Shadi Hasanzadeh

Abstract The detection of fraud in accounting forms the basis for judicial decision-making, and the issuance of fair rulings relies on the accuracy and reliability of financial documents. This process helps prevent the violation of the rights of litigating parties and supports transparency and justice in judicial proceedings. Timely detection of fraud also strengthens public trust in the judicial system and enhances the effectiveness of financial and regulatory institutions. According to a report by the Association of Certified Fraud Examiners (ACFE), organizations lose an average of about 5 percent of their annual revenue due to financial fraud. The association’s research further indicates that the average time required to detect a financial fraud case is approximately 18 months, highlighting the need for accuracy and speed in forensic accounting. Accordingly, the purpose of this research is to examine and explain fraud detection by considering the importance of forensic accounting, auditors’ professional skepticism, and the role of technological skills and audit quality among accountants and auditors of companies listed on the Tehran Stock Exchange. This study is applied in nature and uses a descriptive-survey method; within descriptive research classifications, it follows a correlational design. A standard questionnaire was used for data collection. Structural equation modeling was applied to test the hypotheses, and 217 completed questionnaires were finalized, with validity and reliability confirmed. The results indicate that forensic accounting and professional skepticism both have a significant relationship with fraud detection. Furthermore, technological skills and professional skepticism each play a moderating role in the relationship between forensic accounting and fraud detection. However, audit quality does not have a mediating role in the relationship between auditors’ professional skepticism and fraud detection.

The phenomenon of the glass ceiling refers to social and organizational pressures that create obstacles for the presence of women in the management positions of high levels of companies. Although this concept exists in all organizations, it is particularly important in the accounting and auditing sector. The term glass ceiling refers to subtle or unnoticeable restrictions that prevent women from climbing the corporate ladder to senior positions. While progress has been made in the accounting profession to remove the glass ceiling, perceptions of its existence have adverse effects on available talent and may cause long-term problems for the profession. The purpose of this research is to investigate the perception of female accountants about the glass ceiling and the effect of organizational justice and leadership style on the glass ceiling perceived by female accountants. In this research, the information related to the research variables was collected through standard and valid questionnaires and the theoretical foundations of the research from the library, articles, etc. The statistical population of female accountants and auditors working in the private and public sectors in 1402 includes 180 samples. In order to test the hypotheses, structural equation method was used using Smart Pls software. The findings showed that the bias-oriented, culture-oriented and structure-oriented factors with the moderating role of transformational leadership have a significant effect on the understanding of female accountants about the glass ceiling. The results indicate that bias-oriented and culture-oriented factors have a positive and significant effect on women's understanding of the glass ceiling, while the structure-oriented factor with the moderating role of transformative leadership has a negative and significant effect on women's understanding of the glass ceiling. According to the results obtained and also the background of very little internal research about the accounting and auditing community, the results of this interdisciplinary research can be useful for employers and managers of the private and public sectors regarding giving importance and considering the meritocracy of personnel regardless of gender very important.

Ethics is a subject needed by all professions and organizations. Organizational performance is also an issue that should be considered to improve the status of the organization. In this research, the impact of professional ethics on organizational performance with the moderating role of religiosity was discussed. The upcoming study is survey-applied. The statistical population of this research was the government and non-government sector employees of the four cities of Halabja, Sulaymaniyah, Duhok and Erbil (Kurdistan region of Iraq). For the sample size, taking into account the distribution error, 413 questionnaires were distributed by cross-sectional random sampling and 399 were received. SPSS, SMART PLS software, structural equation modeling method and partial least squares approach were used for data analysis. The findings showed that the professional ethics of accountants (responsibility, honesty, justice and fairness, loyalty, superiority and competitiveness, respect for others, sympathy for others) have a positive and significant effect on organizational performance (ability, clarity, help, encouragement , assessment, validity, environmental factors). Also, the results showed that religious participation (credibility, rituals, experiential, intellectual, rituals) has a direct and significant effect on the relationship between professional ethics and organizational performance. Therefore, all research hypotheses were confirmed. The results of the present research can be used to improve organizational performance systems by paying attention to the factors of professional ethics of accountants and also to increase organizational performance by focusing on the dimensions of professional ethics and religiosity.

