نشریه دانش حسابداری و حسابرسی مدیریت
پیاپی 40 (زمستان 1400)

According to lifecycle theory, institutions behave financially and economically at different stages of the lifecycle;This means that the financial and economic characteristics of an institution are affected by a stage of the life cycle in which the institution is located and at different stages of its life, such as product lifecycle, resources are consumed, so it is necessary to cost and manage costs.The present article aims to introduce a new approach in this field, has an innovative feature and can be considered in the field of idea generation.The life cycle of institutions is an essential factor in management, because all institutions, like living organs, have a life cycle, and face unique challenges at all stages of the development of the institution.The scientific approach of this research is philosophical and its theoretical foundations are of the type of extension research which was carried out by the method of historical cognition.The method of collecting its scientific resources is a library based on theoretical literature and research background, in the analysis of which the content analysis model was used.The results and findings of the study show.First, a theoretical model called the Financial Marketing Blend in the context of the Enterprise Life Cycle, similar to the Marketing Blend used to understand the product life cycle is essential for life cycle costing and marketing blending issues.Cost management is very important and inevitable for cost management and engineering and secondly, within the framework of the proposed model, appropriate strategies in the costing process can be identified.

Implementation of Direct Subsidy System and Earnings-Based Accrual Management in Political Economy Theory (Empirical Evidence: Tehran Stock Exchange) The present study investigates the effect of establishing a direct subsidy system on accrual-based earnings management within the framework of political economy theory. The statistical population of the present study is Tehran Stock Exchange, which 173 companies were selected as the sample of the study from 2006 to 2019 period. In order to perform statistical analysis in the present study multiple linear regression method with panel-effects method was used. Findings from the analysis of research data show that accruals based earnings management has increased in the period after the establishment of direct subsidy system. Based on the findings of the present study, it can be concluded that subsidizing targeting plan has reduced the profitability of companies and increased accrual-based earnings management through cost pressures on producers. 

In previous studies, the existence of negative equity in companies has received less attention. because these companies are in a relatively small category in terms of capital markets. Therefore, the present study aimed to study the role of collateral value of assets and the characteristics of intangible assets in creating a negative value of equity. The method of this research is descriptive and correlational based on composite data and the statistical population includes companies listed on the Tehran Stock Exchange in the period of 2009 to 2018. Using the elimination screening sampling method, 108 companies were selected as a sample. Data analysis was performed using fixed effects hybrid data regression (Panel) and Eviews 9 software and the results showed that underestimation of collateral value of assets and intangible assets play a significant role in the probability of becoming Companies with negative equity do not have. Also, the liquidity and quality of intangible assets do not increase the likelihood of becoming a company with negative equity, but working capital management and operating cash flows between companies with negative equity and companies with positive equity are significantly different.

Some companies voluntarily disclose additional information in addition to disclosing minimum information in accordance with relevant standards and other laws and regulations. Voluntary disclosure or ethical disclosure is the disclosure that companies make in addition to the mandatory disclosure requirements. Information disclosure is always one of the most important factors in reducing agency problems and information asymmetry. In addition, adopting policies based on transparency and information disclosure is one of the most important factors in the process of optimal and desirable corporate governance. One of the most important benchmarks of corporate transparency in the present era is attention to social issues, sustainable development and sustainability. In this regard, the present study examined the relationship between dimensions of corporate power in voluntary disclosure of non-financial information and corporate sustainability performance. The statistical population of this study included all companies listed in Tehran Stock Exchange from 2008 to 1986 and the sample was selected through systematic elimination from the statistical population. According to the specified conditions, 112 companies were selected as the statistical sample of this study. It is worth noting that the hypotheses were tested by designing multivariate regression models. The results showed that firm strength as a moderating variable enhances firm performance.

