فصلنامه دانش حسابداری مالی
سال هشتم شماره 3 (پیاپی 30، پاییز 1400)

The purpose of this study is to investigate the nature of the language of parliamentarians in relation to changes in the law of public accounting and also to investigate the role of language in legitimating such changes and also to examine the type of legitimation strategies used by parliamentarians.

The present research method is based on critical discourse analysis with Fairclough approach. The population of this research includes all discussions and discourses of the members of the Islamic Consultative Assembly in connection with the changes in the law of public accounting related to public sector accounting from 1986 to 2020 and 17 texts of the above negotiations from the official newspaper of the country as an example Based on the theoretical saturation sampling method has been selected.

Changes in the public Accounting Law of the country as the basis of public sector accounting have been legitimated under the influence of bureaucratic language of MPs and the power of MPs's language has been effective in such changes and they seek legitimacy by emphasizing rationalist and authoritarian strategies.

MPs' use of the bureaucratic language in implementing changes to the country's public accounting law indicates that they are trying to portray such changes in line with the public interest (Ligouri and Steccolini, 2018; 161) and try to gain public support by using the power of language and emphasizing rationalization and authorization strategies.

 Paying attention to the role of politicians' language in public sector accounting reforms and their strategies to legitimate the financial rules and regulations underlying public sector accounting are among the issues that have received less attention in accounting studies and can be effective in decisions and judgments of the users of public sector accounting reports.

The purpose of this study is to investigate the effect of economic policy uncertainty, information asymmetry, and investor reaction on surprise earnings and voluntary disclosure.

The study is a descriptive, correlational and post-event research that was conducted in 138 companies listed on the Tehran Stock Exchange during the period 2009-2018. The variables were extracted from the website of the Statistics Center and the Economic and Financial Database of the Ministry of Economy, as well as the new revenue software and the report of the Board of Directors, and analyzed by multiple regression method.

The study showed that economic policy uncertainty has a positive and significant effect on the asymmetry of investor information. In addition, economic policy uncertainty has a negative and significant effect on voluntary disclosure. There was also no credible evidence that economic policy uncertainty had a significant effect on the investor's response to earnings surprises.

The transient negative effect of economic policy uncertainty on voluntary disclosure of management reflects the opportunistic view of company managers that causes economic policy uncertainty to be used to achieve the personal interests of managers.

 In addition to developing the literature on economic policy uncertainty and the reaction of investors to surprise profits, this study also prompted financial and economic policymakers to seek to stabilize and create a safe investment environment, which one of the basic conditions is the economic development of the country.

Considering technological advances in IT environment and the growing importance of IT audit, the purpose of this study is to design a comprehensive model for IT Audit, considering the environmental characteristics, attributes and conditions surrounding the audit profession in Iran.

This study uses a qualitative approach and the grounded theory method and 30 interviews with experts in the auditing profession. Theoretical sampling method is used in this research and The sample was selected using the Snowball sampling method.

The research data were analyzed using open, axial and selective coding method, which is a component of the grounded theory approach with the aid of maxqda 2018 software and, finally, the integrated model of IT Audit is provided which resulted in the identification of 6 categories of causal conditions, 9 categories of phenomena/context, 14 categories of intervening conditions, 7 categories of action strategies and 8 categories of consequences related to the main phenomenon of research.

Based on the research findings and the proposed model, the consequences of performing IT audit in organizations include reducing the volume of audit documents and reducing time consumption in financial reporting, reducing audit risk, reducing time consumption in audit procedures, increasing audit quality, reducing human error, leaving the current situation, changing from the current situation to optimal condition and stabilization in optimal condition.

 Due to the lack of comprehensive research in Iran in this regard, the designed multidimensional model is the result of the views of various experts in this field and provides a comprehensive view on information technology auditing and the necessary mechanisms for its implementation in Iran, through which The target community recognizes their needs and seeks success and progress in this area.

The aim of this research is to find a model to explain the role of personality traits and leadership styles of management in the weakness of internal controls.

This research is an applied research with quantitative data. The big five components of Neo personality traits as well as the four leadership styles of Hersey and Blanchard are the independent variables of this research. Structural equations and partial least squares method have been used to test the research models. The research period is fiscal years 2019 and 2020 and the statistical sample includes 398 chairmen of the audit committees of companies listed on the Tehran Stock Exchange who have been selected using the screening sampling method.

The results indicate that Neuroticism personality trait and Telling leadership style have positive and significant effect on internal controls weakness and impact of Agreeableness and Conscientiousness characteristics and Selling and Participating leadership styles is negative and significant. There was no significant effect on Extraversion and Openness characteristics and Delegating leadership style.

The model designed in this research has high predictive power to explain the role of board’s personality traits and leadership style in internal controls weakness. Based on the proposed model, stockholders and other corporate governance top bodies, in selecting managers, are suggested to consider their personality traits, especially neuroticism, agreeableness and conscientiousness, and leadership style tendencies, including telling, selling and participating.

In this research, for the first time in Iran, the effect of personality traits and leadership styles of managers on company's internal controls weakness was investigated and the results help to develop behavioral financial literature, corporate governance and related theories.

The purpose of this study is to investigate whether trade credit can play an effective role in reducing the stickiness of costs or not? Also, can agency costs have a moderating effect on this potential relationship? In other words, can trade credit regarded as a control mechanism and considers as a governance mechanism?

Panel data regression was used to analyze the data and test the hypotheses. Data was refinement based on the requirement and availability of all variables. Therefore, data related to 185 companies listed on the Tehran Stock Exchange in a nine years’ period leading to 2020 was gathered.

