https://www.iaaaas.com/ Accounting and Auditing Studies en daily 1 Mon, 22 Dec 2025 00:00:00 +0330 Mon, 22 Dec 2025 00:00:00 +0330 https://www.iaaaas.com/article_241390.html Objective: In today's business world, many companies are not safe from financial abuse. Financial fraud can cause financial losses and reduce the reputation of companies and reduce customer trust. This global trend has forced everyone to look for ways to prevent fraud. To this end, the aim of the present study is to identify the factors affecting internal audit performance using new deep learning techniques to rank the factors for detecting financial statement fraud.Method: The spatial scope of this study includes companies traded on the Tehran Stock Exchange and its temporal scope includes the years 1391 to 1400 (solar calendar). Library methods were used to collect the data required for this study. In the section examining the factors affecting internal audit performance, the regression analysis method was used. Then, in the next section, deep learning methods and artificial neural networks were used for the study.Findings: According to the results obtained from the research, the size of the internal audit unit has a coefficient of -0.014 and a significance level of less than 5%, so it can be said that there is a negative and significant relationship between the size of the internal audit unit and the justification dimension of financial statement fraud detection. Also, according to the results obtained from the research, the professionalism of the internal auditor has a coefficient of -0.008 and a significance level greater than 5%, so it can be said that there is no significant relationship between the professionalism of the internal auditor and the dimension of justifying the discovery of fraud in financial statements. According to the results obtained from the research, the experience of the internal auditor has a coefficient of -0.079 and a significance level of less than 5%, so it can be said that there is a negative and significant relationship between the experience of the internal auditor and the dimension of justifying the discovery of fraud in financial statements. According to the results obtained from the research, the experience of the internal auditor has a coefficient of 0.002 and a significance level greater than 5%, so it can be said that there is no significant relationship between the experience of the internal auditor and the dimension of justifying the discovery of fraud in financial statements. Finally, it was found that compared to the regression results, deep learning models and artificial neural network performed better for the justification parameter in the coefficient of determination index and mean square error. Also, the findings showed that the performance of deep learning models was better than the artificial neural network.Conclusion: The application of deep learning techniques presents an efficient and valuable approach for identifying the factors influencing internal audit performance and ranking the key drivers of financial statement fraud detection. This study specifically addresses a gap in the literature by focusing on the "justification" component of the fraud triangle—an area that has received limited attention in prior research. Leveraging deep learning models enables the identification of complex patterns and nonlinear relationships, thereby improving the accuracy of fraud detection in financial reporting. https://www.iaaaas.com/article_241391.html The purpose of this study is to investigate the relationship between debt structure and investment with regard to financial helplessness. The current research is applied and from the methodological point of view, the correlation is causal type (post-event). The statistical population of the research is all the companies admitted to the Tehran Stock Exchange, and using the systematic elimination sampling method, 134 companies were selected as the research sample and were examined in a 7-year period between 2015 and 2021. The results of the research hypotheses test showed that the debt maturity structure has an inverse relationship with the companies' investment. Financial helplessness has an inverse relationship with companies' investment, but the interaction of financial helplessness with debt structure does not affect the company's investment. https://www.iaaaas.com/article_241392.html A prerequisite for improving efficiency of banking system is establishment of an appropriate system of internal controls. Accordingly, in this study, an attempt was made to identify the barriers to the establishment of internal control system in Iranian banks and provide solutions to achieve the desired status of this system. In order to achieve the objectives of the research, experts were first interviewed to extract the suggested items. Then, the experts' opinions about the identified items were collected through a questionnaire and their consensus was examined using the fuzzy Delphi method. Finally, confirmatory factor analysis was used to evaluate the accuracy of clustering in this study. The time domain of this research is 2022 to 2023. Based on the research findings, among 40 factors extracted as barriers to the establishment of internal control system in Iranian banks, experts agree on 39 factors including board of directors, executive board and bank management, cultural factors and attitude, knowledge and correct understanding of concepts, bank administration, human resources, information systems, internal and independent audit, laws and regulations and other external factors. Also, according to the opinion of the experts, out of total 35 solutions extracted to improve the status of the internal control system, 34 factors can be effective in improving the internal control system of Iranian banks, including the amendment of laws and regulations, bank administration, bank management, infrastructure and development measures and supervisory measures by the central bank, internal and independent audit and research and development solutions. https://www.iaaaas.com/article_241393.html Purpose: The current research is to investigate the effect of auditors' mindfulness on audit quality with the mediating role of auditors' professional resilience. Method: This research is applied and of a descriptive and survey type. The studied population were the members of official auditors working in auditing institutes and auditing organizations in 1402. In the quantitative part, using the Cochran formula, the statistical sample size was calculated, which included audit experts of Tehran province as the statistical population. In terms of the method of data collection, the current research is the Delphi method in the qualitative part. The structural equation method was used for data analysis and the collected data were analyzed with the help of pls software. Findings: The results of data analysis showed that improving the level of auditors' mindfulness improves the quality of auditing, and the quality of auditing is also improved through professional resilience by improving mindfulness. It is expected that the results of the present study will be of great help in improving auditors' behavior and will increase auditors' operational capacity. Conclusion: Improving the auditors' mindfulness improves the quality of the audit, and on the one hand, the quality of the audit is improved through the professional resilience of the auditors, and also the quality of the audit is improved through the professional resilience of the auditors by improving the mindfulness of the auditors. https://www.iaaaas.com/article_241394.html Cost and its management are among the most important issues for a business unit in optimizing the internal structure, earning profit, and maintaining sustainable development. One of the factors that can affect the stickiness of costs is the presence of joint auditors in the supply chain. Joint auditors in the supply chain during the audit process gain a deep understanding of the situation of the supplier companies and their customers in the supply chain and sharing this information can help managers to have more accurate expectations of the organization's expansion and by analyzing More accurate economic facts, make better operational decisions. The purpose of this research is to investigate the effect of the joint auditor on cost stickiness in the supply chain. The statistical population of the research includes 118 companies from 2008 to 2022 which has estimated using Quantile regression. The result shows that joint auditor has a negative effect on cost stickiness. https://www.iaaaas.com/article_241402.html Cost and its management are among the most important issues for a business unit in optimizing the internal structure, earning profit, and maintaining sustainable development. One of the factors that can affect the stickiness of costs is the presence of joint auditors in the supply chain. Joint auditors in the supply chain during the audit process gain a deep understanding of the situation of the supplier companies and their customers in the supply chain and sharing this information can help managers to have more accurate expectations of the organization's expansion and by analyzing More accurate economic facts, make better operational decisions. The purpose of this research is to investigate the effect of the joint auditor on cost stickiness in the supply chain. The statistical population of the research includes 118 companies from 2008 to 2022 which has estimated using Quantile regression. The result shows that joint auditor has a negative effect on cost stickiness. https://www.iaaaas.com/article_241406.html Today, the high position of the insurance industry in the modern economy is vital and inevitable. Profitability, as one of the most important performance criteria of insurance companies, shows the ability to earn profit from all the company's business activities. The purpose of this research is to investigate the factors affecting the profitability of property insurance companies based on data coverage analysis. In terms of the purpose of this research, it is an applied research and in terms of the method of data collection, it is a descriptive (non-experimental) type. Our study community includes 17 insurance companies that operate in the property sector. The proposed research will study the entire society for the period of 2013-2014. Statistical analysis or other appropriate methods are determined according to the research propositions and also the data measurement scale. Data (DEA) and Tobit regression method have been used. Theoretical studies and practical evidence show that countries with a developed financial system benefit from long-term and rapid economic growth. Developed financial markets have a positive and significant effect on productivity and economic growth, so that they cause higher long-term growth. The results indicate that insurance companies to achieve the goals of the organization and participate in economic growth and development in terms of profitability, increasing the company's value, and wealth. shareholders and accountability to investors and shareholders and supervisors and the government and the development and improvement of the company from quantitative and qualitative dimensions and participation in the new insurance field and increasing the portfolio and increasing the penetration rate of insurance and establishing a reward and punishment system in accordance with the goals of the organization and increasing the capacity technical by using a suitable, efficient and strong performance evaluation and control system that brings the efficiency and effectiveness of the organization. https://www.iaaaas.com/article_150254.html Abstract Objective: Today, in organizational communication, sustainability reporting has gained more momentum. Disclosure of corporate sustainability shows the role and contribution of firms in sustainable development in three main areas such as social sustainability, environmental sustainability and corporate governance. Considering the importance of sustainability reporting in the global economy and risk assessment for strategic and investment decisions, our aim in this study is to explain the relationship between sustainability disclosure and risk in companies listed on the Tehran Stock Exchange Methods: Data related to 123 companies listed on the Tehran Stock Exchange during the years 1394 to 1398 were examined. To test the hypotheses, the generalized least squares regression method was used. Results: The findings showed that there is a significant relationship between systematic risk and sustainability disclosure. There is no significant relationship between total risk and sustainability disclosure and also between non-systematic risk and sustainability disclosure. Conclusion: Sustainability reporting benefits such as greater understanding of risks and opportunities, emphasis on linking financial and non-financial performance, influencing long-term management strategies and policies and business plans, simplifying processes, reducing costs and improving efficiency, reducing negative environmental, social and corporate governance impacts, improving credibility And brings brand loyalty to companies. The results showed that there is a significant negative relationship between sustainability disclosure and systematic risk. Therefore, disclosing consistency by improving brand transparency and credibility can create a positive image of the company among stakeholders and reduce the company's systematic risk. https://www.iaaaas.com/article_153908.html The purpose of this paper is to examine the impact spatial distance between‎ the auditing firm and the company on the Timelines Audit report and the change of auditor ‎ in the companies. The statistical sample of the study consisted of 728 years - Company samples of listed companies in Tehran Stock Exchange between 2011 and 2015, and related data through the information published by companies on the site, as well as the data available in the modern software and Task Manager, as well as geographic distance data between the audit firm and the company through the Google Maps site, and using the Excel software, they are summarized and summarized and then analyzed using the Eviews 8 software and through the logistic regression analysis. it placed. The findings of this study showed that the geographical distance between the audit firm and the company on the timeliness of the audit report has a positive and significant effect, but does not have any significant effect on the auditor's turn. https://www.iaaaas.com/article_153909.html Objective: This study investigating the impact of institutional ownership on the relationship between auditing firm size and managerial slack in companies listed on the Tehran Stock Exchange. Methods: This research is an experimental research in