نشریه چشم انداز حسابداری و مدیریت
سال ششم شماره 82 (تابستان 1402)

The main purpose of the current research is to investigate the impact of risk management and internal audit performance on the quality of financial reporting in companies listed on the Tehran Stock Exchange in companies listed on the Tehran Stock Exchange. The statistical sample of the research included 159 companies and the method of data analysis was done through correlation and multiple regression tests. In this research, risk management and internal audit performance as independent variables; Financial reporting quality as a dependent variable and financial leverage variables, company size, accruals ratio, growth opportunities, profit sharing, agency fee and operating cash flow are also considered as control variables

The purpose of this research is to investigate the effect of gender diversity of the board of directors on the sustainable growth of the company and the liquidity of the shares. The scope of study for this research includes eight years, that is, from 1392 to 1399. The research is in the category of applied research, and in the classification based on nature, it is placed in the group of correlational research, which draws conclusions based on the inductive method. The results of the research hypothesis test showed that the gender diversity of the board of directors does not affect the sustainable growth of the company and the liquidity of the company's shares.

The basis of investment in the capital market is the information issued by the companies, and if the distribution of information is not fair and symmetrical, the reaction of the investors will be contrary to reality, and this can affect the performance of the company; Therefore, the purpose of this study is to investigate the effect of information asymmetry on the performance of companies. The current research is applied and from the methodological point of view, the correlation is causal type (post-event). The statistical population of the research is all the companies admitted to the Tehran Stock Exchange, and using the systematic elimination sampling method, 131 companies were selected as the research sample in the period of 2012-2021. In order to measure the information asymmetry, the method of the range of the proposed price of buying and selling shares and to measure the performance of the company, the Q-Tobin ratio has been used. The results of the research hypotheses test showed that there is an inverse and significant relationship between information asymmetry and company performance.

In recent years, national and international damages, both material and moral, caused by harmful acts have increased greatly. Also, the administrative corruption of employees and power holders at the internal level of countries and at the global level has also become a fundamental challenge in human societies, which is a very destructive phenomenon that weakens administrative and government institutions and has a negative effect on productivity, which can cause material or spiritual damage. It implies that the material aspect of it, which is of great importance, is on two types of loss of property or being deprived of benefit (non-benefit), such as corruption that results from any act or omission that leads to the abuse of power given to a person. It comes out that one can even consider the definition of losses for possible and possible benefits. That is why there is a strong desire to strengthen anti-corruption laws in the world today. The issue of omission is one of the most important topics in the administration of the country, which requires in-depth attention and investigation in this area, therefore, the serious entry of the State Court of Accounts into the category of omission and the formulation of guidelines in order to systematize and institutionalize it, can be an effective action in the direction of be considered to be responsible for guarding the treasury. It should be noted that monitoring the performance of managers of executive bodies in terms of refusal and failure to perform legal duties in line with their duties and powers and, accordingly, auditing cases resulting from omissions, requires the creation of necessary and appropriate platforms in the country as well as the performance of duties and duties. It is also legal for all executive bodies. In this article, an attempt is made to emphasize the importance of the role of the Court of Accounts in auditing and dealing with the cases caused by omission, in addition to explaining the concept of abandonment and stating related instructions.

The present study was conducted to investigate the impact of intellectual capital on gaining competitive advantage in the banking industry. The current research method is practical in terms of its purpose, descriptive-survey in terms of nature, and field-type in terms of data collection method. The statistical population studied in this research includes all employees of the headquarters department in Eindah Bank in Tehran. To collect the necessary data, the intellectual capital and competitive advantage questionnaire was used. The validity of the measurement tool has been confirmed by the opinion of experts in the bank and a number of management professors, after some modifications. To measure reliability, Cronbach's alpha method was used and confirmed. For the descriptive analysis of the data, tables, graphs, dispersion indices were used, and for the inferential analysis of the hypotheses, SPSS software was used. In relation to the research hypotheses, the results showed that customer satisfaction indicators, learning and growth, internal processes and financial indicators in the central insurance department of the bodily damage provision fund have an effect on improving performance indicators.

