https://www.jmaak.ir/ Journal of Management Accounting and Auditing Knowledge en daily 1 Mon, 22 Jun 2026 00:00:00 +0330 Mon, 22 Jun 2026 00:00:00 +0330 https://www.jmaak.ir/article_24421.html The digital revolution and the emergence of new technologies such as blockchain have created new opportunities for transformation in various industries, including health. In the meantime, treatment cost management, as one of the main concerns of health systems, is not exempt from this transformation. The present study aimed to design a treatment cost management model based on blockchain technology in the Iranian health system based on interpretive structural modeling. This research is exploratory in terms of purpose and qualitative in terms of approach. In this study, 15 experts were interviewed. The snowball method was used to collect information, and then the information extracted from the texts and interviews was categorized and analyzed using the content analysis method. Considering the intended goals, semi-structured interviews and text review based on the content analysis strategy were used to collect data. Finally, the themes were classified using the Clark and Brown method. The organizing themes included: technological factors, financial factors, information system management, supply chain and logistics, human resource management and optimization, which was finally obtained based on the interpretive structural modeling method. It can be said that blockchain technology can create a transformation in the financial and management structures of the health system. Also, as a secure and transparent technology, it can help manage treatment costs and prevent corruption, financial errors, and waste of resources. https://www.jmaak.ir/article_24422.html As an integral part of the financial reporting process, the audit report plays a major role in informing the users. In this regard, by changing the type of audit report preparation, a new section titled key audit matter was added to it. On the other hand, identifying the signs of financial distress in companies is one of the most important information that can help users in making decisions. Therefore, in order to investigate the impact of the disclosure of key audit issues on financial distress, the information of 112 companies accepted to the Tehran Stock Exchange during the period of 2016 to 2018 was collected. The findings of the research show that the total number of key audit matter, key audit matter risk-based at the account level, key audit matter their primary impact with the liquidity and debt solvency have a positive and significant relationship with the level of financial distress. Also, the results show a negative and significant relationship between the key audit matter risk-based at the company level and other key audit matter with the level of financial distress of companies; while the report of going concern and the key audit matter with the initial impact on profitability had no significant relationship with the level of financial distress. In general, the findings of the research show the usefulness of key audit matter in evaluating and predicting the level of financial distress of companies. The results of the research, with the development of literature, contribute to the richness of knowledge in researches in the field of financial distress and key audit matter. The findings of the research can help investors, lenders, analysts and legislators in making decisions. https://www.jmaak.ir/article_24423.html abstract:This research was carried out with the aim of identifying and leveling factors affecting behavioral tendencies and fraudulent beliefs using structural-interpretive analytical methodology and Mick-Mc analysis. In terms of the development goal, the present research is a qualitative research in terms of the nature of the data and the style of analysis, and based on the method of data collection, it is documentary. From the point of view of the research method, it is analytical-descriptive. The statistical population of this research is professional and academic experts in the field of financial management. In this regard and in the first step, the dimensions and indicators of the model of behavioral tendencies and fraudulent beliefs were extracted from the theoretical literature and confirmed by interviewing experts. The output of this stage was 15 indicators in the form of five main dimensions. In the next step, to establish the relationship and sequence between the dimensions and indicators and to present a structural model, the method of structural-interpretive modeling and mix-and-match analysis was used. It was effective on behavioral tendencies and fraudulent beliefs.The results of the research have led to the design of an integrated model of behavioral tendencies and fraudulent beliefs in four levels, the existing stratification shows that the budget and independence indicators are the most influential and the mental norm indicators, positive and negative emotions and narcissism, are the most powerful. And they are effective. https://www.jmaak.ir/article_23925.html Legitimizing the auditing profession in terms of social standing is an issue that has often been challenging to achieve a framework for understanding due to the prevalence of professional conflicts and expectations gaps. This study essentially seeks to answer the question of whether the development of emerging aspects of social capital will result in differences between the professional identity functions of employees in individual and group identities in auditing firms. The present study, while proposing hypotheses through text mining methods, qualitative two-phase analyses, and then using the Delphi method based on two criteria of mean and agreement coefficient, seeks to measure the reliability of the criteria derived from the RapidMiner stage so that they can be explained in the context of the study in the quantitative phase. In the quantitative phase of the study, analysis of variance is also used to determine the differences in the social capital functions of auditing firms under professional identity and group identity in the target society. Based on the results, the structure of audit firms requires group identity formation in order to benefit from the capacities of specialized strategy in a competitive market. Therefore, group identity in audit firms should be considered as one of the internal capabilities, a basis for stimulating social capital functions, and professional identity, which is the basis of social identity in auditing and considers the functions of individual performance of auditors in the firm, has a higher capacity for the occurrence of the success function than the spirituality function in influencing the functions of social capital. https://www.jmaak.ir/article_24424.html AbstractComparability is one of the features that financial statements must have. This feature helps the users of financial statements to make appropriate and correct decisions by comparing the current trend of the company with the previous trend. On the other hand, the existence of quality audit improves the accuracy and quality of financial information and financial reporting. In addition, following the separation of the management of companies from their ownership and the creation of agency issues, as well as the increase of information asymmetry between managers and owners, the issue of the quality of audit services has become very important and can be used as a tool to protect the interests of groups. The beneficiary should act and provide the basis for the correct use of resources for optimal investment with the aim of maximizing the wealth of the owners. Therefore, the purpose of this research is to evaluate the usefulness of different audit quality criteria on investment efficiency and comparability of financial statements in Tehran Stock Exchange during a 10-year period from 2011 to 2020 using the information of 105 companies. Hypotheses were tested through multiple regression and generalized least squares method with tabular data arrangement.The results showed that if companies with large investment facilities use higher quality auditors, they will experience a higher level of investment efficiency. More detailed results showed that auditor size, auditor tenure, auditor expertise and independence. Auditors increase investment efficiency by reducing agency costs and reducing information asymmetry. In other words, the presence of high-quality auditing reduces agency problems and can improve the efficiency of investments by increasing the ability of shareholders to monitor managers, because increasing the ability of shareholders to monitor managers improves project selection and reduces financing costs. https://www.jmaak.ir/article_23926.html Environmental auditing, as a tool for evaluating organizational performance in the field of environmental protection, can provide valuable information to decision-makers in this area. In recent years, concerns about environmental protection have gained significant importance and become a critical issue for companies, organizations, citizens, and governments.In the present study, based on prior research conducted in this field, a questionnaire was developed to gather expert opinions from professionals in the field. Considering a statistical population of over 300 individuals, and using Morgan's table, 169 participants were selected as the sample. The questionnaire was distributed among these participants, most of whom were environmental auditing experts and graduates active in the field. The identified components were tested using structural equation modeling.The results indicated that proper environmental policymaking and the formulation of environmental auditing standards have a significant impact on environmental auditing. Factors such as the high cost of environmental degradation, the international importance of environmental issues, environmental crises, environmental culture, environmental technology, and environmental auditing significantly influence the disclosure of environmental topics and the efficiency in resource utilization.Additionally, the international importance of environmental issues, environmental crises, environmental culture, environmental technology, and environmental auditing were found to have a significant impact on environmental sustainability. The disclosure of environmental topics, efficiency in resource utilization, and maintaining