https://www.iaaaar.com/ Accounting and Auditing Research en daily 1 Mon, 22 Dec 2025 00:00:00 +0330 Mon, 22 Dec 2025 00:00:00 +0330 https://www.iaaaar.com/article_241594.html The purpose of this study is to investigate the effect of Skeptical Orientation on Skeptical Judgments and Skeptical Actions. In the regard, skeptical orientation being encouraged (outward orientation towards the veracity of management representations and/or outward orientation plus inward orientation towards the fallibility of the auditor’s judgment processes). The statistical sample consisted of 192 auditors working in trusted audit institutions of Tehran Securities & Exchange Organization in 2023 who were selected by convenience sampling. To investigate hypotheses, multivariable analysis of variance and SPSS software were used. Results indicate that the level of professional skepticism reflected in audit judgments does not vary across auditors encouraged to adopt an inward plus outward skeptical orientation compared to only an outward skeptical orientation. Importantly, emphasizing both an inward and outward skeptical orientation was more effective in encouraging professional skepticism in audit actions than emphasizing only an outward orientation. In other words, auditor select procedures that are outside management’s control. https://www.iaaaar.com/article_241595.html The increasing development of the competitive environment and the globalization of the product market have caused organizations to make significant efforts to supply, produce, and distribute their company's products in order to be able to respond to the diverse needs of customers in the shortest time and with the least cost. In order to achieve the goals of the model, quantitative methods have been used to verify measurement patterns and test the conceptual model. The statistical population includes 176 experts, professors, and specialists in the field of management accounting of listed companies. In order to respond to the researcher's hypotheses, the structural equation model of SmartPLS software has been used. The results showed that causal conditions, background factors, and intervening factors in the feasibility of using management accounting to create global value in listed companies have a significant effect on the pivotal phenomenon. Also, the pivotal phenomenon, background factors, and intervening factors in the feasibility of using management accounting to create global value in listed companies have a significant effect on strategies. Finally. Strategies in the feasibility study of using management accounting for global value creation in listed companies have a significant effect on outcomes. The results of the study showed that the causal conditions consist of main and sub-themes. The cost management approach includes sub-components such as cost analysis and planning, supply chain optimization, cost driver analysis, and cross-border cost allocation. The strategic alignment approach includes strategic planning components, risk reduction strategies, and finally, in the change management approach, the components include change leadership, change resistance management, training, and development. https://www.iaaaar.com/article_241596.html The quality of judgment and decision-making (QJDM), and professional skepticism (PS) is a controversial issue in the field of auditing, which is influenced by various behavioral-attitudinal factors. Among these factors, Ego depletion (ED) and Over-confidence are some of the factors that have different effects on the QJDM due to individual differences. Therefore, this study aims to examine the moderating role of behavioral-attitudinal variables in the effect of PS on the QJDM among independent auditors and forensic auditors in a comparative method. For this purpose, a non-probabilistic sampling method was used in this research, along with the distribution of a standard questionnaire and direct visits to 300 CPA and official judicial experts in Iran. The data was then analyzed using structural equation modeling. The study revealed that the effect of PS on the QJDM is greater among independent auditors compared to forensic auditors. Additionally, ED had a negative moderating effect in both groups of participants, but OC demonstrated different moderating effects in the two groups. Based on these findings, incorporating PS as part of professional behavior and the regulations of auditors can improve the performance of forensic and independent auditors and ultimately lead to better understanding of the challenges faced by these two groups of professionals. https://www.iaaaar.com/article_241597.html This article seeks to analyze the adoption of Accounting and Auditing Organisation for Islamic Financial Institutions (AAOIFI) standards using diffusion of innovation theory indicators. The statistical population of this study was academics and practitioners, and a survey tool in the form of a questionnaire was used to collect data from them. Partial least squares structural equation modeling (PLS-SEM) was used to analyze the completed questionnaires. The findings indicated the validity of the measurement model of the constructs. The findings from the structural model evaluation also showed that the characteristics of the standards of the Accounting and Auditing Organization of Islamic Financial Institutions, which are based on the diffusion of innovation theory indicators, including comparative advantage, compatibility, complexity, trialability, and observability, have an impact on their acceptance, and in this regard, there is no significant difference between the views of academics and practitioners.  The findings of this study are important in the acceptance and application of the standards of the Accounting and Auditing Organization of Islamic Financial Institutions by the custodians of the country's Islamic financial markets, promote the use of the diffusion of innovation theory in the Islamic accounting and finance literature, and provide a platform for the further development of Islamic accounting in the country. https://www.iaaaar.com/article_241598.html Ethical behaviors in organizations can be a sign of organizational advancement, which is the result of appropriate monitoring over time and creating a positive mindset among employees. The purpose of the present study is to investigate the effect of internal control structure on organizational ethical behaviors with the mediating role of internal control effectiveness and the moderating role of organizational mindfulness. For this purpose, the descriptive-survey method and standard questionnaire tool were used in this study. The statistical sample of the study included 154 middle and senior managers of private sector companies with at least two years of work experience, who were selected by simple random sampling method. Also, through structural equation modeling, the research hypotheses were tested. The evidence of the tests showed that internal control structures have a positive effect on the effectiveness of internal control. Also, the effectiveness of internal control has a positive effect on organizational ethical behavior. The findings indicate that the effectiveness of internal control mediates the effect of internal control structure on ethical organizational behaviors. In addition, the results provide evidence that organizational mindfulness positively moderates the effect of internal control structures on internal control effectiveness. Therefore, the results of the study illustrate the agency theory based on the positive effects of internal controls in reducing agency costs and driving them towards ethical behaviors. https://www.iaaaar.com/article_241599.html Considering the importance of volatility spillover in different markets and their relationship with each other, in line with the prediction of shocks and crises in these markets, the main purpose of the current research is to investigate the correlation and spillover of yield volatility between oil, stock and currency markets. The subject under study has been conducted using Copula-Vine and Garch multivariate models based on all the transactions made in the oil, currency and stock markets during a two-year period from the beginning of 2021 to the end of 2022.: The findings of the research show that, firstly, there are "Arch and Garch effects" in the time series of daily returns of the stock market and daily price growth of the currency market. Secondly, the Granger causality relationship between the time series of oil market price growth and stock market returns was observed from the side of the stock market. Thirdly, there is a positive and significant correlation between the price-yield growth time series of the oil, stock and currency markets, and this correlation is strongly observed between the stock and oil markets. Based on the results of the research, the effects of return spillover and return fluctuation between the time series of price-return growth of oil, stock and foreign exchange markets indicate the fluctuation overflow between the foreign exchange and oil markets, and with the increase of volatility in the foreign exchange market, the growth of the market price Oil decreases. https://www.iaaaar.com/article_162395.html One Of The Topics Of Capital Market Research Is Profitability Anomaly And Sticky