نشریه حسابداری حسابرسی و تامین مالی در محیط های اسلامی
پیاپی 2 (بهار 1401)

This research has investigated the effect of market concentration, market share distance and auditor leadership on audit quality in the capital market (Tehran Stock Exchange). In this research, the issue of competition in the audit market and its effects on audit quality was investigated. Based on economic theory, three competitive criteria of the auditor's power in the market were defined and studied: concentration, market share and leadership in the market. advanced research, by testing the efficiency of scientific topics and developing applied knowledge about the correlation between variables in order to adapt to the previous theoretical literature, from the aspect of the applied goal, from the aspect of the quantitative research process, from the aspect of the method of collecting and analyzing information. Descriptive correlation and logically, it is an inductive research. In order to test the hypotheses in the research models, the information of the companies admitted to the Tehran Stock Exchange during the period 2012 to 2020 was used for the main purpose of the research. The information of 143 companies was collected, processed and analyzed by appropriate descriptive statistics methods and inferential statistical methods to identify the type of composite data and using R statistical software. The results showed that there is a significant relationship between auditor market concentration and audit quality. There is a significant relationship between industry market share and audit quality. There is no significant relationship between industry leadership in the market and audit quality.

This research studies the impact of going concern auditor opinion (GCAO) during life cycle stages on market reaction. Also examines the impact of the auditor industry specialization on the mentioned relationship. This research is applied in terms of purpose and correlation in terms of descriptive method. In the present study، to measure the market reaction of accumulated abnormal returns for a short period of three days، (- 1 ، +1)، around the event date and to measure the life cycle stages, Dickinson (2011) method was used, which is a combination of operating cash flow, investment and financial patterns. In this regard, 239 companies listed in Tehran Stock Exchange during the period 2013-2020 were selected and their data were collected to test the research hypotheses. The designed hypotheses were tested by multivariate linear regression analysis. The results of testing the hypotheses show that different stages of the life cycle do not have a significant effect on the relationship between the going concern auditor opinion and abnormal stock returns. Also, the moderating role of different life cycle stages on the relationship between going concern auditor opinion and abnormal stock returns in companies audited by industry specific auditors is not significantly different from other companies.

Optimal resource allocation is very important for shareholders and investors in listed companies. Given the importance of this issue, this paper examines the relationship between Internal accounting information quality and efficiency of resource allocation and too study effected Governance efficiency on relation between Internal information quality and efficiency of resource allocation. To measure the quality of internal information, three criteria of Earnings announcement speed, Earnings forecast accuracy, non-restatement due to error have been used. Also, to measure the efficiency of resource allocation, two criteria of correlation between the growth rate of operating profit of the company and industry and the correlation of sales growth rate of the company with industry have been used. To measure the corporate governance mechanism, the criteria of concentration of ownership, independence of board members, duality of CEO duties, number of board members, percentage of institutional ownership, CEO membership in the board have been used. For this purpose, the data of 103 companies during the period of 2013 to 2020 were analyzed using the structural equation modeling. The results show that Internal information quality has significant impact on the efficiency of resource allocation and the Governance has the role of moderator on the relationship between Internal accounting information quality and efficiency of resource allocation. In the other words high quality Internal accounting information leads to increased investment productivity; and too findings indicate the moderating role for Governance in the relationship between Internal accounting information quality and Capital investment choice. Therefor strengthening corporate governance and Improving the quality of internal accounting information enhances the usefulness of information for decision-making by investors, creditors and other stakeholders. It also leads to optimal investment

This research is trying to study the effect trading with dependent individuals on companies value With emphasis on social responsibility of companies..

In current research, all the companies listed on the Tehran Stock Exchange were selected as target community and the 128 eligible companies were selected as the sample by applying conditions and restrictions. Also, it was used multiple linear regression model to test the research hypotheses. The analysis of the regression model resulted from the research process and studying the significance of the regression model and coefficients of the variables have been performed using Stata15 software

Findings of the first hypothesis indicates that there is a Negative and meaningful relationship between trading with dependent individuals and companies value. also the second hypothesis indicates that there is a positive and meaningful relationship between social responsibility and companies value and, social responsibility has a positive and meaningful effect on the relation between trading with dependent individuals and companies value

Social responsibility improves the relation between trading with dependent individuals and companies value and this eventually it will increase the Wealth of shareholders.

Contribution: 

The results of the research, in order of filling the lack of researches in this field, Investors, Capital market legislators, and helps other users to make better decisions.

The aim of the current research is to investigate the behavioral factors effective on the promotion of Islamic tax compliance. According to the theory of logical response of planned behavior, today Islamic governance is one of the effective approaches to improve the efficiency of behavioral management in attracting the intention, attitude and mental norms of Islamic tax modi, and competent authorities are trying to identify the effective factors. on voluntary compliance, strengthen it in order to achieve the goals of non-governmental charitable organizations, which is to increase the collection of Islamic taxes. In promoting voluntary Islamic tax compliance, executive and legal factors are usually taken into consideration, and less attention has been paid to internal and psychological factors. The time period of the research is 2022. This is an applied and correlational research using a post-event approach. The source of receiving information is the questionnaire. In order to realize the hypotheses of the research, first, based on the questionnaire, the necessary information related to the hypotheses was collected and then with the help of binomial t-test, the hypotheses were examined using 352 completed questionnaires by the statistical population. The evidence indicates that new behavioral management approaches are effective on Islamic governance and the attitude and mental norms of Islamic taxpayers and their intentions have a significant relationship with Islamic tax compliance.

Competition in the product market motivates managers to continuously improve, establish strong corporate governance, reduce agency problems between managers and shareholders, reduce information asymmetry, and reduce organizational management and control costs. This research examines the moderating role of product market competition on the relationship between social responsibility and operational performance of companies. In this research, competition in the product market is measured by the HHI, social responsibility is measured by the content analysis approach following Kurdestani et al (2018), and operating performance is also measured from the variables of return on equity and net profit margin. The information of 117 companies listed in the Tehran Stock Exchange from 2013 to 2021 was used. Multivariate regression panel data with fixed effects was used. The results show that social responsibility has a positive and significant relation with return on equity and with net profit margin. Therefore, social responsibility has a positive and significant relation with operational performance. Product market competition has a positive and significant effect on the relation between social responsibility and return on equity. Product market competition has a positive and significant effect on the relation between social responsibility and net profit margin. Therefore, product market competition has a positive and significant moderating effect on the relation between social responsibility and operational performance.