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List of Articles
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Open Access Article
1 - Personality Traits Affecting Knowledge Sharing in Audit Firms with Structural Equation Approach
شکراله خواجوی احسان کرمانیToday, the relationship between knowledge sharing activities and human characteristics has attracted the attention of many researchers in the field of knowledge management. The personality of individuals is considered as the most important individual factor of human bei MoreToday, the relationship between knowledge sharing activities and human characteristics has attracted the attention of many researchers in the field of knowledge management. The personality of individuals is considered as the most important individual factor of human beings. The purpose of this study was to investigate the personality traits that influence knowledge sharing in audit firms. Introduction of personality traits has been done with the components of five major personality factors (neuroticism, extroversion, openness to experience, agreeableness and conscientiousness).Questionnaires were used to collect data from 126 certified accountants working in audit firms and the hypotheses were analyzed using structural equation test. The results showed that extroversion, Agreeableness and Conscientiousness had a positive and significant effect on staff knowledge sharing process in audit firms, but there was no significant relationship between openness to experience and staff knowledge sharing process. Given the importance of personality traits in the formation of knowledge sharing, it is recommended that the audit firms in the process of recruiting and hiring auditors and assigning them to workgroups pay particular attention to attracting individuals with appropriate personality traits for knowledge sharing. Manuscript profile -
Open Access Article
2 - The Effect of Free Cash Flow on the Efficacy of Investment Using Panel Generalized Moment Regressions (GMM)
پارسا پرتوی فاطمه صراف فاطمه بشارت پورThe major goal of the present research is to investigate about the effect of free cash flow on investment efficiency. The statistical population for the present study involves all firms enlisted in Tehran Stock Exchange. The sample included 134 firms regarding the defin MoreThe major goal of the present research is to investigate about the effect of free cash flow on investment efficiency. The statistical population for the present study involves all firms enlisted in Tehran Stock Exchange. The sample included 134 firms regarding the definitions for the criteria utilized by the researcher and making benefit of a systematic deletion method. The research method is quasi-experimental using a post incidental approach. The research method is regression correlation-analysis of applied type and to investigate about the effect of the independent variable (free cash flow) on the dependent variable (investment) we have utilized economic measurement models. The hypotheses were studied by using a panel multiple regression method and the method used to estimate the data was a dynamic model using a generalized moment regression (GMM). Results showed that free cash flows have had a positive and meaningful effect on over-investment and under-investment. Manuscript profile -
Open Access Article
3 - Evaluation the Effect of Life Cycle and Expand Option on Regulator Role of Financial Reporting Quality in Mitigating the Constraining Effect of Divide
علی نادری محسن دستگیر فرزاد کریمیThis Research Investigates the Role of Financial Reporting Quality inMitigating the Constraining Effect of Dividend Policy on Investment Decisions with regard to general price index. In this way 107 firms were by systematic elimination and data were modified by general MoreThis Research Investigates the Role of Financial Reporting Quality inMitigating the Constraining Effect of Dividend Policy on Investment Decisions with regard to general price index. In this way 107 firms were by systematic elimination and data were modified by general price index. We used multiple regression for structuring and testing hypothesis in the pattern of combined data with respect to the effect of life cycle on the structure of expenses, sales and profitability. We classified firms in to the growth, maturity, and decline period. Accordingly the effect of financial reporting quality in the growth and maturity period were evaluated significant and therefore it can be said the different firm characteristics are effective in this phases. In evaluating expand option, the role of Financial Reporting Quality in high expand option firms was significant. Besides The Role of Financial Reporting Quality among firms with high and low financial Reporting Quality were evaluated significant. Default theoretical basis about the restriction of dividend policy decisions on investment, among firm in different phases of life cycle, different level of expand option were confirmed. Manuscript profile -
Open Access Article
4 - Pathology of Accrual Accounting in Iranian Public Sector from the Viewpoint of Structural, Contentual and Contextual Barriers