Investor Sentiment That Has Always Been Of Interest To Researchers And Is Considered One Of The Most Challenging Issues In The Field Of Accounting And Financial Research. Accordingly, The Present Study Seeks To Investigate The Relationship Between Profitability Anomaly And Sticky Investor Sentiment In The Iranian Capital Market. Therefore, Given The Constraints Imposed, The Data Of 118 Companies Were Tested And Analyzed Using Multivariate Regression Model And Panel Data Analyses For a 10-Year Period From 2009 To 2018. The Results Showed That There Is A Significant Negative Relationship Between The Anomalies Of Operating Cash Flow, Changes In Operating Cash Flow, Return On Assets, Changes In Return On Equity, Return On Equity And Changes In Return On Equity With Sticky Investor Sentiment. These Results Showed That The Rationality Of Investors As The Basis Of Capital Market Research In The Iranian Capital Market Applies. https://www.iaaaar.com/article_179299.html Objective: Despite the heavy consequences and destructive effects that workplace stresses can have on the physical and mental health of individuals and ultimately on the productivity of organizations, not much attention has been paid to this issue in the country. In this regard, thinking styles and its impact on ethics And professional behavior with an emphasis on job stress can be considered as a mediator. Method: This research is applied in terms of purpose and descriptive-survey in terms of nature and method. The statistical population of the present study consists of 101 certified public accountants with a history of more than 5 years who have a disciplinary record. Sampling was done by simple random method and 80 people were determined. The data collection tool was a standard questionnaire whose reliability and validity were checked and confirmed. Structural equation modeling and Smart PLS software were used to test the research hypotheses. Results: The results of the analysis showed that all 5 hypotheses are confirmed. It should be noted that the T-statistic is above 1. 96. Conclusion: The obtained results show that people with different thinking styles can affect the type of professional behavior in the organization and in a way, by observing the type of thinking style, job stress can be greatly reduced. https://www.iaaaar.com/article_241600.html Unethical tax behavior undermines the sustainability of tax systems. A deeper understanding of the factors influencing taxpayers' perceptions, personal values, and tax culture is essential. This study explores the relationship between individual values and personal tax culture as key determinants of tax behavior. The statistical sample of the research includes 168 financial managers and accounting staff working in the private sector of Khuzestan province in 2024, who were selected using the convenience sampling method, and the research hypotheses were tested using the structural equation modeling approach.The hypotheses were tested using Structural Equation Modeling (SEM).The results showed that individuals who prioritize self-enhancement tend to have a weaker personal tax culture, while those who place greater value on Conservation exhibit a stronger personal tax culture.Individuals whose dominant value is self-enhancement are more likely to engage in tax evasion and hold negative attitudes toward the tax system. Conversely, those who prioritize Conservation are less inclined to evade taxes and are generally more compliant with tax laws. This research provides insights that could inform the development of more sustainable tax systems by enhancing the understanding of how personal values shape tax culture. Policymakers can use these insights to design tax systems that encourage greater compliance and fairness. https://www.iaaaar.com/article_149992.html From all the information provided by the accounting information system, the determination of whether or not the financial statements are financially sound can be effective indicators for investment and economic decisions regarding the purchase of shares, and this concept can be The common denominator is accounting information and user needs. The purpose of this study is to investigate the relationship between bold financial reporting, irregularity of accruals and financial entropy in listed companies of Tehran Stock Exchange, so that it can finally clarify the relationship between the variables to make decisions. The right and logical ways to put the horizons in front of investors, and to strengthen the results, the effect of irregularity of accruals has been examined. Multiple linear regression model has been used to test the research hypotheses. The results of a study of 127 companies listed on the Tehran Stock Exchange during the period 1389 to 1398 indicate that a positive and significant relationship between bold financial reporting and financial entropy as well as a positive and significant relationship between irregularity of accruals and There is financial entropy. In addition, the results showed that the effect of accruals irregularity on the relationship between bold financial reporting and financial entropy was insignificant. https://www.iaaaar.com/article_152589.html Companies' financial statements are a window through which one can look inside the company. People from different groups need financial statement to make different decisions. The present study seeked to examine the success of financial statements in fulfilling the mission of conveying the company's message and provide suggestions for improving this process using grounded theory. after literature review and framework determination, a semi-structured interview with university professors, accountants, auditors and stockholders began. After depth conversations with 29 people due to saturation, the theoretical sampling ended. However, new topics were also raised in the interviews, which necessitated further studies. Therefore, the data collection process was done by studying the research literature, interviewing and referring to new sources. Data analysis was based on open, axial and selective coding of Strauss and Carbin's grounded theory approach and a paradigm was formed. The Axial category is "financial statements using" which is influenced by inputs including causal conditions, contextual conditions and interfering conditions and causes strategies and outcoms. Some consequences are positive and some are negative. The need to maintain the positive consequences and provide solutions to eliminate and improve the negative consequences is obvious. finally, solutions for this type of consequences have been presented. The proposed solutions emerged in the three axes of " solving communication problem ", "financial statement design" and "standardization". Finally, a comprehensive model of financial statement use was presented, including three main components: Producer, Iinformation and User. https://www.iaaaar.com/article_162797.html Purpose: Nowadays, the audit profession is a difficult and stressful job because of responding emotionally to various job pressures including organizational and environmental pressures, expected to affect auditors' judgment and affect the quality of their work. This study examines the impact of job pressure and professional skepticism on the auditor's judgment. Method: The study statistical population consisted of auditors working in the audit organization and audit firms of the Iranian Association of Certified Public Accountants and the sample consisted of 146 questionnaires distributed and collected in 2019. The research hypotheses have been tested by using the structural equation modeling of partial least squares method. Results: Findings show that time budget pressure and client incentive pressure have a significant negative effect on auditor's judgment and professional skepticism have a significant positive effect on auditor's judgment. Conclusion: The results indicate that the effect of time budget pressure as an organizational criterion and client incentive pressure as an environmental criterion have an impact on auditors judgment and their quality of work, and auditors with higher professional skepticism will have a fairer judgment. This research can help to develop the theoretical literature in the field of auditing and identify the negative role of job pressure and positive professional skepticism on auditors' judgment. https://www.iaaaar.com/article_164604.html Auditing is known as a stressful profession, where auditors' social interactions with the organization, members of the audit team, and clients can reduce or increase the challenges of the profession. The purpose of this study is to investigate the effect of auditors 'social relationships on audit quality, considering the mediating role of burnout and auditors' professional commitment. The statistical population studied in this study is 120 auditors of auditing firms, members of the Society of Certified Public Accountants of Iran, in 1400. Structural equation modeling has been used to analyze the data, and Baron and Kenny's (1986) method has been used to investigate the mediating role. Findings show that auditors' social relationships have a significant and positive effect on audit quality. Emotional intelligence and organizational citizenship behavior have influenced auditors' social