نشریه حسابداری حسابرسی و تامین مالی در محیط های اسلامی
پیاپی 1 (زمستان 1400)

In agency relations, the goal of the owners is to maximize wealth and therefore in order to achieve this goal, they monitor the agent's work and evaluate his performance. In this study, the relationship between board errors and the value of the company's cash assets The securities listed on the Tehran Stock Exchange have been examined. This research is in the field of positive accounting research and based on real information in terms of quasi-experimental and post-event research methods. The statistical population of the research is the companies listed on the Tehran Stock Exchange. In order to test the research hypotheses, a sample of 148 companies was selected during the years 2012-2021 . In this research, multivariate linear regression model has been used to test the hypotheses and combined data method and Eviews and Stata software package have been used to perform the necessary analyzes. The results of the hypothesis test showed that between the errors of the board (Dual role of CEO) and the value of cash assets have a significant effect, also the independence of the board has a significant effect on the relationship between board error (appointment of a dual role manager) and the value of cash resources. The results show that public ownership has a significant effect on the relationship between board error (appointment of a manager with a dual role) and the value of cash resources.

The purpose of this study is to investigate the impact of ownership structure, characteristics of board of directors and audit committee on the earnings management of listed companies in the period 2012-2019. Multivariate regression model was used to test the research hypotheses. The empirical findings from the testing of research hypotheses show that institutional ownership, industry expertise, independence, and board effort as well as the independence of the audit committee have an adverse effect on earnings management. In addition, the impact of the Audit Committee's efforts on direct profit management. The results of the present study emphasize the role of institutional owners, board of directors, independent audit committee and its specialty on profit management and reducing opportunistic behaviors of company management. The study outcomes can be useful in accepting companies' role in their impact on society and its individuals by managers and senior decision-makers. This study provides a step towards explaining the findings, enriching the relevant literature, and providing future research options in other countries.

Profit volatility is considered a risk factor, so auditors have made more efforts to reduce audit risk in the face of profit diversions, which, in addition to lengthy negotiations with client to agree on the type of audit opinion will be followed by audit report delay. The purpose of this study is to investigate the effect of profit deviations on the delay in audit reports in Iraqi companies. In this study, by modeling the research model of David Brian and Terry Mossan (2020), the variables are measured. 35 companies listed in the Iraqi Stock Exchange during 2015-2020 were selected as a sample and to test the hypotheses, multiple regression with data panel econometrics and Eviews9 software was used. In general, the results of research hypotheses showed that operating profit and net deviations are significantly related to the delay in the auditor's report, and research hypotheses have been accepted. Therefore, investors should consider profit volatility in the audit report delay as an indicator for.

This study aims to examine the quality of auditing on the relationship between tax avoidance and investment inefficiency by collecting data related to Researched. The method of the present study was applied in terms of purpose and regression analysis in terms of method. The statistical population of this study includes companies listed on the Tehran Stock Exchange and systematic screening or elimination method was used to select the sample. The time interval of the study including 11 consecutive years, was considered between 2010 and 2020 and we used Chow and Hausman tests for choosing among pooled, fix effect and random effect regression models. The results showed that tax avoidance has a positive and significant effect on companies' investment inefficiency. Audit quality has a negative effect on the relationship between tax avoidance and investment inefficiency.

Enterprise risk management is an elixir for organizational bottlenecks because it helps managers to be in the right decision position, in line with the risk to improve the performance and increase the value of the company and its disclosure as a positive signal for investors to evaluate the company's vision and recognizing enterprise risk management is an important step in transforming a business unit.This study seeks to investigate the effect of enterprise risk management on financial performance, value and stock risk of companies with a corporate governance adjustment approach. In order to achieve this goal, strategic, operational, reporting and compliance risk management criteria were used to identify enterprise risk management. financial information of the statistical population of the research, companies accepted in the Iranian capital market to collect research hypotheses of a sample of 90 manufacturing companies during the period 2011-2019 and structural equation modeling method Based on partial least squares (PLS) was used to analyze the data. The results show that business risk management has a positive and significant effect on financial performance and firm value, but enterprise risk management has no effect the firm stock risk. Furthermore, the findings of the research indicate that corporate governance is not moderating role on the relationship between enterprise risk management and financial performance, stock risk and firm value.

Managers in the capital market use novel strategies to convey information and expose good news quickly, but collect and maintain bad news. For this reason, to prevent this issue, the existence of an appropriate supervisory structure such as internal audit will be necessary.For this purpose, present research investigates The effect of internal monitoring structure on Withholding Strategy of Bad News with a modifying role of Managers' Behavioral Bias.

Main Question: 

Do Managers' Behavioral Bias affect the relationship between Internal Monitoring Structure and Withholding Strategy of Bad News?Hypothesis: The Internal Monitoring Structure has a significant effect on Withholding Strategy of Bad News.

To achieve the research goal, 129 companies listed in the Tehran Stock Exchange during the period from 2014 to 2020 were selected and Multivariate regression was used to test the research of hypotheses.

The research findings indicate that the stronger the internal monitoring structure of the business unit, the more it prevents the dissemination of negative news and the concealment of information. Findings also show that managers' behavioral characteristics such as overconfidence, narcissism and short-sightedness of managers have a direct and significant effect on the relationship between the number of employees in the internal monitoring unit and their tenure with bad news management strategy.Managers' behavioral bias Behavioral characteristics of managers in addition to the effectiveness of the controlling structure of the business unit, leads to Withholding of Bad News and damages the value of the company and the interests of investors.