Audit Quality
mohammad hossein setayesh; Younes Masoudi; Elias Dehdari; Mina Sadeghi
Abstract
Mental accounting characteristics, such as how financial resources are mentally classified, can influence auditors' judgments and decision-making processes. By understanding these cognitive biases, auditors can identify potential risks and adjust their approach to improve audit quality. Therefore, the ...
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Mental accounting characteristics, such as how financial resources are mentally classified, can influence auditors' judgments and decision-making processes. By understanding these cognitive biases, auditors can identify potential risks and adjust their approach to improve audit quality. Therefore, the purpose of this research is to investigate the effect of mental accounting on audit quality, to clarify the behavioral biases and challenges faced by auditors. The tool used in this type of research is a questionnaire. The statistical population of this research is made up of partners, managers, and certified accountants in the employment of audit institutions that are members of the Certified Accountant Society of Iran, which according to the website of the Certified Accountant Society of Iran in 1402 were equal to 416 people, although in the end 203 questionnaires It was tested. The results of the research show that mental accounting has an effect on the auditor's judgment, the ratio of partners' working time to the total work time in the audit budget, and the process of performance defense costs in lawsuits, but it has no effect on the auditor's independence. Finally, by measuring the audit quality measurement variables according to the results obtained from the research, it was determined that mental accounting has an effect on the audit quality. According to the results of the research, it is possible to help the auditors to do their work with better quality by increasing the awareness of the auditors regarding this theory and its effects on the audit process.
Accounting and various aspects of finance
Hassan zalaghi; Maryam Zalaghi
Abstract
A company's effective investments in working capital are valuable; because it increases performance and reduces risk, which in turn reduces the cost of capital. In general, many researches have been conducted regarding working capital as well as adjustment towards the target and the effect of various ...
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A company's effective investments in working capital are valuable; because it increases performance and reduces risk, which in turn reduces the cost of capital. In general, many researches have been conducted regarding working capital as well as adjustment towards the target and the effect of various variables on it, but the effect of the prevailing economic environment, including boom and recession, on the speed of adjustment has never been investigated. Therefore, the main goal of this research is to investigate the effect of economic boom and recession on the speed of adjustment of working capital for companies listed on the Tehran Stock Exchange. For this purpose, the data of 160 companies admitted to the Tehran Stock Exchange during the period of 2013 to 2021 have been used. This research is practical based on purpose. The type of research method is also based on the use of secondary and cross-sectional data. The research method of this research is quantitative and correlational. In order to analyze the data and test the research hypotheses, Using dynamic panel method with generalized system approach Moments Estimator (GMM). The research results showed that managers adjust the company's working capital ratio towards the target working capital. Other research findings showed that the rate of adjustment of working capital of companies during the boom period is greater than the recession of the financial sector of the economy as well as the real sector of the economy.
morteza adlzadeh
Abstract
The complexities and continuous changes in the business environment have created major doubts regarding the provision of stakeholders' needs by the corporate reporting system. In addition, the specific characteristics of Iran's economic environment make it necessary to pay special attention to the forces ...
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The complexities and continuous changes in the business environment have created major doubts regarding the provision of stakeholders' needs by the corporate reporting system. In addition, the specific characteristics of Iran's economic environment make it necessary to pay special attention to the forces that shape the future of reporting in this environment and appropriate policy making by the stakeholders. Therefore, this research has evaluated the policy options by using the mixed research method with the scenario of corporate reporting in Iran. For this purpose, in the first stage, semi-structured interviews with experts and fuzzy Delphi survey were used to identify the drivers affecting the future of corporate reporting in Iran. In the next step, according to the Schwartz model, the importance and uncertainty of the key drivers of the research were determined. The results showed that the three drivers of " increasing the connection with the global economy", "privatization of property" and " credit-oriented financial system" have the highest level of importance and uncertainty at the same time. In the final stage, corporate reporting issues were divided into 5 categories and 10 action options were developed. The results of robust planning analysis showed that the best choice is the policy option that includes increasing the target audience group, giving more priority to public interests, recognizing intangible assets more, moving towards accepting international standards and developing non-financial reporting with new requirements. The results of this research have applications and recommendations for policy makers and stakeholders in corporate reporting.
Accounting and various aspects of finance
Hanie Hekmat; vahid Heydarzadeh khalife khandi; Razieh Ghorbani
Abstract
The purpose of this research is to investigate the moderating role of conservatism on the relationship between audit quality and earnings management. The current research is analytical and correlational. Also, this research is considered a quantitative research based on the nature and characteristics ...