Auditing, as an independent process, plays a vital role in verifying the accuracy and validity of financial reports. This key role requires the payment of appropriate fees to audit firms. However, accurate and fair determination of this fee has always been one of the main challenges in the auditing profession. Ignoring the factors affecting the remuneration can jeopardize the independence and quality of the auditor's work. Political connections and corporate governance are among the important ownership and management characteristics of companies that can be effective in determining audit fees. The purpose of this research is to examine the relationship between political connections of companies and audit fees with the moderating role of corporate governance as well as the mediating role of Misstatement risk. In the current research, the data of 141 companies admitted to the stock market of Tehran during 2012-2022 have been analyzed. In order to measure audit fees, the natural logarithm of audit costs was used. Political communication was measured using the presence of ownership or government-affiliated management as a dummy variable. Corporate governance was investigated using the three components of gender diversity, board independence, and institutional shareholders as sub-hypotheses. Also, the Misstatement risk was extracted using discretionary accruals from the Khotari model. In order to collect the data of the variables related to the research, the databases of the stock exchange organization, especially the Kodal website, as well as the Rahavard software were referred to. Correlation between the research variables was determined using EViews software and ordinary least squares regression. The research findings show that political connections have a negative and significant effect on audit fees, the independence of the board of directors makes the relationship between political relations and audit fees stronger, while the gender diversity of the board of directors and institutional shareholders decreases the intensity. Also, the mediating role of Misstatement risk was not confirmed.

Today, one of the main concerns of investors and analysts is predicting the future profits of companies. The relationship between future profits and current stock returns is defined as the future earnings response coefficient, which indicates the reflection of future profits information in the current stock price. The more information about the company is available to investors, the more accurate their prediction of future profits will be. The purpose of this research is to investigate the relationship between profit persistance and future earnings response coefficient, emphasizing the role of working capital and Intra-IndustryConnectedness. Least square regression has been used to test research hypotheses. The research community includes all companies admitted to the Tehran Stock Exchange for the period of 2015-2022. In order to achieve the goal of the research, 135 firms were selected by applying the necessary restrictions. The findings of the research showed that profit persistence has a positive and significant effect on the future earnings response coefficient. The moderating effect of the working capital variable on the above relationship was significant, but the Intra-IndustryConnectedness variable did not have a significant effect. The innovation of the research is in addition to examining the relationship between the above variables, for which there is limited evidence in the literature; It is related to the research method section and calculating coefficients of the regression model and extracting some variables, which is done by TVP-OLS method, which has created a new window for calculating time series regressions and extracting coefficients in the accounting research literature.

Considering that in recent years, due to fluctuations in macroeconomic variables and the general direction of the government's economic policies being unclear, it has caused uncertainty in the country, and with the emergence of uncertainty in economic policies, the issue of providing financial resources, The reason for high inflation and the unpredictability of future conditions has gained double importance and is considered one of the serious problems of the country's economic system. In this regard, due to the severe drop in foreign investment due to oppressive sanctions and increased risk and the impossibility of using the capacities of the banking system in exchanges and international trade on the one hand, and the high growth of inflation and the sharp drop in the value of the country's national currency, and the increase in production costs and capital outflow from On the other hand, the country has faced many challenges in accessing financial resources needed for development activities or working capital in companies. Based on this, the main goal of the current research is to identify the relationship between the uncertainty of economic policies and debt contracts with regard to the moderating role of financial restrictions and financial development in companies listed on the Tehran Stock Exchange. In order to achieve the goal of the research, 185 companies were selected as available samples during the period of 2010 to 2019, and a total of 1850 companies were analyzed for analysis. Ordinary least squares regression and combined data were used to test the research hypotheses. The findings of the research indicate that there is a negative and significant relationship between the uncertainty of economic policies and the cost of debt and the maturity of debt, which are among the components mentioned in debt contracts. Financial constraints and financial development each decrease and increase the intensity of the relationship between economic policy uncertainty and the cost of debt, respectively. However, no evidence was found to indicate the moderating role of financial restrictions and financial development on the relationship between economic policy uncertainty and debt maturity.

The asymmetry of information and the conflict of interests between investors and managers cause moral hazard, which means that managers may make decisions that do not serve the interests of investors, and these inefficient decisions can lead to less and more investors than needed in the workforce. Cited. One of the ways to prevent wrong decisions is to improve the quality of disclosure. Therefore, the current research examines the relationship between the quality of discretionary disclosure and accounting anomalies with the moderating role of the quality of discretionary accruals. In the current research, the data of 133 companies among the companies admitted to the Tehran Stock Exchange were examined during the years 1391 to 1401, and a total of 1463 companies were considered for analysis. This research has been used in the framework of descriptive classification research and hypothesis testing method, statistical analysis method of correlation type and multivariate regression method has been used for statistical analysis of hypotheses. The results of the research show that net operating assets have an inverse and significant relationship with the quality of discretionary disclosure, and the moderating effect of the quality of discretionary accruals intensifies this negative relationship. Also, the growth of assets has a positive and significant relationship with the quality of discretionary disclosure, and the quality variable of accruals did not have a moderating effect on this positive relationship. Also, the results showed that there is a positive and significant relationship between the quality of discretionary disclosure and unexpected profit, and the quality variable of discretionary accruals did not have a moderating effect on this positive relationship.

