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Showing 10 results for Kazem
Mohammad Ali Aghaei, Mortoza Kazempour,
Volume 1, Issue 1 (9-2016)
Abstract
Companies resort to diversity in order to meet multiple needs of their customers so that by preserving their customers they would be able to improve performance and productivity. in the other hand, to experience a successful presence in the society, companies are trying to implement the concept of social responsiveness in the best way possible so that by doing this and in the process of increasing social satisfaction, performance of the company would be improved too. Therefore, The aim of this study is to evaluate the effect of corporate social responsibility and product diversification on performance evaluation of companies member of the Tehran Stock Exchange. in order to measure the variability of products the criteria of entropy was used and social responsibility was also used in applying the presented model in the appendix of the current article that has 6 dimensions of environmental and energy issues, products and services, human resources, customers, social reponsibilities and energy. return on asset ratio was used to measure and asses performance. the statistical population of the current research included 80 companies in the period of 2010 to 2015 (480 year/company). after statistical analysis, results showed that there is a positive and meaningful relationship between social responsibility and company performance and there is a negative and meaningful relationship between diversification and firm performance.
Mohammad Imani Barandagh, Mahdi Kazemi Olum, Mostafa Abdi ,
Volume 3, Issue 5 (9-2018)
Abstract
Internal control is a director’s board duty in which its proper and effective type ensures a relative assurance of the implementation of the company's policies as well as an effective audit field. Therefore, as much as possible, it should create and implement appropriate internal control, which also examination of the impact of the board's gender diversity on this trend and shows differences in the behavior of men and women. The presence of a woman's representative on the board reduces the board's coherence and, as a result, makes the control and monitoring process more precise. In this study, Dawson's gender socialization theory is used to explain the moral difference between two groups of women and men. For the purpose of this study, the data of 152 companies listed in Tehran Stock Exchange during the period of 2011-2016 were tested using logit regression analysis. The findings confirm the negative impact of the presence of at least one female representative in the board composition on likelihood of weakness in corporate internal controls. Accordingly, the presence of female delegate on the board is expected to create an environment in which the board's homogeneity disappears and the control and monitoring process becomes more precise.
Mahdi Kazemi Oloum, Javad Rezazadeh, Gholaamreza Kordestani,
Volume 4, Issue 8 (2-2020)
Abstract
In recent years, two opposition theories, reciprocity theory and the level-of-aspiration theory (LOA) have been developed in the negotiation process, which considers the negotiation parties to be influenced by the complex nature of human behavior. The role of talks between auditors and clients is crucial in improving financial statements quality and resolving disputes. Accordingly, they negotiate conflicts management, and adopt different strategies in order to resolve conflicts and reach an agreement. One of these important strategies is the concession strategy, which influences the various factors on its adoption by the auditor. Accordingly, the purpose of this study is to identification and ranking the factors influencing the adoption of the concession strategy by the auditor in negotiations with the client. For this purpose, in the first step, 11 factors (4 dimensions) were investigated by studying the theoretical and experimental litrature of the research. Using the delphi methodology and during the year 2018, the 21 experts (CPA) were screened and validated by effective factors. In addition, three other factors were determined by experts suggestion. In the second step, 14 sieve and confirmation factors in the previous step were ranked by using paired t-test and fuzzy hierarchical analysis method. The findings of the study showed that the behavioral characteristics (experience and techniques of negotiation, previous negotiations and past relationships with the client, the style of communication, method and negotiation, flexibility and pressure of the client and time behavior), corporate governance (audit committee and audit fees), rules and regulations and professional conduct (audit opinion, independence of auditors, power and bargaining, competition in the audit and compulsory audit market of auditors) and auditors' gender are influenced by the auditor's adoption of the rating strategy. Research findings are in line with The level-of-Aspiration Theory (LOA).
Faezeh Pasandideh Fard, Kazem Vadizadeh, Sahar Sepasi,
Volume 5, Issue 9 (8-2020)
Abstract
One of the effective factors in reducing the reliability of reports and financial statements is the phenomenon of fraud and error which increases the risk and cost of business, decreases investor’s confidence and questions the integrity of accounting and auditing profession. The purpose of this study is to identify and investigate the factors affecting financial reporting bias. To this end, a qualitative research approach and meta-synthesis tools including seven steps have been carried out to systematically evaluate and analyze the findings of previous research. At the end, the data of 18 experts and professors were collected by a questionnaire in 2019 and using Shannon entropy quantitative method to determine the impact factor of identified factors based on content analysis approach. Finally, the factors that have the most impact on financial reporting bias are identified. The results of this study are helpful to professional auditors and corporate financial managers in identifying the factors that influence fraud and error.
