Purpose: This study aimed to examine the impact of internal auditors’ individual and professional attributes on the quality of independent auditing within the Iraqi banking sector. Given the increasing importance of tra  arency and accountability in emerging financial systems, the research focused on identifying key competency dimensions of internal auditors—including specialized education, work experience, professional expertise, independence, professional ethics, and communication skills—and assessing how each of these dimensions contributes to enhancing independent audit quality. This approach provides valuable insights into leveraging human capital to strengthen oversight and public trust in the banking system.

 Abstract: The increasing trend of income inequality, along with high inflation, unemployment, and social injustice in the Middle East, has made this region one of the most unequal regions in the world. These acute socio-economic conditions have made it more than ever clear that policymakers need to pay serious attention to the issue of reducing inequality and more equitable income distribution. In the meantime, corruption is recognized as one of the most important structural factors exacerbating inequality in the countries of this region. This study examines in-depth the mechanisms of the impact of corruption on income inequality in the Middle East. In this regard, to examine the relationship between corruption and other control variables such as the global governance index, gross domestic product, trade openness, and unemployment rate with income inequality, panel data econometric techniques are used with annual data over the period 2012-2022 for 12 Middle East countries based on the World Bank classification.

 Gender diversity in corporate boardroom is a topic that has attracted the attention of researchers and policymakers in recent years. Having a diverse board can lead to better decision making, increased innovation and improved financial performance. However, the specific impact of gender diversity on key financial metrics such as profitability, capital intensity, advertising spending, and tax aggressiveness is not yet fully understood. The purpose of our study is to investigate the effect of gender diversity on the relationship between profitability, capital intensity and advertising cost with tax aggressiveness. The current research is part of applied research in terms of the type of goal. The statistical population of this research includes all companies admitted to the tehran stock Exchange.in order to test the above hypothessis, a sample consisting of 125 companies was selected in a systematic way from among the companies accepted in the tehran stock Exchange in the period from 2017 to 2022. The data needed to calculate the research variables were extracted from the "New Approach" database. In order to test the research hypothesis, a multiple regression model based on con con consolidated data was used. the results of research hypotheses show that at the 95% confidence level, profitability has a significan and positive relationship with tax aggressiveness, while capital intensity and advertising cost have a significant and negative relationship wi?h tax aggressiveness. The results also show that gender diversity has a significant and negative relationship between capital intensity and tax aggressiveness, and also gender duversity has a significant and positive effect on the negative relationship between advertising cost and tax aggressiveness. In conclusion, the research findings highlit the importance of gender diversity in corporate governance and its potential impact on financial performance, capital investment, marketing strategies, and tax behaviors. Promoting diversity in leadership positions can not only enhance decision_making processes,but also drive long_term profitability and sustainable growth.

   Liquidity management is one of the most critical components of financial decision-making in companies, which is influenced by various factors. In this regard, understanding the effect of economic policy uncertainty and the level of protection of investors' rights on the behavior of holding excess liquidity is of great importance. The main objective of this study is to investigate the effect of economic policy uncertainty on the holding of excess liquidity by companies and the moderating role of investor protection in this regard. The research period was from 1393 to 1402, and the statistical population included companies listed on the Tehran Stock Exchange, of which 170 companies were selected as the research sample by conducting a systematic exclusion sampling method. In order to test the research hypotheses, the generalized least squares regression method with a panel data approach was used. The results of the hypothesis test showed that there is a positive and significant relationship between economic policy uncertainty and holding excess liquidity; This means that in conditions of uncertainty and instability in economic policies, companies are more inclined to maintain excess cash resources in order to deal with possible risks. Also, investor support has a negative and significant effect on maintaining excess liquidity; so that the stronger the legal and institutional support for investors, the more confident companies use cash resources in economic activities and the less need to maintain excess liquidity is felt. The results indicate that investor support strengthens the positive and significant effect of economic policy uncertainty on maintaining excess liquidity; in other words, even in environments with strong institutional support, increasing economic uncertainty still increases the maintenance of excess liquidity, and this effect is intensified in the presence of stronger institutional support. These results indicate the simultaneous importance of environmental and institutional factors in companies' financial decisions, especially in the area of ??liquidity management.

   Fraud is a complex phenomenon that brings destructive effects on business units and society.‌Increase The amount of fraud leads to the bankruptcy of large companies and raises concerns about the quality of financial statements Recently, prominent cases of fraud have attracted the attention of media and legislators around the world i   Accurate assessments of the auditor and how he reacts to the risk of fraud, a key solution to reduce costs is fraud.   Hence, fraud risk assessment as a control mechanism due to the existence of fraudulent activities It is necessary.   Professional doubts of auditors and behavioral characteristics of managers, including narcissism Their behavior and decisions in the organization are governed by valuable concepts that affect the tra  arency of financial reporting and quality Auditing has a significant impact, so the purpose of the current research is to determine the impact of the auditor's professional skepticism And the narcissism of the board members is on the fraud risk assessment.   To examine this issue, a composite example Out of 326 auditors working in the audit organization and other audit institutions, members of the public accountants community Iran were randomly selected and analyzed.   To analyze data from the method of equations structural and    version 26 and 3PLS smart statistical software were used.   The research results showed that auditors Having a higher level of professional skepticism compared to auditors having a level of professional skepticism lower, they rate the fraud risk higher and the narcissism of the board members on the auditor's risk assessment It has had a significant impact on fraud risk

Corporate sustainability performance has recently gained significant traction worldwide. Adoption of Industry 4. 0 technologies such as financial technology and utilization of critical organizational resources are of great importance for the sustainability and performance of companies. This study uses the Ecological Modernization Theory (EMT) and the Resource-Based Viewpoint (RBV) to assess the effects of fintech adoption (FA) and financial literacy (FL) of banks and financial institutions on various dimensions of their sustainability performance. This study also aims to determine the role of access to financial resources in the impact of financial technology adoption and financial literacy on improving sustainable performance. Therefore، this study uses data from listed banks. 14 banks were surveyed annually over a twelve-year period from the beginning of 1391 to the end of 1402. The data were analyzed using multiple linear regression. The research findings indicated that there is a significant relationship between the adoption of financial technology and improving the sustainable performance of the company. There is a significant relationship between financial literacy and improving the sustainable performance of the company. Access to financial resources has a significant effect on the relationship between the adoption of financial technology and improving the sustainable performance of the company. Also، access to financial resources has a significant effect on the relationship between financial literacy and improving the sustainable performance of the company.

   اين مطالعه به بررسي تأثير هوش مصنوعي در آموزش و عملكرد حسابداري مي‌پردازد و نياز احتمالي به به‌روزرساني برنامه‌هاي درسي در دانشگاه‌هاي ايران را ارزيابي مي‌كند. با توجه به سرعت تحولات در حوزه فناوري هوش مصنوعي و تأثير آن بر صنعت حسابداري و نياز به آمادگي دانشجويان حسابداري براي بازار كاري با محوريت فناوري، اين پژوهش ميزان آمادگي دانشجويان حسابداري را براي پذيرش هوش مصنوعي دربرنامه‌هاي درسي خود با بررسي عواملي از جمله آمادگي فناوري‌ دانشجويان، مهارت‌هاي ديجيتالي شامل سواد ديجيتال و سواد اطلاعاتي، ادراك سودمندي و ادراك سهولت استفاده از فناوري هوش مصنوعي ارزيابي كرد. در اين پژوهش با انجام نظرسنجي از 284 نفر از دانشجويان مقطع كارشناسي حسابداري دانشگاه‌هاي دولتي غرب كشور با استفاده از پرسشنامه، اطلاعات لازم جمع آوري شد. و سپس داده‌ها با استفاده از نرم‌افزارهاي آماري و PLS تحليل شدند. نتايج پژوهش حاضر نشان داد كه آمادگي فناوري، سواد ديجيتالي، سواد اطلاعاتي، سودمندي فناوري هوش مصنوعي و سهولت استفاده از فناوري هوش مصنوعي بر پذيرش فناوري هوش مصنوعي اثر مثبت و معنادار دارند. همچنين نتايج پژوهش نشان داد كه آمادگي فناوري بر سودمندي فناوري هوش مصنوعي و سهولت استفاده از فناوري هوش مصنوعي اثر مثبت و معنادار دارد. در ادامه نتايج نشان دادند سهولت استفاده از فناوري هوش مصنوعي بر سودمندي فناوري هوش مصنوعي اثر مثبت و معنادار دارد و در نهايت مشخص شد كه رابطه بين آمادگي فناوري و پذيرش فناوري هوش مصنوعي توسط سودمندي فناوري هوش مصنوعي و سهولت استفاده از فناوري هوش مصنوعي به طور مثبت و معنادار، واسطه گري مي‌شود.

