فصلنامه پژوهش های تجربی حسابداری
سال نهم شماره 4 (پیاپی 36، تابستان 1399)

Firms with poor corporate governance, compared to companies with good corporate governance, are more likely to respond to major economic shocks. Since there is a direct relationship between the value-added with corporate governance tools for shareholders, The purpose of this study is to investigate the relationship between some corporate governance tools and firm value in terms of economic sanctions.

Research hypotheses were tested in a community of 114 companies accepted in Tehran Stock Exchange during the period of 2008-2016 through multiple regression equations of panel data using Excel and Eviews9 software.

Research findings suggest that there is no significant relationship between board characteristics and firm value. However, there is a negative and significant relationship between the economic sanctions and the firm value. Also, the results show that economic sanctions do not affect the relationship between board characteristics and firm value.

Based on the results, economic sanctions have a negative effect on the firm value by restricting business transactions. on the other hand, Due to differences in the cultural and economic context of Iran with other countries, the interactive effect of board characteristics and sanctions on the firm value is not meaningful.

The purpose of this paper is to evaluate semi-strong market efficiency through studying the relationship between increase or decrease of stock return and financial statement information. Using sixty six rolling panel-logit models & accounting variables, we estimated increase or decrease of each firms’stock return as a Pr summary amount & hedged portfolios have made via zero investment strategy. The firms with Pr values equal or higher than 0.6 considered as buy positions & the ones with Pr values equal or less than 0.4 considered as short-sell positions. The hedged portfolios’ returns that are the judjment basis about market efficiency could be computed as the difference of these groups’ returns. Significant abnormal returns resulted through rolling-logit models considering three return measurement method, among a sample of 58 firms listed in TSE during 2006 to 2018, show several documents not confirming the semi-strong market efficiency even after size & market risk adjustments. Also among all 17 accounting ratios used in order to predict changes in return, the change in total assets ratio, the financial expenses to sales ratio, the change in EPS, the change in sale to total assets ratio, the gross income to sale ratio, and the earnings before tax to sale ratio have oftenly been documented statistically-significant in the models.

Accounting has been assisting every commercial activity ever since the beginning of trade.Due to the need to efficiently and accurately translate the economic reality into figures, accounting has been continuously improving. Furthermore, the information technology expansion and the emergence of the internet have led to the emergence of new ways of saveing and recording information. One of these changes is the creation of cloud accounting .Cloud computing as a new technology with Internet infrastructure and new approaches can be of significant benefits in providing accounting services electronically. Applying this technology in accounting and reporting requires consideration of various factors. The main objective of this study is to identify and rank the factors influencing the adoption of cloud accounting. The methodology is Grounded Theory research with two qualitative and quantitative dimensions. Based on the theoretical framework and experts' opinions 16 factors were identified as factors contributing to the adoption of cloud accounting. Statistical population of this study was all faculty members of the faculty of accounting and students of Accounting.sampling method is Snowball method and single stage cluster . Using exploratory factor analysis and structural equation modeling of latent variables, we find that16 factors are effective in accepting cloud accounting.

Sustainability reporting is a report that provides information on economic, environmental, social and management performance. Various variables can be considered as a driver for corporate sustainability reporting. The purpose of this study is to identify and rank sustainability reporting indicators and indicators. This research is qualitative and exploratory research. The network analysis method was used to rank the Drivers and indicators. The statistical population of respondents to the questionnaire was experts in the field of financial reporting and social sciences, capital market and environmental protection, which responded to 23 questionnaires in 2018. The findings of the research showed that sustainability reporting Drivers are classified in five main groups and 24 indicators. Among the drivers, the drivers of environmental requirements, corporate governance characteristics and firm structural characteristics were the most important in terms of expert opinion, and ranking of indicators also showed that the legal requirements index, board members independence and profitability have the highest rank. The results of this study can increase the awareness of users about sustainability reporting, Drivers and indicators.

This study examines effect distributional cash to shareholders on the relationship between costs and conditional conservatism representing 104 companies listed on TSE in the period from 2006-2014 deals. Analysis of findings based on panel data shows that the agency cost of and demand for conditional conservatism a significant and positive relationship exists, The relationship between the distribution of cash and conditional conservatism is not significant. And the role distribution of cash on the relationship between the agency and conditional conservatism is significant and positive. Payment of dividends, creating a conflict of interest between shareholders and creditors, so in such a situation demand for conservatism both the creditors and the shareholders' increases and is expected to accounting conservatism incentives for efficient investment decisions, created and monitoring of decisions investment managers facilitate and ultimately lead to the reduction of agency problems. so companies with excess cash at a high level, have higher levels of conservatism.

