Negar Khosravipoor Articles List

List of Articles Negar Khosravipoor

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1 - Design and validation of taxpayer selection model in risk-based audit in value added tax system in high risk companies.
ardeshir bovard Negar Khosravipoo, ali esmaelzadeh mogharri Farzaneh Heydarpour

The purpose of this article was to design a taxpayer selection model in the value added tax system in high-risk companies with the combined Delphi method and network analysis process. The current research method, in terms of its purpose, was developmental and applied in More

The purpose of this article was to design a taxpayer selection model in the value added tax system in high-risk companies with the combined Delphi method and network analysis process. The current research method, in terms of its purpose, was developmental and applied in the scope of survey. The statistical population of the research includes 27 companies out of 42 companies (Taxpayer), taking into account the Law on Taxpayers of Legal Entities, the subject of Note 2, Article 27 of the Value Added Tax Law in the whole country, with tax declarations during the solar years of 1387 to 1397 (2008 to 2018), as companies The risk was high. audit records (failure to provide seasonal purchase and sale list), and payment, as risk indicators of taxpayers' non-compliance in Iran's value added tax system in high-risk companies was in the taxpayer selection model, where the priority of these indicators was the submission of the declaration, audit records (failure to provide the seasonal purchase and sales list), audit records (inconsistency of the seasonal purchase and sales list) ), paid and registration. Therefore, it should be acknowledged that the tax declaration should be considered more in the selection of high-risk taxpayers in the value added tax system. Prioritization in high-risk companies due to non-compliance in paying taxes, according to theoretical bases, it can be stated that in most of these companies, registration is done at the very first stages of sending the invitation but the declaration is not submitted, or if it is, it is done late. In addition, despite the submission of the tax declaration, the documents not presented completely in the audit records, or they are manipulated, and if they are presented, there is a mismatch of seasonal sales and purchase information, and finally, payments are not made or it is not on time. Manuscript profile
Open Access Article
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2 - The Effect of Social Pressures Anomie on Aggressive Financial Reporting: Analysis of the Theory of Managerial Critical Perception
Mahmoud reza khaki Mohsen Hamidiyan Negar Khosravipoo, Maryam sarraf

As pressures of accounting fraud and corporate distortion behaviors emerge on the capital market over the past two decades, social pressures on this market have increased steadily. In fact, due to underdeveloped feedback flow infrastructure and lack of financial transpa More

As pressures of accounting fraud and corporate distortion behaviors emerge on the capital market over the past two decades, social pressures on this market have increased steadily. In fact, due to underdeveloped feedback flow infrastructure and lack of financial transparency of companies, even in the face of social pressures, lack of institutional oversight leads to a high level of distortion in financial reporting, such as Aggressive Financial Reporting. The Purpose of this research is The Effect of Social Pressures Anomie on Aggressive Financial Reporting by Analysis of the Theory of Managerial Critical Perception. Therefore, the present study investigated the impact of stakeholder social pressures on bold financial reporting using the structural equation modeling approach and partial least squares analysis (PLS) while fitting the model's utility. In this study, in order to measure the externalizing variable, ie social pressure of the stakeholders, through the analysis of Meta-synthesis a researcher-made questionnaire was developed with the participation of 15 research experts. Then, the two conservative measures of Khan and Watts (2009) and the difference between the voluntary accruals of the company and the average of the voluntary accruals of the other companies examined by Heltzer et al (2012) and Kothari et al (2005). The questionnaire was sent to 142 CEOs of listed companies in Tehran Stock Exchange and finally after many follow-up, the 105 questionnaires were completed and returned and used as a final sample for analysis. After confirming the acceptable fit of the measurement and structural models of the research, in accordance with the prediction of harvest management theory, the results showed that the social pressures of the stakeholders have a positive and significant effect on bold financial reporting. Manuscript profile
Open Access Article
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3 - Factors affecting Dividend Payout Ratio and Comparing Forecast Accuracy of Dividend Payout Ratio using Regression Model and Neural Network in Iran Over-The-Counter (OTC) Market
Hamid Reza Chegini Mohsen Hamidian Negar Khosravi Pour

This article aims to study the factors affecting the dividend payout ratio and compare the forecast accuracy of neural network and regression models using the data for the companies listed on Iran OTC market. This article also studies the relationship of last year divid More

This article aims to study the factors affecting the dividend payout ratio and compare the forecast accuracy of neural network and regression models using the data for the companies listed on Iran OTC market. This article also studies the relationship of last year dividend payout ratio, fixed assets to total assets ratio, current ratio, assets-to-debt ratio, revenue growth, accounting earnings quality ratio, and cash return on assets as independent variables with dividend payout ratio as dependent variable. For hypothesis testing, second-order multiple egression model was employed with a sample size of 50 companies in OTC market during a 5-year period of which their end of fiscal year was from March 20th, 2011 to September 22nd, 2015. The results showed that last year dividend payout ratio, fixed assets to total assets ratio, current ratio, assets-to-debt ratio, and accounting earnings quality ratio have no significant relationship with the dependent variable. Revenue growth and cash return on assets, however, have a positive, significant relationship with dividend payout ratio. Findings also indicate that forecast error of neural network is smaller than that of regression model. Therefore, neural network gives better forecast Manuscript profile

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List of Articles Negar Khosravipoor