List of Articles دوره تصدی

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  1 - بررسی تاثیر تغییر حسابرس بر نقدشوندگی سهام در شرکت های پذیرفته شده در بورس اوراق بهادار تهران
  حسن همتی غلامحسن تقی زاده محمدرضا طهماسبیان
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  2 - The relationship between managerial ability and audit fees
  Mahtab Ebrahimkhani Mehdi Beshkoh
  The main purpose of this study is to investigate the relationship between managers' ability and audit fees in companies admitted to the Tehran Stock Exchange. The costing of audit services has been one of the topics of interest to many researchers, and so far many studi More

  The main purpose of this study is to investigate the relationship between managers' ability and audit fees in companies admitted to the Tehran Stock Exchange. The costing of audit services has been one of the topics of interest to many researchers, and so far many studies have been done in this field. Most of them pursue a major goal, which is to identify the factors influencing audit fees. One of the most important determinants of audit fees is the concept of managerial ability. In accounting literature, the ability to manage one of the dimensions of human capital is a company that It is classified as an intangible asset. Define the management as the efficiency of managers towards competitors in the conversion of corporate resources. Findings show that management ability is a factor influencing the decisions of auditors. In order to measure the management ability, The statistical sample consists of 81 companies that have been selected by systematic elimination method, which consisted of 648 companies in total, covering the period from 2009 to 2016. This research is applied and used to test the hypothesis. By examining the research hypothesis, there was a significant negative correlation between managers' ability and audit fees. This result shows that firms that have more powerful executives than other companies pay less audit fees. Manuscript profile
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  3 - Moderating Effect of CEO Tenure on the Relationship between Intellectual Capital and Financial Performance
  Amir Shams Ali taghavi moghaddam
  In recent years, intellectual capital has been considered as a key factor in determining financial performance. Intellectual capital can also affect the quality of the company's products and increase the company's profitability by increasing the company's market share. More

  In recent years, intellectual capital has been considered as a key factor in determining financial performance. Intellectual capital can also affect the quality of the company's products and increase the company's profitability by increasing the company's market share. On the other hand, stable managers have a greater ability to invest more optimally in intellectual assets, which can improve the company's profitability. The main purpose of this study is to investigate the moderating effect of CEO tenure on the relationship between intellectual capital and financial performance in companies listed on the Tehran Stock Exchange. The statistical population of the present study, after applying some of the limitations in this study, consists of 140 companies listed on the Tehran Stock Exchange during the years 2013 to 2019. To test the research hypotheses, multiple linear regression model based on panel data has been used. The results of the research indicate that there is a positive and significant relationship between intellectual capital and company performance. In fact, in companies with more intellectual capital, the financial performance of the company has been higher. Findings showed that the term of office of the CEO had a positive effect on the relationship between intellectual capital and company performance. In other words, in companies whose CEOs have been more stable, the relationship between intellectual capital and company performance is strengthened. Manuscript profile
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  4 - The effect of auditor tenure on the relationship between institutional shareholders and stock price synchronicity
  Vahid Zabihollahnejad HamidReza GholamniaRoshan
  Priceconcurrency is a relative measure of company-specific information compared to market and industryinformation, which is reflected in stockprices, and due to its close connection with economic development and growth and capitalmarketstability.it is a relatively new f More