  This study examines the impact of environmental management accounting on firm performance by considering the mediating role of environmental innovation and environmental information tra  arency, as well as the moderating role of stakeholder integration and dynamic capabilities.The required data were collected by distributing a questionnaire among 306 senior executives and financial managers of small and medium-sized companies located in the west of the country. Smart PLS software was also used to analyze the data and test the hypotheses .The findings of the study indicate that environmental management accounting has a positive and significant impact on firm performance. Environmental innovation mediates the relationship between environmental management accounting and firm performance. And also, stakeholder integration strengthens the relationship between environmental innovation and firm performance. Overall, the findings of this study emphasize that implementing environmental management accounting systems as a strategic tool not only improves environmental performance, but also leads to improved financial performance through efficient cost management and identification of innovation opportunities. This study shows that achieving these desired results depends on stakeholder engagement. In fact, environmental innovation is the path through which environmental management accounting leads to superior performance, and the presence of committed stakeholders strengthens this path and increases its efficiency.

   The emergence of big data as a set of huge and complex data and its related technological advances provide the basis for big data analysis in the fields of accounting and auditing. For this reason, the purpose of the present study is to study the role of factors affecting the addoption of big data (initial trust, technology-task fit, and performance expectations) by bank inspectors in the banking system audit department. the statistical population of the study includes bank inspectors working in banks listed on the Tehran Stock Exchange, the statistical sample includes 386 people selected based on the simple random sampling method and the research data collection period is the First 6 months of 2024. The data collection tool is a questionnaire and partial least squares structural equation modeling (PLS-SEM) has been used for statistical analysis of the data. According to the research findings, the components of initial trust and performance expectation have a significant effect on the addoption of big data analysis by bank inspectors; but the appropriateness of the task technology does not have a significant effect on the addoption of big data analysis by bank inspectors. The research results indicate the role of trust created in individuals through training or personal recognition and expectation in improving performance, in the acceptance of big data analysis and new technological methods.

   بررسي كيفيت گزارشگري مالي از اهميت ويژه‌اي برخوردار است، زيرا اين امر نقش بسيار مهمي در تصميم‌گيري‌هاي مديريتي و سرمايه‌گذاري دارد. در اين راستا، ارزيابي دقيق و عميق كيفيت گزارش‌هاي مالي مي‌تواند به عنوان يك ابزار كارآمد براي تحليل و پيش‌بيني عملكرد شركت‌ها و ارزش‌گذاري آن‌ها عمل كند. از اين رو، اين تحقيق با هدف ارزيابي كيفيت گزارش‌هاي مالي بر اساس ويژگي‌هاي شركت و نقش آن‌ها در فرآيند گزارش‌دهي مالي و ارزش‌گذاري شركت‌ها انجام شده است. جامعه آماري پژوهش ، كليه شركت‌هاي پذيرفته شده در بورس اوراق بهادار تهران در دوره زماني 1395 الي 1402 مي باشد كه پس از اعمال محدوديت‌هاي پژوهش، شركت ها به عنوان تعداد نمونه مورد مطالعه در اين پژوهش انتخاب مي شود. جهت تدوين مباني نظري موضوع پژوهش از روش كتابخانه‌اي و مطالعات اسنادي استفاده مي گردد. براي گردآوري اطلاعات مربوط به متغيرهاي پژوهش از صورت هاي مالي شركت هاي نمونه كه اطلاعات آن در سايت كدال و نيز نرم افزار رهاورد نوين درج شده استفاده شده است. پس از اندازه گيري متغيرهاي پژوهش، از تجزيه و تحليل رگرسيون چندگانه به كمك نرم افزار Eviews12 استفاده شد. نتايج نشان داد طولاني‌تر شدن چرخه عملياتي و نوسانات فروش منجر به كاهش كيفيت گزارشگري مالي و ارزش شركت مي‌شوند، در حالي كه اندازه بزرگ‌تر شركت با كيفيت و ارزش بالاتر ارتباط مثبت دارد. سن شركت و اهرم مالي تأثير معناداري بر كيفيت گزارشگري مالي و ارزش شركت نداشتند. اين يافته‌ها بر اهميت مديريت مناسب چرخه عملياتي و فروش و توجه به اندازه شركت در ارتقاي كيفيت گزارشگري مالي تأكيد دارند. كليدواژه:

  In recent years, earnings quality has attracted considerable attention in accounting and finance research as a key indicator for evaluating the tra  arency and reliability of financial information. This study aims to examine the impact of CEO overconfidence on the relationship between managerial ability and earnings quality in companies listed on the Tehran Stock Exchange during 2017–2023. The statistical population includes all listed companies during this period, and based on screening criteria, a sample of 141 companies was selected. The research is quantitative and descriptive-analytical, with data collected from secondary sources, including audited financial statements, explanatory notes, board reports, and the CODAL system. The study variables were extracted and calculated, and multiple regression analysis in EViews 12 was used to evaluate the relationships among them. The findings indicate that managerial ability has a significant positive relationship with earnings quality, and CEO overconfidence plays a meaningful moderating role in this relationship, reducing the effect of managerial ability on earnings quality. The results emphasize that attention to managerial behavioral traits and the enhancement of managerial ability are essential for improving the tra  arency and reliability of corporate financial reporting.

This research aims to examine the impact of adherence to professional regulations, ethics internal locus of control, and emotional intelligence on the ability to detect fraud, considering the mediating role of norms leading to reduced audit quality in the public sector. From the perspective of its objective, this research is applied, and in terms of its nature and method, it is descriptive-survey. For data collection, the questionnaire developed by Yulianti et al. (2023) was used. The statistical population of this study includes auditors employed at the Supreme Audit Court of Iran, responsible for auditing the public sector. To better cover the population, the questionnaire was distributed (both in-person and online) across the provinces of Tehran, Markazi, Kermanshah, and Fars. Following the distribution and applying simple random sampling, a total of 308 valid responses were collected and analyzed. Structural equation modeling (SEM) was used for data analysis. The results revealed that adherence to professional regulations, ethics, internal locus of control, and emotional intelligence have a positive and significant effect on reducing norms that lead to diminished audit quality in the public sector. It was also found that these variables directly enhance the ability to detect fraud, with the mediating role of norms reducing audit quality being significant. Furthermore, the significant impact of such norms on the ability to detect fraud was confirmed, highlighting the crucial importance of auditors' professional conduct. Strengthening the driving forces among auditors working at the Supreme Audit Court can lead to a reduction in behaviors that lower audit quality in the public sector and, conversely, improve the ability to detect fraud. Accordingly, it is recommended that policymakers and managers at the Supreme Audit Court focus on promoting professional adherence, providing ethical training, enhancing internal locus of control, and fostering emotional intelligence among auditors to improve audit quality and fraud detection in the public sector.

