نشریه چشم انداز حسابداری و مدیریت
سال چهارم شماره 51 (زمستان 1400)

From an agency perspective, disclosure of value relationship information reduces uncertainty about a company and affects stock fluctuations. The use of agency theory also confirms the relationship between disclosure of prospective financial information and stock return fluctuations. The purpose of this study is to investigate the effect of corporate reputation and institutional ownership on the relationship between future information disclosure and volatility of stock returns in companies listed on the Tehran Stock Exchange. Using statistical sample information including 114 companies listed on the Tehran Stock Exchange during the years 1391 to 1397 and testing research hypotheses using multivariate linear regression model and composite data using the ninth version of Ives software will pay. Research findings show that institutional ownership affects the relationship between disclosure of forward-looking financial information and volatility of stock returns. Also, the company's reputation does not have a statistically significant effect on the relationship between future information disclosure and stock return volatility.

The present study investigates the relationship between CEO degree and economic uncertainty with investment sensitivity to cash flow in companies listed on the Tehran Stock Exchange. For this purpose, two hypotheses are developed to investigate this issue and are tested on data related to member companies of the Tehran Stock Exchange for the period (7 years) 1393-1393. The sampling method in this research is systematic elimination and the number is 148 companies (1036 financial years of the company). This research is applied in terms of purpose and semi-experimental in terms of research design, because in the quasi-experimental (non-experimental) research method, the researcher studies the relationships between variables that he has not manipulated, and how they have happened in the past. It observes them on the desired variables and is descriptive in nature and method. Also, the multivariate regression method developed from the research results showed that there is a direct and significant relationship between the CEO's degree and the sensitivity of investment to cash flow. The results also showed that there is a direct and significant relationship between economic policy uncertainty and investment sensitivity to cash flow.

The purpose of this study is to identify the impact of transformational leadership on organizational commitment with the mediating role of procedural justice and the moderating role of job growth opportunities. This research is applied in terms of purpose. In terms of research method, survey method was used. In the theoretical part, in order to collect the required information according to the research topic, the library method was used. Field data were collected by distributing a questionnaire among central insurance employees. In this study, descriptive and inferential statistical methods were used to analyze the data obtained from the questionnaire. The results of 110 samples showed that the effect of procedural justice on the effect of transformational leadership on organizational commitment has a mediating role is significant. The role of job growth opportunities The impact of procedural justice on effective organizational commitment is significant. But the impact of transformational leadership on organizational commitment through procedural justice was not significant with understanding effective job growth opportunities.

This study investigates the mediating role of high performance work systems on the relationship between transformational leadership and organizational citizenship behavior. This research was applied in terms of purpose and survey method was used in terms of research method. In the theoretical part, in order to collect the required information according to the research topic, the library method was used. Research field data were collected by distributing a questionnaire among central insurance employees. In this study, descriptive and inferential statistical methods were used to analyze the data obtained from the questionnaire. The results obtained from 110 samples showed that ideal influence, inspirational motivation and stimulation of culture as components of transformational leadership on participation, respect and social virtue as components of organizational citizenship behavior with the mediating role of high performance work systems. And have meaning.

The purpose of this study is to investigate the effect of Covid-19 on the audit quality of companies listed on the stock exchange. The present study is an applied research in terms of purpose-based classification. The purpose of applied research is to develop applied knowledge in a specific field. The statistical population of the present study includes the auditors of the auditing organization and the Society of Certified Public Accountants of Iran (who are auditors of listed companies). The sampling tool is a standard questionnaire that after performing face validity with the help of respected faculty members, its construct validity was confirmed by Smart PLS software. Reliability was calculated and confirmed using Cornbach's alpha. A structural model was used to investigate the relationship between research variables. Also, in terms of inference about research hypotheses, it is in the descriptive-correlational research group and Smart-pls structural equation modeling has been used to test the hypotheses. Findings show that the relationship between Covid-19 on the audit quality of companies listed on the Tehran Stock Exchange has been significant and it can be said that in times of crisis caused by the Corona virus, not only the application of accounting and auditing standards requirements than before It is not reduced, but their full and accurate use and maintaining and improving the quality of reporting is more emphasized.

