فصلنامه پژوهش های تجربی حسابداری
سال چهاردهم شماره 3 (پیاپی 53، پاییز 1403)

Enterprise risk management as a key element of the internal control system has become important over the years. The changes in the conditions of companies, especially banks, have increased the scope and complexity of their risk, and this has led to an increase in the demand for using enterprise risk management as an enterprise risk management framework. As the most important financial institution in the money market, the bank faces various risks. The implementation of this system in the bank makes the process of identifying, evaluating and monitoring risks with a comprehensive approach. The purpose of this study is to develop a comprehensive risk management implementation framework in the banking industry. Despite the growing importance of enterprise risk management, its implementation in Iran has received little attention and is facing challenges, and no study has been conducted to investigate its implementation conditions, effective factors, necessary foundations, and existing obstacles. Therefore, the current research has developed a framework for implementing enterprise risk management in the banking industry by using qualitative approach and systematic review and multiple case study methods by examining two banks. The statistical population of this research includes the board of directors, senior managers, members of specialized committees and experienced experts. The results of the research show that the extracted framework of enterprise risk management is not fully implemented in Iranian banks, and the challenges of its implementation include the lack of information technology infrastructure, the lack of sufficient knowledge and government restrictions. The current research can be considered as a suitable model for the banking industry.

Since 2022, disclosing key audit matters (KAMs) has been required, aiming to enhance the information content of audit reports. KAMs are challenging issues that have played a vital role in the audit process. They are divided into 2 classes: account-level and entity-level KAMs. This research seeks to design a model for the process of disclosing KAMs in Iran. This study uses grounded theory for its purpose. Moreover, its research instrument is in-depth interviews with experts, to understand the current situation and discover the bottlenecks and challenges of this process. According to the obtained findings (74 concepts and 13 categories), The main reason for the need to disclose the KAMs was synchronizing with international authorities to increase the information content of audit reports and its requirement by Iranian policymakers. An appropriate strategy is to evaluate and identify risky and challenging points in the audit process and disclose these issues and how the auditor deals with them in the report while informing the company's management. Various factors affect the implementation of this strategy, including the characteristics of the client, the characteristics of the audit firm, and the characteristics of the audit work. The obtained results show that the process of disclosing KAMs in Iran is far from reaching the desired point and faces big challenges (the challenges alluding to users, standards, and the audit profession). If these challenges are not solved, the profession will not reach its ultimate goal, i.e., increasing the information content of the report and helping users make decisions and public trust. Due to the novelty of the requirement to disclose these issues in the auditor's report and the little research conducted, this research can provide guidelines and add to the relevant knowledge in understanding the mentioned process until reaching the desired point for policymakers and relevant stakeholders

Financial markets have become sophisticated, and merely quantitative information no longer suffices to meet their needs. This has led to qualitative reports becoming a focal point for many financial market stakeholders, who now consider Corporate Social Responsibility (CSR) as part of a company's vision, alongside financial statements. Given the lack of a specific framework for textual disclosures, managers have the ability to manipulate the tone of reports by carefully selecting their words. The aim of this research is to investigate how board gender diversity moderates the relationship between abnormal tone (tone management) and corporate social responsibility, as well as the relationship between the tone of these reports and corporate social responsibility. The research sample consists of 784 observations from a total of 112 companies listed on the Tehran Stock Exchange during the years 2015 to 2021. The results indicate that the presence of at least one woman on the board weakens the relationship between abnormal tone, abnormal tone from the previous year, and the tone of the board’s activity report with CSR reporting. Additionally, there is a significant negative relationship between the abnormal tone of the board's activity report from the previous year and CSR reporting.

