نشریه چشم انداز حسابداری و مدیریت
سال پنجم شماره 65 (پاییز 1401)

Avoiding paying taxes is one of the most important decisions of managers, which may have favorable or unfavorable effects on the value of the company by preventing the transfer of company resources to the government. Due to its special role, effects, as well as laws, regulations and mechanisms governing it, the issue of taxation has long been the focus of experts in economics, public finance, politicians, organizations and even the general public. Therefore, based on this argument, the purpose of this research is the effect of the difference in book value of tax on company innovation using a sample consisting of 167 companies during the years 2013 to 2019. The results of the findings of the research hypothesis indicate that there is a significant relationship between the book tax difference and the innovation of the company.

Knowing all the company's financial information, which is sometimes confidential, has made accountants to be recognized as key employees of companies and institutions and to have the power that their every action affects the improvement and understanding of the users of the company's financial information. Naturally, any mistake they make can cause the company's downfall and the mistakes of the users of the company's financial information. Therefore, compliance with ethical principles is of particular importance in this profession. Of course, compliance with the principles of professional ethics during the audit is also mandatory. If the ethical requirements are not met by the auditor, it is better to stop the audit activity. Ethics and moral behavior refer to general principles such as honesty, integrity, etc., and they have defined it as the science of socializing with people. Considering the importance of moral values ​​in the religion of Islam, the purpose of the present study is to explain the position and role of Islam and the necessity of observing ethical principles in solving the problems of the accounting profession and observing the accounting professional code of ethics. In this article, after giving a definition of accounting and ethics, the need to comply with ethical standards and the most important issues mentioned in the Code of Professional Conduct, which is a special set of rules and regulations determined by the governing bodies of certified accountants, will be discussed.

This Research aims to investigate the Impact of Political Uncertainty on Stock Price Volatilities and Profitability (Evidence from the Tehran Stock Exchange) during the years 2016 to 2020. The research method is correlational. In This Research, the Statistical Population of This Research Consists of all Companies Listed on the Tehran Stock Exchange. Which was selected by Systematic Removal of 80 Companies. The Results of This Research on the First Hypothesis Show That Political Uncertainty has a Direct and Significant Impact on Stock Price Volatilities. The Control Variables of Firm size, Financial Leverage and Book Value on Market Value Affected Stock Price Volatilities. Also, the Analysis of the Second Hypothesis Showed That the Conditions of Political Uncertainty have a Significant Inverse Impact on Corporate Profitability. Control Variables, Liquidity, Financial Leverage and Dividends had an Adverse and Significant Effect on Profitability.The Variables of Asset Return, Stock Return, Corporate performance had no Significant Effect.

Leadership as one of the important and influential factors on organizations has been widely researched. The degree of success of the organization in reaching the predetermined goals, the amount of effort of the employees for the success of the organization and the effectiveness of the leader on the employees depends on the behaviors and leadership style. The main purpose of this research is to investigate the impact of leadership styles on organizational ambivalence with the mediating role of job attachment in employees of tax affairs departments in the west of Mazandaran province. The research method in this study is a descriptive survey type, and the statistical population is the employees of the mentioned units, who were selected as a sample with the help of Morgan's table and simple random sampling method with proportional allocation. The data collection tools include Du Sutovani questionnaire by Jansen et al. (2006), Marshall Sashkin's leadership style questionnaire (1998) and Edwards and Klipatrick's occupational attachment questionnaire (1984). Also, confirmatory factor analysis with PLS software was used to measure the validity of the questionnaires. The method of data analysis was done using descriptive statistics and inferential statistics (including: Kolmogorov-Smirnov test) with the help of SPSS software and structural equation analysis was done by PLS software. The findings of the research indicate that: leadership styles and its components (autocratic (task-oriented), free-spirited (human-oriented), integrative) have an effect on organizational ambivalence and job attachment. Also, the results of the Sobel test showed that job attachment has a mediating role between leadership styles and organizational ambivalence.

The International Organization for Standardization (ISO) is an international federation composed of representatives of more than 160 different countries as members, which is responsible for preparing global standards. This organization is based in Switzerland and has published more than 200,000 standards so far, and each of the members of this organization can join the standard technical committees depending on their interest and ability and work on standard development. And according to Dr. Deming, 94% of problems are caused by the system and only 6% of them are of a special nature.Historical research in developed countries indicates the fact that in order to create platforms for social growth and improve the level of awareness and behavior of the society, standardization and establishing laws and regulations and monitoring their correct implementation have always been a priority. And the wide movement in our country to standardize the processes using the ISO 9001 standard indicates fundamental developments in the category of process management. What is stated in this research is the identification of the main processes of the ISO 9001 standard, 2015 edition in Iran Tablo company, and then the analysis of the main processes in the practical sample is studied. And finally, the changes made in this standard compared to the previous version are stated.

