financial crises can reduce organizational resources and, as a result, reduce the ability of managers and invest in activities such as environmental and social activities. Accordingly, this article seeks to investigate the effect of corporate structure on the relationship between environmental auditing and financial reporting quality is. In this research, 175 companies listed in Tehran Stock Exchange during the period of 2000-2016 were investigated. In order to test the hypotheses, statistical analyzes using panel data were used using Eviews softwares and linear regression model. Research findings show that, overall, corporate structure has an impact on the relationship between environmental auditing and corporate financial reporting quality.

The audit fee is determined primarily by the characteristics of the applicant (client), the audit firm, and the conditions governing the profession and community and the cultural environment. This research merely examines the factors related to the professional, cultural and social environment that affect audit fees. In this research, the qualitative study and the grounded theory method have been used and the opinions of the experts gathered through the interview have been analyzed. To validate the results of the research, the criteria for consensus and control of the members have been used. According to the results, the community's association with auditing, the perception of users and stakeholders from auditing, decision-makers and policymakers, and the degree to which competitiveness is rated, are recognized as the most important factors affecting occupational and environmental conditions. Meanwhile, factors such as the size and focus of the market and the degree of international association of firms and the risk of litigation against auditors in Iran are the most important intervening condition affecting the determination of audit fees. Also, the set of these factors, along with the implications of reasonable fees and living conditions, are described.

There is not a consensus about the role of sale, general, and administrative costs on the wealth of shareholders. Some of the researchers believe the detrimental effect of these costs on the shareholders’ wealth while the others believe on the beneficial effect of these costs. Moreover, product market competition can have effective on this relationship. Current study is trying to find an answer to the questions of whether competition in market increase the company’s commitment to pay operational expenses or not? Whether abnormal increase in sale, general, and administrative costs causes better result of business operations which reflected in earnings per share. The statistical sample consist of 113 companies. The investigated period is from 2006 to 2016. The statistical results show that Lerner and adjusted Lerner have negative and significant effect on the sale, general, and administrative costs changes. Besides, stickiness has a moderating role only in the case of using Herfindahl-Hirschman as an index for competition. Also, the result of second hypothesis testing show a positive and significant relationship between abnormal spending of sale, general, and administrative costs and increase in market share. The moderating role of competition in increasing the market share was not significant only when Herfindahl-Hirschman used as an index for competition.

The objective of this study is to investigate the relationship between stock market development impacts on the fulfillment of corporate social responsibility in Tehran Stock Exchange. Social responsibility criteria is calculated by using the MAX DEA. If the corporates social responsibility is done better; then the stock market will continue to growth. The study population consisted of 87 companies in various industries in Tehran Stock Exchange during the years 1384 to 1393. The methodology of this research is descriptive and it emphasis on correlation relationships. In this study, the multiple regression is used to test the hypothesis and Godfrey serial correlation method is also used to determine the relationship between variables. The results show a significant positive relationship between stock market development and corporate social responsibility.

The purpose of accounting, as an information system, is to provide information needs and improve economic decisions. In this research, the use of accounting information as a style in "style investing" has been surveyed. In style investment, instead of paying attention to a particular company, assets are first categorized on the basis of a specific attribute then an asset is selected from that category. The accounting variables are the earnings per share, the book value, the size, and the operating cash flows to sales ratio. The sample includes 381 companies listed in Tehran Stock Exchange between 1387 and 1393. The results show that all of the variables are used as "style" by investors; however, the operating cash flow ratio narrowly used. According to the results, companies with lower the earnings per share, book value and size have experienced higher purchasing demand.

The financial crisis of 2007-2009 drew special attention to the role of accounting values and leverage management in banking activities in many scientific studies. To analyze the stages of financial crises, some scholars argue that accounting methodology and the volume of Assets is of pivotal significance in this regard. In this study, based on the results of Granger Causality Test, the relationship between two factors, chanes in assets volume and the GDP, as independent variables with changes in the financial leverage as dependent variables in 15 banks was investigated in the period between 2009 and 2016. Then, the interactive effects of earning Quantity as a factor defining accounting approaches was analyzed using multiple regression and panel data (fixed and random effects). The results reveal that changes of The GDP has a significantly positive correlation with the changes in the financial leverage The findings also demonstrate that there is a significantly positive correlation between changes of assets volume and changes in financial leverage. The interactive role of Earning quality, is incremental.