The company's stability performance is a changing management approach and a good substitute for past methods and maximizing profits in the short term. A better corporate sustainability performance reflects the stronger capabilities of the company's sustainability, and these capabilities are derived from the valuable and irreplaceable resources that contribute to the company's performance and preservation of the performance of the company, which will earn profit and increase cash flow in the future. If a company wants to remain in the business field, the net cash flows from its operational activities must be positive in the long run, the stability and ability of the cash to provide cash through investment or financial activities is partly to its ability to cash from the company's daily operations. Profit report and profit components have always been considered in financial reporting, and financial enthusiasts use current profit components to predict cash flows and future profits; Therefore, the main purpose of this study is to investigate the impact of the company's stability performance on the company's financial performance by emphasizing the role of modifying the structure of ownership in 152 companies accepted in Tehran's securities for the period of 2012 to 1400. Multi -variable regression analysis has been used to test the hypotheses. The results of this study indicate a significant and significant relationship between the company's stability with future cash flows. The results of this study indicate a significant relationship between the company's sustainability performance and future profit. Also, the results of the present study show that the impact of the modification role of the ownership structure between the corporate sustainability performance and the future cash flow. In addition, the results indicate the impact of the role of modification of the ownership structure on the relationship between the company's sustainability and future profit.

Abstract In the past decades, extensive attention has been focused on the concept of lever adjustment to reach the target leverage. One of the factors affecting the company's leverage is the focus on customers, because the critical role of customers in capital structure decisions has been highlighted. Therefore, the purpose of the current research is to investigate the effect of customer concentration on the speed of leverage adjustment with the role of mediating cash flow fluctuations and the role of moderating the risk of stock falls in Tehran Stock Exchange. This research is practical in terms of purpose because it is used by investors, managers, analysts and capital market activists. To derive research hypotheses from regression techniques and to fit the regression model from GMM method, dynamic panel data is used. In order to achieve the goal of the research, 113 companies have been selected among the companies accepted in the Tehran Stock Exchange using the systematic elimination method. The research community includes all companies admitted to the Tehran Stock Exchange for the period 1389 to 1400. The findings of the research show that customer concentration has a negative and significant effect on the speed of leverage adjustment, and cash flow fluctuations mediate the relationship between customer concentration and the speed of leverage adjustment, and the risk of stock falls weakens this relationship.

روش تغییر طبقه‌بندی سود یکی از ترفندها‌ی اعمال مدیریت سود می‌باشد. در این روش بدون اینکه مبلغ سود خالص شرکت تغییر کند، از طریق تغییر طبقه اقلام سود و زیانی از عملیاتی به غیر عملیانی یا بالعکس، سود اصلی (عملیاتی) شرکت توسط مدیران دست‌کاری می‌شود. با در نظر گرفتن تضاد منافع میان مدیران و مالکان و همچنین عدم تقارن اطلاعاتی که میان استفاده کنندگان درون و برون سازمانی وجود دارد، اجرای فرایند حسابرسی و خدمات حسابرسی موسسه‌های حسابرسی یک امر ضروری است. با توجه به نقش و جایگاه حسابرسان در نظارت و اعتباربخشی به ادعاها‌ی مدیران، وجود برخی از ویژگی‌ها‌ی موسسه حسابرسی از جمله توان رقابت، تعداد شرکا، رتبه کیفی، اندازه و دوره تصدی موسسه حسابرسی می‌توانند نقش مهمی در محدود کردن مدیریت سود با استفاده از تغییر طبقه‌بندی سود داشته باشد؛ بنابراین هدف اصلی این پژوهش بررسی تأثیر ویژگی‌ها‌ی موسسه حسابرسی بر تغییر طبقه‌بندی سود با تأکید بر نقش تعدیلگری عدم تقارن اطلاعاتی بین مدیر و حسابرس در 82 شرکت پذیرفته شده در بورس اوراق بهادار تهران برای بازه زمانی 1393 الی 1400 می‌باشد. برای آزمون فرضیه‌ها از تحلیل رگرسیونی چند متغیره استفاده شده است. نتایج این پژوهش حاکی از وجود رابطه مثبت و معنی‌دار توان رقابت موسسه حسابرسی و رتبه کیفی موسسه حسابرسی با تغییر طبقه‌بندی سود است. همچنین، نتایج این پژوهش نشان از رابطه منفی و معنی‌دار اندازه موسسه حسابرسی و تغییر طبقه‌بندی سود دارد. نتایج این پژوهش نشان می‌دهد که بین تعداد شرکای موسسه حسابرسی و دوره تصدی موسسه حسابرسی با تغییر طبقه‌بندی سود رابطه معنی‌داری وجود ندارد. بعلاوه، نتایج حاکی از عدم تأیید تأثیر نقش تعدیلگری عدم تقارن اطلاعاتی بین مدیر و حسابرس بر رابطه بین توان رقابت موسسه حسابرسی، تعداد شرکای موسسه حسابرسی، رتبه کیفی موسسه حسابرسی، اندازه موسسه حسابرسی و دوره تصدی موسسه حسابرسی با تغییر طبقه‌بندی سود می‌باشد.