The results of the study did not reject the research hypothesis that there is a significant effect of trade credit in reducing the stickiness of administrative and sales costs.  It also posits that when sales decrease, trade credit can accelerate cost reduction and prevent cost stickiness. Also, this effect can appear stronger in companies with higher agency cost.

The research results show that commercial creditors try to prevent the opportunistic behaviors of customers in line with their interests. The results also show sensitivity of creditors to inefficient use of resources with their available tools and collecting customers’ information.

This study showed that trade credit acts as a control mechanism. Therefore, corporate governance can require the manager in any business unit to make part of the financing through trade credit. Monitoring and directing the manager's behavior by creditors can benefit all stakeholders, especially shareholders who are affected by the conflict of interest.

The purpose of this study was to investigate the role of stock market development in promoting accounting concepts (including indicators; tax avoidance, accounting conservatism, political costs, financial helplessness and agency costs) 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 and 2019 (consisting of two periods of the capital market including the years 2006-2012 as a period The first and 2013-2019 as the second period) were studied and 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 the level of 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 accounting indicators, only the indicators of corporate political cost, financial helplessness and agency costs 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 decreasing effect of stock market development. On the other hand, the results confirm that the indicators of corporate tax avoidance and accounting conservatism were not affected by the development of the stock market in the second period of the capital market compared to the first period.

The results showed that the development of the stock market could have a significant effect on accounting indicators and the changes made in the second period of the capital market have been somewhat effective and have led to improvements in accounting concepts.

 Due to the lack of comprehensive research on the impact of changes in the country's stock market and the mechanisms of transparency in the second period of the stock market compared to the first period of the market, this study seeks to provide evidence of the development effect of the market. It is based on the concepts of accounting and to some extent seeks to examine the effectiveness of the changes made.

The auditor's professional identity is based on an attitude, which requires having an informed mind about the content and processes of the audit profession that is gradually being created as a career path for auditors. Based on this feature the auditor strives to have professional behaviors Choose the best strategy, both in negotiations and in their interactions with clients. The purpose of this research is auditor effectiveness attitudes in negotiating on the auditor objectivity analysis of the role of professional identity.

In this study, 390 auditors working in the Audit Organization and Private Audit Institutions participated, which was conducted during the second six months of 2018. The research instrument was a questionnaire and the analysis and partial least squares analysis was used to test the research hypotheses.

We find that the attitude of auditor efficiency in negotiation had a positive and significant effect on auditor objectivity. It was also found that professional identity attenuates the positive impact of the auditor's effective attitude on negotiation on auditor objectivity.

Self-efficacy in negotiation is one of the most effective behaviors based on negotiation standards that preserves the auditor's job position and responsible nature and contributes to enhancing the auditor's objectivity.

 The findings of this study not only fill the gap in the field, but also help policy makers and audit profession regulators make informed decisions

With the increasing of financial fraud and the negative impact this has had on capital market confidence, companies are facing a lot of pressure to prevent and detect financial fraud. In the present study, we try to evaluate the impact of managers 'ability on fraudulent financial reporting and then measure the impact of independent auditors' downward rotation on this relationship.

To conduct this research, the data of 105 companies listed on the stock exchange for the 11-annual period of 2009-2019 have been used. To measure fraud, the Zare genetic planning model (2015) and to measure the ability of managers, the data envelopment analysis technique based on Demarjan model (2013) has been used. Variables are controlled. It is noteworthy that to analyze the data with the help of Stata software version 14, after controlling the effects of the year and industry, logit regression has been used.

Findings from data analysis showed that the ability of managers has a negative effect on fraudulent reporting of companies. The data also show the reject of the second hypothesis of the research regarding the weakening of the relationship between ability and fraud in companies with the downward rotation of auditing firms.

According to the view of high-ranking companies, the ability of CEOs has a significant effect on the probability of fraud, which according to the findings of regression models of research hypotheses; this relationship is in a negative direction. Also, with the mandatory rotation of auditing firms in order to maintain the code of professional conduct, especially the independence of auditors by regulatory bodies, the downward rotation of auditing firms strengthens the relationship between the Managers’ ability and fraud.

The results of the present study, in addition to covering the existing research gap in this field, are a guide for planning regulatory bodies and regulatory organizations in relation to financial fraud. The innovative aspect of the present study is to examine the downward trend of independent auditors.

With the growth and development of the capital market and the demand and accountability of the business unit stakeholders to provide financial and non-financial information, many criticisms have been leveled at traditional financial reporting on inefficiency in evaluating the past and future of businesses. Therefore, the purpose of this study is to investigate the impact of environmental factors and social responsibility on market value during the life cycle of companies.

This research is a descriptive and post-event research and is also considered as an applied research in terms of purpose. In this study, 109 companies listed on the Tehran Stock Exchange during the years 1393 to 1398 were examined. After receiving the opinion of experts, the data of the questionnaire were classified into three areas of environmental factors, social responsibility and life cycle of companies and through modeling structural equations with the help of SMART PLS 3 software, research hypotheses were tested.

The results showed that environmental factors and social responsibility have a positive and significant effect on the market value of companies and the life cycle of companies has a mediating role in the impact of environmental factors and social responsibility on their market value, but the intensity of this role is minor.

According to the research findings, companies can increase the value of the company in the long run by investing in the field of social and environmental responsibility and disclosing these factors, in addition to fulfilling its mission to society and gaining social legitimacy.

The result of the present study is that it provides a more comprehensive insight into the field of environmental performance and corporate social responsibility and the development of theoretical foundations of corporate sustainability for stakeholders. It also makes strategic differentiation of companies and leads to better financial performance in the long run and survival of the company. The innovative aspect of this research is the use of company life cycle variable as a mediating role in corporate sustainability performance and its impact on the market value of companies.