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Open Access Article
1 - Bankruptcy Prediction Modeling Using the Variables of Earnings Management
moslem ghatebi vali khodadadi alireza jorjorzadeh aHMAD KAAB OMEIRThe purpose of this research is to modeling and predicts bankruptcy using real and accrual earnings management variables. Based on this, using logistic regression, the accuracy of bankruptcy models before and after adding Earning management variables were estimated and MoreThe purpose of this research is to modeling and predicts bankruptcy using real and accrual earnings management variables. Based on this, using logistic regression, the accuracy of bankruptcy models before and after adding Earning management variables were estimated and compared. So, a sample consisting of 1287 years - company during the period 2006 to 2018 has been selected from the companies of Tehran Stock Exchange. The results showed that the predictability power of Altman, Springgate and Zimsky bankruptcy models has increased significantly after adding accrual earnings management variables compared to the initial models. The results also show that the parameters of real earning management weaken the predictability of Altman, Springgate and Zimsky models. Based on the results, accountants, managers, and economic planners are advised to pay special attention to the phenomenon of corporate Earning management in order to make their decisions better. Manuscript profile -
Open Access Article
2 - Analysis of agency conflict with emphasis on aspects of earnings management, audit quality and cost of equity; Game theory approach
Zahra Moghaddam Hamzeh Didar Kiumars Shahbazi Ali EbadianThe purpose of this article is to describe and explain the strategic behavior of managers and shareholders in the interactive-conflict environment of joint-stock firms using the tools of game theory and in the form of signaling games. In such a way that first, taking in MoreThe purpose of this article is to describe and explain the strategic behavior of managers and shareholders in the interactive-conflict environment of joint-stock firms using the tools of game theory and in the form of signaling games. In such a way that first, taking into account the level of quality of internal controls, the manager acts on (deceptive and informative earning management) and then the shareholder with strategies (high capital cost, low capital cost) and also (high-quality audit services, low-quality audit services) reacts to it. The findings of the research, theoretically, the necessary conditions for establishing balance in the strategies (deceptive earning management, high capital cost), (deceptive earning management, high-quality audit services) in the environment of weak internal controls. In addition, it shows the condition of establishing equilibrium in the strategies (informative earning management, low capital cost), (informative earning management, low-quality audit services) in the environment of strong internal controls.. Manuscript profile -
Open Access Article
3 - Explanation and Validation of Effective Factors in the Tax Audit Quality Improvement model
Ramin Jamshidi Bahram Barzegar Abdolreza MohseniAbstract The purpose of this research is to explain and validate the effective factors in the tax audit quality improvement model. Since an important part of each country's macro decision-making is budget information and its related resources, and also a major part of MoreAbstract The purpose of this research is to explain and validate the effective factors in the tax audit quality improvement model. Since an important part of each country's macro decision-making is budget information and its related resources, and also a major part of social inequalities is caused by the lack of transparency in incomes and income gap, therefore identifying the factors that improve the quality model of tax audit And the evaluation of their relations can be a step in the direction of helping to fully secure the spending credits of the government's general budget, providing and increasing stable incomes, promoting tax justice and improving the structure of income distribution, helping the country's growth and development and realizing social justice. . The current research is an applied research. The data collection for the process of testing the designed model was done through a questionnaire and according to the categories obtained from the subsets of the main categories, and to measure the validity of the designed model from the structural equation model (analysis of quantitative data through confirmatory factor analysis ) and to test the hypotheses, PLS and SPSS software were used to analyze the correlation between variables and other tests. The findings of the research showed that the causal factors affecting the improvement of the tax audit quality model have a positive and significant effect on the central phenomenon categories affecting the improvement of the tax audit quality model. Also, the findings showed that the categories of the central phenomenon, background and intervening factors effective on the improvement of the tax audit quality model have a positive and significant effect on the strategic factors effective on the improvement of the tax audit quality model. Also, the findings showed that strategic factors have a positive and significant effect on the results. Manuscript profile -
Open Access Article