  Priceconcurrency is a relative measure of company-specific information compared to market and industryinformation, which is reflected in stockprices, and due to its close connection with economic development and growth and capitalmarketstability.it is a relatively new field in economicresearch.And financial isconsidered and taken into consideration.In this research, the effect of the tenureof the auditor on the relationship between institutionalshareholders and the simultaneityof stockprices has been investigated.The method of this research is descriptive ofcorrelationtype and practical in terms of purpose.The statisticalpopulation ofthis researchconsists of thenumber of companies admitted to the Tehran StockExchange, which were active inthe stockexchange between2015and2019.In order to determine the appropriate samplesize and homogenize the statisticalpopulation, the systematicelimination methodwas used, after applying the relevant criteria, 105companies in the Tehran Stock Exchange were selected as a statistical sample. All analysissteps have been done inEviews10and Stata14.5econometricsoftware with regression test.Thefindings from the first hypothesis of the research show that institutional shareholders do not have a significanteffect on the simultaneity of stockprices.The findings of the secondhypothesis of the researchshow that the tenure of the auditordoes not moderate therelationship betweeninstitutional shareholders and the simultaneity of stockprices.The resultsshow that the increase in the ownership percentageof institutional investorsincreases the institutionalcontrol bythis category of investors in the stockexchange, and the higherthe ownershippercentage of institutionalinvestors in a company, themore the possibility of interference andseizure of the flows.It limits thcash of thecompany forthe managers,which reducesthe specificrisk of the company by themanagers, and as a result, it leads tothe reduction of R2and finally leads to the reduction of the stockprice simultaneity. Manuscript profile
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  هدی همتی شهرام کریم زاده وظیفه خوران رامین صدیقی
  10.30495/jmemiau.2022.576966.1143
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  6 - رابطه کیفیت حسابرسی با شفافیت شرکتی در شرکت‌های پذیرفته شده در بورس اوراق بهادار تهران
  سید حسین علوی طبری منا پارسایی
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  7 - نقش تخصص حسابرس در صنعت در پیشگیری از اعمال تغییر طبقه بندی فرصت طلبانه اقلام صورت سود و زیان
  محسن حمیدیان شاهرخ بزرگمهریان حسین جنت مکان
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  8 - The impact of ownership structure on audit quality
  رسول Baradaranhasanzadeh یونس Badavar سمیه Esmaili
  In this research, the impacts of the variables of the ownership structure, which consists of ownership concentration and institutional ownership, on the audit quality of ninety listed companies on Tehran Stock Exchange (TSE) during the years 2005 to 2010 are investigate More

  In this research, the impacts of the variables of the ownership structure, which consists of ownership concentration and institutional ownership, on the audit quality of ninety listed companies on Tehran Stock Exchange (TSE) during the years 2005 to 2010 are investigated. the viewpoint of the goal, this research is applicable and the aspect of the research methodology, it is casual. In this research, for the measurement of the audit quality, three criteria are used, which are size, turnover period, and specialty in the industry of the audit firm. Also, logistic regression is used to test the hypothesis. The result of the research indicates that the ownership concentration and institutional ownership have negative and significant impact on size and positive and significant impact on specialty in the industry of the audit firm, while ownership concentration and institutional ownership have no significant effect on turnover period of the audit firm. Manuscript profile
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  9 - The Factors Affecting on the Auditor's Opinion than Going Concern
  Mojtaba Safi Pour Afshar Ahmad Sadegh Soltani Nejad Ebrahim Soltani Nejad
  10.30495/faar.2022.698382
  Abstract Investors and stock holders decide about their long-term investments based on confidence in financial statements and audit report. Auditing has been a mechanism for controlling agency problem and conflict of interests for a long time. Auditors should inlist in More

  Abstract Investors and stock holders decide about their long-term investments based on confidence in financial statements and audit report. Auditing has been a mechanism for controlling agency problem and conflict of interests for a long time. Auditors should inlist in her report evidence of customer’s inability to continue its operations. This research aims to investigate the factors affecting going concern audit opinion, such as: audit tenure, audit lag, auditor opinion shopping, liquidity ratio and leverage ratio.This a applied research and its type is a correlation investigation, multi variate and logistic regression have been used for hypothesis testing. Research sample consists of 160 firms listed on Tehran Stock Exchange (TSE).Findings from testing the hypotheses showed that the ratio of financial leverage increases the level of skepticism about the continuity of activity. Also, opinion shopping is a factor that has a negative relationship with going concern opinion. Manuscript profile
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  10 - The Effect of Passive Institutional Ownership Focus, CEO Tenure and Product Market Competition on the Relationship between Distracted Passive Institutional Investors and Firms Transparency
  Ali Badiee Nezhad Afsaneh Tavangar
  10.30495/faar.2022.693676
  AbstractDisclosure of information plays a key role in the correct and informed decisions of various user groups, especially investors, but economic units without external pressures and legal and professional requirements, are reluctant to disclose sufficient information More