The leading research was conducted with the aim of investigating the effect of financial literacy, financial stress and financial self-efficacy on financial health. In terms of nature and method, the research is descriptive-survey research and applied in terms of purpose. The statistical population of the research is considered to be all the students of Imam Javad (AS) Higher Education Institute of Yazd in 1401, and 306 people were selected as the sample size through Cochran's formula. The sampling method is available sampling and the data collection tool is a questionnaire, which was used to measure financial health, financial literacy and financial stress from Islam and Zaki's (2019) questionnaire, and to measure financial self-efficacy, Lun's (2011) questionnaire was used. The validity (confirmatory factor analysis, convergent and divergent validity) of the research tool was checked and confirmed, and its reliability was measured using Cronbach's alpha coefficient test and composite reliability, and according to the results obtained, the reliability of the research tool can be confirmed. Data analysis was done using descriptive and inferential statistics methods with partial least squares method, using SPSS and SmartPLS software. The results obtained from this research showed that financial literacy and financial self-efficacy had a direct and significant effect on the financial health of students; But financial stress does not affect their financial health..

Increasing the effective awareness of intangible assets (research and development costs), causes better decisions to be made in the field of investment in the company and gain profit and performance. The strategies used for research and development costs, which require limiting the flow of company information to the capital market and other authorities, allow managers to misuse company resources without the possibility of detection. The purpose of this research is to study the effect of board remuneration on the relationship between operating cash flow and research and development costs. The statistical population of the research companies admitted to the Tehran Stock Exchange and the studied sample includes 140 admitted companies during the years 2016 to 2016. The research method is descriptive and in terms of the relationship between the variables, it is a combination of causality-correlation, and it is practical in terms of the goal. The regression method and panel data as well as the fixed effects model were used to process and test the hypotheses. The results obtained from the data analysis show that the remuneration of the board of directors has a negative and significant effect on the relationship between operating cash flow and research and development costs.

The aim of the current research is to examine the decision-making horizon of the CEO and the company's research and development investments with the role of managerial myopia and risk aversion in companies listed on the Tehran Stock Exchange. This research is an applied research in terms of its nature and descriptive method and in terms of its purpose, and since in the current research the current state of the variables has been analyzed by collecting information through past information, it is in the ranks of descriptive studies. And it is included after the event. In the course of conducting this research, three hypotheses were formulated and 122 companies were selected through systematic elimination sampling for the 8-year period between 1394 and 1401, and the data related to the research variables were collected in Excel software using the software Statistical analyzes were carried out. The results of the hypothesis test showed that there is a significant inverse relationship between the CEO's decision-making horizon and the company's research and development investments. And managerial myopia and risk aversion moderate the relationship between the CEO's decision horizon and the company's research and development investments.

The purpose of the research is to investigate the relationship between the success of electronic customer relationship management and buyer behaviors, consumer-based innovation and product life cycle management with the mediating role of customer feedback management in Alborz travel agencies. The population of this research includes 1000 customers in travel agencies in Alborz province. The sample size was calculated using Morgan's table and 278 people were used as a sample. The necessary data has been collected through standard questionnaires. Research findings show that buyer behaviors have a positive effect on the success of electronic customer relationship management, buyer behaviors have a positive effect on customer feedback management, and product life cycle management has a positive effect on feedback management. customer has, consumer-based innovation has a positive effect on customer feedback management, consumer-based innovation has a positive effect on the success of electronic customer relationship management, customer feedback management has a positive effect on the success of electronic customer relationship management, customer feedback management has an effect Buyer behaviors, product life cycle management and consumer-based innovation mediate the success of electronic customer relationship management.

The purpose of this study is to investigate the impact of sustainable social performance on tax avoidance. The current research is applied and from the methodological point of view, the correlation is causal type (post-event). The statistical population of the research is all the companies admitted to the Tehran Stock Exchange and using the systematic elimination sampling method, 146 companies were selected as the research sample and were examined in a 7-year period between 1394 and 1400. The results of the research hypothesis test showed that companies that have a higher level of socially sustainable performance have a lower tendency to tax avoidance.

