https://www.iaaaar.com/ Accounting and Auditing Research en daily 1 Sat, 21 Mar 2026 00:00:00 +0330 Sat, 21 Mar 2026 00:00:00 +0330 https://www.iaaaar.com/article_244176.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_244177.html Purpose: among the information provided by commercial units, profit information as an important channel of communication between investors and managers;It has a special place. There are two theoretical schools in the field of profit sharing. The school of imperfect markets considers the profit sharing policy to be relevant, and the school of perfect markets considers it irrelevant. The followers of the school of incomplete markets believe that it is better for companies to have a stable dividend policy. Followers of the school of perfect markets believe that dividend distribution does not affect the value of companies. Because the market is complete and the cost of financing from outside and inside the company is the same. Therefore, the purpose of this paper is to examine the role of investment opportunities and corporate governance on the relationship between profit sharing in predicting future profitability and future returns of the company Method: In terms of the purpose, the current research is of the type of basic experimental research. In this research, the required data has been extracted from the financial statements of companies and Sandakawi, as well as from the Kodal website. The statistical population of the current research is the companies accepted in the Tehran Stock Exchange, in the period from 2015 to 2022, and 105 companies were selected as a sample by the method of systematic elimination. Evioz 10 and Stata 14 software were used for data preparation and model estimation, and for testing the research hypotheses, a composite data model was used.Findings: The results showed that investment opportunities have a positive effect on the ability of profit sharing in predicting future profitability. Also, the results showed that investment opportunities have a positive effect on the ability of changes in profit distribution in predicting future returns. But investment opportunities do not have a significant effect on the ability of changes in profit distribution to predict future income. Also, the results showed that corporate governance has a positive effect on the impact of investment opportunities on the ability of changes in profit distribution in predicting future profitability.Conclusion: If a favorable corporate governance system is established in a company, the information asymmetry and conflict of interest created between managers and shareholders will be reduced and lead to the appropriate allocation of company resources among assets in the form of an efficient investment portfolio or in the form of profit distribution among shareholders. In this way, the expected returns and profitability of the stakeholders will also be met. https://www.iaaaar.com/article_244178.html This research was conducted with the aim of analyzing the factors affecting the integration of the financial system of companies, a case study of the National Company of Southern Oil Regions. Analytical method is based on questionnaires and structural equations. The software was SPSS and Lisrel. The validity was obtained with the help of face validity and construct validity with the help of Lisrel software. The reliability was calculated using Cronbach's alpha coefficient of 0.89. After analyzing the data, it was concluded that the legal and executive systems; hardware and software foundations; regulations and positions; improvements and policies; development of financial markets; international integration; local integration; And financial innovations have a positive and significant effect on the integration of financial systems in the National Company of Southern Oil Region. Therefore, it is suggested that internal and external evaluation of the company, evaluation of employee performance on new bases and increasing the amount of support for beneficiaries, archiving of employee files, newer training of human resources and improvement of human resources management, as well as providing a path for progress in the framework Extensive global changes should be implemented to adapt the company's financial system to environmental changes and use the opportunities available in the company. https://www.iaaaar.com/article_244179.html This study set out to design and empirically validate a context-specific maturity model for management processes and capabilities in audit firms. Grounded in the causal logic of the DPSIR framework, the model integrates external drivers, organisational pressures, internal maturity state, audit quality outcomes, and organisational responses into a single analytical architecture. To build the model, a critical and systematic review of the auditing and dynamic capabilities literature was undertaken to extract dimensions and indicators tailored to the audit-firm context. The resulting constructs were then tested using partial least squares structural equation modelling (PLS-SEM) to assess the hypothesised pathways, and complemented with fuzzy cognitive mapping (FCM) to capture feedback loops, variable centrality and policy-relevant scenario simulations. The structural results confirmed the core hypotheses: external drivers exert a positive influence on organisational pressures (H1); pressures negatively affect maturity status (H2); and higher maturity levels mitigate adverse audit-quality outcomes (H3). Organisational responses, including capability-development initiatives and process reconfiguration, significantly reduced negative outcomes, alleviated pressures, improved maturity status, and generated positive signalling effects towards external drivers (H4–H7). FCM analysis identified three leverage dimensions (accounting unit services and role, processability, and reporting and communications) as the network’s most central nodes. Collectively, these findings demonstrate that embedding risk management, digital technologies and organisational culture within such an integrated framework provides a practical roadmap for audit firms and regulators to move from traditional maturity paradigms towards data-driven, digitally enabled auditing and evidence-based capability enhancement. https://www.iaaaar.com/article_244180.html Abstract: Since the first published research on Earning Response Coefficient (ERC), one of the most important directions of studies in financial accounting is about explaining and identifying different factors affecting ERC for different companies. Also, based on the research, it can be shown that the financial characteristics