فصلنامه تحقیقات حسابداری و حسابرسی
پیاپی 49 (بهار 1400)

Water crisis is one of the greatest challenges that world population currentlyis faced with. Since the substance of water accounting procedures is changed in tandem with the complexity of the issues which businesses faced in their routine activities, it can be seen that rising in indicators used for management and water accounting is one of the most controversial accounting issues in the world. Indeed, despite various accounting systems throughout the world, none of them can contain all the necessary indicators conclusively. The aim of this research is to provide efficient indicators for water management accounting paradigm and to present a comprehensive pattern for this discipline as well in Iran.

This study adopts the6 modern dimensions of balanced scorecard and meta-synthesis methods to reach its targets. In doing so, based on searching the data on national and international databases during the period of 1980 to 2020, 32 particular studies which posit a direct relationship with water accounting and management have been chosen. Afterwards, these selected studies were entered into MAXQDA software for coding and further investigating.

There are 52 distinct codes base on the codding process that among them, the index of environmental efficiency (8), cost of water (8), volume of water exploitation (8), and index of used water (7) maintain the most importance with respect to the number of references, respectively. In the next step, these codes were classified into 20 themes and the themes are grouped into 6 concepts. Finally, a water accounting exhaustive model is provided by using the meta-synthesis methodand is appovaled with the opinion of experts.

Based on the evidence provided, the results of this research can be used by Professional accountants and planners in the field of water sources,accountants and managers in the regional water companies, and water and sewage urban companies, and related industries in Iran.

The main purpose of research is to study the economic impact of representation of financial statements on companies listed on the Tehran Stock Exchange. Information required for the study, 150 companies during 1390-1397 years has been retrieved from different resources. In this study, for economic consequences variable, cost of equity and the ratio of market value to book value and for representation of financial statements variable, two criteria zero-one dummy and severity of representation of financial statements variable were used. For examination of the hypotheses, multivariate regression with panel data was used. The findings of this study showed that with representation of financial statements the cost of equity was increased and stock market value of companies listed in Tehran Stock Exchange was decreased. In other words, the representation of financial statements entails negative consequences.

The role of accounting information and their features and characteristics have significantly increased in the past few decades. The reason of this fact is the behavior of the users in their decision making process. It is clear that every user wishes for quality information with low costs to reduce the information asymmetry and the possibility of a better decision make. In fact, this is the prerequisite of producing high quality accounting information. The current research measures the quality of accounting information in the Tehran Stock Exchange in an eight-year period (2009-2016), and then provides an optimization of its effect on sustainable and intolerable shareholders by using the PSO algorithm.The qualitative characteristics of accounting information in this research are the conformity of cost with income, timeliness of profit, conditional and unconditional conservatism, quality of disclosure, special choice, verification value, predictive value, honest expression, cautiousness, completeness, and comparability.

Anti-corruption strategies are effective when they promote information transparency. One of these strategies is business through electronic space, which will eventually replace non-transparent decisions and transactions. Therefore, the purpose of this study is modeling the relationship between e-commerce, information transparency and reduces corruption with a combined approach. In the qualitative section of the research, a conceptual model of research has been designed by consulting 21 experts in the field of e-commerce and economic corruption and using an open questionnaire based on theoretical foundations. In the quantitative research stage, through a statistical sample consisting of 298 active users in the e-commerce space of the country, the designed model with the ordinary least squares approach has been tested. The results show that e-commerce does not have a significant direct effect on reducing corruption. Rather, due to the significance of the information transparency mediator variable, it reduces economic corruption by affecting information transparency.

The present study aimed at understanding the effect of managerial competency (the indicator of this variable was cashback and non-cashback reward to the board) on research and development expenditures due to the operating cash flow. For this purpose, the data of the companies listed on the stock exchange were used as the research population. The research time scope was considered from 2009 to 2016. Thus, five hypotheses were designed and the fixed effects method was used by generalized least squares method to test the research hypotheses. The results of the study indicated that operating cash flow and cashback reward have a significant positive effect on the research and development expenditures of companies while non- cashback reward has no significant effect. In addition, the results indicated the negative effect of cashback reward on the relationship between operating cash flow and research and development expenditures while non- cashback reward has no significant effect.

Earnings management takes advantage of how accounting rules are applied and create financial statements that inflate earnings or revenue. In breaking down earnings management, companies use earnings management to smooth out fluctuations in earnings and present more consistent profits each month or year. A company's stock price often rises or falls after an earnings announcement, depending on whether the earnings meet or fall short of expectations. In this research, we study the effect of earnings management on the long-term investment productivities of selected companies in Tehran Stock Exchange. We also study these companies in two separated groups, companies with Decreasing Earnings Management and companies with Increasing Earnings Management.
The results showed that the earnings management is not common among selected companies listed on the Tehran Stock Exchange. Most cases are increasing earnings management (over 88%). Increasing earnings management does not have a negative impact on the long-term investment productivity of these companies. But, increasing earnings management and investment productivity is inversely correlated. Also, decreasing earnings management has a negative impact on the long-term investment productivity of these companies.

