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The Effect of Corporate Social Responsibility Performance on Financial Distress over the Life Cycle Using the Directional Distance Function 基于方向距离函数的企业社会责任绩效对生命周期财务困境的影响
Pub Date : 2022-05-01 DOI: 10.30699/ijf.2022.294682.1251
Hassan Koohi, M. Ashrafi, E. Abbasi, Jomadoordi Gorganli Davaji
Rising inflation in recent years has caused financial distress and many problems for companies. Most of these problems are affected by life cycle stages. One way out of these problems is to increase corporate social responsibility (CSR) performance. Therefore, our aim in this study is to investigate the effect of CSR performance on financial distress over the life cycle of the company for a period of 10 years. Data collection was done through the website of the Tehran Stock Exchange and related software for a sample of 112 companies during the period 2009 to 2019. The mathematical method (directional distance function) is used to evaluate the CSR performance, and the models of Berger et al., Almida, Campello, and Altman are used to measure financial distress. The research hypotheses are tested using panel data and fixed effects by multivariate regression statistical method. The results show that CSR performance alone does not affect financial distress. The combination of CSR and life cycle in the growth and maturity phases has a significant and negative effect on financial distress. The CSR performance and life cycle together reduce financial distress. The combination of CSR performance and life cycle in the recession phase has a positive and significant effect on financial distress and in the fall phase, does not affect it. Given that companies compete more in the phase of growth and maturity than other phases of the life cycle, they also pay more attention to CSR. Therefore, according to these results, it can be concluded that the life cycle of the company and the CSR performance together, reduce financial distress.
近年来不断上升的通货膨胀给企业带来了财务困境和许多问题。这些问题大多受生命周期阶段的影响。解决这些问题的途径之一是提高企业社会责任(CSR)绩效。因此,我们本研究的目的是调查企业社会责任绩效对公司10年生命周期内财务困境的影响。2009年至2019年期间,通过德黑兰证券交易所网站和相关软件对112家公司的样本进行了数据收集。采用数学方法(方向距离函数)评价企业社会责任绩效,采用Berger等人、Almida、Campello和Altman的模型衡量财务困境。采用多元回归统计方法对研究假设进行面板数据检验和固定效应检验。结果表明,企业社会责任绩效本身并不影响财务困境。企业社会责任与成长期和成熟期生命周期的结合对财务困境具有显著的负向影响。企业社会责任绩效和生命周期共同减少财务困境。企业社会责任绩效与生命周期的结合在衰退期对财务困境有显著的正向影响,而在衰退期对财务困境没有影响。鉴于企业在成长和成熟阶段的竞争比生命周期的其他阶段更激烈,企业也更重视企业社会责任。因此,根据这些结果,可以得出结论,公司的生命周期和社会责任绩效共同作用,减少财务困境。
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引用次数: 1
Investigating the Relationship between Information Asymmetry and Political Communication with Investment Efficiency in Tehran Stock Exchange 德黑兰证券交易所信息不对称、政治沟通与投资效率关系研究
Pub Date : 2022-05-01 DOI: 10.30699/ijf.2022.297437.1255
abdolrasoul rahmanian koushkaki, Sadegh Bahremandjouy
The primary purpose of this study is to investigate the relationship between Political Communication and Information Asymmetry with the efficiency of investment in companies listed on the Tehran Stock Exchange. To achieve the above goal, two hypotheses were formulated. To test research hypotheses, a sample consisting of 109 companies listed on the Tehran Stock Exchange in the period 2014 to 2019 was selected. And a panel regression model based on composite data was used which has independent and dependent variables. The results of this study show that Political Communication has a negative and significant impact on Investment Efficiency, In contrast, Information Asymmetry has a positive and significant impact on Investment Efficiency, and this means that with increasing information asymmetry, investment efficiency increases. Therefore, political communications prefer corporate resources to pursue profitable investment options, thus altering corporate investment behaviors and reducing corporate investment efficiency. The results also show that Information asymmetry prevents investors from commenting on investment opportunities, thus allowing local managers to take advantage of profitable investment options.