4 - Structural analysis approach in modeling the ranking of auditing firms
Farrokh Bostani Roya Darabi Farzaneh HeydarpourAbstractFinancial statements provide much of the information needed by a company's investors and creditors. Based on such a level of financial trust, the role of auditors is crucial. Auditing financial statements is essential because audited financial statements can ens MoreAbstractFinancial statements provide much of the information needed by a company's investors and creditors. Based on such a level of financial trust, the role of auditors is crucial. Auditing financial statements is essential because audited financial statements can ensure that investors and creditors are provided with reliable and reliable information. The purpose of this study is to model the ranking of auditing firms using the structure analysis approach. For this purpose, 307 members of the Society of Certified Public Accountants were used to complete the questionnaire. Was approved and in the second stage, 24 indicators were tested at the level of all certified public accountants working in auditing firms, members of the Iranian Society of Certified Public Accountants. And ranked. Based on the obtained results, the values of t-statistic for all second-order factor loads are above 1.96; Therefore, it can be said with 95% confidence that all the studied dimensions have a significant effect on the ranking of auditing firms. Thus, according to the path coefficients, economic factors have the most impact and factors of organizational structure of auditing firms have the least impact on the ranking of auditing firms. Manuscript profile -
Open Access Article
5 - Designing a process model of social-ethical responsibilities in audit institutions (qualitative approach: foundational data theory)
Mahmoud Malekipour Gharbi Hasan Ghodrati Hossein Jabari Hossein Panahian Ali Akbar Farzin FarAbstract The present research has been done with the aim of providing a process model of social-ethical responsibilities in auditing institutions. This research is applied in terms of purpose, and in terms of survey-exploratory approach and qualitative research. The st MoreAbstract The present research has been done with the aim of providing a process model of social-ethical responsibilities in auditing institutions. This research is applied in terms of purpose, and in terms of survey-exploratory approach and qualitative research. The statistical population of this research was a group of experts including professors and researchers who are experts in the field of auditing, managers and partners of auditing institutions, and compilers of accounting and auditing standards and principles, who were interviewed in depth. Selection of experts and conducting interviews with them continued until theoretical saturation was reached and then it was stopped. In this research, the snowball sampling method was used and this process continued until the theoretical saturation of the researcher was reached. Finally, this method was an interview with 11 experts. In this research, since the foundational data theory method was used, the main tool for data collection was an in-depth and unstructured interview with experts. Finally, after three open, central and selective codings, the research conceptual model was designed. In this model, 14 identified categories were categorized in the form of causal, central, contextual and environmental, intervening, strategic and consequential variables. Manuscript profile -
Open Access Article
6 - Investigating the effect of CEO power on the risk of stock price falls with the role of increasing the quality of accruals in companies listed on the Tehran Stock Exchange
سارا صادقی علی اسماعیل زادهNowadays, one of the topics that has been widely considered by financial researchers in relation to stock price behavior is sudden changes in stock prices. The aim of this study was to investigate the effect of CEO power on the risk of stock price falls with the role of MoreNowadays, one of the topics that has been widely considered by financial researchers in relation to stock price behavior is sudden changes in stock prices. The aim of this study was to investigate the effect of CEO power on the risk of stock price falls with the role of moderator of the quality of accruals in companies listed on the Tehran Stock Exchange. This research is correlational in nature and content. In this research, information about 142 companies listed on the Tehran Stock Exchange, which have formed a statistical sample, has been analyzed in the period 1390-1390. The results of this model showed that the quality of accruals as a moderating variable has an effect on the relationship between CEO power and the risk of falling stock prices in companies listed on the Tehran Stock Exchange. Also, the adjusted coefficient of determination of the model is 0.575. This means that the independent variables of the research model can explain 57.5% of the variance of the dependent variable risk of falling stock prices. Manuscript profile -
Open Access Article
7 - The impact of dimensions of emotional intelligence and financial intelligence on the dimensions of auditor’s performance with the focal correlation coefficient approach
