https://jak.uk.ac.ir/ Journal of Accounting Knowledge en daily 1 Sat, 21 Mar 2026 00:00:00 +0330 Sat, 21 Mar 2026 00:00:00 +0330 https://jak.uk.ac.ir/article_4450.html Objective: This study aims to develop a model for evaluating risk disclosure quality based on the likelihood of alignment between risk disclosure and the company’s actual risk status. Method: The research model is designed and estimated using a Hidden Markov Chain model and the Markov Chain Monte Carlo algorithm. Data from 150 listed companies active on the Tehran Stock Exchange were used. The data from 2013 to 2019 were applied for training and estimating the model, while the data from 2020 to 2022 were used to assess the model’s predictive accuracy. Results: Systematic risk indicators (beta), stock return volatility, the ratio of export revenue to total revenue, and operating cash flow volatility are influential factors affecting the likelihood of alignment between risk disclosure and firms’ actual risk status. Furthermore, liquidity ratio, operating leverage, financial leverage, and firm size have a negative relationship with risk disclosure quality when the company is in a low-risk state. Conclusion: The proposed model can serve as an appropriate foundation for analyzing and predicting risk disclosure patterns and for improving the quality of information provided to financial statement users. The model also predicts the effect of risk indicators on the likelihood of increased risk disclosure in consecutive periods. This suggests that companies tend to increase their level of risk disclosure regardless of their actual risk conditions, which leads to lower-quality risk disclosure. https://jak.uk.ac.ir/article_4539.html Objective: Given the importance of having a unified set of standards to enhance comparability, credibility, and understandability of financial statements for users, and considering the active role of various investment funds in attracting investors, this study aims to examine the extent of conformity between national financial reporting requirements for investment funds and the International Financial Reporting Standards (IFRS). It also evaluates the current state of financial statements prepared by investment funds and their level of compliance with IFRS. Method: To collect data, two checklists were developed: one for disclosure and another for recognition–measurement, comprising a total of 31 indicators and 336 questions. First, national financial reporting requirements for investment funds were compared with the standards extracted in the checklists. Then, the checklists were completed for the financial statements of 151 investment funds in the year 2023. Results: The results indicated that significant differences exist between IFRS and Iranian reporting requirements, as well as between IFRS and the current reporting practices of Iranian investment funds, in the areas of disclosure, recognition, and measurement. Conclusion: The findings reveal the presence of gaps in national standards regarding the preparation of cash flow statements, fair value–related disclosures and measurements, assessment of financial risks, and similar areas. Therefore, it is recommended that standard-setters review and revise the sample financial statements of investment funds in light of the identified gaps, in order to improve uniformity, consistency, and comparability in financial reporting. https://jak.uk.ac.ir/article_4650.html Objective: This study investigates the effect of auditors’ self-actualization on their ability to resist client pressure, taking into account their commitment to independence and power of the client, in a situation auditor-client negotiation. Method: In this regard, an online survey was conducted using an electronic questionnaire based on a seven-point Likert scale. The questionnaire consisted of four sections: I Demographic questions, II-Values (auditor's commitment to independence), III-Pressure situation, and IV Measure of Actualization of Potential (MAP). The survey targeted working professional auditors across various hierarchical levels within audit firms, including partners, managers, senior supervisors, supervisors, senior auditors, and auditors. The sample included 390 participants from across Iran, collected in 2023. This diverse sample enabled a comprehensive analysis of auditors' experiences and attitudes at different career stages. Then, the collected data were analyzed using Excel, SPSS, and Partial Least Squares (PLS) software. Results: The findings of the study indicate several significant relationships. Firstly, the auditors' self-actualization has a positive effect on their resistance to client pressure. This indicates that auditors who achieve higher levels of self-actualisation and personal development are better equipped to maintain their professional integrity and resist client pressures that might compromise audit quality. Secondly, auditors' commitment to independence has a positive effect on their resistance to client pressure. Conclusion: The results of the study underscore the essential role of self-actualization in enhancing auditors' professional resilience and ethical behavior. Auditors with high levels of self-actualization demonstrate a stronger commitment to independence, enhancing their resistant to client pressure. https://jak.uk.ac.ir/article_4801.html Objective: Psychological capital is a relatively new concept in the field of positive psychology, which is referred to as a competitive advantage of organizations. In addition, judgment and decision-making can be called the cornerstone of internal auditing. In the present study, the aim of the study is to investigate the effect of psychological capital on the judgment and decision-making of internal auditors, taking into account the moderating effect of moral courage and job satisfaction. Method: This research is an applied research that was conducted using a descriptive-survey method. Its data for the years 2023 and 2024 were collected using a standard questionnaire, and their validity and reliability