فصلنامه دانش حسابداری مالی
سال نهم شماره 4 (پیاپی 35، زمستان 1401)

Recently, neuroscience has been used in the fields of psychology, economics, and finance, and its usefulness has been demonstrated. The main purpose of this study is to expand the literature of neuroscience to accounting. In attaining this goal, and for the first time, this research stimuntaniosly studied behavioral activation system (BAS) and behavioral inhibition system (BIS) as the main independent variables and brain spheres performance, as a moderating variable, on the management accountant's strategic decisions activity, as the sub category of accounting.

The research method is descriptive-survey. The statistical population was consisted of all management accountants of Tehran Stock Exchange companies in 2019. The effect of the preceding variables was assessed by designing different scenarios and exerting a questionnaire on a Likert scale of five options. Structural equation modeling (SEM) was used to investigate the effect of variables and the partial least squares (PLS) approach was adopted to analyze the patterns.

The results showed that BAS posits a direct effect and BIS has an indirect effect on the marketing, operational, human resources, accounting and budgeting activities of management accountants. The specialized function of each left and right hemisphere of the brain as a moderating variable on the activities of management accountants is different. The interactive role of "BAS and the left hemisphere" and the interactive role of "BIS and the right hemisphere" on the activities of accountants are positive and significant. In contrast, the interactive role of "BAS and the right hemisphere" as well as the interaction of "BIS and the left hemisphere" do not maintain a significant effect on the activities of management accountants.

Neuroscience greatly expands the knowledge of accounting and management accounting in various fields, especially in the field of strategic activities and behavioral domains. This knowledge can explain the accountants and auditors' decision-making process more fully and eliminate the dark corners of their neural behaviors in making a decision. In addition, managers, accountants, analysts, and academics can benefit from the findings of this study, both professionally and theoretically, regarding brain function and neuroscience behavior.

Contribution: 

The model presented in this article is original and proliferates the literature of “Neuro Accounting”. Empirical findings largely explicate the reasons for the differences in strategic decision-making of management accountants in practice and their effects. This model can be exerted and extended by other accountants, managers, and academics as well.

Given the importance of insurance companies in the financial services industry in the overall structure of the economy, the effective application of International Financial Reporting Standard No. 17 is essential. The effect of the new standard on the financial statements and key performance indicators of insurance companies will be significant and therefore this study aims to identify the challenges that insurance companies will face in applying measurement models in the new standard. It has been done in Iran.

In this research, the method of qualitative content analysis through a focus group including people with relevant experience in the insurance industry and with prior knowledge of International Financial Reporting Standard No. 17 has been used.

In this study, the challenges of using the measurement models of International Financial Reporting Standard No. 17 in groupings including objectives and scope of use, unit of account and level of aggregation and separation of contracts, Onerous contract test, separation of insurance contract components, fee approach Variables, premium allocation approach and building block approach were identified and presented under subgroups.

The results show that the measurement models in International Financial Reporting Standard No. 17 are highly dependent on judgment, actuarial modeling techniques as well as the quality of basic information. Insurance companies face several challenges that were identified and classified during the present study to be well understood. The findings of this study, while increasing knowledge in the field of insurance industry, provide insight for the supervisory authority of insurance companies, standardized accounting authority and the Exchange and Securities Organization to be able to take into account the challenges ahead, to achieve the goal.

The prpose of this research is to investigate the direct and indirect effects of voluntary information disclosure on the cost of capital with the mediating role of agency costs in different levels of profit quality.

In this research, a statistical sample of 173  member companies of the Tehran Stock Exchange was selected during the period under review in 2013-2018. To estimate the research model based on structural equation modeling, the method of factor analysis and principal components has been used, which provides the possibility of examining direct and indirect relationships between variables. In the present study, companies were divided into two groups of companies with high and low earnings quality based on the level of earnings quality based on the common factor.

The findings show that there is a positive and significant relationship between agency cost and capital cost. In companies with high earnings quality, voluntary disclosure directly and indirectly has a negative and significant impact on the cost of capital. While in companies with low earnings quality, the effect of voluntary disclosure on the cost of capital is not significant, but it has a negative effect on the cost of capital indirectly due to agency cost. The total effect of voluntary disclosure, which is obtained from the sum of the direct and indirect effect, is negative and significant on the cost of capital.

Earnings quality plays an effective role in moderating the relationship between exposure and cost of capital. Also, the higher the perdiction accuracy, the higher the voluntary information is disclosed. Therefore, the increase in voluntary disclosure of information reduces agency costs and cost of capital.

Contribution:

In addition to developing the theoretical foundations of previous reseach provide a new platform for future research and can play an effective role in the field of rational investment decision making by managers and investors.

The purpose of this study is to review the researches on the educational gap and examine its relationship on audit quality, Considering that the existence of a high quality audit has always been one of the concerns of supervisory and standard setters.

This research is of a quantitative type and is included in the category of descriptive studies. A questionnaire is used to collect research data. The population of this research was auditors working in audit institutes and university professors, and 365 subjects were randomly selected based on the size of the population. The data collection tool was a questionnaire and the questions were measured using a five-point Likert scale. Research hypotheses were tested with Umann-Whitney test for two independent groups and one-sample t-test for two types of responses of one sample group and analysis of variance.

The research indicated that there is a gap of expectations, performance, limitation, and expectations-action in accounting education, and the gap of expectations-performance has a significant relationship with audit quality.