本研究的主要目的是探讨政治沟通和信息不对称与德黑兰证券交易所上市公司投资效率之间的关系。为了实现上述目标,我们提出了两个假设。为了检验研究假设,我们选取了2014年至2019年期间在德黑兰证券交易所上市的109家公司作为样本。采用了自变量和因变量相结合的基于复合数据的面板回归模型。本研究结果表明,政治沟通对投资效率具有显著的负向影响,而信息不对称对投资效率具有显著的正向影响,这意味着随着信息不对称的增加,投资效率也会增加。因此,政治传播倾向于企业资源,追求有利可图的投资选择,从而改变了企业的投资行为,降低了企业的投资效率。结果还表明,信息不对称阻止了投资者对投资机会的评论,从而使当地管理者能够利用有利可图的投资选择。
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引用次数: 1
Credit Scoring Active Telegram Channels Offering Stock Signals 信用评分主动电报频道提供股票信号
Pub Date : 2022-05-01 DOI: 10.30699/ijf.2022.309877.1279
B. Sohrabi, Ahmad Khalili Jafarabad, Saba Orfi
The impact of personal judgment on the assessment of an individual’s financial situation has been drastically reduced through the development of credit scoring. The systems are capable of deciding based on an applicant’s total score which is a combination of several factors and indicators. Over the past few decades, credit scoring has been considered an essential tool for evaluation in various institutions and has also been able to transform the industry as a Credit Scoring Signals whole. Most of the research conducted in the field has taken into account traditional credit scoring, but considering the ever-evolving technological world that we live in and the increasing emergence of new social media networks, such research has now become obsolete. Such technological advancements have not only paved the way for far more sophisticated credit scoring systems but also essentially rendered the previous generations useless. It should be noted that credit scoring and its features have widely been discussed across the globe but, considering the various aspects and models that have to be taken into account, no one best method has been designed or suggested for it so far. This study shows that social media channels tend to perform relatively well in predicting stock market trends when the overall index is growing positively. The research also illustrates that a higher number of days of activity and a large number of signals released do not necessarily mean that the channels can or have credited their offered stock return on a one-month time frame. The methodology used is "CRISP-DM," which consists of six steps. The main variables include social and financial variables that are examined for six months. In the research, we seek to identify, analyze and categorize active telegram channels in stock signals using the data mining model and the RFM method. The k-means algorithm is selected for this category. Then, in each cluster, the importance of social variables and the performance of the channels are extracted by the EXTRATREECLASSIFIER algorithm, and channel performance is measured by considering the changes in the total index.
通过信用评分的发展,个人判断对个人财务状况评估的影响已经大大减少。该系统能够根据申请人的总分来决定,总分是几个因素和指标的组合。在过去的几十年里,信用评分被认为是各种机构评估的重要工具,也能够将整个行业转变为信用评分信号。在该领域进行的大多数研究都考虑到了传统的信用评分,但考虑到我们生活在不断发展的技术世界和新的社交媒体网络的日益出现,这种研究现在已经过时了。这种技术进步不仅为更复杂的信用评分系统铺平了道路,而且从根本上使前几代人毫无用处。值得注意的是,信用评分及其特点在全球范围内被广泛讨论,但考虑到必须考虑的各个方面和模型,迄今为止还没有一个最好的方法被设计或建议。本研究表明,当整体指数正增长时,社交媒体渠道在预测股市走势方面往往表现相对较好。研究还表明,交易天数的增加和释放的大量信号并不一定意味着这些渠道能够或已经将其提供的股票回报计入一个月的时间框架。使用的方法是“CRISP-DM”,由六个步骤组成。主要变量包括6个月的社会和金融变量。在研究中,我们试图利用数据挖掘模型和RFM方法来识别、分析和分类股票信号中的活跃电报信道。这一类选择k-means算法。然后,在每个聚类中,通过EXTRATREECLASSIFIER算法提取社会变量的重要性和通道的性能,并考虑总指标的变化来衡量通道的性能。
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引用次数: 0
Investigating the nonlinear relationship between debt structure and real and accrual-based earnings management 探讨债务结构与实际盈余管理和应计制盈余管理之间的非线性关系
Pub Date : 2022-05-01 DOI: 10.30699/ijf.2022.286248.1234
Farzin Rezaei, Hamed Esmaeilnozar, Abbas Khodaparast Salekmoalemy
Earning is one of the most important items of financial statements. Sometimes managers manipulate and distort earning reports to maximize their own benefits, reach a certain profitability level, or achieve a certain corporate objective. Firms with a low level of debt tend to have few or no restrictive clauses in their debt contracts, which allow them to operate with less concern about breaching these contracts and give less incentive to managers to engage in earning management reports through accrual manipulation. However, when firms accumulate large amounts of debt, the relationship between debt and accrual-based earnings management tends to get reversed. In firms with large debts, managers are incentivized to report good earnings as they are under pressure to avoid the penalties of violating the restrictive clauses in their debt contracts. In the absence of scientific and empirical evidence regarding this issue, the present study examined the nonlinear relationship between debt structure and real and accrual-based earnings management. For this purpose, the data pertaining to a sample of 130 firms listed on the Tehran stock exchange from 2014 to 2019 were collected and analyzed. The results of multivariate regression analysis showed a nonlinear relationship between debt structure and accrual-based earnings management. A non-linear relationship was also found between current debt structure and real earnings management. However, the results could not confirm the presence of a non-linear relationship between total debt structure and real earnings management.
