فصلنامه پژوهش های تجربی حسابداری
سال دوازدهم شماره 2 (پیاپی 44، تابستان 1401)

With the growth and development of theoretical approaches in the areas of organizational behavior, the importance of individual participation and collaboration within organizational structures to enhance effective performance levels has been increasing day by day. Whereas recognition of reducing axes in organization such as organizational silence has been one of the most important researches of recent years. This research seeks to provide a model for enhancing internal auditors' organizational silence by conceptual and theoretical understanding of organizational silence and to understand the functional and behavioral nature of internal auditors that are somehow conflicting with job type and standards. The purpose of this research is classified into developmental research and from the viewpoint of result in descriptive-applied research. As well as the type of data, the research is mixed. As in the qualitative part with the participation of 4 research experts and using analytics Meta-synthesis And Delphi identified the components and indicators that reinforced internal auditors' organizational silence then based on comprehensive interpretive / structural analysis with the participation of four internal auditors of Tehran Stock Exchange companies, it was attempted to prioritize the range of the most influential indicators of internal auditors' silence to the least effective ones in the research model and their relationships are examined on the basis of matrix comparisons. The results showed that, among 19 primary indicator in the analysis of meta-synthesis-15 index in two stages of Delphi adequately comments were based on interpretive/structure analysis was found, the index proportionate to perceived professional internal audit by the auditor as an indicator of Individual and role conflict between standards were identified by defining the internal auditor's job position as an indicator of structural factors as the most influential causes of internal auditors' silence.

Auditors' fraud risk assessment is mixed with the audit process, and this assessment is reviewed continuously until the end of the audit process because auditors are responsible for the type, manner, and extent of procedures used in the audit process to counter fraud risk. They get itTherefore, their characteristics can influence the process of fraud risk assessment. Therefore, the purpose of this study is to evaluate the characteristics of auditors in reducing the risk of fraud in corporate financial reporting.To conduct this research, 87 companies listed in Tehran Stock Exchange during the years 1397-1971 were descriptive-correlated with logit regression. The results showed that, in companies with a longer audit tenure, as well as in companies with a more specialized auditor industry, the risk of fraud is less likely.But in companies audited by large companies, the risk of fraud is less likely.But in companies audited by large companies, the risk of fraud is less likely.

The purpose of this study is to investigate the effect of managers' narcissism on auditing fees. For this purpose, data related to companies listed on the Tehran Stock Exchange for a period of ten years between 1390 to 1399 for 90 companies were extracted and used using Eviews 8 statistical software. The present study is descriptive and analytical in terms of purpose; In terms of the type of research process, quantitative; In terms of logic, it is an inductive research and in terms of research result, it is an applied research. Personality traits (such as the brain and hormones) suggest that individuals' behavior depends on their origins and personality traits. Individuals' personality traits underlie their behaviors. Organizational leadership is one of the topics that has been widely discussed in organizational psychology. Therefore, after statistical analysis, the results of research hypotheses indicate that managers' narcissism has a positive and significant effect on audit fees.

Understanding cost behavior in the case of changes in sales and examining the factors which affects asymmetric cost behavior lead to the greater awareness of managers' motivations and decisions. The main purpose of this study is to investigate the relationship between trade credit and corporate cost stickiness as well as the moderating effect of agency problem and customer concentration on the relationship. The sample of this paper includes 161 companies listed on Tehran Stock Exchange in a period of 7 years from 2014 to 2020. Our results show that trade credit as an external governance mechanism has a negative relation with cost stickiness. In addition, the findings show that the agency problem strengthens the relationship between trade credit and corporate cost stickiness, however, customer concentration weakens that relationship. Our study contributes to the cost management literature through identifying one of the potential factors that can reduce cost stickiness in companies.

Bankruptcy and its effect on investors, wealth and generally country economic leads to be one of the important financial researches items. So researchers try to identify items effecting on the bankruptcy. The purpose of this study is to investigate the relation between liquidity and corporate life cycle with bankruptcy and the effect of corporate life cycle on the relation between liquidity and bankruptcy in listed companies in Tehran Stock Exchange. So, three hypotheses about the relation between liquidity and corporate life cycle with bankruptcy and the corporate life cycle effect on the relation between liquidity with bankruptcy have been designed and tested using the data of a sample from listed companies in Tehran Stock Exchange during the period 2012 to 2019. The results of statistical analysis of logit regression indicate that there is a significant negative relation between liquidity and corporate life cycle with bankruptcy. However, corporate life cycle has no effect on the relation between liquidity and bankruptcy.