وجیهه رحمتی زهرا پورزمانیConsidering the global movement of public sector accounting towards accrual accounting and recording all financial operations and moving towards accountability and financial transparency of governments and the public sector all over the world and the need to implement i MoreConsidering the global movement of public sector accounting towards accrual accounting and recording all financial operations and moving towards accountability and financial transparency of governments and the public sector all over the world and the need to implement it in Iran according to legal approvals and its implementation by All government agencies need to be researched by experts on how to implement and achieve this. Therefore, this paper investigates the pathology of accrual accounting in Iranian public sector. It is using three-factor pathology model consist of structural, contentual and contextual barriers. Research population includes maganers and staff in Tehran tax admission organization. Data collected from questionnaire and the items identified & verified through Delphi technique from the view of experts. Statistical analyzing is done by using SPSS and Lisrel statistical softwares. Data analyzed based on structural equation modeling, path analysis & confirmatory factor analysis. Findings show that structural factors (employment factors & information technology infrastructure), contentual factors (manager’s acceptance, employee’s acceptance & job obligation) and contextual factors (cultural factors and legal contexts) have an important role in applying accrual accounting at Iranian public sector specialy in tax organization. Manuscript profile -
Open Access Article
5 - The Relationship between the Product Market Competition and Information Asymmetry; Structural Equation Modeling Approach
اکبر کنعانی رضوان حجازی مهرداد قنبری بابک جمشیدی نویدSince competition in the product market is one of the factors influencing the decisions of managers and investors, it is therefore considered as an important component in the reduction of information asymmetry in terms of insiders and outsiders decision making.The purpo MoreSince competition in the product market is one of the factors influencing the decisions of managers and investors, it is therefore considered as an important component in the reduction of information asymmetry in terms of insiders and outsiders decision making.The purpose of this study was to investigate the effect of competition in product market on information asymmetry.The statistical population of this research is the companies accepted in the TSE by using structural equation modeling approach. In order to measure the level of competition, the Herfindahl-Hirschman index and to measure the information asymmetry, Bid-Ask criteria and firm size, earning forecast error and growth opportunities was used. After assuring the ability to measure the information asymmetry variable by the indicated indicators as well as the appropriate fit for the measurement and structural model of the research, the results indicate that the level of competition in the product market has a significant effect on the information asymmetry. In other words, with increasing competition in the product market, information asymmetry decreases. Manuscript profile -
Open Access Article
6 - Corporate Governance Effect on Audit Report Lag in Iran Insurance Industry
امیر یلفانی ایرج نوروش قدرت اله طالب نیا عزت اله اصغری زادهAbstractCorporate governance is one of the effective factors on the companies’ performance in various industries. One of the factors affected by this parameter is the quality of proposing financial statements or audit report lag. This paper attempts to examine the MoreAbstractCorporate governance is one of the effective factors on the companies’ performance in various industries. One of the factors affected by this parameter is the quality of proposing financial statements or audit report lag. This paper attempts to examine the corporate governance relationship with the audit report lag in the insurance industry. The statistical population of the study was insurance companies active in Iran Insurance Industry and the statistical sample is insurance companies listed on the Tehran Stock Exchange. For this purpose, the listed insurance companies in the Tehran securities exchange were examined. From the time difference between The end of the financial. year and the date of the annual audit report have been used as a measure Of Audit Report Lag.In order to test the research hypotheses of multivariate regression statistical technique Based on composite data used.The results obtained from model showed that in insurance companies, management influence and the board independence, had significant and positive relationship with audit report lag. The results also indicated that institutional ownership had a negative. Overall, the results show that corporate governance factors had a significant relationship with the audit report lag. Manuscript profile -
Open Access Article
7 - Examine the Pressures and Ethical Dilemmas Availablect in the Audit Conflicont Cost & Quality (A Case Study of Small and Medium-Sized Audit Institutions Trusted Exchange)
مریم رخشی کاوه آذین فر سیدعلی نبوی چاشمی Considering the importance of ethical issues in audit judgments, this study focuses on analyzing pressures Received by the auditor in the professionand the auditor's ethical dilemmas in the audit conflict. In addition, this research identifies the conflict-of-inte More Considering the importance of ethical issues in audit judgments, this study focuses on analyzing pressures Received by the auditor in the professionand the auditor's ethical dilemmas in the audit conflict. In addition, this research identifies the conflict-of-interest factors (When the auditor is facedwith it). The statistical communities in this study are trusted audit firms that include 77 companies which are investigated in a complete way. The instrument for measuring this study is a researcher-made questionnaire that the information extracted from it was investigated based on (ANOVA) test. The present study aims to develop literature on the impact of pressure on the behavior of