are not the same in different stages of the life cycle and it changes depending on the stage in which it is placed. Therefore, the financial characteristics are influenced by the stage of the life cycle in which the company is located, therefore, the firm life cycle model can be used as a key for stronger forecasting as well as making decisions more logically. Therefore, in current research, the relationship between firm size and ERC during the firm's life cycle admitted to the Tehran Stock Exchange is studied. This research is a type of applied research in which the financial data of 151 Tehran Stock Exchange companies during the period of 2013 to 2022, including 1510 observations, were examined. The findings show that since shareholders are more interested in the information disclosed by larger companies, they react more to this information, which affects the price and return of stocks. Therefore, the larger the company, the higher the expected ERC. The results also show that the life cycle is an influential factor in the relationship between company size and ERC, so that in each stage of the life cycle, the explanatory effect of company size on ERC changes. 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_244181.html Purpose: The absence of clear, accurate, and timely information is a crucial factor in the incorrect valuation of stocks. Most often, this incorrect pricing manifests as overvaluation, where the price assigned to a stock exceeds its true fundamental value, resulting in significant benefits for managers. As a result, managers may actually welcome this information asymmetry, highlighting the potential for auditors to play a key role in addressing this issue. Therefore, the aim of the current study is to examine the impact of moral hazards between managers and shareholders on incorrect stock pricing, with a specific focus on the role of auditor conservatism. Methodology: In order to achieve the objectives of the study, a sample of 146 firms listed on the Tehran Stock Exchange was selected using systematic elimination sampling from the years 2013 to 2022. The research hypotheses were then tested using multiple linear regression tests based on panel data and its subset tests. The results of these tests are presented below. Findings: It has been observed that there is a direct relationship between moral hazards among managers and shareholders and incorrect stock pricing. The auditor's conservatism also impacts this relationship. Addressing moral hazards can help mitigate this effect and reduce the mispricing of stocks. Conclusion: The present study provides useful evidence that incorrect pricing can be reduced by decreasing moral risks between managers and shareholders. In this context, the conservatism of auditors cannot be ignored. 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_244182.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_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_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_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_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_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_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_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_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. https://www.iaaaar.com/article_242783.html Independent auditing, as one of the key components of the financial reporting supply chain, must play an important role in maintaining and improving the quality of these reports. Therefore, evaluating the performance of independent auditors is essential, given its significant role in implementing the corporate governance system. Given the lack of comprehensive research in the country on the performance evaluation model of independent auditors, the present study has examined this issue and presented an applicable model for the use of stakeholders. This study was conducted in three phases. In the first phase of the research, dimensions, components and indicators of the performance evaluation of independent auditors were extracted from the research literature and interviews and thematic analysis. In the second phase, the fuzzy Delphi method was used to screen the indicators and finally, a performance evaluation model for independent auditors was designed using Smart PLS4 software. Based on this, 95 indicators were identified and classified into 4 general dimensions: input, process, output and outcome. For the input dimension, 8 components with 46 indicators were identified, for the process dimension, 4 components with 22 indicators, for the output dimension, 16 indicators in 3 components and finally for the outcome dimension, 18 indicators in 4 components were identified. The findings of the present study can be a suitable solution for improving the performance evaluation of auditors and increase the quality of auditing and, as a result, increase public trust in the auditing profession. https://www.iaaaar.com/article_242835.html The aim of the present study is to "provide a conceptual framework for auditing" which is hoped to aid in the teaching and understanding of independent auditing. The lack of effort to create a unified theory of auditing is evident, and in this study, each of the concepts is examined in detail to consider its importance in the conceptual framework and its implications for auditing work. The statistical population of this study is professional and academic experts, mainly in the fields of accounting and auditing. Given that their number is uncertain in these cases, the Cochran formula determines the sample size. After determining the sample, given the highly theoretical aspect of the research topic, and after sending out the questionnaires, receiving and sorting them, they ultimately provided 52 valid and usable response forms. According to the results obtained, a) "The role of the auditor in society - 14 items (including an introduction)", b) "Fundamental assumptions of auditing - 7 items", and c) "Basic concepts of auditing - 13 items" constitute the structure and conceptual framework of auditing. Therefore, the main components of the conceptual framework presented for auditing include determining the "role of the auditor in society", "fundamental assumptions of auditing", and "fundamental concepts of auditing". It seems that developing a theoretical framework for auditing may not necessarily solve the everyday problems and issues of the profession, but such an activity can reduce the occurrence of some of these problems and issues in the future. https://www.iaaaar.com/article_244651.html n.Objective: Given the rapid growth of