One of the requirements for economic growth and development is access to transparent information for all stakeholders. Companies that do not have transparent and acceptable financial reporting are exposed to credit risk and lose shareholder confidence. Transparency and disclosure of information reduces uncertainty, thereby reducing expected returns and thus cost of capital that can help companies to grow, develop and improve continuously.Disclosure of financial and non-financial information is one of the most important tools for organizations to be held accountable. In addition, corporate executives by fully disclosing information, including voluntary disclosure of non-financial information, can reduce information asymmetry, which is one of the key elements of agency theory. In this regard, the present study examined the impact of regulatory mechanisms on voluntary disclosure of non-financial information. For this purpose, the data of 102 companies listed in Tehran Stock Exchange during the ten-year period from 2008 to 2016 were used. The results showed that reinforcing regulatory mechanisms increased the voluntary disclosure of non-financial information.

The main objective of this article is to describe and explain the status of strategic management accounting from a technical-managerial view at different levels of business strategies and based on the various industries. This study has an applied-developmental nature and is in the survey-exploratory research. The research data were collected from semi-structured interviews and questionnaires were designed and distributed among Chief Executive Officers of 75 firms and research data analyzed by mean and variance analysis. Results show the relationship between business strategies and strategic management accounting is strong and positive. Firms use more strategic management accounting practices to implement market-level strategy. In operational-level strategy, techniques including research and development, risk management and target costing, in market-level strategy, techniques including profitability analysis of product portfolio, resource and capability analysis, and competitor analysis, and in corporate-level strategy, techniques including industry foresight analysis, and SWOT have the highest average usage. Also, managers use the value chain analysis at all levels of business strategy. In the importance test, more than ninety percent of the techniques used are important at all levels of the business strategy. Also, the use of some strategic management accounting practices is different in the various industries.

This study According to Theory Sustainable Development investigated the performance level of companies from the perspective of environmental disclosure and social responsibility by analyzing the data of 80 companies listed in Tehran Stock Exchange during (2013-2018). 207 Indicators were identified and then in the form of of a questionnaire were surveyed for the two variables of social responsibility and environmental disclosure based on their dimensions (economic, social and environmental for social responsibility and material inventory, energy consumption, water, environmental diversity, emissions, wastewater and waste, products and services, Compliance, Overall, Suppliers of Raw Materials and Environmental Complaints for Environmental Disclosure). The opinions of relevant experts were used to confirm these indicators. Confirmatory factor analysis was used to achieve the final indices, and 24 indices were eliminated and 183 indices were extracted from corporate financial statements. Required data were then collected by referring to stock exchange information, Codal site information and board reports and then analyzed by fuzzy modeling using Expert choice software. The results showed that only 23% of the surveyed companies had higher than average performance on social responsibility and environmental disclosure, among them, Iran Khodro has achieved the highest performance in the automotive industry and in the manufacture of automotive pieces.

In the comprehensive profit management model, the primary purpose of financial accounting is to provide useful information for investors to predict the performance of the economic unit. Understanding earnings management is important for users of financial statements because it assesses current economic performance, predicts future profitability, and determines company value. Critical thinking in accounting can be expressed in the emergence of qualitative features of accounting information such as impartiality, objectivity, and honest expression that exist within the conceptual framework of financial reporting in most countries. Finally, critical thinking is the rational reasoning of what people believe and what they do. In the comprehensive profit management model, the primary purpose of financial accounting is to provide useful information for investors to predict the performance of the economic unit. Understanding earnings management is important for users of financial statements because it assesses current economic performance, predicts future profitability, and determines company value. Critical thinking in accounting can be expressed in the emergence of qualitative features of accounting information such as impartiality, objectivity, and honest expression that exist within the conceptual framework of financial reporting in most countries. Finally, critical thinking is the rational reasoning of what people believe and what they do.