were confirmed.The statistical population of the research included internal auditors of listed companies, 217 questionnaires were collected in this regard, and its hypotheses were tested using a structural equation model. Results: The results indicate that the dimensions of psychological capital have a positive and significant effect on the judgment and decision-making of internal auditors, and moral courage and job satisfaction significantly strengthen the relationship between psychological capital as an independent variable and the judgment and decision-making of internal auditors as a dependent variable. In addition, the findings of the robustness of the results confirm the main results of the study. Conclusion: The results of the study indicate the impact of psychological capital on internal auditors' judgment and decision-making, such that moral courage and job satisfaction significantly strengthen the relationship between them. These findings can help improve the quality of judgment and decision-making processes, which leads to improved internal auditor performance so that organizations can achieve their strategic goals. https://jak.uk.ac.ir/article_4651.html Objective: The aim of this research is to examine the relationship between corporate governance mechanisms and the disclosure of key audit matters, considering the role of agency costs. Method: This research is applied in terms of its objective and causal-comparative in terms of its method. The statistical population of the research includes companies listed on the Tehran Stock Exchange, and the sample size under study is 101 companies. The research period spans 7 years, from 2016 to 2022. For statistical analysis, multiple linear regression was used employing the least squares method and panel data approach. Results: The research findings show that there is a significant and positive relationship between internal and external corporate governance mechanisms and the disclosure of key audit matters. Also, the results showed that agency costs have a positive and significant effect on the relationship between internal and external corporate governance mechanisms and the disclosure of key matters. Conclusion: By strengthening and improving both internal and external corporate governance mechanisms, the extent and quality of disclosure of key audit matters significantly increase. This shows the high importance of corporate governance in the transparency and accuracy of audit reports. In addition, with the increase of agency costs in the surveyed companies, the positive relationship between internal and external corporate governance mechanisms and the disclosure of key audit matters is intensified. https://jak.uk.ac.ir/article_4548.html Objective: The purpose of this research is to investigate the interactive effect of environmental, social and corporate governance (ESG) reporting and disclosure on the cost of debt. Method: In this research, a sample consisting of 910 company-years during the period of 2016-2022 was selected and tested from among the companies admitted to the Tehran Stock Exchange and tested based on multiple regression of research models. Results: The results showed that ESG disclosure leads to an increase in the cost of debt. Also, poor ESG performance is associated with lower cost of debt. In addition, the interaction between disclosure and ESG performance weakens the increase in the cost of debt. Also, environmental and social disclosure is associated with an increase in the cost of debt, and disclosure of corporate governance does not have a significant effect on the cost of debt. Among the dimensions of ESG performance, weak environmental performance and corporate governance lead to a decrease and an increase in the cost of debt, respectively. Conclusion: These results show conflicting evidence with international studies for Iran and contribute to a deeper understanding of ESG reporting. Considering that the impact of ESG performance and its disclosure on the cost of debt has not been investigated in domestic research, the results of this research contribute to the enrichment of existing literature in the field of ESG. https://jak.uk.ac.ir/article_4963.html Objective: The purpose of this study is to evaluate the relationship between audit Institute characteristic and classification shifting and also moderating effect of information asymmetry between manager and auditor. Method: The sample of this research includes 82 companies accepted in Tehran Stock Exchange, which were selected by systematic elimination method. The time period of the research also includes the years 2015 to 2022. Multivariate regression models have been used to test research hypotheses. Results: The results show that there is a positive and significant relationship between the competitiveness of the auditory institution and rank and classification shifting. There is also a negative and significant relationship size of audit Institute and classification shifting. The results of this study show that moderating effect of information asymmetry between manager and auditor does not affect the relationship audit Institute characteristic and classification shifting. Conclusion: Results shows that while there is a classification shifting, the asymmetry of information between the manager and the auditor is not effective in this method. The results of this research can be useful in the decisions of investors and company stakeholders. Because it can provide information about how to use the classification shifting as a new method in earnings management. https://jak.uk.ac.ir/article_4748.html Objective: The aim of this research is to determine the impact of information competition on the pricing of the probability of using confidential information, with an emphasis on the dimensions of information disclosure. Method: Based on this, the current research, in terms of methodology, is quasi-experimental and post-event, as well as practical in terms of its nature and goal. The statistical population of the research includes all the listed