environmental sustainability were found to have a significant impact on sustainable development. However, the effect of the high cost of environmental degradation on maintaining environmental sustainability was not confirmed. https://www.jmaak.ir/article_24425.html Water management accounting is a new branch of environmental management accounting that was designed to support the company's water management decisions and improve both the economic and environmental consequences associated with it for the business unit; the present study aims to identify the future of water management accounting in Iran from It was done through scenario planning. In this research, in the first phase, to identify the dimensions and factors affecting water management accounting, the records of past studies, the distribution of questionnaires and the aggregation of experts' opinions were used. In this phase, 16 key drivers were extracted from a systematic background review and interviews with 25 experts In the second phase, among the aforementioned factors, interviews with experts and the use of a two-sentence test, 4 factors were eliminated and 12 final factors were selected. In the third phase, to provide an analysis of the interaction between the factors, a mix-and-match analysis has been used, based on which, the indicators of the investments made to maintain and improve water management and the analysis of environmental costs, the costs related to Water, the intensity index of water pollution and the amount of environmental pollutants were recognized as the most influential and fundamental indicators. Finally, the fourth phase was compiled based on the experts' opinions of the future scenarios of water management accounting using Scenario Wizard software, and based on the four mentioned drivers, four scenarios for the future of water management accounting were identified. Knowing the narrative of each of these scenarios and comparing their desirability enables actors and decision makers to influence the process of building the future. https://www.jmaak.ir/article_24426.html AbstractThis study examines the relationship between auditor characteristics and low-balling in auditing using evidence from private audit firms. In fact, this study tries to investigate the reasons of this problem and determine which auditor characteristics can cause low-baling in auditing in a developing country such as Iran. In terms of purpose, this study is among applied research and in terms of method, It is descriptive and correlational. The analysis is based on a sample of 51 firms listed on Tehran Stock Exchange during the period 1389-1399. The results showed that there is no significant relationship between some auditors’ characterestics and low-balling in auditing such as auditors’ specialization and auditors’ change while auditor tenure has a positive and significant relationship with low-balling. Also, there is a negative and significant relationship between low-balling and other auditors’ characterestics including audit firm age, the number of audit partners and auditor https://www.jmaak.ir/article_24087.html This study investigates the role of CEO narcissism in the cost stickiness behavior of companies listed on the Tehran Stock Exchange and examines whether past performance and firm-level uncertainty can moderate this relationship. CEO narcissism was measured using signature size indicators, and the extended Anderson–Banker model was applied to panel data from 147 companies over the period 2013 to 2022. The results indicate that CEO narcissism increases cost stickiness during periods of sales decline; however, this effect weakens in companies that have achieved high profitability over the past two years and does not significantly change under high firm-level uncertainty. A detailed analysis of cost structures further revealed that none of the individual components—selling, general and administrative expenses, cost of goods sold, and personnel expenses—exhibit distinctive stickiness on their own. These findings expand the cost behavior literature by incorporating personality dimensions in an emerging market context, support the theoretical framework of upper echelons in operational decision-making, and suggest that boards of directors can prevent the accumulation of inefficient resources by monitoring managerial traits alongside multi-period cost efficiency indicators.Keywords: "CEO narcissism", "cost stickiness", "past performance", "corporate uncertainty" https://www.jmaak.ir/article_24427.html This study examines the impact of tone management in the annual report of the board of directors regarding the company's activities and general status on audit quality, based on input- oriented quality indicators. The research sample consists of 40 companies listed on the Iraqi Stock Exchange during the period from 2016 and 2023. The required data were collected from the official website of the Iraqi Stock Exchange, extracted using specialized software, and processed in the EXCEL environment. Data analysis and hypothesis testing were conducted using regression analysis via STATA version 12 software. The analysis was carried out in three stages: first, descriptive statistics of the research variables were presented; the second, the research hypotheses were tested. the results of the hypothesis testing indicate that an abnormal tone in annual reports leads to an increase in audit workload, which causes delays in issuing audit reports and consequently results in higher audit fees. https://www.jmaak.ir/article_24428.html The aim of the current research is to identify and validate the dimensions and components of including the mining process in the audit of statementsIt is financial that was done with a quantitative method. Contributors include certified accountants, responsible for auditing statementsFinance was in reporting companies in Tehran province based on Cochran's formula and random sampling methodThe strata according to the region, the number of 303 people was determined as the sample size.measurement tool in this researchThe questionnaire was researcher-made, and the validity of the form and content and the reliability of the questionnaire were determined using the alpha coefficientCronbach's was confirmed, then the data collected using structural equation modeling softwareSPSS and LISREL were analyzed. The findings showed the implementation of the mining process, the reliability of the audit resultsIt increases and by replacing it with manual audit methods, it improves the strength of audit evidence.It also showed that process mining as a new data mining technique provides a tool for auditors toKeep pace with technological advances and challenges. https://www.jmaak.ir/article_24429.html Multi-disciplinary holding companies, due to the diversity of their activities across various industries, face complex challenges in financing. This study investigates the impact of financing strategies, including equity financing and debt instruments, on the value creation of multi-disciplinary holding companies listed on the Tehran Stock Exchange. Value creation is measured using the indicators of Return on Equity (ROE), Tobin’s Q ratio, and Return on Invested Capital. Data were collected from the financial statements of seven multi-disciplinary holding companies listed on the Tehran Stock Exchange over the period from 1396 to 1401 (2017–2022). The research adopts a descriptive-correlational approach with an inductive methodology, and data analysis was conducted using panel data techniques and EViews version 9 software. The findings indicate that equity financing has a significant positive relationship with value creation, whereas debt financing, due to high interest costs, exhibits a significant negative relationship with value creation. This study underscores the importance of selecting appropriate financing strategies to enhance the financial performance of multi-disciplinary holding companies.JEL Classification: G23, G32 https://www.jmaak.ir/article_24430.html AbstractThe present study examines the relationship between social comparison and knowledge among auditors and the impact of these two variables on the quality of auditor reports in audit firms. The statistical population of the study includes senior auditors and above working in Tehran Auditing Institutes in 1402. Both library and field methods were used to collect data. The data collection tool in the field section is a standard questionnaire. The research is of descriptive and inferential statistics type and uses the Cochran formula and simple random method. To perform this analysis, SPSS version 27 and PLS Smart version 3 statistical software were used to analyze the information.The research findings indicate that jealousy in the workplace is a motivating factor for success and competition with other colleagues, but on the other hand, it endangers the physical and mental health of employees and has a negative impact on the mentality of employees.Keywords: Social comparison, Knowledge Sharing, Envy https://www.jmaak.ir/article_24431.html This study aims to design and validate an integrated native model for digital management accounting centered on sustainable business development, addressing the research gap in combining advanced digital technologies with environmental, social, and governance (ESG) dimensions in internal reporting systems.Design/methodology/approach: A sequential mixed-methods approach was adopted. In the qualitative phase, semi-structured interviews were conducted with 25 experts in accounting, information technology, and sustainability using snowball sampling, and data were analyzed through theoretical coding. In the quantitative phase, the extracted model was tested through a questionnaire completed by 210 financial managers of companies listed on the Tehran Stock Exchange (determined by Cochran’s formula). Findings: The final model comprises six key factors influencing the successful implementation of sustainable digital management accounting: motivational factors, infrastructural factors, descriptive (enabling) factors, intervening factors, digital strategies, and feedback mechanisms. Structural model results indicated that all factors have a direct, positive, and significant effect on the adoption of digital management accounting systems (P < 0.0001). Digital strategies (β = 0.372) and descriptive factors (β = 0.355) showed the strongest effects. Model fit indices (including CR > 0.7 and AVE > 0.5 