The audit fee is one of the important issues that occupy the mind of the business owner and the auditor, and they should clearly negotiate about it. Various factors can affect the cost of auditing. Among these factors, we can mention the amount of cash kept by government and non-government companies, and even companies with high and low ratings. In this article, the auditors' reaction to the cost The audit has been reviewed according to the amount of cash held by government and non-government companies. For this purpose, the data required for this research has been collected from 80 member companies of Tehran Stock Exchange in the period from 2014 to 2019. The statistical method used to test the hypothesis of multivariable (linear) regression and the use of Wong's test is to examine the relationship between the responsibility of the auditor and the excess cash held. The results show that by keeping other factors constant, there is a significant relationship between cash retention and audit cost, and it reflects the fact that auditors have different levels of cash retention in government and non-government companies, and even high-ranking companies. They react down.

Environmental sustainability reporting is based on concepts, criteria and environmental and economic values. Environmental sustainability assessment leads to the improvement of financial performance of companies in different sectors such as social, environmental and economic. In this regard, environmental audit is basically an environmental management tool to measure the effects of certain activities in the environment against the established criteria or standards, which will help to improve the quality of the audit. Accordingly, this research examines the impact of sustainability reporting. Environmental concerns the auditor's effort and audit quality. Based on this, this research examines the impact of environmental sustainability reporting on the auditor's effort and audit quality. In this research, the number of 148 companies admitted to the Tehran Stock Exchange in the period of 2013-1400 has been examined. Eviews software tool and linear regression model were used to test the hypotheses by performing statistical analysis using the panel data method. The findings of the research show that environmental sustainability reporting has a positive and significant effect on the auditor's effort and the company's audit quality.

Life expectancy is one of the most important indicators of population health and economic development of a country. The main objective of this study was to investigate the impact of health care expenditure on life expectancy in Iran. To this end, we used the autoregressive distributed lag (ARDL) model during the period 1985-2020. The results show that health expenditure, economic growth and the number of doctors have a positive and significant effect on life expectancy in the short-run and long-run. According to the results, one percent increase in health spending lead to 0/32 percent increase in life expectancy.The error correction term is -0/11 and indicates that 11 percent of short-term imbalance will adjust to achieve long-run equilibrium. According to the findings of this study, the increase in health spending will increase the life expectancy in Iran and making appropriate policies in this regard is essential.

The purpose of this research is to investigate the role of quality of life in mental health and perfectionism of students. For this purpose, research questionnaires were randomly distributed among 384 students of Maroodasht city. In this research, the information related to the variables was extracted through the questionnaire and summarized and classified by the Excel software, and finally the research hypothesis was tested using the Spss software at a confidence level of 0.95. The findings showed that there is a significant relationship between the quality of life and mental health of students. Also, the findings showed that there is a significant relationship between quality of life and perfectionism of students.

Financial resources are the most important need of companies to continue their activities. Some companies may face a financial crisis, in which case they will face financial shortages and continue their activities. The factors that can affect the financial crisis are profit management and managers' ability. The aim of the current research is to investigate the relationship between profit management and financial crisis with emphasis on management ability. This research is practical from the point of view of purpose, and from the point of view of correlation methodology, it is causal type (post-event). The statistical population of the research is all the companies admitted to the Tehran Stock Exchange, and using the systematic elimination sampling method, 134 companies were selected as the research sample in the 6-year period between 2013 and 2018. The method used to collect information is a library, and the relevant data for measuring the variables were collected from the Kodal website and the financial statements of the companies. Stata software was used to test research hypotheses. The results of the research show that there is a direct relationship between profit management and financial crisis. However, the effect of management ability on the financial crisis is reversed and significant. Also, management ability has an inverse and significant effect on the relationship between profit management and financial crisis. According to the results of this research, it can be concluded that in companies where profit management takes place, managers manipulate profits for their personal interests and cause the company to suffer financial crisis. But if the ability of managers is more in the company. Capable managers benefit from profit management in order to reduce the financial crisis, and with the increase in the capabilities of managers, the probability of the occurrence of a financial crisis decreases.