AbstractPerformance appraisal of companies is very important for all stakeholders of a company from potential and actual investors, creditors and supervisory organizations, and most importantly, company managers for decision making, and the most important appraisal in companies is performance appraisal for these decision makers. The present study seeks to provide a model for evaluating the financial performance of the companies listed on the Tehran Stock Exchange and utilizes 50 financial ratios suggested by the experts, of which 49 were finalized and the ratios in The 6 categories were categorized as consolidated, economic, leverage, liquidity, profitability and activity, and according to experts, these ratios were weighted. And multivariate decision criteria for bwm and ARAS technique were analyzed using ligo software. Eventually companies were ranked. Among the 103 companies whose ratios were available, surveys were conducted. The results showed that mineral minerals companies of Iran, Gol Gohar and Khuzestan Steel ranked 1 to 3, respectively.Keyword:Performance Evaluation, Financial Ratios, Best Worst Method, Tehran Stock Exchange

The present study seeks to develop the principle of the board of directors and its effectiveness for the corporate governance guidelines of the Stock Exchange and Securities Organization of Iran. After reviewing the theoretical literature, the composition and characteristics of the board of directors in the principles of corporate governance of New York Stock Exchange, London Stock Exchange and Malaysian Stock Exchange and considering the social, economic, political and cultural conditions of Iran, the dimensions and components of effective composition and characteristics of the board These include: Board Roles, Responsibility Separation, Chairman of the Board, Non-Executive Board Members, Board Composition, Board Commitment, Board Development and Improvement, Board Information and Communication, Board Evaluation, Re-Selection of Board Members and board compensation were selected. Then, 30 experts were consulted and the results were analyzed using the triangular fuzzy delphi method, and finally the dimensions and components of the composition and the characteristics of the effective board were extracted. The results show that the principle of the board of directors and CEO of the corporate governance guidelines developed by the Iranian Stock Exchange and Securities Organization has some bugs, including definition of major shareholder, definition of the characteristics of an independent board member. Also Components such as appointing an independent senior member, disclosure of the number of meetings of the board of directors and committees, determining the training needs of board members, evaluating the performance of board members, etc. are not foreseen and require the use of consensus results in the present study.

Today, the role of managers in organizations and companies is so important that having a capable and quality manager is considered one of the competitive advantages. The tools that managers use to succeed are information that is often derived from their characteristics. The role of managers in competitive markets is also more intense. Therefore, the aim of this study is to evaluate the effect of management characteristics on the relationship between product market competition and management performance. The data collection method is archival and the sample consisting of 120 companies was selected during 2012-2019 and their data were analyzed using structural equation modeling. The findings suggest that as market product competitiveness and management characteristics increase, management performance improves, and management characteristics improve the positive relationship between competition and management performance Leading management traits have an impact on management ability, and in markets where the level of competition is high, the effectiveness of these traits is more evident.

Numerous studies in different capital markets have shown that stock prices in initial public offerings change after a very short time, resulting in significant and unusual returns, which are referred to as underpricing of initial public offerings. Considering that previous studies, which are mainly based on the theory of information asymmetry and behavioral biases, have considered various and sometimes contradictory reasons as the cause of this phenomenon, this study aims to provide a comprehensive model of the factors explaining this abnormal return. Also, the role of accounting information in explaining this phenomenon has been investigated.To discover these factors, the researcher has studied the subject literature extensively, and using the qualitative method of theme analysis and interviewing experts to extract their opinions, has extracted repetitive patterns among the comments and by classifying them has developed a comprehensive model of factors affecting stock price in initial public offerings.In the model presented in this research, four factors of shortcomings of the initial supply process, fundamental factors, behavioral aspects and information content in the initial public offerings lead to underpricing in such a way that by intervening of regulatory bodies in the supply and demand mechanism pricing errors occur and fundamental factors are not reflected in offering prices. Investors' behavioral aspects and insufficient accounting information content exacerbate this.According to the research findings, those shareholders who analyze the available information, especially accounting information, can gain abnormal returns. Also, the need to provide prospective accounting information in an initial public offering to determine the real share price leads to an increase in accounting information content.

Cloud accounting represents a new organizational model in which the accounting services of IT and IT support companies as online services, with users accessing software applications over the Internet, without specific infrastructure or operating systems, and without partial licenses, in exchange for Online services are provided. Due to the advancement of technology and the great importance of cloud accounting, the purpose of this study is to investigate the cloud accounting advantage in Iran using interpretive structural modeling. The research methodology is a combination of qualitative and quantitative methods that have been done to collect the components of cloud accounting advantage from the qualitative method by examining the theoretical foundations and performing fuzzy Delphi analysis with the participation of 16 accounting faculty members as experts. Quantitatively, through the formation of its own structural interaction matrix, it seeks interpretive structural modeling, which has been done in this section with the participation of 12 faculty members of accounting. The results show that the main advantage of cloud computing based on prioritization are cost reduction and remote access. Also, the highest level and least effective advantage of cloud accounting is more security.