فصلنامه پژوهش های تجربی حسابداری
سال دوازدهم شماره 4 (پیاپی 46، زمستان 1401)

Social status is an individual’s position within the social structure, which determines his or her available resources. Among the most salient of social identities, occupational identities are an important basis for self-image, self-esteem, and personal motivation. In the current research, based on interviews with 20 experts in the field of auditing in 1400 and based on the theme analysis method, a model has been proposed to explain the social status of the auditing profession in Iran. Also, to assess the validity of the presented model, using a researcher-made questionnaire whose validity and reliability was confirmed, the opinions of 116 experts were received in 2022 and analyzed. According to the results, auditing professions’ social status in Iran included four main themes known as generalities, social stratification, challenges, and solutions improvement. The results show that the challenges of this profession include the professional identity crisis) the negative effect of the profession on the personal life of auditors, weak self-control) and the professional independence crisis (low fees and unprofessional competition, non-comply with professional codes of conduct) have weakened the social status of the auditing profession in Iran. The findings of this research can be used by the Iranian Association of Certified Public Accountants and the Audit Organization.

The purpose of this study is to determine and rank the criteria for measuring the risk of companies for listing at the capital market. To achieve this goal, by studying the theoretical foundations and research background as well as interviewing capital market experts, a set of risk assessment criteria of companies were extracted, and then by performing fuzzy Delphi and consulting experts, the risk assessment criteria consensus of experts was determined. Then, using confirmatory factor analysis, the factor loading of the criteria was determined and by performing the Mabac ranking method, the weight of each criterion in determining the risk of companies was determined.The results of confirmatory factor analysis show that out of 107 criteria agreed by experts, 100 criteria include 33 out of 38 criteria related to "operational risk", 25 criteria out of 27 criteria related to "strategic risk", all 20 criteria related to "financial risk" and all 22 criteria related to "information risk" have been approved. Also, the results of the MABAC ranking indicate that the criteria related to corporate governance from the group of strategic risk have the greatest impact on corporate risk at the time of listing.

The purpose of the study is to revise the accounting curriculum for the associate degree of the Technical and Vocational University based on the skills needs of the employment market. Method This research is applied in terms of the type of research and the research method is qualitative with a grounded theory approach. The statistical population of the present study is the experts involved in the training of accounting students. In the present study, the purposive sampling method was used. The semi-structured interview tools were used to collect the required research data. The interview protocol was prepared using the literature, documents, and regulations of the Ministry of Science in revising the curriculum approval of the supervisor. The interviews continued until the hidden and various aspects and components of the phenomenon were identified and reached theoretical saturation. Therefore, a total of 19 people were interviewed. To analyze the data, a content analysis technique was used. The data analysis process was performed according to the steps proposed by Granheim and Landman (2004). In three steps, the data were transformed into primary codes, core codes, and selected codes based on research questions. In the final stage, the obtained model was validated according to the ten criteria of Strauss and Corbin (2012) as well as the use of two coders familiar with the subject. This study identified 4 dimensions, 22 components, and 491 indicators of the curriculum of accounting in the associate degree of Technical and Vocational University based on the skills needs of the employment market. Dimensions and components were objectives and specifications, course titles and course topics, the teaching method of learning and teaching process, and methods of evaluating the learning rate of accounting students in the Technical and Vocational University based on the skills needs of the employment market. It seems that paying attention to the views of experts and employers in curriculum development can add to its richness and adapt them to the needs of the labor market and possibly facilitate the entry of graduates into the employment market.

