نشریه چشم انداز حسابداری و مدیریت
سال هفتم شماره 94 (پاییز 1403)

Firm value is the perception of stakeholders, especially investors, of the company's achievement level related to stock market prices and is measured by percentages and economic concepts that reflect the business value on a given date. The v firm value can be increased by the ability to control the potential (financial and non-financial) in the long term for the existence of the company. Therefore, efforts are needed to increase the firm value. According to the above, the importance of determining the firm value and the factors affecting it are determined. Based on this, the current research examines the effect of audit quality, corporate governance and earnings management on the relationship between social responsibility reporting and firm value in companies listed in the Tehran Stock Exchange. In order to achieve the above objectives, four hypotheses were formulated. Therefore, in order to test the research hypothesis, a sample of 165 firms was selected from the firms listed in Tehran Stock Exchange during the period 2016 to 2023. Multivariate regression model based on combined data was used to test the research hypothesis. The findings of the research showed that social responsibility reporting has a positive and significant effect on the firm value, that is, an increase in social responsibility reporting leads to an increase in the firm value; In addition, the results indicate that audit quality and corporate governance strengthen the relationship between social responsibility reporting and firm value. While, earnings management weakens the relationship between social responsibility reporting and firm value.

In recent years, there has been a significant increase in global attention to regulatory requirements requiring companies to disclose information about their corporate social responsibility activities. This increasing emphasis on the disclosure of social responsibility is due to the increasing recognition of the regulatory bodies regarding the fact that the information of the disclosure of social responsibility is important for both the beneficiaries and the shareholders. Therefore, this study aims to determine the effect of fraudulent financial reporting based on the hexagonal theory of fraud in the financial statements of companies admitted to the Tehran Stock Exchange. The research method is descriptive-analytical and applied, and quantitative variables were used. The research panel data was collected in the form of a time series between the years 1397 and 1401, through Rahavard Navin software, from the stock exchange website. The statistical population includes the companies admitted to the Tehran Stock Exchange and the statistical sample includes 227 companies by elimination method. The results of the research indicate that fraudulent financial reporting based on the hexagonal theory of fraud has a significant effect on the financial statements of companies listed on the Tehran Stock Exchange, so that the first three aspects such as motivation, capacity, collusion have a positive effect, but opportunity, Justification and arrogance do not create any effect on the fraud of financial statements.

New solutions change almost all aspects of human life, including quality culture and quality management in business. For the first time, this article examines the nature of new industrial businesses and its impact on people's lives. Then, new concepts of quality and quality management are examined. In the upcoming article, the analysis of quality management in the stages of planning, design, and production will be discussed first, and data-driven interactions to create new quality and value will be discussed.Then, different approaches are introduced to implement the mentioned cases in the real world. The above approaches are big data, artificial intelligence, Internet of Things and have a new value. Finally, we argue the necessity of combining quality with big data in order to create a suitable preparation for entering new industrial businesses.

In this research, the effect of the characteristics of the board of directors on the change of profit classification has been investigated. The scope of the research was the companies accepted in the Tehran Stock Exchange. To measure the change in profit classification, the method of Thaghafi et al. (2017) was used, and to measure the characteristics of the board of directors, the size of the board of directors, the number of board meetings, the independence of the board of directors, and the gender diversity of the board of directors were used. Finally, using the information of 213 companies admitted to the Tehran Stock Exchange during a 9-year period from 2013 to 2014 and a total of 1917 observations (company-years), the hypotheses have been tested. Also, econometric techniques and Eviuse software have been used to test the hypotheses. The findings of this study showed that the size of the board of directors, the number of board meetings, the independence of the board of directors, and the gender diversity of the board of directors have a significant effect on the change of profit classification. Based on the findings of the study, it can be seen that this study used agency theory to justify the relationship between corporate governance mechanisms and classification change. The issue of information asymmetry is related to the manager-agent relationship, which can provide an opportunity for managers (agents) to pursue their own interests instead of the interests of their investors (managers).

