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Open Access Article
1 - Effectiveness of Internal Controls on Disclosure in the Text of Financial Statements
Gholamreza Kordestani Seyed Mohsen Mohammadi NasabAbstract Risk disclosure is important. The study of factors affecting risk disclosure and the effect of risk disclosure on firm performance in the risk disclosure literature has been considered. Effective internal controls can drive the level of risk disclosure in the MoreAbstract Risk disclosure is important. The study of factors affecting risk disclosure and the effect of risk disclosure on firm performance in the risk disclosure literature has been considered. Effective internal controls can drive the level of risk disclosure in the text of financial statements. This issue has been considered in this research. To answer the research question on how the effectiveness of internal controls affects risk disclosure, the data of 114 companies listed on the Tehran Stock Exchange were analyzed. The findings show that companies with weak internal control systems report lower levels of textual risk disclosure than companies with effective internal controls. The results also show that the periodic repetition of the weakness of internal controls and its public dissemination leads to the disclosure of a higher level of risk by managers. Based on the research findings, it can be concluded that auditors' attention to the internal controls weakness and strengthening the structure of internal controls of the company can improve further risk disclosure. Overall, the results of the research fill the existing research gap in the field of the importance of disclosing internal control weaknesses and the usefulness of the independent auditor's attention to the effectiveness of internal controls and managing risk-based textual disclosure. Manuscript profile -
Open Access Article
2 - The Effect of Motivational Strategies on the Professional Socialization of Postgraduate Accounting Students
Mohammad Mehdi Hamidizadeh Fereydoun Ohaddi Azam ShokriAbstract The first purpose of this study is to investigate the professional socialization of accounting graduate students of Islamic Azad University. Also, its next goal is to study the effect of motivational strategies on the professional sociability of these students MoreAbstract The first purpose of this study is to investigate the professional socialization of accounting graduate students of Islamic Azad University. Also, its next goal is to study the effect of motivational strategies on the professional sociability of these students. The statistical sample of the study includes 505 graduate students (M.Sc. - PhD) in Accounting, Islamic Azad University throughout the country, which was done using the non-probability sampling method. To test the hypotheses, multivariate regression model was used using SPSS software number 22. Findings show that intrinsic motivation has a positive and significant effect on professional socialization. But external motivation does not have a significant effect on professional socialization. Also, gender and educational level have a significant effect on professional socialization. But the age of the studied students does not have a significant effect on their professional socialization. Manuscript profile -
Open Access Article
3 - Prediction of Firm's Life cycle and Financial Performance Appraisal using Decision trees Algorithm and Multi-criteria Decision-making Techniques
Zinat Ansari Rezvan Hejazi Yaghoob Zeraat Kish Zabihelah Khani Masoomabadi ‎Abstract Optimal selection of a company for investment considering its financial ratios is a challenge that is expected to be somewhat simplified by reducing the amount of data. Accurately recognizing the relative importance of metrics in any company is not easy for ma MoreAbstract Optimal selection of a company for investment considering its financial ratios is a challenge that is expected to be somewhat simplified by reducing the amount of data. Accurately recognizing the relative importance of metrics in any company is not easy for many decision-makers and investors. The purpose of this study is to provide methods for decision-making that can be implemented without specialized financial knowledge. For this purpose, a sample of 172 companies listed on the Tehran Stock Exchange as a company-year, during the period 2008-2019 was examined. First, the financial ratios were prioritized using decision tree regression analysis (type CART) to predict the life cycle. The results showed that the cash ratio and Debt to Equity Ratio were the most and the least important factors, respectively. Then, using fuzzy hierarchical analysis (FAHP) and TOPSIS, financial ratios were prioritized to evaluate the Financial Performance of companies that leverage ratios and profitability ratios had the highest and lowest ranks, respectively. Manuscript profile -
Open Access Article
4 - Independent Audit Quality Modle by Emphasizing on Meeting Stakeholders’ Needs
Mohsen Delbary ragheb ali Esmaeilzadeh MagharriAbstract Stakeholders, who seek to ensure the accuracy of the content of financial information, use independent auditing as an effective tool in the field of financial controls but often, face many ambiguities and questions about the quality of this tool. In the meanti MoreAbstract Stakeholders, who seek to ensure the accuracy of the content of financial information, use independent auditing as an effective tool in the field of financial controls but often, face many ambiguities and questions about the quality of this tool. In the meantime, the present study and its purpose, which is to "provide Independent Audit Quality Modle by Emphasizing on Meeting Stakeholders’ Needs", can largely resolve their ambiguities and questions. Method: The present qualitative research is a data foundation (with an emerging approach, containing an interpretive paradigm and an inductive approach) based on theoretical sampling, in-depth semi-structured interviews with fourteen auditors and continuous attention to the theoretical persuasion index. The research finding is "Independent Audit Quality Modle by Emphasizing on Meeting Stakeholders’ Needs". This multidimensional model includes four common components and a triple classification of stakeholders (containing eleven components). The components of the research model have an interactive relationship with each other. This relationship creates a situation in which each component of the model, is in terms of impact and effectiveness against the other component. This model, while acknowledging the ethical theory of auditing, shows the views and mental image of the interviewees of the research on the quality of independent auditing with emphasis on meeting the needs of stakeholders. The implementation of the research model or the use of its components, in addition to helping stakeholders in the quality of auditing, will increase public confidence in financial information. Manuscript profile -
