نشریه حسابداری و منافع اجتماعی
سال دوازدهم شماره 1 (پیاپی 44، بهار 1401)

The social security system is considered as a basic prerequisite for economic, social and cultural development in any country and a lever with the importance of establishing social justice in the world's civil societies. Due to the high importance of the issue of financial sustainability assessment in the Social Security Organization, this study aims to identify the factors affecting the financial sustainability of the country's Social Security Organization and introduce strategies to improve the financial sustainability of the organization.Using the grounded theorizing method, through interviews with 19 experts by snowball sampling method, by reviewing the research literature and consulting with experts, interview questions were designed as semi-structured interviews and data were collected.Findings show that demographic factors, employment level, coercive accidents, economic sanctions, resistance to controls, support ratio, human capital and insurance policies are considered as determining the financial sustainability of the Social Security Organization. Political-economic factors, cultural contexts and insurance policy, and resource-expenditure management, appointment of managers, investment security, and government debt accumulation also affect an organization's financial sustainability. Actuarial calculations, regulatory system, multi-layered social security system, business environment, pension system reform, reform and improvement of financing systems, investment management, segregation of duties of the protection-insurance system, information system integration and implementation of government obligations as strategies affect the financial sustainability of the Social Security Organization. Financial stability of the Social Security Organization improves the social welfare.

The purpose of this survey is identifying effective indicators of using creative accounting for companies listed in Tehran Stock Exchange and ranking those indicators.

To achieve the study purpose, dimensions, components and indicators influencing creative accounting were firstly extracted by studying theoretical background and literature review as well as conducting semi-structured interviews with experts that Fuzzy Delphi technique was employed for their consensus and screening. In the following, by performing the network analysis process, the weight of each of the indicators and their priority over each other were calculated

Results indicate that there is a consensus among experts on accepting 15 indicators on the Delphi approach. Based on analytic network process, "return on assets", "auditor tenure", "net income to sale", "working capital to total assets", and "ratio of total liabilities to equity" have the greatest effect on the use of creative accounting and other indicators are in the next priorities.

Study results demonstrate that performance dimension indicators got high priority from experts' perspectives in using creative accounting. Also, due to the effectiveness of corporate governance in the use of creative accounting, increasing the effectiveness of corporate governance mechanisms can increase the transparency and reliability of financial statements.Enhancing Knowledge: this study provide a basis for evaluation of quality of financial statements and their usefulness to improve the decision-making of users of financial reports for regulatory bodies by identifying and ranking the effective indicators in the use of creative accounting.

The present study seeks to explain a comprehensive model of factors affecting the expectation gap between auditors and users of financial statements by using the qualitative method of multidimensional grounded theory.

The statistical population of the study consists of university faculties, partners of auditing firms and Users of Financial Statements, of which 42 in-depth and semi-structured interviews and Multidimensional Grounded Theory were conducted in this regard using mixed purposive sampling.The structural equation modeling was used to measure the model validity and PLS software was used to fit the model.

The factors affecting the expectation gap are individual and knowledge gap, irrational expectations, and complexity of the business environment, while the grounded factors include auditors' adverse performance, inefficient standards, lack of adequate monitoring on auditors' performance, and the legal gap resulting from divergence in the interpretation of laws and regulations.

The government and non-competitive economics and managerial and political factors had the highest impact on the expectation gap between auditors and users of financial statements with a coefficient of 0.658 and 0.601, respectively, and a wide range of users and knowledge gap between different stakeholder groups had the least impact on the expectation gap between auditors and users of financial statements with a coefficient of 0.270 and 0.394, respectively.

The purpose of this research is to investigate the simultaneous effect of social responsibility on the company and the emotions of investors. Today, moral issues and actions for economic development are focused on improving the quality of human resources on a wider scale, the community. As a result, firms plan their strategy purposes that have positive effects on the community. Some companies are losing responsibility activities and maintaining a good impression and attracting market trust.

The period of research during 2014 and 2020 and the research sample consisted of 130 Tehran Stock Exchange. To test the research hypotheses, simultaneous equations and econometric software have been used.

The results indicate a positive, meaningful, and simultaneous effect on investor sentences.

As a result, managers recognize the expectations of investors and respond to them. This leads to a positive reaction of the capital market than the stock value of such companies. Whenever the company realizes that investors deal with more feelings, they move more toward social responsibility. Enhancing knowledge: Studies on the emotions of investors and responsibilities show that the present study does not have a similar sample in Iran in terms of the subject, goal, and method of measuring the emotions of investors.

One of the issues that are rarely addressed in many companies today and is a major obstacle to achieving corporate sustainability is the companies' focus on economic development and financial issues without regard to corporate social responsibility (CSR). Perhaps one of the reasons companies do not pay attention to this issue is the lack of comprehensive knowledge of the factors affecting their social responsibility, as well as the lack of a model for its development and implementation. The purpose of this paper is to identify the factors affecting CSR and to provide an interpretive structural modeling (ISM) to help develop it.

In this research, by studying previous literature, 15 factors affecting CSR were identified and approved by 7 academic experts in the field of social responsibility. Then, using the opinions of 21 experts in this field, a model was designed to develop CSR using the ISM method.

The results showed that the CSR implementation model has 7 levels and the factors of stakeholder pressure, company ownership, and company size are among the most effective CSR and infrastructure factors for its implementation. Also, the factors of increasing public trust, improving financial performance, investment efficiency, and reducing stock price risk are affected in nature.

Since dependent factors are achieved as a result of social responsibility activities, managers and politicians must focus on other factors that cause these factors (the underlying factors of the model).

To investigate the factors affecting the implementation of internal audit software systems for better management of commercial holdings listed on the Tehran Stock Exchange.

The methodology in this research is quantitative and survey-applied. The data collection tool was a questionnaire, and structural equations were used to analyze the data. The statistical population is 50 commercial holdings listed on the Tehran Stock Exchange.

The findings show that the components of public economy, the attitude of managers of commercial holdings, knowledge of human resources and mechanisms of corporate governance system are effective in implementing internal audit software in commercial holdings.

Due to the government's share in the economy and the direct and indirect presence in commercial holdings, the establishment of software systems in such enterprises faces obstacles that with the adoption of macro policies and planning and implementation It can provide the necessary basis for the realization of this importantContribution: Accounting, auditing and internal auditing institutions to define, maintain and improve their role, need to acquire new skills and use the latest technologies in the profession.

The purpose of this research is to provide a comprehensive viewpoint and mechanism on areas related to data analysis in audit and assurance ecosystems such as recognition of data ecosystem and how to extract and classify data.

For collecting data, learning, and understanding them, a library research technique was used.

To obtain the best use of Big Data, a distinctive ecosystem is required. The next step is to use technologies such as the Robotic Automation Process, Machine Learning, Blockchain, and Data Analytics for data extraction and analysis. The prerequisite of this is to design a harmonious system in which Big Data can be recognized, analyzed, and used on a national scale. Of course, having such a system requires an acceptable level of comprehension of the characteristics of data, methods for extraction, analysis, and available tools and techniques in this regard.

The results of this study ascertain the significance and role of Big Data in the audit and assurance environments.Knowledge Accrual: Preliminary introduction of Big Data features, data mining systems, and data analytics in auditing.