盈余是财务报表中最重要的项目之一。有时管理者操纵和歪曲盈利报告是为了使自己的利益最大化,达到一定的盈利水平,或达到一定的公司目标。债务水平低的公司往往在债务合同中很少或没有限制性条款,这使得它们在经营时较少担心违反这些合同,也较少激励管理人员通过操纵应计制来参与赚取管理报告。然而,当企业积累大量债务时,债务与基于应计制的盈余管理之间的关系往往会逆转。在有巨额债务的公司里,经理们迫于压力,要避免因违反债务合同中的限制性条款而受到惩罚,所以他们有动力报告良好的收益。在缺乏关于这一问题的科学和经验证据的情况下,本研究考察了债务结构与实际和应计制盈余管理之间的非线性关系。为此,收集和分析了2014年至2019年在德黑兰证券交易所上市的130家公司的样本数据。多元回归分析结果显示,负债结构与权责发生制盈余管理之间存在非线性关系。当前债务结构与实际盈余管理之间也存在非线性关系。然而,研究结果不能证实总债务结构与实际盈余管理之间存在非线性关系。
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引用次数: 0
Managerial Ability and Investors Protect: Test of Stimulating Decision-Making Functions by Devil's Advocate Theory 管理能力与投资者保护:魔鬼代言人理论对激励决策功能的检验
Pub Date : 2022-05-01 DOI: 10.30699/ijf.2022.296805.1254
M. Mohammadi, Mehdi Safari Gerayli, M. Shahri, Hasan Valiyan, F. Dehdar
The efforts of the developers of capital market laws and regulations over the past years have been aimed at increasing the level of information transparency to create more symmetry between companies and shareholders so that they can be more attractive to investors to invest in the stock market. But given the interplay of individual characteristics of corporate decision-makers with the interests of shareholders and investors, it seems that focusing on behavioral functions in the area of promoting managerial ability can more effectively lead to increased protection of shareholder interests. The purpose of this study is to investigate the effect of management ability on the protection of investors based on the development of the theory of the devil's advocate. Therefore, the present study, using the structural equation modeling approach and partial least squares analysis (PLS), while fitting the model's desirability, examined the impact of management ability on protecting investors. In this study, in order to measure the in-field variable, ie protection of shareholders' interests, a researcher-made questionnaire was created through meta-analysis with the participation of 15 research experts. Then the criterion of Demirjan et al (2013) was used to measure managerial ability as an exogenous variable in partial least squares analysis. The researcher-made questionnaire was sent to 142 CEOs of companies listed on the Tehran Stock Exchange, and finally, after many follow-ups, 105 questionnaires were completed and returned and used as a final sample for analysis. After ensuring the acceptable fit of the measurement and structural models of the research, according to the theory of the devil's advocate, the results showed that the ability of management has a positive and significant effect on protecting the investors. Managerial ability, as one of the specialized decision-making capacities, puts the company on the path of effective interaction with stakeholders and provides the ground for investors to Protect in companies' priorities to gain their trust.
