نشریه چشم انداز حسابداری و مدیریت
سال پنجم شماره 59 (بهار 1401)

The purpose of this study is to investigate the effect of bold tax policy on stock price concurrency. In terms of classification in terms of method, it is a descriptive correlational research. Theoretically, this research is classified in the field of positive research. The statistical population of the present study is all companies listed on the Tehran Stock Exchange. The time domain of the research is a period of 7 years from 1393 to 1399. Based on the research hypothesis, it is expected that bold tax policy will have a significant effect on stock price concurrence. The results show that bold tax policy has a significant inverse effect on stock price concurrency. In other words, in the presence of a bold tax policy, the stock price decreases at the same time, and vice versa.

The present study investigates the effect of financial distress on earnings volatility in companies listed on the Tehran Stock Exchange. To measure financial distress, two criteria of Altman's financial distress model have been modified and Article 141 of the Commercial Code has been used. Profit fluctuations are equal to the standard deviation of 4 years of net profit. The research method is applied research in terms of nature and methodologically, it is a causal (post-event) correlation. The statistical population of the study is all companies listed on the Tehran Stock Exchange and using the systematic removal sampling method, 114 companies were selected as the research sample and were examined in an 8-year period between 2015 and 2020. The method used to collect information is library and the relevant data for measuring variables were collected from Codal site and audited financial statements of companies and then to test the research hypotheses, Stata software and regression analysis were used. The results showed that financial distress based on Altman's modified model has a negative (inverse) effect on earnings fluctuations. Also, according to Article 141 of the Commercial Code, financial stability has no significant effect on profit volatility.

Using a unique dataset of audit days in companies listed on Tehran Stock Exchange from 1394 to 1399, examines the relationship between audit effort and audit quality from the perspective of audit process and audit output. The results show that audit effort significantly increases the probability of audit adjustments, which inhibits positive earnings management and improves the quality of audited financial statements. We also find that audit effort does not have a significant effect on the issuance of modified audit opinions overall, but that a modified audit opinion is more likely to be issued in the absence of an audit adjustment. Furthermore, we find that the impact of audit effort on audit quality is attenuated when clients are more complex and when audit firms are larger. Collectively, our evidence suggests that audit effort plays an important role in improving audit quality by influencing audit process and audit output. Our study extends the literature on the impact of audit effort on audit quality in emerging markets, and the conclusions have important implications for the improvement of Iran’s audit market efficiency.

The purpose of this study is to investigate the effect of critical thinking on the quality of internal audit performance, which according to the main elements of critical thinking in the audit process, including: emotional elements (auditor history), cognitive elements (vocational training) and behavioral elements (audit process) Three hypotheses were formulated. The method of the present study is descriptive and applied. The statistical population of this research includes all independent auditors of the auditing organization and auditing institutes. 384 questionnaires were selected from the available statistical sample size according to the applied limits. The results showed that emotional elements (auditor history) have a significant and positive effect on the quality of internal audit performance. Cognitive elements (professional learning training) and behavioral elements (implementation of the audit process) have a significant and positive effect on the quality of internal audit performance.

In full capital markets, all companies are expected to have easy access to resources outside the company, and investment decisions are based solely on expected future profitability, and access to domestic capital has no effect on decisions. But in the real world, due to the asymmetric information mechanism, the cost of financing using internal and external sources is different, and in these environments, asymmetric information between the lender and the borrower on the company's ability to achieve credit and investment power and activity. Their economy is impressive. Therefore, in the present study, the effect of agency costs on the relationship between ownership structure and investment sensitivity to cash flow in companies member of the Tehran Stock Exchange has been investigated. For this purpose, a sample of 107 companies active in the Tehran Stock Exchange, including a seven-year period based on the financial statements of the companies studied during the years 1392 to 1398 was selected and to test the hypotheses by multivariate linear regression method with Using EVIEWS software version 9, was used. The results indicate that agency costs have a significant and inverse effect on the relationship between managerial and institutional ownership and investment sensitivity to cash flow.