In today' competitive and changing world, market turmoil has become an inevitable reality, the current research examines the impact of marketing agility on productivity and innovation in market turmoil conditions. The current research is applied research in terms of its purpose, and it is a descriptive research in terms of survey method and in terms of its nature. After setting the goals and research questions, a questionnaire composed of 20 questions was prepared and distributed among the statistical population. Cronbach's alpha coefficient was used to calculate the reliability and the reliability of the questionnaire was evaluated as very good. The current research community was 35 companies listed in the Tehran Stock Exchange active in the automotive industry and parts manufacturing. According to the collected statistics, 9000 people are working in the administrative and commercial departments of these companies, and 370 people were selected as a sample based on the Morgan-Karjesi table. The random sampling method was simple. Also, the analysis of the obtained data was done using SPSS and SMART PLS statistical software. The results of the hypothesis test showed; Marketing agility has a positive effect on the organization's productivity. Marketing agility has a positive effect on the organization's innovation. Marketing agility indirectly affects innovation through increasing productivity. In the conditions of market turmoil, the impact of marketing agility on productivity And innovation is more than sustainable conditions

 The current research aims to measure the financial literacy and financial self-efficacy of justice employees of Yazd province and its effect on various aspects of their well-being in the period of 1402 to 1403. In terms of its nature and method, the research is a descriptive-survey type of research, and it is considered applied in terms of its purpose. The statistical population consisting of all judicial employees of Yazd province is considered and the statistical sample is also done through the Cochran formula and available sampling method. The tool of data collection is a questionnaire, which was used to measure the variables of financial literacy, financial self-efficacy and the dimensions of employee well-being, respectively, from the questionnaires of Moinuddin (2013), Liu and Zhang (2021) and Sidika (2010) and all the questionnaires have a spectrum There are 5 Likert options. 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 variables The research obtained more than 0.7, the reliability of the research tool can be confirmed with confidence. In order to analyze the data obtained from 405 completed questionnaires, the descriptive and inferential statistics method has been used, in the first part of the frequency tables and graphs, and in the second part of the partial least squares method, using Excel and SmartPLS software, in order to test the hypotheses and present the research results. has been used The results of this research showed that financial literacy and financial self-efficacy had a positive and significant effect on the selected dimensions of employee well-being (physical well-being, financial well-being and mental well-being). In other words, as financial literacy and financial self-efficacy increase, the well-being of employees will increase financially, physically, and mentally.

The current research has investigated the role of talent management and intellectual capital in adjusting the relationship between organizational culture and business performance. This applied research is descriptive-survey in terms of nature, and correlational in terms of method. The statistical population under investigation is accounting students and 112 people were selected as a statistical sample through random sampling. The data collection tool was a questionnaire, and after collecting the data obtained from the study of distributed questionnaires, the resulting data were analyzed by factor analysis and path analysis using Excel and SmartPLS software. The research findings indicated that there is a positive and meaningful relationship between organizational culture and business performance, talent management has no significant effect in moderating the relationship between organizational culture and business performance, and intellectual capital in moderating the relationship between organizational culture and business performance. And work has no significant effect.

Leading research aimed at investigating the influence of selected financial components, lifestyle and emotional intelligence on financial management behavior.The employees of Yazd Road and Urban Development Department accepted it. The research, in terms of nature and method, is a type of descriptive research- It is survey and practical in terms of purpose. The statistical population of the research is the employees of the road and urban development department of the cityYazd in 1402-1403 is considered to have 132 people as sample size through Cochran's formula.was selected Ray sampling method is available as sampling and data collection tool is questionnaireTo measure the variables of financial literacy from the questionnaire of Tonk et al. (2012), financial technology fromQuestionnaire, Samai and Mousou (2017) to measure emotional intelligence from the questionnaire of Wang and Elo (2002) forMeasuring financial management behavior from Dave and Shiao's questionnaire (2011) to measure financial self-efficacy from the questionnaireLoon (2011) lifestyle from questionnaire (Bashart and Habibi Benjad, 2018) and to measure income variable throughDemographic questions were used to measure. Validity (confirmatory factor analysis, convergent and divergent validity) of the toolThe research was reviewed and confirmed, and its reliability was also tested using Cronbach's alpha coefficient and reliabilityAbandonment was measured and according to the obtained results, the validity of the research tool can be confirmed. analysisData using descriptive and inferential statistics methods with partial least squares method, by softwaresExcel and SmartPLS were performed. The results obtained from this research showed financial literacy, financial technology,Financial self-efficacy, emotional intelligence, lifestyle have a positive and significant effect on financial management behavior, as wellThe findings showed that there is no significant difference between income and financial management behavior in different income groups.