   Investor decision-making is influenced by many behavioral biases. Since there are many uncertainties in the decision-making process, risk is inherently involved in every decision, and its role is much less for investments that are influenced by behavioral biases. Therefore, investors should focus on overcoming these biases and think about the risk in investment decisions to prevent unwanted losses. However, over the past two decades, research on behavioral biases has grown significantly, and the purpose of this study was to study the mediating role of risk perception on the relationship between exploratory biases and decision-making of individual stock investors. The statistical population of the present study consisted of individual investors in the Tehran Stock Exchange, and 384 people were selected as statistical sample members using the Cochran sampling formula from among the members of the wider community, and the sample members were selected based on the simple random sampling method. The data collection tool in this study was a questionnaire and the statistical analysis of the data was done through partial least squares structural equation modeling (PLS-SEM). The findings of the study indicate that risk perception played a mediating role in the relationship between availability, agency, overconfidence, and anchoring biases with individual investors' investment decision-making, but it did not play a role in the relationship between gambler's fallacy bias and investment decision-making. The results of this study can provide valuable insights into the various behavioral biases of capital market participants and other stakeholders such as stock investors, financial advisors, and policymakers. However, in the real world, there are many other factors that can affect individual investors' investment decisions.   

   In the current research, the impact of professional doubt and independence of the auditor on the professional judgment of auditors has been studied. For this purpose, first the effect of auditor independence on professional doubt, moral sensitivity, moral judgment, moral intention and ethical action was discussed and then the effect of professional doubt on ethical sensitivity, moral judgment, moral intention and ethical action of auditors was analyzed. The current research is in the descriptive-correlational research group in terms of its practical purpose and data collection method. Also, the statistical population of the current study includes all auditors who are members of the Certified Public Accountants Society of Iran, and 375 people were selected as a statistical sample using Morgan table sampling and simple random sampling method. Structural transaction methods and PLS software were used to check the hypotheses. For this purpose, the descriptive statistics and validity and reliability of the research variables were investigated first, and then the hypotheses of the research were investigated using PLS software and the structural equation method. The results obtained in this research showed that the auditor's moral sensitivity has a significant effect on his moral judgment. Also, the auditor's moral judgment has a significant effect on his moral intention. The auditor's moral intention also has a significant effect on his ethical action, and the auditor's independence has a significant effect on his ethical decision-making. In addition, the auditor's professional doubt has a significant effect on his ethical decision-making, and finally, the auditor's independence has a significant effect on his professional doubt.

The physical effects of climate change, especially drought, are a particular threat to the survival of organizations that operate in industries that are exposed to natural conditions. Creditors consider the risks associated with drought changes to be an important oversight for companies with significant financial liabilities and longer payback periods. Many industries are vulnerable to the effects of drought; Therefore, understanding the impact of drought changes on the financial pyramid and dynamic capital structure is important. Therefore, the purpose of this research is to investigate the impact of drought risk on the dynamic capital structure of companies listed on the Tehran Stock Exchange during a period of 10 years from 1392 to 1401. 163 companies admitted to the Tehran Stock Exchange will be selected. The results of the analysis and research hypotheses show that if risk drought reduces the speed of adjustment of capital structure, then with the increasing severity of risk drought, the capital structure of companies will be reduced. On the other hand, the risk of drought causes a decrease in the reliability of companies from external sources, and as a result, a decrease in the companies financial leverage.   

   Employment, as one of the most important determining factors in the economy, plays a key role in creating economic and political stability, for this reason, paying attention to labor force employment in all countries is of particular importance.   In Iran, considering that unemployment is one of the biggest economic challenges, the employment of the workforce has become one of the main concerns of policymakers and economists in this regard, among the sectors that can play a significant role in creating employment and economic prosperity.   is a cooperative sector.   Therefore, the current study was formed with the aim of investigating the effects of the development of the cooperative sector on employment in Iran.   For this purpose, the autoregressive econometric method with asymmetric extended breaks (NARDL) has been used in the period of 1380 to 1400.   The results of the first model indicate that in the short term, the variable decreasing effect of the ratio of construction expenditures to government expenditures has the greatest positive effect on employment in the cooperative sector, and the variable increasing effect of the ratio of construction expenditures to government expenditures has the greatest negative effect on employment in the cooperative sector.   In the long term, the variable decreasing effect of the ratio of construction expenditures to government expenditures has the most positive effect on employment in the cooperative sector, and the variable decreasing effect of the ratio of the added value of the cooperative sector to the entire economy has the largest negative effect on employment in the cooperative sector.   The results of the second model indicate that in the short term, the variable decreasing effect of the ratio of construction expenditures to government expenditures has the most positive effect on the per capita employment of active cooperatives, and the decreasing effect of the variable private investment has the largest negative effect on the per capita employment of active cooperatives in the long term.   Also, the variable increasing effect of the ratio of added value of the cooperative sector to the entire economy has the greatest positive effect on the per capita employment of active cooperatives, and the variable decreasing effect of the ratio of construction expenditures to government expenditures has the greatest negative effect on the per capita employment of active cooperatives.

   Timeliness of financial reports is very important to increase the efficiency of capital markets and reduce information asymmetry. Because the delay in submitting the audit report is one of the few variables related to audit efficiency that can be seen by stakeholders. Meanwhile, there are regulatory concerns that the auditor's workload threatens the quality of financial reporting. The purpose of this research is the moderating role of financial reporting quality on the relationship between time pressure and audit report timeliness. This research is descriptive-correlational researches in terms of its purpose and is applied researches in terms of method, and in order to discover the relationships between the independent and dependent variables of the research, the mixed data regression technique (panel) was used. A sample of 120 companies was investigated by random sampling in the period of 2016 to 2021 from the companies admitted to the Tehran Stock Exchange. For this purpose, calculations and implementation of econometric tests were done using EViews software. By estimating the regression model as a panel with fixed effects, the regression coefficients were estimated and finally, the results showed that there is no significant relationship between the time pressure and the audit report timeliness. The financial reporting quality does not have a moderating effect on the relationship between the time pressure and the audit report timeliness. According to the results, it can be said that the destructive effect of the high workload of the audit partners on the audit report timeliness is not as widespread as contemporary researches have suggested.

   Managers choose different management methods in dealing with different companies, and these management methods cause changes in their basic decisions. Managers who serve on multiple boards (busy managers) are exposed to different situations of direct and indirect decision making. Multiple management increases the workload of managers, reduces the time and attention they give to each company, and causes weak managerial supervision. As a result, the purpose of this research is to investigate the effect of busy managers with an emphasis on the company's life cycle on financial decisions and company performance. Statistical analysis was done using sample data consisting of 171 member companies of Tehran Stock Exchange during the years 1393 to 1401. To test the hypotheses, regression models with the least squares estimator were used in Eviuse 10 software. The results of the hypotheses test showed that the preoccupation of the board members with the variables of cash retention, sales costs, and general obligation has a positive and significant relationship with the capital expenditures and financial performance of the company. Also, the findings indicate the moderating role of the stages of the life cycle in the relationship between the preoccupation of the board members with keeping cash; Sales expenses, general obligation; Capital expenditure and financial performance of the company.

