فصلنامه دانش حسابداری مالی
سال هفتم شماره 4 (پیاپی 27، زمستان 1399)

In this study the knowledge of accounting students in IFRS , The necessity of gaining recognition , strategies, teaching methods of IFRS & amount of equipment of education system for teaching IFRS in Iran has been investigated.

The applied research is a descriptive survey in terms of data collection. The statistical population is graduate students of accounting in the country's universities. The Data were gatherd from 179 questionaries in year 2019.

Most accounting students are familiar with IFRS. The majority of respondents believe that these standards should be made compulsory in the university curriculum. Most of the students are more willing to learn IFRS at the same time with national standards, as well as holding workshops with real problems. Most respondents consider the country's education system unprepared to teach these standards.

Universities are not yet ready to include IFRS in the student curriculum. To use IFRS successfully education system must pay attention to the lack of books, appropriate resources and facilities, as well as the lack of experienced professionals teachers and knowledge.

One of the obstacles to the implementation of IFRS in Iran is the lack of specialized manpower in this field. Therefore, in this research, the discussion of the necessity of teaching international standards and including it in the students' curriculum has been considered.

This paper studies the assets aggregation problem using Choquet Integral algorithm on companies in Tehran stock exchange market. This study evaluates the effectiveness of this approach as a non-additive function considering synergy between assets as an alternative approach for valuation of firms.

For this purpose, operating and non-operating assets were clustered into four categories of receivables, inventories, properties, and long-term investments for 404 year-company between 2013 and 2019. The difference between this value against the market value was used to measure the efficiency of each company.

The results indicated that while the market evaluation of each company’s efficiency had a direct and meaningful correlation with net operation cash flow. It did not have a meaningful correlation with growth sale.

The market evaluation was more affected by the current inflation in the economy rather than improved quality of products and services. The comparison of market to book ratio and Choquet capacities revealed that the proposed approach was a better way for evaluating and determining the optimal asset combination.

This approach used available data from balance sheets and this can be used for other purposes including valuation of firms and more confidence in their ability to create added value.

Innovation in the financial industry has led to the development of industries, the fruit of which is economic development. Nowadays, the need for innovation in the banking industry is felt more than other service industries. Financial technology has overshadowed the banking industry. Given the important role that the financial services industry plays in society, it is essential to have a vision of potential changes that can change the banking industry, especially for industry actors. Considering the transition from traditional mechanisms to technology-based systems, This study seeks to provide a model for improving the financial performance of banks based on new financial technologies.

This research is an applied research and in terms of data collection, it is a mixed type. The statistical population of the study consisted of 30 people in the qualitative part by snowball sampling method and in the quantitative part, 384 experts and experts in the field of financial technology, managers, supervisors and employees of banks. Confirmatory factor analysis was used for data analysis and SPSS and Amos software were used.

Findings show that the independent variable called new financial technologies through indicators of cost reduction, improved financial services, revenue growth, financial security, financial transparency, asset management, increase cash flow, reduce information asymmetry and audit time, affects the dependent variable (improving the financial performance of banks).

Traditional banks, with the help of financing, will be able to act faster and more efficiently, introduce new products, facilitate processes, increase customer satisfaction and increase their revenue.

The central bank pays attention to financial innovation in order to move banks and financial institutions towards cooperation with fintechs in order to improve the financial performance of banks.

The purpose of this research, investigating the effect of independence threat from political pressure on ethical decision-making process of Supreme Audit Court’s auditors by regarding the mediating role of moral intensity.

The research data collected from 289 completed questionnaires by Iranian’s Supreme Audit Court’s auditors. In order to test the hypotheses, we exerted Partial Least Squares Structural Equation Modeling and sobel test used for investigating the mediating effect of moral intensity.

