فصلنامه دانش حسابداری مالی
سال هشتم شماره 2 (پیاپی 29، تابستان 1400)

This study identifies the new roles of accountants in the adoption of blockchain technology in accounting and financial reporting along with determining the weaknesses of this technology. In this regard, a systematic review of the literature in this field has been done in the Web of Science database from the beginning to 2020.

A total of 40 articles were extracted and the qualitative content analysis technique and 10NVivo software were used to analyze the data.

Several key application areas were identified along with the weaknesses and challenges of using blockchain in financial accounting and reporting. After analyzing the qualitative content by adopting a qualitative method and analyzing the content of 11 semi-structured interviews, it has modified the initial theoretical model and identified the factors affecting this technology in financial accounting and reporting. Finally, by collecting and analyzing 35 questionnaires by fuzzy Delphi method, he presented the final model and evaluated the views of experts regarding the determination of new roles of accountants and the identification of weaknesses in the use of this technology.

The results of the present study show that the main reason for accepting this new technology is the perceived usefulness as a result of a positive impact on the quality characteristics of information and accountants have new roles and tasks in their field of work. This technology also has weaknesses that should be Pay attention.                Contribution:This research helps to better understand the factors that accountants accept new techniques and their impact on the current intention and application of the system in the field of financial reporting.

One of the most tangible signs of information distortion is earnings management. Therefore, the study of the factors affecting it has changed from specific components of the company to general and institutional components. The rule of law, as one of the institutional variables that has an interdisciplinary structure and focuses on political, social and cultural issues, has also been used to explain economic and financial contexts. Therefore, the rule of law is important for the accounting profession, which is closely related to the economic and financial sectors of society. As a result, the aim is to study the relationship between the rule of law and earning management. In this study, data were analyzed 167 companies listed on Tehran Stock Exchange during the years 2006 to 2018 and the hypothesis was tested by separating industrial and political period. The results showed that the rule of law and earning management has a positive and significant relationship.The findings also suggest that the relationship between the rule of law and earning management has been stronger in companies operating in the political industry.While the change in the political period has not affected the relationship between the rule of law and earning management. The findings of this study show that the rule of law does not lead to less earning management.This may be addressed by weak law enforcement in areas such as investor protection, lack of transparency, and increased corruption, which require further studies. Contribution: This research can create a new research platform to use interdisciplinary concepts such as the rule of law in explaining financial and accounting issues.

The purpose of this study is to try to explore some issues related to oral history research on the role of the constituent elements of education in the development of accounting education in Iranian universities.

The research method of the present study is oral history with a content analysis approach, interpretive research paradigm and research method from the perspective of exploratory purpose. The method of data collection is non-structured interview with 21 experts and the beginning of accounting training. The stages of conducting this research include compiling research questions, collecting and coding data, writing analytical notes, recording ideas and interpreting data, writing and documenting.

The results led to the formation of a category communication network and six main categories related to the development of accounting education in Iranian universities were identified.

The findings showed that the elements of education (educator, learner, educational topics, tools, environment and educational facilities, educational resources and content, special considerations and quality monitoring and control system in Iranian universities) on the development of academic accounting It is effective. Contribution: This study explains the effective components on the development of accounting in Iranian universities from the perspective of components and elements of education and presents key issues in this field.

The prevalence and powerful consequencesof earning management, the decisive role of banks in the economy of eachcountry and their operational function in the field of accounting and financialreporting allow accounting studies to survey banking industry. Due to the lackof qualitative studies, the paper aims to identify and rank interventional andcontextual conditions and consequences of earning management in this industry.

The methodology of research is FuzzyDelphi and Fuzzy Analytical Hierarchy Process using an interview and aquestionnaire. Using snowball sampling, 15 experts in this industry wereinterviewed. Then the questionnaires of Delphi and pairwise comparisons weregiven to 23 people participated in the preparation, analysis and auditing offinancial statements of the banks. The time domain of this study is 2019 and2020. 

The effective interventionalconditions on earning management in the banking industry are as follows, respectively: "Economic environment pressure", "Factors involved in the level of financial transparency", "Industry-specific factors," and "Legal environment factors"; also, contextual conditions involve "economic", "cultural", "regulatory/legal" and "industry-specific" contexts, respectively. Furthermore, the consequences of this phenomenon are as follows, respectively: "Distortion of Financial Reporting", "SocialConsequences", "Economic and Monetary Market Consequences", and "Consequences of Impact on the Capital Market".