Internal auditing plays an important role in the process of assuring and leading the International Financial Reporting Standards project. For example, an internal auditor is able to assess the extent of possible deviations; Such as deviations that occur due to failure to address sensitive internal relationships or significant controls.Internal auditing plays an important role in the process of assuring and leading the International Financial Reporting Standards project. For example, an internal auditor is able to assess the extent of possible deviations; Such as deviations that occur due to failure to address sensitive internal relationships or significant controls.

The purpose of this study is the effect of business intelligence in marketing on increasing sales in manufacturing companies. The present research is of applied type and because it has studied and analyzed the current situation, the method used in this research is descriptive-survey. The study population was the experts and managers of Poopak Sanat Badroud Company, whose number is 180 people. According to the known number of employees to determine the sample size of the Cochran's formula, 120 people were randomly selected and a questionnaire was distributed among these people. Library and Internet resources including books, articles and case studies were used to collect data related to theoretical foundations and extract basic factors and indicators. In inferential statistics, after checking the reliability and validity of the questionnaire, the normality of the data was checked using Kolmogorov-Smirnov test, then structural equation modeling test and Smart pls software were used to test the hypotheses. Based on the results, all hypotheses were accepted. The results of structural equation modeling showed that integration, content quality, accessibility and use of information have a significant effect on increasing sales and performance.

In This Study, with the aim of Evaluating the Impact of the Role of Female Board Members on the Firm Value and Social Responsibility in Companies Listed on the Tehran Stock Exchange during the years 2016 to 2020 has Been Studied. The Research Method is Correlational. In This Study, the Statistical Population Consists of all Companies Listed on the Tehran Stock Exchange. Which was selected by Systematic Removal of 105 Companies. Of this Sample Size, 15 Companies have Been Separated, with a Female Member of the Board of directors. The results of this study regarding the first Hypothesis Show That the number of Female Board Members has a Significant Effect on the Firm Value. The Result of the Second Hypothesis was that the Members of the Board of Directors have a Significant Effect on the Firm Value. Also, the Analysis of the Third Hypothesis Showed that the Number of Female Board Members affects the Social Responsibility of Companies. The Result of the Fourth Hypothesis also shows That Board Members have a Significant Effect on Corporate Social Responsibility.

The main objective of this study is to investigate the relationship between economic policy uncertainty and corporate risk-taking with the role of moderator of state ownership of listed companies in Tehran Stock Exchange. The sample consists of 148 firms listed in Tehran Stock Exchange in the period from 2012 to 2021. In this study, the data were extracted from the Rahavard Novin 3 software and then classified by Excel software, and after calculating the variables, finally, through Eviews software, the multivariable regression model and panel data was used to test the hypotheses. The results showed that there is significant positive relationship between economic policy uncertainty and corporate risk-taking with in 95% confidence level. However, no evidence was found that the moderating role of state ownership on the relationship between economic policy uncertainty and corporate risk-taking. As a result, the results of the present study have broad implications for policymakers.

This article intends to critique and challenge the issue of sanctions and its relationship with the emergence of the will of all individuals in the country to increase maximum internalization and self-sufficiency, especially in the automotive industry with expert analysis.

The research was collected in two ways: library and field. In this way, first by referring to the researches of previous researchers through internet search, published articles and books to collect the required data and criteria, and then by referring to the elites of the automotive industry and experts affiliated with automobile manufacturers to Two methods of questionnaire and face-to-face interview are used to complete, expand and redefine the data.

The imposition of economic and international sanctions by some countries affects the production, export and import sectors. This situation has a much greater impact on some industries and disrupts their process due to the sharp decline in production. And declining liquidity doubles the pressure and poses more challenges for automakers. The decline in car production and the problem of supplying imported parts in car companies has led to a decline in liquidity and has led to an increase in the price of the final product.

In general, it can be said that sanctions are a blessing for the country if it quickly becomes a golden opportunity for innovators and creative producers; In such a way that by creating stable and continuous support bases for government officials for economic actors, the obstacles in front of them are removed and the incentive to enter and redouble efforts in the field of production is provided with a deeper connection between the university and industry.