 The main purpose of this article is to predict fraudulent financial statements using the CRISP approach. The preliminary data analyzed in this study are from the statistical sample of 164 companies admitted to Tehran Stock Exchange during the period of 2015-2018, which were selected by systematic elimination sampling. The independent variables affecting fraud in this study included 40 financial and non-financial variables that were selected based on antecedent research. Finally, data on variables collected by the library method, based on Crisp approach, to determine the weight and specificity of important variables to the Shannon entropy model and to predict cheating in the top four techniques among intelligence techniques. These techniques include 2 decision trees, neural networks, support vector machines, and the adiabatic hybrid backup vector machine. Using the Shannon entropy out of the 40 research variables, the top 27 variables were identified based on the information profit attribute, which identified the variable cumulative earnings-to-sales ratio as the most important variable in predicting financial statement fraud. After applying the Crisp approach, the results showed that all techniques were capable of detecting financial statements at a relatively high level, and the proposed technique of Adaptive Backup Vector Machine in the training phase with an accuracy rate of 81.69% had higher accuracy and evaluation ability than the other techniques. And this technique correctly identified 82% of fraudulent and non-fraudulent financial statements in the year 2018.

Recent advances in positive psychology have been beneficial to organizations, managers, and employees, and have created a new, different, and practical approach to developing individual, group, and organizational capacities. On the other hand, it is essential for auditors to increase their judgment skills. The aim of this study is to investigate the effect of positive thinking on the professional judgment of auditors. According to the purpose, the present study is of applied type and in terms of research implementation method, it is a description of correlation type and the data measurement and collection tool has made a researcher-made questionnaire. The statistical population consisted of 91 experts in the community of official accountants and were selected using convenience sampling method.Smart-PLS software was used to analyze the hypotheses. The results showed that individual factors affect the positive thinking of auditors and positive thinking of auditors on professional factors and professional factors on the progress and development of auditors.The results also show that positive

Money laundering is an illegal activity in which the proceeds of wrongdoing enter the global economy and gain legal legitimacy. The effects of money laundering on the economy can be mitigated by planning programs and solutions. This phenomenon causes serious damage to a country's economy in the long run, and the existence of money laundering in a country's economy indicates a structural weakness in that country's economy. Therefore, the purpose of this study is to predict the causal relationship between the structures of the board and the audit unit (status of the audit unit, risk of fraud detection, auditor ability and motivation and the rules governing financial reporting) and money laundering risk of organizations. The statistical population of this study includes company managers, auditors and university faculty members (experts in the field of capital market, banking and auditing) and a standard questionnaire was used to collect data. After performing the reliability and validity tests of the sample data, the relevant analyzes were performed based on the structural equation modeling approach. The results showed that the money laundering risk of organizations is affected by the structures of the board and the audit unit (the status of the audit unit and the risk of fraud detection).

This effective research has been done in focusing the auditing market based on accounting decision making style. The hypothesis research was experimentally analyzed by structural equivalence modeling method using Smart PLS software The results showed that the audit market plays an important role in maintaining the transparency and proper functioning of capital markets. The structure of the market creates a diverse tendency to focus on the auditing market that also reflects the extent to which companies in the market have been proven to be affected. The audit firm rating is another factor in the focus of the auditing market that provides the least effective factor in this market to your account and makes the market suitable if you are ranked to the right of the firm, but if you want to have this feature, because the right quality for your effectiveness is the flow of real information help. The market shares of the auditing firm, which is related to the employers in various ways and acts as a good level in the accounting level of your business characteristics and capacity, if there is another factor that increase the level of control over the control market.

In accounting systems, accrual accounting items are considered as an essential element in achieving the main objectives of financial reporting. However, many researchers believe that there is not enough understanding of the process of emerging accruals. The aim of this study is to understand whether cash-flow changes, serial correlation in cash-flow changes, and operating cash cycle, which capture the timing and matching properties of cash flows add any incremental explanatory power to various accrual models, this issue has been neglected in all models of accruals. In order to answer to the research question by adding timing and matching properties of cash flows as serial correlation indicators to the models for predicting accruals such as: The Jones (1991) model, the McNichols (2002) model that combines the Jones (1991) model with the Ball and Shivakumar (2006) model that considers the asymmetric loss recognition in accruals. In this regard, 121 companies listed on the Tehran Stock Exchange were selected and tested between 1388 and 1397(Iranian calendar). The test results showed that accruals and cash flow changes have a negative and significant relationship, and when the serial correlation of cash flow changes are more negative, this inverse relationship increases. The research results also confirm the existence of a positive relationship between accrual items with revenue changes and the operational cash cycle.The above findings indicate that adding timing and matching properties of cash flows to the Jones (1991), McNichols (2002) and Wing and Shivakomar (2006) models can improves the explanatory power of these models.