The cost of capital is one of the most important and effective financial tools in making many management and investment decisions that are affected by several factors. The purpose of this study is to investigate the effect of two key factors of earning quality and voluntary disclosure on the cost of capital by considering the mediating role of agency costs using structural equation modeling. The research is of the quantitative and causal type, and in terms of the implementation method, it is in the correlation category, and based on the purpose, it is of the applied type. A statistical sample from the population of companies listed on the Tehran Stock Exchange including 174 companies during the period 2015-2020 has been selected based on the method of systematic elimination. Due to the normality of the collected data, the asymptotic free distribution (ADF) method has been used to estimate the model which makes it possible to investigate the direct and indirect relationships among the variables. The effect of indirect happens when the effect of independent variables on the dependent variable is passed on by the intermediary variable. In the present research, agency cost is placed as an intermediary variable between two independent variables (quality of earning and discretionary disclosure) and a dependent variable (cost of capital) and causes an indirect relationship between them. By considering the direct and indirect path between the studied variables, the test result obtained a positive and significant relationship between agency costs and capital costs. The results also show that earning quality does not directly affect on the cost of capital, but indirectly hurts the cost of capital due to agency costs. The effect of total earning quality on capital cost is significant and negative. Also, the direct effect of discretionary disclosure on the cost of capital is not significant, while the indirect effect and its total effect on the cost of capital due to agency costs are negative and significant.

Accounting bodies have always emphasized the use of educational technologies in introductory accounting courses to make them more appealing and to have a positive impact on students’ interest and attitude towards this profession. The purpose of the present study is to investigate the effect of digital instructional games on students' attitudes toward accounting. The game used in this quasi-experimental research is the digital game Accounting Principles, available at Cafe Bazar, and the experiment was conducted during the first semester of the academic year 2018-2019. The sample was selected through convenience sampling and included 100 students of Accounting Principles (1) in four available classes at a university in Tehran. The classes were randomly assigned into experimental and control groups. A standard attitude survey was used to collect data. The results showed that the digital game Accounting Principles improved accounting students’ perception of this discipline. Moreover, the results showed the positive impact of the game on the attitude of non-accounting (management) students towards accounting was stronger. Consistent with the view of the American Accounting Association, findings suggest that making introductory accounting courses more attractive by using instructional technologies such as games can improve accounting students' interest and attitudes toward accounting and attract them to this major.

This study aims to investigate the effect of capital raising on equity price changes around the extraordinary general meetings (E.G.M) dates. In this study, the price effects of four capital raising methods including stock right, stock dividend, a combination of these two, and assets reevaluation surplus, separating three corporate goals from the capital raising including corporate development plan, financial structure reform, and participation in raising capital by capable firms were examined.This study was conducted on 287 firms in Tehran Stock Exchange. Statistical society during the four years from 2015 to 2019 years. The research methodology is event analysis which is measured by the descriptive statistic of theoretical price and adjusted returns by the TEPIX index.The result of this study shows that the difference between the theoretical price average and mean close price after the E.G.M dates for stock dividend, stock right, and assets revaluation surplus is positive. The highest average theoretical return belongs to the participation goal in capital-raising capable firms for a combination of stock right and stock dividend, financial structure reform for reevaluation, and development of the firm in stock dividend. In the case of a stock dividend and assets reevaluation, the difference between the theoretical average price and average close price after E.G.M and also the average theoretical return is increasing when the capital raising percentage goes up. In addition, the daily return adjusted by TEPIX on the four ways of capital raising and separating corporate goals is not zero around the E.G.M dates

This study aims to investigate the effect of CEO power on accrual-based earnings management and real earnings management of listed companies in the Tehran Stock Exchange. These three dimensions of real earnings management in our tests are abnormal discretionary expenses, abnormal production costs, and abnormal cash flow from operations. For this purpose, data related to 108 companies from 2010 to 2020 were analyzed. The regression model of the research has been examined and tested using the panel data approach and panel data with a fixed-effects approach. The results showed that CEO power has a significant negative impact on accrual-based earnings management. Also, the results showed that the concentration of CEO power has a significant negative impact on real earnings management (abnormal discretionary expenses, abnormal production cost, and abnormal cash flows from operations). Therefore, the research results indicate that powerful executives have more independence and more supervisory roles on the board which reduces the disadvantages of stakeholder rights and reduces the agency costs. Reducing agency costs reduce information asymmetry and reduce opacity in finances and thus indicates earnings management.

