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Showing 3 results for Izadinia
Mehdi Sarikhani, Ph.d. Naser Izadinia, Ph.d. Saeed Daei-Karimzadeh,
Volume 3, Issue 6 (2-2019)
Abstract
Nowadays, whistle-blowing is an important mechanism for detecting and preventing fraud. The purpose of the present research is to investigate factors that influence accountants’ intentions of whistle-blowing by integrating the fraud triangle components, as the external environmental factors that determine whistleblowing intention, and the extended theory of planned behavior, as the individual internal factors that determine whistle-blowing intention. In doing so, the present research develops an integrated model for whistle-blowing intentions. After examining the relationship between the components of the fraud triangle and dimensions of the theory of planned behavior, the model investigates the effects of perceived behavioral control, subjective norms, attitude toward whistle-blowing, and moral obligation on whistle-blowing intentions. The research uses surveys completed by 171 accountants of the companies listed in Tehran Stock Exchange and Fara Bourse in 2018. The results of testing hypotheses were obtained by exerting Partial Least Squares Structural Equation Modeling, and they indicate that perceived behavioral control, subjective norms, attitude toward whistle-blowing, and moral obligation posit positive and significant effects on intentions of reporting fraudulent activity.
The results suggest that the integration of the fraud triangle and the theory of planned behavior represents a parsimonious theoretical framework for predicting whistleblowing intentions. Consequently, in order to promote whistle-blowing in companies, it is important to pay attention to promoting a strong ethical environment, improve reporting channels and incentive programs, and establish policies to reduce retaliation concerns.
Mawlood Peleh, Naser Izadinia, Hadi Amiri,
Volume 4, Issue 8 (2-2020)
Abstract
Tone is one of the most important features of textual information in financial reports, that there are two views about managers' use of it: providing information (signaling) or impression management (opportunistic approach).This study analyze the relation between tone of board's activity reports and future financial performance of companies. Bag of words method have been used for measuring tone and two indicators (future ROA and future operating cash flow) have been used for measuring future financial performance. The sample of this study consists of 449 firm-years from 2009 to 2018 and Dynamic panel method were used to test hypothesis. The result shows that tone of board's activity reports have negative effect on future ROA and future cash flow. These results provide probabilistic evidence about opportunistic use of tone in financial reports.
Yaghoub Hosseinpour, Naser Izadinia, Ph.d Hamzeh Mohammadi Khoshoui,
Volume 6, Issue 11 (8-2021)
Abstract
.Managers and auditors in the performance and audit process in recent years pay special attention to the way information is presented and the readability of financial reporting and try to manage it. Managers using the hypothesis of management ambiguity seek to obscure and to conceal information through complicating and less transparency in financial reporting. On the other hand, auditors also assess the risk of audit contracts with employers. This study aims to investigate the performance indicators and audit implications on the Linguistic Complexity of Financial Information Disclosure based on Readability in companies listed on the Tehran Stock Exchange. In this study, the return on assets as a performance indicator and the delay of the audit report and changes of the auditor as audit outcomes and to measure readability, the Fog index has been used. Data of 152 companies were analyzed by elimination sampling method for the period 2010 to 2020. The research method is regression analysis and data panel and GMM approach has been used to test the research models. The results of testing the hypotheses show that the return on assets have a negative and significant effect on the readability of financial statements. In addition, the delay of the auditorchr's report has a positive effect on the readability and the auditorchr's changes have a negative and significant effect on the readability of the auditorchr's report.
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