The purpose of this study is to investigate the effect of moral decision making, disclosure and profile of Eysenck personality on the moral intensity perceived by public sector accountants. This research is a quantitative research and its data collection is through survey. The statistical population of the research consists of accounting staff of Sari public sector in2019. For this purpose, 250 questionnaires were sent to public sector accountants to examine the impact of ethical decision-making factors, disclosure, extraversion and neuroticism. The results of testing the hypotheses using the structural equation model show the positive and significant effect of extraversion as well as the negative and non-semantic effect of moral decision, disclosure and neuroticism on perceived moral intensity. The results of prioritizing these factors also indicate that the variables of extraversion and neuroticism have the greatest impact on perceived moral intensity. Therefore, in order to increase accountants' perception of moral severity, it is important to pay attention to strategies such as implementing ethical training programs and personality psychology training programs in universities and organizations can have a positive effect on moral severity. It is also necessary for individuals and society to be exposed to disclosure.

The main challenge of the corporate governance system of banks is the need for a superior auditing system to perform the integrated auditing expected of all stakeholders and supervisors, considering the maturity, risk, Coso and Basel Committee in this study, called composite auditing. From this research, the explanation of the Critical effective factors of audit success, internal banking and audit approach (MRCB). This research is descriptive-survey in terms of type and applied-developmental goal and in terms of contextual-exploratory method. Research data collection method includes library, interview and field method and statistical population including banks and financial and credit institutions and sample population including, community of experts 16 people and sample population 62 people through Classification-random statistical sampling between experts, supervisors, managers, auditors and statutory auditors of banks. Research stages include; A theoretical study with Delphi method in three rounds and a quantitative research with Bernoulli distribution test, Chi-square, factor analysis and Friedman. The research findings lead to the explanation of the critical effective factors for the success of internal audit of banks in the internal and external dimensions of the organization, in four sections: environmental factors, including; Strength 17, weakness 16, opportunity 21 and threat 17 factors, which according to these factors with unique characteristics of organizational dimensions can meet the expectations of all stakeholders and banking supervisors and lead to the internal audit of banks and for future research in the field. The excellence of the internal audit profession will be useful in Iran and the world

The purpose of accounting is to provide useful information for making economic decisions. Therefore, accountants have a serious responsibility to society. A distinctive feature of the accounting profession is the acceptance of duty to society and having a high degree of conscientiousness and honesty. Thinking style and personality traits influence the information processing process and judgment. The purpose of this study is to investigate the effect of personality traits and thinking style of certified public accountants on the observance of ethics and professional behavior of certified public accountants. This research is applied in terms of purpose and descriptive-survey in terms of nature and method. The statistical population of the present study consists of 101 certified public accountants with a history of more than 5 years who have a disciplinary record. Sampling was done by simple random method and 80 people were determined. The data collection tool was a standard questionnaire whose reliability and validity were checked and confirmed. Structural equation modeling and Smart PLS software were used to test the research hypotheses. The results show that people with flexible personality traits and people with holistic and open-minded thinking are not able to observe the ethics and professional behavior of certified public accountants, while partisan, agreeable and conservative people can have the most positive effect on the observer. Have the ethics and professional conduct of certified public accountants.