The present study examines the factors influencing the auditor's independence in audit work with regard to the Iranian auditor's and financial directors' perceptions of the auditor independence. To examine the perception of auditors and financial managers of this key concept, the impact of the seven main indicators on the auditor's independence has been used. The required information was collected through distributed questionnaires among all employees in the CPA firms of Iran and financial managers of the companies listed in the Tehran Stock Exchange in 1395. Research findings show that despite a general agreement on the factors affecting the auditor's independence between the two groups of auditors and financial managers, there is a significant difference between the severity and extent of the impact of the indicators on the auditor's independence between the two groups, As for all of the seven indicators that emerged from the auditor's analytics, they became more intense.

TThe purpose of this study is to explain the moderating role of transactions with related party on the relationship between political connections and the delay in the audit report. One of the criteria for financial reporting quality is being up-to-date. On the other hand, in politically-minded companies, managers find incentives for potential benefits, which can lead to a loss of their rights. For this research, a sample of 156 companies listed in Tehran Stock Exchange during the period of 2012 to 2016 was selected. Based on the panel data and multi-variable linear regression analysis, the research findings showed that political connections leads to an increase in the delay in the auditor's report. Transactions with related party also increased the delay in the auditor's report, as well as the strengthening of the relationship between the political connections and the delay in the auditor's report, which confirmed that companies with a political relationship with dealers with related party transactions to hide some use transactions they do.

Because management accountants contribute to the control process by providing performance reports that compare real results with planned outcomes for each of the centers of responsibility. therefore trust between this group of accountants which play a key role in the long-term success of the business unit and the company's managers are one of the most important organizational issues. In the forthcoming research, using the qualitative research method and the field-based grounded theory approach, the factors and conditions leading to improving the sense of trust between managers and Accountants Management are achieved and, accordingly the relevant model has been developed. In order to answer the questions of this research, 16 experts were interviewed in this field and in interview 12, we reached the saturation point in our findings after the initial coding of the interviews, categorizing the various codes into basic themes, acquiring concepts and categories around the phenomenon studied , a model developed into a set of Individual causal conditions such as competence, loyalty, and personality traits, organizational causal conditions such as team management, word-of-action fit, contextual factors such as organizational self-esteem, organizational culture, intervening conditions including the influence of location and time conditions on decisions , Socio-economic and socio-political factors and strategies for transparency, loyalty, honesty, altruism, and job security We found. In addition, it was concluded that high morale, job satisfaction, job satisfaction, and increased productivity would be the consequences of improved trust between managers and management accountants.Finally, using these findings; we have been able to develop a manager and accountant trust model.

The main objective of this study is to investigate the relationship between Related party transactions and accounting information quality. This research sample includes 136 companies of Tehran Stock exchange during 2012 to 2016 that it has selected by using systematic sampling method.The research hypotheses is investigated via multivariate regression. This research uses panel data technique as its statistical method, and utilizes Eviews8 and Excel softwares for data analysis.In this research, Accounting information quality is measured using one metric for earnings management and three metrics for earnings smoothing.Results of the study indicate that there is a positive and significant relationship between related party transactions and earnings management. There is a positive relationship between the second metric for earnings smoothing and related party transactions and finally, There is no significant relationship between the first and third metrics for earnings smoothing and related party transactions. The findings reveal that earnings management and earnings smoothing using related party transactions occurs and reduces accounting information quality.

Metaheuristic approaches are inspired mainly by the order and rules of natural organisms. Today, these approaches have been widely used in various branches. According to the importance of forecasting, understanding the methods in earnings management predicting can provide useful information for the beneficiaries. The variety of obtained factors due to the results of linear patterns for measuring earnings management has caused investors to hesitate the reported earnings quality. Therefore, the porpose of this research is to provide a better templet for earnings management predicting. In the first step, using the pattern of neural networks, the linear model was optimized, then Particle Swarm Optimization and Imperialist Competitive Algorithm were used to optimize the pattern. The empirical overviews of 620 observations (year-company) accepted in the Tehran Stock Exchange during the years 2010 to 2015 indicate usefulaness and positive impact of combined methods on the performance of earnings management prediction, there is also a difference in meaning between the usefulness of linear and nonlinear methods. In other words, using predictive algorithms in predicting earnings management, the prediction accuracy increases with the elimination of inefficient variables. In addition, the findings of the research indicate a better and suitable performance of Imperialist Competitive Algorithm than other patterns in the efficiency of the management variables with accuracy (95/8%).