نشریه پژوهش های حسابداری مالی و حسابرسی
پیاپی 58 (تابستان 1402)

The advancement of postgraduate education and the substantial rise in the publication of papers in all fields of knowledge, particularly in the field of accounting, require closer attention to the current publication situation of scholarly papers. Studying the research trend through the topic analysis of papers published in domestic scholarly journals, which is an example of the scientific map of a field, is of outstanding importance for organizations, researchers, and science policymakers. Therefore, the present study is aimed at analyzing the papers published in the journals approved by the Ministry of Science, Research and Technology in the field of accounting from the first issue published after receiving scientific rank until the end of 2020 employing text mining techniques.

Out of 4924 papers published in 20 accounting journals over three decades, 4201 papers whose English abstracts were available on the websites of journals and databases were selected as the sample and used for subject classification.To identify the most important words used in the papers, TF-IDF weighting algorithm was used, and the LDA topic modeling technique was implemented to extract topics. Moreover, the Python programming language was employed to apply text mining algorithms.

The research findings indicate that capital market (29%), financial accounting (20%), corporate governance (10%), financial reporting and corporate social responsibility (9%), management accounting (9%), auditing (8%), finance and investment (7%), public sector accounting (3%), accounting education and research (3%), banking and information systems (2%) are respectively the most important research areas in Iranian accounting journals.Reviewing the publication trend of papers in each of the popular research areas suggests that the topics of public sector accounting, auditing, financial reporting and corporate social responsibility, management accounting, banking and information systems, and accounting education and research follow a growing publication trend. In contrast, the topics of financial accounting, capital market, and finance and investment show a downward publication trend, and the topic of corporate governance continues a steady publication trend.

The results reveal that some research areas such as accounting information systems, public sector accounting, and accounting education and research, compared to other research areas, have been given less attention since not many attempts have been made to publish papers in these areas; thus, it is suggested that scholars pay more careful attention to journals’ science and publishing policies.

The present study examines the relationship between marginal value of cash and unused debt capacity on the dividend’s adjustment speed, considering the role of Liquidity shock moderation. In order to measure the dividends adjustment speed, which is a benchmark for dividend smoothing, the rolling window regressions based on the Lintner model was used Dijang et al and Faulkender and Wang method is applied for measuring the marginal value of cash and unused debt capacity, which is an indicator for measuring financial flexibility. According to the research constraints, 105 companies listed in Tehran Stock Exchange during the period of 2011-2020 have been investigated. The Research's findings show that the marginal value of cash and unused debt capacity does not have a significant effect on the dividend’s adjustment speed. Also, the Liquidity shock has no effect on the relationship between the marginal value of cash and unused debt capacity on the dividend’s adjustment speed. According to the results, in justifying the positive relationship between the Marginal Value of Cash and the Dividends adjustment speed, it can be said that any Firm with a higher Financial Flexibility would face a lower overall risk and improve managers' performance when using Growth and investment opportunities, and ultimately, their Dividend Smoothing is higher. Also, in justifying the negative relationship between Unused Debt Capacity and the Dividends adjustment speed, it can be said that any Firm with a higher Unused Debt Capacity has a lower Dividend Smoothing.

The purpose of this study is to investigate the major components affecting the development of accounting education in Iranian universities.

The research method of the present study is qualitative content analysis. The statistical population of this research is the accounting professors of the top universities in Iran who have been influential in the emergence and development of academic accounting in Iran. Sampling strategy of this research is purposeful sampling. The data collection method was an unstructured interview that was conducted in 2018 and 2019.

Analyzes show that 10 macro components (economic, cultural, political, social, Social and historical phenomena, government, Legal requirements, Accountability and Responsibility, universities and other centers and institutions, Educational and research communications and the competence and competence of universities), is effective in the development of accounting education in Iranian universities.

Among the ten structures resulting from the results of the present study, economic, political and government factors have had the greatest impact on the development of accounting education in Iranian universities. Also, the statehood of the economy and higher education system in Iran was identified as an obstacle in the development of accounting education in Iranian universities. The findings of this research can help decision makers in the field of accounting education in the country's universities in line with the development of accounting education.

From a theoretical point of view, the meaning of financial disorder is to try to reduce the opportunistic behavior of managers; Therefore, it seems that many companies are involved in financial irregularities, and for this reason, it is very important to determine the factors affecting the level of financial irregularities in companies, for this purpose, the indigenous model of Hanifi et al. (2022) was used. For this purpose, a questionnaire was prepared and distributed among experts to ask the opinion of the experts about the weight and importance of the criteria considered for measuring the financial irregularity of the company, and the weight and importance of the criteria were determined using one of the methods of the multi-criteria decision-making model (Shannon's entropy). Also, in order to measure the relationships of the hidden variable, which in this research is financial irregularity, confirmatory factor analysis was used; Also, in this research, we will try to measure the impact of financial risk on the presented model of financial disorder. Therefore, in this research, data from 167 companies during the years 1390 to 1400 has been used. The obtained results show that the proposed model is a suitable indicator for financial disorder. Also, the results include that financial risk increases financial irregularity

The ethical climate fit is one of the unique aspects of the professional identity of accountants. Therefore, this study attempts to investigate the effects of accountants' perceptions of the organizational ethical climate on their organizational attitudes using social-cognitive theory. The present study is practical in nature and is considered as a descriptive-exploratory correlation study. The required data were collected through the distribution of questionnaires among 305 accountants. The time period of this study is the second season of year 2022. The research data were analyzed using structural equation modeling method. According to the research findings, (1) Individual differences (self-efficacy and locus of control) have a positive and significant effect on the ethical climate fit. (2) The locus of control has a positive and significant effect on job satisfaction. (3) The ethical climate fit has a positive and significant effect on job satisfaction and organizational commitment. (4) Job satisfaction has a positive and significant effect on organizational commitment. Also, in this study, the effects of four control variables (number of job changes, number of employer changes, job level, and adjustment) on three variables of compatibility with the ethical climate fit, job satisfaction and organizational commitment. For example, the adjustment has a positive and significant effect on all three mentioned variables. Finally, the attitudes and beliefs of accountants towards senior managers are strongly influenced by the ethical climate fit.

