مجله پژوهش های کاربردی در گزارشگری مالی
پیاپی 18 (بهار و تابستان 1400)

Inspection clauses are one part of the independent auditor and statutory auditor's report. The place of the inspection paragraphs following the opinion paragraph is as a report on other statutory auditor duties in the independent auditor and statutory auditor's report. In this section, the inspector mentions cases of noncompliance with the Company Law and the Company Statute. The purpose of this study is to identify factors affecting on the disregard of general assembly towards inspection clauses in the independent auditor and inspector legal report. This research is a descriptive-survey and the data were collected through a questionnaire. The Iranian CPAs and board members of listed companies constitute the statistical population of the study. The population size was 4310 people and the sample size was 352 people that identified using Cochran formula. The results indicate that the commercial laws and regulations, the non-response of the capital market to inspect clauses, the ineffectiveness of inspections, as well as the political and economic conditions, are factors affecting on the disregard of general assembly towards inspection clauses. However, the social and professional restriction is not a determinant factor

It’s necessary for Iran, to reform Its tax system, So they start "Tax Comprehensive Plan". Tax Comprehensive Plan is one of the super national projects and Its one of the largest projects based on information and communication technology (ICT). So, the purpose of this study is to explain the barriers of using information and communication technology (ICT) in taxation based on the views of tax officials and corporate executives and compares it. In this study, tax agents and corporate executives and accountants were surveyed about the barriers to using information and communication technology for taxation through a questionnaire.  The findings indicate that the barriers to using information and communication technology for taxation are: Organizational Barriers, Human Resource Barriers, End User Barriers, Policy and Regulatory Barriers, Political Barriers, Software Barriers, Strategic Barriers, Technological Barriers, Social and Cultural Barriers, Infrastructure Barriers, Financial Barriers. So by making the necessary arrangements to remove organizational barriers, human resource barriers, end-user barriers, policy and regulatory barriers, political barriers, software barriers, strategic barriers, technological barriers, social and cultural barriers, infrastructure barriers and financial barriers can be a major step towards improving the use of information and communication technology in the tax system.

The purpose of this study is to investigate the ability of managers on the value relevance of earnings with respect to the role of corporate governance and product market power. The statistical the population of this study is all companies listed in Tehran Stock Market, in which 102 companies in the period 2012 to 2019 have been selected by systematic elimination method. For data analysis and hypothesis testing, multivariate regression model based on compound data is used. The results of estimating the research model indicate that the ability of managers has a positive and significant effect on the value relevance of earnings. The findings also showed that when corporate governance is weak, the effect of managers' ability on the value relevance of earnings increases. In addition, when the market power of the product is strong, the effect of managers' ability on the value relevance of earnings does not increase.  In general, these findings indicate that highly capable managers increase the value relevance of accounting information in capital market valuation.

Recent empirical studies show that the accounting information contained in the current financial statements does not have a reliable basis for predicting the future performance of companies and key indicators affecting the value of the company such as business model in the traditional accounting model are not reported. The aim of this study was to analyze and evaluate the fit of the measurement and structural model the criteria for disclosure of information of business models. In this descriptive correlational study, 196 people were selected from university professors and experts in the field of finance and business by Cochran sampling method. Data analysis algorithm by partial least squares method was used which includes: measurement models fitting, structural model fitting and the overall fit of the model to assess the criteria for disclosure of information of business models. Fitting of all three parts of the data algorithm and the results of confirmatory factor analysis also showed the desirability and acceptability of the latent structure at the level of criteria. According to the results of the present study, it can be said that the criteria of information disclosure of business models have an appropriate measurement and structural model fit and it can be used to measure and identify the criteria of information disclosure of business models. The results of the research can be considered in the long-term and accurate planning of actors and players influencing the accounting profession to improve the financial reporting system of companies and promote the profession in the future.

The main purpose of this study is to investigate the effect of managers' ability on the consequences of corporate opacity in companies listed in Tehran Stock Exchange. Research hypotheses based on a statistical sample consisting of 106 companies during a 9-year period from 2010 to 2018 were tested using multivariate regression models. Demerjian & et al. (2012) model was used to measure management ability and to calculate the corporate opacity, the criteria of the index rate of lack of transparency in company information, trading volume, the price difference in company stock trading, earnings forecast error and discretionary accrual items were used. The results show that there is a negative significant relationship between managers' ability with index rate of lack of transparency in company information, the price difference in company stock trading and earnings forecast error. Also, there is no significant relationship between managers' ability with trading volume and discretionary accrual items.