in most cases) confirmed the model’s validity. Findings underscore that integrating technologies such as artificial intelligence, blockchain, and cloud computing within a sustainability framework can enhance transparency, real-time decision-making, and organizational accountability. https://www.jmaak.ir/article_24432.html The primary objective of this research is to examine leadership and the capacity of public accounting accountability through financial reporting quality in Iranian refining organizations. This study is descriptive-correlational in terms of its nature and methodology, involving 311 managers and financial department staff of the National Iranian Oil Company in Tehran Province in 2024. The research data were collected using a researcher-developed questionnaire based on the theoretical concepts of Iranian public sector financial reporting, employing a five-point Likert scale. Data analysis indicates the application of institutional theory at the level of Iranian refining organizations. According to this theory, the findings suggest that leadership and the capacity of public accounting accountability can be achieved through financial reporting quality. This study follows both contingency and institutional theories. Based on contingency theory, there is no universally appropriate system for accounting and financial reporting worldwide. According to institutional theory, organizations constantly react to environmental pressures surrounding them. Consequently, the results were analyzed based on isomorphic behavior, which fulfills social expectations regarding managerial accountability to the public. This approach will foster a balance between institutional pressures, sustainability development, and the integrated and coherent implementation of the financial reporting process in companies. https://www.jmaak.ir/article_24433.html Audit quality is the guarantor of the credibility of financial statements in capital markets, and the concept of well-being, derived from the World Health Organization’s definition, has gained broader scientific comprehensiveness in recent years. Auditors’ professional approaches encompassing their attitudes, values, and personal commitment to professional principles are considered key variables The primary objective of this research is to examine the impact of auditors’ subjective well-being and professional approaches on audit qualityThis study adopts a mixed-methods design with a sequential exploratory approach. In the first (qualitative) phase, to identify and explain the components and indicators of effective subjective well-being, the thematic analysis strategy was employed. Data were collected through semi-structured interviews with experts. In the second (quantitative) phase, based on the findings of the qualitative stage, a questionnaire was developed and distributed among a statistical sample. Quantitative data were analyzed using descriptive–analytical methods and structural equation modeling (SEM). To assess construct validity, confirmatory factor analysis (CFA) was performed, and Cronbach’s alpha was used to determine the reliability of the questionnaires The software used in this research included SPSS version 24 and SmartPLS version 3. In the qualitative stage, the statistical population consisted of experts and specialists in the fields of auditing and occupational psychology. Purposeful sampling followed by the snowball technique was applied. In the quantitative stage, the population included certified auditors, auditors employed in Tehran auditing firms, and internal auditors of both public and private organizations. The required sample size was estimated at 240 individuals. Of 260 distributed questionnaires, 243 valid responses were collected and analyzed. The results of the structural equation modeling revealed that the dimensions of subjective well-being and auditors’ professional approaches have a significant positive impact on audit quality. https://www.jmaak.ir/article_24434.html Tax evasion is one of the main challenges of tax systems, especially in small and medium-sized enterprises (SMEs), which reduce the share of these companies in tax revenues by using illegal (tax evasion) or legal (tax avoidance) methods. This study was conducted with a quantitative approach with the aim of providing a model to identify factors affecting the quality of tax audits to reduce tax evasion in SMEs. A standard questionnaire was distributed among 360 managers, auditors, financial specialists, and tax officials of small and medium-sized enterprises (selected by convenience sampling) in 1403 and 1404. The data were analyzed using structural equation modeling (PLS) in SmartPLS software. Although the structural equation model with partial least squares (PLS) approach examined the relationships between dimensions (such as organizational factors and audit quality improvement strategies) and tax audit quality, some potential confounding variables such as sudden changes in tax laws, the level of administrative corruption, or economic developments (such as high inflation in Iran) were not fully controlled. This limitation could affect the accuracy of the path coefficients (such as 0.897 for the relationship between tax audit quality and tax evasion reduction). The results showed that tax audit quality has a significant negative relationship with tax evasion. The findings are valuable for policymakers, auditors, and managers of small and medium-sized enterprises and provide a basis for future research. https://www.jmaak.ir/article_24435.html Introduction and Objective: Performance appraisal is an important process for evaluating employee performance and motivates, improves employee performance, determines and allocates salary increases and promotions fairly. The present study was designed and implemented with the aim of explaining the components of hospital and organizational processes in evaluating hospital performance.Methodology: The present study is a qualitative content analysis study. To sample experts, convenience sampling with maximum diversity and snowball sampling were used. In-depth semi-structured interviews with open-ended questions were used in person and face-to-face to collect data. The data were analyzed using qualitative content analysis. Lincoln and Guba criteria were considered to ensure data validity.Results: From the analysis of the data of the present study, 2 categories and 12 subcategories were obtained in line with the study objective. The categories included organizational processes, which were formed from the subcategories of: process planning and scheduling, formalization and standardization, information technology management, number of active employees, and information management, and hospital processes, which were extracted from the subcategories of bed management, surgery, hospital accidents, establishing a sense of security in patients, average emergency waiting time, average post-emergency waiting time, and responding to patients after discharge. https://www.jmaak.ir/article_24436.html The aim of the present study is to design a financial risk model for companies listed on the Tehran Stock Exchange using a data-based theory approach. Given the complexity of financial structures and the variability of economic factors in Iran, identifying the dimensions, components and indicators affecting companies' financial risk is essential for managers' and investors' decision-making. The present study is qualitative and based on the Grounded Theory strategy. Data were extracted through semi-structured interviews with 20 experts in the fields of finance, accounting, and risk management, including faculty members, financial managers, and auditors. The data were analyzed through three stages of open, axial, and selective coding, and finally, the final model of companies' financial risk was developed. The results showed that the financial risk of companies is affected by internal factors (capital structure, liquidity, asset mix, profit quality and financial leverage) and external factors (economic fluctuations, inflation, sanctions, exchange rate policies and interest rates). The findings also indicate the key role of corporate governance mechanisms and financial reporting transparency in controlling financial risks. The final research model, with the approval of experts and repeated revision, showed that improving the financial reporting system and promoting transparency can help reduce risk and increase the financial stability of companies. https://www.jmaak.ir/article_24437.html Analysis of the relationship between location and audit process and accuracy depends on various factors, both in terms of audit cost and audit quality. The main purpose of analyzing the relationship between the location of companies in terms of distance to the provincial center and audit quality and accuracy is to consider the characteristics of the auditor, including experience, professional standards, and the use of modern technologies in auditing. The statistical population consisted of auditors, accountants, and financial department employees of companies listed on the Stock Exchange, which included 384 people. The results of the structural equation analysis show that geographical location in terms of distance to the provincial center has a positive and significant effect on audit quality and accuracy. Also, a significant relationship was found between the environmental conditions of the company's location on the selection of audit methods and the assessment of audit risks, and a positive and significant relationship was confirmed between location and the transparency of audit reports. https://www.jmaak.ir/article_24438.html Purpose: The aim of this study is to examine the impact of social responsibility on competitive performance, with the mediating role of competitive power in companies listed on the Tehran Stock Exchange.Method: This research is correlational and applied in terms of its objective. Data collection was conducted using a library research method. The statistical population includes all companies listed on the Tehran Stock Exchange from 2016 to 2020, with a sample size of 110 companies. Panel data was analyzed using linear regression with SPSS software to test the hypotheses.Results: The findings indicate that social responsibility has a significant positive impact on stable performance. Additionally, competitive power has a significant positive impact on competitive performance.Conclusion: Competitive power serves as a positive moderator between the level of social responsibility disclosure and competitive performance, enhancing the overall competitive performance of companies.Contribution: This study contributes to the understanding of how social responsibility and competitive power interact to influence competitive performance, offering insights for companies and policymakers to enhance corporate strategies and disclosures. https://www.jmaak.ir/article_24449.html The use of innovative teaching methods across various academic disciplines has shown beneficial outcomes. This study investigates the impact of using the Jeopardy card game as a new approach to enhance learning in the course Introductory Auditing. The statistical sample consists of 28 students, divided into two groups, 14 in the control group and 14 in the experimental group, during the first semester Faculty of Financial Sciences of Kharazmi University in the first half of the academic year 2023-2024. Both groups were taught by the same University professor, while the experimental group engaged in both traditional instruction and learning through gameplay. Data were collected via a pre-test and a post-test, both multiple-choice and based on the course resource. The results indicate that students in the experimental group achieved significantly higher post-test scores compared to the control group, after removing the effects of the control variables. These findings suggest that the use of educational games can meaningfully enhance learning outcomes. It is recommended that professor of auditing courses consider incorporating gamification into their teaching. The game introduced in this study can be a practical and engaging tool for enhancing students’ learning experience.1- IntroductionIn modern education, the use of gamification as learning tools has gained increasing attention. These methods create an engaging, interactive, and participatory environment that facilitates deeper learning. Educational games, especially in university classrooms, have provided students with more dynamic and interactive learning experiences. One such tool is the Jeopardy card game, which leverages competition and collaboration to enhance understanding of course materials.The present study investigates the effect of using the Jeopardy card game on students’ learning in the “Introductory Principles of Auditing” course. The game was evaluated as an innovative and active teaching approach compared to traditional instruction methods.2- Research Questions or HypothesesThe central research question of this study is:Does using the Jeopardy card game improve students’ learning in the Principles of Auditing course?Based on this question, the study developed two main hypotheses:• (H0): Using the Jeopardy card game has no significant impact on students’ academic performance.• (H1): Using the Jeopardy card game has a significant positive impact on students’ academic performance.3- MethodsThis study used a quasi-experimental design with a pre-test and post-test and included both an experimental and a control group. The sample consisted of 28 undergraduate accounting students at Kharazmi University during the first semester of the 2023–2024 academic year. Students were randomly assigned to two groups of 14.The experimental group received traditional instruction plus the Jeopardy card game-based learning. The control group received only traditional teaching. Learning outcomes were measured using a standardized multiple-choice test and a questionnaire, based on key topics in the auditing curriculum, such as planning, internal control systems, audit risk, and analytical methods.The study used SPSS software to perform data analysis through ANCOVA (Analysis of Covariance). Control variables including age, gender, employment status, GPA, and marital status were also considered to ensure accuracy and homogeneity between groups.4- ResultsDescriptive data showed an improvement in the experimental group’s average score from 6.71 (pre-test) to 8.71 (post-test). Conversely, the control group showed a slight decrease from 6.79 to 6.07. The tests consisted of 17 questions, with 0 as the minimum and 17 as the maximum possible score.The ANCOVA test revealed a statistically significant difference between the two groups. The F-value was 5.286, and the p-value was 0.03, which is below the 0.05 significance threshold. This indicates that the use of the Jeopardy card game significantly improved student learning.All statistical assumptions—including normality, homogeneity of variances, and homogeneity of regression slopes—were verified and met, validating the integrity of the analysis.5- Discussion and ConclusionThe findings of this study clearly show that using the Jeopardy card game as a teaching aid significantly enhances student learning outcomes in the Principles of Auditing1 course. Students who participated in the game-based instruction performed better than those who only experienced traditional teaching.According to Flow Theory, learners become deeply immersed in enjoyable and engaging activities. Students in the experimental group not only showed higher academic performance but also reported greater motivation and enjoyment from the learning experience, as reflected in post-course surveys.These findings align with previous international research, such as those conducted by Nitkin (2011), Mat dangi et al (2017), and Simkin (2005), which emphasize the educational benefits of game-based learning. Unlike earlier local studies, this research uniquely applied a PowerPoint-implemented Jeopardy card game in an Iranian university setting, making it one of the first of its kind.Despite global recognition of innovative teaching tools, such as digital or board games, traditional lecture-based methods still dominate in Iran. Even PowerPoint presentations, although common, are rarely used creatively in a way that fosters active participation.Given the increasing accessibility of digital tools and the technological familiarity of today’s students, integrating engaging and competitive educational games into the classroom seems both necessary and feasible. Particularly in non-numerical courses like auditing, where problem-solving is more abstract, games can help students become active participants rather than passive listeners.In conclusion, this study highlights that the Jeopardy card game is a simple, cost-effective, and impactful teaching tool. It enhances students’ learning, motivation, and engagement, making it a valuable addition to modern teaching strategies in higher education. https://www.jmaak.ir/article_24456.html Purpose: The purpose of conducting this research was to provide a structural model of indicators affecting violations in financial reporting. The research method was qualitative and quantitative. Research information was collected through interviews.Statistical population: The statistical population of the research included an unlimited number of professors and experts in accounting and financial management, and 19 people were selected until reaching theoretical saturation. The sampling method was in the form of a snowball, in which the interviewees were asked to introduce people who are knowledgeable about the research topic to conduct subsequent interviews.Methodology: Primary data was collected through interviews. According to the methodological process, during the three stages of open coding, central coding, and selective coding, first, the codes related to the topic were identified from the large number of primary data types; Then, through continuous comparison, a concept was extracted from several codes, and in the same way, other codes were also converted into concepts until finally 124 concepts were obtained. In the next step, some concepts were put in the form of a category so that 15 categories were obtained for this research.Conclusion: The findings of the research showed that 1 category appeared as a central category, which includes: violations in financial reporting. Other categories to be presented in the visual model were placed in five categories: causal conditions (3 categories), background or context (4 categories), intervening conditions (3 categories), strategies (2 categories), and consequences (2 categories). In the following, based on the indicators, components, concepts, and categories of the proposed model, a questionnaire of 124 questions was compiled, and based on the collected data, the relations of the proposed model were examined, and finally, the results showed the significance of the relations and components of the model. Had been presented.Finally, the results showed the significance of the relations and components of the presented model. The central category identified in this research is "violations in financial reporting" and the rest of the categories make sense in relation to it.Keywords: pattern design, violations, financial reporting, foundational data theory https://www.jmaak.ir/article_24468.html Decision-making is an important issue in the activities of companies, which is mainly carried out by managers. Managers make different decisions based on different factors. The aim of the present study is to present a conceptual model of hormonal characteristics and financial decision-making of managers. The present study is exploratory and based on the findings of the Fuzzy Delphi. To present the final research model, specialized literature was first studied and then, based on the opinion of 20 experts, the components of the final model were determined. Managers' financial decisions included investment decisions, financing, budgeting, dividend policy, balance between risk and return, proper analysis of financial ratios, capital structure, qualitative characteristics of financial information, and macro decisions; cortisol and testosterone hormones were independent variables; The moderator variable included decision-making time, family circumstances, physical conditions, age, and gender, and finally the control variables included heredity (genetics), financial literacy, money ethics and attitudes, financial experience, information sources, economic conditions, laws and regulations, corporate governance, social conditions, financial resources, intelligence, political environment, technological environment, and ethics. The results showed that managers' financial decisions are influenced by many variables that must all be carefully considered. This research is valuable