relationships. On the other hand, auditors' social relationships have had a significant effect on burnout and the professional commitment of auditors. On the other hand, auditors' professional commitment affects audit quality, but burnout has no significant effect on audit quality. In addition, burnout did not affect the relationship between auditors' social interactions and audit quality, but auditors' professional commitment affected the relationship between audit quality and auditors' social interactions. https://www.iaaaar.com/article_164998.html Objective: The aim of this study is to investigate the effect of auditor personality types on the dimensions of auditors' organizational silence. Method: The present research is applied in terms of purpose and descriptive in terms of survey method. The method of data collection is field library type. The Van Dine Questionnaire (2003) was used to measure organizational silence, the Blumenthal Questionnaire (1985) was used to measure the personality types of two-sided auditors (A and B), and the NEO test was used to measure the five-dimensional personality types of auditors. For reliability of the questionnaires, Cornbrash's alpha coefficient was used, all of which were confirmed. The statistical population includes all managers of the Iranian Society of Certified Public Accountants. The number of samples was estimated to be more than 200 observations according to the minimum required observations for the studied model in structural equation modeling. Results: The results showed that the auditor personality types (A and B) are effective on the dimensions of organizational silence (obedient, defensive and altruistic); it should be noted that the effect of personality type A is greater than personality type B on all dimensions of organizational silence. The results showed that the auditor's five-dimensional personality types are effective on defensive organizational silence. Conclusion: The results showed that the auditor's five-dimensional personality types are effective on obedient organizational silence. The effect of neuroticism and extraversion on organizational silence is negative. https://www.iaaaar.com/article_174668.html The purpose of this study is Consequences value matrix resulting from the wisdom of financial knowledge of capital market managers. This research is in the category of developmental research in terms of exploratory purpose and in terms of result and part of mixed research in terms of data type. In the qualitative part, this study, using Glaser (1992) approach in the theoretical analysis of grounded theory, presented a model with positive dimensions of values resulting from the wisdom of financial knowledge of managers through interviews with 15 research experts. In this process, after three steps of open coding; Selective and pivotal, 2 categories and 4 main components were determined in the form of 30 themes. Then, in a small part with the participation of 18 managers of different levels of the top 50 companies in the capital market, first through Shannon entropy analysis, the most influential main component identified in the quality part was determined. Then, through Mic Mac cross-matrix analysis, an attempt was made to determine the most influential main component theme selected in the Shannon entropy analysis step. The results showed that the market-oriented Consequences values was selected as the most effective component of the wisdom of financial knowledge of managers of capital market companies. It was also found that gaining more market share due to the strengthening of social trust as the most important theme of the market-oriented Consequences values is the most effective theme of wisdom of financial knowledge of managers of capital market companies. https://www.iaaaar.com/article_175308.html Objective: Social responsibility addresses ethical issues about the company's behavior and decisions on issues such as human resource management, environmental support, occupational health, social relationships, and relationships with suppliers and customers. One of the tasks of companies in the field of social responsibility is to help improve the economic situation and welfare of society, and on the other hand, financial reporting is done with the aim of providing correct information for correct financial decisions and thus economic growth. Therefore, it is expected that by implementing the social responsibility mechanism, companies' financial decisions will also be affected. Therefore, in this study, the relationship between social responsibility and financial leverage in member companies of the Tehran Stock Exchange has been investigated. Methods: In order to investigate this issue, research hypotheses for 97 companies over a 7-year period from 2012 to 2018 were tested using multivariate regression models. For this purpose, leverage based on book value and leverage based on market value have been used as a representative of financial leverage. Results: The results show that there is a negative and significant relationship between social responsibility and financial leverage (book leverage and market leverage) of companies. Conclusion: Social responsibility is one of the factors affecting the capital structure of companies. In other words, companies with higher social responsibility adopt lower leverage ratios. https://www.iaaaar.com/article_185958.html Wise reasoning about what people believe and what they do is critical thinking. Nurturing thinking power is considered as one of major aims of education. as the viewpoint of thinkers, the critical thinking, nowadays, is introduced as the main output of higher education and teaching thinking is the main basis for its emergence. The present investigation aims to identify and classify the dimensions and components of critical thinking in accounting education.the dimensions and components of critical thinking, in the present investigation, were extracted using structured deductive qualitative content analysis method and also were analyzed by using Nvivo software version 10, using Fuzzy dolphin process, also, the screening of identified components was performed through a questionnaire and by the expertise opinions of 10 experts (accounting professors as faculty members).The present study was conducted in 2020 and 2021.the obtained results indicate the identification of two dimensions skill and tendency, 11 components, and there are 149 sub-components for the critical thinking that Finally, 8 components, 77 sub-components were identified more important in the viewpoint of experts.In the present investigation, the obtained components could be a good way for using critical thinking into accounting training. Critical thinking as educational optimal outcome could lead accounting learners to a better understanding and move beyond educational books content. https://www.iaaaar.com/article_193768.html Today, rapid changes and transformations of environmental factors have increased the level of complexity and ambiguity and have faced serious challenges to the management of organizations. In today's business market, the environment of organizations has undergone tremendous changes, and all aspects of organizations, from the internal environment to the external environment, as well as from human to non-human factors, are changing rapidly. In this context, events such as the expansion of competition, the advancement of information technology, etc. occur. Organizational learning is one of the useful and effective methods for improving the performance of organizations. One of the ways to gain sustainable competitive advantage is organizational learning. Stimulation and increase of forces and determining factors in the market, the presence of many powerful competitors, too much continuous and continuous change of customers' tastes and the rising level of their expectations, commercial banks are facing risks and deep challenges. In this article, the theoretical literature and the background of the research, the hypotheses and the research method and the analysis of the findings are explained and, finally, the results and findings of the research are explained. Learning is an organization that has been tested many times and its validity has been confirmed. The most important feature of this model is that both the current situation and the desired characteristics of learning organizations are measured. This model has 5 leadership components based on vision, planning, evaluation, acquiring and disseminating information, creativity and executive pragmatism. https://www.iaaaar.com/article_196040.html Behavioral finance is a relatively new field; But it is rapidly evolving to provide explanations of an economic decision by cognitive psychology, economic theory, and conventional finance.Behavioral finance explores the influence of psychology on the behavior of financial professionals and its subsequent effects on financial markets.The main goal of the current research is to model the bias errors of managers' financial decision-making with a multi-level approach. This research is in the field of applied research and has been investigated in two societies.The first community is experts and experts in the field of auditing, accounting and senior managers of stock companies and the second community is auditors and managers