The importance of recognizing cultural factors is as much a mystery of competition today as it is a precursor to globalization. Therefore, in a global system, one must understand the differences between cultures and make decisions according to that culture. The relationship between cultural factors (individualism and collectivism, feminism and masculinity, power gap and uncertainty) is examined and analyzed using existing research and studies. In this research, after collecting completed cultural questionnaires, they attempted to cluster using self-organized network algorithm clustered cultural scoring maps first (1) using Hofstede cultural dimension questionnaires. Includes: masculinity versus feminism; 1) individualism vs. collectivism; avoiding uncertainty; and trained power distance and then (2) four types of decision making including: decision making style Guiding Analytical decision making style; Perceptual decision making style; and ) Behavioral decision making style are associated with the map. In other words, we first clustered all types of stock investor cultures, and then four decision styles with clusters of effects were examined. In this way, we were able to freely examine our organizing network to identify different shapes or combinations of effectiveness, and then examine internal control structures individually, thus creating a culture of a certain level of We base the decision, we identified. The empirical evidence from this study suggests that decision styles have different relationships with the four cultural dimensions. When examining cluster details, the relationship between components and effectiveness becomes more complex.

Previous professional experiences and social identities of members of the audit committee can influence the performance of the committee and therefore affect important components such as the quality of financial reporting and internal controls. Therefore, the aim of the present study is to investigate the relationship between the social identities of the members of the audit committee of companies and the restatements of financial statements and internal control weaknesses. To achieve the purpose of the study, the composite data of 114 companies listed on the Tehran Stock Exchange in the period 2012-2020 were analyzed using multivariate logistic linear regression. Findings showed that the social identity of the members of the audit committee has a negative and significant effect on the quality of financial reporting with the alternative of financial statements restatements. Also, the social identity of the members of the audit committee has a negative and significant effect on the quality of financial reporting with the alternative of internal control weaknesses. Based on these findings, it can be said that the use of a strong audit committee with a high social identity in companies will greatly reduce the possibility of presenting inaccurate and distorted financial statements and improve the quality of the information provided and reduce the number of times financial statements are presented, and reduce the internal controls weaknesses through more effective monitoring of the effectiveness of internal control systems.

The relationship between different risks in the banking industry is very important due to the nature of their operation and the effect of companies' risk of helplessness on credit risk of banks and the possibility of crisis in them is one of the most important topics considered by the banking industry during financial crises. Therefore, based on this argument, the present study investigates the contagiousness of companies 'financial distress risk on banks' credit risk. For this purpose, to measure the contagiousness model of financial distress risk, Akhtar and Dali (2017) theory of limit value was used. The hypotheses were tested using the statistical method of regression analysis with composite data using the information of 106 companies listed on the Tehran Stock Exchange during the years 1393 to 1398. The findings of the research hypothesis indicate that the risk of financial helplessness of the Iranian banking system is transmitted in the form of credit risk.

Judgment is a process in which people think and comment on aspects of issue to be decided. Wrong decisions are often result of wrong judgments. Auditing is one of the professions that use judgment in decision-making processes. However, halo effect affects the auditor's perception as a decision maker, which reduces power of reasoning and analysis in decision making. In this regard, purpose of this study is to investigate halo effect on auditor’s judgment. The research period was 1398 and data needed to research were collected by distributing questionnaire among community of certified public accountants. Accordingly, data obtained from 122 supplementary questionnaires were analyzed using structural equations and smart PLS software. Findings show that halo effect has an effect on audit judgment and also code of professional conduct and personal characteristics play a mediating role in relationship between halo effect and audit judgment.However, halo effect affects the auditor's perception as a decision maker,

Leadership style is the manager's attitude toward his or her role and employees. Individual effectiveness also indicates the individual's performance in the organization, how the individual performs his duties, and the extent to which the individual's goals are achieved. Organizational identity is based on the institutionalization of features, goals and the success of the organization is demonstrated by the employees and the feeling of belonging to it.Therefore, this study examined the relationship between leadership styles (liberal, integrative and command) with organizational identity and individual effectiveness of audit firms in 1398.The research method is descriptive survey. The statistical population of this study is Managers of audit firms in governmental and private sectors. Questionnaire (Salzman & Enderkulk,) is used to measure leadership style, Sherer et al. and Gary et al questionnaires are used to measure individual effectiveness, and Van's questionnaire to measure organizational identity. Structural equation method was used for data analysis by SPSS and PLS software. Research findings show that in both the governmental and private sectors, the use of command and liberal leadership style improves and promotes identity. but command leadership style is more influential than others styles in improving the identity of the audit institutions and less command leadership style in audit institutions of private sector and in contrast, the liberal leadership style is more evident in the private sector of audit institutions rather than in the governmental part. Also, there is a significant relationship between organizational identity variables and individual effectiveness in audit institutions, specially private sector.