and innovative for improving managers' decisions. https://www.jmaak.ir/article_24469.html This research aimed to design a new model for auditing management performance based on the actor network approach and focusing on complex stakeholder interactions. The mixed methodology included a qualitative part based on grounded theory with the analysis of in-depth interviews with 17 audit experts (including internal auditors with at least ten years of experience, senior financial managers, and certified public accountants) in 2025 using snowball sampling, and a quantitative part using a researcher-made questionnaire (developed based on qualitative findings) and structural equation modeling on data from 265 of the statistical population. Qualitative data were analyzed using the Strauss and Corbin method. Qualitative findings led to the identification of five main categories including causal, contextual, intervening conditions, strategies, and consequences, the core of which is the network interaction between human and non-human actors. Quantitative analyses showed that causal factors have the greatest impact as prerequisites, contextual factors in second place, and intervening factors were identified as key barriers. This research provides a coherent model that explains the complexities of interaction and helps optimize surveillance systems. https://www.jmaak.ir/article_23966.html Due to its vastness, the public sector has more corruption and crimes than the private sector. The existence of more crime and corruption in government organizations requires more attention to forensic accounting. Iran's economy is a state economy, therefore, the purpose of this research is to provide a model of forensic accounting in the public sector by studying specialized texts and seeking opinions based on consensus from experts. This research is of a qualitative type that identifies the factors affecting forensic accounting in the public sector of Iran, and the importance of the components in the public sector was determined using the fuzzy Delphi method. Therefore, the current research is exploratory. The findings of the fuzzy Delphi stage showed that forensic accounting components include system components, information components, internal environment components of the executive body, legal components, financial components, communication, external environment components of the executive body, skill components and familiarity. They are with components of corruption. This research is valuable for reducing corruption in the public sector and increasing financial discipline. There is a need for both universities and organizations to pay special attention to forensic accounting. https://www.jmaak.ir/article_24093.html Tax avoidance, a significant challenge in tax systems, profoundly impacts the macroeconomy and corporate performance. This study investigates the effect of financial statement disclosure quality and audit committee competence on reducing tax avoidance in companies listed on the Tehran Stock Exchange. Disclosure quality, as a cornerstone of financial transparency, can curb tax avoidance behaviors by reducing information asymmetry and enhancing oversight. Similarly, audit committee competence contributes significantly by improving financial process monitoring and minimizing opportunities for misuse. A mixed approach of qualitative content analysis and quantile panel data modeling with the Generalized Method of Moments (GMM) was employed. Data were collected from 157 listed companies over the period from 1395 to 1402 (2016–2023). Variables including tax avoidance, disclosure quality, and audit committee competence were operationally defined and measured. Disclosure quality was assessed using indices based on financial reporting standards, while audit committee competence was evaluated through criteria such as independence, financial expertise, and meeting frequency. Tax avoidance was measured using the effective tax rate and the difference between accounting and taxable profits. Qualitative content analysis revealed that companies with higher disclosure quality and more competent audit committees exhibit less inclination toward tax avoidance strategies. Quantile panel data modeling with GMM confirmed that disclosure quality and audit committee competence have a significant negative impact on tax avoidance, particularly in firms with concentrated ownership structures. These findings align with agency and signaling theories, emphasizing the role of transparency and oversight in mitigating opportunistic behaviors. The results can assist tax policymakers and capital market regulators in designing effective regulations to reduce tax avoidance. Furthermore, corporate managers are recommended to enhance disclosure quality and audit committee competence to build investor trust and mitigate tax avoidance risks. By integrating qualitative and quantitative methods, this study offers a comprehensive perspective on the issue. https://www.jmaak.ir/article_24117.html Investigating corporate characteristics affecting the information content of corporate earnings provides the basis for the optimal presentation of financial information; however, the main problem is the lack of a documented model in the field of earnings information content. Accordingly, the aim of the present study is to model the factors affecting the information content of quarterly earnings announcements using predictor variable reduction methods. This research is exploratory in terms of its purpose. 131 companies on the Tehran Stock Exchange were selected during the years 2007 to 2024. Dynamic averaging, Bayesian, and selection models were used to reduce predictor variables. Based on the results, the BMA model had the highest accuracy among the models studied. Accordingly, 67 identified variables affecting the information content of quarterly earnings in 5 audit categories; financial ratios; macroeconomic variables; corporate and management governance indicators were entered into the BMA model. Based on prior probabilities, 24 variables were identified as variables affecting the information content of earnings. Based on the results, nonlinear models are more efficient in developing the optimal model of earnings information content. Among the nonlinear approaches, Bayesian averaging models are more accurate than other nonlinear approaches. https://www.jmaak.ir/article_24189.html Abstract: In the last two decades, improving the environmental and social performance of accounting has been raised as a key management issue. For this reason, the subject of "sustainability" is attracting the attention of many researchers and business managers. This much attention is due to the rapid consumption of natural resources, the concerns related to the heat of the air and also the social responsibility of companies. Therefore, the aim of the current research is to provide a model of the obstacles to the development of sustainability accounting and financial reporting in companies accepted in the Tehran Stock Exchange with thematic analysis and Delphi approach. The current research is applied-developmental in terms of purpose. The research strategy is a Delphi survey. First, by using the analysis and interpretation of 12 interviews conducted with 12 experts of the companies accepted in the Tehran Stock Exchange, they investigated the attitude of managers of different layers regarding the obstacles to the development of sustainability accounting and financial reporting. In this section, by using the line-by-line review of the interviews and the integration of the model obtained from the interview and literature review, the first round of Delphi questionnaire was formed and given to the experts. The Delphi process was completed in four rounds and an agreement was reached after the fourth round. At the end, the final conceptual model of the research was extracted. In this context, 45 indicators were identified in the form of 3 main categories. The results of the research presented an integrated model for the obstacles to the development of sustainability accounting and financial reporting in companies accepted in the Tehran Stock Exchange, which can be used by managers and researchers. https://www.jmaak.ir/article_24216.html The audit committee plays a critical role within companies as it oversees the financial reporting process. The existence of an audit committee and its interaction with independent auditors can enhance the level of disclosures. Key audit matters (KAMs) are initially communicated to the internal bodies of the organization, such as the audit committee. Subsequently, issues requiring further attention are disclosed in the audit report. Therefore, this study investigates the impact of the Structural Variables of the Audit Committee on the disclosure of key audit matters. The Structural Variables examined include gender diversity, financial expertise, independence, and the size of the audit committee. This research's statistical population consists of companies listed on the Tehran Stock Exchange, with a sample of 113 firms selected from 2014 to 2023. Logistic regression and the logit model were used to test the research hypotheses. The results indicate that gender diversity and the size of the audit committee have a significant positive impact on the disclosure of key audit matters. In contrast, financial expertise and the independence of the committee members do not significantly affect the disclosure of these matters. The findings suggest that a higher presence of women on larger audit committees can contribute to better identification and disclosure of key audit matters. This study's results will contribute to understanding the determinants of key audit matter reporting practices. For standard-setters, this research highlights how the communication and interaction between audit committee members and independent auditors influence the content of key audit matters. https://www.jmaak.ir/article_24217.html This research aims to improve audit quality with structuralist and critical thinking approaches. So far, research has been conducted in the field of improving audit quality in which factors affecting audit quality have been considered. However, this issue of presenting a general model in improving audit quality has been carried out with structuralist and critical thinking approaches. In this research, by reviewing previous research and existing scientific documents, as well as using the opinions