https://www.jmaak.ir/ Journal of Management Accounting and Auditing Knowledge en daily 1 Sat, 07 Feb 2026 00:00:00 +0330 Sat, 07 Feb 2026 00:00:00 +0330 https://www.jmaak.ir/article_24212.html The final product of the audit is a report that is presented to the key stakeholders of the unit under review. In the public sector, as in the private sector, audit reports have not been paid attention to, while previous researches have shown that audit reports have relationships with the concept of audit quality and risk-based internal controls in various ways. In this research, the goal is to model the relevant relationships more precisely. The current research is of an exploratory type, and by using the Delphi method and asking the opinions of 5 experts familiar with the subject, the components related to each of the variables were identified. The final model was determined based on the Kappa index. In this model, the audit report was declared as an independent variable and audit quality as a dependent variable, and it was found that risk-based internal controls can play a mediating role in this relationship. Validation of the model with path analysis and t-coefficient based on polling 110 experts in the field of auditing and finance in the public sector did not reject the proposed model. The existential philosophy of the research model is that internal controls play a decisive role in all aspects of auditing. The results of this research are valuable in improving the protection of people's rights by executive and supervisory institutions. https://www.jmaak.ir/article_24218.html One of the most important topics in the field of factors affecting investment is the effectiveness of private sector investment in the capital structure of the company and topics related to the financial accelerator effect. During the last decade, the effect of financial accelerators in the accounting cycle has been one of the important issues. In this regard, this research was conducted with the aim of designing a model to optimize the effects of financial accelerators in the accounting cycle of companies admitted to the Tehran Stock Exchange in conditions of uncertainty. For this purpose, this research has used the mixed method (qualitative-quantitative). In the qualitative part, by examining the research backgrounds, 19 effects of financial accelerators in the accounting cycle were identified, and after confirming them, in the quantitative part, using fuzzy interpretive structural modeling, the Pezohesh model was formulated. Of course, the data required for this section was collected using the self-interaction matrix and the opinion of 17 experts. The collected data were analyzed using ISM MATLAB software, which resulted in a four-level model. The research model showed that the most effective and important effect of financial accelerators in the accounting cycle of companies listed on the Tehran Stock Exchange in conditions of uncertainty financial accelerators in the accounting cycle of companies listed in the Tehran Stock Exchange in conditions of uncertainty. https://www.jmaak.ir/article_23812.html In the last few decades, research in the field of accounting based on critical realism has grown significantly. On the other hand, ethics and culture play an important role in accounting because they determine the standards of behavior and decision making in this profession. Based on this, the purpose of this research was to identify and rank the causal, contextual and central factors of critical realism of accounting ethics and culture. This research was of a mixed type based on the foundation's data theory approach. The data collection in this research was done through in-depth structured interviews with experts until reaching theoretical saturation up to the 15th person. Data analysis was done based on coding based on the systematic approach of Strauss and Corbin (1998) and validation of the presented model using factor analysis. The results showed individual, intra-organizational, extra-organizational components, decision-making interests and ethical and cultural components as causal factors, accepted standards, ethics and culture, organizational and social components as contextual factors and critical thinking components. They are presented as central factors in the model. https://www.jmaak.ir/article_23800.html Internal audit is used to improve compliance with laws, quality of financial reporting and synergy of municipal operations. Due to its role in improving internal controls and risk management along with providing advice to managers, internal audit is considered one of the important issues of corporate governance and organizational competence. This issue is more important in citizen-oriented organizations such as municipalities. The purpose of this research is to identify the weak points of the internal audit of municipalities based on the study of specialized texts and asking experts' opinions. For this purpose, specialized texts were studied and opinions were sought from 14 expert experts who were familiar with the subject of Internal audit and activities of municipalities, and after performing mathematical and fuzzy calculations, 20 main weaknesses and 217 secondary weaknesses were identified. All components were accepted in the phase of fuzzy Delphi with a score above 70%. Among these, the most important components with an acceptance score above 90% were: Weakness of the economic environment, weakness of service compensation, weakness of independence, weakness of institutionalization, weakness of leadership, weakness of the structure of reporting lines, weakness of promotion, weakness of the legal environment, weakness of effectiveness, weakness of distrust and weakness of management mechanisms. The importance of the economic environment due to high economic fluctuations and the importance of compensation refers to the correct managers of human resources. Internal audit in municipalities should be given serious attention and long-term, medium-term and short-term plans should be designed to eliminate weak points. Considering the sensitivity of municipalities' duties, this research has value for improving the monitoring and risk management of municipalities. https://www.jmaak.ir/article_24255.html The present research was conducted with the aim of identifying the components of professional thinking of certified accountants in duality and team psychological empowerment.The method of the present study is combined in two parts of foundation data and structural equations. The statistical population of the qualitative section includes 15 experts from university professors in the field of research who were selected in a non-random, purposeful way during the year 1403.Also, in the quantitative part, the statistical population includes the public accountants of Iran, which was selected as a sample of 297 people using available sampling method. The data collection tool included a questionnaire, the structure of the questionnaire was confirmed by confirmatory factor