the field of positive accounting research, which is based on real information about the financial statements of companies listed on the Tehran Stock Exchange. In terms of the relationship between causal variables, this research is applied in terms of purpose and descriptive correlation in terms of method, in which the historical information of companies and statistical methods are used to confirm or reject the hypotheses. The statistic sociaty population of this research, includes the firms listed in the tehran stock exchange as 120 companies operating in various industries over the years 2012 to 2021. The test assumptions of this study are generalized least squares (GLS) regression with and using the Eviews software. Results: According to the results of the mentioned test assumptions shows that: there is not significant relationship between auditing firm size and managerial slack. Also institutional ownership had not a significant impact on the relationship between firm size and managerial slack. Conclusion: Investors should pay attention to other factors that affect the managerial slack, such as the company of the leverage. https://www.iaaaas.com/article_153910.html In today's business environment, there is a growing focus on corporate governance principles, and strong governance systems are needed to ensure that the organization achieves its goals and meets the expectations of stakeholders; Therefore, the main purpose of this study is to prepare and compile a written code for corporate governance (corporate governance) in Hormozgan Gas Company.Method: The statistical population of the study includes members of the board of directors, senior and middle level managers as well as financial experts of Hormozgan Gas Company. Due to the limited statistical population, 35 questionnaires were distributed by non-random sampling and 30 questionnaires were completed and collected. The data obtained from the questionnaire were tested using the two-sentence test technique. Results: The findings showed that the preparation and development of corporate governance system in Hormozgan Gas Company is necessary and the mechanisms selected from the corporate governance system improve efficiency, effectiveness, transparency and accountability. The results also showed that in terms of the importance of corporate governance principles, corporate governance principles have the highest priority to improve efficiency and in the second priority corporate governance principles to improve effectiveness and in the third and fourth priority respectively corporate governance principles to improve transparency and accountability. There is a corporate governance system. https://www.iaaaas.com/article_153911.html Social conservatism is the tendency of individuals to maintain traditional values, which can be related to behavioral issues in accounting. Accounting conservatism can act as a response to uncertainty by quickly identifying costs and liabilities and delaying the recognition of income and assets until uncertainty is resolved before the company can make a legal claim for profit. Reach a high degree of approval. The purpose of this study is to investigate the relationship between managers' social conservatism and firm performance by considering the mediating role of accounting conservatism. The present research is applied in terms of purpose and descriptive-survey research in terms of methodology. In order to collect data, three questionnaires of social conservatism of managers, accounting conservatism and company performance have been used. The statistical sample of the research consists of 384 experts, heads of accounting and financial managers working in companies listed on the Tehran Stock Exchange in the fall of 1400, which was analyzed based on the Kolmogorov–Smirnov and TITEC tests. . The results show that managers' social conservatism has a significant effect on accounting conservatism and has been obtained for a positive effect. Also, social conservatism of managers and accounting conservatism have a significant effect on company performance. Bootstrapping mediation shows that accounting conservatism has a significant effect on the relationship between managers' social conservatism and company performance https://www.iaaaas.com/article_153912.html Religion and faith have always supported morality, honesty, justice, responsibility and accountability in all societies and nations of the world, and have determined and explained the ideology, worldview, actions and behavior of human beings at all levels and patterns of life. Necessity and purpose of life and human need for excellence and achievement of human development and self-have led to religion as one of the most important cultural pillars and lifestyle, determining the laws, principles, frameworks and policies of human beings in various economic fields, be social and political. In this regard, accounting as a knowledge of this field, which is influenced by the environment and culture, has not been much considered by researchers. Therefore, this article aims to identify and understand the philosophy and nature of accounting using a descriptive approach and based on the citation method and library, and by looking at religion and its position, explains accounting as a religion; And shows that accounting originates from the source of religious beliefs and the worldview of material and spiritual; Until, as a profession with a ritual of professional behavior, based on values and beliefs and with the aim of serving and responding to society in the direction of God-given blessings and power of thought and will, authority by recording and documenting actions and events to help It has emerged with the right choice and decision of man. https://www.iaaaas.com/article_153913.html The purpose of this research Identify the components and factors affecting IFRS knowledge transfer with emphasis on knowledge content, knowledge actors and organizational distance between them by theme analysis method. The present research was conducted qualitatively and in the first stage the data were collected through interviews with experts and in the second stage through a questionnaire. The statistical population of the first stage consisted of 16 accounting experts and the second stage consisted of university professors, financial managers, accountants and auditors. In the first stage, theme analysis was used to analyze the data. In the second stage, the validity of the Extraction results was confirmed using first-order exploratory and confirmatory factor analysis.The results show that the actors of knowledge transfer are the sender, the tools of transfer and the receiver of knowledge.The content factors of knowledge, explicitness, ambiguity in comprehension and translation, complexity, dependence, comprehensiveness and practicality and functionality of knowledge have been identified. Finally, the factors of organizational distance, the existence of an independent liaison body and a transparent transfer contract were identified. IFRS is obvious knowledge and transferable, but it is complex . The sender of knowledge must take into account the political economic differences of countries, building trust and simplifying standards.Recipients of knowledge should strengthen the awareness, acceptance motivations and accounting knowledge of employees To bridge the organizational gap between the recipient and the sender of knowledge, there should be an independent liaison body for IFRS transfer and a transparent transfer agreement between the parties. https://www.iaaaas.com/article_159386.html Customer relationship management encourages firms to attract and retain majority customers for future corporate transactions. However, greater dependency on majority customers results in certain risks for firms. As such, the present study is concerned with investigating the effect of customer concentration on the corporate stock price crash risk. in doing so, two measures of negative skewness of stock returns and bottom-up volatility are employed to compute stock price crash risk, and Herfindahl-Hirschman Index serves to calculate customer concentration. The research hypothesis is built on a sample of 96 firms listed on the Tehran Stock Exchange during the years 2016-2020 and tested using multivariate regression model based on panel data. The results suggest that higher customer concentration results in the enhancement of stock price crash risk. moreover, the results of sensitivity analysis reveal that using an alternative proxy to measure customer concentration fails to exert any significant influence on the research results, thereby confirming the robustness of the findings https://www.iaaaas.com/article_159387.html The purpose of this research is to study the effect of stock returns and financial performance on the relationship between corporate governance and company value. The present study is analytical research and its purpose is applied. Also, regression method is used to test research hypotheses. The method of collecting library information and data collection tools is the site of the stock exchange and the Rahavard Novin software. The statistical population of companies listed on the Tehran Stock Exchange is from 2010 to 2019. The findings of this study show that there is no significant relationship between corporate governance and company value. Modifiers of stock returns and financial performance make the relationship between corporate governance and company value significant and positive. In general, the findings of this study show that the effect of corporate governance on the value of the company due to market inefficiency and lack of awareness of those present in the capital market of the impact of corporate governance mechanisms is not considered and if investors react positively to corporate governance mechanisms. Show that this effect is reflected in stock returns and company performance. https://www.iaaaas.com/article_159388.html Objective: In today's competitive world, an inventory management approach that, in addition to agility, is in line with demand and does not impose heavy costs on organizations, is essential. Inventory sticky management approach, which, contrary to the common approach in the new world, leads to inventory stickiness in periods of declining revenue, has costs for organizations that are expected to undermine performance organizations and impose additional costs on them. In this research, this important issue, which is a new topic in the domestic literature, has been examined. Method: To test the hypothesis of this research, 7,597 observations (year-firm) were collected and examined from the pooled data, which according to the definition of variables, only 3,975 observations between 2005 to 2020 remained and were used in the hypothesis test. Results: The results show that on average, Iranian companies have followed the approach of sticky inventory management in periods of declining revenues, which on average has led to costs for companies and a negative effect on company performance. Conclusion: The analysis of the hypothesis of this research in the whole market and different industries shows that the costs of sticky inventory management outweigh the benefits for companies and has a negative effect on the performance of companies in most industries. https://www.iaaaas.com/article_159389.html Scientometrics of articles is one of the ways to help improve the quantity and quality of research. So, the purpose of this study, provide a comprehensive picture of the status of scientific activities in the investment efficiency topic. The present study is based on content analysis and scientometrics. The statistical population is all articles indexed in the SID database on the Investment Efficiency topic from 1388 to 1399. The visualization of the co-authorship and co-ownership network of the keywords was performed using UciNet and NetDraw software. Results showed that 75 papers published by 150 authors in 25 journals. There were 131 authors with one study. The best university in the number of the study was The Islamic Azad University of Tabriz Branch with 10. In addition. This university has the largest co-authorship network with ten authors. From 93 unique keywords used in all. The most repetition keywords were Financial Reporting Quality, Free Cash Flows with 16 and 9 repeats, and the highest Betweenness index was Free Cash Flow, Agency Cost, and Financial Reporting Quality. 57% of keywords have the betweenness index of zero, which does not play a communication role. The number of articles submitted has also been declining since 1396. An immense network of co-authorship is not evident in the investment efficiency topic, and most collaborations are at the level of preparing an article. The time from admission to the publication of the article is increasing. Keyword alignment helped improve search results. https://www.iaaaas.com/article_159390.html Accountants will be reliable and trustworthy when they perform their professional services in accordance with the code of professional conduct. Accountants must also have honesty, realism, independence and impartiality in addition to knowledge, skills and experience. The aim of the present study is to investigate the achievement of ethical goals of ethics and professional behavior of Iranian certified public accountants based on structuralism ethical schools via Delphi-fuzzy technique. To do so, a number of accounting experts, professors and members of the Iranian Society of Certified Public Accountants (N=23) participated in the research. A Likert-scale questionnaire was applied for the collection of data. Then, SPSS software was employed for summarizing and analyzing the collected data and Matlab software was used to analyze the fuzzy logic. Findings of the present action research reveal that the compilers of ethics and the profession of certified public accounting in Iran have a clear tendency to exert the structuralism schools perspectives; moreover, the goals of structuralism ethical perspective are more prominent in the context of ethics and professional conduct of certified public accountants in Iran. Finally, the results of the study indicate that a large part of the ethical components in the ethics and professional conduct of Iranian accountants comprises the Ethical Components of Structuralism Schools, including accountability, transparency, confidentiality, and realism. https://www.iaaaas.com/article_159391.html Bank merger is one of the ways to develop, expand the sphere of influence and create the ability to carry out large operations in the international arena. ARDL model has been used to estimate the effect of bank mergers on each of the risks. Risks were measured separately and finally the total risk management was estimated. To measure credit risk, two methods of univariate and one combined variable have been used. The results of the