weakness

Open Access Article

1 - Eeffect of corporate governance on the relationship between disclosure of internal control weakness and accruals quality
Solmaz Farazdaghi Sina Kheradyar Fazel Mohammadi Nodeh Mahmoud Samadi Lorgani

The present research aims to study the effect of corporate governance mechanisms on therelationship between the internal control weakness and accruals' quality in the companies listed inTehran Stock Exchange. The accruals' quality and the internal control weakness are t More

The present research aims to study the effect of corporate governance mechanisms on therelationship between the internal control weakness and accruals' quality in the companies listed inTehran Stock Exchange. The accruals' quality and the internal control weakness are the dependentand independent variables, respectively. 9 different criteria of the corporate governance includemanagerial mechanisms and ownership structure as the moderating variables. To calculate theresearch variables, data of 159 companies in the time interval of 2011-2017 were used. The researchis applied, descriptive and correlational. The hypotheses testing using the regression models showsthat there is a significant reverse relationship between the internal control weakness and accruals'quality. And independence of the board of directors, the size of the board of directors, free float stockand the institutional ownership percentage will weaken the negative effect of the internal controlweakness on the accruals' quality and in contrast, the CEO stability and the ownership concentrationwill intensify the effect of internal control weakness in companies. Manuscript profile

Open Access Article

2 - Internal Control Weaknesses and Market Value of Cash Holdings Department of Accounting, Payame Noor University (PNU), Tehran, Iran
Davood Hassanpour Mehdi Safari Gerayli

The existence of weak internal controls provides directors to engage in opportunistic exploitation of corporate cash resources. As such, corporate cash holding is anticipated to increase investors' concerns, which, in turn, leads to the underestimation of corporate cash More

The existence of weak internal controls provides directors to engage in opportunistic exploitation of corporate cash resources. As such, corporate cash holding is anticipated to increase investors' concerns, which, in turn, leads to the underestimation of corporate cash value in the market. Accordingly, the present study examines the effect of internal control weaknesses on the market value of cash holdings. In doing so, Faulkender & Wang (2006) model was used to measure the market value of cash holdings. The research hypothesis was tested based on a sample of 97 firms listed on the Tehran stock exchange during the years 1391 to 1395 and using multiple regression model based on panel data techniques. The results indicate that presence of internal control weaknesses reduces the market value of corporate cash holdings. This suggests that investors undervalue the cash held in the firms with weak internal controls. Manuscript profile

Open Access Article

3 - Development and selection of green management development strategy in University of Guilan based on SWOT analysis and Quantitative Strategic Planning Matrix (QSPM)
Narges Banaeian Morteza Zangeneh seyed Hossein Payman

10.30495/jest.2022.59523.5325

In recent years, with the increase of environmental concerns, application of scientific and practical tools in this field has been welcomed. Universities are the most appropriate place to develop environmental activities and strive to prioritize environmental practices More

In recent years, with the increase of environmental concerns, application of scientific and practical tools in this field has been welcomed. Universities are the most appropriate place to develop environmental activities and strive to prioritize environmental practices more responsibly. The present study examines and selects green management development strategies in the University of Guilan as one of the leading universities in green management in higher education. According to the University of Guilan situation, 14 and 17 items were examined respectively as internal factors (strengths and weaknesses) and external factors (opportunities and threats) in the green management of the university through hierarchical analysis. One of the most important weaknesses is lack of infrastructure and fundamental facilities, which have led to high consumption of energy, materials and paper due to the deterioration of buildings and equipment, lack of energy control facilities, and etc. Evaluation of internal and external factors, integration and drawing of space matrix, showed that the green management of University of Guilan is in a situation where aggressive strategies take precedence over other strategies. Offensive strategies were quantitatively evaluated and ranked based on the strategic planning matrix. The results showed that the strategies of supporting green research projects, public culture and incentive policies are the most effective and best strategies for the development of green management at the University of Guilan, respectively. Manuscript profile

Open Access Article

4 - Impact of Internal Control Weaknesses on Financial Reporting Risk
mohsen azhdar mohsen dastgir saeid aliahmadi

10.22034/amfa.2022.1946398.1661

Manuscript profile

Open Access Article

5 - Internal Control Quality Assessment based on the Characteristics of the Entity and Auditor and their Expected Goals in the Firm's Listed in Tehran Stock Exchange
Saeed Alipour Asgar Pakmaram Rasool Abdi Jamal Bahri sales

10.22034/amfa.2020.674949

Manuscript profile

Open Access Article

6 - Designing a Model of Creativity in a Distant Education (Tehran Region 3 Education)
Mansoureh Eskandari Majid Radfar Hamid Reza Fatehi

Purpose: the purpose of the current research is to help schools and educational institutions managers adopt appropriate strategies to renovate education and improve educational performance by identifying the socio-economic strengths and weaknesses (SW) of distant educat More