The main purpose of this study is to identify and rank the factors affecting the financial stability of companies listed on the Tehran Stock Exchange. In order to identify the factors affecting the financial stability of companies, while reviewing the studies, semi-structured interviews were conducted using the qualitative method of theme analysis. Experts interviewed: 20 university professors, CEOs and senior auditors with accounting and management degrees. A review of the literature, research, and interview results reveals five main themes that categorize the factors affecting financial stability in companies. In this study, key factors have been identified and then the fuzzy Delphi technique has been used to rank and find the degree of importance of the factors. The results showed that performance factors, resource management, financial structure, liquidity and finally the characteristics of the company are effective in the financial stability of companies, respectively.

The purpose of this study was to investigate the role of stock market development on promoting financial reporting indicators (including; financial reporting quality, level of corporate social responsibility disclosure, corporate governance, audit quality and readability of financial statements) in companies listed on the Tehran Stock Exchange. For this purpose, five hypotheses to study this issue were compiled and data related to 140 member companies of the stock exchange for the period between 2006 to 2019 (consisting of two periods of the capital market, including 2006-2012 and 2013-2019) Were analyzed. The research regression model was investigated and tested using panel data method with fixed effects approach. The results showed that in the second period of the stock market compared to the first period, due to increased supervision and transparency, the establishment of regulatory mechanisms such as the audit committee, the growth of disclosure requirements in the stock market and move towards more international financial reporting standards Among the financial reporting indicators, financial reporting quality indicators, the level of corporate social responsibility disclosure and audit quality are affected by the development of the stock market in the second period of the capital market compared to the first period and are affected by the increasing effect of stock market development. On the other hand, the results confirm that the indicators of corporate governance and readability of financial statements were not affected by the development of the stock market in the second period of the capital market compared to the first period.

After the spread of financial reporting according to international standards in the world, in 2016, the Auditing Organization as the custodian of accounting and auditing standards in Iran adopted it. However, financial statements of corporates are still prepared in accordance with national accounting standards. This seems to indicate that the requirement has not been effective without regard to barriers and infrastructure, which itself emphasizes the need for the present study. In this study, based on a survey conducted among four groups of respondents including banks, bank auditors, regulators and academic experts and researchers, an attempt has been made to identify barriers to the implementation of international financial reporting standards at the level of banks in the country. Based on systematic review, a questionnaire consisting of 35 items was designed and 119 questionnaires were sent to the target population. The received answers were analyzed using fuzzy logic. Findings show that the main obstacles include Iran's economic characteristics, structural problems and business model of banks, existing information infrastructure and information technology, inadequacy of some laws and regulations and insufficient supervisory capacity, and their removal requires major reforms at the macro level, banks and regulatory bodies.

The objective of this study is to scrutinize macro impediments of implementing fair value accounting (FVA) in Iran’s banking industry. Fair value is an inseparable part of international financial reporting standards (IFRS). Global experiences show that with nature of banking business and large portion of financial instruments, it would be much more difficult to implement FVA in banking sector. Also it seems that the characteristics of Iran’s economic environment in conjunction with Reba-free banking rules adds more to the complexity of transition to a fair value basis. This clearly indicates the importance of evaluating different aspects of implementing FVA and identifying its impediments. This study used a survey to obtain expert viewpoints (109 sent questionnaire with 90% rate of return). To analyze the data we use fuzzy logic and TOPSIS method.  Findings show that, characteristics of Iran’s economic environment, inefficiency of markets and inadequacy of professional judgment are substantial macro impediments. Moreover, enhancing supervisory mechanisms, developing a specialized valuation body and using valuation standards are necessities of implementing fair value accounting in Iran’s banking industry and Compliance with ifrs requirements. Given that the effects of applying fair value in the banking industry will be widespread, the move toward fair value must be made with the utmost care, caution and timeliness.