of stock companies. To achieve the goals of the research, 75 bias errors were entered into the fuzzy Delphi model and the most important bias errors were identified.In the following, there are 5 groups of variables including the influence of macro variables, intelligence, managerial intelligence; Personality and decision-making bias errors were evaluated at different levels (high, low and medium).The results showed; All groups in different intensity and level of significance;They affect different levels of managers' decision-making, and the impact of errors on low-level decision-making is more significant and stronger; n the results of increasing the level of work experience, there is a u-shaped behavior on managers' decision making.The effect of inflated perception on meaningful decision-making levels was also evaluated. The variable of managerial intelligence, macroeconomic indicators and personality therapy also had a significant effect on different levels of decision-making. https://www.iaaaar.com/article_207360.html The present study was conducted with the aim of designing a pattern of relationships between risk determinants, environmental changes and stock returns of listed companies using a mixed approach. This research is in the field of mixed qualitative-quantitative research in the inductive-comparative approach, which is applied in terms of purpose and descriptive-survey in terms of nature and method. The statistical population of the current research in the qualitative section is accounting, financial management, and economics professors, and the sampling in this research is purposeful and is 18 people. The quantitative statistical population is the middle and senior managers of the companies admitted to the Tehran Stock Exchange, which was determined using non-probability sampling, with a sample size of 47 people. In the qualitative part of the research, texts, theoretical foundations and semi-structured interviews were used to collect information, the validity of which was confirmed by using the CVR coefficient and the reliability was confirmed by Cohen's Kappa test. In addition, a pairwise comparison questionnaire was used in the quantitative part, and reliability was confirmed by retest and validity by content validity. After identifying the variables related to risk determinants and environmental changes effective in stock returns, variable ranking was done using the fuzzy Delphi technique. The results of the research indicate that the company's financial status, company characteristics, market returns, investors and liquidity are the most important factors that determine risk and transitory changes and acute physical changes are among the most important environmental changes affecting stock returns. https://www.iaaaar.com/article_207782.html The current research examines the effect of political communication on the value of cash with the mediating role of agency costs, and it is practical in terms of its purpose, and it is a causal (post-event) correlation methodology. The statistical population of the research is all the companies admitted to the Tehran Stock Exchange and using the systematic elimination sampling method, 133 companies were selected as the research sample and were investigated in the 10-year period between 1392 and 1401. The method used to collect information is a library, and the relevant data for measuring the variables were collected from the Kodal website and the financial statements of the companies, and initial calculations were made in Excel, then to test the hypotheses of the research, Stata software version 17 and multiple regression with a panel data model were used. has been The results of the research show that political communication has a direct effect on agency costs. Political connections have a direct effect on the value of cash. Also, agency fees have a direct impact on cash value. Political connections have a direct effect on cash value through agency costs. https://www.iaaaar.com/article_207859.html This research aims to test the effect of deviation of institutional investors' attention on audit quality (with three criteria of going-concern audit opinions, Internal control weaknesses report, and restatement) It was done in the period of 2012 to 2021 and using the data of 132 companies admitted to the Tehran Stock Exchange, which were selected according to the systematic elimination method.. In order to carry out the hypotheses of the research, the Eviews 10 software and the logit regression method were used. Findings of this research shows that in case of lack of attention from institutional shareholders, auditor tendency to comment on continuity of the firms and reporting weak points of its internal controls decreases and the probability of restating of financial statements increases. That is, since institutional investors inattention are not able or interested to pay equal attention to all invested stocks at the same time and pay more attention to investments with abnormal returns and accordingly They pay little attention to investments with normal returns, this dual behavior of the aforementioned investors leads to the creation of a platform, the output of which is the reduction of audit quality. https://www.iaaaar.com/article_208984.html The users of financial statements of companies level capital market always need reliability and timeliness disclosure of accounting information in order to make appropriate decisions for investment.But creative accounting,as one of information distortion procedures in accounting, can affect such expectations capital market.Therefore this study,by identifying the dimensions of creative accounting, it is tried to explore its key functions level of capital market companies.This study is considered an exploratory and developmental methodology based combined data collection processes.Therefore the qualitative part, creative accounting dimensions were identified through thematic analysis,and reliability identified dimensions was examined based fuzzy Delphi analysis.Then quantitative part, through Todim's fuzzy inference.The most central dimension creative accounting at the level of capital market companies was identified.The participants in the qualitative part were 12 accounting experts based theoretical saturation point limit, and quantitative part, 25 financial managers capital market companies participated.The results this study the qualitative part showed that during 12 interviews, 3 overarching themes, 6 organizing themes and 29 basic themes were determined.The results in quantitative part determined based Todim's fuzzy analysis, the criterion ownership function is considered the most important axis creative accounting,which can make possible occurrence of distortion and manipulation accounts financial statements of capital market companies.The obtained result is indication of the fact that, due weakness in effectiveness board directors,such as size and lack independence,specialized supervision accounting unit is usually not carried out observe the rights beneficiaries,and under such conditions, creative accounting usually occurs meet the needs owners.Power and violation of the rights other beneficiaries is possible. https://www.iaaaar.com/article_218355.html Today, the increasing growth of international companies and their tight competition to have more market share has created a very difficult environment for managers to make decisions. In such an environment where a mistake or wrong decision of company managers may lead to their permanent failure, having a competitive strategy is inevitable. The present research is the results of 59 researches out of 90 researches identified regarding the use of financial statement components in competitive strategy. The purpose of the research is to investigate the financial and accounting ratios and components effective on the competitive strategy in order to evaluate and compare the effect size of each of these factors. The research method used in this research is meta-analysis and its statistical calculations are done through CMA2 software. The findings of the research indicated the identification of 20 influential components in financial and accounting statements, which were used to measure their effect on competitive strategies using the standard index of average, standard deviation, sample size and significance level. The results of the research showed that the analysis of sensitivity and publication bias was favorable for the current research and all the identified components were effective on the competitive strategy with a significance level of 0.00. Also, the results showed that only the DSC index and the size of the company SIZE compared to the other components were effective. has had less https://www.iaaaar.com/article_219994.html Today, tax revenues are considered as the most important source of income in government budgets. In recent years, the role of taxes in providing government income has received more attention. Considering the important issue of tax delay, the purpose of this study is to present the cost model of tax collection on the performance of legal entities in the stages before tax proceedings and tax proceedings to taxpayers. The current research was conducted qualitatively and with the foundational data approach. The data collection tool is an