امیر رحیمی آشتیانی مهران آقایی مهناز عسکریان محمود صمدی لرگانیThis research has been conducted with the purpose of investigating the effect of dimensions of emotional intelligence and financial intelligence on the dimensions of auditor’s performance with the focal correlation coefficient approach. This study is applicable in MoreThis research has been conducted with the purpose of investigating the effect of dimensions of emotional intelligence and financial intelligence on the dimensions of auditor’s performance with the focal correlation coefficient approach. This study is applicable in terms of objective and concerning data collection method is descriptive correlational. The statistical population of this study is auditors working in all auditing firms that are members of the Society of Certified Public Accountants operating in Tehran. 250 subjects were selected employing cluster random sampling method. Data collection tools were standard questionnaires. Content validity and the results of the measurement model were cited to evaluate the validity and reliability of the measurement tools. To analyze the data, focal correlation coefficient using SPSS software was employed. The results of the hypothesis test indicated that: the first, second and third focal correlation coefficients were reported to be significant at the 99% confidence level, which shows the existence of three sets of dependent variables. The focal correlation function the significance of the three functions extracted at the 99% confidence level. Each focal variable has a coefficient of determination and the first focal correlation is more important than the other correlations. The first focal correlation with a coefficient of determination of 0.945 has been able to explain 94% of the variance. The total coefficient of determination shows the amount of changes. This value is equal to 0.980, which indicates that the dimensions of emotional intelligence and financial intelligence are explained by 0.98% by the dimensions of the auditor’s performance. The most common criterion for testing the significance level of the first focal correlation is the Wilks’ statistic criterion, which according to the obtained significance level (0.000), it is indicated that the three sets of variables are related to each other. Manuscript profile -
Open Access Article
8 - Organizational factors and Human Resources characteristics’ impact on warning reporting in auditing profession: A study in auditing institutions in Iran on
Soheila Soheila Mohammadion Mohsen Hamidian MohamadReza YeganegiAbstract The main focus of this research is to investigate and explain the role of organizational factors and human resources characteristics in the warning report of auditors of auditing institutions in Iran. The statistical population of the research includes auditor MoreAbstract The main focus of this research is to investigate and explain the role of organizational factors and human resources characteristics in the warning report of auditors of auditing institutions in Iran. The statistical population of the research includes auditors working in audit institutions, members of the public accountants' society and audit organization. Data related to the characteristics of human resources and the variables of organizational factors have been collected using standard questionnaires. Due to the complex nature of standard questionnaires used, a multi-level structural equation model is used to analyze the collected data. The first and second levels of the model are used to confirm the validity and reliability of the research variables. The third level of the model, which explains the relationship between research variables, has been used to test the research hypotheses. The results of the research showed that the free-spirited leadership style is an important organizational factor promoting the warning report in the audit profession in Iran's official audit institutions. Also, managing age in human resource leads to the improvement of transparency of reporting and, in turn, prompts timely warning reporting among auditors in accordance with principles, procedures and legal criteria as a voluntary act. Manuscript profile -
Open Access Article
9 - The efficiency of statistical and machine learning models in fraud financial statement
حسن ملکی کاکلر جمال بحری ثالث سعید جبارزاده کنگرلویی علی آشتابThe existence and persistence of fraud in financial statements can have adverse impact on the sustainable development of the capital markets as well as the financial health of companies. Using conventional audit procedures which is applied to prevent and detect fraudule MoreThe existence and persistence of fraud in financial statements can have adverse impact on the sustainable development of the capital markets as well as the financial health of companies. Using conventional audit procedures which is applied to prevent and detect fraudulent financial statements, auditors fail to cope with emerging accounting frauds. This can be due to many reasons, such as the lack of the required data mining knowledge, the complexity and infrequency of financial frauds, and the auditors without much experience. Accordingly, due to importance of identifying fraud in capital market, different types of statistical and machine learning based models were examined to establish a rigorous and effective model to detect financial statements fraud in this study. For this purpose, 20 variables in the form of the pentagonal fraud with emphasis on the structure of internal controls (pressure, opportunity, justification, capability, arrogance and internal control structure) were