The present research aims to investigate the effect of tax ethics, mental accounting and self-tax knowledge of employers on their tax compliance (a case study of real taxpayers of Yazd province) in the period of 1401 to 1402. In terms of its nature and method, the research is a descriptive-survey type of research, and it is considered practical in terms of its purpose. The statistical population consists of real taxpayers of Yazd city and the statistical sample was made through the Cochran formula and available sampling method, and finally 384 people were selected as the sample size. The tool of data collection was a questionnaire, which was used to measure tax compliance by Guzel et al. (2019), to measure tax ethics by Palil (2010) questionnaire, to measure tax knowledge by Haj Mohammadi questionnaire (2013) and to measure mental accounting by Radinto questionnaire. (2020) was used. The content-form validity and construct validity (confirmatory factor analysis, convergent and divergent validity) of the research tool were examined and confirmed, and its reliability was also measured using Cronbach's alpha coefficient test and composite reliability, and considering that the alpha value for all The research variables were obtained more than 0.7, the reliability of the research tool can be confirmed with confidence. In order to analyze the data, descriptive and inferential statistics methods have been used, in the first part, frequency tables and graphs, and in the second part, the partial least squares method, by means of SPSS and SmartPLS software, have been used to test the hypotheses and present the research results. Is. The results of this research showed that tax knowledge, mental accounting and tax ethics have a positive and significant effect on the tax compliance of real taxpayers. In addition, tax knowledge had a positive and significant effect on mental accounting, but mental accounting could not moderate the relationship between tax knowledge and tax compliance, and no difference was observed in the use of mental accounting between self-employed men and women.

The competitiveness of the product market means that different companies have close competition in the production and sale of goods, and their products are not much superior to each other, because if it is not the case, the market tends towards monopoly or multilateral monopoly. This research It examines the relationship between product market competition and real profit management and accounting comparability. The study area for this research includes eight years, that is, from 2012 to 2019. The research is in the category of applied research, and in the classification based on nature, it is placed in the group of correlational research, which draws conclusions based on the inductive method. The results showed that there is no significant relationship between product market competition (Herfindahl-Hirschman index) and real profit management and accounting comparability; However, there is a significant and negative relationship between product market competition (Lerner's index) and real profit management, and a significant and positive relationship between product market competition and accounting comparability.

Today, accountants operate in an environment that is constantly changing. In the science of accounting, it has become so that they always emphasize continuous training programs, which improves the training methods. In the American Association of Accountants in the 21st century, they pursued two basic goals, one of which was to discuss the change of accounting education programs with the aim of continuing learning throughout life and the second goal was to require accounting students in the field of digital technology. Applying these goals increases profits, reduces replacement costs, saves time, improves information quality, professional performance, employee satisfaction, increases reliability, accelerates information transfer, increases competitive position, and provides more appropriate and newer services to customers. All these things facilitate the digitization of accounting, financial reporting and auditing.

Companies need to finance investment projects in order to grow and continue their activity. However, the disadvantages and advantages of each of the financing methods and the different characteristics of the companies have turned determining the optimal combination of financing sources into one of the most challenging decisions for managers. The purpose of the present study is to investigate the relationship between financial constraints, audit quality and external financing in companies listed on the Tehran Stock Exchange. This research is practical in terms of purpose and analytical in nature. The statistical sample of the research is 105 companies from the companies admitted to the Tehran Stock Exchange during the years 2015 to 2022. The findings of this research show that there is a positive and significant relationship between financial constraints and audit quality. Also, the findings of the second hypothesis show that there is no significant relationship between financial constraints and foreign financing. The third hypothesis also indicates that audit quality leads to a positive and meaningful relationship between financial constraints and external financing.

