نشریه چشم انداز حسابداری و مدیریت
سال پنجم شماره 72 (زمستان 1401)

The transparency of financial information is one of the most important concerns of investors in the financial markets and one of the most important effective factors for investing in the acquisition of company shares. Investors are always looking for clear information to buy shares of a company. While corporate tax avoidance and corporate cash holdings have both received much attention in the academic literature, how corporate tax avoidance affects cash holdings has been limitedly studied. Due to companies engaging in aggressive tax avoidance, they may incur additional costs if tax authorities do not accept their tax structures. One of the purposes of this research is to investigate whether corporate tax avoidance has an effect on the surplus value of cash with the moderating role of information transparency. which was done using 120 companies accepted in Tehran Stock Exchange between 2010 and 2019 and also using multivariate linear regression. The results of the first hypothesis test showed that tax avoidance and cash surplus value have a significant and inverse relationship. Also, according to the results of the second hypothesis test, it was observed that information transparency has a significant and inverse relationship on the relationship between corporate tax avoidance and cash surplus value.

One of the most pervasive biases is overconfidence, which causes people to overestimate their knowledge and skills and underestimate their risks, and feel that they have control over issues and events, when in reality this may not be the case. Overconfident CEOs use their position and influence in their companies to achieve personal ambitions, which can be accompanied by aggressive tax policies, paying lower taxes, and showing higher earnings associated with CEO compensation. Therefore, overconfident CEOs are more prone to aggressive decisions. Meanwhile, audit committees are designed to act independently and resolve conflicts between managers and external managers regarding financial information and choices of accounting methods. Hence, the purpose of the research is to investigate the impact of the audit committee on the relationship between managers' overconfidence. And the tax avoidance of companies admitted to Tehran Stock Exchange is between 2014 and 2019. To test the hypotheses, multivariate linear regression and combined data were used, and the results showed that managers' overconfidence has a significant relationship with tax avoidance, and this relationship is direct, that is, with the increase of managers' overconfidence, the company's tax avoidance also increases. Also, in other findings of the research, it was observed that the audit committee (financial expertise of the audit committee) has a significant effect on the relationship between overconfidence of managers and tax avoidance of the company, and this effect is reversed, that is, the more the audit committee uses financial expert members, the relationship between overconfidence Directors and corporate tax avoidance will decrease.

This review aims to provide an understanding of the strengths and weaknesses of forensic accounting education and profession.

Design/methodology/approach: 

This paper reviews published forensic accounting studies to explore forensic accounting strengths and weaknesses.

The strengths of forensic accounting are its benefits to students and accounting professionals, the significant need and increasing demand, the new career channels and the reduction of fraud. The weakness factors are the lack of regulation, the lack of control over the profession entry, the lack of agreement on how to teach forensic accounting, the lack of specialized research journals, the misconception of its intrinsic aim, the lackof highly qualified practitioners and educators and the lack of public recognition and occupation reputation.

Practical implications:

 It is hoped that this structured investigation of the factors relevant to the current and future status of forensic accounting education and profession will provide a sufficient overview of the critical issues and concerns that are important to be known for understanding and advancing the vital application of forensic accounting on the Socio-Economic Development. It is anticipated that this paper has an impact on future policy that ultimately contributes to improving business and limit fraud incidents, thus, it can contribute to business and socio-economic development.

Originality/value: 

The literature on forensic accounting is extensive and varied. However, there is a lack of comprehensive understanding of the strengths and weaknesses of forensic accounting. This study provided policymakers with a comprehensive understanding of forensic accounting.

The purpose of this research is to investigate the relationship between competition in the product market and audit quality, emphasizing the role of corporate governance. This research is an applied research in terms of its nature and descriptive method and in terms of its purpose, and since in the current research the current state of the variables has been analyzed by collecting information through past information, it is in the ranks of descriptive studies. And it is included after the event. In the course of conducting this research, two hypotheses were formulated and 141 companies were selected through systematic elimination sampling for a period of 7 years between 1393 and 1399, and the data related to the research variables were collected in Excel software using the software The statistics of 10 cases were analyzed. The results of the hypothesis test showed that there is a significant inverse relationship between product market competition and audit quality (optional accrual items). And there is a significant inverse relationship between competition in the product market and audit quality (representation of financial statements). Also, the power of corporate governance affects the relationship between product market competition and audit quality (optional accrual items). And the power of corporate governance affects the relationship between competition in the product market and audit quality (representation of financial statements).

Reducing operating costs is important for any society. The environmental conditions of the society on one hand and the advancement of technology on the other hand have affected the costs in the society. Currently, instead of paying fixed fees for each job, it is better to try methods whose cost is proportional to the amount of work. Competencies, including: awareness and knowledge in general and specialized fields, proper administration, proper human resource management, lead to productivity and cost reduction in any organization. There are many ways that can be used to reduce costs in any business and at the community level. The prerequisite for success in this way is organizational management as an organizational goal to reduce costs. The precision and culture of time management in personal and organizational costs in today's society and its training to employees and its stabilization in organizations will result in significant cost reduction. The use of operational research as a tool in capital structure and cost reduction in modern society. Therefore, the current article deals with the use of operational research in cost reduction in a review and summary.