Open Access Article
5 - Investigating the Asymmetric Effect of Deviation from Target Leverage and Asset Turnover on the Optimal Capital Structure Adjustment Speed
Mohammad Ebrahim Rabeti Khatibi Negar Khosravi PourAbstract: Determining the optimal capital structure is one of the basic issues of financial provision of companies. This matter has an important application in the field of decision-making regarding the financing of current operations and investment plans of companies. MoreAbstract: Determining the optimal capital structure is one of the basic issues of financial provision of companies. This matter has an important application in the field of decision-making regarding the financing of current operations and investment plans of companies. Due to the lower risk of debt securities, the expected return of creditors is also lower than the expected return of shareholders. The main goal of this research is Investigating the Asymmetric Effect of Deviation from Target Leverage and Asset Turnover on the Optimal Capital Structure Adjustment Speed. the data of 119 companies during the years 2010 to 2021 were analyzed using the using the method of generalized moments. The results of the research showed that considering that the difference in speed between these two modes is statistically significant, it can be said that, consistent with the trade-off theory, deviation from the target lever is one of the factors affecting the Structure Adjustment Speed. Also, the results show that the speed of leverage adjustment will be significantly higher in companies that have a cash deficit compared to other companies. Also, examining the interactive effects of two variables, deviation from the target leverage and turnover imbalance on the capital structure adjustment speed, shows that in companies whose leverage is higher than the target and facing cash surplus, the annual adjustment speed is 88%, and in companies with leverage is lower than the target and facing a cash deficit, the speed of adjustment is not significant, and in companies whose leverage is higher than the target and facing a cash deficit, the annual adjustment speed is estimated at 59%. Therefore, based on the results of the companies whose leverage is higher or lower than the target, the surplus of cash funds compared to the deficit of cash funds has led to strengthening the adjustment speed. Manuscript profile -
Open Access Article
6 - Detection of Factors Affecting the Ranking of Auditing Firms
Farrokh Boostani Roya DarabiAbstract This article examines the factors influencing the ranking of auditing firms from the perspective of auditing experts. One of the most important ways to improve the quality of auditing in the country is more transparency by auditors and regulators and their coo MoreAbstract This article examines the factors influencing the ranking of auditing firms from the perspective of auditing experts. One of the most important ways to improve the quality of auditing in the country is more transparency by auditors and regulators and their cooperation with academics in the common goal of better understanding the various drivers of audit quality. Many researchers and experts consider auditing a communication process that Performed on its audience, the role of auditing is as a mechanism to certify management accountability and oversight. The Exchange and Securities Organization has classified the stock exchange trusted audit firms into four categories. The ranking of trusted auditing firms of the stock exchange indicates that the quality of trusted auditing firms of the "first" category is higher than that of trusted auditing firms of other classes. The purpose of this study is to identify the factors affecting the ranking of auditing firms. In order to achieve this goal, the factors affecting the ranking of auditing firms from various aspects, including: individual characteristics of auditors and organizational structure factors of auditing firms and influential cultural and social factors, economic factors and other related factors have been examined. For this purpose, a researcher-made questionnaire was used and the opinion of experts was used. In this research, fuzzy Delphi method has been used to extract the main and key criteria related to the ranking of auditing firms. The agreement percentage of all the included variables is more than 70%. Manuscript profile -
Open Access Article
7 - An Analysis of Auditors Capability on Fraud Detection Using the Planned Behavior Theory Perspective: the Impact of Auditors Experience and Personality Type with Respect to the Role of Professional Skepticism
Leila Alizadegan Mahmoud Samadi Largani Mohsen ImeniAbstractThe purpose of this study was to investigate to an analysis of auditors capability on fraud detection using the planned behavior theory perspective and the impact of auditors experience and personality type with respect to the mediating role of professional skep MoreAbstractThe purpose of this study was to investigate to an analysis of auditors capability on fraud detection using the planned behavior theory perspective and the impact of auditors experience and personality type with respect to the mediating role of professional skepticism in Iran by referring to opinion of professional accounting including auditors working in the auditing organization and auditing firms that are members of the Iranian Society of Certified Public Accountants. The impacts of auditors experience and personality type were obtained through a questionnaire on a five-option Likert scale. The designed questionnaire was distributed among 333 members of ICPA of which 302 were suitable for use in this study. Structural equation method (SEM) was used to investigate the effects of specific variables, and partial least