  Tax avoidance is a form of management policy to obtain

 Abstract The users of financial statements, who are in two groups, internal and external, need financial information according to their needs and goals. Companies publish information required by users in financial reports. Published financial information must be understandable by the user, therefore financial statements must have qualitative characteristics such as comprehensibility, comparability and reliability. Therefore, the way of presenting financial information is of particular importance. The current research is done with the aim of presenting accounting information in a new format. As a result, the aim of this research is to investigate the impact of financial accounting information and infographics on the understanding of users of financial statements. The current research is in the descriptive-survey research group in terms of its practical purpose and data collection method. The statistical population of the research includes all students of Razi University, numbering 11080 people. In addition, 371 people were selected as a statistical sample using Cochran sampling and simple random sampling method. The desired data was collected through the distribution of questionnaires among students. Also, one-sample t-test and independent t-test were used to check the research hypotheses. The results obtained in the research show that students prefer the traditional format for presenting financial statements, however, the results show that in some cases (such as costs) infographics work better. In general, the accounting information provided in the infographic format has reduced the visual and real understanding compared to the traditional format.

Today, the financing of companies is one of the most challenging topics in the field of capital markets. A financial deficit is created when the cash resources needed to manage the company's affairs and pay the owners of external interests (shareholders, creditors and tax authorities) are less than the cash flows resulting from operational activities. Also, as this factor increases, companies tend to increase their debt ratio to cover the financial deficit. Therefore, according to the above, the main goal of the current research is to investigate the role of the financial deficit modifier on the relationship between the revaluation of fixed assets and external financing. The statistical population of the present study includes all companies admitted to the Tehran Stock Exchange. According to the announcement of the official website of the stock exchange organization, the number of stock exchange companies included 784 companies by the end of 2020. The statistical population is in a period of 6 years, from 2015 to 2020. According to the application of the mentioned filters in the third chapter, the number of 151 companies and 906 company-years have been selected according to the rule of systematic exclusion. To test the hypotheses, regression analysis using the composite data method has been used. The results of the research showed that there is no significant relationship between revaluation of fixed assets and external financing, but there is a significant and inverse relationship between financial deficit and external financing. Also, with the intervention of the financial deficit variable as a moderating variable, the relationship between the revaluation of fixed assets and external financing is significant and inverse.   

   In the era of knowledge-based economy and modern financial complexities, understanding how different factors affect people's financial behavior is one of the important issues in individual and social life. Financial confidence, financial knowledge and financial learning capacity as key components play a vital role in the formation of individual financial behaviors This research is designed to investigate and analyze the depth of the relationship between financial confidence, financial knowledge, financial learning capacity and people's financial behaviors with the aim of improving our understanding of the complexities of these social and economic relationships. Therefore, the main purpose of this research is to investigate the relationship between financial confidence, financial knowledge, financial learning capacity and financial behavior. The statistical population of this research includes accountants of companies in Kermanshah, Kurdistan and Hamadan provinces Research data was collected through a questionnaire according to the number of statistical population and based on Morgan's table from a statistical sample of 357 people. in this research, random sampling method was used. Hypotheses testing has been done using SmartPls3 equation structure software. The results show that financial confidence, financial knowledge, and financial learning capacity have significant relationships with people's financial behaviors. Financial confidence, as an important psychological characteristic, plays a significant role in the formation of financial behaviors. Also, financial learning capacity plays a significant role in determining people's financial behavior. But, on the other hand, the sixth hypothesis, which claimed that there is a significant relationship between financial learning capacity and financial knowledge, was not confirmed by the research data. And these results can help improve our understanding of various financial matters and financial decisions. Keywords: financial confidence, financial knowledge, financial learning capacity, financial behavior

The general purpose of this research was to present a paradigmatic model for the revival of ecotourism businesses in Chaharmahal and Bakhtiari province in the post-corona era. The approach of the current research was qualitative and applied in terms of purpose, which was carried out with the method of data base theory (grounded theory). The community under study in this research includes all experts and key informants in the field of the subject under study, such as experts, experts and planners, and experienced ecotourism business owners with relevant educational qualifications in the field of the subject under study at the level of Chaharmahal province and It was Bakhtiari. The sampling method of the current research was purposeful and theoretical. In this research, theoretical saturation was obtained by interviewing 30 experts. In order to analyze the data, a three-stage pattern of open, central and selective coding was used. Based on the results of the interviews, there are 181 concepts and 21 categories describing causal conditions with 5 categories (including economic-financial factors, educational factors, mental-psychological factors, technical-infrastructural factors and sanitary-health factors), background conditions with 2 categories (including managerial factors and marketing-advertising factors), conditions An intervention with 4 levels (including environmental factors, legal factors, social factors and support factors), the phenomenon of "revival of ecotourism businesses in Chaharmahal and Bakhtiari province in post-corona" with 4 concepts, effective measures in revitalizing ecotourism businesses in Chaharmahal and Bakhtiari province with 4 >KeyWords: Revival of businesses, Tourism, ecotourism accommodations, Post-corona era. The general purpose of this research was to present a paradigmatic model for the revival of ecotourism businesses in Chaharmahal and Bakhtiari province in the post-corona era. The approach of the current research was qualitative and applied in terms of purpose, which was carried out with the method of data base theory (grounded theory). The community under study in this research includes all experts and key informants in the field of the subject under study, such as experts, experts and planners, and experienced ecotourism business owners with relevant educational qualifications in the field of the subject under study at the level of Chaharmahal province and It was Bakhtiari. The sampling method of the current research was purposeful and theoretical. In this research, theoretical saturation was obtained by interviewing 30 experts. In order to analyze the data, a three-stage pattern of open, central and selective coding was used. Based on the results of the interviews, there are 181 concepts and 21 categories describing causal conditions with 5 categories (including economic-financial factors, educational factors, mental-psychological factors, technical-infrastructural factors and sanitary-health factors), background conditions with 2 categories (including managerial factors and marketing-advertising factors), conditions An intervention with 4 levels (including environmental factors, legal factors, social factors and support factors), the phenomenon of "revival of ecotourism businesses in Chaharmahal and Bakhtiari province in post-corona" with 4 concepts, effective measures in revitalizing ecotourism businesses in Chaharmahal and Bakhtiari province with 4 >KeyWords: Revival of businesses, Tourism, ecotourism accommodations, Post-corona era.   

Gender diversity on the board has become more important in recent years. Female managers choose a much shorter debt maturity structure compared to their male counterparts. Financing decisions have an important place in corporate finance literature. According to studies, the presence of women in the management fields of companies, especially in the board of directors and audit committees, has grown significantly in recent years. According to the above, the main goal of the research is to study the role of the debt maturity structure in influencing the gender diversity of the board members on financing decisions. The research method is practical in terms of purpose. In terms of logic, it is deductive-inductive. It is temporary in terms of time. It is little in terms of data type. In terms of the implementation method, it is a descriptive survey, and the research method is causal and retrospective in terms of the relationship between the variables. The statistical population of the research consists of the companies accepted in the Tehran Stock Exchange in a period of five years (2018-2022); Of the 784 companies admitted to the stock exchange, 145 companies were selected as samples using the systematic elimination method (screening). Research results show that; There is a significant relationship between gender diversity of board members and financing decisions. Also, debt maturity structure has a significant effect on the relationship between gender diversity of board members and financing decisions. the results showed that; Understanding how gender diversity affects corporate decisions has become important as the number of female executives increases. Also, socially conscious corporate policies, such as gender diversity, interact to influence key corporate decisions. By choosing a firm's debt maturity structure, managers not only determine firms' financing decisions, but also determine the extent of external monitoring by financial markets based on the frequency of debt refinancing. It is expected that the influence of female managers on the choice of debt structure will be different than that of male managers because there are inherent differences in psychology (assurance and risk tolerance) and ethics (tra  arency and extracting private interests). Female managers choose much shorter debt maturity structures than their male counterparts. Female managers are more aligned with shareholders' interests because they choose a higher proportion of short-term debt after controlling for other determinants of debt maturity structure.   