analysis in Smart pls software and its reliability was confirmed using Cronbach's alpha coefficient in SPSS software and composite reliability.In order to analyze the data, Kolmogorov-Smirnov tests were used for normality test and Friedman test for prioritizing components and indicators, as well as structural equation modeling test for path analysis and model validation in Smart pls software. The most important achievement of this research is that there is a relationship between the dimensions and components of professional thinking and Du Sotwani, and there is also a relationship between the dimensions and components of professional thinking and empowerment. https://www.jmaak.ir/article_24256.html The purpose of this research is to provide a conceptual model of social capital using accounting information. According to the exploratory approach of the research and using the qualitative approach, the exploratory theorizing method has been used. The research method was mixed and the statistical population in the qualitative part was 23 financial experts and in the quantitative part the statistical population of this research was 29,000 managers and employees of government organizations in Ilam province. The sampling method was purposeful in the qualitative part and stratified in the quantitative part with appropriate allocation. Delphi questionnaire (qualitative part) and researcher-made questionnaire (quantitative part) were used to collect data. The validity of the questionnaire was confirmed using the validity method and its reliability was confirmed using Cronbach's alpha coefficient. In order to qualitatively analyze and validate the model according to the environmental characteristics, the Delphi technique was used and the structural equation method was used for quantitative validation. And by interviewing 23 experts in 1401, it has reached saturation by snowball sampling method. The results showed that the most important criteria that can lead to the formation of social capital using accounting information in companies; Cognitive-individual factors are corporate management, managers, organizational or corporate factors, industry factors and society itself. The results showed that the most important criteria that can lead to the formation of social capital using accounting information in companies; Cognitive-individual factors are corporate management, managers, organizational or corporate factors, industry factors and society itself. In this regard, the laws and regulations governing the information and business space, regulatory and corporate tools should be the foundation of social capital in accounting. https://www.jmaak.ir/article_24257.html One of the most important steps and perhaps the biggest challenges for the country's tax system is identifying taxpayers with an acceptable risk level, especially in the industry sector. In this regard, this research was carried out with the aim of designing a model to identify taxpayers based on the level of risk with the approach of improving the efficiency of the tax system in the industry sector of Hormozgan province. The method of conducting this research is mixed (qualitative-quantitative). In the qualitative part of the research, 97 valid scientific and research articles were examined using the meta-composite approach, and finally 39 articles were selected to extract the indicators for identifying taxpayers based on the level of risk with the approach of improving the efficiency of the tax system. After detailed analysis, 19 indicators were identified and extracted to identify the mentioned taxpayers. Then, in the quantitative section, the opinions of 14 experts on the validity of the extracted indicators were confirmed by using the fuzzy Delphi questionnaire, then, the combined method of Dimtel-ISM was used to present the model. In the Dimtel section, the relationship and effectiveness of the extracted indicators were compiled with the help of experts. With ISM MATLAB software, the collected data were analyzed in the form of self-interaction matrix and a four-level model was obtained. The research model showed that the economic microdata system is the most effective indicator in identifying taxpayers with an acceptable risk level in the industry sector of Hormozgan province with the approach of improving productivity. https://www.jmaak.ir/article_24258.html The present study investigated the moderating role of internal control quality in the relationship between social responsibility and future financial performance of companies listed on the Tehran Stock Exchange. The research method of this study is correlational in nature and content, which analyzes the correlation relationship using secondary data extracted from the financial statements of sample companies. In the next step; in order to find answers to the questions posed; information from 90 companies listed on the Tehran Stock Exchange that were selected for a ten-year period (from the beginning of 2013 to the end of 2022) was extracted and the necessary statistical tests were performed on them. The research findings indicated that there was a positive and significant relationship between social responsibility and future financial performance and that internal control quality did not have a moderating role on the relationship between social responsibility and future financial performance. . . https://www.jmaak.ir/article_24259.html This study investigates the impact of female representation, as well as the experience and expertise of women on audit committees, on the trade-off between accrual-based earnings management and real earnings management. To this end, a sample of 110 companies listed on the Tehran Stock Exchange was selected over the period 2017–2023. Multiple regression analysis using panel data was employed to test the hypotheses, utilizing EVIEWS software. The regression results reveal that companies with a higher proportion of women on their audit committees are more inclined to engage in real earnings management rather than accrual-based earnings management. Moreover, the financial expertise of women on audit committees has a negative effect on accrual-based earnings management. The findings also indicate that the experience of female members—measured by age and tenure—helps reduce both types of earnings management. Drawing on data from Iran's emerging market, this study offers novel evidence on how the targeted and competence-based inclusion of women on audit committees can alter earnings management behavior. These findings open new avenues for understanding the role of gender in financial reporting quality and effective oversight of managerial practices. They also carry important implications for regulators, policymakers, and investors regarding gender diversity and the professional composition of corporate oversight committees. https://www.jmaak.ir/article_24260.html sustainability and value affect the continuity of companies' activities. Today’s volatile conditions have created various risks in industries such