Earning is considered as one of the most basic and important items of financial statements in financial and economic decisions, which is considered by many people. But sometimes managers, due to maximizing their own interests, may report earning in a way that contradicts the goal of providing the general interests of users. Earning management refers to the set of actions that managers take in order to decorate information to achieve specific goals. One of the factors affecting earning management is financial reporting quality and internal audit. Based on the mentioned materials, the main goal of this research is to investigate the effect of internal audit on the relationship between financial reporting quality and earning management in companies listed in the Tehran Stock Exchange. In order to achieve the above objectives, two hypotheses were formulated. Therefore, in order to test the research hypothesis, a sample of 169 firms was selected from the firms listed in Tehran Stock Exchange during the period 2015 to 2023. Multivariate regression model based on combined data was used to test the research hypothesis. The findings of the research showed that financial reporting quality has a negative and significant effect on the earnings management, that is, an increase in financial reporting quality leads to a decrease in earnings management; In addition, the results indicate that internal audit strengthens the relationship between financial reporting quality and earnings management.

Company risk is affected by various factors. One of the most important factors that can affect a company's risk is the company's operating environment. In the conditions of uncertainty and political and social instability, the risk of the company increases greatly. Risk means the inability to predict the future. The greater the uncertainty, the greater the company's risk. Therefore, the purpose of the current research is the effect of the relationship between the difference between diagnostic and express tax and company risk according to the role of active (institutional) shareholders. This research is practical in terms of purpose and analytical in nature. To collect its data, the financial statements of the Tehran Stock Exchange companies were used, and for their analysis, Eviuse software version 10 was used. The statistical sample of the research is 105 companies from the companies admitted to the Tehran Stock Exchange during the years 2015 to 2015. The findings of this research show that the difference between diagnostic and express taxes leads to an increase in the company's risk. Also, institutional shareholders lead to the weakening of the relationship between tax recognition and disclosure and company risk.

The purpose of this research is to study and investigate the role of fintech and the risk-taking of commercial banks. The independent variable of this research is the fintech index, the dependent variable of banking risk-taking and the control variables: economic growth rate, bank size, bank liquidity level and the efficiency of banking operations. The statistical population of this research includes all the banks accepted in the Tehran Stock Exchange during the years 1397-1401. It is a correlation relationship and in the framework of inductive reasoning. In this research, to collect information from the CODAL website of the Securities and Exchange Organization, as well as from the new Tadbirpardaz and Havard software available in the Stock Exchange, which contains information on the financial statements of the sample banks. It has been used. In this research, Chow's test and Hausman's regression model were used to test the hypotheses. The statistical method used in this research is the panel data method. Eviews and Excel software were used to analyze the data.

This research investigates the influence of political connections on the selection of auditors and auditor opinions in companies listed on the Tehran Stock Exchange. The study, with a practical goal, employs a causal (post-event) research methodology. The statistical population of the research comprises all companies listed on the Tehran Stock Exchange, and a systematic elimination sampling method was used to select 121 companies as the research sample. The research was conducted over the period from 2017 to 2021. Data collection was carried out using library resources. Multiple regression analysis with panel data patterns was applied to test the first hypothesis, while logistic regression was used for the second hypothesis. The research findings indicate a significant and negative impact of political connections on auditor opinions. Additionally, the influence of political connections on the selection of independent auditors is also found to be significant and negative.Keywords: Political Connections, Auditor Selection, Auditor Opinion, Tehran Stock Exchange