model indicate a positive relationship between return on assets, the ratio of income-generating assets to credit risk and a negative relationship between economic growth and credit risk. To measure liquidity risk, the liquidity ratio and NSFR approach were used. It has liquidity. We have also estimated operational risk based on the BIA approach and measured market risk using the net open position in foreign currency to capital. The results showed that increasing the size of the bank increases operational risk and market risk, and as economic growth improves, banks are more inclined to enter market activities and perform activities with high risk and return, which can lead to increased operational risk. Integration data has a negative effect on improving risk management. https://www.iaaaas.com/article_159392.html Objective: There are many different investment options available in the market today and investors always prefer the investment option that fits their personality traits, risk preferences and expected returns. Risk tolerance is also affected by the personality traits and emotional intelligence of investors. Thus, the present study deals with the relationship between personality traits, emotional intelligence and risk tolerance. Methods: The present research is a quantitative research method and the research design is correlational. This research is of descriptive-deductive type with emphasis on structural analysis and based on purpose of applied type. Data were collected from 200 stock exchange investors through an online questionnaire. Results: The results of hypothesis testing showed that all factor loads of indicators are above 0.5 and the factor load of indicators is desirable. Based on the results obtained from the analysis of the research model, it was found that there is a positive and significant relationship between emotional intelligence and risk perception and emotional intelligence and willingness to risk. Also, a positive and significant relationship between personality traits and risk perception and risk appetite was confirmed. No evidence was found for a modulatory role of personality traits in the relationship between emotional intelligence and risk-taking. Conclusion: The findings of the present study can be very important for investors to achieve the highest risk by knowing their personality traits and emotional intelligence. https://www.iaaaas.com/article_167553.html Objective:This research aims to investigate the impact of relations between the supplier and the customer on capital structure’s reversibility and also considers the moderating role of the fundamental uncertainty. Methods: The current research uses a non-experimental, inductive, descriptive and correlation methodology. The data are extracted from the statistical sample which consists of 131 firms listed on Tehran’ stock exchange between 2011-2020. For testing research’s hypothesis, multiple variable regression pattern based on aggregated data is used. Results: The results collected by assessing the research’s model show that relations between the supplier and the customer have a positive and significant impact on the capital structure’s reversibility. In addition according to the results of the study, when the cash volatilizes of firms are higher, the impact of relations between the supplier and the customer on the capital structure’s reversibility is decreased. Conclusion : According to the results of current research, when the relation between the supplier and its major customers is at a high level, and the major customers are involved in firm’s strategic decisions, the capital structure’s reversibility is enhanced. Meanwhile, these relations increase the speed of capital structure’s reversibility until a certain level. According to results of this study, it is because the focus on customer and relations with the firm’s related parties have indirect relations with the reversibility of capital structure. And the fundamental uncertainty as the moderating variable of this research, weakens such a relationship. https://www.iaaaas.com/article_176114.html The main purpose of this research is to investigate the impact of capital structure and the amount of cash retention on audit fees. In this regard, the debt ratio is used to measure the capital structure, and the ratio of cash plus short-term investments to the book value of the company's assets is used to measure the level of cash retention. For this purpose, a sample consisting of 1625 companies admitted to the Tehran Stock Exchange during the years 2008-2020 has been investigated using multivariate regression. The results of the research show that with the increase in the debt-based capital structure ratio, the control of external suppliers and creditors increases compared to the owners. Thus, with the increase of this ratio, the external creditor in order to reduce information asymmetry and conflict of interest has demanded an increase in transparency, more effort and seriousness of the audit work, which leads to an increase in auditors' fees. Also, the research results showed that keeping other factors constant, cash retention has a positive and significant effect on audit fees and reflects the fact that auditors react to different levels of companies' cash retention, which is one of the sources of agency costs.. . . . . . . . . . .. . . . . . . https://www.iaaaas.com/article_178161.html The effect of behavioral characteristics and characteristics of accountants on behavioral accounting has led to the formation of research in behavioral accounting. The purpose of this study is to investigate and design a structural model of relationship between self-efficacy and job performance with mediating role of mental health and mental toughness of accountants. The present study is applied in terms of quantitative performance, in terms of application and in the field of positive research. The research is descriptive-survey in terms of purpose and is descriptive in terms of data collection. To measure and measure the variables of self - efficacy, job performance, mental health and mental toughness of accountants, Sherer et al, Hersey & Goldsmith, Goldberg general health and Kobasa et al, were used. The validity and reliability of the questionnaires were confirmed by face validity and cronbach's alpha, combined and shared reliability. The statistical population consisted of 350 accountants who were selected as the statistical sample according to Krejcie-Morgan table. The results showed that the proposed model has been confirmed and self-efficacy has led to mental toughness and mental health. Mental health variables and mental toughness have mediating role in the relationship between self-efficacy and job performance. The findings of this research showed that since accounting profession in the row of high psychological pressure jobs is high, paying attention to psychological variables of self-efficacy, mental health and accountants' perception can be effective in predicting professional and professional managers for performance evaluation and training of professional accountants. https://www.iaaaas.com/article_178568.html Abstract The purpose of this study is to investigate the effect of the readability of annual financial reports on the cost of equity with the moderating role of reporting tone. In this article, the readability of financial reports using four criteria: Flash Diani, document length index, file size, and the number of pages of annual reports and tone Reporting has been evaluated based on a list of vague and negative words. Sample data consisting of 153 companies admitted to the Tehran Stock Exchange were collected in the 10-year period from 1390 to 1399, and the hypotheses were tested using econometric techniques based on combined data and Evios software. . The findings showed that the criteria of file size and number of pages of financial reports play an important role in determining the cost of equity, and with the increase of these text features, the cost of equity also increases. It was also investigated whether the nature of the relationship between the readability of financial reports and the cost of equity depends on the reporting tone and it was found that the negative and vague reporting tone strengthens the positive effect of the file size and the number of pages of financial reports on the cost of equity. The findings of this study support the argument that the readability of financial reports, especially the file size and the number of pages of financial reports, are important in capital pricing by investors in the Iranian capital market. https://www.iaaaas.com/article_179329.html Accruals are one of the most important and effective parts of profit, examining these items along with free cash flow in estimating financial stability and performance review is of great importance and reduces the uncertainty of users and beneficiaries of financial information. The aim of the upcoming research is to determine the effect of adjusting the Jones model discretionary and nondiscretionary accruals and also free cash flow on financial stability. The statistical population of the research included all insurance companies and its time period was between 2015 and 2021. The research method is applied in terms of purpose and descriptive in terms of nature and content. Hypotheses testing has been done using correlation between variables and two regression approaches and genetic meta-heuristic algorithm. The results obtained from the test of research hypotheses showed that the variables of discretionary and nondiscretionary accrual items and free cash flow have a significant effect on financial stability. Also, the results showed that the estimation of financial stability using genetic algorithm is accurate from multivariate regression. https://www.iaaaas.com/article_181121.html Governments, through financial services organizations, enact regulations to improve financial literacy and inclusion for consumers or the general public. According to these regulations, all financial service businesses are required to prepare an activity plan to promote financial literacy in the society. The implementation of the plan can be part of the company's social responsibility activities and as an effort to support programs to increase financial literacy and strengthen financial inclusion so that they can have a closer and more intensive interaction with people directly. Therefore, the purpose of this article is to investigate the effect of financial literacy and attitude towards money with the mediating role of social responsibility on financial well-being.This study uses a mixed approach (primary qualitative and quantitative case study). The number of sample members was used from Cochran's formula for unlimited society and data was collected from 398 people through a questionnaire among managers, experts, students and ordinary people living in Tehran and in the time period of 1400. Structural equation modeling method and PLS software were used to test the hypotheses.The results showed that financial literacy and attitude towards money have an effect on financial well-being as a mediator of social responsibility. Learning experiences increase understanding of the importance of ethics and personal responsibilities and help individuals develop interpersonal skills, cultural skills, and ethical sensitivity while improving technical skills in their field. https://www.iaaaas.com/article_181426.html The purpose of this study is to investigate the effect of auditor expertise on the relationship between the change of auditors' rank and the re-presentation of financial statements of companies. The current research is applied and from the methodological point of view, the correlation is causal type (post-event). The statistical population of the research is all the companies admitted to the Tehran Stock Exchange, and using the systematic elimination sampling method, 130 companies were selected as the research sample and were investigated in the 10-year period between 1391 and 1400. The results of the research hypotheses by regression test showed that the change of auditor's grade has a direct and significant relationship with the re-presentation of financial statements. Also, the interaction of changing the auditor's grade and the auditor's expertise has the opposite effect on renewing the presentation of financial statements. In order to maintain the quality of financial statements, company owners should periodically use higher grade auditors to review financial statements. Examining the impact of auditor specialization on the reissuance of financial statements and the interaction effect of auditor grade change and specialization on their relationship can help company owners maintain the quality of financial statements by selecting auditors with higher grades. As a result, this can increase the confidence of stakeholders in the company https://www.iaaaas.com/article_182089.html Objective: Results-oriented performance-based budgeting as a budget management system helps to plan and integrate multi-year strategic plans, financial risk assessment, policy planning, public sector budget cycle, programmatic budget cycle, focusing on social responsibilities and stakeholder participation. By relying on the existing literature and using the multi-faceted grounded theory, the current research aims to calculate the bases and effective strategies of results-oriented performance-based budgeting in the public sector of the Kurdistan Region of Iraq. Method: The method of the current research is based on a multi-facet grounded theory, the statistical population of which comprises experts in public finance, expert professors of public administration, and auditors of executive bodies in the Kurdistan region of Iraq. Likewise, the purposeful mixed sampling method has been used to achieve theoretical saturation and validation of the research findings with the existing literature. Sixteen semi-structured interviews were done. Results: The findings revealed that the platforms and strategies effective on results-oriented performance-based budgeting include: cultural, social, and political strategies (24 indicators), technical and structural reforms (22 indicators), economic reforms (18 indicators), strengthening knowledge and skill of manpower at different levels (11 indicators), providing a legal and regulatory platform (11 indicators). Moreover, economic growth and infrastructure development, besides acquiring public trust and establishing social justice are cultural and economic consequences of performance-based budgeting in the Kurdistan region of Iraq. https://www.iaaaas.com/article_182512.html The purpose of this research is to investigate the effect of CEO narcissism on the R&D Expenditures. For this purpose, the data related to the companies accepted in the Tehran Stock Exchange for the ten-year period between 1391 