مجله پژوهش های کاربردی در گزارشگری مالی
پیاپی 20 (بهار و تابستان 1401)

Firms with low accounting quality have high demand for trade credit because they haven’t easier access to other sources of financing. On the other hands, suppliers rely on customers’ financial information and accounting quality to measure their creditworthiness when deciding on trade credit. However, when customer inventory liquidation costs are little, suppliers pay less attention to customer accounting information and its quality. Consequently, this study aims to examine the relationship between accounting quality and trade credit, and investigates if inventory liquidation costs has impact on this relationship. In this study the statistical sample include 111 firms listed at TSE between the years 2012 to 2019. Accrual quality is used as a proxy to determine accounting quality. To achieve the research objectives, two hypotheses have been proposed and to test the hypotheses multiple linear regression analysis in a panel data mode were conducted. The results of the analysis of regression models show that accounting quality has a positive and significant effect on trade credit. In addition, inventory liquidation costs don’t moderate the relationship between accounting quality and trade credit. The main findings of this study indicate that accounting negatively related to the use of trade credit. In other words, companies’ demand for trade financing decreases with accounting quality. Also, the effect of accounting quality on trade credit is not affected by customers’ inventory liquidation costs.

This study examines the feasibility of applying International Financial Reporting Standards for Small and Medium-sized Entities from four dimensions (stakeholders, cost-benefit analysis, scope and strategies of employment). Qualitative research method and thematic analysis method have been used for data analysis. In this regard, semi-structured interviews were conducted with 19 managers and partners of auditing firms and standardization members of the auditing organization who were selected by the method of snowball. The research findings indicate that the need to apply these standards from the perspective of stakeholders and consideration of cost-benefits analysis, can be justified. Also, from the scope of Standard, it is necessary to use quantitative criteria (including number of employees, operating income and assets) and another qualitative criterion (separation of subsidiaries) in addition to the qualitative criterion of the board in defining SMEs. In terms of employment strategies, the permission and localization strategies were selected. Also a three-tier approach can be used as a framework for reporting these business units.

Managers may engage in unethical behavior, such as the use of abnormal accruals and fraudulent activities, for personal gain and the prevention of violations of debt contracts. In addition, investors' pressure to increase company earning and value can increase the severity of accounting misconduct, Also, behavioral aspects such as investor optimism and attitudes toward the company are among the factors that can influence the incentives of managers to adopt investment policies and earnings reporting. Therefore, the purpose of this study is to determine the effect of investors' optimism on probability of fraud, abnormal accruals, and Big-Bath Accounting. In this research, the financial information of 141 companies accepted in Tehran Stock Exchange during the period of 2011 to 2020 has been used. The results of this study, using by multivariate linear regression model and panel data method, show that optimism of investors has a positive and significantly in the probability of fraud and abnormal accruals and by the increase of investor optimism, the probability of fraud and abnormal accruals increases. Also, the results showed that investors' optimism reduced the Big-Bath Accounting as one of the aspects of earning management.

An unsuitable work environment for the workforce can be a sign of a high level of risk of internal controls and the client's financial statements. Therefore, it is considered by auditors. The purpose of this study is to investigate the effect of the Workforce environment on audit fees, auditor report Lags, and audit quality. To test the research hypotheses, 107 companies in the period 2013-2019, equivalent to 749 years-company, were selected and analyzed using multiple regression models. The findings show that audit fees and audit report lags are lower for companies that have provided a favorable working environment for employees. This suggests that auditors consider such clients to be less risky. As a result, they put less effort into the audit process. Also, the findings of this study show a negative and significant relationship between the Workforce environment index and audit quality. Also, the findings of this study show a negative and significant relationship between the Workforce environment index and audit quality.

The purpose of this research, investigating the effect of audit privatization on the professionalism of auditors in the Iranian audit environment. This defines two key professional values Commitment to public interest and independence enforcement to analyze auditors ’commitment to professionalism and compares these two components between private auditors (working in private audit firms) and public sector auditors (working in the auditing organization). Research in terms of purpose is applied and In terms of collecting data is survey–descriptive. Data were collected from 204 questionnaires completed by auditors working in the audit organization and private institute members of the Association of certified public Accountants in 2021. According to findings, there is a significant difference in commitment to public interest and independence enforcement between the two groups of government and private auditors. Commitment to public interest and independence enforcement in private auditors is more than in government auditors. This research shows that the ethical and professional values of professional auditors are not the same and vary according to the environment and attitudes that govern the environment. Previous studies in other countries have not positively assessed the impact of government interference in auditing performance; this study also shows that auditors’ attitudes and views on professional obligations and values are not the same under the influence of professional environments with different perspectives and goals. Therefore, the results acknowledge the positive role of audit privatization and the negative effect of government intervention on the professionalism of auditors.