   Abstract Due to its historical, natural and cultural attractions, Iran has pristine and unique grounds for the development of tourism. Therefore, the current research was conducted with the aim of designing and evaluating a model for the development of ecotourism internet businesses with a mixed approach. The study population of this research in the qualitative part included all the experts in this field and the statistical population in the quantitative part was the owners of eco-tourism businesses active in the Instagram social network. The participants in the qualitative section were selected using the targeted sampling method in the number of 20 people, and in the quantitative section, they were 185 people, of which 150 responded. In order to collect data in the qualitative part, a semi-structured interview was used. The interviews were finally categorized in the form of 116 codes in 14 subcategories and 5 main categories using the three-step coding method; And then, in the quantitative part, the researcher-made questionnaire was divided among the statistical sample of the quantitative part after validation. Then, using the structural equation model and Amose22 software, the model extracted from the qualitative part was validated. The findings showed that in the category of causal conditions, there were sub-categories of factors related to platform, content and access, also in the category of contextual conditions, there were sub-categories of technological and executive factors, and also in the category of intervening conditions, there were sub-categories of policy, legal, cultural and social. And the categories of strategies, including improving financial activities, improving technological promotion, improving customer-oriented strategies, and the categories of consequences, including job productivity, continuity of communication with customers, all have a direct impact on the ecotourism internet business development model. In the quantitative part, the identified categories were able to explain about 36% of the variance of the dependent variable. Attention and planning to improve the identified variables for ecotourism business owners can improve these businesses. Keywords: active e-businesses, tourism industry, social networks.. Abstract

  In recent decades, attention has been paid to financial and investment issues as one of the controversial topics in the field of economics and financial administration. The purpose of the present study is to investigate the moderating role of financial socialization and lack of self-control on the relationship between financial literacy and saving behavior on investment awareness. The current research method is a descriptive-survey of applied and correlational type. In order to collect the theoretical bases of information regarding the explanation of the literature of the research subject, the library method and documentary studies were used. The tool of data collection in the present study was a questionnaire.The statistical population of this research includes master's and doctoral students in the fields of accounting, management and economics in the western region of the country, the number of the statistical population is unlimited, Morgan's table was used to estimate the sample size, and 385 people were selected as a statistical sample. Also, random sampling method was classification. Also, hypothesis testing has been done using SmartPLS equation structure software. According to the research results, it was found that there is a significant relationship between financial literacy and investment awareness. Also, the research results showed that there is a significant relationship between saving behavior and investment awareness. On the other hand, the hypotheses regarding the effect of financial socialization on the relationship between financial literacy and investment awareness, as well as on the relationship between saving behavior and investment awareness, were not confirmed. Also, lack of self-control does not have a significant effect on the relationship between financial literacy and investment awareness, but lack of self-control has a significant effect on the relationship between saving behavior and investment awareness. These results can help managers and decision-makers in promoting financial awareness and universities and educational centers in providing practical educational and consulting programs

   Today, due to the expansion of government duties, the need for financial resources has increased. In most countries, especially developed countries, tax revenues are one of the important pillars of financing public expenses and economic development, and its role in the country's budget cannot be ignored. Since individuals in society seek to reduce costs and maximize their profits, it is necessary for the government to provide strategies and methods to simplify tax procedures and requirements in order to increase tax revenues in society. One of these strategies is training taxpayers. The purpose of this research is to study the role of electronic education, print media and tax sensitization programs in tax compliance of taxpayers. This research is an applied research in terms of purpose and a descriptive research in terms of data collection method. The statistical population of this research includes all auditors, chief auditors, and general auditors of the Kermanshah Tax Affairs Department, using Cochran's formula, 227 people were selected by simple random sampling and information was collected by distributing questionnaires. The results of hypothesis testing using chi-square test in    software have shown that there is a positive and significant relationship between taxpayer training and increasing tax compliance. Also, using exploratory factor analysis, among the 20 available variables, 4 factors were identified as the most important factors affecting tax compliance, and then we ranked these factors using Friedman's test. According to the Friedman test, the highest average rank belongs to electronic education, tax payment sensitization programs, face-to-face education and print media, respectively.

  The ability to understand and manage financial concepts is of particular importance for every person, because it has a significant impact on people's financial and economic behavior. One of the basic factors in this field that plays a very important role is financial literacy, which refers to the ability of people to understand and optimally manage financial and tax issues. The purpose of this research is to investigate the role of financial literacy and having credit conditions in accessing bank credits and improving financial performance. The method of descriptive-survey research is applied and correlational. Library method and documentary studies were used in order to collect the theoretical bases regarding the explanation of the literature of the research topic. The tool of data collection in the present study was a questionnaire. The statistical population of this research includes CEOs of micro, small and medium companies in Kermanshah province, which were about 847 people according to the surveys conducted by the organization of industry, mining and trade of Kermanshah province and Iran's industrial information database. Also, according to the number of the statistical population based on Morgan's table, the number of the research sample was determined to be about 260 people. Stratified random sampling method is used. Hypotheses testing has been done using equation structure software. Based on the results of the studies, financial literacy has a significant relationship with access to bank credits and the performance of micro, small and medium enterprises. In addition, there is a significant relationship between credit conditions and access to bank credit. On the other hand, there is no significant relationship between credit conditions and the performance of micro, small and medium companies. But there is a significant relationship between access to bank credit and the performance of micro, small and medium enterprises. In general, the results show that financial literacy and access to bank credit can play an important role in the financial performance of companies, while credit conditions alone may not have much impact on the financial performance of companies. Keywords: financial literacy, credit conditions, bank loans, financial performance

   Investment is one of the main elements of evaluating the economy of any country. The growth of the capital market in any country is a symbol of the growth of its economic situation. An investment is valuable when both investors and investors benefit from this action. . This requires knowledge of the future status of the companies in the market. When the capital market has continuous profits, investors are also attracted to it, therefore   the criterion of future profit is one of the indicators of valuable investment.The continuation of future profits is also dependent on risk components and growth opportunities as well as cash flow. The coefficient of reaction of future profits can predict the continuation of future profits with the help of current stock returns and solve the concerns of investors.The current research is descriptive in terms of purpose, in terms of practical orientation, in terms of quantitative approach and retrospective in terms of time. In this research, the method of selecting the companies is based on systematic exclusion rule, and a total 120 Tehran stock exchange companies are studied in the period from 2015 to 2022. to test the hypotheses of the research, establishing the classical assumptions of regression has been used. The results obtained from this research show that systematic risk has a significant and direct relationship with the reaction coefficient of future profit. Also, working capital as a mediating factor has a significant effect on the relationship between systematic risk, operating cash flows and growth opportunities.

AbstractBehavioral finance is one of the key topics in the field of finance and behavioral economics, which is particularly attractive for scientific and practical research. One of the determining factors of market movements is the sentiments of investors. In this context, it is important to study the role of behavioral biases in shaping investors' decisions and its impact on market efficiency. The current research seeks to find the effect of the most important behavioral biases, including the effect of tendency and herd behavior, considering the factor of risk perception on investors' decisions. The data of this research was collected through a questionnaire that was distributed among 384 stock market investors, also partial least square (PLS) method was used to analyze the data. The results showed that the effect of desire, herd behavior and risk perception have a positive and significant effect on investment decisions. Also, there is a negative and significant relationship between the effect of willingness and risk perception, finally it was found that herd behavior also has a significant effect on risk perception. In general, these results emphasize that behavioral and cognitive factors have an important impact on investment decisions and this point can be used in the analysis and prediction of financial and investment behaviors.   