and 1400 were extracted for 80 companies and the statistical software Eviews 8 was used. The current research is descriptive and analytical in terms of its purpose; from the dimension of research type process, quantitative; From the perspective of logic, it is inductive research and from the perspective of the research result, it is applied research. After the statistical analysis, the results of the research hypotheses indicate that CEO narcissism has a positive and significant effect on R&D Expenditures. The findings of this study enrich and expand the theory of CEO narcissism. It also has important practical implications for R&D investment decisions and the selection of managers in companies. - - - https://www.iaaaas.com/article_182514.html Currently, the banking industry is of great importance due to its unique intermediary role to achieve the goals of sustainable development. The present study reviews previous studies on sustainable banking, aiming at investigating sustainable banking practices in order to improve the banking industry performance. The research method is based on a semi-systematic review. The statistical population included research articles on sustainable banking, which were obtained by the search strategy made in the period of 1995 to 2021 in scientific databases. First, 1004 articles on sustainable or green banking were identified, and finally, focusing on sustainable banking and performance, and based on the inclusion and exclusion criteria, 25 articles were selected for this study. After reviewing the literature, a conceptual framework was achieved regarding sustainable banking and improving the banking industry performance. Based on the conceptual model, it can be stated that sustainable banking should work towards increasing social responsibility so that the performance of the banking industry can be improved. In the present study, sustainable banking practices were defined by social sustainability, environmental sustainability, and ethical considerations. Therefore, in all countries, it is necessary to implement sustainable banking practices in a way that concurrently consider environmental effects and social effects in accordance with green banking and profit maximization according to traditional banking. If these actions are accompanied by social responsibility, profitability and efficiency will also increase and costs will be reduced; Finally, the improvement of the banking industry performance also depends on these three factors. https://www.iaaaas.com/article_183566.html The purpose of this research is to interpret the structural modeling of risk-based internal audit planning drivers in banks. Comprehensive risk-based planning enables the internal audit function to focus and align its limited resources well with reassurance and informed advice on critical issues facing the organization. The rapidly changing risk landscape in today's world requires internal auditors to evaluate risks periodically or even continuously. Coding of interviews using MAXQDA2020 software led to the identification of 16 drivers, which were selected as the most important drivers according to expert feedback and the pie chart of 12 drivers. Based on the results of the research, the drivers of risk-based internal audit planning in banks include auditors' professional maturity, the challenge of documentation, insisting on outdated procedures, the complexity of banking operations and activities, the bank's functional scope, lack of separation of duties, organizational structure, time monopolies, characteristics of the board of directors. , the support of senior management and employees, the competence of internal auditors, the lack of information provided by different banking units.In order to stratify the identified drivers, the opinions of 72 internal auditors of banks and managers in bank branches were used using stratified random sampling and paired comparison questionnaires.. It is worth mentioning that, during the many researches that have been conducted in the field of risk-based internal audit planning, they have not done leveling and interpretive structural modeling, and the innovation of the present research is in the modeling of its drivers. https://www.iaaaas.com/article_183829.html Corporate citizenship reporting is one of the types of reporting methods that express the role of companies towards the society. This type of reporting has been highly regarded by banks due to its conceptual affinity with the nature of the banking industry, especially in developed countries. Therefore, the purpose of this research is to examine accounting information (financial and non-financial) in determining dimensions related to the indexation of corporate citizenship reporting of banks. For this purpose, unlike many researches, in this research, a deductive perspective was used and by focusing on the legislative approach, the dimensions hidden in the laws and guidelines published by 11 legislative institutions were extracted. Library research to find law-making institutions, content analysis of guidelines and laws, content analysis of the nature of each dimension, and finally extracting common dimensions are the four steps of this research. Therefore, the method of the present research is the method of historical knowledge in the framework of library studies and the type of theoretical research based on rules. On the other hand, this research can be classified as research based on content analysis. The findings of the research indicate the extraction of 22 components from laws and guidelines, which were classified into 4 economic, social, environmental and governmental dimensions by analyzing the content related to their nature. This research is innovative and practical due to the introduction of corporate citizenship reporting and the extraction of common dimensions of law-making institutions that influence the disclosure of accounting information. https://www.iaaaas.com/article_184936.html The present research proposes a structural model of the factors influencing risk appetite in exchange-listed banks (focusing on human resources in Tehran). Therefore, a mixed-method research strategy of a sequential exploratory design (qualitative-quantitative) was employed. In the qualitative phase, using the Grounded Theory paradigm proposed by Strauss and Corbin (2018) and conducting semi-structured interviews with 15 experts in the relevant field, who were selected through purposive (in the first step) and theoretical (in the second step) sampling, the construction of a paradigmatic model was initiated. In the quantitative phase, data were collected from 384 human resources in the Tehran-based exchange-listed banks using a survey questionnaire developed by the researcher. Sampling was done through Cochran's formula and proportional stratified sampling method. The data were analyzed using SPSS version 26 and Smart PLS3 software. The results of data analysis indicated that a significant difference exists at the 0.01 level (P < 0.01) in the current and desirable status of the overall index and the six elements of the structural model of factors influencing risk appetite in exchange-listed banks among the human resources of exchange-listed banks in Tehran. This implies that the empirical structural (path) model and the reflective measurement of factors influencing risk appetite in exchange-listed banks fit and are consistent. https://www.iaaaas.com/article_186634.html The gap between economics-based and sociological-based research in accounting is often attributed to paradigmatic differences between these studies. Over the past decade, increasingly, steps have been taken to close this gap. This article reviews emerging efforts to bridge the gap between economics-based and sociological-based research in management accounting. In addition, how to advance such efforts and research is presented in a combination of economic and institutional theories. Dominant research approaches include; The social embeddedness approach, the theory juxtaposition approach and the critical realism approach are trying to resolve the gap between economics and sociology based research. The results of this research show that the first two approaches have not solved the problems of applying paradigmatic assumptions, and therefore critical realism should be considered to solve these shortcomings. These approaches seek an integrated, social and economic perspective in management accounting and are strong and paradigmatic legacies of economics and sociology-based researches in management accounting. https://www.iaaaas.com/article_187746.html The main purpose of this study is to investigate the role of internal controls on the relationship between corporate financial constraints and cost stickiness. Cost stickiness is one of the characteristics of cost behavior in relation to changes in activity level and shows that the rate of increase in costs when the level of activity increases is greater than the rate of decrease in costs when the level of activity decreases.The main purpose of this study is to investigate the role of internal controls on the relationship between corporate financial constraints and cost stickiness. The present study is applied and from a methodological point of view, causal (post-event) correlation. The statistical population of the study is all companies listed on the Tehran Stock Exchange and using the systematic elimination sampling method, 132 companies were selected as the research sample and were examined over a period of 8 years between 1392 and 1399. The results of testing the research hypotheses showed that in the first hypothesis, there is a direct and significant relationship between financial constraints and cost stickiness. The results of the second hypothesis also showed that internal control has a moderating role on the relationship between financial constraints and cost stickiness. In fact, weakness in internal control intensifies the positive relationship between financial constraints and cost stickiness. https://www.iaaaas.com/article_189808.html The purpose of the present study is to investigate the relationship between the divergence of investors' opinions and stock specific volatility. The current research is applied and from the methodological point of view, the correlation is causal type (post-event). The statistical population of the research is all the companies admitted to the Tehran Stock Exchange, and using the systematic elimination sampling method, 149 companies were selected as the research sample and were examined in a 10-year period between 2012 and 2021. In order to measure the dependent variable of the research (specific volatility of stocks), two measurement methods were used: the capital asset pricing method, as well as the Fama and French three-factor model. The results of the research hypothesis test showed that in the method of measuring the dependent variable using the capital asset pricing method, the divergence of investors' opinions has a direct and significant relationship with the specific volatility of stocks, but in the method of measuring the dependent variable with the Fama and French three-factor model It was observed that the divergence of investors' opinions has no effect on the specific volatility of stocks. In general, by bringing the beliefs and opinions of investors closer to each other, extreme fluctuations in stock returns can be controlled in a way. https://www.iaaaas.com/article_190137.html The main goal of the current research is to develop a model of factors influencing the attraction of resources in banks with an interpretive structural modeling approach. In order to achieve the goal of the research, eight effective factors on the provision of bank resources were extracted by studying the theoretical foundations and similar researches. The statistical population of this research was made up of managers and banking experts in different areas of Bank Tejarat in Zanjan province, which included experts in the field of credit, informatics, marketing, new services and accounting. The district inspector, the deputy of the accounting department and the head of the district security were also present. Eight people from the statistical population were selected as samples by judgment, who had more than 20 years of experience and had a master's degree. The method of this research is developmental-applicative in terms of purpose and descriptive-analytical in terms of method. The necessary data were collected using a questionnaire and then, using the interpretive structural modeling technique, the relationships between the effective and influential factors or their effectiveness were determined, which has not been addressed in previous researches. Based on the findings of the research, the factors of central bank policies, activity of other markets and activity of competitors were placed at level one, service factors and inflation rate at level two, and physical, financial, communication and human factors were placed at level three. Level three factors are basic and effective factors in equipping bank resources. https://www.iaaaas.com/article_190579.html Today, businesses need to properly manage their resources and expenses in order to survive, in the competitive arena, the flexibility of companies has decreased drastically and this factor has caused them to not have the ability to react correctly and appropriately in different economic conditions and with the risk of bankruptcy. to face Predicting the bankruptcy of companies is one of the important topics that contribute to the success and continuity of companies. The purpose of this research is to design and explain the model of predicting the bankruptcy of companies using a deep learning model optimized with the whale meta-heuristic algorithm. It has been implemented on the data of 328 examples of listed companies including 246 healthy companies and 82 bankrupt companies in the period of 2012-2022. The financial ratios are the independent variables of this research, which were optimized using the whale meta-heuristic algorithm and extracted as one of the artificial intelligence models. The results showed that the ratios of operating profit to total assets, cash to net sales, Cash to total assets, cash to current liabilities, current liabilities to total assets have been the most effective variables in determining bankruptcy and in all evaluation criteria of classification models, fit function and area under the ROC curve of the whale algorithm compared to the swarm algorithm. The particles provided better performance. https://www.iaaaas.com/article_191084.html During more than a decade, not only the issue of gender diversity of the directors' board has appealed the attention of corporate governance legislators, but also researchers in this field. Accordingly, the present research is aimed to investigate the gender diversity of