as insurance, which has affected the prediction of financial variables such as the value and stability of these companies. Insurance companies have increased diversification in their incomes to deal with risks. The purpose of this research was to determine the relationship between income diversity and the value and sustainability of insurance companies. The current research was descriptive and correlational. For this purpose, the information related to the selected insurance companies in the period of 2018-2022 have been analyzed in order to investigate the relationship between the variables to test the research hypothesis. Data were analyzed by multivariate regression. The findings showed that there is a significant relationship between income diversity and the stability of insurance companies. Creating income diversity in insurance companies is suitable for risk management. Due to possible events, predicting financial variables is a bit difficult, and therefore, managers, investors and analysts should consider possible risks and devise measures to manage them. https://www.jmaak.ir/article_24261.html The aim of this paper is to compare the impact of national culture on financial health considering Hofstede's cultural dimensions. For this purpose, the nonlinear cross-sectional soft transition threshold (CS-STR) model was used based on cross-sectional data for 50 developing countries and 58 developed countries in 2023. The results of estimating the nonlinear part of the model (second regime) for developed countries show that for a one-unit increase in power distance, uncertainty avoidance, individualism, masculinity, long-term orientation, and judicial effectiveness, financial health increases by 0.11, 0.07, 0.04, 0.0003, 0.05, and 0.08 units in developed countries, respectively. For developing countries, for every one unit increase in uncertainty avoidance, individualism, long-term orientation, and judicial effectiveness, financial health increased by 0.02, 0.03, 0.05, and 0.003 units, respectively. Also, the power gap and government debt lead to a decrease of 0.08 and 0.06 units in financial health in developing countries, respectively. In countries with a higher power gap, conflicts arise between the powerful and the powerless. In contrast, societies with a lower power gap are more harmonious, with an average power gap of 54% for developed countries and 74% for developing countries. Uncertainty avoidance through reduced uncertainty (uncertainty) and high individualism through greater participation in the market and more efficient contract enforcement lead to increased financial health. Long-term orientation towards thrift and seriousness in achieving individual goals and judicial effectiveness leads to improved financial health https://www.jmaak.ir/article_24262.html Liquidity is an important factor in the circulation of transactions of all assets, including stocks, in the markets. A stock exchange enables buyers and sellers to come together to trade, reducing search costs in the process. More liquidity encourages more investors to participate in the stock market. Providing stock derivatives increases the opportunities available to investors and consequently affects the liquidity of stocks. The present study aims to analyze the effect of derivatives value on the liquidity of the underlying assets of companies listed on the Tehran Stock Exchange. In this regard, a sample consisting of 28 corporations was selected during the years 1397-1402 with the systematic elimination model, and finally the research hypothesis was tested using multiple linear regression. In this research, call options pricing was done with Black-Scholes and Bonus models. Also, two measures of illiquidity of stocks (Amihud) and liquidity of Amiost were used as measures of stock liquidity. The findings show that there is a significant relationship between the value of the call options according to the Black-Scholes model and the illiquidity of stocks (Amihud) and the ratio of liquidity of stocks (Amiost). In addition, there is a significant relationship between the value of the call options according to the bonus model and the measure of illiquidity (Amihud) and the measure of illiquidity (Amihud). https://www.jmaak.ir/article_24263.html Green accounting is a new financial system that attempts to consider the environmental impacts of economic activities in addition to identifying and managing financial resources. This study, using a qualitative data-driven research method, attempts to present a green accounting model in the financial mechanisms of the construction industry to promote green building. Accordingly, by conducting interviews with fourteen professors and financial managers with a master's degree or higher active in the construction industry, 13 main categories were identified based on the paradigm model, which were structured in the form of six dimensions: policy-making and formulation of green building laws, standardization and formulation of green accounting criteria in the construction industry, software development for green data collection as "causal conditions", environmental culture and energy imbalance as "intervening conditions", high pollution in the construction industry and construction technology as "contextual conditions", green building and transparency of financial reporting as "interactive dimension", green accounting as "central phenomenon" and environmental protection, development of green industries, corporate sustainability as "consequence dimension. The results of the study showed that appropriate policymaking and standardization of green accounting have a significant impact on the implementation of this system. This finding fills the gap in previous research that mainly focused on operational aspects and emphasizes the importance of legal infrastructure and standardization.Keywords: Green accounting, financial mechanisms of the construction industry, green building https://www.jmaak.ir/article_24264.html The audit effort has a direct relationship with the audit fee, so that fees less than the standard limit can lead to the reduction of the audit budget, lack of proper and sufficient implementation of audit tests, and ultimately low audit quality. The purpose of this research is to explain the audit pricing model: Evidence from Tehran Stock Exchange. In line with the purpose of the research, information was collected from the financial statements of companies admitted to the Tehran Stock Exchange. For the statistical analysis of the data, multivariate regression analysis with panel data was used. The findings of the research show that the tenure of the CEO, delay in the audit report, institutional shareholders, management ability, financial leverage, business strategy, growth opportunity, competition in the product market have a significant effect on the audit fee.The findings of the research show that the tenure of the CEO, delay in the audit report, institutional shareholders, management ability, financial leverage, business strategy, growth