interview, which was finally conducted with 20 experts by the theoretical saturation interview method. Based on the results, the central phenomenon includes two main components of staff costs and administrative costs. Background conditions include the main components of tax files, tax structure and attitude and perception. Causal conditions include the main components of the organization's members (managers, human resources and diagnosis staff) and taxpayers. Intervening conditions include the main components of macro factors and micro factors. Strategies include the main components of human resources planning and management. Also, the consequences include the main components of individual and organizational consequences and macro consequences. https://www.iaaaar.com/article_220265.html The purpose of this research is to investigate the role of investment opportunities on the relationship between analyst coverage and management Myopia. In order to test the hypotheses of the research, a number of 166 companies were selected as a statistical sample during the years 2013 to 2022, and in order to analyze the data from the multivariable regression model using panel data, the results were investigated. The results of the first hypothesis test of the research showed that there is a positive and significant relationship between the analyst coverage variable and the dependent variable, i.e. management myopia; In other words, analyst coverage exacerbates managerial myopia. In addition, the results of the second hypothesis test showed that investment opportunities moderate the relationship between analyst coverage and management myopia. In other words, the interaction between analyst coverage and investment opportunities reduces managerial myopia. Investment opportunities have a moderating role in the relationship between analyst coverage and management myopia. Hence, investors can consider investing in companies with higher analyst coverage to protect their investment. The results of this research can help in the proper selection of investors, the correct assessment and advice of consultants and analysts, the decision-making and planning of company managers, as well as the direction and control of the capital market and macroeconomics by the statesmen. https://www.iaaaar.com/article_222920.html In recent years, fintech has revolutionized the financial industry by utilizing advanced technologies like blockchain, AI, and big data to enhance the speed, cost-effectiveness, and user-friendliness of financial services. A key area impacted by fintech is liquidity efficiency in financial markets.In this research, for measuring fintech development, the research model of Tang et al (2024) was used, and for measuring liquidity efficiency, two indicators of net stable funding ratio and financial leverage were utilized. In the present research, all banks listed on the Tehran Stock Exchange were considered as the statistical population, and among them, 21 banks were selected as the statistical sample, in the time period from the years 2013 to 2024 based on the characteristics of the research. For testing the research hypotheses, the panel data method was used. Findings showed that the development of fintech has a positive and significant impact on two liquidity efficiency indicators (net stable funding ratio and financial leverage).In general, the present research has developed the literature related to the development of financial technology (fintech) on liquidity efficiency and has provided evidence regarding the impact of fintech on two liquidity efficiency indicators (net stable funding ratio and financial leverage). The results of this research show that fintech not only increases liquidity efficiency but also leads to fundamental changes in the management of financial resources by institutions and will pave the way for strategic decision-making by managers in adopting these technologies. https://www.iaaaar.com/article_222925.html Adhering to ethical principles and values in the auditing profession is of great importance, because auditors play a key role in ensuring the credibility and transparency of financial information of firms. This study aimed to present a model for auditors' ethical hypocrisy in professional services. The research method was a mixed exploratory (qualitative-quantitative) and field development. In the qualitative part, the grounded theory approach was used, and in the quantitative part, the correlation-modeling approach was used. In the qualitative stage, a conceptual model of auditors' ethical hypocrisy was formed through semi-structured interviews with 15 experts who were selected using the snowball method and purposive and sequential sampling. In the quantitative stage, the statistical population included 360 auditors working in Iranian audit firms who were selected using the multi-stage cluster sampling method. The research data were collected using a researcher-made questionnaire and its validity and reliability were confirmed. The results showed that auditors' ethical hypocrisy had 28 items and 5 indicators, its antecedents were 49 items and 5 indicators, and its detractors were 32 items and 4 indicators. The findings of this study can provide a basis for better understanding auditors' ethical hypocrisy and the factors affecting it. Also, training and informing auditors about the consequences of ethical hypocrisy and its aggravating and moderating factors can lead to the improvement of their ethical behavior. https://www.iaaaar.com/article_223865.html Recent global developments have increased the importance of sustainability reporting; But this issue has not been given much attention and importance in Iran and it is only mentioned in the sixth chapter of the corporate governance guidelines of the Tehran Stock Exchange Organization; Based on this, in the current research, an attempt has been made to model the development process of sustainability reporting in the Iranian capital market in the form of hybrid models of game theory and financial quantum. The present research is practical. In order to extract information, questionnaires and financial statements of companies have been used. The information of 31 accounting and auditing experts was used to estimate the model. Quantum finance and game theory approaches have been used to solve the model; Based on the results of increasing the competition rate and overflow rate; It improves the level of profitability of leader-follower companies; Also, the results show the fact that the leader company benefits from a higher profit than the follower companies; as a result of entering innovation and new technologies in the field of sustainability for companies that are pioneers in this field; They will have more benefits. Finally, the results show the fact that 9 components of sustainability (structural features, functional features, individual level, organizational level, political factors, social factors, economic factors, capital market and business factors) had a significant and positive effect on sustainability reporting and this Intensity was evaluated in stronger structural features. https://www.iaaaar.com/article_224368.html This study investigates the impact of stock liquidity on the characteristics of auditor-client contracts, considering the moderating role of input-based audit quality in firms listed on the Tehran Stock Exchange. Stock liquidity is recognized as a critical factor influencing investor decisions and financing costs, potentially affecting the demand for and pricing of audit services. In this research, stock liquidity is treated as the independent variable, while the characteristics of auditor-client contracts, proxied by audit fees, serve as the dependent variable. Additionally, the moderating role of input-based audit quality in this relationship is examined. The study utilizes data from 164 sample firms listed on the Tehran Stock Exchange for 10 years from 1393 to 1402. Data and information were collected through an archival method, and input-based audit quality was measured using two proxies: auditor firm size and auditor specialization. The findings indicate that stock liquidity has a positive and significant relationship with audit fees at the 5% level. Firms with higher stock liquidity, reflecting better financial health, tend to pay higher audit fees. Furthermore, auditor firm size and auditor specialization positively moderate the relationship between stock liquidity and audit fees, leading to increased audit costs. The results provide valuable insights for firms and auditors in making decisions related to audit quality. https://www.iaaaar.com/article_225141.html In today’s world, companies face numerous environmental, social, and economic challenges. In the meantime, sustainable development and sustainability reporting have become vital tool for transparency and creating sustainable value. Analysing the sustainability report of one of the largest steel companies in the country provides a suitable opportunity to examine the impact of such reporting in Iran. Due to high resource consumption and environmental effects, the steel industry requires transparency and accountability.This study reviews the 1402 (2023) sustainability report of Mobarakeh Steel Company. In recent years, sustainability reporting has become one of the most