过去几年,资本市场法律法规制定者的努力一直旨在提高信息透明度,使公司和股东之间更加对称,从而对投资者投资股市更具吸引力。但考虑到公司决策者的个人特征与股东和投资者利益的相互作用,似乎注重提升管理能力领域的行为功能可以更有效地增加对股东利益的保护。本研究的目的是在魔鬼代言人理论发展的基础上,探讨管理能力对投资者保护的影响。因此,本研究采用结构方程建模方法和偏最小二乘分析(PLS),在拟合模型可取性的同时,考察了管理能力对保护投资者的影响。在本研究中,为了测量场内变量,即股东利益的保护,通过meta分析,研究者制作了一份问卷,有15位研究专家参与。然后采用Demirjan et al(2013)的标准,在偏最小二乘分析中将管理能力作为外生变量进行度量。研究者制作的问卷发给了142名德黑兰证券交易所上市公司的ceo,最后,经过多次随访,105份问卷完成并返回作为最终样本进行分析。在保证了本研究的测量模型和结构模型的可接受拟合性之后,根据魔鬼唱反调理论,结果表明,管理层能力对投资者保护具有积极而显著的作用。管理能力作为一种专门的决策能力,使公司走上与利益相关者有效互动的道路,并为投资者在公司的优先事项中提供保护,以获得他们的信任。
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引用次数: 0
Examining the Relationship between Size of the company, Ownership Structure, and Corporate Governance with Corporate Social Responsibility Disclosure in Iran 伊朗公司规模、股权结构、公司治理与企业社会责任披露的关系研究
Pub Date : 2022-05-01 DOI: 10.30699/ijf.2022.281588.1220
Mahboobeh Khan Ahmadi, M. Dastgir, Saeid Ali Ahmadi
The scholars of social responsibility have focused on identifying the factors affecting corporate social responsibility disclosure (CSRD). Corporate social responsibility is a key factor in the survival of any organization. The purpose of the study was to examine the relationship between the size of the company, ownership structure, and governance structure to explain the determinants of Corporate social responsibility in Iran. Regarding this, the data of 127 companies listed on the Tehran Stock Exchange from 2009 to 2018 were collected and analyzed. Multiple regression model as panel data and fixed effects method was used to test the hypotheses. The results from the study tests indicated that the size of the company is an effective factor in Corporate social responsibility in Iran. The role of this factor is positive. Larger companies have been more successful in Corporate social responsibility. Moreover, the ownership structure is a determining factor and has improved the disclosure of social responsibility. The presence of major owners in the company potentially enhances the dissemination of information and protects the interests of minority shareholders, and the corporate governance structure has not been a determining factor in Corporate social responsibility in Iran. Indeed, the board's ability to perform its duties decreases when its size is large.
企业社会责任披露的影响因素是社会责任学者关注的焦点。企业社会责任是任何组织生存的关键因素。本研究的目的是检验公司规模、所有权结构和治理结构之间的关系,以解释伊朗企业社会责任的决定因素。为此,收集并分析了2009年至2018年在德黑兰证券交易所上市的127家公司的数据。采用多元回归模型作为面板数据,采用固定效应法对假设进行检验。研究结果表明,企业规模是影响伊朗企业社会责任的有效因素。这个因素的作用是积极的。大公司在企业社会责任方面更成功。此外,股权结构是一个决定性因素,并改善了社会责任的披露。公司大股东的存在潜在地增强了信息的传播,保护了小股东的利益,公司治理结构并不是伊朗企业社会责任的决定性因素。事实上,董事会规模越大,其履行职责的能力就越低。
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引用次数: 0
The Relationship between Foreign Direct Investment Inflows of World, Foreign Direct Investment Inflows of Turkey and Types of the Special Economic Zone: Evidence from 1980-2019 世界外商直接投资流入、土耳其外商直接投资流入与经济特区类型的关系:1980-2019年的证据
Pub Date : 2022-04-01 DOI: 10.30699/ijf.2021.291522.1247
Demet Ozocakli, B. Khanalizadeh
There are many factors affecting Foreign Direct Investment inflows into the countries. One of them is Special Economic Zones that encourage Foreign Direct Investment inflows and achieve remarkable results in the world. Special Economic Zones are defined in the United Nations Conference on Trade and Development as the regions where production, trade and storage are not limited to time and are exempt from customs and taxes. This study analyzed the relationship between the Foreign Direct Investment inflows of Turkey, the Foreign Direct Investment inflows of the World and the number of the Special Economic Zone types analyzed using the Autoregressive Distributed Lag Method from 1980 to 2019. The results show that Foreign Direct Investment inflows of the World have a positive and significant effect on Foreign Direct Investment inflows Turkey in the long term and the short term. Also, the number of total Special Economic Zone has a positive and significant on the 2 Iranian Journal of Finance, 2022, Vol. 6, No. 2 (Ozocakli, D.) Foreign Direct Investment inflows of Turkey. Foreign Direct Investment inflows of Turkey increase 1.01% and 2.58% in long term and short term, respectively when the increase is 1% in the number of total Special Economic Zone. Moreover in this study, a number of the Special Economic Zone types such as OIZ, TDZ, FZ have been analyzed. JEL Classifications: B27, F02, F13