of subject experts, a conceptual model of improving audit quality with structuralist and critical thinking approaches was presented. The research was qualitative in terms of research method, in which the grounded theory method (grand theory) was used. Max QDA software was used to evaluate the accuracy of the model. The results obtained based on the data collected in this study show that to present a conceptual model of improving audit quality with structuralist approaches in the form of 3 main categories, audit operation input indicators, audit operation process indicators and audit operation output indicators, and improving audit quality with thinking-oriented approaches should be considered in the form of 7 main and vital categories, the relationship between which is presented in the form of a conceptual model. https://www.jmaak.ir/article_24223.html So far, a lot of literature has been presented in the field of earnings management, and all these literatures have helped to develop each other. The current research has also been done in this field; With the difference that the current research tries to compare the effect of economic instability in small and large firms and old and young firms. In order to achieve the purpose of the research, the information of 163 firms was used and these firms were divided into two groups (large and small firms) and two groups (old and young firms) and were tested through cross-sectional regression. Then Z test was used to compare the findings. The findings of this research showed that there is no significant difference in the impact of economic instability on accrual profit management in small and large firms. However, economic instability has had a different impact on real earnings management in small and large firms. On the other hand, the findings show that there is no significant difference in the impact of economic instability on accrual profit management in old and young firms. However, economic instability has had a different effect on real earnings management in older and younger firms. The current research advances a special discussion on the incentives of earnings management in developing markets, which develops the impact of macroeconomic instability on earnings management in various economic and institutional contexts https://www.jmaak.ir/article_24248.html Supply chain as a macro concept has a great impact on business management. This concept deals with sourcing raw materials, transforming them into finished products, and distributing them to customers. Without an optimal supply chain, businesses face problems such as material shortages, product quality declines, and increased costs. Supply chain financial service management system should be based on new technologies. The aim of the current research is to present a model of supply chain financial services management system based on object-based blockchain data sharing and Edge Computing. The current research method is exploratory and development type, which used the opinions of 20 experts. The main research tools were Delphi and fuzzy Delphi questionnaires. At first, based on the Delphi method based on the study of specialized texts and opinion polling based on the consensus and agreement of experts, the components of supply chain financial services management based on data sharing, blockchain, Internet of Things, and Edge Computing were determined that Based on fuzzy Delphi calculations, the quality of financial information, financial ratios, cost management, and risk management improvement (risk-based internal controls) were finally the most important. In order to improve the financial services of the supply chain, attention to new technologies such as blockchain and cross-Edge Computing should always be included in the programs of all influential organizations and institutions. https://www.jmaak.ir/article_24315.html Purpose: The primary objective of this study is to identify and rank financial and macroeconomic variables influencing the earnings forecasting of firms in the capital markets of Iraq and the United Arab Emirates.Research Methodology: This research is application-oriented in purpose and exploratory-analytical in nature, employing an exploratory sequential mixed-methods research design. The overarching research logic is based on the systematic integration of expert judgment with empirical evidence derived from real capital market data. In the qualitative phase, key variables were identified and structured through expert judgment using a two-round Delphi process. In the quantitative phase, firm-level financial data and macroeconomic indicators over the period 2019–2024 were empirically analyzed.Findings: Firm-specific financial variables particularly net income, return on assets and operating cash flow exhibit the strongest predictive power for earnings and show a high degree of alignment with expert judgments. Macroeconomic variables such as inflation rate, gross domestic product growth, exchange rate volatility and oil prices primarily play a moderating and contextual role, with their direct impact on corporate earnings being limited and heterogeneous.Originality / Value Added: The application of a composite index enabled the ranking of variables based on both professional expertise and empirical evidence. This integrated approach enhances the scientific validity and generalizability of the findings and provides a realistic framework for developing earnings forecasting models and machine learning algorithms. https://www.jmaak.ir/article_24318.html In recent decades, particularly following major financial scandals, the role of auditors in preventing material misstatements arising from fraud especially at the level of senior partners has become a central topic in accounting literature. Despite the development of regulations and professional oversight, evidence indicates that misstatements are sometimes left uncorrected or overlooked in interactions with management and the role of partners’ professional decisions in identifying and resolving these misstatements has been less directly examined. This qualitative-comparative study, adopting a grounded theory approach, investigates and compares the role of audit partners in Iran and Iraq, two countries with distinct institutional contexts. Data were collected through 40 semi-structured interviews with senior partners, analysis of 50 relevant reports and review of regulatory documents and conceptual patterns of professional decision-making were extracted using open, axial and selective coding. Comparative analysis reveals the interrelated impact of managerial pressures, institutional constraints, professional skills and experience, technology and organizational culture on audit quality. The study’s innovation lies in its direct focus on the judgment and decision-making processes of audit partners, utilizing empirical data beyond indirect audit quality indicators. The findings contribute to theoretical accounting literature and provide practical frameworks for enhancing audit quality and designing regulatory policies in emerging markets. https://www.jmaak.ir/article_24365.html In recent years, the integration of emerging technologies such as Artificial Intelligence (AI) and Blockchain into the auditing profession has garnered significant attention from both academics and practitioners. Given the rapid pace of technological advancement and its implications for auditors’ roles and expectations, this study aims to identify and prioritize the key factors influencing the adoption and implementation of Industry 4.0 technologies in the auditing profession. With the growing integration of advanced technologies such as artificial intelligence, machine learning, and blockchain, the need for digital transformation in auditing has become increasingly critical. A systematic literature review and content analysis of national and international studies identified 22 key factors grouped into seven main domains. The Fuzzy DEMATEL method was then applied to analyze causal relationships among the factors, revealing that IT infrastructure readiness, auditors’ adaptability to change, and regulatory support serve as the main driving forces in the system. Subsequently, the Fuzzy CoCoSo method was used to determine final priorities, indicating that “big data analytics” and “AI adoption in auditing” exert the greatest impact on digital maturity. https://www.jmaak.ir/article_24378.html The term viral (being viral) as the extreme distribution of a particular piece of information from person to person through the Internet and various sites, billboards, various internal and external social media, various messengers, etc., etc., in a profitable manner. They pay for the company's activities. Any component that affects profit will cause profit contagion. The aim of the current research is to present the pattern of profit contagion in Iran's capital market with grounded theory and based on free, central and selective coding of texts taken from in-depth interviews with 10 experts using the snowball method. Exploratory research was done in 1403. Finally, after coding the components, the parameters were expressed in the form of causal conditions with four components, central phenomenon with two components, background conditions with seven components, intervening conditions with five components, strategies with two components, and consequences with six components. The final survey showed that 26 final components were approved with a high score. Profit is influenced by many factors. This research is valuable in providing a solution for profit transmission in stock companies. https://www.jmaak.ir/article_24379.html The emergence of the metaverse in the field of accounting presents various challenges and opportunities. Accordingly, the objective of this study is to model the challenges and opportunities of applying the metaverse in accounting. This is an applied research. Five methodological approaches were employed in this study. The first approach involved a systematic literature review to identify challenges and opportunities. The second approach applied the fuzzy Delphi method to validate the extracted factors. In the third approach, the mean values of challenges and opportunities were compared. The fourth approach involved constructing components of challenges and opportunities. Finally, using a regression-based approach, the influence of the identified indicators on the application of the metaverse in accounting