opportunity, competition in the product market have a significant effect on the audit fee. https://www.jmaak.ir/article_24265.html The main objective of this study is to investigate the dimensions of the impact of debt and liquidity cost indices on audit report readability. The statistical population of the study was companies listed in the Iranian capital market during the fiscal period 2015-2023. The sampling method used in this study was screening, in which companies that did not meet the requirements were eliminated, and finally 125 companies were included in the final sample. The research method used in this study was to collect library information and also use the database of the Stock Exchange Organization, and the data were examined post-event. The regression method used was multivariate and the data structure used was also in the form of a panel, and regression assumptions were examined for the implementation of the regression. Two hypotheses were proposed to carry out the study. The results of this study showed that based on the first hypothesis of the study, the debt cost is affected by the readability of the audit report, and the result of the second hypothesis showed that the company's liquidity is not affected by the readability of the audit report. https://www.jmaak.ir/article_24266.html This study aims to design a model for implementing Employee Stock Ownership Plans (ESOP) in Iranian startups. Conducted within an interpretivist paradigm and an inductive approach, the research employs Strauss and Corbin’s systematic grounded theory method for qualitative data analysis. Data were collected through semi-structured interviews with 18 experts in the fields of startups, human resources, information technology, and law, and analyzed using open, axial, and selective coding.The findings reveal the interplay of causal factors—including legal, financial, and cultural constraints—as well as contextual and intervening conditions, and implementation strategies, all of which influence the success of ESOP implementation. The proposed model provides a comprehensive and localized framework for understanding the process and challenges of ESOP implementation in Iranian startups. It serves as a strategic guide to enhance effectiveness, motivation, and employee retention within this emerging entrepreneurial ecosystem. Moreover, the model can serve as a practical and strategic reference for policymakers, managers, and researchers in the fields of innovation and human resource management. https://www.jmaak.ir/article_24267.html Organizational silence is a collective phenomenon in which people's participation in solving issues and problems is greatly reduced. In audit literature, auditors' reluctance to raise audit issues with higher-level auditors is defined as auditors' silence.In the present research, a systematic framework for determining organizational silence in independent auditing has been tried to be presented in a meta-composite method, Therefore, the number of 345 researches conducted between 1983 and 2024 was examined and finally 93 articles that obtained the necessary points were analyzed. The findings of the research presented 138 indicators, 14 components and 4 dimensions to determine organizational silence in the independent audit, in which the structural and organizational characteristics dimension has 23 indicators in 3 components (organizational and environmental characteristics, incentive and punishment system and industry characteristics). After individual factors, 48 indicators in 4 components (behavioral, cultural, operational and demographic characteristics of employees), after audit factors, 37 indicators in 3 components (situational, topical and contextual factors), after management factors, 30 indicators in 4 the component (behavioral characteristics of managers, management methods, implicit and implicit management beliefs and adaptive characteristics of the senior management team) was identified. https://www.jmaak.ir/article_24268.html The auditing profession enjoys a certain credibility and trust in society in general due to the type of services and its professional nature. The main objective of the present study is to explain the internal audit model as a source of ethical behavior, effectiveness, economic efficiency, and efficiency in the National Iranian Gas Company. The method of the present study was of an applied type and in terms of method, it was of a descriptive-exploratory and correlational type. The statistical population included the internal auditors of the National Iranian Gas Company, a number of auditors working in private auditing firms who had at least ten years of experience and at least a master's degree, and faculty members who had at least an assistant professorship and teaching experience in graduate education. The results showed that at a significance level of 0.05, the effective factors of ethical behavior have a significant effect on the efficiency, effectiveness, professional behavior, and economic efficiency of internal auditors. The weighting results showed that having sufficient skills and expertise with a weight of 0.211, maintaining skills with a weight of 0.201, and having a code of ethics in the organization with a weight of 0.191 were the first to third ranks of causal factors. Honesty with a weight of 0.198, trustworthiness with a weight of 0.181, and professional behavior with a weight of 0.177 rank first to third in the context factors. Commitment with a weight of 0.200, impartiality with a weight of 0.199, and perseverance in doing things with a weight of 0.179 rank first to third in the intervention factors. Commitment with a weight of 0.209, integrity with a weight of 0.201, and trustworthiness with a weight of 0.181 rank first to third in the factors for improving ethical behavior. https://www.jmaak.ir/article_24269.html Financial information can influence the personal decisions of each user, impact resource allocation, and affect market performance and economic efficiency. The content of financial information provided by companies can be influenced by various factors, including capital structure and ownership structure. This research aimed to identify capital structure indicators and their role in the informational content of the statement of changes in equity, considering the type of ownership structure, during the period of 2019 to 2023, in 165 companies listed on the Tehran Stock Exchange. The results showed that ownership concentration has a significant effect on the relationship between external capital structure and indicators measuring the informational content of the statement of changes in equity, such as (the ratio of capital increase uncertainty, the ratio of combined capital increase uncertainty and retained earnings, the ratio of combined capital increase uncertainty, retained earnings, and legal reserves). The findings of this research align with the expanded agency theory, where ownership concentration, as a governance mechanism, guides the interactions