影响外国直接投资流入这些国家的因素有很多。其中之一是经济特区,它鼓励外国直接投资流入,并在世界范围内取得了显著成效。联合国贸易和发展会议将经济特区定义为生产、贸易和储存不受时间限制、免征关税和税收的区域。本研究采用自回归分布滞后法分析了1980 - 2019年土耳其外国直接投资流入量与世界外国直接投资流入量与经济特区类型数量的关系。研究结果表明,从长期和短期来看,世界外国直接投资流入对土耳其外国直接投资流入都有显著的正向影响。此外,经济特区总数对2伊朗金融杂志,2022,Vol. 6, No. 2 (Ozocakli, D.)具有正且显著的影响。外国直接投资流入土耳其。土耳其的外国直接投资流入在经济特区总数增加1%的情况下,长期增长1.01%,短期增长2.58%。此外,本研究还对OIZ、TDZ、FZ等经济特区类型进行了分析。JEL分类:B27, F02, F13
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引用次数: 0
Effect of Short-term Financial Constraints on SMEs, Investment Decisions 短期融资约束对中小企业投资决策的影响
Pub Date : 2022-04-01 DOI: 10.30699/ijf.2021.283150.1223
H. Eskandar, H. Hadadi
Financial constraints are one of the influencing factors on investment decisions. Financial constraints put firms under pressure to forgo investment opportunities to finance their working capital needs. Moreover, some variables like working capital needs and liquidity of a firm are likely to affect the relationship between these two variables. Hence, this study seeks to examine the effect of short-term credit constraints on the investment of small and medium-sized enterprises (SMEs), firms with different characteristics in comparison with large-sized firms. In addition, this correlation is tested by considering the effect of mentioned moderating variables (working capital and liquidity). The sample of this study includes the firms listed in Tehran Stock Exchange from 2011 to 2018, which are considered as SMEs based on some criteria. Multivariate regression models and E-views software are used to test the research hypotheses. The results indicated that short-term credit constraints negatively affect corporate investment. It means that constrained firms invest in fewer investment opportunities because of facing source shortages. 121 Effect of Short-term Financial Constraints on SMEs, Investment... Moreover, in companies requiring more working capital, the inverse effect of short-term credit constraints on corporate investment is stronger. Such firms suffer from financial problems and are not able to use their investment opportunities. Additionally, this hypothesis that companies with high liquidity can offset u effects of short-term financial constraints on fixed investment, is not confirmed.
资金约束是影响企业投资决策的因素之一。资金限制使公司迫于压力放弃投资机会以满足其营运资金需求。此外,一些变量,如企业的营运资金需求和流动性可能会影响这两个变量之间的关系。因此,本研究试图检验短期信贷约束对中小企业(sme)投资的影响,中小企业与大型企业相比具有不同的特征。此外,通过考虑上述调节变量(营运资金和流动性)的影响,这种相关性得到了检验。本研究的样本包括2011年至2018年在德黑兰证券交易所上市的公司,这些公司根据某些标准被视为中小企业。运用多元回归模型和E-views软件对研究假设进行检验。结果表明,短期信贷约束对企业投资产生负向影响。这意味着受约束的企业由于面临资源短缺,投资机会减少。短期融资约束对中小企业投资的影响此外,在需要更多营运资金的公司中,短期信贷约束对公司投资的反向效应更强。这些公司面临财务问题,无法利用投资机会。此外,具有高流动性的公司可以抵消短期资金约束对固定投资的影响的假设也未得到证实。
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引用次数: 0
The model for measuring the Quality of Sustainability Reporting and Determinants: Application Analytic Network Process Fuzzy DEMATEL-Based Technique 可持续发展报告质量测量模型及其影响因素:应用基于分析网络过程模糊dematel技术
Pub Date : 2022-04-01 DOI: 10.30699/ijf.2021.291022.1246
Habibollah Esmaeilzadeh, Hasan Ghodrati, Hossein Jabbari, Meysam Arabzadeh
Sustainability reporting is an important tool for decreasing information asymmetry, according to the stakeholders' demands for transparency. On the other hand, increasing transparency allows investors to have more appropriate evaluations of firms' activities and direct their investments to companies with more enthusiasm. In the organizational context, information asymmetry creates conflict between owners and managers. Managers tend to reduce the gap 29 The model for measuring the Quality of Sustainability Reporting... between themselves and stakeholders, particularly shareholders, by producing and delivering reports. Companies use sustainability reports to connect with their society and environment, as well as a way to manage interactions with various stakeholders for societal approval and activity continuation. The primary purpose of this study is to provide a model for measuring the quality of sustainability reporting and the determinants. In terms of methodology, the current study is qualitative, deductive, cross-sectional, applied, and exploratory. The criteria were identified and extracted, then evaluated and prioritized using Multi-Criteria Decision-Making approaches including Fuzzy Analytic Hierarchy Process and Fuzzy Decision-Making Trial and Evaluation Laboratory Analytic Network Process-based. The FAHP test revealed that of the six indicators, the GRI's reporting guidelines for sustainability Checklist were placed highest. Internal Controls Reporting, Sustainability Innovation Performance, and Earnings Quality rated first to third, respectively, among the 25 criteria affecting the quality of sustainability reporting, according to the FDANP.