  AbstractDisclosure of information plays a key role in the correct and informed decisions of various user groups, especially investors, but economic units without external pressures and legal and professional requirements, are reluctant to disclose sufficient information because disclosure of information is costly(Pourheidari, and.Foroughi, 2019).This study examines the effect of distracted passive institutional shareholders on firm transparency by considering the level of concentration of passive institutional ownership, product market competition and the tenure of the CEO.In this study, using data from 150 companies listed on the Tehran Stock Exchange, the issue was investigated.To test the research hypotheses, multivariate regression models were used with panel data method and fixed effects approach.The results of testing the research hypotheses showed that distracted passive institutional investors has negative and significant effect on the firm transparency and despite the fact that the ownership concentration of passive institutional investors in both levels of concentration more than 5% and concentration more than 15% have aposotive and significant Have a posotive and significant effect on firm transparency, but distrated institutional investors only in companies with a level of passive institutional ownership concentration of more than 15%, has a negative and significant effect on companies' with information transparency.Also, based on the results of testing research hypotheses, Distractedpassive institutional investors in companies with new CEOs has a posotive and significant effect on the firmstransparency,However, in companies with competitive product market level, it does not have a significant effect on companies' firm transparency. Manuscript profile
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  11 - The Effect of Ethics and Tenure on the Auditor's Ability to Recognize Accounting Practices
  hasan hemati elham bayat Majid Moradi
  10.30495/jdaa.2023.707960
  Abstract The purpose of this study is to investigate Effect of Auditor Ethics and Audit Tenure on Auditor Ability to Detect Creative Accounting Practices. The general research method used in this research is descriptive-correlational survey and according to the purpose More

  Abstract The purpose of this study is to investigate Effect of Auditor Ethics and Audit Tenure on Auditor Ability to Detect Creative Accounting Practices. The general research method used in this research is descriptive-correlational survey and according to the purpose of this research is to determine the relationship between the components of auditors' ethics and the auditor's tenure on the Auditor Ability to Detect Creative. And how to conduct a survey research method using the independent and standard questionnaire of Fullerton and Dotschi (2004), for the Auditor Ability to Detect Creative, the standard questionnaire Armga Zarfar (2016) can be used for professional ethics. The results of testing the first hypothesis showed that the auditor's ethics has a positive and significant effect on the Auditor Ability to Detect Creative to identify accounting methods. The size of the auditing firm has a positive and significant effect on the Auditor Ability to Detect Creative Accounting Practices. Manuscript profile
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  12 - A review of foreign researches in the field of auditor independence and audit quality
  mehdi khorramabadi
  10.30495/afi.2022.1964959.1145
  Purpose: This research comprehensively reviews academic research related to auditor independence and audit quality in order to provide a framework for evaluating the impact of auditor independence on audit quality.Methodology: This research is based on the review of art More

  Purpose: This research comprehensively reviews academic research related to auditor independence and audit quality in order to provide a framework for evaluating the impact of auditor independence on audit quality.Methodology: This research is based on the review of articles published in the last years in nine prominent and international journals related to auditing and accounting, including journals:Auditing: A Journal of Practice and Theory- Accounting, Organizations and Society- Contemporary Accounting Research- Journal of Accounting, Auditing and Finance- Journal of Accounting and Economics- Journal of Accounting and Public Policy- Journal of Accounting Research- Review of Accounting Studies- The Accounting Review, in order to examine the main issues that threaten the auditor's independence. Therefore, the present study is considered among the review studies.Finding: The findings of the research show that the four main issues that threaten the auditor's independence are: a- the importance (influence) of the employer b- non-audit services c- the auditor's tenure and d- the employer's affiliation with auditing institutions. For each of these threats, the findings related to the motivations, perceptions, and behaviors of the auditor and the owner, as well as the effects of each threat on the real and tangible quality of audits and financial reports, have been discussed in detail.Originality/Value: In addition to the development of literature and theoretical foundations related to auditor independence and audit quality, the findings of this research provide a framework for evaluating the impact of auditor independence on audit quality. The indicators presented in the present study can provide opportunities for further research on auditor independence and audit quality. Manuscript profile