important research areas in accounting. The evaluation benchmark is the first part of the officially approved standards by the International Sustainability Standards Board (ISSB) related to financial matters.By analysing the objectives of each clause in these standards and the extent of their application in Mobarakeh Steel’s report, researchers found that the company achieved 76.97% of the 100% applicable standards (with a total weight of 78%), indicating a high level of compliance.To enhance reliability, artificial intelligence tools were also used.The AI-based analysis, conducted with minimal possible bias, showed that the company achieved 77% of the total standard weight. These results highlight the strong alignment of Mobarakeh’s report with the ISSB S1 standard and emphasise the company’s commitment to sustainability principles.The difference between researchers’ and AI’s analyses stems from researchers focusing on fundamental principles and objectives, while AI focused on structural alignment — revealing the interpretive nature of human analysis versus the pattern-based approach of AI. https://www.iaaaar.com/article_226069.html Abstract According to the theory of political interests, companies and managers affiliated with government or political institutions may tend to avoid or reduce taxes. Companies strongly desire to establish close relationships with the government and politicians because these relationships bring many benefits. Self-interest and political motivations are strongly related to companies' decisions, especially in the behaviors related to tax avoidance. Based on this, this research aims to investigate the effect of political connections on tax avoidance, emphasizing the moderating role of accounting information quality. To achieve this goal and test the research hypotheses, 160 Tehran Stock Exchange accepted company’s data was collected from 2015 to 2022 and examined and tested with the multiple regression approach. The research results show a direct and significant relationship between political connections and tax avoidance. So, with the increase in political connections, the amount of tax avoidance also increases. Also, the results indicate that the quality of accounting information significantly moderates the relationship between political connections and tax avoidance. The test of the robustness of the results using the generalized moments approach also confirms the significant effect of the quality of accounting information on the relationship between political connections and tax avoidance and strengthens the robustness of the results. According to the research findings, the quality of accounting information is an effective tool in controlling tax avoidance activities and weakens the relationship between political connections and tax avoidance. https://www.iaaaar.com/article_227617.html In this research, the effect of internal control and corporate social responsibility on the conservatism of conditional accounting is investigated. Legitimacy theory is also used in this research to examine whether managers adopt corporate social responsibility reports and internal control systems for legitimacy through symbolic actions or whether they do so to provide substantive actions to their stakeholders. The research method of this research is correlational in terms of nature and content, and in terms of the purpose of this research, it is considered as applied research. In this research, information related to 116 companies admitted to the Tehran Stock Exchange market from 1396 to 1401 (696 companies in total) was collected. Multivariate regression method was used to test research hypotheses. The results of this study show that internal control and corporate social responsibility have a significant negative relationship with conditional accounting conservatism, which leads to a significant change in conditional accounting conservatism. Hence, it can be concluded that corporate social responsibility reports and internal control system are considered as essential actions that managers take for their stakeholders. It can also be noted that strong internal control and a commitment to corporate social responsibility in Iran are not only considered important ethical and social actions, but also tangibly impact how financial reporting is done, bringing significant financial and economic benefits to the company and its stakeholders. https://www.iaaaar.com/article_227727.html Inventory control is to ensure that inventory levels are maintained. The purpose of inventory control is to check and maintain a level of inventory, which shows the costs related to inventory. In inventory control, the amount of inventory in the warehouse, the cost of goods, the costs of inventory maintenance, the amount of orders at each stage and the time of orders are of special importance. Business units manage and control the processes of the organization in a way. to determine the optimal amount of inventory at each stage and prevent accumulation in these units. If the production is done without proper planning, it will reduce the investment and increase the storage and maintenance expenses, and if the quantity and products stored may cause the products to lose new orders. For this reason, it is very important to determine the optimal amount of inventory at each stage of production and at the stage of packaging and storage. The information related to the Kodal system was extracted from the financial statements of the company. Investigations show the accumulation of inventory and the difference between the amount of production and sales. In this article, using the dynamic system method, optimization of existing goods, interest expenses and storage expenses, as well as expenses related to ordering in Isfahan Iron and Steel Company. let's pay The results obtained by using this system show that this method can handle all inventories and optimize the quantities and reorder points of the existing goods. https://www.iaaaar.com/article_228808.html Financial policies of companies include profit-sharing policy, cash retention policy and capital expenditure policy. The main purpose of this research is to investigate the impact of managerial conservatism on the financial policies of companies listed on the Tehran Stock Exchange. Firms with conservative CEOs are more likely to engage in capital expenditure investments, less likely to engage in R&D investments, more likely to hold cash, less likely to pay cash dividends, more likely to engage in share buyback plans, and they are less likely to finance their operations through debt. The current research method is applied in terms of purpose and correlation-regression analysis in terms of method. The statistical population of this research includes the companies accepted in the Tehran Stock Exchange, and systematic screening or elimination method was used to select the sample. Therefore, in the current research, a sample including 119 companies during the years 2014 to 2021 has been studied at the overall level and at the level of industries. The research results show that there is a positive and significant relationship between managerial conservatism and cash retention, and a negative and significant relationship between managerial conservatism and capital expenditures. Also, there is no significant relationship between managerial conservatism and profit-sharing policy. In this research, the dependent variable is the financial policies of companies, measured by the criteria of cash retention policy, capital expenditure policy and profit-sharing policy. The independent variable of the research is management conservatism, which was measured by evaluating the type of signature of https://www.iaaaar.com/article_228823.html This study investigated the relationship between asymmetric dividend behavior and managers' opportunism with respect to the role of financial leverage in companies listed on the Tehran Stock Exchange. This study is an applied research objective and a descriptive research method, and is a post-event study based on past data. Data collected from 190 companies listed on the Tehran Stock Exchange during the period 2014 to 2023 were used in regression models. Hypothesis testing was analyzed based on appropriate statistical techniques using Stata software. The results at the expected error level (five percent) showed that there is a significant relationship between asymmetric dividend behavior and managers' opportunism. Financial leverage has a significant effect on the relationship between asymmetric dividend behavior and managers' opportunism. The present study contributes significantly to the development of the literature on dividend stickiness, which has received less attention. This study introduced the measure of dividend stickiness as a factor influencing managers' propensity to be opportunistic. The findings shed light on the information content of the propensity to manage earnings. By shaping management's propensity to manipulate earnings from the study of dividend behavior, this study complements previous research on the information content of earnings from another perspective. https://www.iaaaar.com/article_229509.html The aim of this study is to analyze research trends and content changes in the articles published in the Journal of Accounting and Auditing