In today's world, accounting plays an important role in advancing the profitability of companies and organizations. Given the growing importance of liquidity, knowing the factors that affect it can help improve it. The present study was conducted to gather evidence regarding the role of earnings management in the liquidity of a company's stock. Profit management is a special form of profit manipulation in which managers manipulate profits in a way that does not reduce the value of the company by exercising their authority in accordance with standards and rules or through the structure of transactions. The statistical population of the present study is all companies listed on the Tehran Stock Exchange in the period under study between the years 91 to 95. Using a systematic elimination method, a sample of 189 companies is considered. In this research, model M Used to measure earnings management. In this study, Eview software was used to analyze the data. The results show that there is a positive and significant relationship between earnings management and market liquidity. The results of the research hypothesis indicate a significant effect of earnings management on market liquidity.

The future of “auditing” like any other phenomena depends on a range of variables: conditions such as forthcoming developments in international trade, globalization, needs of auditors and stakeholders for modern financial services and consulting, as well as developments in information technology, etc. could all have their own effects.

This research lies in the “application research category”. Utilizing view and comment by 16 experts, the future model of auditing was formalized (designed). Based on views and comments expressed by 264 pundits, professional auditors and financial directors, the recommended model is tested. Technically, grounded theory and analytic network process (ANP) have been utilized. To achieve this objective, a primary model was developed; and re-implementing PLS model, an optimum model was prepared and was evaluated by pundits, auditors and finance directors. An optimum model was thus evolved.

The optimum model was determined. Based on the final model, internal factors have positive effect on future of auditing while external factors have negative effect. Furthermore, application of the model confirmed modifying effects of the IFRS requirements as well as business cycles in connection with internal and external factors effecting audit profession.

As an integral part of the corporate governance structure, the audit committee is charged with overseeing the financial reporting process, and limiting earnings management is one of the main benefits of companies with an audit committee. Hence, this study examines the relationship between the characteristics of audit committee and accrual earnings management. For this purpose, we investigate the data of 88 companies listed by Tehran Stock Exchange for the period 2014 of 2016. The results of the research indicate that the participation of financial experts in audit committees, increasing the independence and size of audit committee has a significant relationship with less earnings management. Also, the results indicate that there is a U-shaped relationship between audit committee independence and earnings management. In other words, the low independence of the audit committee will not be able to prevent managers' opportunistic behaviors. So, when the majority of members of the Audit Committee are independent (over 50%), Audit Committee independence is leading to lower earnings management. In addition, the results of the research indicate that there is an inverse U-shaped significant relationship between audit committee meetings and earnings management. In this case, holding monthly audit committees (12 meet a year) has the most effectiveness in preventing earnings management. The “effective” number of audit committee meetings is determined at the minimum of the curve (minimum level), reflecting the lowest level of discretionary accruals.

In this study, the relationship between CEO characteristics and the growth value of listed companies in Tehran Stock Exchange was investigated. For this purpose, 117 companies were surveyed during the period 1389-1395. Required financial data were extracted by referring to financial statements and financial software and classified, summarized and calculated by Excel software and finally analyzed by Eviews software. Regarding to the statistical methods performed at the level of 0.95, using regression test results showed that there is a positive and significant relationship between CEO tenure and company value, and the same is true in companies with growth opportunity. There is a positive relationship between CEO financial knowledge and firm value in high growth opportunity companies. In addition, no reliable evidence was found that there was a relationship between CEO duality and firm value with 95% confidence level for growth opportunities.

The purpose of this study was to investigate the effect of tax on bank transactions on equity, company and industry products.Due to the high level of dissatisfaction with the implementation of some financial and tax laws in the country, it is necessary to simplify the complexity of the current tax system. Therefore, simplifying the complexity of the tax system requires the amendment of some tax laws and regulations. The major issues in reforming these rules and regulations are simplifying the complexity of the current tax system, reducing tax expense and imposing a single-rate tax on bank transactions. This research was conducted in Tehran Stock Exchange companies. Since financial statements do not have statistical data for research variables, especially independent variables, a questionnaire was used to collect the research data. The questionnaire was designed for 60 shareholders, managers and experts selected by random sampling method. Data analysis was performed by structural equations (SEM). The results showed that the simplification of complexity in the banking tax system, the reduction of the cost of tax on bank transactions and the application of single-rate taxation on bank transactions affect the equity, company's products, and industry output, and this effect is high in all of the above cases.