technology-based companies and the high sensitivity of stakeholders to the transparency and quality of financial information, the main goal of this research is to analyze the impact of real-time financial reporting on reducing managers' opportunistic behaviors and reducing earnings management. Method: The approach of the present research is qualitative and the data were collected and analyzed through 22 semi-structured interviews with financial managers and senior auditors in 2025. Sampling continued until theoretical saturation was reached. The data were coded using NVivo. Findings: The findings suggested four main themes: the evolution of financial transparency, double pressure and organizational adaptation, the redefinition of management roles and authority, and technological innovation and growth opportunities. The evolution of financial transparency has led to reduced information asymmetry and increased market confidence, but with it has also increased time pressure and the need for structural adaptations. The double-pressure theme emphasizes the need to invest in education and infrastructure; the redefinition of the role of management has led to limitations in traditional earnings management practices, although it has also given rise to newer and more sophisticated methods; and the technological innovation theme outlines new opportunities for enhancing competitive advantage. Conclusion: Strengthening a culture of transparency, updating regulatory frameworks, and investing in technological and human adaptation are among the key measures for the effective use of real-time reporting in Iran. Also, although real-time reporting has created serious obstacles to earnings management, it alone cannot completely eliminate them. From a practical perspective, https://www.iaaaar.com/article_244667.html The aim of this research is to examine the role of Metaverse and FinTech Adoption, and User Experience in improving digital financing. The statistical population of this study consists of university professors from Tehran in financial management fields، senior managers، heads of departments and branches، as well as experts from Bank Tejarat، Export، Mellat، and Parsian. It also includes CEOs and experts of Fintech and PSP companies، legal auditors actively involved in financial and banking matters، and members of the accounting community in the year 2025. A sample of 384 individuals was selected using Cochran's formula. This research is categorized as applied research and is classified as a descriptive survey study. For data collection، the library method was used، and the primary data collection tool was a questionnaire. The software used in this study is Smart PLS. The results indicated that there is a positive relationship between the acceptance of financial technology and digital financing. Additionally، there is a positive relationship between the Metaverse and digital financing. Furthermore، there is a positive relationship between user experience and digital financing. The organizational culture impacts the relationship between the acceptance of financial technology and digital financing. It also influences the relationship between the Metaverse and digital financing. However، organizational culture does not impact the relationship between user experience and digital financing. Keywords: Metaverse; FinTech; Digital Financing https://www.iaaaar.com/article_245073.html Purpose:Readable financial reports help users make better decisions and reduce information asymmetry. The presence of women on the audit committee leads to the provision of more accurate and useful financial reporting information for stakeholders, which can influence the readability of financial reports. Gender diversity in audit committees varies among companies with different levels of female executives. Given the potential impact of female executives on audit committee diversity and financial reporting readability, this study aims to examine the effect of gender diversity in audit committee membership on the readability of financial reporting, with the moderating role of board gender diversity. Method:To test the research hypotheses, data from 107 companies listed on the Tehran Stock Exchange over the period 2016 to 2023 were extracted. Pooled regression models were employed to examine the hypotheses. Findings:The results indicate that board gender diversity reduces the readability of financial reports. Furthermore, the findings suggest that board gender diversity does not influence the relationship between audit committee gender diversity and financial reporting readability. Conclusion:The presence of women on the audit committee, due to their risk aversion, leads to greater attention to standards and compliance in financial reporting. This may involve longer sentences and more complex wording, thereby reducing the readability of financial statements. In addition, since the board of directors operates at a macro‑policy level while the audit committee has a more specialized and technical role in reviewing report details, board gender diversity does not affect the relationship between audit committee gender diversity and financial reporting readability. https://www.iaaaar.com/article_245613.html Dividend policy is one of the most important topics in financial management. Several factors have an impact on the formulation of this policy. Therefore, the purpose of this research is to investigate the effect of financial restatements on the payment of dividends in companies listed on the Tehran Stock Exchange. In order to achieve this goal, two hypotheses were formulated. To test the hypotheses using the systematic elimination method, 175 companies was selected from the companies accepted in the Tehran Stock Exchange during 2017 to2023 and a linear regression model was used. Data analysis has also been done in Eviows 10 software. The results of the research show that financial restatements has a positive relationship with dividends. In addition, financial restatements has a negative relationship with changes in dividend payment. Based on the findings of the research, it can be said that financial restatements, on the one hand, based on the signaling theory, investors' expectations have increased in relation to the expected rate of return, for this reason, there is a significant positive relationship between financial restatements and dividends. This issue is also supported by the agency theory due to the information asymmetry created at the time financial restatements. On the other hand, due to the decrease in the trust created by the shareholders in financial restatements cases, in line with conservatism, the dividend