directors' board with regards to a theoretical perspective based on available theories in this field and applying empirical evidence through the results of prior research in a library scheme. As to findings from examining the presented theories, the effects of women presence in the directors' board are remained uncertain. Also, findings from investigating the empirical evidence indicate that the effect of gender diversity on the company's financial performance appears mixed, and the evidence regarding the positive effects of the presence of women in the directors' board on CSR, as well as corporate decisions and strategies, is not completely conclusive. As respects, compared to the company's financial performance, there would be less ambiguities. In the general run of things, with regards to the expectations of women's role in the directors' board, it is clear that such scopes are remained still open for further research. https://www.iaaaas.com/article_191785.html The purpose of this research is to systematically review the impact of ownership structure on social responsibility disclosure using the meta-analysis method. In this regard, internal journals provided in the Ministry of Science, Research and Technology list and foreign journals provided in the list of JCR and Scopus databases were used. Finally, according to the meta-analysis protocol, 55 studies including 12 internal studies from 1385 to 1400 and 43 foreign studies from 2002 to 2021 were collected. To achieve the goal of the research Lipsey and Wilson technique and Cochran's Q test and I square were used to check the heterogeneity of the studies. If the measurement error of the heterogeneity test is less than 0.05, the random effects model is used, therefore, this model has been used for most of the research variables. According to the effect size index, the results show the positive effect of government ownership, foreign ownership, and long-term institutional ownership on social responsibility disclosure, and the negative effect of ownership concentration, ownership of executive managers, and short-term institutional ownership on social responsibility disclosure. This research helps the legislators and all stakeholders to improve and strengthen social responsibility by identifying effective mechanisms of foreign corporate governance. https://www.iaaaas.com/article_194129.html Investment inefficiency is caused by information asymmetry and agency theory. Managers' opportunistic motives lead to information asymmetry and deviation of the company from optimal investments. In other words, managers may seek to maximize their personal benefits through cost management. This behavior of managers will lead to asymmetric and ineffective investment. The present research was conducted with the aim of investigating the mediating role of cost stickiness in the relationship between management's personal motivations and investment inefficiency. In this research, the data of 1024 company-years from the companies admitted to the Iran Stock Exchange during the years 2014 to 2021 were used. The results of the multiple regression test, taking into account the fixed effects of year and industry, showed that Personal motivations and cost stickiness affect investment inefficiency, And in fact, the main finding of the current research showed that cost stickiness has a mediating role in the relationship between management's personal motivations and investment inefficiency. https://www.iaaaas.com/article_194626.html The most valuable resource of an organization for sustainable competitive advantages is intellectual capital, which is considered as an important asset for organizations. The purpose of this research is to analyze the content of intellectual capital researches published in 21 financial and accounting scientific research journals approved by the Ministry of Science, Research and Technology from 2011 to the end of September 2021 and the research method using quantitative content analysis techniques and analytical methods and statistical analysis. The results of the research show that the highest gender ratio of authors in the examined articles belongs to men and the most sampling method was the systematic elimination method. Also, the highest frequency of intellectual capital researches was 11, which were carried out during the years 2011 and 2012, and the years 2018 and 2019 had the lowest frequency with 3 researches. Most of the published articles were related to financial accounting and auditing research, and the most used model was the Pulic model, and the intellectual capital variable played the role of an independent variable in 65% of cases. https://www.iaaaas.com/article_195605.html Stock value and performance reflect the ability of a firm to generate cash flow. Therefore, it is helpful for investors to predict cash flow in order to forecast stock returns. This study aims to propose a model for evaluating firm performance by analyzing the correlation between cash flow and stock returns in both distressed and non-distressed financial situations. The population consisted of firms listed in Tehran Stock Exchange, out of which 197 were selected within the 2012–2021 timeframe as samples for statistical analysis using multiple linear regression. Findings reveal that the independent variable, cash flow, does not have a direct effect on the dependent variable, stock returns, in distressed firms, but there is a significant effect in non-distressed ones. In distressed firms, independent variables (cash flows: operational, free, equity, and capital) and control variables (firm size, financial leverage, and Tobin’s Q) do not have a significant relationship with stock returns. However, they have an inverse significant relationship with free cash flow in non-distressed firms, and no relationship with other independent variables. Thus, it is possible to evaluate firms in non-distressed financial situations through an analysis of the relationship between stock returns and free cash flow. To identify distressed and non-distressed firms, Kordestani and Tatli’s model was used; several models are derived from this model that are widely used in Iran and include the best explanatory variables in discriminant and logit analyses with an overall accuracy of 93%. https://www.iaaaas.com/article_196066.html Abstract In this study, the moderating effect of the accuracy of the auditor's opinion on the relationship between corporate governance and the change of auditor in companies admitted to the stock exchange was investigated. The current research is of descriptive-correlation type and it is practical considering that it can be used by the stakeholders of the Iranian stock market. For this purpose, according to the conditions and limitations of the research, 113 companies were selected as a sample in the period from 2016 to 2022 and the required data were collected. In order to analyze the data, the fixed effects panel data model was used in the form of logistic model and STATA software. The findings of the research showed that if the auditor's opinion is highly accurate, the audit committee will reduce the possibility of changing the auditor. Also, if the auditor's opinion is highly accurate, the independence of the board of directors will reduce the possibility of changing the auditor. On the other hand, if the auditor's opinion is highly accurate, institutional ownership will not have a significant effect on the probability of changing the auditor. Also, if the auditor's opinion is highly accurate, managerial ownership will not have a significant effect on the probability of changing the auditor Key words: Change of auditor, accuracy of auditor's opinion, corporate governance, panel data model. https://www.iaaaas.com/article_196472.html Exchange rate shocks in Iran's economy are one of the most important factors that affect the sales, profitability and efficiency of companies. Due to the importance of this issue, in this study, the exchange rate pass on the sales performance, profitability and efficiency of companies listed in the Iran Stock Exchange with emphasizing the asymmetric effects of negative and positive rate shocks, using the information of 262 companies during the period of 2007- 2021 were analyzed using GMM method. EGARCH was also used to define negative and positive rate shocks during the period of 1978-2021. EGARCH results showed that positive and negative shocks do not have the same contribution in the formation of currency fluctuations. The results of GMM showed that the negative and positive exchange rate shocks pass-through on stock returns is asymmetric and incomplete. However, negative and positive exchange rate shocks pass-through on sales performance, return on assets and profitability ratio is asymmetric but intense. So that with the increase of negative and positive exchange rate shocks by 1%, the stock returns decrease by 0.3441 and 0.2121%, respectively. The sales performance of the company increased by 67.4565 and 8.8757 percent, respectively. The return on the company's assets increased by 180.1215 and 10.1386 percent, respectively. The operating profit ratio of the company decreased by 25.1552% respectively and increases by 13.6004 percent. https://www.iaaaas.com/article_200272.html Today, in studying the behavior of organizations, dealing with ethics and moral values is one of the requirements. The external symbol of organizations is formed by their ethical behavior, which is the result of various moral values that have emerged and developed in those organizations. The present study was conducted with the aim of describing the variable of ethical behavior and finding the factors affecting the ethical behavior of auditors; by studying several models of ethical behavior, several factors were identified as influencing factors on the ethical behavior of auditors. In the current research, meta-synthesis analysis was used to identify the factors influencing the ethical behavior of auditors, which was assisted by 10 elites. Finally, 11 components including: company's moral values, behavioral principles, beliefs, parental influence, education, moral infrastructure, ethical -based leadership style, individual factors, moral environment, moral-based supervision and conscience were selected as effective factors on auditors' ethical behavior. The findings of the current research can be a suitable way to improve the ethical behavior of auditors and lead to an increase in the quality of auditing and thus maintain public trust in the auditing profession. https://www.iaaaas.com/article_204078.html Investors' decisions are influenced by a wide variety of factors, including biological factors such as hormone levels in the body to psychological factors such as personality and past experiences. On the other hand, psychological factors such as self-confidence, fear of failure or risk-taking can affect personal investment decisions. With the interaction of these two types of factors, these effects can appear in a very complex and interesting way. Therefore, the purpose of this research is to investigate the impact of biological and psychological factors on investors' decisions with the moderating role of risk acceptance. This research in terms of practical purpose; In terms of nature, it is a descriptive-correlational method. Also, in terms of the method of data collection, it is survey type. The statistical population consists of 384 real and legal investors in Tehran who expressed their opinion through a researcher-made questionnaire. Structural equation modeling with SMART-PLS software was used to test the data. The findings show the positive and significant effect of cognitive biases on investors' decisions. Behavioral biases affect investors' decisions. Physiological factors influence investors' decisions. Genetic factors influence investors' decisions. Risk acceptance affects the impact of cognitive biases on investors' decisions. https://www.iaaaas.com/article_204796.html This study explains the professional skepticism from different perspectives resulting from social interactions and relationships between the auditor and the client in the field of auditing. In this context, cases such as, what forms a professional doubt; How it is used by independent auditors; How those views differ among auditors; What are the obstacles and stimuli of professional skepticism? And what are the consequences of using professional skepticism? Finally, a model was presented for the skepticism of auditors regarding the professionalism of auditing in Iran. Therefore, explaining and doubting the professionalism of human beings, both qualitatively and quantitatively. The first method of grounded theory and analysis is the interview of auditors in 1400. The most important achievement of this research can be considered as the acquisition of a paradigm model of skepticism of the auditor. Also, the model of skepticism of the explained words in different levels and dimensions based on the opinion of experts was examined and approved. It was also analyzed by LISREL and finally confirmed the suitability of the model. https://www.iaaaas.com/article_207128.html The present study investigates the effect of goodwill on the financial performance of companies listed on the Tehran Stock Exchange. Investors need financial information to make their investments so they can make the right decision. Financial statements play a major role in describing the financial condition and financial performance of companies. Recognizing, measuring and disclosing intangible assets in financial statements is one of the major challenges. Some intangible assets, including goodwill and other identifiable intangible assets, are recorded and reported in business combinations and acquisitions of corporate stocks. Proper analysis of the factors affecting the financial performance of companies can help investors to make optimal decisions. In this study, to calculate goodwill from its book value in the main financial statements of companies and to calculate the financial performance of companies, the criterion of return on equity has been used. This research is a descriptive-correlational study based on the analysis of composite data. 80 companies listed on the stock exchange during the period 1300-1400 have been selected as a sample. Based on the test results, goodwill has a positive and significant effect on companies' financial performance. https://www.iaaaas.com/article_208175.html In global competitive conditions, companies are trying to obtain long-term competitive advantages by reducing the development time of their new products, which depends on increasing the absorption capacity, which has caused more innovation in the company and leads to an increase in economic added value. Also, for the long-term success of the company, corporate sustainability seems necessary and creates potential capacity for investors in creating