Management accounting practices play an important role in business management and help companies survive in a competitive and ever-changing world. Appropriate measures of management accounting practices allow academics and practitioners to effectively evaluate the adoption of management accounting practices by companies. In this study, based on the qualitative information disclosed in the annual reports of 175 companies listed on the Tehran Stock Exchange from 2013 to 2022, new and comprehensive criteria for management accounting practices at the company level have been designed using the Word2Vec word embedding model. In measuring textual metrics, using this method is very useful because it can capture the nuances of language and identify patterns in textual data. After developing textual measurement criteria, a series of validations including content validity, convergent validity, discriminant validity and reliability have been performed to confirm that the measurement criteria of management accounting practices really reflect the actual choices of companies. The results show that the fit and approval of the developed measures with the representative indicators of each management accounting practices’ dimensions in the industry indicate the effectiveness of the proposed measures. The new measurement of management accounting practices not only provides a solid foundation for empirical analysis in management accounting research, but also paves a new way to examine the status of companies regarding the extent of using management accounting practices.

The main purpose of this research is to present the maturity model of forensic accounting in Iran in order to identify and evaluate the dimensions and components affecting forensic accounting in Iran by providing a desirable and evolutionary model using the five-level maturity model of integrated maturity capability (CMMI) and the path of professional excellence and reaching higher levels will be specified with the leveling of components and finally it can be a guide for the necessary actions of professional members and trustees to reach the best status of the profession.The method of conducting the research is based on the objective of the applied type, and in terms of its nature, it is a qualitative research, and data collection was done using interviews. So that initially by studying documents and articles, the primary dimensions and components affecting the maturity of forensic accounting in Iran were identified. In the next stage, semi-structured interviews were conducted between 2023 and 2024 with twenty-one academic and professional accounting experts and official accounting justice experts who were selected using snowball sampling. By using the interviews, some of the identified dimensions and components were reviewed. After conducting interviews with experts and reaching theoretical saturation by the researcher, the data obtained from the interviews were analyzed and coded using theme analysis, and the dimensions of the forensic accounting maturity model in Iran were identified and presented to the owner. The comments were refined and approved. Based on this, the dimensions of Iran's forensic accounting maturity model include services and roles, professions and institutions, human resources, information technology, reporting, continuous improvement, service quality assurance, each of which was presented in five levels in the current research. The results of this research provide a comprehensive framework to evaluate the forensic accounting profession in Iran and will play an effective role in improving the status of the profession and can be used as a benchmark for planning the members of the profession.

The purpose of this research is to investigate the effect of board characteristics and company size on tax transparency. Tax transparency means properly measuring, presenting and disclosing the amount of tax in the financial statements. Tax transparency, in addition to the proper fulfillment of the company's social responsibility (from the perspective of identifying and paying tax obligations according to the tax law), will help the investors and tax system policymakers to make appropriate decisions. In this research, tax transparency was measured with five criteria (disclosure of tax status, absence of material distortions in tax reserve, absence of significant ambiguity regarding taxes, absence of material annual adjustments for tax, and speed in determining the final tax filing). Also, the effect of the board characteristics on two levels, including the level of the components of board characteristics (size, independence and financial knowledge of the board, the non-executive chairman and the non-duality of the role of the CEO) and the level of the combined criteria of characteristics, were tested with the correlation research method. Results showed that the combined measure of the characteristics has a direct impact on tax transparency. At the component level, the size and financial knowledge of the board have a direct impact, but independence of the board, non-duality of the CEO's role, and the non-executive chairman do not have a significant impact on tax transparency; Company size also has no significant effect on tax transparency.

The goal of the present study was to investigate the effect of prior commitment and control environment risk on auditors’ proposed adjustments regarding subsequent events. To this end, a between-groups 2x2 factorial design was used. The statistical sample of this research includes 130 supervisors, senior supervisors, managers and partners who were employed in auditing organizations certified by Tehran Securities & Exchange Organization in 2023. To test the research hypotheses, independent multifactor analysis of variance was used. The findings revealed that auditors make smaller (larger) audit adjustments of subsequent events when these events are identified after (before) communicating their initial viewpoint regarding the fair presentation of financial statements to the management.  Moreover, the findings indicate that control environment risk moderates the effect of prior commitment on auditors’ assessment of subsequent events and, compared to a high-risk control environment, auditors’ prior commitment to the management regarding the fair presentation of financial statements leads to a greater reduction in the proposed audit adjustments under a low-risk control environment.  With regard to these findings, we can say that considering supervisory mechanisms for reducing the bias stemming from auditors’ prior commitment can improve the quality of their judgment about the evaluation of subsequent events.