auditors, because in previous probes, usually the pressure received from the owner has been widely studied. In addition to the pressure received from the owner, this study highlights the pressures of the audit firms that could have an adverse effect on audit quality. The results show that there is a significant relationship between the auditor's experience and the auditor's pressure from the client, the pressure of the audit firm, and the ethical assessment of dilemmas and conflicts of interest solutions; however, the audit size did not show a significant relationship with these variables. In addition, based on the results, the significant relationship between the conflict-of-interest solutions as well as the ethical evaluation of the dilemmas (problems) with the pressure from the client and the pressure received by the audit firm are other results of this study. According to the results, compliance with ethical oversight and greater accuracy is suggested to improve audit quality by reducing moral conflicts. Manuscript profile -
Open Access Article
8 - Designing a Hybrid Model of Factors Affecting Accounting Development in Iran
مهرداد گلیجانی رضیه علی خانی مهدی مران جوری رضا فلاحThe purpose of this research is to identify the factors influencing the development of accounting by the combination of meta-analysis techniques. In the present study, by applying a systematic and qualitative cross-over approach, we analyze the results and findings of p MoreThe purpose of this research is to identify the factors influencing the development of accounting by the combination of meta-analysis techniques. In the present study, by applying a systematic and qualitative cross-over approach, we analyze the results and findings of previous researchers and by conceptualizing the seven factors of Sandelowski and Barroso method, the conceptual model of factors influencing accounting development is categorized. Based on three-stage coding in MAXQDA software, these factors were analyzed and categorized into 4 main categories and 30 axial codes. Kappa method was used to evaluate the reliability and quality control of the present study. The kappa coefficient calculated by SPSS software was 0.896 which is in good agreement. The results showed that the factors affecting the development of accounting included economic factor, environmental factor, professional factor and organizational factor. The results of this study can be used for accounting and macro decision makers. Manuscript profile -
Open Access Article
9 - The Effect of Accounting Earning Growth on Macroeconomic Indicator
محسن عرب زاده ناصر ایزدی نیا سعید صمدیThe main objective of this study is to investigate the effect of firms' cumulative accounting earning growth on macroeconomic indicators such as GDP and net investment in national accounts.In other words, the effect of firms' cumulative accounting earning growth on futu MoreThe main objective of this study is to investigate the effect of firms' cumulative accounting earning growth on macroeconomic indicators such as GDP and net investment in national accounts.In other words, the effect of firms' cumulative accounting earning growth on future GDP and net future investment and also the future GDP growth forecast errors and the future growth in net investment forecast errors has been studied.This research, in terms of purpose is a kind of applied research. The method is based on correlation and regression based on actual financial statements of companies listed on the Tehran Stock Exchange and macroeconomic data such as GDP and net investment from national accounts.The statistical population of the study is all companies listed in Tehran Stock Exchange during the period 2005-2017.The results show that the firms' cumulative accounting earning has an impact on the growth of future GDP and net investment in national accounts. But the firms' cumulative accounting earning hasn’t an impact on the future GDP growth forecast errors and the future growth in net investment forecast errors. Manuscript profile -
Open Access Article
10 - Measuring the Quality of Accounting Information in the Face of with Employer Loyalty with Approach PSO Algorithm Abstract
عباس زکی زاده سینا خردیار فاضل محمدی نوده ایوب احمدی موسی آبادEmployer loyalty stems from a positive attitude towards a service that is directly related to the working relationship between the auditor and the client. This may be due to a better working relationship with the auditor of your choice or an opportunity to influence the MoreEmployer loyalty stems from a positive attitude towards a service that is directly related to the working relationship between the auditor and the client. This may be due to a better working relationship with the auditor of your choice or an opportunity to influence the auditor. Managers may seek auditing to approve the method because they do not prepare financial statements in accordance with common accounting principles. In this case, the level of quality of accounting information largely depends on the behavior of managers. The present study tries to optimize the quality of accounting information in the face of Employer loyalty by using an algorithm (PSO) with a sample of 90 companies listed on the Tehran Stock Exchange. The results showed that in each group of loyalty and unfaithfulness of the client, the number of attributes with the desired and undesirable level is equal and thus in Tehran Stock Exchange, managers, whether they are loyal to their previous auditor or not, the highest level of importance and desirability. They are reliable and have the lowest level of relevance. Manuscript profile
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