نشریه پژوهش های حسابداری مالی و حسابرسی
پیاپی 59 (پاییز 1402)

The purpose of this research is to investigate the effect of culture on the ethical decision making of certified accountants with the mediation of individual risk taking propensity. In order to achieve this goal, six hypotheses have been developed. The current research community is certified accountants working in audit institutions registered in Iran, which according to the inquiry made from the certified accountant community of Iran, the size of the community is 472 people. Using Cochran's formula, a sample of 212 people was selected by random sampling. The data was collected using a questionnaire in 1401 and the hypotheses were tested and analyzed using the structural equation modeling method and using Spss and Pls software. The results show a negative and significant relationship between culture and ethical awareness of certified public accountants in Iran, a positive and significant relationship between culture and individual risk taking propensity, a positive and significant relationship between  individual risk taking propensity and ethical awareness, the mediating role of  individual risk taking propensity positively and significantly On the relationship between culture and moral awareness, a positive and significant relationship between moral awareness and moral judgment, moral judgment and moral intention. According to the research results, culture is effective on ethical decision making. Therefore, the modification of culture indicators will help to improve the ethical decision making of certified public accountants. Due to the fact that few researches have been done in relation to culture, ethical decision-making and individual risk-taking tendency, therefore, conducting this research will help to improve the richness of research and expand theoretical texts in this research field.

Today, social problems are among the issues that have been the subject of political debates, and the search for solutions to these problems has become particularly important. Social responsibility accounting is a response to these problems that by considering the social consequences of decisions, such as their economic effects, tries to expand the scope of traditional accounting and requires new criteria to define social goals and assess progress in achieving these goals. Therefore, the purpose of this study was to identify and rank the impact of accounting on social factors. This is a practical and descriptive-exploratory and correlational research that was conducted in 1400. The statistical population in the stage of identifying the components of the research model, the opinions of 20 experts familiar with accounting by snowball method were used. The city of Tehran was used. In the present study, in order to analyze the data of the qualitative section using the analytical techniques of Strauss and Carbin (1998), the concepts as a unit of analysis in the levels of the whole text of the interview were extracted with open source and for the findings of the quantitative part of the modeling method. Structural equations and smart pls software and Friedman test were used to rank the components. Finally, the results showed that accounting has a positive and significant effect on social factors such as investment decisions of investors, creditors in maintaining their interests, banks and financial institutions in accreditation, tax organization in fair tax collection and also the average rating, component. Assisting the tax organization by speeding up the taxation process with various methods of the accounting system has the highest rank and helping owners and investors to use their funds and the legality of their use is of the least importance to respondents.

Bankruptcy Prediction is one of the branches of finance that has received more attention in in recent research as bankruptcy patterns have been developed. In most of the researches in the field of Prediction the financial performance of companies and in particular, bankruptcy, only Predicting or comparing the predictive power of models using historical information of financial statements has been done. Since historical accounting information has been used more in Iran, the main purpose of this study is to consider the effects of inflation on input variables in designing a bankruptcy prediction model. Therefore, the variables in design of two different models were classified into two groups of financial ratios, adjusted and historical. Then, the ratios were identified using the LARS algorithm that had the highest ability to differentiate between bankrupt and non-bankrupt companies. Finally, the final bankruptcy prediction model was designed using the logit regression test and SVM and Naive Bayesian algorithms. For this purpose, the data of 50 companies listed on the Tehran Stock Exchange were used, which had experienced bankruptcy according to Article 141 of the Commercial Code. The results of this study indicate that the financial ratios adjusted based on the price index are more suitable predictor for corporate bankruptcy. Also, the bankruptcy prediction model designed by SVM algorithm can be a very good predictor for corporate bankruptcy with 99.4% accuracy.

The health sector is facing financial problems due to the traditional accounting system approach. In recent years, experience has shown that an activity-based costing system can be a viable alternative to solving financial problems. The important point is how to implement an activity-based costing system. Knowledge of activity-based costing implementation is far from its theoretical knowledge, so it is recommended to have an expert and familiar with the implementation steps along with theoretical issues. This research is a rationalistic and quantitative-qualitative research that is collected through questionnaires and interviews. The statistical population of this research is the experts and financial information of three prominent and active hospitals in Tehran. Statistical data were extracted through HIS hospital software. The results showed that activity-based costing systems, although transparency solves many of the problems of the hospital's financial area, is still ambiguous in some cases due to the dynamics of the system. Fuzzy logic provides ambiguity in calculations due to computational dynamics. slow. Using this logic can make intelligent decision making possible by software systems. Experience has shown that hospitals have more active operating room and angiography units with experienced physicians and surgeons. This is directly related to higher patient confidence in physicians and timely hospital services in diagnosis and treatment. Therefore, an efficient ABC system should pay special attention to other stimuli such as human resources in addition to activity stimuli.

The present research investigated the relationship between political uncertainty (presidential elections) and asymmetric cost behavior and the moderating effect of ownership type (state versus private). The sample consisted of 325 Iranian companies (1,990 observations) listed on the Tehran Stock Exchange and the Iran Over the Counter. Data were analyzed using panel data and OLS multiple regression with robust standard errors. The results showed that the asymmetric behavior of selling, general, and administrative (SG&A) costs is linear during times of political uncertainty (presidential election years), but sticky in non-election years. In other words, costs decrease less than the increase in non-election years. The results also indicated the sticky cost behavior of state-owned firms and the linear (non-sticky) cost behavior of private-owned firms in election years, with state-owned firms exhibiting greater cost stickiness in election years than in non-election years. Additional tests showed that the cost behavior of goods sold is anti-sticky in both election and non-election years, with a greater degree of anti-stickiness in election years. Moreover, in state-owned and private-owned companies, this behavior was non-sticky in both election and non-election years, and state firms exhibited greater anti-stickiness in election years compared to non-election years and private-owned firms. Finally, the behavior of operating costs in both periods was linear and was not significantly different for state-owned and private-owned firms.