between capital structure (as a managerial decision) and the informational content of the statement of changes in equity. https://www.jmaak.ir/article_24270.html The inability to apply professional skepticism can have consequences for auditors or audit firms. Auditors who have personality traits such as extroversion, emotional stability, conscientiousness, agreeableness, and flexibility, have deep interpersonal relationships, adhere to professional codes of conduct, and maintain independence, make sound decisions, and make informed judgments. They are capable of using professional skepticism in evaluating audit evidence. Therefore, auditors with these personality traits can create lasting trust and social cohesion, and consequently social health, in situations where they have to make judgments. Therefore, this study seeks to examine the moderating role of auditor personality type on the effect of auditor inability to apply professional skepticism and assess social health. To achieve this goal, 112 supervisors, managers, and partners of audit firms that are members of the Iranian Society of Certified Public Accountants in 1403 were selected as a sample and the questionnaire was sent to them via email, virtual networks, and other methods. Data related to the research variables were analyzed through structural equations based on the partial least squares method and using Smart PLS software. The research findings indicate that auditor incompetence both affects the auditor's use of professional skepticism and leads to a decrease in the auditor's social health assessment. In addition, the auditor's personality type improves the relationship between auditor incompetence and the auditor's use of professional skepticism, but the auditor's personality type cannot act as an effective factor in the relationship between auditor incompetence and the social health assessment. https://www.jmaak.ir/article_24271.html This study aims to design a comprehensive model for credit risk reporting in financial institutions, focusing on the structural and content-related aspects of financial reports. The proposed model seeks to enhance the quality of financial information and mitigate negative consequences such as bank insolvency. This research is applied in nature and employs a mixed-methods approach (qualitative-quantitative). In the qualitative phase, the statistical population consisted of 12 university professors, financial managers, and auditors. Data were collected through semi-structured interviews and analyzed using MAXQDA software. In the quantitative phase, 200 senior managers, financial managers, and accountants from financial institutions were selected through convenience sampling. Data were gathered via questionnaires and analyzed using PLS structural equation modeling. The findings resulted in a model comprising structural elements (such as comparability, transparency, and timely reporting) and content-related elements (such as asset quality, default rates, and regulatory compliance). The model’s validity was confirmed using the Kappa index (0.901) and the fuzzy Delphi method. Exploratory and confirmatory factor analyses also validated the impact of 27 key factors on credit risk reporting. These findings provide a foundation for developing financial reporting standards and improving transparency and risk management in financial institutions. https://www.jmaak.ir/article_24272.html Many organizations are changing the concept of budgeting. They no longer use traditional budgeting, but rather use performance-based budgeting. This concept is intended to improve organizational performance. The success of organizations also depends on the performance of their managers. Therefore, managers with optimal performance can be a factor in implementing performance-based budgeting in improving organizational performance. The purpose of this research is to examine the impact of performance-based budgeting on the performance of managers in Shahr Bank, Isfahan Province. The method of this research is descriptive in nature and correlational. In terms of purpose, it is also considered an applied research. In addition, the present research is a descriptive research of the survey research branch. The statistical population of this research is 195 managers of Shahr Bank, Isfahan Province. To collect the required information in the present study, interviews and a standard questionnaire by Yohirtiana and Fatun (2020), which includes manager performance with 23 items and performance-based budgeting with 17 items, were used. Inferential statistics and structural equation tests were used to examine the research objective. The results of the study showed that performance-based budgeting has a negative effect on manager performance in Shahr Bank . https://www.jmaak.ir/article_24273.html The aim of the research is to identify the scoring components to improve the quality of integrated reporting with an environmental, social and governance approach. The present study is a qualitative research in terms of approach and a content analysis in terms of method. In the qualitative part of this study, the study population was university professors in the field of accounting and auditing. The process of analyzing the data obtained from the interview text was also carried out simultaneously with data collection through three stages of open coding, considering its importance in the Atride-Stirling content analysis approach, and they were classified into themes and subcategories. ATLASTI software was used in the content analysis method. Based on the content analysis, environmental indicators include: greenhouse gas emissions (CO₂, CH₄, N₂O), energy consumption intensity, share of renewable energy in total energy consumption, water consumption, waste recycling rate, environmental pollutant production intensity, costs spent on environmental measures…Social indicators include employee turnover rate, employee satisfaction rate with working conditions, number of official employee complaints about discrimination and inequality, average length of employee employment with the company, ratio of employee wages to legal minimum wage, number of hours of employee training,…Governance indicators include the proportion of independent board members, average board member attendance, number of meetings held by audit and oversight committees, ratio of CEO salary to average employee salary, level of transparency in financial and non-financial disclosure, anti-corruption and ethics compliance score, … https://www.jmaak.ir/article_24274.html Sustainability reporting has gained great importance as a management and information tool, with the aim of explaining and measuring the economic, social and environmental impacts of an organization's activities. In recent decades, these types of reports have become one of the main pillars of evaluating the performance of companies and organizations. The present study seeks to provide a feasible and appropriate model for the audit risk of sustainability reporting in Iran with