The purpose of this study is to investigate the moderating role of auditing dimensions on the relationship between firm innovation and transparency of accounting information of companies listed on the Tehran Stock Exchange (TSE). The statistical population of this research is the companies listed on the Tehran Stock Exchange and the statistical sample includes 184 companies in the period of 2009-2018. Eviews software and multivariate regression analysis were used to test the research hypotheses. The results of the first hypothesis test showed that the company's innovation has a positive and significant effect on the transparency of accounting information. In other words, companies engaging in innovative activities (such as research and development activities, staff training costs, the level of intellectual property of the company, the use of modern management accounting methods and the acquisition of machinery, equipment and software) lead to a transparent information environment. The results of testing the second hypothesis indicate that the dimensions of auditing have a positive and significant effect on the transparency of accounting information. The results of testing the third hypothesis showed that the variable of audit dimensions has a significant effect on the relationship between innovation and transparency of accounting information. The findings showed that companies engaging in innovative activities (such as research and development activities, staff training costs, the level of intellectual capital of the company, using new management accounting methods and acquiring machinery, equipment and software) lead to a transparent information environment.

The principal role of accruals in accounting is to improve the measurement accuracy of the economic performance by eliminating the timing errors of operating cash flows. At the same time, random and deliberate errors in the estimations of accruals from cash flows reduce the accuracy of economic performance measurement. This study investigates the association between audit fees and the accounting error component of accruals. The study uses a sample including 656 observations from 107 unique firms listed on the Tehran Stock Exchange from 2014 to 2020. Multivariate regression models are used to investigate the effect of the standard deviation of the accounting error component of accruals on audit fees. In addition, the research addresses the endogeneity of accounting errors and audit fees using simultaneous equations and dynamic panel models. The standard deviation of the accounting error component of accruals is estimated using Nikolaev’s (2018) model. This model explicitly introduces the true economic performance and helps better separate the accounting error component of accruals and the performance component of accruals. This study reports robust evidence that the standard deviation of the accounting error component of accruals has a positive association with the audit fee. Research evidence also shows that the accounting error component of accruals affects audit fees at a higher rate than the other component. The results suggest that the accounting errors component of accruals influences audit pricing by motivating bribery, changing the demand and supply factors of audit services, and increasing the auditor risk premium.

The purpose of this study is to investigate the overall level of voluntary compliance of information disclosure in the management commentary of companies listed on the Tehran Stock Exchange, according to the requirements of IFRS’s professional statement of 2010 and to investigate the relationship between company characteristics and the overall level of information disclosure in management commentary. For this purpose, the information of 310 companies listed on the Tehran Stock Exchange for 2020 was examined. In this study, we used a checklist to examine the compliance with the IFRS’s professional statement in companies and used multiple regression to analyze the hypotheses. The analysis results indicate that the rate of compliance with the IFRS’s professional statement in companies in Iran is in the range of 12% to 100%, with an average of 42.8%. Analysis indicates that companies disclose more financial information than non-financial information in management commentary. Also, the analysis of hypotheses shows that among the characteristics of companies, the age of companies has no effect on the level of information disclosure in management commentary.

The firm's goal is to maximize shareholder wealth, but achieving it in the long run without the consent of the public is seriously questioned. Thus, balancing social goals with financial worries has become an important issue in corporate governance. In other words, social responsibility may lead to customer satisfaction, branding and ultimately increase profits for the company. But a continuous increase in costs in this area to a certain level will lead to a net increase in benefits, and from a certain level, the growth of costs will be much greater than the benefits. In this study, 152 companies active in the stock exchange in the period 2007-2021 were used to investigate the nonlinear relationship between social responsibility and cash flow fluctuations as a company performance index. The results show that social responsibility and cash flow fluctuations have a nonlinear relationship and the marketing variable has led to a weakening of this relationship.

Today's field of accounting knowledge, due to social changes, is an area that needs to be transformed in terms of promoting a focus on interaction with stakeholders. In fact, achieving a coherent and interactive understanding between the pillars of the accounting profession and stakeholders is always considered a futuristic perspective of the social context in this area that should be considered. The purpose of this study is to investigate the effect of dialogic accounting model on the development of the maturity of the accounting profession. This research is developmental in terms of result and exploratory/applied in terms of purpose. Therefore, grounded theory was used to determine the dimensions of dialogic accounting measurement and then the data of this variable was collected through a researcher-made questionnaire. A standard questionnaire was also used to collect accounting professional maturity data. In this research, partial least squares analysis was used to test the research hypothesis. The results showed that dialogic accounting has a positive and significant effect on the maturity of the accounting profession. In fact, the result is a reflection of the fact that dialogic accounting can contribute to the maturity of the accounting profession due to the level of information flow and critical interaction in the accounting profession, because the social awareness and cognition of this profession is promoted as a basis for stakeholder decisions in the capital market and creates a gap in capital market representation costs between the company and shareholders and other stakeholders such as legislators; analysts and policymakers reduce the accounting profession.