根据利益相关者对透明度的要求,可持续发展报告是减少信息不对称的重要工具。另一方面,增加透明度可以使投资者对企业的活动有更适当的评价,并将他们的投资导向更有热情的公司。在组织环境中,信息不对称造成了所有者和管理者之间的冲突。管理人员倾向于缩小差距29衡量可持续发展报告质量的模型…在他们自己和利益相关者之间,特别是股东之间,通过制作和交付报告。公司使用可持续发展报告来联系他们的社会和环境,以及一种管理与各种利益相关者的互动的方式,以获得社会的认可和活动的延续。本研究的主要目的是提供一个模型来衡量可持续发展报告的质量和决定因素。在方法论方面,目前的研究是定性的、演绎的、横断面的、应用的和探索性的。采用模糊层次分析法和基于模糊决策试验与评价实验室分析网络的多准则决策方法,对评价指标进行识别和提取,并进行评价和排序。FAHP测试显示,在六个指标中,GRI的可持续性清单报告指南排名最高。FDANP表示,在影响可持续发展报告质量的25项标准中,内部控制报告、可持续创新绩效和盈余质量分别排名第一至第三。
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引用次数: 0
Choosing Influential Dimension of Mindfulness of Auditors' Professional Judgments Based on Social Pressure: An Analysis Based on Rough Theory 基于社会压力的审计人员职业判断正念影响维度选择:基于粗糙理论的分析
Pub Date : 2022-04-01 DOI: 10.30699/ijf.2021.279873.1214
Seyed Mohammad Soleymani, F. Dehdar, Mohammadreza Abdoli
The growth and complexity of society justify the need for relevant economic information, information systems, and information-generating processes, and the need for auditing as part of the information reporting process increases. This has affected the professional functions of auditors. The purpose of this research is to choose the influential dimension of mindfulness of auditors' professional judgments based on social pressure analysis based on Rough Theory. The methodology of this research is mixed and it has been used by Meta-synthesis, Delphi and Rough Theory. The target population was the qualitative, similar research and academic experts in the field of accounting. However, the target population in a small number of 19 audit partners had 136 Iranian Journal of Finance, 2022, Vol. 6, No. 2 (Soleymani, S. M.) more than 5 years of work experience, which is acceptable from the statistical population due to the requirement of Ruff theory analysis. In this study, based on the Meta-synthesis analysis of selected researches, 4 propositions of pressures based on social compliance and 3 components of auditors' professional judgment were determined. The results in this section show that the most effective proposition of social compliance pressures was the market pressure proposition, which affects the inferential consciousness of auditors in their professional judgment and violates the auditors' mental functions such as skepticism and objectivity.
社会的增长和复杂性证明了对相关经济信息、信息系统和信息生成过程的需求,审计作为信息报告过程的一部分的需求也在增加。这影响了审计人员的专业职能。本研究的目的是在基于粗糙理论的社会压力分析的基础上,选择审计师职业判断的正念影响维度。本研究的研究方法是混合的,采用了综合、德尔菲和粗糙理论。目标人群是会计领域的定性、同类研究和学术专家。然而,在少数19名审计合伙人中,目标人群有136名伊朗金融杂志,2022,Vol. 6, No. 2 (Soleymani, S. M.) 5年以上的工作经验,由于Ruff理论分析的要求,从统计人群来看是可以接受的。本研究通过对部分研究的综合分析,确定了社会责任压力的4个命题和审计人员职业判断的3个组成部分。本节的研究结果表明,最有效的社会合规压力命题是市场压力命题,它影响了审计师在职业判断中的推理意识,违背了审计师怀疑和客观等心理功能。
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引用次数: 0
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