Purpose: the purpose of the current research is to help schools and educational institutions managers adopt appropriate strategies to renovate education and improve educational performance by identifying the socio-economic strengths and weaknesses (SW) of distant education of creativity.Method: applying a purposive sampling, the data of 15 individuals including management development assistants, teachers, academic assessment experts and members of parents' and trainer’s associations of the 3rd district of Tehran were collected and analyzed through semi-structured interviews. Applying a grounded theory, the model of socio-economic strengths and weaknesses of distant education of creativity was developed. Findings: a total of 139 final codes were extracted from the interviews. These codes were classified into sixteen higher level categories, such as: the existence of cost, process, inter-unit problems, the need to reduce educational costs, etc. related to non-attendance creativity training. Based on the identified codes, the model of creativity in distance education was designed.Conclusion: results of this qualitative research show that the correct application of distant education can increase students' creativity, improve the status and credibility of schools at the Education Association of Tehran, increase intra-school interactions, and increase the satisfaction of parents, students, and teaching staff. Manuscript profile

Open Access Article

7 - Evaluation of urban crisis management (Case study: Sarpol-e-Zahab earthquake in 2016)
payman karimi Abbas MalekHoseini

Earthquake is always one of the most important Hazardsin the country, which imposes a lot of human and financial losses annually. The results showed that the most important strengths of crisis management include the assistance of non-governmental organizations with a we More

Earthquake is always one of the most important Hazardsin the country, which imposes a lot of human and financial losses annually. The results showed that the most important strengths of crisis management include the assistance of non-governmental organizations with a weight of 0.883 and the participation of citizens with problems weighing 0.846. Also, the most important weaknesses were the lack of integrated urban management with a weight of 0.929, the lack of sufficient operational force to respond to the earthquake with a weight of 0.923 and the low awareness and knowledge of the people in the face of crisis with a weight of 0.901. At the level of opportunities, the allocation of financial resources to worn-out fabric with a weight of 0.883 and continuous monitoring of the full implementation of the building regulations with a weight of 0.863 and in the field of threats, the reduction of the motivation and interest of volunteer and public forces with a weight of 0.899, and The prevalence and increase of urban crimes with a weight of 0.853 have been ranked first and second. Manuscript profile

Open Access Article

8 - Analysis of Agency Theory in Explaining the Relationship Between Internal control weakness and CEO Recruitment
mohammad gholamrezapoor roohollah arab mohammadali palangi mazrae narjes hossini

According to agency theory, CEO can inefficiently use the firms assets to promote their personal interests at the expense of shareholders, leading to agency costs such as weak internal controls, which the CEOs Recruitment can serve as a strategy for the board to improve More

According to agency theory, CEO can inefficiently use the firms assets to promote their personal interests at the expense of shareholders, leading to agency costs such as weak internal controls, which the CEOs Recruitment can serve as a strategy for the board to improve controls. Internal and reduce firm representation problems. Therefore, the purpose of this study is to investigate the relationship between the weakness of internal controls and the employment of CEOs in companies listed on the Tehran Stock Exchange with respect to agency theory. To test the research hypothesis, the financial information of firms listed on the Tehran Stock Exchange in the period between 2016 and 2020 has been used, so that after applying the restrictions in this study, the final sample consisting of 163 companies was selected. After measuring the research variables, multivariate linear logistic regression analysis was used to test the research hypothesis. Hypothesis testing was also performed using Eviews econometric software and statistical techniques of integrated data. The results of the statistical test of the research show that there is a positive and significant relationship between the internal controls weakness and the CEO Recruitment. Manuscript profile

Open Access Article

9 - Critique and review of the policy of social ideals of education in the country based on the document of fundamental transformation of education
fatemeh moradi jahanbakhsh rahmani mohammadreza shamshiri

The aim of this study was to critique and review the policy of social ideals of education in the country based on the document of fundamental transformation of education by library-interpretive method. The data collection tool is a researcher-made list of notes taken fr More

The aim of this study was to critique and review the policy of social ideals of education in the country based on the document of fundamental transformation of education by library-interpretive method. The data collection tool is a researcher-made list of notes taken from the document of fundamental change and critical views and descriptions of this document. The results showed that education policies based on this document include relying on the basic teachings of Islam and adapting to them, using the latest scientific findings, realistic consideration of existing capacities, benefiting from the experiences of successful countries, the role of government and nation In education, individual and social education is integrated education. The strengths of the plan include coordination and alignment of various factors of education, involving the media map in education, and the weaknesses of this plan are disregard for the implementation of transformation document subsystems, unrealistic view of educational justice, and an optimistic view in expressing educational strategies. Be. Manuscript profile

Open Access Article

10 - Adverb in Old and New Grammarians’ View Points
محمدرضا بساق زاده

  Variance in adverbial categories is the subject matter of this article. For this purpose, the following subjects will be examined: -   Definitions of adverb from old and new grammarians’ points of view. -   Adverbial concepts in old a More

