Investigating the relationship between managers' gender diversity, auditor's remuneration, and auditor selection
mohammad ali
akbarkhani
payamnoor
author
nader
naghshbandi
Accounting- faculty member
hakim nazami institute of higher education -quchan-iran
author
zahra
morid ahmadi yazdi
nezami
author
text
article
2020
per
The purpose of this study was to investigate the relationship between managers' gender diversity, auditor's remuneration, and auditor selection in a sample of listed companies. The data of the variables studied for a nine year period (1396-1388) were audited from financial statements and in some cases from the new approach software. In order to achieve the purpose of the research, three hypotheses were tested in two regression models. Data analysis was performed using panel data method in R and STATA software. According to the statistical analysis of the results at the 5% level of error, there was a significant relationship between the presence of women in the board of directors and the audit fee. There was no significant difference between the presence of a woman on the board of directors and the presence of a woman on the audit committee.
Journal of Accounting and Management Vision
saeed sheiporian
2645-4572
2
v.
19
no.
2020
1
26
https://www.jamv.ir/article_103874_6be8c626ea435267263c2c2ea06f7048.pdf
The relationship between auditors' perceptions of audit volume, audit quality, and job satisfaction
yaser
heidari
کارشناس ارشد حسابرسی، گروه حسابداری، موسسه آموزش عالی حکیم نظامی قوچان، ایران
author
mohammad ali
akbarkhani
payamnoor
author
zahra
morid ahmadi yazdi
nezami
author
text
article
2020
per
The present study examines the relationship between auditors' perceptions of audit volume, audit quality, and job satisfaction. Independent variables; Auditors' perception of audit volume, audit quality, and dependent variables; audit quality, job satisfaction. The sample consisted of 374 auditors and were evaluated by a questionnaire consisting of three sections. An 8-question questionnaire was used to measure auditors' perception of audit volume; 21-question questionnaire for audit quality, and 24-question questionnaire for job satisfaction in order to collect information among respondents. Then the data collected after entering Amos software were analyzed. The results show that job satisfaction mediates the relationship between auditors 'perception of audit volume and audit quality. There is a significant relationship between auditors' perception of audit volume and job satisfaction. There is a significant relationship between job satisfaction and audit quality.
Journal of Accounting and Management Vision
saeed sheiporian
2645-4572
2
v.
19
no.
2020
27
41
https://www.jamv.ir/article_103876_4c734b25af140c7fcfbc846a403fe7c2.pdf
Investigating the Relationship between Information Asymmetry and Profit Sharing Policies and Malik Structure in Tehran Stock Exchange
zahar
taghavi
NASER KHOSRO
author
maryam
hosseini
Naser Khosro Nonprofit University
author
farzin
khoskar
مدرس
author
text
article
2020
per
سرمایه گذاران برای انتخاب پرتفوی بهینه خود اطلاعاتی در زمینه سهام شرکتها نیاز دارند و واضح است که هر چهار اطلاعات در دسترس آنها دقیقتر بوده و از قابلیت اتکای بیشتری برخوردار باشد آنها با اطمینان بیشتری اقدام به معامله سهام می کنند و در نتیجه این امر ریسک کمتری را متحمل می شوند ساختار مالکیت تبیین کننده مباحث حاکمیت شرکتی از قبیل توانایی مدیریت نظارت سهامداران تامین مالی شرکت تصمیمات مرتبط با سرمایه گذاری ها و سیاست های افشای شرکتی می باشد
Journal of Accounting and Management Vision
saeed sheiporian
2645-4572
2
v.
19
no.
2020
42
60
https://www.jamv.ir/article_102081_e0ac1301ad2a898521c58120c6f3fbc6.pdf
Investigating the Relationship between Corporate Social Performance and Profit Sustainability of Listed Companies in Tehran Stock Exchange
milaf
poorasadnadaf
University of Nasser Khosro Saveh
author
sina
aghabeigy rozbahani
University of Nasser Khosro Saveh
author
farzin
khoshkar
University of Nasser Khosro Saveh
author
text
article
2020
per
The purpose of this study was to investigate the relationship between corporate social performance and profitability of listed companies in Tehran Stock Exchange. The spatial domain of this research was the companies listed in the Tehran Stock Exchange and the time domain between 2011 and 2015. In this study, environmental, socioeconomic and social dimensions of social performance were considered as independent variables and dependent variable profitability. The present research is in the field of applied research. If the classification of the types of research is based on the nature and method, the present research method is in terms of months.