transparency and reliability of information. The purpose of this research is to investigate the role of absorptive capacity on the relationship between sustainability performance based on legitimacy theory and economic criteria of financial performance in economic enterprises. The current research is a type of causal (post-event) research that examines the relationship between two or more independent variables and a dependent variable. The statistical population of the research is the companies admitted to the Tehran Stock Exchange in the period from 2012 to 2014, and 167 companies (1670 company-years) were selected using the screening method. The information required for the research was collected through the study of library sources and the multivariable linear regression method was used to test the research hypotheses. The results of the analysis of the empirical model, the results of the research showed that the performance of corporate sustainability has a positive and significant effect on the economic criteria of financial performance (economic and market added value) and also strengthens the capacity to absorb the positive effect between the performance of corporate sustainability and the economic criteria of financial performance. does https://www.iaaaas.com/article_208852.html The Audit committee is a committee consisting of non-executive board members who have no executive responsibility to monitor the process and quality of financial reporting, internal audit performance, assessment of internal controls, fraud risk management and …. the purpose of this study is to prioritize the factors affecting the effectiveness of the audit committee. for this purpose, by collecting the necessary information through library method and then distribution of questionnaire in two stages, the collected data were analyzed using fuzzy analytic hierarchy process (ahp) method. the population studied in this study are audit experts, accounting professors and members of audit committee members, among which 20 were selected as samples. to determine the importance and ranking of the main and sub-factors of the audit committee, the effectiveness of the audit committee has been used by group fuzzy hierarchical method (GFAHP). results of the prioritization of research variables have shown that the most important factors of the audit committee effectiveness, the support and support index of the audit committee, performance and functions of the audit committee, the characteristics of members of the audit committee, composition and procedure of the audit committee, and Audit committee meetings are the next priority. https://www.iaaaas.com/article_211571.html Considering the importance of stock price synchronicity as an indicator of the information content of the accounting system and a measure for efficiency of the market, This research aims to provide a price synchronicity model for stocks using financial and non-financial criteria by Meta-heuristic algorithm. The data collection method employed was survey-based and library studies. The study population of this research consists of 167 companies listed on the Tehran Stock Exchange from the 2011 to the end of 2021, which were selected randomly and data were analyzed by meta-heuristic algorithms of Invasive Weed Optimization and Particle Swarm Optimization using MATLAB 2016 and Mini Tab software. Findings indicate that the IWO algorithm is more accurate than PSO algorithm in estimating the coefficients of financial and non-financial factors affecting price synchronicity. Some financial and non-financial factors have a positive impact on price synchronicity while others have a negative impact. The ratio of non-executive managers and the size of the board of directors have a positive effect on price synchronicity. Information asymmetry has a negative impact on price synchronicity. The liquidity rank of stocks has a negative impact on price synchronicity. Operating profit margin has a positive effect on price synchronicity. The fixed asset turnover ratio has a positive effect on price synchronicity. Political communications have a negative impact on price synchronicity. Environmental factors have a negative impact on price synchronicity. Oil prices have a negative impact on price synchronicity, while being associated with commercial groups has a positive effect on price synchronicity. https://www.iaaaas.com/article_212771.html One of the topics in the field of accounting research and financial knowledge is the characteristics of the board of directors and corporate social responsibility, which has always been the focus of researchers. Based on this, the current research aims to examine the relationship between the characteristics of the board of directors and corporate social responsibility with the moderating role of financial performance in the Iranian capital market. In this regard, according to the restrictions applied, the data of 167 companies for the period of 9 years from 2013 to 2022 was tested and analyzed using the multivariate regression model and combined data. The results of the research showed that there is a significant positive relationship between the size, independence and female members of the board of directors as measures of the characteristics of the board of directors and social reporting performance. Also, the results include that the financial performance of the company intensifies the relationship between the characteristics of the board of directors and the performance of social reporting. https://www.iaaaas.com/article_213793.html This study aims to examine the interactions between auditors, managers, regulators, and data analytics experts, focusing on the theoretical approach of socio-technological innovation. The statistical population is auditor-client dyads, regulators, and experts in in the financial reporting environment of Iran, and to collect data, in-depth and semi-structured interviews was performed. Also, the data have been analyzed using the seven-step Claisey method, and to check the results validity, four criteria of Lincoln and Guba and Cohen's Kappa index have been applied. In this study, using purposive and maximum variation sampling, 15 manager-auditor pairs, 12 experts in the field of data analytics, and 12 regulators of auditing standards were selected and interviewed. Kappa index of the study is 0.72. This shows that the stability and reliability of the study is relatively high. According to the results, managers and auditors face some tensions such as agreement on the amount of audit fee, lack of data given to auditors, and managers requests for more evaluations and information from auditors. The managers and auditors can make some strategic decisions in order to reduce the tensions and accelerate the diffusion of the new technology. Moreover, all four groups confirm the higher expertise of auditors. Therefore, both managers and regulators can learn about data analytics from the auditors in order to help in improving the firms and adopt standards in line with the new technology. https://www.iaaaas.com/article_214713.html The level of CEOs financial knowledge and ability, can play an important and vital role in the success, failure, performance improvement and reduction of challenges of enterprises. Therefore, it is expected that the educational and experiential characteristics of CEOs such as University education, financial knowledge, and their ability can have an impact on reducing the financial distress of companies. The purpose of this study is to investigate the effect of financial knowledge of CEOs on the financial distress and also to investigate the effect of their ability on the relationship between the financial knowledge of CEOs and the financial distress. The statistical population of this research is the all the listed companies in the Tehran Stock Exchange. A sample of 147 companies for the period 2011 to 2020, are selected by systematic sampling method. In order to test the research hypotheses, pooled data and multivariate logistic regression is used. The results of the research show that the financial knowledge of CEOs has no significant effect on the financial distress. Another result of the research shows that managerial ability has a negative and significant effect on the financial distress. Also, other results of the research show that the ability of managers does not have a moderating effect on the relationship between financial knowledge of CEOs and financial distress. https://www.iaaaas.com/article_217021.html The current research was conducted with the aim of providing a model of psychological empowerment of auditors using an interpretive structural approach. This research is based on mixed research and qualitatively and quantitatively in the deductive-inductive paradigm, which is applied in terms of purpose and descriptive in terms of nature and method. The statistical population of the research consists of experts (including: audit organization managers and academic professors), 10 of whom were selected based on the purposeful sampling method. In the qualitative section, semi-structured interviews were used to collect data, the validity and reliability of which were confirmed using CVR and Kapai-Cohen test. The data collection tool in the quantitative part is a questionnaire which validity and reliability were examined using content validity and retesting. In the qualitative part, the data obtained from the interview were analyzed using Atlas.ti software and coding method. In the quantitative part of the research, the final research model was developed and presented using Matlab software and interpretive structural modeling method. The research results show the indicators and components of auditors' psychological empowerment. In this way, the research findings include the identification of 14 indicators of auditors' psychological empowerment at four levels (first, second, third and fourth), which are described in the form of the final model. https://www.iaaaas.com/article_218407.html Ethical misconduct by auditors refers to undesirable and inconsistent behavior with ethical principles in the field of auditing. These actions include deviation from ethical auditing principles, providing incorrect or incomplete information to clients, or seeking personal gain. Accordingly. This study is qualitative and exploratory-explanatory in nature. The research population includes auditors working in the profession and stakeholders in the auditing field. The sampling was purposeful and conducted using sequential sampling (increasing the sample size until theoretical saturation or data saturation was reached) and snowball sampling, with 15 auditors and stakeholders being interviewed in semi-structured interviews. The data obtained from the interviews was analyzed using the qualitative content analysis method. In order to assess the quality and validity of the qualitative results in the present study, , resulting in an overall reliability of 89%, which is considered good. The interviews were coded using MAXQDA 2020 software. The findings showed that the factors contributing to ethical misconduct by auditors in professional services include organizational and managerial factors (8 indicators: division of labor, remuneration mechanism, development of cultural and economic structures, development of auditing institutions, merger of auditing institutions, professional leadership, specialized division of labor, supervision and quality control), ethical and cultural factors (11 indicators: job satisfaction, adherence to ethical principles, ethical training, adherence to professional code of conduct, professional ethics culture, investigation of instances of misconduct, individual capacity building, identification of training needs, ethical training, religious beliefs, code of conduct and professional behavior training), https://www.iaaaas.com/article_219441.html Purpose: The present study seeks to investigate the relationship between financial distress and increasing divergence of investors‌' beliefs by considering the role of audit quality of firms‌. Methodology: In order to achieve the research objectives, a sample of 134 companies listed in the stock exchange that were selected according to the systematic elimination model was collected for a period of 10 years from 2014 to 2023. To test the research hypotheses, a multivariate linear regression model was used. To measure financial helplessness, Altman's model was used and for the divergence of capital ‌ideasUnexpected trading volumes have been used, and finally the quality of the audit has been demonstrated by the auditor's expertise factor in the industry. findings: The statistical results showed that with the increase of financial distress in companies‌, the divergence of investors' beliefs‌will increase. Also, audit quality has a moderating role on the relationship between financial distress and the divergence of investors‌' opinions. In fact, with the interaction of audit quality and financial distress, the divergence of investors' opinions‌will decrease, and with the introduction of audit quality on the main relationship of the research, the positive coefficient will change to negative and inverse coefficient‌. Conclusion: The current study provided evidence that financial distress in‌companies‌can directly affect the differences of beliefs and beliefs in the capital market and turmoil in this field, and the important role of auditors in this relationship‌cannot be ignored, which‌ can be a problem in this field‌, which has not been addressed in the country. https://www.iaaaas.com/article_220761.html In the field of accounting, efforts should be made to reduce the delay in the auditor's report as much as possible. Therefore, the purpose of this study is to investigate the effect of sustainable management on the delay in the auditor's report, emphasizing the moderating role of the auditor's size and the quality of earnings. In this regard, 104 companies listed on the Tehran Stock Exchange were selected during the period 2015 to 2022. The research hypotheses were examined using mixed data and the statistical method of multiple regression and generalized least squares. Stata software was used to analyze the data. The findings of the study indicate a negative and significant effect of sustainable management on auditor report delay. The results also showed that auditor size has no effect on the relationship between sustainable management and auditor report delay, while earnings quality has a negative and significant effect on the relationship between sustainable management and auditor report delay. Therefore, corporate sustainable management can, as a factor that reduces audit risk from the external auditor's perspective, reduce the perception and delay in the audit report due to less time spent on the audit. Also, considering the moderating role of earnings quality, this variable can