  Variance in adverbial categories is the subject matter of this article. For this purpose, the following subjects will be examined: -   Definitions of adverb from old and new grammarians’ points of view. -   Adverbial concepts in old and new grammar, with emphasis on Persian language. -   Defining of adverb in terms of historical, standard, structural, and transformational grammar.       Manuscript profile

Open Access Article

11 - Effectiveness of Internal Controls on Disclosure in the Text of Financial Statements
Gholamreza Kordestani Seyed Mohsen Mohammadi Nasab

10.30495/faar.2023.699781

Abstract 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 More

Abstract 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

12 - The Relationship between Tax Avoidance and Internal Control Weaknesses
شکراله خواجوی غلامرضا رضایی لیلا فانی

10.30495/jdaa.2022.691736

Abstract The purpose of this paper is to study the effects of internal control weaknesses on tax avoidance for the companies listed in Tehran Stock Exchange (TSE). Hence, an attempt will be made to answer the following question: “Is there a significant relationsh More

Abstract The purpose of this paper is to study the effects of internal control weaknesses on tax avoidance for the companies listed in Tehran Stock Exchange (TSE). Hence, an attempt will be made to answer the following question: “Is there a significant relationship between internal control weaknesses and firms’ tax avoidance?” The research population composes of total companies listed in the TSE and statistical sample composes of 76 companies. The regression and analysis of variance whit SPSS-22 and Eviews-9 software is used for testing hypothesis of the research. The results suggest that there is a positive relationship between internal control weaknesses and firms’ tax avoidance. Also, the results showed that the effective tax rate is low for companies with high weaknesses in internal controls, but this does not apply to book tax differences. Manuscript profile

Open Access Article

13 - Investigating the country's sports management strategies in Iran
Abbas Shabani

Strategic planning is a way of planning that concerns internal and external factors via ‎SWOT analysis. The main goal of this Investigating the country's sports management ‎strategies in Iran. The population of this study comprises the managers, vice-presidents, ‎top an More

Strategic planning is a way of planning that concerns internal and external factors via ‎SWOT analysis. The main goal of this Investigating the country's sports management ‎strategies in Iran. The population of this study comprises the managers, vice-presidents, ‎top and middle as well as operational managers of physical education organization in Iran. ‎The data have been collected by a questionnaire that its reliability and validity were ‎determined by a pilot study (Chronbach Alpha = 0/92) and expert panel, respectively. In ‎order to analyze the collected data, the researchers have employed descriptive statistics ‎such as Kolmegrov-smirnov and T student test.‎‏ ‏The obtained results revealed that taking ‎experts’ comments into consideration and using them in sport organization may highlight ‎sport management. The condition of women in management level, sport marketing, and ‎position-based planning were categorized as weak points. According to the results, a ‎comprehensive planning for sport, information and communication technology ‎development, privatization, doing research in sport management and having young ‎population were the most prominent opportunities for sport management. To enclose, ‎government involvement in managing sport, engaging lots of policy makers in sport and ‎also the dependence of club managers on governmental parties have been categorized as ‎threats of sport management. ‎ Manuscript profile

Open Access Article

14 - Narrative-Rijāli Personality of Mohammad ibn Isa ibn Ubaid with Emphasis on His Herritage in »Kashī's Rijāl«
Kowsar Yousefi Najaf Abadi Hosein Sattar Rouhollah Shahidi Mohammad Hadi Yousefi Gharavi

There are no traces left of the Shia chain of narrators (Rijāl) before the 4th century before, and other than the titles of the books, there is no report of their contents. The thought of early Rijāli scholars recount the Rijāli evaluations taken from and influenced by More

There are no traces left of the Shia chain of narrators (Rijāl) before the 4th century before, and other than the titles of the books, there is no report of their contents. The thought of early Rijāli scholars recount the Rijāli evaluations taken from and influenced by the Imams' opinions about the companions. Mohammad ibn Isa Ubaid is of influential textualist Rijālis whose al-Rijāl used to be a source for Mohammad ibn ʿUmar al-Kashī in authoring his Rijāl. This research is to come to an understanding of Ubaidi's Rijāli thought. Therefore, the criterion for reliance or weakness in the two general groups is complimentary or reproaching reactions of the Imam toward the narrator as well as the latter's characteristics, in each of which group there's a meaningful relationship with the type of the criteria. In disagreement points, it does not contain any weak Rijāli leaders (Mashāyīkh). It has preferred scientific relations to in-sectarian disagreements. Whatever is gathered here is an outcome of a geographical stretch of Iraqi school as well as the works of Fataḥīs, Ghulāt, Wāqifīs and weak and reliable narrators, also works unrelated with Rijāl such as Nawādir. Manuscript profile

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