Researches over 16 volumes (2009-2024). This study seeks to identify research patterns and thematic changes in the journal's articles to provide recommendations for future research. The research adopts a scientometric approach and employs quantitative content analysis. The statistical population includes 594 articles published during the specified period, all of which were reviewed as the sample. Data were collected using a researcher-made checklist and analyzed using descriptive statistics in Excel and inferential statistics in SPSS. The findings reveal that financial accounting has held the largest share of articles during the study period but has experienced a relative decline in recent years. Conversely, articles related to auditing have significantly increased, with growing attention to topics such as audit quality and new technologies. The accounting education field, despite its importance, accounts for a small share of the articles. Moreover, methodological trends indicate an increased use of advanced and mixed methods. Observed changes in thematic priorities highlight the influence of environmental and technological developments on accounting and auditing research. These findings emphasize the need for greater focus on emerging topics such as artificial intelligence applications, big data analytics, and improving accounting education methods. https://www.iaaaar.com/article_232041.html The readability of financial reporting as a factor affecting the credibility of financial statements and investment decisions of companies has been one of the topics of interest in financial literature in recent years. The CEO can use his power to hide his bad performance, especially in the early years of his career, by making the financial statements difficult to understand. Therefore, the purpose of this study is to investigate the effect of the CEO's power on the readability of financial reporting, considering the moderating role of the quality of financial reporting and the CEO's tenure. The statistical the population of this study are all companies listed in Tehran Stock Market, in which 100 companies in the period 2013 to 2024 have been selected by systematic elimination method. For data analysis and hypothesis testing, multivariate regression model based on compound data regression is used. The results of the first hypothesis test showed that the CEO's power has a negative effect on the readability of financial reporting. In addition, the results of the second hypothesis showed that with the increase in the quality of financial reporting, the influence of the CEO's power on the readability of financial reporting weakens. Finally, the findings of the third hypothesis showed that the CEO's tenure does not affect the relationship between the readability of financial reporting and the power of the CEO. https://www.iaaaar.com/article_232558.html The main hypothesis of this research is to obtain excess returns using quantitative trading strategies with appropriate timing based on the factor of price collapse in the stock market, with a behavioral finance perspective in companies listed on the Tehran Stock Exchange and tested its effectiveness. The present study is classified as a descriptive (non-experimental) and correlational research of the type of multivariate regression analysis, and the results of the research hypotheses are based on information collected from the financial statements of companies listed on the Tehran Stock Exchange and related to 102 companies on a monthly basis for seven consecutive years from 2019 to 2025. Among them, 61 companies that experienced at least one collapse and had a weighted index (RSI) equal to or less than 30 were selected and analyzed as a buy signal, taking into account the factor of the collapse in the current month and the previous month. And to summarize the data, information and calculate the research variables, Stata software was used. The results obtained from testing the research hypotheses indicate that excess returns are obtained from applying quantitative trading strategies (CTS) with respect to the behavioral financial perspective of investors in all five sub-hypotheses and consequently the main hypothesis of the research was confirmed, however, the use of the weighted index strategy (RSI) in the short-term return of holding and selling the desired stocks on the Tehran Stock Exchange was found to be insufficient in the first sub-hypothesis. https://www.iaaaar.com/article_233808.html Abstract This research is a native model for assessing the maturity of management processes and capabilities of audit firms using the DPSIR model. The research method is based on the partial least squares structural equation model. First, the study area is described and conceptual models are examined. Finally, the relationship between indicators, efficiency levels and model outputs is analyzed. The research was conducted in three stages. In the first stage, the FCM technique was used to extract the final success matrix. This matrix was analyzed in FCMapper software and three scenarios were examined In the first scenario, zeroing the service index and the role of the accounting unit leads to a positive change in the participation index in risk management and the reporting and communication management index, but has a negative effect on the information technology and processability index. In the second scenario, it leads to an increase in the service index and the role of the accounting unit, but a sharp decrease in the participation index in risk management, information technology and processability. The third scenario, where the service index and the role of the accounting unit remain constant, with the flexibility index reaching zero, has led to a sharp decrease in other indices. The findings show that the proposed model can be used as an efficient tool for improving management processes and enhancing the capabilities of audit firms https://www.iaaaar.com/article_234468.html The purpose of this study is to evaluate the level of implementation and effectiveness of Iran’s Comprehensive Tax Plan from the perspective of experts, considering it as the most significant information technology project of the Iranian National Tax Administration (INTA). In this research, a questionnaire was used to assess the implementation and effectiveness of the 32 sub-projects of the Comprehensive Tax Plan across five thematic dimensions: Integrated Tax System, Infrastructure, Human Resources, Stakeholders, and Project Management, based on expert evaluations over different years. The findings indicate that the implementation level of the Comprehensive Tax Plan has varied across years, gradually increasing from 13% in 2010 (1389) to 92% in 2023. Moreover, according to experts, the effectiveness of the plan also improved, rising from 1% in 2010 to 54% in 2203. The high percentage of implementation achieved in various years serves as a performance indicator for INTA in executing the plan. On the other hand, the noticeable gap between the implementation rate and the effectiveness rate conveys an important message to the tax administration, regulatory bodies, and policymakers—highlighting the need for enhanced oversight and training to improve the plan’s overall effectiveness and efficiency. https://www.iaaaar.com/article_236877.html Organizations rely on financial performance evaluation to provide feedback to managers regarding the achievement of strategic goals. One of the functional aspects of organizations, which has traditionally been highly regarded, is their financial aspect. Since earning profit is considered the main goal of many companies, financial performance and its measurement are very important. The main purpose of the current research is to investigate the effect of financing based on equity, ownership structure and time horizon of institutional investors on the performance of companies listed on the Tehran Stock Exchange. In this research, short-term institutional ownership, long-term institutional ownership, government ownership, managerial ownership, concentration of ownership and financing through equity as independent variables; Financial performance as a dependent variable and company size variables, independence of the board of directors, operating cash ratio, company growth and accruals ratio are also considered as control variables. The statistical population of the research is the companies admitted to the Tehran Stock Exchange, and the statistical sample of the research includes 795 companies during the period from 1397 to 1401. The research method is descriptive correlation with applied approach and the method of data analysis is through multiple regression test. The results of the research showed that government ownership and concentration of ownership have an inverse and significant effect on the company's financial performance. Also, the effect of short-term institutional ownership, long-term institutional ownership, managerial ownership and financing through equity on the company's financial performance is direct and significant. https://www.iaaaar.com/article_236971.html Popuse: The current research seeks to track the effect of moral hazard among managers and shareholders on the incorrect pricing of shares, taking into account the conservatism role of the auditor. Method: In order