This research was conducted with the purpose of the current research to investigate the correlation between social intelligence and social responsibility in auditors of accounting companies in Mashhad. The research sample included 50 auditors of accounting companies. The data were collected by using Carroll's social responsibility questionnaires and Tet's social intelligence questionnaires. After collecting the data, they were analyzed by SPSS-24 software and Pearson's correlation method. The research findings showed that there is a positive and significant correlation between social intelligence and social responsibility at the 0.01 level.

The present study intends to examine the level of risk-taking of individuals in different financial markets of digital currencies, stock exchanges and Forex. According to the theoretical literature, one of the most important sources influencing individuals' risk level is their financial literacy. This means that those who are more financially literate take fewer risks, and these risks are largely calculated. This research was conducted with a sample of 384 investors in the above three markets by survey method and using multi-stage sampling method. According to the research findings, the risk level of cryptocurrency market participants was higher than the other two markets, while the financial literacy of this group of people was much lower than the actors of the other two markets. On the other hand, according to the analysis of variance test, this difference is statistically significant and the results of Pearson correlation test also confirm the relationship between risk-taking and financial knowledge. With this in mind, it can be said that part of the risk-taking of cryptocurrency market participants is due to their low financial knowledge.

The re-presentation of financial statements is an event that attracts the attention of investors, and the re-presentation of financial statements is a factor that can place the reliability of published financial information in an aura of uncertainty and also mislead investors, so The existence of annual adjustments in successive periods and its prevalence among Iranian companies harms the credibility of financial statements and causes inefficient allocation and distribution of wealth in the society and reduces people's trust in capital markets. The forecasts provided by managers about the profitability of companies in the future period have valuable capabilities that help investors to make optimal decisions. Like other information, the value of these forecasts depends on their accuracy and believability from the perspective of investors. The purpose of this research is to investigate the effect of management forecasting accuracy on the relationship between the diversity of the audit committee and renewal of financial reports in companies listed on the Tehran Stock Exchange. This research is applied in terms of purpose and correlational in terms of nature and causal method. The statistical population of the research was all the companies admitted to the stock exchange in the period of 8 years from 1392 to 1399, and a total of 101 companies were studied through systematic elimination sampling. The dependent variable of this research is the re-presentation of financial statements and the independent variable is the diversity of the audit committee and the adjusting variable is the accuracy of the profit forecast. Logistic regression was used to test research hypotheses. The findings of the research showed that there is a negative and significant relationship between the diversity of the audit committee and the re-presentation of financial statements. Also, the accuracy of the profit forecast does not affect the relationship between the diversity of the audit committee and the renewal of financial statements. Therefore, in companies with an audit committee with a female member, the company's financial affairs will be monitored in a more favorable way, which will reduce the re-presentation of financial statements.

The banking system in the resistance economy is aligned with reducing dependence and emphasizing the advantages of domestic production and striving for self-reliance. In the scientific literature, it has not been a long time since the concept of resistance economy has been used, but May deduced from the views of economists that have been presented recently. This is the economic initiative of countries under special conditions that intend to support their country's banking system and make special banking investments to reduce dependence on other countries under critical conditions. Indicators of resistance economy and international banking) in international banking is affected by international sanctions. In this regard, 8 hypotheses have been presented and according to these hypotheses, tests have been conducted and SPSS software has been used to measure the variables. and reached the results that the real GDP per capita and the performance of the banking system have a direct effect; The amount of bank credits at the time of sanctions has a direct effect on the performance of the banking system.

The purpose of this research is to design an export sales model for oil and gas futures contracts with Iran to the target countries under sanctions. This research is applied in terms of purpose, in terms of qualitative-quantitative research method and in terms of survey-exploratory data collection method, and in terms of collection, it is cross-sectional. In order to design the model using the Delphi method, the researcher identified the factors that played a role in the design by examining the background of the research, then prepared a protocol in the form of a questionnaire and questioned them among Delphi experts in three rounds to determine the indicators and sub-indices. . The qualitative part of the society consists of 6 managers and consultants of the oil and gas industry who answered Delphi questionnaires in three rounds. At the end of the third round, the output of the Delphi phase showed the sales model. Sampling in the first stage of the research, which is the design of the initial research model, is carried out by the snowball method and until the saturation stage is reached. In the quantitative part, the statistical population includes 55 employees of the oil industry who are knowledgeable about the research topic. Using Morgan's table, 48 people were collected as a sample size and data were collected using a pairwise comparison questionnaire. The said questionnaire was designed with 30 questions (index) in the format of 7 variables (sub-index). The validity of the questionnaires was confirmed by the experts. Cronbach's alpha method was used to check the reliability in the Delphi part, and the results are presented in the Delphi part. After the final approval of the indicators and the design of the paired comparison questionnaire, the inconsistency rate is lower than 1/. It was obtained, which indicates its reliability. After extracting the answers to convert the data of the questionnaires into a usable state, information was entered with the best decision software. In this section, questions from Delphi, entropy and Vicor methods were discussed for prioritizing variables. The output of the Delphi stage includes criteria such as paying attention to risk, minimizing the effects of external obstacles, internal factors, factors related to foreign investment, soft structural factors and hard structural factors. Hard structural factors, competitive advantage, internal factors, soft structural factors, attention to risk, factors related to foreign investment and minimizing the effects of external barriers were assigned the most important priority. In relation to the sub-indices, based on the Vicor ranking method, sub-indices such as increasing flexibility, mining and exploration, using expert experts in contracts, contracting with several countries and entering the energy exchange have the highest amount.