Becoming a culture of profit payment, bank survival motivation, special management motivation, quality of accountingstandards and legal motivation are the main conditions affecting the earningmanagement; also, its main consequences are accumulation of toxic assets, systematic corruption, sharp rise in inflation, and the increased informationasymmetry. Contribution: In addition to developing literatureand related theories, these findings can be useful for investors, The CentralBank, standard setters, inspectorates and auditors.

This paper aims to investigate the pricing of idiosyncratic volatility in the Tehran Stock Exchange. Moreover, it examines whether the explanations proposed by previous studies for the idiosyncratic volatility anomaly in the developed markets can be applied to the evidence obtained from the Tehran Stock Exchange?

the sample includes thefirmsthat have positive book values, the non-financial intermediaries, and the firms with the fiscal year ending on the last day of March. Tocalculate idiosyncratic volatility, the firms with trading days less than onece each month are excluded. The final sample consists of 48firmslisted in the Tehran Stock Exchange, over the period from 2008 to 2019. The hypothesis is examined by using the three-factor Fama andFrench (1993) model, the one-way portfolio sorting approach on idiosyncratic volatility, the two-way portfolio sorting on idiosyncratic volatility, and the five risk factor, and Fama and MacBeth (1973) cross-sectional regressions method.

suggests a positive and statistically significant relationship between the idiosyncratic volatility and the future stock returns. This result is persistent after controlling for the Fama-French three risk factors (excess market return, SMB, and HML), the short-term reversal factor, the preference for lottery-type stocks, and the momentum factor (Carhart, 1997).

there is no evidence of the idiosyncratic volatility anomaly in the Tehran Stock Exchange; therefore, the investors should take into account the idiosyncratic volatility in their investment decisions. Furthermore, none of the explanations in the literature can explain the idiosyncratic volatility positive premium on the Tehran Stock Exchange.

the idiosyncratic volatility anomaly was investigated mainly for developed markets and other developing countries. Moreover, the existing explanations about the idiosyncratic volatility anomaly have not yet been examined for the Tehran Stock Exchange. Therefore, this study aims to fill this gap to extend the literature on the emerging Tehran Stock Exchange.

Agency problems arise as a result of conflicts of interest between managers and shareholders. Auditing is seen as an effective way to limit the authority of managers in contractual relationships. The purpose of this paper is to examine the market competition, audit fee stickiness, and audit quality.

The subject of the study was based on the regression model of the combined data. During the period of 2008 to 2018, the data of the 72 companies accepted in the Tehran Stock Exchange were collected and used to test the research hypotheses.

The results show that the competitiveness of the audit services market has a negative and significant relationship with the upward stickiness. The results show that the insignificant relationship between the competition of the audit services market and the downward stickiness. Also, the relationship between upward audit fees stickiness and audit quality is significant. Finally, the results show the insignificant relationship between the downward audit fees stickiness and audit quality.

Based on the results of the study, it can be stated that higher competition leads to a change in the stickiness and thus, the downward price correction rate may reflect the limited bargaining power of the auditors over the clients that leads to a change in audit quality.
Contribution: Clients can bargain with the audit fee, anticipating a downward trend in audit fees. Also, auditors should be aware of the risks and opportunities associated with changes in audit fee factors, as there may be opportunities to increase the fee, reduce the audit work, or delay the fee reduction.

Measurement of financial literacy of various classes of society has been considered in many internal and foreign studies, but the evaluation of the financial literacy of the companies' managers has not been noticed especially in the national level. So, the present study was designed and conducted with the aim of evaluation of the financial literacy of the companies' managers and identifying the factors effective on it.

In the qualitative stage of the study, the components of managers' financial literacy have been identified using phenomenological method and after being verified and weighted, the managers' financial literacy questionnaire was codified and approved by the experts. Then, in the quantitative stage of the research, using cluster sampling method, the questionnaires were distributed among 229 managing directors and members of the board of directors of the selected companies and the collected data was analyzed using appropriate statistical techniques.

The findings of the qualitative section indicates that the components of the managers' specialized financial literacy include analysis and identification of the financial statements, familiarity with the rules of insurance, labor , taxation, banking, cheque , money laundering, export and import and capital market. The results of testing hypotheses in the quantitative section also indicate inefficiency of managers' financial literacy in the general and private financial literacy domains. Some factors including educations, management record, the size of the company and passing financial courses may influence the managers' financial literacy.

The results showed that the managers lack sufficient financial literacy especially in the specialized domains and they are required to appropriately increase their financial skills in the specialized domain.

The present study has presented an appropriate instrument for evaluation of the managers' financial literacy with a qualitative phenomenological approach for the first time in Iran and this may be a starting point for performing new studies in this domain.
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