will decrease compared to the past. https://www.iaaaar.com/article_245615.html The current research has been conducted with the general aim of investigating the impact of investors distraction on stock price crash risk in listed companies on the Tehran Stock Exchange. For this purpose, the impact of the distraction of institutional investors and the distraction of major investors on the risk of the crash of the company's stock price is investigated. For statistical analysis, EViews version 9 statistical software was used. In this research, the number of 140 listed companies to the Tehran Stock Exchange was selected as a sample, and the financial statement information for the seven - year period from the beginning of 2016 to the end of 2022 was tested based on the research model. Multivariate regression model with panel data and random effects method was used to test the research hypotheses. In general, the summary of the results of the test of research hypotheses shows that in the listed companies to the Tehran Stock Exchange, the distraction of institutional investors and the distraction of major investors have a significant positive effect on the stock price crash risk. In this sense, the increase in the confusion of institutional investors and the confusion of major investors increases the stock price crash risk. When investor confusion increases due to the diversion of their attention, managers will use this reduced oversight by institutional investors for their opportunistic behavior in financial reporting, increasing the risk of a stock price crash by hiding the company's real news and performance. https://www.iaaaar.com/article_246066.html Abstract: The purpose of this study is to compare the accuracy, level of agreement, and grading speed of artificial intelligence models with those of expert human judgment in authentic assessment contexts. This research is quantitative and quasi-experimental in design. The statistical population consisted of accounting students in the 2025–2026 academic year; the sample was selected via convenience sampling. Data were collected from 40 students. Midterm and final exam scoring were performed by three AI models and two human raters. Data were analyzed using SPSS version 27, and Python code was executed in the Google Colab cloud environment. Descriptive statistics, repeated measures analysis of variance, Cohen’s kappa coefficient, and speed measurements were calculated and evaluated. Preliminary findings indicate that human evaluations are more accurate and stable (higher mean scores and smaller standard deviations). This superiority was consistently supported by a significant interaction between rater type and exam, revealing statistically significant differences in scoring between humans and AI. Agreement between human and AI raters ranged from minimal to moderate, whereas inter-rater agreement among humans was very high. On the other hand, AI models that received feedback demonstrated performance improvements ranging from 10 to 24 times those of human raters without feedback. The findings highlight the role of artificial intelligence in transforming and enhancing the assessment domain, positioning it as a rapid complementary tool in the initial stages of objective scoring or marking, to be used alongside human scoring in order to maintain accuracy and consistency in conceptual accounting examinations. https://www.iaaaar.com/article_246460.html Objective: The aim of the present study is to investigate the effect of social responsibility on the lack of transparency of operating cash flow with an emphasis on the role of tax avoidance. Research method: The present study is applied and from the methodological perspective, the correlation is of a causal (post-event) type. The statistical population of the study was all companies listed on the Tehran Stock Exchange, and using the systematic exclusion sampling method, 141 companies were selected as the research sample and were examined over a 10-year period between 2014 and 2019. Findings: The results of testing the research hypotheses showed that social responsibility has a negative and significant effect on the lack of transparency of operating cash. Tax avoidance also affects this relationship. Tax avoidance has a moderating and weakening role. Conclusion: The results of this study showed that corporate social responsibility can significantly reduce operating cash opacity and play an important role in improving financial transparency. However, the findings indicate that tax avoidance as an intervening factor can affect this relationship and, in interaction with social responsibility, increase the level of operating cash opacity. This indicates that simply paying attention to social responsibility without controlling tax behaviors may not fully improve financial transparency. From a knowledge-building perspective, this study provides a more detailed understanding of the factors affecting the transparency of corporate cash flows by combining the two important variables of social responsibility and tax avoidance. https://www.iaaaar.com/article_248105.html One of the consequences of financial irregularities and misuse of public funds is the creation of doubts about the independence and ethical decision-making of public sector auditors. Political threats arise when audit activities and processes, including the auditor's opinion and the follow-up of audit findings, are affected by pressures from influential individuals or organizations. The research population consisted of experts and experts in the State Court of Accounts, who had managerial experience in the departments of their respective organizations. The spatial scope of this research was the auditors working in the State Court of Accounts and was conducted within the time period of 1402 to 1403. The statistical sample in the quantitative section was 305 people, of which 170 people were selected as a statistical sample using a simple random method based on the Cochran formula. In this study, Smart-PLS was used to fit the conceptual model and test the hypotheses. the research findings showed that political activity and being a member of political parties and groups, the communication of auditors with individuals and political parties, the political selection of senior and middle managers of the administrative court, the communication of auditors with MPs and the use of influence of representatives to promote, the politicization of the senior management of the supreme administrative court, the interest of auditors in political groups and the desire to support them, the use of influence of auditors to promote and get higher level of trust.