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The purpose of this research is to investigate the moderating role of conservatism on the relationship between audit quality and earnings management. The current research is analytical and correlational. Also, this research is considered a quantitative research based on the nature and characteristics of the data used to analyze the hypotheses. In order to collect data, first the library method and then the statistics provided by the Tehran Stock Exchange Organization were used. The findings obtained from the regression model on a sample of 110 companies admitted to the Tehran Stock Exchange in the 8-year period from 2015 to 2022 show that audit quality has an inverse and significant relationship with profit management. On the other hand, it was found that conservatism has an effect on the relationship between audit quality and profit management. It is concluded that conservatism leads to the reduction of profit management by identifying losses on time and delaying the recognition of profits. Since the audit quality has reduced the information asymmetry, this will reduce profit manipulation through profit management. In this connection, conservatism plays an important role in limiting managers' opportunistic reporting. Also, conservatism reduces the company's incentives for profit management, which reduces biases caused by opportunism in accounting. Therefore, it is expected that conservatism plays a moderating role on the relationship between audit quality and earnings management, the findings of the research also confirm these expectations.
Accounting tools
Hamid Khodayari; Malektaj Maleki Oskuie; Azar moslemi; hasan hemmati
Abstract
The purpose of this research is drawing perspectives of strategic management accounting in the sustainability of companies in terms of using financial technologies (FinTech). In terms of research method and based on the purpose and type of result, this study is classified as exploratory and developmental ...
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The purpose of this research is drawing perspectives of strategic management accounting in the sustainability of companies in terms of using financial technologies (FinTech). In terms of research method and based on the purpose and type of result, this study is classified as exploratory and developmental research. First, through thematic analysis, the accounting functions of strategic management for the sustainability of companies in terms of financial technologies were identified, and by conducting Delphi analysis, the reliability level of the identified themes was examined. Finally, through scenario analysis, the research sought to base strategic management accounting perspectives in terms of sustainability in financial technologies (FinTech). In this study, accounting and financial management experts, who had a higher level of awareness of the phenomenon under investigation, participated through interview tools and matrix checklists. The results of the study in the first phase of the research conducted during 13 interviews indicate the identification of 3 overarching themes, 6 organizing themes and 26 basic themes. On the other hand, the results of the second phase of the research, by confirming the two bases of the service cycle costing technique in fintech sustainability and the benchmarking technique in fintech sustainability as the determining axes of possible scenarios, showed that 4 matrices can provide prospects for evaluating the functions of strategic management accounting in the sustainability of companies. Determine the use of financial technologies in the future.
Accounting tools
Seyed Alireza Hossieni,; Hasan Valiyan; Mohammadreza Abdoli; Maryam Shahri
Abstract
The purpose of this research is the startup accounting development fields framework and appraisal in the context of capital market companies. This study is exploratory in terms of the type of objective and it is considered mixed in terms of the type of data collection. Because in the qualitative part, ...
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The purpose of this research is the startup accounting development fields framework and appraisal in the context of capital market companies. This study is exploratory in terms of the type of objective and it is considered mixed in terms of the type of data collection. Because in the qualitative part, through the analysis of the foundation's data theory and interviews with experts, the areas of accounting development through startups were identified. Then, in order to measure the reliability of the identified dimensions, the fuzzy Delphi process was used to examine the confirmed axes from the phase of the fuzzy Delphi analysis based on pairwise comparison in the quantitative section through the Micmac matrix. The participants of this study in the qualitative part were accounting experts and in the quantitative part financial managers and accounting heads of capital market companies. The results of this study in the qualitative part during 13 interviews, 4 categories; He identified 8 components and 41 themes of the concept and developed it in the form of a multidimensional theoretical framework. In the quantitative section, it was also determined that the effectiveness of the "G_1" educational field strengthening dimension is higher than the other examined dimensions, and this dimension is selected as the most central factor in the development of startup accounting in the context of capital market companies.
Accounting and various aspects of finance
Esmaeil Khoshbakht; amirhossein taebi naghandari
Abstract
The increase in the amount of reporting frauds leads to the bankruptcy of large companies, financial crises, and scandals at the macro level. According to this discussion, the inaccuracy of accountants is in the focus of institutions and financial markets. Therefore, according to the agency theory that ...
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The increase in the amount of reporting frauds leads to the bankruptcy of large companies, financial crises, and scandals at the macro level. According to this discussion, the inaccuracy of accountants is in the focus of institutions and financial markets. Therefore, according to the agency theory that examines the relationship between the owner and manager, identifying the possibility of fraud in financial statements and the ways and methods to reduce it, has always been the focus of the attention of investors, legislators, managers and auditors. Accordingly, the present sudy aims to investigate the effect of religious beliefs on the inaccuracy of accountants in preparing financial statements, considering the mediating role of professional ethics in Iran. For this purpose, 400 questionnaires were designed and distributed among the official experts of accounting and auditing, and 312 of them were finally used and analyzed. Investigate the effect of variables, structural equation modeling approach and to analyze, Amos software was used. The findings showed that religious beliefs have a negative and significant effect on the dishonesty of accountants and a positive and significant effect on their professional ethics. Also, the professional ethics of accountants, like religious beliefs, is a factor that reduces the inaccuracy of accountants in preparing financial statements and has a negative and significant effect on it. Finally, as a mediating variable, professional ethics explains the relationship between religious beliefs and accountants' dishonesty; the mediating variable of professional ethics is a partial mediator.