an artificial intelligence approach. In this study, the grounded data method was used. For this purpose, the opinions of 12 experts who were selected using the snowball method were used. The results of this research showed that components such as trust in data, cybersecurity, etc. (causal conditions), overconfidence in artificial intelligence, auditor skills, etc. (intervening conditions), and technological advances, legal factors, etc. (governing framework), through strategies such as evaluating the output control of sustainability reporting, using appropriate audit methods, recognizing artificial intelligence algorithms, etc., result in (achievements such as increasing data reliability, improving transparency and accountability, mechanizing reporting processes, etc.) towards the audit risk of sustainability reporting with an artificial intelligence approach. https://www.jmaak.ir/article_24275.html The concepts of sustainability and social responsibility are vital for companies, necessitating attention to environmental and social issues. Management accounting can contribute to the improvement of sustainability indicators; however, the integration of innovative methods into corporate strategies is essential for achieving sustainability. The researcher aims to identify the indicators and components that enhance corporate sustainability by describing and modeling these methods. In this paper, the researcher employs a grounded theory approach to present a conceptual model aimed at improving corporate sustainability through innovative management accounting practices, based on interviews with experts. The results are structured within a model comprising six categories: causal conditions, managerial factors, legal factors, macroeconomic factors, stakeholders in the management accounting system, innovations in management accounting, and sustainability accounting. Additionally, structural characteristics of the company and cultural factors are identified as contextual conditions. The barriers to sustainable practices include managerial obstacles, financial constraints, reporting challenges, cultural and cognitive barriers, resource shortages, and legal and regulatory challenges, categorized as intervening conditions. Strategies identified include environmental actions, effective training, the establishment of working teams, planning, research and development, the adoption of new technologies, understanding sustainability, integration, legal-supportive factors, and organizational strategies. The outcomes encompass economic-industrial sustainability, improvement of the company's status, attention to environmental issues, social-cultural sustainability, and stakeholder satisfaction. https://www.jmaak.ir/article_24294.html This study aimed to identify the effective factors of electronic internal audit in reducing company risk. The required information in the qualitative part was obtained through semi-structured interviews from 15 university professors in the field of accounting who were familiar with topics in the field of electronic auditing. In this study, a model was designed using interpretive structural modeling (ISM) and the effective factors were identified. The results of data analysis in this study showed that the risk reduction factors, including operational risk reduction, financial risk reduction, and strategic risk reduction, were placed at the first level. These factors are the most influential factors in the model. Also, electronic internal audit technology system factors including advanced audit technologies, real-time monitoring capabilities, data security and privacy, and integration with organizational systems, along with electronic internal audit governance system factors including senior management support, integration with risk management, and transparency and accountability, and electronic internal audit process system factors including automated audit processes, continuous auditing, and risk assessment methods, are placed at the second level of the model. These factors are the most influential factors in the model. https://www.jmaak.ir/article_24292.html Smartening the tax system is one of the effective ways to increase tax revenues and economic development. In this research, using the qualitative method of the database, the smartening of the tax system and its effect on increasing tax revenues and economic development have been used. Research data was collected through interviews with fourteen professors and experts of the country's tax system with at least 15 years of work experience and master's and doctorate degrees. The results of the data analysis showed that ten main categories have been identified in this area and have been arranged in the form of six structural dimensions: appropriate tax policy and tax intelligence as "causal conditions" Tax culture as "intervening conditions", high share of underground economy as "background conditions", reduction of collection cost, tax justice and tax compliance as "interactive dimension", reduction of tax evasion as "central phenomenon" and increase of tax income and economic development as "consequence dimension". Also, the findings showed that the variables of appropriate tax policy, tax intelligence and tax culture have the greatest effect on improving the performance of the tax system. This research emphasizes that the use of intelligent systems in tax processes can lead to the reduction of tax evasion, increase of tax compliance and ultimately sustainable economic development https://www.jmaak.ir/article_24296.html Ich bin der Meinung, dass das Geld nicht mehr so ​​gut ist, und das Geld ist noch nicht so hoch. Ich bin der Meinung, dass Sie sich die Zeit genommen haben, und Sie werden nicht mehr wissen, was Sie tun müssenUnd ich muss sagen, dass ich vor mehr als 10 Jahren Erfahrung mit der Software zufrieden bin Es handelt sich dabei um ein Unternehmen, bei dem es um die Sicherheit und die Sicherheit geht .Der Artikel wurde vor 18 Tagen veröffentlicht. Ich bin der Meinung, dass die meisten Menschen nicht mehr in der Lage sind, ihr Geld zu verdienen 1124 Es ist nicht möglich, dass eine Person eine Person ist und eine Person nicht mehr kennt286 Tage vor dem Ende des letzten Jahres veröffentlicht. Es ist nicht einfach, dies zu tun, und es ist nicht einfach, sich die Zeit zu vertreiben . Es ist nicht einfach, dass Sie sich die Zeit genommen haben, ein neues Konto zu erstellen, und es ist nicht einfach, ein Konto zu erstellen8 Monate vor 8 Tagen vor 8 Tagen 1) Tage vor dem Ende des Jahres 2) Kennenlernen und Kennenlernen3) Audit reports; 4) Audit planning; 5) Client correspondence and acceptance files; 6) Content tests; 7) Life and health of children and adolescents; and 8) Life and health of humans. https://www.jmaak.ir/article_24297.html Due to the expansion of face-to-face transactions between domestic and foreign companies, Internet-based communication and virtual space and other similar cases are increasing. These events affect the qualitative characteristics of accounting