used from 166 manufacturing companies listed on Tehran stock exchange over the period 2009-2018. Based on the statistical indices obtained, machine learning based models exhibited higher predictive ability and accuracy than statistical based models in predicting financial statement fraud. The results also showed that C5, CHAID and C&R decision tree models were highly accurate in prediction of fraudulent data presented in fnancial statement. Accordingly, the efficacy of combination of CHAID, C5 and C&R decision tree algorithms which had the highest accuracy in prediction of fraudulent financial reporting was examined. The high accuracy of 92.61% of the combination of these algorithms in fraud prediction shows that data mining methods based on machine learning models and especially their combination can be used successfully in fnancial statement fraud prediction. Manuscript profile -
Open Access Article
10 - The impact of auditor's social and human capital on audit services
Zahra Houshmand Neghabi arzhang shahbazi Fahimeh Abas Abadi arabiAbstract The present study examines the impact of auditor social and human capital on audit services. This research is descriptive in nature and method and in terms of purpose, it is an applied research and since in the present study the current status of variables has MoreAbstract The present study examines the impact of auditor social and human capital on audit services. This research is descriptive in nature and method and in terms of purpose, it is an applied research and since in the present study the current status of variables has been analyzed using past information through past information, it is in the category of descriptive studies. And post-event type is included. In the course of this research, two hypotheses were formulated and 112 Firms were selected through sampling by systematic deletion method for a period of 7 years between 2015 to 2021 and data related to research variables after compilation in Excel software using software Ivory version 10 were statistically analyzed. The results of the hypothesis test showed that the social and human capital of the auditor has a significant direct effect on audit services. Manuscript profile -
Open Access Article
11 - Examining the Efficiency Models, Genetic Algorithm under MSV Risk and Particle Swarm Optimization Algorithm under CVAR Risk Criterion in Selection Optimal Portfolio Shares Listed Firms on Stock Exchange
Dariush Adinevand Ebrahim Ali Razini Mahmoud Khodam Fereydoun Ohadi Elham Elsadat HashemizadehAbstract Choosing the optimal stock portfolio is one of the main goals of capital management. Today, There are several tools and techniques for measuring portfolio risk and selecting the optimal stock portfolio. In this article, using data of 15 shares selected by purp MoreAbstract Choosing the optimal stock portfolio is one of the main goals of capital management. Today, There are several tools and techniques for measuring portfolio risk and selecting the optimal stock portfolio. In this article, using data of 15 shares selected by purposeful sampling method from the top companies of Tehran Stock Exchange Organization including; PKOD, ZMYD, BPAS, FOLD, MKBT, GOLG, MSMI, PTAP, SSEP, AZAB, FKAS, NBEH, PFAN, GMRO and GSBE, the First return of these stocks are calculated daily in the period of 31/3/1394 -31/3/1399 for 5 years for 1183 days and then using MATLAB software models The Metaheuristic Optimization of the Genetic Algorithm under the MSV Risk Criterion and the Particle Swarm Algorithm under the CVaR risk Criterion are Compared. The results show that the genetic algorithm model under MSV risk criterion is more efficient and less risky, therefore the genetic algorithm model under MSV risk criterion is more efficient than the particle swarm algorithm model under CVaR risk criterion. Manuscript profile -
Open Access Article
12 - Investigating the Impact of Indicators Related to Supervision on Financing Mechanisms and Factors Affecting it
Masoume Alavi Ahmed Yaqubnejad Fazel MohammadiNodehAbstractOne of the important issues in the financing mechanisms and its selection is the issue of financial reporting that has been the focus of creditors and the capital market in recent years as the mainstream of financing. In this context, auditors, as an external co MoreAbstractOne of the important issues in the financing mechanisms and its selection is the issue of financial reporting that has been the focus of creditors and the capital market in recent years as the mainstream of financing. In this context, auditors, as an external corporate governance control and oversight mechanism, can play an important role in informing creditors and investors. Therefore, the present study investigates the impact of indicators related to supervision on financing mechanisms and factors affecting it. The statistical population of the study consists of 99 companies listed in Tehran Stock Exchange during the years 2012-2018 . Multivariate regression models were used to test the research hypotheses. , The findings of the study show that some variables of audit firm characteristics such as life, competitiveness, independence, number of partners, rank in the CAO, size and tenure of the firm , have significant effects on financing Debt, issuance of ordinary shares, over-leverage, risk and weighted average cost of capital. Manuscript profile
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