The purpose of this study was to investigate the effect of macroeconomic variables on the relationship between financial reporting quality and stock returns experimentally. The moderator of the research is macroeconomic variables, which are measured using two criteria: inflation rate fluctuations and GDP growth and the independent variable was the quality of financial reporting, which was measured by two criteria of quality of accruals, the accuracy of financial information also, company size, leverage ratio and equity return as control variables were included in the research model. The research sample includes 120 companies in the period from 2014 to 2020. Testing the hypotheses using combined data regression showed that the quality of financial reporting and stock returns had a significant relationship with each other. also, macroeconomic variables such as inflation rate fluctuations and GDP growth have moderated the relationship between financial reporting quality and stock returns in a way that has reduced and adjusted this relationship.

Cash as a major source of business unit plays a central role in many financial decisions. But failing to maintain an optimum cash flow will result in agency conflict and opportunity cost for the company. In this regard, managers who manipulate profits decrease the reliability of the company by reducing the quality of the firm's profits, which leads to an increase in the cost of financing the company. In this case the company with more cash holdings can cover the problems of external financing. Therefore, companies with higher earnings management will keep more cash, and if managers are able to increase their profits by reducing their earnings manipulation, they will increase their cash holding. On the other hand, managers who smooth out their profits, because their lower volatility, lower their risk for outsiders, thereby increasing people's willingness to provide resources to the company, thus keeping less cash in the company and when managers Have the ability to raise cash holding. But in the absence of appropriate scientific and empirical evidence, the present study investigates the role of management ability on the relationship between earnings management and the level of cash holdings of the firm. In this regard, a sample of 130 companies listed in the Stock Exchange during the period 2013-2018 was selected and tested. The results using multivariate regression showed that there is no significant relationship between earnings management (accrual index manipulation) and cash holding and management ability but there is no relationship between earnings management (earnings smoothing index) and cash holding. Confirmed. The results also showed that management ability reduces the relationship between earnings management (accrual manipulation index) and cash holding level.

Job stress and burnout are among the occupational hazards that have been considered in recent years. Therefore, according to the theories of organizational behavior, with increasing stress in the role of employees, their tendency to leave the service decreases and their job satisfaction decreases. Creating stress, consequences of job stress and strategies for treating stress in the workplace tries to open a new perspective in the country's audit literature and pave the way for retaining auditors in institutions and increasing their job satisfaction.

In today's world, information technology and information systems are no longer just a tool or a source of production resources; Rather, information technology provides a good platform for the use of information systems, and information systems are a process that is implemented through information technology. The development of information and communication technology has affected today's human life and the operations of organizations together, but in today's organizations, perhaps less activity than the work of accountants and accounting information system from the effects and consequences of these scientific leaps And be technically affected. This study seeks to investigate the role of artificial intelligence in achieving the objectives of auditing financial statements.

The phenomenon of profit smoothing during the last half century as one of the most interesting and controversial topics in accounting and finance has attracted the attention of many researchers and from the perspective of accounting theory this phenomenon is an important and significant issue in the behavioral approach. Various factors affect profit smoothing. One of these factors that has a special effect is managerial ability. This research is a theoretical study on the role of managerial ability on soda smoothing which has been done as a review through review of existing literature and library studies. Previous research shows that managers with low ability are more likely than managers with high ability to make mistakes when making profit smoothing decisions. As a result, low-powered managers incur more smoothing costs than highly capable managers, resulting in a negative impact on the company's value and credibility. The findings also show that more capable managers are less inclined to actual profit smoothing and focus significantly on intentional profit smoothing. Therefore, managers with high ability in smoothing profits will have more ability and efficiency and will implement the selected strategies more effectively and take action towards intentional smoothing of profits.