information. In most international companies, blockchain technology has been used as an important tool in accounting and has had an impact on the quality of accounting information by improving internal controls. Our country will inevitably use this technology in the near future. The purpose of this research is to study the mediating role of internal controls on the relationship between blockchain technology and the qualitative characteristics of accounting information in listed companies. The current research is correlational and in terms of time, it is part of prospective research. In 1402, 384 5-choice questionnaires were distributed manually and electronically among accountants and auditors. After analyzing the relationship between research variables using structural equations, the mediating role of internal controls on the relationship between blockchain technology and the qualitative characteristics of accounting information was confirmed. Companies should prepare themselves to use new technologies such as blockchain in financial reporting. The results of this research are valuable in presenting blockchain technology applications to large companies. https://www.jmaak.ir/article_24298.html AbstractThe aim of this study is to explain the pattern of factors affecting the increase in accounting and auditing quality in companies listed on the Tehran Stock Exchange using a mixed approach (qualitative and quantitative). The research method is applied in terms of purpose and descriptive-survey in terms of nature.The statistical population included accounting and auditing experts and financial managers of listed companies. The results showed that factors such as the development of appropriate standards, auditor independence, and professional competence have a positive and significant effect on accounting and auditing quality.Environmental factors such as inflation and sanctions were also identified as intervening conditions.Keywords: Accounting quality, audit quality, accounting standards, data-based theory. https://www.jmaak.ir/article_24311.html Paying attention to investors' decision-making from various aspects is of extraordinary and strategic importance. This does not only mean increasing the personal profit of investors, but also the foundation of the health of the entire economic system, because investment decisions directly affect the future well-being of an individual, his ability to retire comfortably, finance the education of his children, and achieve his life goals. Therefore, understanding this issue helps them avoid costly mistakes in the decision-making process. Given the importance of this issue, the researchers in the present study have presented a model of people's decision-making based on behavioral, demographic, and financial self-efficacy factors with respect to investors' life-span preferences. The present research method was exploratory and the data collection tools included reviewing theoretical foundations, models, documents, evidence, etc. related to the subject, academic documents, scientific research journals, and electronic resources and websites, and the data collection tools included semi-structured in-depth interviews. The statistical population included experts related to the capital market, 35 of whom were selected through a purposeful method. The research findings included presenting a comprehensive model and identifying the dimensions and components that influence individuals' decision-making based on behavioral, demographic, and financial self-efficacy factors, with respect to investors' life expectancy preferences, which was achieved by using theoretical studies, summarizing the opinions of capital market experts, analyzing the opinions of the statistical population, and receiving the opinions of other experts in fields related to the research. https://www.jmaak.ir/article_24313.html The main objective of this study is to investigate the relationship between group shareholders' behavior and the synchronization of stock price changes with the risk of stock price collapse in companies listed on the Tehran Stock Exchange. The statistical population of the study was companies listed on the Iranian capital market during the fiscal period 2016 to 2023. The sampling method used in this study was screening, in which companies that did not meet the requirements were eliminated, and finally 42 companies were included in the final sample. The research method used in this study was to collect library information and also use the database of the stock exchange organization, and the data were examined post-event. The regression method used was multivariate and the data structure used was also in the form of a panel, and the regression assumptions were examined to implement the regression. Two hypotheses have been proposed for the research, and the results of the regression analysis of the research hypotheses showed that there is a significant and positive relationship between the behavior of group shareholders and the risk of stock price collapse. Regarding the second hypothesis, there is no significant relationship between the synchronicity of stock price changes and their collapse risk. https://www.jmaak.ir/article_23693.html The purpose of this study was to design a model of human resources management in auditing institutions according to the environmental characteristics and the prevailing conditions of the country. In this regard, according to the exploratory approach of the research and using the qualitative approach, the foundation's data theorizing method has been used. For this purpose, in the first half of 2012, by obtaining the opinions of 15 academic experts and audit professors who have professional experience in the field of auditing institutions management, through in-depth interviews, the factors affecting the management of human resources in auditing institutions were investigated. At the end, "the model of human resources management in auditing institutions", including the causal conditions, intervening factors and background, as well as the strategies to achieve human resources management and their consequences, are presented. The results of the current research show the extraction of 6 main dimensions and 16 core components in the form of "Working factors of human resources management in auditing institutions" as the central category and causal conditions (organizational strategies and human resources in institutions, structure and processes in auditing institutions) , organizational technology and organizational culture prevailing in institutions), background factors (policy and supporting laws and infrastructures of the internal environment of institutions), intervening conditions (social restrictions and legal restrictions), strategies (strategic partner, membership in the board of directors and application of ethical codes and professional) and consequences (ethical consequences and occupational-functional consequences) were obtained. One of the most important achievements of this research is the design of the model of human resources management in auditing institutions. 