was examined. Through the systematic review, 38 relevant articles were identified. In this phase, 17 challenges and 32 opportunities were extracted. Based on the opinions of 17 experts and using a Type-3 Logistic Fuzzy Delphi approach, the extracted factors were validated. The results of the paired t-test indicated a significant difference between the mean values of the challenges and opportunities. The regression results showed that challenges have a significant negative effect (−0.696), whereas opportunities have a significant positive effect (0.217) on the application of the metaverse in accounting. Challenges were found to have a higher priority compared to opportunities in influencing the adoption of the metaverse in accounting. Therefore, it is recommended that professional bodies involved in the development of auditing and accounting standards provide the necessary groundwork to adapt to these changes by identifying the technologies used by companies and aligning them with national accounting and auditing concepts and requirements. https://www.jmaak.ir/article_24383.html Tax whistleblowing behavior is a process in which individuals report corruption and tax violations with the aim of protecting the public interest. This behavior is influenced by individual, organizational, and social factors and can be an effective tool for promoting transparency and tax justice. The present study aims to provide a framework for the behavioral concept of tax whistleblowing. The present study has studied and examined the behavioral conceptual framework of tax whistleblowing. The methodology of this study has used the grounded theory method. The qualitative part, which was conducted in the summer of 1404, is an interview with 15 experts in this field, which was developed using grounded theory based on the six components considered by Strauss-Corbin. The results show that the important and effective factors on the conceptual framework of behavior regarding whistleblowing of tax violations in the dimension of causal conditions (5 components) such as the individual characteristics of the whistleblower; justice-seeking motives, etc., intervening conditions (6 components) such as the severity and magnitude of the violation; fear of revenge and retaliation, etc., and ground conditions (7 components) such as the legal and regulatory framework and technological and information platforms, etc., through six strategies of the behavioral framework of whistleblowing (such as organizational support strategies for whistleblowers and maintaining identity and personal security) will lead to consequences (6 components) such as increasing transparency and public trust, deterrence and prevention of future violations, etc. Keywords: Modeling, Whistleblowing Behavior, Whistleblowing of Violations, Tax Violations, Grounded Data Theory https://www.jmaak.ir/article_24394.html AbstractThe aim of this study is to identify the board network of companies that are members of the stock exchange and its relationship with conservatism. In this regard, in the first stage, the relationship of 13,760 board members, as well as the overall network of board members and the main network graph of the most connected companies for 452 companies were drawn using network analysis software for the years 1396 to 1401. The research hypotheses were tested using a sample of 286 companies with a regression model. The findings showed that there is a negative and significant relationship between the degree of centrality (network activity) and conditional conservatism. This result means that the higher the level of network activity of board members, the less conservatism they have. Also, a negative and significant relationship is observed between the betweeness index (access to information flow) and conditional conservatism, meaning that as access to information flow of the board members' network increases, conservatism decreases. However, there is a positive and significant relationship between the closeness index (information influence) and the dependent variable of conservatism, and as information influence increases in the board member network, the level of conservatism increases, and the greater the information influence, the greater the conservatism. https://www.jmaak.ir/article_24401.html Considering the importance of sustainable development in the banking industry, this research investigates green management accounting practices and their role in enhancing the sustainable performance of banks. The study aimed to identify key factors and present a comprehensive model for implementing green banking. The research was conducted using a qualitative method with thematic analysis based on Brown and Clark (2006). Data were collected through semi-structured interviews with 14 banking experts, financial managers, and university professors. The analysis process involved six stages, from familiarizing with the data to report preparation, and the MAXQDA software (version 24) was used for data coding. The findings indicated that the success of green banking necessitates attention to eleven core areas: the definition and framework of green management accounting, value creation and sustainable performance, decision-making and resource efficiency, green technology and innovation, reduction of environmental impacts, human resources and employee motivation, legal framework and external pressures, organizational culture and adoption, operational cycle and green models, improvement of performance and green projects, and the phase of transition and international adoption. Each of these areas included sub-themes and operational indicators, the successful implementation of which leads to the improvement of banks' economic, social, and environmental performance. The results also showed that implementing green management accounting, alongside developing skills, creating employee motivation, fostering green culture, and utilizing new technologies, enhances productivity, decision-making transparency, reduces environmental impacts, and strengthens banks' competitive advantage. https://www.jmaak.ir/article_24402.html The examination of the potential capacity of e-commerce taxation not only can lead to an increase in sustainable government revenues but also contributes to economic transparency, tax equity, and fair market regulation. The methodology of this research was executed descriptively-analytically using secondary data (Creswell & Creswell, 2023). During the period spanning from the years 1396 to 1400 [Solar Hijri Calendar], no e-commerce tax was claimed, nor was any tax collected in Kurdistan Province. Therefore, based on Arab Mazar’s (1388/2009) research, which defined tax potential capacity as equivalent to collected taxes, the potential capacity for e-commerce tax in Kurdistan Province was evaluated as very weak. Other findings indicate that, due to the absence of any tax files related to e-commerce businesses, the Tax Affairs Organization in Kurdistan Province has performed very weakly in identifying e-commerce taxpayers, creating an environment conducive to tax evasion, and e-commerce taxpayers have also failed to fulfill their legal obligations, including the submission of tax declarations https://www.jmaak.ir/article_24404.html Financial well-being has become an important determinant of individuals’ economic, psychological, and social health, particularly in countries facing economic instability such as Iraq. Limited financial education, weak financial culture, and high financial anxiety have significantly shaped financial behaviors and increased financial stress among individuals. This study aimed to develop an integrated model of financial well-being in Iraq by examining the roles of financial literacy, financial culture, and financial anxiety in influencing financial behaviors and overall well-being. A mixed-methods approach was employed. In the qualitative phase, 35 semi-structured interviews with bank employees and customers in Baghdad, Basra, and Mosul were analyzed using grounded theory to identify key constructs and relationships. In the quantitative phase, the proposed model was validated using data collected from 420 standardized questionnaires and analyzed through Partial Least Squares Structural Equation Modeling (PLS-SEM). The findings indicate that financial literacy and financial culture positively influence financial behavior and financial well-being, while financial anxiety has a negative effect. Financial behavior also plays a mediating role in the relationship between these factors and financial well-being. Overall, the results highlight the multidimensional nature of financial well-being in Iraq and provide practical implications for policymakers to enhance financial security through targeted educational and psychological interventions. https://www.jmaak.ir/article_24448.html this research was carried out with the aim of presenting a hierarchical model for improving fair value-based accounting performance in financial reporting of listed investment companies with fuzzy screening. The method of conducting this research is mixed (qualitative-quantitative). In the qualitative part of the research, 115 reputable scientific and research articles were examined using a meta-synthesis approach, and finally 31 articles were selected to extract indicators for improving fair value-based accounting performance in financial reporting, and 2 indicators were extracted in the interview section with 21 experts. After detailed analysis, 18 indicators were identified and extracted to improve fair value-based accounting performance in financial reporting. Then, in the quantitative part, first, using a fuzzy Delphi questionnaire, the opinions of 14 experts on the validity of the extracted indicators were approved. Next, the interpretive structural modeling (ISM) method was used to present the model. The required data were collected with the help of a self-interaction matrix and completed by the experts. The collected data were analyzed in the form of a self-interaction matrix with ISM Matlab software, and a three-level model was obtained. https://www.jmaak.ir/article_24450.html Stock diversification is considered to be a change in the uniformity of stock ownership and will be a fundamental and influential factor in predicting future cash flows. Management styles and theories have undergone many changes and developments in the course of their evolution, organizations, human resources and material