The results of this study can help accounting educators in the direction of training graduates with the necessary accounting skills, so that they can overcome the pressures from public and private organizations due to the lack of competent human resources. It is necessary to reduce and provides the necessary information for the policy of recruitment, training and compensation of employees of auditing institutions.

Contribution:

The results of the current research, in addition to covering the gap in existing research in this field, provide guidance for universities in relation to creating the necessary competencies of students for their preparation in the auditing profession and as a result, maintaining and improving the quality of auditing.

The purpose of this study was to investigate the moderating role of managers' narcissism in explaining the relationship between internal auditor competence and the possibility of exposing the weakness of internal control.

The current research is applicable in terms of purpose, descriptive- analytical in terms of inference method and in terms of the overall research plan is events/retrospective. In the present study, the collected data of 144 companies during the years 2012 to 2018 have been analyzed through logit regression and stata software.

The professional competence, experience and the level of education of the internal auditor are the features of the internal auditor’s competence that have been studied in this research. Furthermore, the financial leverage, asset returns, sales growth, board size, duality of duties of the CEO, major auditing firm, the company’s activities life, company size, profit and loss index, operating cash flow and inventory ratio, as control variables have entered the research model.

After ensuring the acceptable fit of the measurement and structural patterns of the research, the results of the hypothesis test using Logit panel regression method with random effects indicates that managers’ narcissism positively moderates the relationship between internal auditors’ professional competence and the possibility of disclosure of the weakness of internal control, the work experience of internal auditors and the possibility of the disclosure of internal control weakness, but it has no effect on the relationship between the level of education of internal auditors and the possibility of the disclosure of the internal control weakness.

Contribution: 

The almost uncovered area of research, which is related to internal control inefficiencies, examines and the filling of vacuum in the theory of accounting helps to discover the effects of traits and internal audit characteristics on access to related goals with the impact of narcissism.

The purpose of this study is to identify and prioritize the factors affecting first-year Students’ Choice of accounting major in Iranian universities.

In order to test the research hypotheses, the method of structural equations and Friedman test and component path coefficients were used to prioritize the factors. By studying the literature and surveying new students, the factors affecting the choice of accounting were extracted and a research questionnaire was designed. Then, 239 first-year students of State universities of the country in 2020 from 635 of total student accourding to the Sanjesh Organization's Field selection booklet, were surveyed.

The research results showed that the characteristics of the field, individual characteristics, guiding factors, environmental factors, academic characteristics and university characteristics had a positive and significant effect on the choice of new students, respectively.

Top 10 indicators for choosing a field from the point of view of first-year students, are including prestige, possibility of continuing education at higher levels, independence, university reputation, professional membership, idealism, future career advancement, previous knowledge of accounting, social status, good job prospects and opportunities.

Contribution: 

This study has surveyed first-year students in Iranian university and ranked the factors influencing their decision to choose accounting major.

Considering the importance and Disruptive role of blockchain in the future of accounting, this study examines the role of blockchain technology in accounting research using content analysis method to examine and identify current trends in accounting articles, and Provide insights into the future of accounting and auditing research and emerging topics.

This study analyzes different dimensions of published research by reviewing 125 articles from 48 top accounting journals indexed in ABS, ABDC and SJR ranking lists in the period 2008 to 2021.

An analysis of published articles indicates the impact and blockchain entry into the areas of auditing, accounting, cryptography, financial reporting, taxation, stock market, smart contracts, and corporate governance. Besides, the importance of the impact of this technology on the future of accounting research and education of accounting students has been emphasized.

The results of this study indicate the infancy of this field of accounting research and the growing trend of publishing accounting articles on the subject of blockchain in recent years, especially in the field of auditing. The results of this study also indicate the provision of appropriate research opportunities in various fields of accounting knowledge with a focus on blockchain.

Contribution:

 The findings of this study can help researchers to understand the applications of blockchain in accounting and auditing and identify important research areas for the development of future research paths.

Considering the importance of disclosing key items in the audit report, the purpose of this study was to investigate the effect of the audit report disclosing key items model on companies' business failure to examine the extent to which disclosing key items in the audit report will be able to reduce The failure of corporate business and investors relying on the disclosure of such information to make decisions in capital market companies.

in this research, the combined research method (qualitative-quantitative) based on Gillers approach is used in data analysis of the foundation (contextual theorizing). For this purpose, a survey of 13 experts and specialists in the auditing profession examined the impact of disclosure of key items in the audit report. The work of companies listed on the Tehran Stock Exchange was presented.

The results led to the formation and presentation of a model that in this model in the qualitative part indicates the existence of 3 categories, 6 components and 31 concept codes. But the target population in a small part was 202 managers and brokers of Tehran Stock Exchange companies. The results in the quantitative part showed that the disclosure of the key items of the audit report has a negative and significant effect on the business failure of the Tehran Stock Exchange companies.

Disclosure of key audit items can not necessarily be considered to increase the decision-making power of external stakeholders, because by auditing and evaluating the company's performance, the auditor can mention various points to the board and directors of companies, their level of knowledge to better align their functions with accounting standards and Strengthen the audit. Therefore, based on this result, it was found that disclosing key items in the audit report according to existing standards can reduce the level of failure of capital market companies' businesses.

Contribution:

 The Knowledge In addition to developing the literature on disclosure of key items in the audit report, this study leads to the right decision of stakeholders and investors to rely on the disclosure of such information to make decisions in capital market companies.