The purpose of this study is to investigate the relationship between VAT and consistency of procedure, uniformity and substance over form of accounting information. The statistical population of this study includes VAT experts and specialists and experts of the Tax Affairs Organization and corporate taxpayers. 328 questionnaires were examined using questionnaires extracted by Likert scale Have been reviewed. Its validity was also assessed by Cronbach's alpha and Amos software was used to analyze the data. The results of the VAT relationship test with each of the independent variables separately indicate that all hypotheses have been confirmed with 95% confidence. The results of this study indicate a direct relationship between VAT and consistency of procedure, uniformity and substance over form of accounting information. The results indicate that having consistency of procedure, uniformity and substance over form of accounting information improves the quality of VAT accounting. These results can be used by the auditing organization, the tax administration, the managers and chief accountants, and the financial staff to conduct financial operations.

The aim of this study was to model the complications of the system of conservation, maintenance and training of human resources through the research method of mixed exploratory model. Its statistical population in the quality department, a group of experts including senior managers of the National Iranian Oil Refining and Distribution Company and professors in the field of human resource management in higher education centers and in the quantitative department of the National Petroleum Products Distribution Company - Sari and Affairs Iran Oil Pipelines and Telecommunications - Northern Region, there were 835 people (789 men and 46 women). In the qualitative part of the snowball sampling method, 20 people and in the quantitative part with the relative class sampling method based on Cochran's formula, 263 people were selected as a statistical sample. Data in the qualitative part were extracted through the implementation of Delphi technique with a semi-structured questionnaire and in the quantitative part through the implementation of 120-item researcher-made questionnaires on a statistical sample and analyzed using SPSS and AMOS software. The validity of the questionnaires was confirmed in terms of content and structure. Reliability and combined reliability were estimated and confirmed by Cronbach's alpha coefficient with 84%. Descriptive statistics (mean, variance, standard deviation) and inferential statistics (exploratory and confirmatory factor analysis and Friedman test) were used to analyze the data. The results showed that modeling the complications of the system of conservation, maintenance and training of human resources has 6 dimensions (organizational (internal), environmental (external), occupational, individual (personal), governmental (political) and cultural-social) and 30 It has been a component. The results of the quantitative section showed that all dimensions of the research model were confirmed.

The present article explains the effect of some macroeconomic indicators on stock return fluctuations .Artificial exchange rate pricing in the years before the crisis and preventing it from adjusting to the economic conditions is one of the main reasons for the recent currency crisis. Also, the calculation of the foreign exchange market pressure index indicates that the highest numbers obtained for this index are related to the time when the gap between the free exchange rate and the official exchange rate has increased. The results also showed that the effect of exchange rate fluctuations on stock return fluctuations is positive and significant, which indicates that there is a high correlation between stock returns and the exchange rate market. Also, the positive sign of the coefficient indicates a positive and significant effect of interest rates on the variability of stock returns. This result shows that higher interest rates have led to more fluctuations in stock returns. Finally, GDP per capita was not significant in any of the error levels of 1, 5 and 10%, which indicates that it did not have a significant effect on stock fluctuations.

The relation between firm's idiosyncratic volatility (IV) and stock returns has been explained by conflicting evidence, the contradiction has attracted the attention of many researchers. The impact of IV on stock return is depending on the stocks’ attributes. Tests have been performed using a panel data model with fixed effects, and the sample of 126 companies listed in Tehran Stock Exchange. The results show that in companies with high performance quality, the firm's IV are directly related to stock returns, and in companies with low performance quality, the firm's IV are inversely related to stock returns. The favorable quality increases the IV, and leads to positive returns, and The non-favorable quality increases the IV, and leads to negative returns. And there is a nonlinear,  shaped, relation between stock returns and IV. Increasing the level of IV to a certain level, initially, increases the firm's stock returns, but by increasing it more than before, cause a negative market reaction and a negative impact on stock returns.

Today, the importance of the interaction between the audit committee and the internal audit is clear and of great importance. One of the functions of the audit committees is to review and monitor the management's response to the recommendations and findings of the internal audit. The purpose of this study is to investigate the impact of the characteristics of the audit committee and the perceptions of the implementation of internal audit recommendations. Therefore, by using the data obtained from the review of senior internal auditors from the sample companies, it was concluded that the greater understanding of the implementation of audit recommendations strongly depends on the existence of independent members of the audit committee and the expertise of the members in auditing and accounting. The results showed: a) the perceptions of the implementation of internal audit recommendations are influenced by frequent meetings between the audit committee and senior internal auditors b) the greater the expertise of the members of the audit committee, the more likely the implementation of internal audit recommendations is c) the negative correlation between the size of the committee there are audits and the implementation of internal audit recommendations d) three dimensions (appointment, review 1, review 3) are positively related to the implementation of internal audit recommendations, but they are not significant e) independence and members with knowledge of accounting and auditing They have a significant impact on the implementation of internal audit recommendations.