فصلنامه مطالعات حسابداری و حسابرسی
پیاپی 36 (زمستان 1399)

According to agency theory, managers have much incentive that their audit reports are presented with a favorable opinion. They search for auditors who would comply with their wishes and have fewer professional  skepticism and doubt about their financial statements. Expectations that could lead to the phenomenon of audit opinion shopping and increase the likelihood of fraudulent financial statements, which will entail several adverse consequences for share prices in the financial market. Accordingly, the present study first reviews the causes of opinion shopping, and then analyzes adverse consequences of this phenomenon and its effect on accounting and auditing profession. The results showed that the audit’s specific characteristics can provide an important driver for exacerbating the phenomenon of audit opinion shopping Other results reveal that audit opinion shopping entails adverse consequences such as reduced quality of audit and financial reporting. Furthermore, it compromises the auditor’s independence and leads to fraud in financial statements.

The main purpose of the present research is to study the relationship between financial position of competitors in the product market and the quality of information disclosure in companies which are member in Tehran Stock Exchange. The research also examines the interactive effects of company size, company profitability, and the percentage of institutional stockholders on the relationship between the financial position of competitors in the product market and the quality of information disclosure. The dependent variable of research, the quality of information disclosure and independent variables include the financial position of the company in the product market relative to the industry's competitors, the interactive effect of the company size with the financing limit, the interactive effect of profitability with the financing limit and the interactive effect of the percentage of institutional stockholders with the financing limit. To test the research hypotheses, the historical data of 1390-1395, as for 75 companies accepted in Tehran Stock Exchange and the panel regression analysis were used. The results of the research show that the greater the company's financial constraints become, the more the disclosure of information decreases. Indeed, increasing in debt and the consequent lack of competitive ability of the company, disclosure of information is reduced. The results also indicate that company size and profitability have been able to affect the relationship between high financial constraints and the quality of information disclosure, while the percentage of institutional stockholders has no effect on the relationship between high financial constraints and disclosure quality.

In recent years, the entry of women in various social spheres has been increasing. The presence of women in social activities alongside men creates the impression that one can play its role and responsibilities in different fields better than the other. The accounting profession is no exception to this rule, so that it can be said that the entry of women into this profession has increased significantly, and of course the gender factor and its impact on various accounting topics have been considered by many accounting researchers. Given the serious responsibility of accountants and their accountability to different segments of society, the degree of professional ethics by accountants is one of the issues that can be considered and pondered. Due to the increase in the number of female accounting graduates in different educational levels, especially postgraduate studies and women's interest in participating in social roles, the need for jobs commensurate with their level of education is essential. Despite the potential of women in accounting, many of these skills have not been realized in the workplace for a variety of reasons, and women have not been able to find a worthy place in the profession. For this purpose, to conduct this research, 130 companies were selected for the period 1392 to 1396 and the combined data approach was used to test the research hypotheses. The results of the research show that there is a positive and significant relationship between the gender of management and the disclosure of various components of intellectual capital.

The subject of management accounting research is management accounting practices and organizational processes. This research environment has social construction that contextual factors such as culture, history, values, norms, politics, economy and human relation have impact on it. Research on this environment needs to specific ontological and epistemological assumptions that have capability of understanding and recognition of this fact. This assumptions was introducing in the forms of paradigms. Positivist quantitative paradigm with characteristics of objectivity, measurement and independent of actor's thoughts and opinions haven’t consistency with this environment.  In contrast, qualitative research paradigm with characteristics of definition of phenomena in its historical and social context, multi – theoretic approach, making meanings and deep understanding of human relation, organizational processes and  management accounting practices,  has most consistency with research area and presents its unique knowledge for the management accounting knowledge development. Mixed methods also have serious challenges and aren’t consistent with this social construction environment.

Due to the unique features of the Extensible Business Reporting Language (XBRL), its application to organizations has many benefits. Therefore, the present study tries to identify the appropriate acceptance model of Extensible Business Reporting Language (XBRL) by employees of Iranian National Tax Administration as a prerequisite for its use and application in the organization, by examining the basic acceptance models of new technologies. The tax affairs organization of the country as an executive body of the tax system plays an important role in achieving tax revenues and undoubtedly the adoption and application of advanced technologies, including the Extensible Business Reporting Language (XBRL), improves the performance of its employees and consequently increases revenues Government tax and, consequently, realization of macroeconomic goals. Therefore, it is expected that the staff of Iranian National Tax Administration adopt the eXtensible Business Reporting Language (XBRL) and according to the Technology Acceptance Model (TAM), the main factor in accepting this new technology by employees of Iranian National Tax Administration is perceived usefulness as a result of its positive impact on the qualitative information characteristics.

In this paper, the fraud detection model in financial statements is examined by using the financial ratios tool. The purpose of the fraud detection model is to examine the financial statements using the financial instrumnet tool.The period of this research is considered to be 1339-1394. The statistical population includes all companies accepted in Tehran Stock Exchange. The statistical sample consisted of 35 healthy companies with healthy , non fraudulent statements in the Tehran Stock Exchange, which had been listed on the Stock Exchange before 1387, and during this period, at least once in the list of the Top Vocational Companies Declared by the Stock Exchange. Research in terms of the purpose of the theoretical type and in terms of analytical-experimental methodology. In order to investigate the relationship between independent variables and dependent variable, two –way independent t-test and Mann-Whitney test as well as developed logistic regression model were used. The results of the research showed that by using the financial statements analysis of listed companies Securities can be discovered in fraudulent financial reporting. The results of the research indicate that all financial ratios include the ratio of total debt to total assets, the ratio of liquidity to current debt, the financial ratios of current assets to current debt, and the ratio of net profit to equity in determining fraud. Has an effective role.

Therefore, the purpose of this study is to determine the effect of dividend dividend on company tax avoidance: based on the value of shareholders. The present study was carried out using multi-variable regression and combined data for the period of 2009- 2017 of active companies listed in Tehran Stock Exchange. The results indicate that profit sharing has a negative impact on tax evasion. Research findings also show that corporate governance, including non-executive directors and the independence of the board of directors, has an impact on tax avoidance, and ultimately, corporate governance has been identified as affecting the relationship between profit sharing and tax evasion.