The findings from the final model indicate the significant positive effect of political pressure on ethical sensitivity, ethical judgment and moral intensity. But findings don’t show the significant effect of political pressure on ethical intention and ethical behavior. Results also show that moral intensity mediates the relationships between political pressure and the auditors’ ethical decision-making.

The moral intensity assists auditors in identifying any ethical issue from political pressure based on its salience and vividness and improving the understanding of the impact of ethical issue arising from this matter.

In overall the findings of the research have developed the ethical decision-making process of Supreme Audit Court’s auditors by introducing the independence threat as one of the factors that affect this process.

The purpose of this study is to survey the effect of a set of personality characteristics (including: myopia, optimism and conservatism) and management structure (including: board independence, gender diversity, entrenchment and management ability) on corporate social responsibilities.

In order to achieve the purpose of the study, a sample of 155 companies listed on the Tehran Stock Exchange, in the period from 2007 to 2018, using statistical methods such as regression model based on panel data and data mining methods (Neural networks and decision tree), was analyzed.

The results of the two methods showed that only a limited number of management characteristics have had a significant impact on the corporate social responsibilities.

The findings of regression research methods showed that only optimism and myopia of managers' personality features and management entrenchment and board independence from structural management characteristics had a significant effect on corporate social responsibilities. However, a comparison of the results of regression methods and data mining models showed that only the optimism and managerial myopia in both methods had a significant effect on corporate social responsibilities. These results indicate that the corporate social responsibilities have been influenced by factors other than management characteristics, such as rules and regulations or the mechanisms of corporate governance.

In this study, for the first time, comprehensively, various aspects of management characteristics (personality and structural) with the corporate social responsibilities have been evaluated. In addition to regression approach, the use of data mining approach in the examining the relationship between managers' characteristics and corporate social responsibilities is also one of the contributions of this research.

Representative problems arise as a result of conflicts of interest between managers and shareholders. Auditing is seen as an effective way to limit managers' authority in contractual relationships. In this paper, the aim is to evaluate the quality of financial reporting modeling based on audit characteristics at the time of initial public offering.

The present study is descriptive based on purpose and correlational in nature and method. Given that this research can be used in the decision-making process of investors, it is a type of applied research. For this purpose, data related to companies accepted for the first time in the Tehran Stock Exchange for the period 2006 to 2018 have been extracted and cross-sectional data regression model has been used to test research hypotheses.

The results of the research indicate that the size of the audit firm leads to a change in the quality of financial reporting. Also, the results of the second hypothesis indicate that the quality of financial reporting also changes when the level of audit quality changes.

The results of the research can be interpreted in such a way that by changing the level of interactive effect of audit quality and ranking of the audit firm according to the classification of the Society of Certified Public Accountants, the quality of financial reporting of the company will fluctuate.

Audit quality has a significant impact on the quality of financial reporting, and reviewing audit quality at the time of initial public offering can be useful in valuing companies' stocks.

The audit fee is a function of the inherent risk. Given the role of inventory on reported earnings, audit efforts to substantiate related claims will be increased and as a result, audit fees will be affected by increased audit hours, hence the purpose of the present study is to investigate this puzzling relationship between inventories and audit fees.

104 listed companies in Tehran Stock Exchange from 2011 to 2019 were selected and hypotheses tested using panel data approach.

The results of our study show that the ending inventory and initial inventory ratio and also change in inventory have a positive and significant relationship with the audit fee. Also, for inventory segments, a raw material at the beginning of the period, and changes in work in process during the period has a negative and significant relationship with audit fees. Also, the results of our additional tests show that the inventory has a negative relationship with audit efforts and a positive relationship with abnormal audit fees.

Inventories are an influential factor in determining audit fees, and since they affect the volume of evidence, they reflect the inherent risk of the audit process. Much of the auditors' attention is focused on ending inventory figures, but begging figures especially those of the primary auditor especially in the auditor can strengthen this relationship.

Investigating the role of inventory in determining audit fees can develop the scope for inherent audit risk assessment and pricing models.