Journal of Accounting and Management Vision
saeed sheiporian
2645-4572
2
v.
19
no.
2020
61
73
https://www.jamv.ir/article_102171_2a118f1bf8545e50734c3ca49bdefc11.pdf
Investigating the impact of accounting conservatism on the relationship between CEO change with overconfidence and firm performance in companies that listed in the Tehran stock exchange
Masoume
Davoudi
M.A. in Accounting, Faculty of Management and Accounting, Department of Accounting, Imam Reza international university, Mashhad, Iran
author
Amir
Ghafourian Shagerdi
Department of Accounting, Faculty of Management and Accounting, Imam Reza International University, Mashhad, Iran
author
text
article
2020
per
This study investigating the impact of investigating the impact of accounting conservatism on the relationship between CEO change with overconfidence and firm performance in companies that listed in the Tehran stock exchange. This research is objectively, appliable and through the method of collecting and analyzing in the field of descriptive, correlational. The statistic sociaty population of this research, includes the firms listed in the tehran stock exchange as 117 companies operating in various industries over the years 2011 to 2017. To measure CEO change with overconfidence, using coding method and also to measure the CEO overconfidence according to the Ahamad and Duelman (2013) use overinvit index that is related to the investement also to measue firm performance, use by Tobins Q ratio and finally to measure the accounting conservatism used the Khan and Wats model. The test assumptions of this study are regular multiple regression with and using the Eviews software. According to the results of the mentioned test assumptions shows that: accounting conservatism had not a significant impact on the relationship between CEO change with overconfidence and firm performance but accounting conservatism had a significant impact on the relationship between CEO overconfidence and firm performance.
Journal of Accounting and Management Vision
saeed sheiporian
2645-4572
2
v.
19
no.
2020
74
89
https://www.jamv.ir/article_102172_83037e60b019f716c30bfa3c072fe91e.pdf
The impact of Audit Firms' Ranking on the relationship between Family Ownership and Board of Director’s Bonus
fariba
rezvani
Accounting group, Technical University of Fatemeh, Technical University, Ardabil, Iran.
author
Sajad
Barandak
MSc. , Department of Accounting, Moghadas Ardabili Institute of Higher Education, Ardabil, Iran
author
text
article
2020
per
Increasing family ownership can improve internal control and reduce the conflict of interests between the manager and the owner, and create coordination and incentives to avoid over-investing problems. Having family members on the board and management team and reputation of the company can have a positive impact on the company. Family ownership in a company improves performance and increases company value, so the purpose of the study is to investigate the relationship between family ownership and Board of Director’s Bonus on the one hand and the impact of this relationship on the Ranking of audit firms using data from 120 firms. Admitted to the Tehran Stock Exchange during the period 2014 to 2019 were evaluated. Multivariate regression model was presented to test the research hypotheses and combined data were used for analysis. Research findings show that there is a direct and meaningful relationship between family ownership and Board of Director’s Bonus, and the higher the family ownership, the greater the remuneration paid to those firms, but another hypothesis suggests that Audit Firms' Ranking on the relationship between family ownership And the Board of Director’s Bonus has no significant effect
Journal of Accounting and Management Vision
saeed sheiporian
2645-4572
2
v.
19
no.
2020
90
107
https://www.jamv.ir/article_102170_ea2105bb071451eb95bf784e5441f158.pdf
Efficiency of corporate boards and corporate social responsibility performance: The moderating role of CEO financial knowledge background
Sajad
Barandak
MSc. , Department of Accounting, Moghadas Ardabili Institute of Higher Education, Ardabil, Iran
author
Fatemeh
Mansoori Habib Abadi
Master of Accounting, Department of Accounting, Feizoleslam Institute of Higher Education, Esfahan, Iran.