The purpose of this study was to investigating the effects of environmental uncertainty and institutional ownership on tax avoidance. Tax avoidance includes a set of policies that lead to tax reductions in the framework of laws and regulation. For this purpose, using the data of 106 companies listed in Tehran stock exchange during the period of 1389-95, the index of environmental uncertainty and institutional ownership were calculated and their effect on tax avoidance were investigated. For this purpose, the effective tax rate of long term cash has been used to measure tax avoidance. To analyze the data and test hypotheses has been used multiple linear regression model .Evidence and results of the research showed that environmental uncertainty has a direct and significant effect on tax avoidance and the variable of institutional ownership has a negative effect on tax avoidance.

The major objective of this study is to specifically investigate the effect of CEOs’ androgenic on the business unit's performance, and explore the moderating role of the corporate governance in this regard. Androgenic characteristic was used as the independent variable and was measured with testosterone hormone index. Photos of the CEOs were obtained via Google Images searcher and the WHR ratio of each manager was determined by using Image J software. Statistical population of the research is consist of all companies listed on Tehran Stock Exchange (TSE), and the statistical sample consists of 66 firms (594 year-firms) from 2010 to 2018. Structural equation method (SEM) and Smart PLS software were used to test the effects of variables. The findings showed that in the studied firms, androgenic characteristic and corporate governance have a significant positive and negative effect on the business unit’s performance, respectively. In addition, corporate governance has a significant and negative moderating effect on the relationship between androgenic characteristics and business unit’s performance. Also from two components of the corporate governance, the combination of shareholders, does not have any effect and combination of the board has a significant and negative moderating effect on the relationship. Whatever managers have a higher degree of narcissism and self-confidence, they are able to obtain reward and confirmation of the stakeholders for better business unit’s performance. Corporate governance, with a negative effect on the firm’s performance and modifying this relationship, tries to control the performance and dimensions of the managers' androgenic characteristics.

According to become the tax avoidance into one of the main obstacles in realizing tax revenues; in this research, the relationships between audit quality, profit management and tax avoidance are examined. By applying the defined constraints in the selection of the statistical sample, 69 companies were selected among the listed companies in the stock market during the 2013-2017 years and the test of statistical hypotheses are done by using the Eviews 8 software And panel data.The results of this study show that there is a reverse and significant relationship between earnings management and tax avoidance and this reverse relation is exacerbated with the presence of a quality auditor. Also, there is a reverse and significant relationship between the quality of the auditor and the tax avoidance. There is also a direct and significant relationship between auditor quality and earnings management.Hence, better management of profits and the use of quality auditors, whether alone or together, would lead to a reduction in tax avoidance.

E-commerce has grown and expanded as the Internet has expanded and inevitably affected much of society. This trade is one of the factors driving the economic growth and development. Therefore, the study of the effective factors, their prerequisites and their consequences, is important. The purpose of this research is examining and modeling the place of transparency and national trust in the e-commerce process with a mixed approach. In the qualitative part of the research, a conceptual model was designed with the opinion of 21 experts in the field of e-commerce. In the quantitative research phase, the designed model has been tested through a statistical sample of 300 active users in the e-commerce space. The analysis of information in the quantitative part of the model has been done by modeling structural equations. Information analysis was performed in two parts of measurement model and structural part of model. In order to evaluate the measurement model, the technical characteristics of the questionnaire including reliability and validity were investigated. In the structural section, coefficients of the model for evaluating research hypotheses were tested. The results show that e-commerce promote transparency. Transparency also has a positive and significant effect on reducing corruption and eliminating intermediaries from the supply chain of goods and services. Also, reducing economic corruption in e-commerce will increase national confidence in this space.