squares (PLS) approach was used to analyze the model. The results showed that the types of auditors' personality types,auditors experience, and professional skepticism, have a positive and significant relationship directly on the auditors' ability to detect financial statements fraud. Also, personality type and auditors experience have an indirect and positive relationship with respect to the mediating role of professional skepticism on the detection of fraud in financial statements. According to the research findings, Auditors increase the ability to detect fraud by identifying and eliminating the constraints caused by the factors that lead to fraud regarding the effective role of occupational experience and personality type with respect to the mediatating role of professional skeptic. the more professional skeptics auditors are during the audit, the more willing they are to seek information about the signs of fraud and hence the greater their ability to detect fraud. Manuscript profile -
Open Access Article
8 - Discretionary Accrual Anomalies, R&D Costs, PTH Returns and Q-factor Model
Arsalan Esmaeli Hamidreza Gholamnia Roshan AbstractMulti-factor patterns used to predict stock returns are static patterns, and dynamic changes over time are influenced by hidden factors such as government economic policies, crises, and the like that lead to a breakdown in returns. Stock and changes are no More AbstractMulti-factor patterns used to predict stock returns are static patterns, and dynamic changes over time are influenced by hidden factors such as government economic policies, crises, and the like that lead to a breakdown in returns. Stock and changes are not like a price bubble or a sharp drop in price. Using the Fama-McButt regression in a dynamic estimation of the factors influencing factors, and in particular the distinction between the effects of hidden and overt factors affecting the company's future performance, a more accurate estimate can be made in the turbulent conditions of Iran's economy. A random sample of Tehran Stock Exchange companies during the monthly periods in a 10-year period ending on 2019, have been tested. The results showed that, based on the Gibbons test (1987), only a pattern based on the Q pattern can be able to explain anomalies in stock returns. Also, the Q-factor model is able to explain the anomaly of optional commitment items, research and development and return (PTH) costs. Manuscript profile -
Open Access Article
9 - Explaining the Promoting and Inhibiting Social Components of Companies to Improve the Quality of Financial Statements
Behnam Sam Daliri Kaveh Azinfar Seyyed Ali Nabavi Chashmie Mohammadreza PouraliAbstract Corporate responsibility reporting relates to aspects of individual and social characteristics and corporate governance and the external conditions of the company. Given that the quality of financial reporting has a significant impact on capital markets and af MoreAbstract Corporate responsibility reporting relates to aspects of individual and social characteristics and corporate governance and the external conditions of the company. Given that the quality of financial reporting has a significant impact on capital markets and affects the decision-making process of users of financial reports, so the correct identification of factors affecting the quality of financial reporting from the perspective of different groups, can make financial reports as an important source of information. Rely on users to convert. Therefore, the purpose of this article is to explain the components of promoting and preventing corporate social responsibility to improve the quality of financial statements. The statistical population of the study is the members of the board of directors of companies listed on the Tehran Stock Exchange in 1998. 295 people were selected by simple random sampling to distribute the questionnaire. Schwartz (1998) standard social responsibility questionnaire was used to collect information in the field of theoretical foundations and research literature and to test research hypotheses to measure social responsibility. Also, to measure the quality of financial statements, the standard questionnaire of Freddy Van's financial reporting quality (2014) is used. K-S test was used to check the normality of data distribution and structural equation model and PLS software was used to test the hypotheses. The results of the research show that the dimension of individual characteristics and its promoting components and its deterrent components are effective in improving the quality of financial statements. The social dimension and corporate governance and its promotional and deterrent components affect the quality of financial statements. The external conditions and its promoting and deterrent components affect the quality of financial statements. Manuscript profile -
Open Access Article
10 - The Effect of Factors Resulting from the Political-economic Structure of the Country on the Stickiness of Companies' Costs
zahra Hashemi Pour Nasri Fardin Mansouri Reza Gholami Jamkarani Mozhgan SafaAbstract Despite privatizations in recent decades, the government still owns shares in many companies and is an important component of the country's economy. The purpose of this study is to examine the country's political elections, the structure of government ownershi MoreAbstract Despite privatizations in recent decades, the government still owns shares in many companies and is an important component of the country's economy. The purpose of this study is to examine the country's political elections, the structure of government ownership, GDP growth, political relations and the rate of inflation in the country on cost stickiness in Iranian companies. To conduct this research, first, using interviews with experts and the index of lavsh, the variables and factors affecting the stickiness of companies' costs were identified and then the identified variables were measured, and finally a sample of 102 companies from Tehran Stock Exchange companies was selected to be statistically tested on them. The results of the research hypotheses showed that: the country's political elections, government ownership structure, GDP growth, political relations and inflation in the country affect the stickiness of corporate costs Are. Manuscript profile
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