There is a problem called formal and paper companies that has been plaguing economic activists across the country for some time. These companies exist, but others benefit from them.The purpose of this study is to present a model of factors affecting the formation of paper companies in the country's tax system.Methodologically, this research is considered in the category of mix method, because two groups of participants were present in the form of qualitative and quantitative sections. In this study, a questionnaire and the method of structural equations were used.  The results in a quantitative part in the form of presenting the model of this research showed that the use of foreign exchange tariffs by creating face to face in capital is the most effective factor for the development and formation of face-to-face companies in the country's tax system.  According to the presented model, it is possible to identify fictitious companies to an acceptable extent and help to eliminate them and increase the transparency of the economy.

The present study was conducted to investigate the relationship between auditor opinion shopping and related party transactions. In this regard, we analyzed financial statements of 117 companies listed in Tehran Stock Exchange (TSE) for the period of 2015-2019. The present study is an applied research and was conducted by descriptive-correlation method. In this present study, the composite index of Amiri and Fakhari (2020) was used to measure auditor opinion shopping. in this study, independent variable is related party transactions that was measured by dividing related party transactions on sales. Hypothesis testing was carried out through logistic regression model and Eviews 10 software. The results indicated that related party transactions have a positive and significant relationship with the auditor opinion shopping. Also, the results indicated that non-operating related party transactions have a positive and significant relationship with auditor opinion shopping. However, there was no significant relationship between operating related party transactions and auditor opinion shopping.

Due to the existence of various paradigms and theories in accounting and the lack of a clear classification of accounting theories, as well as the lack of a complete and well-defined framework of accounting theories in terms of sociological paradigms, we decided to take accounting theories into a broader sociological context. Communicate them. To achieve this goal, we used the content analysis method. In this way, first, by examining sociological schools and theories, the three main paradigms of positivism, interpretative and criticism were identified and the components that were the characteristics of these paradigms were extracted and categorized from the themes, and then the outputs were approved by professors. Sociology and then accounting theories and various theories using the method of extracting books and texts and articles extracted and sociological components in the context of accounting theories are searched and analyzed and at the end of accounting theories according to The extracted themes and their analytical codes are classified and analyzed and interpreted based on the obtained results.The results of thematic analysis placed accounting theories in three main categories of sociological, positivist, interpretive and critical paradigms. According to the research results, most accounting theories are in the category of interpretive theories. This shows the effective role of people related to these theories, including accountants, managers and investors, etc. There is also the issue of paradigmatic sputum among some accounting theories.

Integrated Reporting As the latest development of reporting, it has created a new era of providing and communicating financial and non-financial information and value creation. This has made business sustainability and social responsibility more important. The main purpose of this study is to formulate and explain the model of factors affecting integrated reporting by heuristic mixed method. For this purpose, first the qualitative part, using the data method of the foundation and interviewing 19 experts by snowball sampling method, integrated reporting categories and stimuli including causal conditions, background conditions, intervening conditions, strategies and consequences were formulated and modeled. The final was presented. In the quantitative part, research hypotheses were developed and to test them, a questionnaire was designed and information was collected by 368 people who did not participate in the qualitative part. Hypotheses were collected and tested by structural equation method using smart PLS software. The results of the quantitative stage showed that the causal category (legal requirements and conditions and political and economic relations) affects the central category (integrated reporting), the central category (integrated reporting) affects strategies, the intervening condition (instructions and characteristics of the company's management) It affects the strategies, the context conditions (accountability and evaluation system and company facilities) affect the strategies and the leaders (creating a responsible institution and setting the standard and training) affect the consequences.

In recent years, investors have realized that there are a number of irregularities (calendar effects) in the capital market through which additional returns can be obtained. In calendar irregularities, time is the factor that affects the capital market. Such effects are called calendar effects. Therefore, the purpose of this study is to identify and analyze the calendar effect of the holy month of Ramadan on the most important features of the capital market. The research method is applied in terms of purpose and descriptive-survey based on the nature and research method. The statistical population of this study includes university professors of accounting, analysts and trading experts in the Iranian capital market. In this study, using the research background and referring to eight experts and interviewing them, 6 indicators were identified as important features of the capital market that can be affected by the calendar effect of the holy month of Ramadan. Then, using 14 questionnaires, experts were asked to determine the causal relationships of these indicators. Finally, in order to explore the network of cause and effect relationships, to determine the degree of effectiveness and impact of each of the indicators and their prioritization, fuzzy hierarchical analysis, fuzzy dimtel approach and fuzzy TOPSIS were used. According to the results, capital risk is the most important indicator. This result indicates that this indicator is subject to severe changes during the holy month of Ramadan and it is necessary to pay attention to it. Then the indicators of trading volume, unsystematic risk, share return, liquidity risk and adjusted beta are important, respectively. Also, trading volume was recognized as the most effective indicator. Therefore, trading volume has a greater impact on other indicators. Also, non-systematic risk was identified as the most effective indicator.