The purpose of this paper is to examine the relationship between trade credit and cost stickiness, and to examine whether this relationship is adjusted to the issue of agency.This research has been carried out using annual data of companies accepted in Tehran Stock Exchange during the period of 2013-2022. For testing of research hypotheses, multivariate linear regression has been used based on panel data.The results show that companies that use high levels of trade credit show lower cost stickiness, and this situation is more prevalent and common under examples with high agency (brokerage) issues.The results suggest that trade credit limits the developmental tendencies of managers in companies with acute agency problems, by requiring them to release unused resources at a time of declining sales.

The main purpose of the current research is to examine the relationship between accrual accounting (matching principle) with operating cash flow in companies listed on the Tehran Stock Exchange during the years 2013 to 2022. in this research; in this research; Using accrual accounting (matching principle) as an independent variable, operating cash flow as dependent variable and company size variables, independence of the board of directors, rate of return on assets, capital expenditures, market value to book value and financial leverage as control variables. The statistical sample of the research includes 125 companies. The research method is descriptive-correlation with an applied approach, and the method of collecting information in the theoretical foundations section is the library method, and in the hypothesis testing section, the document analysis method of financial statements. In general, the hypothesis testing method is correlation and multiple regression testing. The results of the research showed that there is a direct and significant relationship between the use of accrual accounting (matching principle) and operating cash flow ; This means that using accrual accounting and complying with the matching principle in reporting expenses and incomes will increase the company's cash flows

Investigating the role of internal control systems on the stability of financial performance is the aim of this study. To calculate the stability of financial performance, two measures of return on assets and return on equity have been used. The variable of internal control systems was measured based on the questions of the questionnaire. In this study, the companies admitted to the Tehran Stock Exchange during the years 1390 to 1401 are considered as the statistical population of the research. In the second part, where we have to use a questionnaire for the independent variable, the statistical population includes internal auditors in 1402, which is calculated based on Cochran's formula, and 153 companies were selected as a statistical sample. Probability and simple random sampling method is used and the sample size was determined according to the limited population and Cochran's sample calculations of 210 people. Also, econometric techniques and Eviuse software have been used to test the hypotheses. The findings of this study showed that internal control systems, internal control environment, risk assessment, control activities, information and communication, internal monitoring have an effect on the stability of financial performance. Based on the findings of the study, it can be seen that managers should improve the internal control environment and increase their knowledge and expertise in the field of internal control environment. This principle will reduce financial risk.

Corporate social responsibility and related disclosures have been on the agenda for years. Moving in the direction of social responsibilities is a necessary factor that leads to the continuation of the company and organization in the long term. On the other hand, financial theories and theories have addressed the point that investment decisions are not only influenced by economic and rational indicators, but also other factors have a significant impact on their behavior and type of decisions. Therefore, the current research has been formed with the purpose of managers' ethical decision-making according to the role of managers' characteristics in fulfilling the social responsibility of the company. In general, the results of this research show that the personality characteristics of managers have an impact on the fulfillment of social responsibility of managers in companies. is The present study examines the impact of auditor's social and human capital on audit services. Also, examining the role of ethics in managerial accounting and financial accounting is one of the other goals of this article. The research findings show that ethics play an important role in accounting practices and accounting professionals face various ethical challenges such as conflict of interest, pressure from superiors and the need to maintain client confidentiality. In general, this research shows the importance of ethics in accounting practices and It demonstrates the need for continuing education to ensure that high ethical standards are maintained in the work of accounting professionals. Finally, this study examines the situations of moral tension that municipal managers face in their daily work life, by identifying the occurrence and nature of such situations, their contextual and organizational dependence, and the resources available to handle or solve them. The main findings of the research, Identifying the importance of contextual and organizational dependencies, not only considering managers' experience of moral tensions, but also a solution to resolve these tensions.