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_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_23947.html This research aims to provide a model to explain the effect of emotional intelligence on the willingness of auditors to disclose fraud by considering the mediating role of demographic variablesThe research is applied in terms of method and descriptive correlational in terms of method.The statistical population includes auditors working in auditing institutions, members of the society of official accountants and auditing organizations in 2022.The research tool included the standard emotional intelligence questionnaire of siberia Schering (2006) and in order to measure the tendency of auditors to disclose fraud (dependent variable), the questionnaire of Taylor and Curtis (2009) was used. The questionnaire of Taylor and Curtis (2009) is designed based on three hypothetical scenarios in the audit field. In each scenario, it puts the questioner in a situation to make a decision regarding the disclosure of questionable practical fraud. there is a significant and positive relationship between emotional intelligence and the willingness of auditors to disclose fraud, and on the other hand, the effect of age and education level was confirmed between the mediating variables and the dependent variable, and the relationship with age was as follows. which means that auditors with higher age and emotional intelligence have a higher tendency to disclose fraud, and this relationship with the level of education was reported as negative and significant. In accordance with the extracted results, fraud disclosure is an effective mechanism for discovering financial scandals, and age and education level can be considered as influential factors in the selection of auditors. https://www.jmaak.ir/article_23948.html The auditing profession faces significant threats that can undermine audit integrity and effectiveness. These threats come from a variety of sources, including technological, independence issues, and internal pressures. Understanding these threats is critical to maintaining audit quality and ensuring the credibility of the profession. . The purpose of this study was to provide a model for job threats of tax auditors. This study is considered to be exploratory and analytically combined. Because due to the lack of a coherent framework regarding the job threats of tax auditors, through the analysis of the data base theory, the components of the study are identified by using interviews with experts. Then, using Delphi analysis, the reliability of the identified dimensions was analyzed so that finally, in the quantitative part, based on interpretive structural modeling, the most effective dimensions of job threats of tax auditors were determined The research findings of the existence of 3 categories There were 7 components and 29 conceptual themes in the form of a 3D model, which were obtained during three stages of coding in the theoretical analysis of the database. Then, in order to determine the most influential component of job threats of tax auditors, structural interpretative analysis was used in the quantitative part. In the analysis of the obtained result, it should be stated, as it was determined in the model, the threats caused by the lack of behavioral reinforcements were the most effective component of the pattern of occupational threats of tax auditors 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_24027.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_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_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_24226.html The main purpose of financial reporting is to help all stakeholders of the company to make decisions, and the basis for making decisions regarding taxes due to companies is the profit from their business activities. Since the preparation of financial statements is the responsibility of management, management may manage profits for various reasons, including tax incentives. In this study, we intend to present a corporate tax model based on the quality of financial reporting. The present study was conducted in a quantitative manner, with a descriptive survey method, for a parametric sample. The statistical population of this study included 152 accounting, auditing, tax and finance experts and all those who are somehow involved in accounting and tax affairs. This data was collected by a questionnaire. The validity of this questionnaire was confirmed due to its use in similar organizations, and the reliability of this questionnaire was measured by Cronbach's alpha coefficient. In order to investigate the main objective of the study, the corporate tax model based on the quality of financial reporting has been examined from four different aspects: explanatory tax component, causal conditions of tax components, conditions underlying effective tax components, and intervening conditions of effective tax components. The results of the study showed that the explanatory tax component, causal conditions of tax components, conditions underlying effective tax components, and intervening conditions of effective tax components all have an effect on the quality of financial reporting. 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_24299.html The efficiency of the standard capital asset pricing model has been repeatedly evaluated by considering variables such as financial risks, adverse liquidity, unexpected events, economic and operational variables and has been developed based on the indicators affecting this model. The aim of the present study is to present a consumption-based capital asset pricing model with an emphasis on uncertainty conditions. In order to calculate the indicators affecting this model under uncertainty conditions, a mixed research method has been used. The statistical population of the qualitative section consists of expert and experienced university professors in economics, financial analysts, responsible representatives based in brokerage companies, managing directors of capital supply companies and investment funds, and a purposive mixed sampling method has been used to select the statistical sample of the qualitative section. The research findings showed that economic shocks (10 indicators) at a rate of 0.611, consumption and capital factors (7 indicators) at a rate of 0.676, individual and specialized characteristics of investors (13 indicators) at a rate of 0.537, unsystematic risk factor (5 indicators) at a rate of 0.491, and finally environmental and political factors (9 indicators) at a rate of 0.514 are among the effective and determining factors in the pricing model of consumption-based capital assets under conditions of uncertainty. In this regard, indicators related to economic shocks have the greatest impact and indicators resulting from unsystematic risk factors have the least impact in explaining the emerging pattern under conditions of uncertainty.