The purpose of this research is to study the impact of economic policy uncertainty on company investment. It should be mentioned that the time efficiency in this research is limited to the years 1391-1400, also this research has a main hypothesis. The conducted research is a part of applied research in terms of the type of goal, and the research method is correlational in terms of nature and content. The research has been carried out in the framework of deductive-inductive arguments, and panel analysis has been used to analyze the hypotheses. The obtained results showed that economic policy uncertainty has a negative and significant effect on the company's investment; That is, the increase in the uncertainty of economic policies causes a decrease in cash flows towards investment

Artificial intelligence has many applications that have played a big role in the field of accounting and auditing. Artificial intelligence imitates human behaviors such as reasoning and learning as well as problem solving. In this period, with the use of information technology, the use of information and their processing has caused accountants to face new methods, and this issue has become much more prominent on accounting information systems. By using artificial intelligence in accounting and auditing, it is possible to include all the relationships between the variables that have been found or some that have not been found, and also another new technology that has received a lot of attention in recent years is blockchain. which was initially used for the maintenance and storage of digital currencies, but with the better introduction of this technology and its many applications in the field of accounting and audits and control of financial markets, it has attracted the attention of many active organizations and companies. took

In today's world, the issue of the behavior of the component of the KI is more important than the issues raised in the discussion of financial issues, the Rhodes are the issues of expansion into a society as large as the world , because everywhere The earth is a sphere capable of the NGG and the person in every region of the globe with every language and culture will be subject to the actions and actions of every person in every region of the globe.. Therefore, considering the importance of the subject, the present study examines the relationship between mental accountant, financial self-efficacy, financial attitude and financial behavior. The statistical population of the research is the entrepreneurs of companies based in Yazd Science and Technology Park and the sample size of 165entrepreneurs was determined using Cochran's formula. The In terms of purpose, it is a type of application, and in terms of the method of conducting the research, the type of f-y-correlational and in terms of the data collection is the type of PI - cross-sectional type . To collect information A standard questionnaire was used to assess its validity by convergent and divergent validity test, and Cronbach's alpha and combined reliability were used. The results show that there is a positive and significant relationship between mental accounting and financial self-efficacy, as well as between mental accounting and financial attitude. Moreover, the results of the research show a positive and significant relationship between financial attitude and financial behavior and subjective accounting on financial behavior due to the mediating role of financial self-efficacy and also Financial self-efficacy has a positive and significant effect on financial behavior due to the mediating role of financial attitude.

Internal audit is on a path that in the next few years, it will be necessary to create new standards related to its efficiency. One of the important indicators in this field is the size of internal audit, which can be changed based on the characteristics of the company and the characteristics of the industry. This research is based on the effect of company characteristics on the size of the internal auditor with emphasis on information asymmetry. In this research, the number of 116 companies admitted to the Tehran Stock Exchange in the period of 2014-1400 has been examined. In order to test the hypotheses, panel linear regression models were used, the findings of the research show that the characteristics of the company, including the number of employees, having a subsidiary company and the percentage of foreign sales, both individually and interactively with the asymmetry variable. Information has a positive and significant effect on the size of internal audit.

Using the Internet as one of the channels for disseminating company information is a phenomenon that has been growing and developing in recent years. Accounting information is also of high value in the capital markets, and the capital market needs this supplementary information as well as published accounting reports. Internet reporting is also one of the important sources of information that potentially; It complements other accounting reports published in the capital market and reduces the information asymmetry of stocks. Therefore, in this research, the effect of Internet financial reporting percentage on information asymmetry of companies has been investigated. The statistical population of the research is all manufacturing companies admitted to the Tehran Stock Exchange from the beginning of 2019 to the end of 2021. The research sample includes 111 companies that were selected using the systematic elimination method. In order to test the hypothesis, the method of correlation between variables and multivariate regression equations was used through panel data method. The results of the hypothesis test indicated that the percentage of Internet financial reporting and its criteria, the percentage of content items of Internet financial reporting and the percentage of items of the presentation of Internet financial reporting had a significant and negative effect on the information asymmetry of companies admitted to the Tehran Stock Exchange. . When the companies admitted to the Tehran Stock Exchange publish their financial reports on their website, they make the information available to investors faster and before the content of the information is reduced, it is used in economic decisions. Also, due to the asymmetry of information that exists between people inside the company and investors, investors are uncertain about the future state of the company. One of the ways to reduce information asymmetry is to publish company reports through different channels. The Internet is one of the company's communication channels, which makes financial and non-financial information available to investors, reduces information asymmetry, and reduces investors' uncertainty about the future state of the company.