be considered an important variable in the relationship between corporate sustainable management and auditor report delay. https://www.iaaaas.com/article_221226.html In order to misuse the characteristics of the cash holding figure, managers may take measures to reduce the quality of financial reporting and declare the unrealistic figure of this financial factor, and most importantly, tax abuses or distortion of investors' minds can be mentioned. In this regard, the role of auditors in approving or rejecting financial reporting figures cannot be ignored. Therefore, the purpose of this study is to investigate the effect of auditor conservatism on the company's cash holding. The present study is applied and methodologically it is a causal correlation.The statistical population of the study is all companies listed in the Tehran Stock Exchange and using the systematic elimination sampling method, 141 companies were selected as the research sample and were studied in a 10-year period between 2014 and 2023. The results of the research hypothesis test showed that the auditor's conservatism has an inverse and significant effect on the company's cash holdings. In fact, in companies where the auditor has been more conservative, the figure of cash holdings has been disclosed in the financial statements, and it is probable that managers have not been able to involve their opinions in this regard and the information has been disclosed with higher transparency. https://www.iaaaas.com/article_221311.html Managers through their decisions to achieve goals such as gaining power, prestige and position, receiving excessive rewards; They opportunistically grow their companies beyond the desired size. On the other hand, the high liquidity of stocks can help reduce financial constraints and force managers to invest inefficiently to build an empire. Strong corporate governance is a mechanism to solve agency problems, while Increasing the quality and quantity of reports can have an impact on this matter. The main purpose of this research is to investigate the effect of stock liquidity on the construction of a managerial empire according to the role of regulatory mechanisms and governance power. The statistical population of this research is the companies accepted in the Tehran Stock Exchange and its statistical sample includes the data of 105 companies for the 9-year period of 1393-1401. The sampling method was the systematic elimination method. In this research, multiple regression models were used to analyze the data and test the hypotheses. The results of the research showed that the liquidity of stocks has a positive effect on the construction of managerial empire and the regulatory mechanisms moderate this effect. It was also found that the power of governance weakens the effect of stock liquidity on the construction of a managerial empire. https://www.iaaaas.com/article_221326.html The purpose of this study is to investigate the impact of the employer's risk management on the auditor's conservatism. The current research is applied and from the methodological point of view, the correlation is causal type (post-event). The statistical population of the research is all the companies admitted to the Tehran Stock Exchange and using the systematic elimination sampling method, 135 companies were selected as the research sample and were examined in the 10-year period between 2013 and 2022. The results of the research hypothesis test showed that risk management has an inverse effect on the conservatism of the auditor. Therefore, by implementing written comprehensive risk management programs, it is possible to eliminate the risks and turn them into opportunities, and increase the quality level of the company's performance, which will result in an increase in the quality of the company's financial information, which the auditors in Faced with such an environment, they will pursue their work with more confidence than the employer with less conservatism. https://www.iaaaas.com/article_222256.html For the purposes to finance their business operations, firms have incentives to engage in corporate tax avoidance activities when managerial incentives increase as compared to managerial costs. These activities are significantly high when firms are in the financial distress zone.Companies that experience financial distress are forced to take risks to avoid tax in line with the need for higheravailability of cash, so they will ignore the negative image that might result as a consequence of tax avoidance. Thus, the purpose of this research is to test the level of tax avoidance during the financial crisis by the method of meta-heuristic algorithms. For this purpose, the data of 86 companies admitted to the Tehran Stock Exchange were analyzed using the particle aggregation optimization algorithm. The findings of the research show that the optimal level of tax avoidance of companies increases during the financial crisis. so we discuss about Testing the level of tax avoidance during the Financial crisis By the method meta-heuristic Algorithms in this article. https://www.iaaaas.com/article_223291.html Abstract Objective: In today's business world, many companies are not safe from financial abuse. Financial fraud can cause financial losses and reduce the reputation of companies and reduce customer trust. This global trend has forced everyone to look for ways to prevent fraud. To this end, the purpose of the present study is to identify the factors affecting internal audit performance using new deep learning techniques to rank the factors for detecting financial statement fraud. Method: The spatial scope of this study includes companies traded on the Tehran Stock Exchange and its temporal scope includes the years 1391 to 1400 (solar calendar). Library methods were used to collect the data required for this study. In the section examining the factors affecting internal audit performance, the regression analysis method was used. Then, in the next section, deep learning methods and artificial neural networks were used for the study. Findings: The results showed that, compared to the regression results, deep learning models and artificial neural networks performed better for the justification parameter in the coefficient of determination index and mean square error. Also, the findings showed that the performance of deep learning models was better than that of artificial neural networks. Conclusion: The use of deep learning techniques can be valuable and effective for identifying factors affecting internal audit performance and ranking factors for detecting financial statement fraud. https://www.iaaaas.com/article_225735.html Purpose: To investigate and detect fraud, a thorough understanding of the nature of fraud, encompassing its perpetration and concealment, is essential. This research aims to provide a concise overview of various theories and models of fraud discussed in the literature. Method: To investigate and detect fraud, a thorough understanding of the nature of fraud, encompassing its perpetration and concealment, is essential. This research aims to provide a concise overview of various theories and models of fraud discussed in the literature. Findings: The literature suggests that no single model can be deemed universally suitable across all contexts. Existing models necessitate updates and adaptation to align with current advancements in the field and evolving fraudulent schemes. It is crucial to recognize that understanding the multidimensional nature of fraud is pivotal for its prevention and detection. Contribution: This research endeavors to review the diverse array of models and theories pertaining to fraud, drawing upon literature from accounting, auditing, and related disciplines, including psychology. The goal is to cultivate a more comprehensive and lucid understanding within this domain. https://www.iaaaas.com/article_226852.html Purpose: The present study seeks to trace the effect of auditor conservatism on the relationship between the readability of financial information and incorrect pricing of companies' shares. Method: In this regard, a sample consisting of 127 companies listed in the Tehran Stock Exchange during the years 2012-2021 was selected and finally the research hypotheses were tested with the help of multiple linear regression and test based on panel data (since the data 2021 years were used in the calculations of incorrect stock pricing, finally 9 periods were used in the statistical tests). To measure stock incorrect pricing the 5-factor model of Pantzalis and Park (2013) and to evaluate the readability of financial reporting the Fog index and finally to measure the auditor's conservatism the Chong et al. model (2003), which is an extension of Basu's conservatism model(1997) was used resistively. Findings: It was observed that there is an inverse and significant relationship between the readability of financial reporting and incorrect pricing of stocks, and the auditor's conservatism strengthens the relationship between the readability of financial reporting and incorrect stock pricing. Conclusion: The current research provided useful evidence that with better use of the readability of financial information, it is possible to reduce the incorrect pricing of stocks, and the auditor community plays an important role in this regard. https://www.iaaaas.com/article_226875.html The current research was carried out with the title of identifying the structural pattern of economic policy uncertainty, financial market instability and stock liquidity of Tehran Stock Exchange. This research was done in an exploratory way. In the qualitative method, using the theme analysis technique, and in the quantitative method, the modeling has been done with the interpretive structural method. The researched community is stock exchange experts and managers, 12 people were selected as a sample using the snowball method. The data collection tool in this research is a semi-structured interview. Considering its importance in the theme analysis approach, the process of analyzing the data obtained from the text of the interviews was done at the same time as the data was collected through three stages of open coding and they were classified in the form of themes and subcategories. To ensure validity and reliability based on Cohen's kappa index, the value of 0.87 was confirmed. In the following, based on the identified indicators, the input matrix of the interpretive structural technique was formed and interpretive modeling was done Changes in the inflation rate, currency policy, and momentary fluctuations in the market can directly or indirectly affect the liquidity of stocks and the instability of the financial market. These correlations show the rationality of the market in the light of the incomplete market hypothesis and clearly show the importance of capital structure management, income growth, market adaptation, and news and events in stock market policy and management. https://www.iaaaas.com/article_228083.html This study aims to examine the role of unreal bank profits in the dynamics of key variables such as liquidity and profitability, and to explain their implications for the mechanism of money creation in the Iranian banking system. The research sample includes 21 active banks, covering the period from 2011 to 2023. Using a panel vector autoregression model, the study investigates the dynamic relationships among phantom profit, return on assets, and liquidity across two analytical scenarios: (1) based on official reported data, and (2) adjusted data informed by expert opinion. In the first scenario, results revealed, first and second lags of phantom profit having a significant positive effect on its current level (0.472 and 0.201, respectively). Furthermore, liquidity had a significant negative coefficient (−0.145) in the PP equation, indicating that increased real liquidity can suppress phantom profits. In the second scenario the hidden share of non-performing loans misclassified as performing was estimated at an average of 13.6%. After adjusting for this distortion, the coefficients of PP lags decreased and the negative effect of LIQ intensified (−0.192), indicating reduced momentum of phantom profits and a stronger restraining role for liquidity. This study clearly demonstrates that unreal profits not only undermine banking system liquidity but also erode long-term profitability. In the absence of financial reporting distortions and accounting manipulations, a considerable portion of unhealthy liquidity would not be generated. Therefore, financial transparency, structural reform in reporting practices, and intelligent supervisory mechanisms are essential prerequisites for achieving monetary stability in Iran’s economy. https://www.iaaaas.com/article_228788.html Popuse: Financial information plays a vital role for stakeholders in the capital market and the quality of this information is of great importance. Therefore, the purpose of this study is to investigate the effect of the firm's debt structure on the relationship between auditors' grade change and information asymmetry. Method: In order to achieve the objectives of the research, a sample consisting of 131 companies accepted in the Tehran Stock Exchange was selected using systematic elimination sampling during the years 2014-2023, and finally the research hypotheses were selected with the help of multiple linear regression test. It was done based on panel data. Findings: It was observed that there is an inverse and significant relationship between auditors' grade change and information asymmetry. Also, the interaction between auditors' grade change and the firm's debt structure affects this relationship. Conclusion: In order to reduce information asymmetry and maintain proprietary interests and respect the rights of stakeholders, company owners can reduce the amount of influence and manipulation of managers in financial reporting by using well-known auditors with higher ranks and ranks, and ultimately information asymmetry will be reduced. The company's debt structure is also effective in this regard because when the company uses a lot of long-term debt in its financial structure Certainly, managers try to manipulate information a little bit to protect their image and the company, which will ultimately increase information asymmetry. https://www.iaaaas.com/article_232573.html The readability of financial reporting indicates the transparency and effectiveness of information disclosure by company managers. The management characteristics of the company, and especially the CEO, are effective on the readability and understandability of financial reporting. Considering the necessity of having managers with financial knowledge according to the model articles of association of registered companies approved by the Tehran Stock Exchange, as well as the role of CEOs in how financial reporting