to achieve the objectives of the research, a sample consisting of 146 companies accepted in the Tehran Stock Exchange was selected using systematic elimination sampling during the years 2013-2022, 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 a direct relationship between moral hazards between managers and shareholders and incorrect stock pricing, and the auditor's conservatism also affects this relationship, and interacting with moral hazards can reverse this effect and the price- Reduce misplacement of stocks. Conclusion: The present study provided useful evidence that incorrect pricing can be reduced by reducing moral risks between managers and shareholders, and in this context, the conservatism of auditors cannot be ignored. https://www.iaaaar.com/article_240172.html The effect of customer concentration on the cash holding level, accounts receivable level, the Inventory level and the level of fixed assets of the companies will be investigated. Research data has been collected using the information of 150 companies from the stock market of Iran in a period of 7 years (i.e. from the fiscal year 2017 to 2023). The findings of the research show that in the stock market of Iran, the concentration of customers on the cash holding level, the level of accounts receivable and the level of fixed assets has a significant positive effect and Customer concentration has a significant negative effect on the inventory level. In fact, based on the results of research in companies with a high level of customer concentration, because of the risk of selling to major customers, companies tend to keep more cash. Due to the fact that companies tend to maintain major customers, they usually agree to grant credit (credit sales) to major customers, the level of accounts receivable increases with the increase in the concentration of customers. With the increasing level of customer concentration, companies tend to invest in fixed assets to develop the company's line to produce according to the order of these customers. Due to the fact that sales to major customers are usually done through the conclusion of contracts, the company will have the ability to have a more appropriate management of the cycle of supply and consumption of goods inventory. https://www.iaaaar.com/article_240189.html In this research, the moderating role of uncertainty was investigated in the context of the impact of business strategy on the labor investment efficiency in companies listed on the Tehran Stock Exchange during the final period 2015-2024. For doing the study, 157 companies were selected as statistical sample. The pooled/paned regression models were applied to analyze of data in EViews 10. In the present study, to measure the labor investment efficiency, Jung et al. (2013) model was exerted. Also, it was used discrete business strategies score (Bentley et al. 2013), to classify firms into three strategy groups: overall score of business strategy, prospector strategy, and defender strategy. Finally, to measure uncertainty, the standard deviation of asset returns over a 5-year period was used. The findings of the research showed that among the different criteria of the business strategy, only the effect of the overall score of business strategy on labor investment efficiency of the companies was negative and significant. In other words, companies with tendency towards prospector strategy generally have a higher level of risk in terms of investing in the labor. One of the reasons for this is the complexity and difficulty of predicting the optimal labor demand for such companies. However, the labor investment efficiency of companies has been independent of the business prospector and defender strategies. Also, the relationship between business strategy and labor investment efficiency has been independent of the moderating variable of uncertainty. https://www.iaaaar.com/article_240203.html With resource constraints and rising costs, medical universities need financial transparency, efficient costing, and an indigenous accounting information system to improve the health economy. The aim of this study was to design and validate a model for diagnosing the health economy in the country’s medical universities, with an emphasis on the accounting information system.This research employed an exploratory mixed-methods design (qualitative–quantitative).In the qualitative phase, using grounded theory (Strauss and Corbin approach), 23 in-depth interviews were conducted with faculty members, managers, and financial experts, and the data were coded in MAXQDA. As a result,140 conceptual codes were organized into six categories: causal conditions, contextual conditions, intervening conditions, the core phenomenon, strategies, and consequences. In the quantitative phase, a researcher-developed 78-item questionnaire was distributed among 400 participants, and 389 questionnaires were analyzed.Validity and reliability were confirmed using CFA, AVE, HTMT, Cronbach’s alpha, and composite reliability, and the model was tested via PLS-SEM in SmartPLS4. The results showed that causal (β = 0.433), contextual (β = 0.427), and intervening conditions (β = 0.310) explained about 50% of the variance in the core phenomenon (R² = 0.499).The core phenomenon had significant effects on strategies(β = 0.682) and consequences (β ≈ 0.435), and strategies showed the strongest direct effect on consequences (β = 0.638).This model provides an indigenous framework for reducing inefficiency and rent-seeking, increasing transparency, and improving resource allocation. It also identifies strengthening the accounting information system, integrating information systems, and enhancing the professional status of accountants as prerequisites for reforming the health economy. https://www.iaaaar.com/article_240217.html Abstract Purpose: The current research seeks to track the impact of risk management on the speed of achieving optimal working capital. Method: In this regard, a sample consisting of 124 companies accepted in the Tehran Stock Exchange during the years 2010-2022 was selected with the help of the systematic elimination model and finally to test the research hypotheses from a multivariate regression model with the generalized moments approach (GMM). It was taken advantage of. Findings: In the results of the research hypotheses, it was observed that risk management increases the speed of achieving optimal working capital. Also, the speed of adjustment of working capital in the sample companies is about 65%, which shows that the companies dynamically cover the same amount of hexadecimal between the actual and optimal working capital. Conclusion: The current research provides useful evidence for company managers and capital market agents that optimal working capital can be achieved faster with comprehensive risk management. Keywords: Working capital adjustment speed, Risk management, Liquidity conversion cycle. https://www.iaaaar.com/article_240770.html Earnings are the closest measure in financial statements for market size and firm dominance in the market. Accordingly, earnings may convey information related to investors’ decision-making in addition to the information contained in current profits. The purpose of this study is to examine the effect of the value-relevance of earnings on executive compensation and the mediating role of investor sentiments. In this study, in order to examine and analyze the hypotheses, data related to 120 companies listed on the Tehran Stock Exchange for the period 2015 to 2023 were extracted and a panel data regression model was used to test the research hypotheses. The results of the study indicate that the value-relevance of earnings has a significant effect on executive compensation. Also, the results of the second hypothesis of the study indicate that investor sentiments have a significant effect on the relationship between the value-relevance of earnings and executive compensation. In the modern economy, shareholders increasingly prioritize creating new markets and protecting market share in addition to making profits, and earnings are the most appropriate variable in financial reports to communicate these achievements. https://www.iaaaar.com/article_241552.html Disclosure of Key Audit Matters (KAM) is a recent requirement introduced by international auditing standards to enhance transparency, accountability, and the overall quality of financial reporting. This study aims to empirically examine the impact of KAM disclosure on two key dimensions of financial reporting quality: restatement of financial statements and tax avoidance. The statistical population includes 103 firms listed on the Tehran Stock Exchange over the period 2014 to 2024, resulting in 1,133 firm-year observations. Panel regression, logistic regression, and classical tests were employed to test the hypotheses. The results showed that disclosure of key audit matters does not have a significant effect on reducing restatements and the level of tax avoidance. Qualitative analyses also show that the effectiveness of disclosure of key audit matters depends on factors such as institutional structures, quality of disclosure, and level of user understanding. Accordingly, strengthening institutional infrastructures and enhancing users’ financial literacy may improve the impact of KAM disclosure.