resources. These changes and developments have attracted the attention of managers to stock diversification, and it is important to examine the causes and factors affecting it. Therefore, the purpose of this study is to examine the relationship between investment opportunities and stock diversification with the moderating role of auditor rotation. The statistical population of the study is companies listed on the Tehran Stock Exchange and the sample under study includes 165 companies listed during the years 2020 to 2024. The research method is descriptive and in terms of the relationship between variables is causal-correlation, and it is applied in terms of purpose. The regression method and panel data as well as the fixed effects model have been used to process and test the hypotheses. The results of the hypothesis analysis showed that investment opportunities have a negative and significant relationship with stock diversification, and competition in the product market has a positive and significant effect on the relationship between investment opportunities and stock diversification. According to the research results, it is recommended that investors and capital market activists, in addition to financial variables, pay attention to variables such as product market competition when making investment decisions and include them as factors affecting the diversification of companies' stocks in their decision-making models. https://www.jmaak.ir/article_24452.html The present study was conducted to examine the role of digital competency in enhancing the competitive performance of organizations operating in the health and healthcare industry. Accordingly, the conceptual model of the study was developed based on three main constructs: digital competency, management accounting competency, and competitive performance. Four hypotheses were designed to explain the direct and indirect relationships among these constructs. The statistical population included financial managers and senior executives of medical universities, pharmaceutical industries, and manufacturers of cosmetic and healthcare products. A sample of 368 respondents was selected using a convenience sampling method. Data were collected using a standardized questionnaire adapted from the study by Imejaye et al. (2023). Data analysis was performed at the descriptive level using SPSS version 22 and at the inferential level through partial least squares structural equation modeling (PLS-SEM) using SmartPLS 3 software. The findings revealed that digital competency has a positive and significant effect on management accounting competency; however, its direct effect on competitive performance was not confirmed. Furthermore, the results indicated that management accounting competency has a significant effect on competitive performance and fully mediates the relationship between digital competency and competitive performance. These findings emphasize that the use of digital technologies alone cannot create competitive advantage without strengthening management accounting capabilities. Competitive performance can be enhanced only when organizations develop the ability to process, analyze, and utilize digital data through management accounting mechanisms. https://www.jmaak.ir/article_24453.html This study was conducted to design and validate a conceptual model for the adoption of blockchain technology in accounting, with a focus on reducing earnings management and enhancing the quality of accounting and auditing information.The research employed an exploratory mixed-methods (qualitative–quantitative) approach. In the qualitative phase, the research indicators were identified and prioritized using the Fuzzy Delphi method with the participation of 11 experts in accounting and information technology. In the quantitative phase, data obtained from 328 completed questionnaires completed by accountants and auditors familiar with blockchain technology were analyzed using Partial Least Squares Structural Equation Modeling (PLS-SEM) in SmartPLS 3 software.The findings showed that the application of blockchain has a direct and significant effect on reducing earnings management (β = 0.880, R² = 0.774). The reduction of earnings management leads to an improvement in the quality of accounting information (β = 0.859, R² = 0.738), and the quality of accounting information enhances the quality of auditing information (β = 0.887, R² = 0.787).This study is among the few domestic investigations that have examined the chain of influence of blockchain on earnings management and the quality of accounting and auditing information within an integrated and localized conceptual model by combining the Fuzzy Delphi method and PLS-SEM. The findings, while contributing to the literature on emerging technologies in accounting, provide empirical evidence elucidating the role of blockchain in curbing earnings management and improving the quality of accounting and auditing information. Moreover, they can serve as a basis for decision-making by policymakers, standard-setters, regulatory bodies, and organizations in the digital transformation journey of the financial reporting system. https://www.jmaak.ir/article_24454.html Price synchronicity shows the effect of industry and market changes on stock prices. The effect of information on stock prices is also called stock price awareness. It seems that in appropriate information environments, the effect of company information release on stock price is greater, as a result of price awareness is high. The purpose of this research is to provide a conceptual model of audit variables and stock price concurrency by studying specialized texts and collective opinion polling based on brainstorming of 20 experts familiar with the field of finance and stock exchange. The research was done in 2024 and 2025. The findings of the Delphi and Fuzzy Delphi stages finally showed that regarding the audit variables, the components of the audit committee and risk management are the most important components affecting the synchronicity of the stock price as an independent variable, which is due to the high importance of the company's internal controls and continuous monitoring. The audit committee is on financial reporting and compliance and operational aspects of the company. Financial ratios, stock specifications and company risks were also considered as the most important control variables, and finally, the economic, political and... conditions are the most important moderating variables in the relationship between audit components and stock price concurrency, which is the reason for this. It is also very important to influence the existing conditions on the activities of stock companies. This research has value in enriching the literature of research and analysis of investors. https://www.jmaak.ir/article_24466.html Given the growing importance of sustainability reporting at the international level and the existing research gap within the Iraqi banking system, the main objective of this study is to design a comprehensive model and prioritize the key factors influencing sustainability reporting in Iraqi banks.This research is applied-fundamental in terms of purpose and employs a mixed-methods approach with an exploratory sequential design. In the qualitative phase, Grounded Theory was utilized. Data were collected through semi-structured interviews with 28 experts, including bank managers and university professors, during 2025. The data were analyzed through three stages of open, axial, and selective coding. In the quantitative phase, data were gathered via a questionnaire developed based on the qualitative findings and administered to 141 bank managers. The collected data were then prioritized using the Friedman test.The central category was identified as "the development of sustainability reporting in the Iraqi banking system," which is influenced by causal factors (environmental requirements, incentives, pressures, political characteristics, and international characteristics), contextual factors (the country's accounting environment, financial incentives, economic characteristics, and the banking environment), and intervening factors (corporate governance characteristics, structural characteristics, functional characteristics, managerial behavioral characteristics, and industry competition). Key strategies include designating a responsible entity, formulating standards, establishing a specialized committee, providing training, implementing internal control systems, and utilizing modern technologies. The consequences encompass enhanced social trust, improved employee quality of life, environmental preservation, capital market growth, and improved financial reporting quality. The quantitative results revealed that the three components—international environmental characteristics, environmental requirements, and environmental pressures—possess the highest priority. The proposed paradigmatic model provides a roadmap for policymakers and bank managers to enhance transparency, manage risk, and attract international investment. https://www.jmaak.ir/article_24467.html AbstractThe aim of this study is to investigate the effect of opportunistic restatements in financial statements, auditor confirmation bias, and financial reporting delays on the type of audit error in the Tehran Stock Exchange. For this purpose, information from 124 companies listed on the Tehran Stock Exchange during the period 2017 to 2024 was used. The results of the research hypothesis test, which was estimated using Logit regression and a panel data approach, showed that opportunistic restatements in financial statements increase type I and type II audit errors. Also, auditor confirmation bias, based on both the audit risk increase index and the independent auditor index, increases audit errors, and there is a positive and significant relationship between them. In addition, the results showed that the publication of financial statements increases the risk of type I and type II audit. These results indicate the fact that since no presentation of financial statements can be an event with the knowledge that it indicates poor quality of financial reporting and on the other hand, it is an indication of mismanagement through poor corporate governance practices and indicates the possibility of error. The auditor in the type of audit report (type I or type II error) is what gives investors confidence in the credibility and reliability of the auditors.