   Comparative comparison of performance evaluation models of agricultural and livestock companies in Kermanshah province and presentation of optimal performance evaluation model Abstract Objective: The evaluation process is one of the most important processes that every collection needs to ensure its survival and to know the quality of its performance and accurate implementation of its programs. In this regard, the current research was conducted with the aim of comparative comparison of performance evaluation models and providing the optimal performance evaluation model. Research Methodology: The research was conducted with a qualitative and documentary method. In order to achieve the objectives of the research, first by studying the selected texts and document review of researches related to common performance evaluation models, the main indicators and components intended to evaluate the performance of organizations and companies were categorized, then for each of the performance evaluation models, the indicators and components of that model It was evaluated and compiled, and finally, based on the obtained indicators, performance evaluation models were compared. Data analysis methods were thematic analysis and descriptive statistical indicators. Results: The results obtained from the research showed that among the performance evaluation models, the balanced evaluation model is a more comprehensive and optimal model and provides more complete results and more components for a comprehensive and correct evaluation of the performance of companies and organizations compared to other models. Conclusion: According to the obtained results, it can be said that among the performance evaluation models, the balanced evaluation model is the most optimal and efficient model for performance evaluation in agricultural and animal husbandry companies. Keywords: performance evaluation, Balanced Score Card, comparative comparison

Small and medium-sized businesses play a significant role in the country's econ today. Considering their substantial capacity and their substantial contribution to tax payments, tax evasion in these businesses will have a considerable impact on tax revenues. Therefore, identifying the factors influencing tax evasion among this group of economic actors is essential for the country's tax system. Given the aforementioned points, the objective of this study is to identify the factors affecting tax evasion among the owners of small and family businesses in the western provinces of the country. This research is of applied nature and employs a correlational research design. The statistical population of the study consists of tax filers of small and family businesses in the western provinces of the country (Lorestan, Kermanshah, Hamadan, Kurdistan, Ilam) in the year 2023. The sampling method used is accessible random sampling from the statistical population. The necessary data were collected using a questionnaire and analyzed using structural equation modeling. The results of the structural equation modeling indicate that ethical commitment, tax knowledge, and tax fairness have a negative impact on taxevasion. On the other hand, taxpayers' attitudes and mental standards have a positive impact on tax evasion. The findings of the research suggest that identifying.the factors influencing tax evasion can help implement necessary reforms and measures to prevent and reduce its growth, and enhance the efficiency of the tax system.  

  چكيده : يكي از مهمترين موضوع هاي حسابداري كيفيت افشا و عوامل تأثيرگذار بر آن است. طبق مبناي نظري بهبود كيفيت افشا عاملي براي كاهش عدم تقارن اطلاعاتي و به­ تبع آن كاهش هزينه هاي نمايندگي ميان سهامداران و مديران مي­باشد. هدف اين پژوهش بررسي تأثير تخصص حسابرس بر رابطه بين پاداش مديران و كيفيت افشا در گزارشگري مالي است. با توجه به اهميت كيفيت افشا جامعه آماري اين پژوهش، كليه شركتهاي پذيرفته شده در بورس اوراق بهادار تهران در طي سالهاي 1395-1399 است. در اين راستا پس از بررسي توصيفي اوليه متغيرهاي پژوهشي با كمك دو فرضيه، از مدل هاي رگرسيوني چند متغيره با داده هاي تركيبي استفاده شده است. باتوجه به اينكه افشاي به موقع و مربوط به ذينفعان در تصميم گيري هاي آنها مي­تواند كمك كند و همچنين در اين راستا كه پاداش مديران ارشد ميتواند مرتبط با افشا باشد يا خير، نتايج پژوهش حاضر ميتواند به قانون گذاران و استفاده كنندگان در مورد كيفيت افشا در گزارشگري مالي رهنمون دهد. نتايج حاصل از يافته‌هاي پژوهش حاكي از آن است كه بين پاداش مديران و كيفيت افشا رابطه‌ي مثبت و معنا دار وجود دارد و در اين ميان نقش تعديلي تخصص حسابرس بر رابطه‌ي بين پاداش مديران و كيفيت افشا تأثير معنا دار ندارد. كليدواژه­ها :   تخصص حسابرس ، پاداش مديران ، كيفيت افشا ·   چكيده : يكي از مهمترين موضوع هاي حسابداري كيفيت افشا و عوامل تأثيرگذار بر آن است. طبق مبناي نظري بهبود كيفيت افشا عاملي براي كاهش عدم تقارن اطلاعاتي و به­ تبع آن كاهش هزينه هاي نمايندگي ميان سهامداران و مديران مي­باشد. هدف اين پژوهش بررسي تأثير تخصص حسابرس بر رابطه بين پاداش مديران و كيفيت افشا در گزارشگري مالي است. با توجه به اهميت كيفيت افشا جامعه آماري اين پژوهش، كليه شركتهاي پذيرفته شده در بورس اوراق بهادار تهران در طي سالهاي 1395-1399 است. در اين راستا پس از بررسي توصيفي اوليه متغيرهاي پژوهشي با كمك دو فرضيه، از مدل هاي رگرسيوني چند متغيره با داده هاي تركيبي استفاده شده است. باتوجه به اينكه افشاي به موقع و مربوط به ذينفعان در تصميم گيري هاي آنها مي­تواند كمك كند و همچنين در اين راستا كه پاداش مديران ارشد ميتواند مرتبط با افشا باشد يا خير، نتايج پژوهش حاضر ميتواند به قانون گذاران و استفاده كنندگان در مورد كيفيت افشا در گزارشگري مالي رهنمون دهد. نتايج حاصل از يافته‌هاي پژوهش حاكي از آن است كه بين پاداش مديران و كيفيت افشا رابطه‌ي مثبت و معنا دار وجود دارد و در اين ميان نقش تعديلي تخصص حسابرس بر رابطه‌ي بين پاداش مديران و كيفيت افشا تأثير معنا دار ندارد. كليدواژه­ها :   تخصص حسابرس ، پاداش مديران ، كيفيت افشا   

  Organizational capital is a codified, integrated and

  ميزان سرمايه گذاري شركت‌ها ميتواند ناشي از عوامل متعددي باشد. يكي از اين عوامل جريان وجوه نقد شركت و در واقع ميزان منابع مالي در اختيار براي تامين مالي پروژه‌هاي جديد است. اينكه تأمين مالي سرمايه گذاريهاي جديد در شركت از چه طريقي انجام شود؛ متأثر از تصميم‌هاي مديريت است ولي به‌طوركلي به نظر ميرسد كه هر چه جريانات وجوه‌نقدي شركت بالاتر باشد، ميزان سرمايه‌گذاريهايش افزايش يابد. هدف اين پژوهش بررسي رابطه خوش‌بيني مديريتي و حساسيت سرمايه‌گذاري جريان نقدي با نقش هزينه نمايندگي است. جامعه آماري پژوهش شركت‌هاي پذيرفته شده در بورس اوراق بهادار تهران و نمونه مورد مطالعه، شامل 140 شركت پذيرفته شده طي سال‌هاي 1395 تا 1399 است. روش پژوهش توصيفي و از نظر ارتباط بين متغيرها تركيبي از علي-همبستگي است و از نظر هدف كاربردي است. براي پردازش و آزمون فرضيه¬ها از روش رگرسيوني و داده‌هاي تابلويي و همچنين مدل اثرات ثابت استفاده شده است. نتايج به‌دست آمده حاصل از تجزيه‌وتحليل فرضيه‌ها نشان داد كه خوش‌بيني مديريتي با حساسيت سرمايه‌گذاري جريان نقدي رابطه مثبت و معناداري دارد و هزينه‌هاي نمايندگي بر رابطه بين خوش‌بيني مديريتي و حساسيت سرمايه‌گذاري جريان نقدي تأثير مثبت و معناداري دارد. با توجه به نتايج پژوهش به مديران شركت‌ها پيشنهاد مي‌گردد كه به‌منظور كاهش هزينه نمايندگي، زمينه بهبود شفافيت اطلاعات و رقابتي شدن ارائه محصول خود را فراهم آورند و در صورت‌هاي مالي از خدمات حسابرسان متخصص براي اطمينان دادن به ادعاهاي خود استفاده كنند.