author
text
article
2020
per
Corporate social responsibility and related disclosures is an important factor that leads to the continuity of the company. Because companies are connected to the community, the community enables the company to survive in the long run, and the community benefits from the company's activity and behavior. The expansion of corporate responsibility implies that corporate responsibility has gone beyond what it used to be - providing money to shareholders. However, senior management, especially the CEO, is expected to perform his duties impartially. But the amount of experience and type of knowledge they have can have an impact on company strategy. Therefore, the purpose of this study is to investigate the effect of efficiency of corporate boards on social responsibility performance of listed companies in Tehran Stock Exchange between 2015 and 2019. Multivariate linear regression and combined data were used to test the hypothesis. The results of the first hypothesis test showed that Efficiency of corporate boards had a significant relationship with corporate social responsibility performance. The more efficient the boards of directors are, the more companies are doing better in the same direction of social responsibility. Therefore, it is suggested that firms select high efficiency of corporate boards for better social responsibility performance. The second hypothesis results show that CEO's financial background moderates the relationship between efficiency of corporate boards and corporate social responsibility performance. Do not neglect to have executives with a financial literacy background for utility reporting.
Journal of Accounting and Management Vision
saeed sheiporian
2645-4572
2
v.
19
no.
2020
108
127
https://www.jamv.ir/article_102168_aeb56bd1ea79fb73ff09549fc1b70c1b.pdf
Investigating the effect of the type of auditor's query on the response received from the client
habibollah
nakhaei
assistant professor
author
rambod
kaveh birjandi
PhD student in accounting
author
text
article
2020
per
This research examines the impact of the type of auditor's query on the response received from the client. The research method was qualitative and the sample size of the study consisted of 25 students of an accounting training institute who were selected by available sampling and were asked to answer the hypothetical auditor's audio-visual and email questions. The results of the study showed that 12 people stated that they would provide the information if an auditor requested information via email. Therefore, it can be said that the auditor's query by email has a different effect on the response of the client than the more traditional methods, and the responses are affected by the professional suitability of the auditor. The present study emphasizes the importance of appropriate training and attention to professional communication skills and auditors' training on the potential impact of poor professional communication. Therefore, a significant part of the success of the auditor's inquiry will be related to human behavior and interpersonal relationships.
Journal of Accounting and Management Vision
saeed sheiporian
2645-4572
2
v.
19
no.
2020
128
136
https://www.jamv.ir/article_102174_c037ec613f9e1d0c6950a563692d1d03.pdf
Investigating the role of print media in stimulating investors' sentiment and creating stock price bubbles in Tehran Stock Exchange
kobra
khani godarzi
Naser khosro_save
author
zahra
toorang
University of Nasser Khosro Saveh
author
farzin
khoskar
مدرس
author
text
article
2020
per
The purpose of this study was to investigate the role of print media in stimulating investors' sentiment and creating a stock price bubble in Tehran Stock Exchange. This study is applied in terms of purpose and is descriptive-survey in nature. The purpose of this type of research is to investigate the distribution of the characteristics of a community. The statistical population of this study consists of investors of investment companies and stock brokers and the statistical sample consists of 151 of them randomly.
Journal of Accounting and Management Vision
saeed sheiporian
2645-4572
2
v.
19
no.
2020
137
150
https://www.jamv.ir/article_102173_180d42f61f1dd038169962c06c70df30.pdf
The Impact of Audit Committee on Future Performance of the Company (Case Study of Automotive Industry)
seyed hasan
afzalnia
firoozkoh
author
text
article
2020
per
The Impact of Audit Committee on Future Performance of the Company (Case Study of Automotive Industry)The Impact of Audit Committee on Future Performance of the Company (Case Study of Automotive Industry)The Impact of Audit Committee on Future Performance of the Company (Case Study of Automotive Industry)The Impact of Audit Committee on Future Performance of the Company (Case Study of Automotive Industry)The Impact of Audit Committee on Future Performance of the Company (Case Study of Automotive Industry)The Impact of Audit Committee on Future Performance of the Company (Case Study of Automotive Industry)The Impact of Audit Committee on Future Performance of the Company (Case Study of Automotive Industry)The Impact of Audit Committee on Future Performance of the Company (Case Study of Automotive Industry)
Journal of Accounting and Management Vision
saeed sheiporian
2645-4572
2
v.
19
no.
2020
151
160
https://www.jamv.ir/article_104918_86e9b34d38403a564bfb3c8021048b35.pdf