
Accounting And Auditing ReviewUniversity of Tehran | UT
Accounting And Auditing Review
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28
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Introduction
Skills and Expertise
Publications
Publications (28)
Objective: Corporate sustainability, focused on the environment, society, and governance (ESG), has garnered global attention from investors and observers. In recent decades, a new form of investment, known as "sustainability investment," has attracted interest from companies, institutional investors, and social advocacy groups. This research aims...
Objective: One of the recent debates in the banking system is whether the bank opacity is an optimal approach or not. On one side, the bank opacity is known as an important factor to banking crisis as it prevents users to better analyze the banks. On the other hand, the bank transparency as the opposite side of bank opacity may end in spreading fin...
Objective: This study was conducted to investigate the exploratory factor analysis of the challenges and obstacles of the implementing IFRS in Iran from the point of view of CFOs of the listed companies, banks and insurance companies. Methods: The research method is descriptive and exploratory. The data of this study was collected from 127 people a...
Objective: The purpose of this study is to try to understand the emergence and development of Academic accounting in Iran and the role played by Iranian universities in this regard, as well as how to develop Academic accounting education in Iran and finally compare the development of Academic accounting teaching with countries in the region and the...
Objective: This study investigated the effect of effective tax rates and the quality of corporate governance on tax evasion and corruption by using financial variables. Methods: Multiple regression model was used to examine research hypothesis .Data was selected by referring to the financial statements and explanatory notes of the companies listed...
Objective: This research aims to investigate the effect of quality costs on firm brand equity and ditto how green innovation affects the relationship.
Methods: The period of study is from 2009 to 2020 and the selected sample consists of 104 companies listed in Tehran Stock Exchange. To measure the quality costs, the modified quality balance has bee...
Objective: The purpose of this study is to test the use of visual financial ratios to predict the bankruptcy of companies using a convolutional neural network and compare it with traditional models. Methods: The research period was 2009 to 2018. The sample companies have been selected from the ones which were listed on the Tehran Stock Exchange in...
Objective: The purpose of this study is to investigate the relationship between the position of companies in the social network of Iranian stock market companies and accrual earnings management. Methods: This research is a quantitative research based on the type of data collected and analyzed. The statistical population is all the companies in the...
Objective: Wrongdoing consumes a lot of resources in years and harms companies in many ways. Based on other developed countries experiences, improving and developing whistle blowing is one of the effective and best ways of preventing and detecting wrongdoing activities. The whistle blowing describes the action of a worker disclosing (internally or...
Objective: The weaknesses of economic theories in explaining individual judgment and decision making (JDM) has led to the development of psychological theories. Our paper examines the effect of past debt financing (for purchasing an asset) on managers' decisions about keeping or replacing an asset. We also study the possibility of costly decision e...
Objective: The aims of this study is to propose an appropriate model for identifying and classifying the factors affecting the pricing of the accounting information quality in Iran, further provide strategies for improving the contribution of the accounting information into the Iranian capital market. Methods: In this research, thematic analysis me...
Objective: Low balling is one of the major challenges of the auditing profession. Low balling can be unintentional (the phenomenon of the winning curse) or consciously as intentional behavior to enjoy future benefits. The present study focuses on the winner's curse phenomenon. The purpose of this study is to investigate the effect of the winner's c...
Objective: Existence of high quality and comparable information is an effective factor in increasing investors' confidence in the optimal allocation of resources in the form of investment decisions and financing. In this regard, one of the external factors affecting the quality of financial reporting is the social attitude of companies to ensure th...
Objective: This study aims to provide a dynamic model based on accounting and economic variables, considering the affectability of managers' decisions from cognitive biases. The neglected point in accounting studies is investigating the amplifying or alleviating effect of managers' cognitive biases on the extent of affectability of companies from u...
Objective: Accounting conservatism, as a factor that leads to the timely identification of bad news and the delay of good news, is able to control and to some extent reduce the investor sentiment. Therefore, it is expected that with the change in the level of the investor sentiment, the level of accounting conservatism will also change. However, th...
Objective: The aim of this study is to investigate the effect of equity financing and ownership type on the relationship between dividend policy and financial reporting quality of listed companies in the Tehran Stock Exchange. Methods: The statistical sample consists of 124 companies during 2011-2018. The dependent variable of this study is financi...
Objective: This study aims to identify nonfinancial measures based on the thematic analysis. Methods: The thematic analyses of interviews with experts were used in this study to propose some of the nonfinancial measures for reporting and identification. In fact, data collection was performed through semi-structured interviews, the qualitative data...
Objective: Since investors are usually risk averse, liquidity risk can affect the returns on their investments. Thus, liquidity is significant for investors. Given the management entrenchment hypothesis and the investment opportunities hypothesis, it is ambiguous to determine the type of effect of surplus cash on trading continuity and stock liquid...
Objective: In this regard, the purpose of this study is to identify, rank and weight the factors affecting the bias of tax auditors or compliance auditors. Methods: The present research is an applied one in terms of purpose and its nature is exploratory. In the qualitative section, by reviewing the theoretical foundations and conducting semi-struct...
Objective: The main purpose of this study is to examine the effect of external corporate governance mechanism on stock price crash risk in firms listed on the Tehran Stock Exchange, with emphasis on financial reporting quality and auditor industry expertise. Methods: Data in the research was collected from financial reports disclosed by 110 firms i...
Objective: Stock liquidity is one of the most critical factors for investors in the capital markets and one of the main functions of the stock exchange. The tendency to investigate this issue stems from the fact that investors decide to trade in the capital market by comparing the risk and return of investment opportunities, and liquidity risk is o...
Objective: The aim of this study is to investigate and analyze the communication structure between the accounting departments of Iranian governmental universities. Methods: The method of this research based on the type of data collected and analyzed is a quantitative research of the network analysis. Network analysis focuses on relationships betwee...
Objective: In the country's economic system, the independent audit profession has a key position and it has faced many challenges and changes in recent years. In order to maximize its value and prestige, the profession's stakeholders and participants need a strategic understanding of the internal and external factors that influence it. The purpose...
Objective: Whistleblowing is one of the most important and effective fraud discovery mechanism; therefore, recognizing key factors affecting whistleblowing intention should be more considered by regulators; and they must try to encourage employees to whistle the blow. As whole, this research aim to modeling accountant whistleblowing intention. Meth...
Objective: The purpose of this study is to use a meta-analysis approach to analyze and combine inconsistent results of past researches on the impact of the auditor and audit-related features on the audit report lag. These variables include the auditing firm size, auditor industry specialization, auditor change, the audit tenure, type of auditor rep...
Objective: The main purpose of the present research is to investigate the relationship between audit committee features and audit reporting readability. Methods: The present research is an applied one in terms of purpose and is descriptive-correlation in terms of method. The Statistic population includes listed firms in the Tehran Stock Exchange du...
Objective: The purpose of this study is to answer the question of whether the four management attitudes toward risk, which is related to the Cumulative Prospect Theory, is effective in the occurrence of fraudulent financial reporting or not. Methods: To determine the role of cumulative perspective theory in the occurrence of fraudulent financial re...