   Institutional investor Massive behavior and audit quality       Auditing with quality plays a great role in reducing information asymmetry and, as a result, reducing agency costs. In other words, by providing suitable conditions for providing quality information to users, auditors provide the necessary background to control the optimistic behavior of managers. Therefore, a strong regulatory mechanism prevents managers from using cash resources in low-return investments. The purpose of this investigation is the relationship between mass behavior of institutional investors and audit quality. The statistical research population of companies admitted to the Baghdad Stock Exchange and the studied sample includes 80 admitted companies during the years 2017 to 2021. The research method is descriptive and correlational in terms of the relationship between variables, and it is practical in terms of purpose. The regression method and panel data as well as the fixed effects model were used to process and test the hypotheses. The results of the hypothesis analysis showed that the collective behavior of institutional investors has a negative and significant relationship with the auditor's tenure, the collective behavior of institutional investors has a negative and significant relationship with the size of the auditing firm, and the collective behavior of institutional investors has a negative and significant relationship with the auditor's expertise in the industry. Keywords: collective behavior of institutional investors, auditor's expertise in the industry, auditor's tenure

   Risk information play an important role in making the right decision and evaluation of the company. The purpose this study is to investigate the impact of Business Strategy on Risk Disclosure.This research is a descriptive- correlation research and can be considered as an applied one.The statiscal population of the study includes companies listed in Tehran Stock Exchange from 2016 to 2020. sampling is based on systematic removal method and 69 ompanies have been selected as sample size. Multivariable regression and panel data are used for analyzing the variables. risk disclosure data was collected by content analysis of annual reports of companies. Results show a firm’s business strategy is a determinant of the amount of risk factor information in the annual report. The results showed that there is significant and positive relationship between prospector strategy and risk disclosure. Firms with an innovation-oriented prospector strategy report more about their risk factors than firms with an efficiency-oriented defender strategy. Also there is a significant and negative relationship between defender strategy and risk disclosure. Therefore, it can be said that defender companies disclose less risk in their annual report. Among the control variables of the research, firm size and systematic risk have an effect on the amount of risk information disclosed in annual reports.The results of research hypotheses are consistent with the research of (Weber and Musig,2022) which showed that there is a significant and positive relationship between prospector strategy and risk disclosure, and a significant and negative relationship between defender strategy and risk disclosure.

توجه به نظام مالياتي چه در زمين? قوانين و چه در زمين? سازماندهي مورد نياز با هدف تأثيرگذاري بر جهت‌گيري بلندمدت اقتصادي، تأمين مخارج دولت و درنهايت كمك به تحقق استراتژي توسعه اقتصادي، لازم و ضروري است. در اين ميان، بهره‌گيري مؤثر از عنصر منابع انساني شاخصه‌اي است كه توسعه اقتصادي بدون آن امكان‌پذير نيست و با توجه به عوامل سازماني مي‌توان كشور را با تكيه‌بر درآمدهاي مالياتي به‌طور مناسب اداره نمود. درواقع بهره‌وري نيروي انساني سازمان‌ها يكي از ويژگي‌هاي جوامع پيشرفته امروزي است. منابع انساني، مهم‌ترين عامل تعيين‌كننده در حركت صحيح سازمان به سمت اهداف سازماني مي‌باشد. يكي از عمده‌ترين دغدغه‌هاي مديران در سطوح مختلف سازمان، چگونگي ايجاد بستر مناسب براي كاركنان است تا آن‌ها با مسئوليت‌پذيري و احساس تعهد وظايف خود را به‌درستي انجام دهند و عملكرد بهينه داشته باشند. صلاحيت و رضايت شغلي مي‌تواند يكي از عوامل مهم و تأثيرگذار در عملكرد كاركنان هر سازماني باشد. منظور از رضايت شغلي يك نوع لذت و احساس مثبت نسبت به كار است كه آن هم تابعي است از رابطه   بين آنچه فرد از شغل انتظار دارد و آنچه شغل به فرد ارائه مي‌دهد. با توجه به اهميت نيروي انساني در موفقيت سازمان‌هاي امروزي، اين پژوهش با هدف بررسي رابطه‌ بين صلاحيت شغلي و رضايت شغلي مميزان مالياتي با قدرت ماليات ستاني سازمان امور مالياتي كشور و همچنين بررسي اين رابطه در حضور محدوديت و فشار زماني صورت گرفته است؛ از طرفي جامعه آماري اين پژوهش شامل كل مميزان مالياتي در سال 1399 مي‌شود كه به‌صورت تصادفي انتخاب ‌شده‌اند و درنهايت 348 نمونه به‌منظور آزمون فرضيه‌ها انتخاب گرديده است. نتايج آزمون فرضيه­ها نشان داده است كه بين صلاحيت شغلي و رضايت شغلي مميزان مالياتي با قدرت ماليات ستاني سازمان امور مالياتي كشور رابطه معنادار و مثبتي وجود دارد. همچنين مشاهده گرديده است كه صلاحيت شغلي و رضايت شغلي مميزان مالياتي در حضور فشار زماني بر قدرت ماليات ستاني اثر معنادار و منفي دارند

reputation is a concept that all stakeholders of the company benefit from its benefits and its impact on all components of the organization is visible and reviewed ; on the other hand , increasing the complexity of business in different fields and the number of factors affecting the operation , they face different risks and thus investment in them will be risky . therefore , the purpose of this study was to investigate the relationship between risk management quality and company reputation ; further testing is performed to investigate the relationship between audit committee characteristics and the ratio of outside members of board with company reputation. the statistical population of this study is all companies accepted at tehran stock exchange during the 1392 to 1397 after the application of the screening consists of 84 companies . in this study , logistic regression has been used due to data type and limitation in achieving them . based on the logit model , there is a positive and significant relationship between risk management and company reputation . On the other hand, other findings indicate that among the characteristics of the audit committee (size of the audit committee, the ratio of independent managers and the degree of diversity in the educational background of managers in the audit committee) between greater diversity in the educational background of managers in the audit committee at 95. 0 has a significant and positive relationship with the company's reputation; in this regard , there is a meaningful relation between the ratio of outside members and board reputation . the findings also indicate that the quality management quality of the company has a positive and significant effect on the relationship between audit committee characteristics ( audit committee size , independent directors ratio and amount of variation in the board of directors in audit committee ) and company reputation .   

such as auditors ' rotation   

   Abstract Earning response coefficients measure the abnormal return on stock In response to unexpected earnings of the publishing company. Investors invest according to available information among financial statement. Good news cause positive reaction (emotionalize of Investors) and bad news cause negative reaction (emotionalize of Investors) toward the stocks. Since first published research regarding to Earning response this is the most important orientation that was studied about financial accounting about explain and Identification the factors effecting among component regarding quality of auditing in relation between emotions of investors and earning response coefficients To various company.so the aim to the   present research review relation between emotions of investors and earning response coefficients and Also review effect quality of auditing to this relation. For testing the hypothesis of this research a number of 70 companies in time frame 1390-1396 with the Sampling Systematic Removal Method were reviewed. For each company several financial years was selected those overall Included 490 financial years. The present research in order to demonstrate the power of explains   variables and also in order to reviewing the variables importance, first in the section of deduction statistics, For testing of the research hypothesis on the basis of econometric model, used of regression analysis consider the supposition of >Keywords: Audit quality, Emotions of investors, Profit response coefficient