Mostafa Abdi, Saeid Homayoun, Mahdi Kazemi Oloum,
Volume 5, Issue 9 (8-2020)
Abstract
The purpose of this study is to investigate the effect of audit committee characteristics on the level of sustainability reporting of companies listed on the stock exchange with emphasis on agency theory, legitimacy theory and stakeholder theory. The data collection method is archival and to test the research hypotheses, the data of 152 companies listed on the stock exchange that were collected during the period 2014 to 2018 have been used. For data analysis, regression with a combined data approach was used. The Global Reporting Initiative's checklist has been used to measure sustainability reporting. The findings indicate that audit committee characteristics (size, independence, financial expertise and gender diversity of the members) have a positive and significant effect on corporate sustainability reporting level. Evidence suggests that the audit committee is effective as a corporate governance mechanism and control tool in improving the reporting quality in general and sustainability reporting in particular enhance to achieve the stakeholders goals. The findings of this study have important results for compilers of requirements and standards, management of companies and stakeholders. The findings of this study show the importance of disclosure requirements for non-financial information (environmental, governance and social information) for legislators and standardizers. The results of this study improve stakeholder awareness of the importance of corporate social responsibility, corporate governance, and environmental information on credit and investment decisions, and encourage companies to disclose sustainable reporting information in order to play their social role.
Rezvan Hejazi, Kazem Nahas,
Volume 7, Issue 13 (9-2022)
Abstract
This case study examines the impact of Keller's Motivation method by Attention, Relevance, Confidence and Satisfaction (ARCS) that is consistent with the skill index in accordance with IAES, on the learning of intermediate accounting 2 students.
This study is a semi-experimental research which has been conducted by pre-test, post-test, and analysis of Covariance (ANCOVA). The statistical population of this study includes all the students of the Zand Institute of Higher Education in Shiraz in the educational year 2018-2019. The samples were selected according to the available community. In this study, students were divided into one experimental and one control group (32 in the experimental group and 32 in the control group). The score of the final exam of students is considered as their learning score.
The results showed that there was a significant increase in learning in the experimental group (ARCS method) compared to the control group (traditional method). Therefore, study by keller's motivation model, which complies with the Individual Skills Index in accordance with ISE is an appropriate tool for enhancing the learning of accounting concepts.
Fatemeh Hamedi, Mahnaz Molanazari, Mehrangiz Shoaakazemi, Ali Rahmani,
Volume 7, Issue 14 (3-2023)
Abstract
The purpose of this research is to establish a Conceptual communication between integrated reporting and the characteristics of an innovation and to investigate the possibility of using theories of innovation diffusion and planned behavior to answer the question of How to can a favorable effect on the perceptions, attitudes and behavioral intentions of university administrators and facilitate the integrated reporting adoption process. In this research, using a simple Delphi method and in two stages in 2023, the opinions of 36 experts (14 researchers, 15 administrative and financial assistants of public universities and 7 other experts) have been examined and analyzed in the first and second rounds, respectively. The findings show that the participating experts are agree with theoretical compatibility of integrated reporting with the selected characteristics of innovation (including new/novel, change, significant improvement, an indicator of success, commercially valuable and beneficial/useful). Based on this, a proposed model to show the factors influencing the acceptance of integrated reporting in Iranian universities using the combination of Rogers' innovation diffusion theory and Ajzen's planned behavior has been surveyed and approved by experts. Therefore, through factors influencing the adoption of integrated reporting in universities, which include knowledge, persuasion, decision, implementation and confirmation, as well as the perceived characteristics of innovation (including relative advantage, compatibility, complexity, trialability and observability), which in the persuasion stage are effective, it is possible to influence the perceptions and attitudes and intentions of managers regarding the adoption of integrated reporting. In the proposed integrated model, during the persuasion stage, people's attitudes are formed, and this attitude along with perceived mental norms and behavioral control leads to the emergence of purpose and intention in people in the decision-making stage, and finally, in the implementation stage, the individual's behavior is realized. These findings can be useful for higher education managers and help them to try to convince their human resources about the urgent need for a set of new values, beliefs and behaviors while they are engaged in the implementation of the technical components of integrated reporting.
