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    • List of Articles Seyed hossein Ahmadi Langari

      • Open Access Article

        1 - Improve the quality of financial accounting information by strengthening financial independence
        Seyed hossein Ahmadi Langari
        The aim of this study was to investigate the effect of financial independence on the quality of financial accounting information of government organizations and how it affects the elements of accounting information systems. To determine the relationships between the res More
        The aim of this study was to investigate the effect of financial independence on the quality of financial accounting information of government organizations and how it affects the elements of accounting information systems. To determine the relationships between the research variables, 11 hypotheses were developed. After distributing the questionnaire among senior and middle managers of government organizations, 108 respondents completed it between April and May 2022. The questionnaires were then analyzed using SmartPLS software. The results of testing the hypotheses showed that there was no significant relationship between the availability and performance of software and the availability and performance of the communication network to improve the quality of financial accounting information and these hypotheses were rejected but there was a significant relationship between the level of financial independence, support The senior managers, the quality of financial accounting information, availability and hardware devices, senior accountant knowledge in improving the quality of financial accounting information were proven and these hypotheses were confirmed. Manuscript profile
      • Open Access Article

        2 - The Impact of Corporate Social Responsibility on Financial Performance, Financial Stability and Financial Inclusion in the Iranian Banking Sector
        Seyed hossein Ahmadi Langari Ali khozein
        The importance of access to financial services at the community level is not hidden from economic actors, and for a long time now, human activities have been closely related to social activities, so that in recent years, social responsibility of banks and its reporting More
        The importance of access to financial services at the community level is not hidden from economic actors, and for a long time now, human activities have been closely related to social activities, so that in recent years, social responsibility of banks and its reporting has become very important. Many countries have considered this concept in order to deal with the problems related to unemployment, poverty, pollution and other social problems, and through the implementation of social activities in a desirable and diverse way, have responded to various foreign groups. Based on social responsibility, banks are committed to carry out their activities for the benefit of society as a whole and to gain their satisfaction. The present study on the impact of corporate social responsibility (CSR) on financial performance (FP), financial stability (FS) and financial inclusion (FI) in the Iranian banking sector, focusing on data from 17 banks over 5 years for the financial period 2016-2020 Was tested by SPSS version 22 with three hypotheses. The results of this study showed that corporate social responsibility has a positive and significant effect on financial performance and financial stability, but the relationship between corporate social responsibility does not have a positive and significant effect on financial inclusion. Manuscript profile
      • Open Access Article

        3 - The effect of financial report quality, managerial ownership and research and development investment on audit report delay
        Seyed hossein Ahmadi Langari
        The purpose of this research is to determine the factors of interest to the users of financial information through the timely presentation of the auditor's report, which has a significant contribution in influencing the success of the financial performance and developme More
        The purpose of this research is to determine the factors of interest to the users of financial information through the timely presentation of the auditor's report, which has a significant contribution in influencing the success of the financial performance and development of companies by attracting investors. With this aim, the impact of financial report quality, managerial ownership and research and development investment on audit report delay was investigated. In this regard, a sample of 154 companies listed in the Tehran Stock Exchange was examined during the period of 2017 to 2021. Multivariate regression was used to test the hypothesis and Eviews software was used for statistical analysis. The results showed that the quality of the financial report and managerial ownership have a direct positive and significant relationship with the delay of the audit report, and research and development investment has no significant effect on the delay of the audit report. Manuscript profile