  Reports and financial statements are the most important components of the management system; However, with the growing information needs of financial reporting preparers and business units, it seems that the presentation of financial statements in a traditional way can not meet the needs of users. In this regard, a new topic called integrated financial reporting has been raised globally. The purpose of integrated financial reporting is to provide quality, comprehensive and concise information to stakeholders and users of financial statements. There are eleven components to an integrated financial report that include "reporting and identifying innovative practices, targeted investments, rewards and benefits, governance structure, risk management, reciprocity, balanced scorecard, compliance with legal and ethical standards, simplification of financial operations and reporting, and establishment." Communication with users and reporting the financial situation and stability of the company. In fact, integrated reporting is a learning curve for business units and participation in creating shared value between producers and users, and until this is achieved, integrated reporting will continue to be challenging and stakeholders will not be able to effectively evaluate performance. This study aims to compare the expectations of producers and users of integrated financial statements. The present study is a questionnaire that used Cronbach's alpha to ensure its reliability and the obtained number is 0.817. To determine the statistical sample size, Cochran's formula was used considering the size of the unknown population and 345 people were determined. Finally, 155 questionnaires from suppliers and 190 questionnaires from users were collected. Data were analyzed by    software using Kolmogorov-Smirnov, Independent T-samples, Human-Whitney, Analysis of variance and Tukey and Friedman statistical tests. The results show that between the views of the two groups on the components of the results show that in relation to the components of reporting and identifying innovative methods, targeted investments, rewards and benefits, governance structure, risk management, interaction, balanced scorecard, compliance with legal standards and Ethical, communicating with users and reporting the financial situation and stability of financial services There was no significant difference between the expectations of suppliers and users, but there is a significant difference between the two groups in terms of simplifying financial operations and reporting. Keywords: Traditional Financial Reporting, Integrated Financial Reporting, Preparers and Users of Reports, Expectations

  tax avoidance is described as valuable activity The wealth transferred from the government to the Shareholders and Payment of corporation tax limit, On the other tax avoidance can create a shield for deviation Directors interests. The main objective of this research Identify the relationship betwee   Corporate governance mechanisms such as financial expertise and independence of the Board of Directors as well as managerial incentives and tax avoidance in the company is listed on the Tehran Stock Exchange. For this purpose, the difference between accounting profits and taxable profits to tax avoidance is used as a benchmark. To test the hypothesis of generalized least squares (GLS), and the panel data has been used. Study findings 58 companies during the years 2009 to 2014 show a significant relationship between financial expertise of the Board and there is no tax avoidance, In addition, the results suggest that the proportion of independent directors also had no significant effect on tax avoidance. This result could indicate poor performance of non-executive members of the board of directors and financial expertise as corporate governance is one of the tools. The results of this study showed there is a significant negative correlation between the Delta portfolio of equity and tax avoidance. This negative correlation suggests that managerial incentives due to stock price changes can affect a companys tax avoidance. In addition, these results suggest that managerial incentives due stock return volatility change had no significant effect on tax avoidance.

  In this study, the effect of financial statements informativeness on the components of intellectual capital in Tehran Stock Exchange between 1389-1394 is examined. Ohlson’s model is used for measuring financial statements informativeness and Palic’s intellectual capital value added coefficient is used for measuring the components of intellectual capital. Statistical sample of this study includes 474 year-firm data that has been processed by Excel software and then analysed by Eviews, Sata, and Minitab softwares. Multivariable regression and panel data are used for analyzing the variables. The results of the study showed that financial statements informativeness doesn’t have a negative and significant effect on intellectual, structural, and communicational capital. Also, as expected, the firm’s growth had a positive and significant effect on intellectual capital components. Contrary to expectation, financial leverage had a negative and significant effect on intellectual capital components.

  CEO in implementing business applications have the ability to choose different management strategies; each of these methods will lead to different cash flows. The performance of management, needs to choose the optimal strategies that lead to the highest expected value of the company. But sometimes managers for various reasons, the enterprise value-creating strategies, to seek solutions that improve short-term performance, rather than focusing on long-term goals and create the most value expected by choosing the best solution. We study the impact of the stock liquidity and the CEO tenure on managerial short- termism in companies listed on Tehran Stock Exchange. Our sample consists of about 55 companies listed on the Tehran Stock Exchange during the years 2011-2016. We use panel data to test the hypotheses. We found firms with liquid stocks engage in less managerial short-termism; but did not find a significant impact of institutional shareholders on stock liquidity-managerial short-termism. As we expect, observed a significant negative impact of CEO tenure on managerial short-termism. Moreover, institutional shareholders intensifies the relationship between CEO tenure and managerial short-termism. So it can be expected that with increasing stock liquidity, managers spend more money in their research and development expenditure. According to the research findings, expected the managers with more tenure increase R&D investments.

تاثير آموزش حسابداري و تجربه كاري بر هوش هيجاني ( مطالعه موردي   دانشگاه رازي)

    Abstract  The trade credit is regarded as one of the most important sources of short-term financing. Several factors may influence the level of trade credit, among which the most important is the quality of accounting information. In addition, one of the qualitative characteristics of accounting information is conservatism which is considered as an efficient mechanism in financial reporting and conservative firms can support more effectively the interests of the creditors. This study aimed to investigate the effect of conservative accounting on the trade credit as well as the mediating role of restrictive monetary policy between the conservatism and the trade credit. Therefore, two main hypothesis were developed in order to examine the matter. In the present study, the Giuli and Hin Model was used in order to assess the unconditional conservatism, and Khan and Watts Model was used in order to assess conditional conservatism. The data used in this study included a combined sample of 57 firms of Stock Exchange members for the time period of 2007 to 2014. The multivariate linear regression was also used for data analysis and hypothesis test. The results of the study revealed that, in the studies period, there is a positive significant relationship between the unconditional conservatism and the trade credit while there is no significant relationship between the conditional conservatism and trade credit. In addition, the findings obtained from the present study suggested that there is a positive significant relationship between the conservatism and the trade credit through the restrictive monetary policy. It can be therefore expected that restrictive monetary policy may result in reduced trade credit during the given period. Consequently, the creditors would become hesitant to grant credit, due to the   economic environment which leads to the fact that they act conservatively. In such circumstances, the firms acting conservatively can receive more credits. Keywords: Unconditional Conservatism, Conditional Conservatism, Trade Credit, Monetary Policy

    AbstractThe purpose of this study is to investigate the influence of audit committee Effectivene   base. Based on analysis   of three   components   independent , experiance and expertise. The effect of three independent variables, experimental and expertise of the members of the Audit Committee on the timeliness of financial reporting.The purpose of this study is to examine the association between audit committee effectiveness and timeliness of reporting. Audit committee is generally seen as an important component of a ?rm’s overall corporate governance structure. oversight of ?nancial reporting Timely release of corporate ?nancial report has long been recognized as one of the qualitative attributes of ?nancial reporting. It may be expected that the audit committee, through its monitoring function.The study’s initial sample comprises based on ,listed on 70 ?rms the Iranian Securities Exchange with available data during a period (2013–2015).Empirical results of multiple regressions reveal that audit committee independence members are positively associated with timeliness of financial reporting.Results indicate that audit committee members with financial expertise and audit committee experience are not associated with timeliness of financial reporting.Results suggest that legislation mandating audit committee independence are effective also in improving the timeliness of financial reporting.This result suggests that audit committee effectiveness is likely to enhance the quality of financial reporting and timeliness of financial reporting.  Key Word : independent , experiance , expertise audit committee, timeliness of financial reporting