is prepared and its content, the purpose of this research is to investigate the impact of the CEO's financial knowledge on the readability of financial reporting. In this applied research with a deductive-inductive approach, data from 116 companies listed on the Tehran Stock Exchange during the years 2017 to 2024 were collected, and the research hypothesis was tested using a panneled data approach and applying multiple regression. The empirical results of the research, using the FOG index, indicate that the CEO's financial knowledge has a positive and significant impact on the readability of financial reporting. Also, the results of robustness test, using the number of pages of the board of directors' report, showed that the CEO's financial knowledge has a positive and significant impact on the readability of financial reporting.The results show that the members of the company's board of directors should pay close attention to the academic qualifications of managers, with emphasis on financial and accounting fields, when selecting a CEO. https://www.iaaaas.com/article_234779.html Objective: The purpose of this article is to examine the digital evolution of independent auditing and its impact on corporate governance. Given that advances in computer technology and auditing techniques are a great guide to auditing, auditors need a new approach to auditing to gather digital evidence. This approach should show important and sensitive information. Most legal action against auditors is due to a lack of credible evidence. Determining whether the digital evidence that the auditor collects is appropriate and reliable is a challenge.Methods: The statistical population of the study includes managers and senior auditors, partners of auditing firms and certified public accountants who are members of the Auditing Organization and the Society of Certified Public Accountants of Iran. 400 members of the statistical population were selected as a statistical sample by available sampling method. The data collection tool in this study is a researcher-made questionnaire that has been analyzed using smart-pls software and structural equation modeling.Results: The results showed that digitalization improves audit communication (1) allows audit firms to expand their offerings by providing new services (2). Audit quality also improves (3). Finally, with digitalization, a new auditor profile emerges (4), enabling a culture of innovation in auditing firms (5). Therefore, corporate governance will improve but the powers of managers will be limited. https://www.iaaaas.com/article_236269.html The purpose of this study is to conduct a futures research analysis of the qualitative characteristics of accounting information from the perspective of artificial intelligence. The research philosophy is interpretivism with an inductive approach, and using a mixed-method design and survey strategy, the data were collected and analyzed. To uncover in-depth insights necessary for identifying the study’s components, semi-structured interviews were conducted. Additionally, a questionnaire was developed based on the components identified in the qualitative phase, using a five-point Likert scale. The statistical population consists of university faculty members, accounting Ph.D. graduates, and professional accounting experts. Following data analysis using the Delphi method, five key drivers with the highest consensus levels and the lowest divergence of expert opinions were identified as final driving forces. These include: Authorized users’ access to information, Restriction of access, Strong information content, Timeliness of information, Predictability of information. The findings indicate that experts hold an optimistic view toward the future of the digital era. Despite the challenges posed by emerging technologies, artificial intelligence is expected to play a supportive role for accountants and auditors, and widespread job loss among accountants is not anticipated. As AI-based accounting and auditing reduce human error, future accounting practices are expected to increasingly integrate AI within operational processes. https://www.iaaaas.com/article_236878.html The changes in the business environment have caused the risk committee to have a different attitude than in the past. The purpose of the current research is to examine the relationship between existence of an independent risk committee and the performance of companies, A case study of the industry of petroleum products, coke, nuclear fuels and chemical products in the stock market. In this regard, previous researches have published different and sometimes contradictory results. The statistical population of this research includes 32 companies active in the industry of petroleum products, coke, nuclear fuels and chemical products in the stock market, which has been accepted for more than a year in the Tehran Stock Exchange and Securities Organization. Multiple regression has been used to investigate the relationship between the independent variable (independent or combined risk committee) and the dependent variable (company performance) after standardizing the data. The results of this research show that the use of an independent risk committee has a significant and positive relationship with the performance of companies. Based of findings of this research, it can be concluded that in judging the contradictory results of previous research in this regard, we could take the side of the research that reported a direct relationship between the independent risk committee and performance. https://www.iaaaas.com/article_238356.html This study systematically investigates the challenges faced by women in the accounting profession through a feminist perspective. This study is designed as a systematic literature review, focusing primarily on English-language sources, with selective inclusion of Persian-language materials, covering the period from 1990 to the present. It incorporates a combination of theoretical frameworks and empirical findings. The analysis identifies eight key barriers for women accountants: work–family role conflict, gender stereotypes and cultural expectations, patriarchal workplace culture, suppressive care and gaslighting, double standards in recruitment and promotion, the influence of traditional male-dominated networks, gender-based pay gap, and the promotion gap. Solving these issues necessitates measures on four levels: individual empowerment, organizational policy reform, enforcement by professional bodies through regulation, and cultural change in gender role attitudes. The findings provide important practical insights for human resource policies, professional empowerment strategies, reform of recruitment and promotion practices, and organizational cultural restructuring towards gender equity. Women in accounting, gender discrimination, glass ceiling, systematic review https://www.iaaaas.com/article_239549.html In terms of practical contributions, companies in emerging markets should focus on fostering digital transformation to enhance accounting and decision-making effectiveness to improve performance. In addition, companies in emerging markets should promote all digital leadership roles, which are important moderating factors that increase the effectiveness of digital transformation in enhancing accounting decision-making and company performance. Therefore, the purpose of this research is to investigate the impact of transformation and digital leadership on improving accounting effectiveness, decision-making quality and company performance. The method of this research is field and factor analysis. The statistical population includes people active in the accounting profession, and the questionnaire information was completed in 1404. The results showed that transformation and digital leadership have a direct effect on improving accounting effectiveness, decision-making quality and performance of companies, and attracting uncertainty and dreaminess have a moderating role, and on the relationship between transformation and digital leadership on improving accounting effectiveness, decision-making quality and The performance of companies has an impact. https://www.iaaaas.com/article_240171.html This study aims to identify and analyze macroeconomic factors that can influence accounting weaknesses. The study is descriptive-analytical, as well as comparative in terms of the approach of inductive research, based on how the data is collected. Interviews with 15 experienced people with related education and work experience in the field of accounting and economics and university professors in Accounting were conducted on a targeted basis and the interview continued until 12 people were interviewed with theoretical saturation. Initial interview questions were formed using documentary study. After providing the written text of the participants ' answers, the process of examining the open and hidden content of the information collected from the statements and writings began. The Strauss-Corbin analysis method (2006) was used to analyze the text of the interviews with the help of MAXQDA software. From the analysis of 15 interviews, a total of 213 initial open codes were obtained. After removing duplicate codes and merging similar codes, 118 final open codes, 15 axial codes and 6 selective codes Ali conditions(government budget deficit, inflation, economic growth), axial category (weak accounting in budgeting, weak accounting standards), interventionist factors (information quality and reporting, accounting profit), platforms (sanctions, exchange rate), strategies (use of technology, education, internal control), consequences (improving the quality of accountability and strategic, reliability of financial information, attracting investors) were extracted. The results showed that macroeconomic factors affecting accounting weaknesses could reduce the trust of investors and other stakeholders in the financial information provided by companies. https://www.iaaaas.com/article_240193.html Objective:Dealing with complex items in financial statements that are difficult for users to analyze, understand and explain can prevent users from making decisions and judgments.The purpose of this study is to analyze accountants' perceptions of accounting, disclosure and measure the fair value of derivatives in financial statements. Method: The statistical population of the research was accountants who were members of the Chartered Accountants Society and the Chartered Accountants Association of Iran. The statistical sample included 395 chartered and chartered accountants and they were measured by a questionnaire consisting of four sections. In order to collect data, a questionnaire was used, and multivariate regression and one-sample t-test were used to test the research hypotheses. Results:The results of examining the hypotheses indicate that the accounting of derivative instruments is complicated for accountants, this finding is while the related standards have detailed how to account. On the other hand, education and experience of professional records are among the influencing factors on the understanding of the complexity of derivative instruments, and the results of the research indicate that there is no positive and significant effect of gender on the understanding of the complexity of derivative instruments. Conclusion:The findings of this study can be useful for policymakers in the field of education as well as legislators of financial institutions. https://www.iaaaas.com/article_240756.html Purpose: The purpose of this study is to examine proactive audit behaviors that have recently received attention in the auditing literature. Accordingly, in the present study, with the aim of creating greater understanding of proactive audit behaviors, these behaviors are explained, their elements are discussed, and the factors affecting them are described. Method: This research is a theoretical-analytical study and was conducted using the descriptive-analytical method. Findings: A review of the management literature indicates that proactive behaviors have five dimensions: A sense of responsibility towards constructive change, assuming responsibility, expansion of role and self-efficiency, proactive personality, and voice behavior. A review of the auditing literature also suggests that behaviors such as coaching junior auditors, coordinating effectively with client management, and responding to evidence that has out-of-task implications are examples of proactive audit behaviors. In addition, supportive organizational climate, transformational leadership, positive psychological capital, proactive personality, self-construal, and autonomy along with tacit knowledge are factors affecting proactive behaviors. Conclusion: With the aim of increasing proactive audit behaviors in auditors, audit firms should introduce and explain these behaviors and provide areas of support for these types of behaviors through an organizational climate, appropriate leadership style, and giving auditors job autonomy. On the other hand, paying attention to personality traits when hiring auditors and holding psychological workshops, aimed at cultivating auditors’ personality traits, can be fruitful. https://www.iaaaas.com/article_241541.html The objective of this research is to design a comprehensive internal control model in the cement industry focusing on integrating risk management and emerging technologies. The research was conducted within the framework of the interpretivist paradigm and with a qualitative approach, and the meta-analysis of documentary studies was used. The statistical population included scientific articles published between 2000 and 2024 in reputable international databases. After a systematic search with the keywords "cement industry", "internal control", "risk management" and "technology", 63 studies were initially identified, and after applying the inclusion and exclusion criteria and quality assessment, 40 studies were included in the final analysis. Coding reliability was confirmed with a Cohen's kappa coefficient of 0.72. The findings led to the identification of 32 initial concepts that were categorized into two main areas: (1) risk management-based internal control with 5 main components (fundamental risk management framework, risk management and assessment, control response and actions, information and reporting, continuous monitoring) and (2) new technology-based internal control with 4 main components (automation and digitalization, data analytics and smart decision-making, digital infrastructure and connectivity, transparency and advanced reporting). It was suggested that the simultaneous integration of traditional risk management approaches (such as control environment and risk assessment) with emerging technologies can significantly improve the efficiency, sustainability and compliance of the cement industry.