The purpose of this study is to determine and rank the criteria for measuring the risk of companies for listing at the capital market. To achieve this goal, by studying the theoretical foundations and research background as well as interviewing capital market experts, a set of risk assessment criteria of companies were extracted, and then by performing fuzzy Delphi and consulting experts, the risk assessment criteria consensus of experts was determined. Then, using confirmatory factor analysis, the factor loading of the criteria was determined and by performing the Mabac ranking method, the weight of each criterion in determining the risk of companies was determined.The results of confirmatory factor analysis show that out of 107 criteria agreed by experts, 100 criteria include 33 out of 38 criteria related to "operational risk", 25 criteria out of 27 criteria related to "strategic risk", all 20 criteria related to "financial risk" and all 22 criteria related to "information risk" have been approved. Also, the results of the MABAC ranking indicate that the criteria related to corporate governance from the group of strategic risk have the greatest impact on corporate risk at the time of listing.

The purpose of this study was to revise the accounting curriculum in the associate degree of Fany & Herfeey University based on the skills needs of the employment market;

The research method was qualitative with theory approach. The statistical population were experts in the field of accounting associate education. Objective sampling method was used. Semi-structured interview tools were used to collect data. The interview protocol was prepared using the regulations of the Ministry of Science in reviewing and compiling curricula, and the interview with 19 people was conducted to reach saturation of data collection. Content analysis was used to analyze the data. The data analysis process was performed according to Granheim and Landman (2004) steps. The data were converted into primary codes, pivot codes and selected codes. The obtained model was validated according to the ten criteria of Strauss and Corbin 2012 as well as the use of 5 coders familiar with the subject.

This study identified 4 dimensions, 22 components and 491 indicators of the curriculum of accounting in the associate degree of technical and vocational university based on the needs of skills, employment market.

Applying the components of research in the preparation, implementation and evaluation of curricula will harmonize them with the needs of the labor market.

Ethical decision-making refers to a concept whose effects on organizational desirability and relevant objectives are clear, as having an approach or model in this connection will reveal ethical decision-making within the organization as a powerful instrument. Thus, this study aimed to develop a model to improve ethical decision-making in the accounting profession using the Grounded Theory approach. This research has used a Grounded Theory-based qualitative approach to model ethical decision-making, utilizing the confirmatory factor model and the Q model approach to confirm the classified indicators. In this research, the views of 11 accounting and auditing professionals have been used to determine and confirm such indicators as causal, underlying, and intervening conditions, as well as strategies and outcomes, in line with a grounded model. Consistent with the 181 concepts on ethical decision-making in accounting, the results led to the development and confirmation of a paradigm with the number of 15 main categories (e.g., individual, organizational and social factors, individual, organizational and social characteristics, and individual, organizational and social conditions, limitations, environmental conditions, individual and organizational development, individual and organizational outcomes), and 62 secondary categories, which were consistent with the paradigmatic structure under causal, underlying, intervening conditions and strategies and outcomes sections in the model. The confirmation of the classification of the proposed model’s indicators using the Q theory and confirmatory analysis and its qualitative approach using angulation or triangulation technique led to greater confirmation of its results.

This paper attempts to evaluate the performance of machine learning models in fraudulent financial Reporting schemes prediction via a multi-classification approach and using an unbalanced dataset. Therefore, the financial statements of 134 companies listed on the Tehran Stock Exchange from 2009 to 2021 were investigated by Logistic Regression, Decision Tree, Boosting Algorithms, and Support Vector Machine. Models were programmed with Python and Performance indicators were calculated and compared. Furthermore, the machine learning model’s performance was investigated in binary classification with the balanced dataset to predict each fraud scheme exclusively. According to the results via a multi-classification approach, then the significant difference between machine learning models’ performance was approved. Support Vector Machin was preferred in multiclass problem space with the unbalanced data set. To predict fraud schemes via binary classification, a significant difference between machine learning models’ performance was not approved except to predict the “Overstatement assets and income” scheme. Support Vector Machin was preferred to Logistic Regression and Decision Tree model. The present research attempts to fill the research gap in the research area by developing machine learning models with a multi-classification approach.