The audit profession has a responsibility to protect public interests, this responsibility has been questioned because the audit industry seems to be becoming increasingly commercial. The evidence of Iran's audit market shows that new customer attraction is very important for audit firms. Therefore, the purpose of this research is to firstly examine the auditors' point of view about the commercialization of the audit profession and secondly to examine the relationship between the auditor's utilitarianism and his motivational value and the impact of these two on audit commercialization. The statistical population of this study includes managers and audit partners working in private audit firms, and a sample of 146 was selected from this population. The methodology of the current research is descriptive and its instrument is a questionnaire. Hypothesis testing has also been done through the method of structural equations. The results of this study show that auditors' tendency to commercialize the auditing profession is influenced by their self-interest. Also, auditor’s motivational values have a positive and significant effect on the auditor's self-interest, but it does not have a significant effect on the commercialization of the auditing profession

Accounting is considered to be a symbol of corporate responsibility, which can help companies to be more accountable than in the past and gain the trust of stakeholders. Philanthropy as one of the fields of paradigm shift in accounting is an emerging concept that has developed accounting implementation processes towards legitimacy. The purpose of this research is development of philanthropic practices in the implementation of accounting based on the phenomenological process. Based on the nature of phenomenology, this study sought to categorize the fields of philanthropy development in accounting implementation procedures. Therefore, in terms of methodology, this study can be considered exploratory and combined. Because through interviews with experts, this study sought to discover the propositional themes of the investigated phenomenon in order to make it possible to generalize it to the study context. The participants in this study were experts in accounting knowledge to collect data from the qualitative sector and financial managers and accounting heads of capital market companies in the quantitative sector. The results of the study in the qualitative part during the 12 interviews conducted indicate the identification of 159 open codes and 24 propositional themes for the development of humanitarian practices in the implementation of accounting procedures. In the quantitative part, the results of the study identify 4 categories for a more coherent understanding of the effectiveness of humanitarian functions in the implementation of accounting procedures. The results of this study show that accounting, by changing its classical and purely quantitative procedures, is trying to accept more inclusive values of the information needs of stakeholders in the capital market, rather than being independent of religious views; gender and ethnicity, due to the existence of equality and balance, a platform should be provided to achieve higher dynamism and interactivity between companies and stakeholders, and in this case, the flow of cash circulation in the market can help industries and companies active in this field

The covid-19 pandemic has affected all the pillars of the economic system as well as the health system in the whole world. In this critical situation, all stakeholders, shareholders, managers and users of financial information expect the impact of the Corona pandemic on the efficiency of companies to be negative, and these shortcomings are expected and predictable for the society. Therefore, regarding the level of efficiency, management accountability will be far more acceptable to the public and easier than before to all stakeholders. Therefore, the present researchers investigated the reduction of efficiency and its relationship with conservatism, which is called conservative efficiency (which means how this principle is used in financial reporting to provide accurate and reliable information to the users of financial statements). In order to achieve the objectives of the research, two hypotheses were considered. In this regard, information related to three years before the outbreak of the Corona pandemic and two years after this epidemic, from 2017 to 2021, was collected for 250 companies as a statistical sample of the research, and using the approach of data envelopment analysis and regression Linear (OLS) was performed using EViews software. The results of this research confirm that companies do not use conservative methods to neutralize the reduction of their efficiency (regardless of the period of covid-19 outbreak), the reason for this is the non-significance of the interaction coefficient of efficiency and efficiency and the dummy variable of efficiency. and the results of the examination of the second model indicated that regardless of the Corona period, companies have no desire to increase the use of conservative procedures in order to increase efficiency, while the examination of the third research model (which is actually the most complete model of this study) be), it is very remarkable and worthy of consideration, in the way that companies have been encouraged to use more conservative procedures during the Corona period, and in addition, the reduction in efficiency has also increased significantly in creating this incentive (in the mentioned period).