Auditing as a knowledge of experience and skill that in the path of growth from two perspectives of knowledge and professionalism is always intertwined in various dimensions with the environment and society of the organization and the company and in the path of constructive development and interaction with many actors and networks and networks. And interaction is the theory of actors pays attention to the relationship of variables and the relationship between them. Management auditing will, in fact, play a decisive role in the fate of a business. The theory of the network of actors, which is the development of a broader current of the school of social constructivism and technology, examines the social and technical dimensions simultaneously, creating, surviving and stabilizing networks consisting of human and non-human components (individuals, organizations, software and Considers communication hardware and infrastructure standards). Accordingly, the present study seeks to explain the role of management audit information in the strategy formulation process based on the actors' network structure approach. Therefore, data were analyzed by distributing a questionnaire among 250 auditors. The results showed that management audit information and strategy formulation process have a significant relationship with links between actors in the field of wider network structure. The findings also indicate that management audit information and strategy formulation process have a significant relationship with the structure of non-random networks.

Critical discourse analysis is a new approach in discourse analysis that in recent decades, it has been used in a wide range of research in the fields of literature and psychology. Central to this type of analysis is that discourse is an important form of social functioning; discourse is an important form of social function that reproduces and changes knowledge, identities, and social relationships, including power relations. This research aims to evaluate efficiency of mutual funds by the method of data envelopment analysis and to evaluate Ideological representation of financial reporting in mutual funds by critical discourse analysis.. The interval is begun from 2018 until the end of the spring of 2020 and all stock mutual funds form the statistical society. Also 35 mutual funds is a statistical sample. The results show that the average number of positive and negative words is significantly different between the two groups of high efficiency mutual funds and low efficiency mutual funds.

The purpose of this study is to investigate the relationship between audit quality and earnings management in the listed companies of Tehran Stock Exchange. In this study, we used criteria such as tenure, size, expertise, and independence of the auditor. Financial Statements, Independent Auditors' Reports and accompanying financial statements of 120 companies listed in Tehran Stock Exchange from 2013 to 2016 during the 5 year financial period using regression analysis method Multivariate analysis was performed using Eviews software. The results of each of the research hypotheses showed that there is no significant and positive relationship between tenure and auditor's expertise with earnings management in the listed companies of Tehran Stock Exchange, if the size and independence of auditor as quality measurement criteria. Applying Audit The results showed that there is a significant positive relationship between the size of the auditor's independence and earnings management in the listed companies in Tehran Stock Exchange.

Provide an optimal model of internalcontrol with emphasis on the role of criteria Guidance system: artificial intelligence approachAbstractInternal controls are a process that is performed in order to achieve reasonable assurance of the achievement of organizational goals. Considering the role of corporate leadership in the optimal use of resources, accountability, respect for stakeholder rights and financial transparency, increasing trust in internal control is considered. The purpose of this study is to identify the factors affecting the desired internal control in companies listed on the Tehran Stock Exchange. For this purpose, the data of 166 companies during the years 1390 to 1397 were used to test the research hypotheses. Variable selection test performed using artificial intelligence algorithm to analyze neighboring components has shown that among the criteria of the management system, the ratio of non-executive managers, the ratio of institutional owners, the expertise of the audit committee to explain the desired internal control of companies, and also for forecasting. Weaknesses in the internal control of the company in the next year, the Chad legalistic algorithm method was used.