Corporate sustainability is a concept that has been viewed as a global issue in recent years. The world is currently facing problems such as population growth, the increase in the price of energy carriers and the increase in demand for water consumption and environmental crises, and commercial and profit-making companies must turn to sustainability and issues related to corporate sustainability. In addition to this, managers' desire for short-term investment and including changing the direction of resources from long-term value-creating projects to short-term plans that increase the stock price, which is usually a temporary value, the short-sightedness of managers as well as strategic decisions It affects the management and has destructive effects on the company's performance and value in the long term. Therefore, according to the above, this research seeks to investigate whether short-sightedness of managers has an effect on sustainability reporting. The statistical population of the research is 120 companies admitted to the Tehran Stock Exchange. Also, the time domain includes 7 consecutive years from 1395 to 1401, which was tested using multivariable linear regression and combined data, and the results of the findings showed that managers' short-sightedness and sustainability reporting have a significant and inverse relationship. .

This study investigated the role of audit committee knowledge in tax avoidance with regard to corporate strategies among Tehran Stock Exchange companies. In this applied, descriptive-correlational research, post-event method is used. Research variables were also investigated using financial statement information of companies admitted to the Tehran Stock Exchange. The time period of the study includes the years 1392 to 1401 and the selected sample was selected using the accessible society method, consisting of 190 companies admitted to the Tehran Stock Exchange. Multiple regression was used in R software to classify the data collected from Excel software and to test research hypotheses. Based on the statistical analysis, the results at the five percent error level showed that there is a significant relationship between the financial knowledge of the audit committee and tax avoidance. The company's strategies have a significant effect on the relationship between the financial knowledge of the audit committee and tax avoidance.

This research aims to investigate the mutual effect of auditor industry expertise and board governance on the timeliness of financial reporting in a sample of listed companies. The current research is applied in terms of purpose, quantitative in terms of data type, inductive in terms of implementation logic, and descriptive-correlation in terms of implementation. Various sources have been used in this research, including books, domestic and foreign articles, and the Internet. The relationships between the variables have been tested using the correlation model and multiple regression with the dynamic panel approach. First, the collected data were classified in Excel software, and after organizing and calculating the variables, R statistical software was used to analyze the information. In order to investigate the hypotheses of the research, a statistical sample of accepted companies in selected industries from the Tehran Stock Exchange was considered using the accessible community method during the years 2001-2012. Based on the statistical analysis, the results at the five percent error level showed that there is a significant relationship between the governance of the board of directors and the timeliness of financial reporting. Industry expert auditors moderate the relationship between board governance and financial reporting timeliness.

In recent decades, the concept of corporate social responsibility as a key issue in the field of businesses and their policies has gradually gained public attention. Social responsibility means the commitment of companies to provide positive effects on society and the environment, and includes ethical performance, protection of human rights, environmental protection and active participation in social development. One of the important aspects of corporate social responsibility is their dividend policy. The dividend policy deals with the distribution of profits from the company's performance among shareholders and other stakeholders. This policy can have a significant impact on the process of economic and social development and ultimately affect political and economic decisions. The purpose of the current research is to investigate the effect of dividends in companies with high and low social responsibility (case study: companies admitted to the Tehran Stock Exchange). The current research is considered to be of the applied type in terms of its purpose and also of the correlation research type. The statistical population of this research is all the companies admitted to the Tehran Stock Exchange between 1396 and 1400, and the statistical sampling method is systematic elimination and after considering all the criteria, 118 companies remained as the screened population, all of which were selected as samples. Therefore, the observations of the current research reached 595 company-years during the period of 1396 to 1400. In order to collect the data, the information available in Rahvard Navin software and checking the financial statements of the companies by referring to the official website of the stock exchange have been used. Also, in this research, the statistical method used to analyze the data is the multivariate regression method using combined data. Therefore, the software used is the EVEIWS software, which has the capability of such analysis. The results obtained from the hypothesis analysis showed that companies with high social responsibility have more dividends than companies with low social responsibility. Also, the dividend policy is more stable in companies with higher social responsibility than in companies with less social responsibility.