Mehdi Kazempour Barough, Hamzeh Didar, Farzad Ghayour,
Volume 9, Issue 17 (9-2024)
Abstract
Understanding cost behavior and identifying cost stickiness is crucial for internal and external stakeholders, as it influences company profitability and decision-making. Cost stickiness arises from the asymmetry in cost responses to changes in sales and can be affected by the agency problem, which often leads to inefficiency in cost reduction. The quality of corporate governance can play a significant role in mitigating the agency problem and reducing cost stickiness. On the other hand, family and non-family firms, due to their structural and managerial differences, provide an appropriate environment for examining these interactions. Therefore, the main objective of this study is to investigate the effect of the agency problem on cost stickiness in family and non-family firms, considering the moderating role of corporate governance quality. To this end, data from 141 companies listed on the Tehran Stock Exchange during the period from 2013 to 2022 have been used. Multiple regression models were applied to test the hypotheses. The findings indicate that the agency problem increases cost stickiness. Furthermore, the effect of the agency problem on cost stickiness is more pronounced in non-family firms compared to family firms. Additionally, high-quality corporate governance significantly reverses the direct impact of the agency problem on cost stickiness in both family and non-family firms. Understanding the interaction of these factors allows organizations to tailor their governance practices to their specific ownership structures, thereby reducing the risk of cost stickiness and ensuring financial sustainability.
Hassan Farajzadeh Dehkordi, Zahra Lotfi Khademloo, Amir Kazem,
Volume 9, Issue 17 (9-2024)
Abstract
Since, according to Auditing Standard 706, the auditor highlights important information or disclosures in the financial statements through the inclusion of an Emphasis of Matter (EOM) paragraph in the audit report, the auditor’s discretion in choosing words and phrases for these paragraphs provides a unique opportunity to examine the tone of the auditor's report. This study, using natural language processing based on artificial intelligence, analyzes the tone of 2,699 EOM paragraphs from audit reports of 233 companies listed on the Tehran Stock Exchange over the period from 2016 to 2023, examining its relationship with two characteristics: auditor type and auditors gender diversity. Within the framework of Auditing Standard 706, it is expected that the tone of the EOM paragraph will be neutral. However, the results show that the tone of these paragraphs was "positive" in 10% of cases and "negative" in 35% of cases. Furthermore, the Audit Organization and Moafidrahbar Audit Institute use negative tones more frequently than other audit firms. Finally, gender diversity among audit team partners is associated with a positive tone in EOM paragraphs. Overall, the results suggest that the tone of EOM paragraphs may likely serve as a tool for conveying the auditor's perspective on the information in the financial statements to users.
Mohsen Khotanlou, Mostafa Abdi, Mahdi Kazemioloum,
Volume 9, Issue 18 (3-2025)
Abstract
Including Key Audit Matters (KAM) in the audit report is one of the significant changes in the structure of the report in recent years, relying on auditors' professional judgment. It is expected that auditors' personality traits and gender influence their risk-taking levels, accuracy in audit project execution, and sensitivity to disclosing key client issues, leading to differences between male and female auditors. Individual characteristics affect auditors' professional judgments, so their perspectives on KAM disclosure often vary. Therefore, this study examines the impact of audit firms' partner gender diversity on the disclosure of KAM. The study collects data from 108 companies listed on the Tehran Stock Exchange from 2018–2023. The research hypothesis is tested using panel data and multiple regression analysis. The findings reveal that the presence of female audit partners in audit projects leads to greater disclosure of KAM. Furthermore, the results indicate that other auditor characteristics, such as auditor rotation and tenure, have a significant positive impact on KAM disclosure. This study provides new insights into the role of female auditors in audit reporting. The findings suggest that audit firms should consider gender diversity when selecting auditors, as it can lead to more comprehensive KAM disclosure. Additionally, they assist standard setters in evaluating new regulatory reforms and changes in audit reporting
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