companies in the Tehran Stock Exchange for the period of 2011 to 2021 (11 consecutive years) that 146 companies were selected by systematic elimination sampling method and studied. Results: The results of the hypotheses test with Eviews 13 and PLS software indicate the existence of a negative and significant relationship between information competition and the pricing of the probability of using confidential information, and the dimensions of information disclosure, including the disclosure of financial information; disclosure of non-financial information; disclosure of strategic information and disclosure of risk information amplify this relationship. This result indicates that the disclosure of companies' information encourages the market to reduce the pricing of the probability of using confidential information. Conclusion: Information competition as a mechanism of extra-organizational monitoring and disclosure of information as an internal information signaling factor prevent arbitrage profits by using of the information advantage. This subject requires the development of information disclosure dimensions in the form of the professional requirements, and increase of monitoring and information competition in the markets. https://jak.uk.ac.ir/article_4543.html Objective: Although financial managers are ultimately responsible for the quality of the company's financial reporting, the entire workforce not only participates in preparing accounting information, but also plays an indirect role in financial reporting or providing raw internal data that is a basis for executive managers. The entry of clint in the oudit process can affect the effectiveness and efficiency. In this article, the aim is to investigate the effect of clint employee training on audit efficiency. Method: In this research, in order to examine and analyze the hypotheses of the data related to 100 companies listed to the Tehran Stock Exchange for the period of 2016 to 2021, regression models of combined data were used to test the hypotheses. Results: The results of the research indicate that the companies that had more training costs and hours have paid less audit fees, also the results of the assumptions of the effect of the education level of the clint employees on the relationship between the training of the clint employees and the audit fee They confirm that it ultimately leads to audit efficiency. Conclusion: In companies that pay attention to employee training, the quality of financial reporting increases as an input from the clint, and this better input ultimately causes audit efficiency, which is shown in the audit fee. https://jak.uk.ac.ir/article_4747.html Objective: dysfunctional behavior of auditors by reducing audit quality damages the reputation of auditing profession. The need to examine the factors that aggravate or weaken this behavior is evident. Spirituality as a personality value and organizational paranoid as a personality disorder overshadow people's behavior. The aim of the current research is to investigate the effect of spirituality in individual and organizational dimensions and organizational paranoid on the ineffective behavior of auditors with emphasis on the mediating role of judgment and moral sensitivity. Method: The current research is quantitative in terms of implementation method. The collected data has been analyzed by structural equation method. The statistical population of the research in the time period of 2023 includes auditors working in the auditing profession, 384 people were selected as the research sample using the Cochran sampling method. The research tool is a standard questionnaire. Results: The findings of the research showed that individual and organizational spirituality, through the mediation of moral judgment, have an adverse effect on auditors' dysfunctional behavior by obtaining the first and third ranks, respectively. Also, organizational paranoid will have a direct and positive effect on auditors' dysfunctional behavior by mediating moral sensitivity by obtaining the second rank. Conclusion: individual and organizational spirituality, by strengthening moral judgment, reduces auditors' ineffective behavior, and organizational paranoid, by reducing moral sensitivity, causes the emergence of auditors' ineffective behavior. As the first research in the field of organizational paranoid phenomenon and auditing, while developing theoretical foundations, the present research helps audit supervisors in identifying the factors that aggravate or weaken the ineffective behavior of auditors and how it is affected by mediating variables. https://jak.uk.ac.ir/article_4652.html The purpose of this research is to investigate the relationship between audit partners' narcissism and audit report lag, considering the role of tenure and busyness of the audit partner. This research is applied in terms of purpose, and in terms of method is correlation and Ex-Post Facto. The statistical population of this research was the firms accepted in Tehran Stock Exchange, during the years 1394 to 1400, and the data of 172 firms were selected by the systematic elimination method, and the hypotheses were established using multiple regressions for panel data, using the fixed effects method, through EViews software was tested. The results of the research, using the signature size index, indicate that the narcissism of the first audit partner and the second audit partner has no significant relationship with the delay in submitting the audit report, and the tenure and busyness of the partner cannot moderate this relationship either. The findings are slightly different for the index of using the first and last name in the signature, while the narcissism of the first audit partner has no significant relationship with the delay in submitting the audit report, the narcissism of the second audit partner leads to a longer delay in submitting the audit report, and the tenure and busyness of the audit partner do not have a significant effect on this relationship. https://jak.uk.ac.ir/article_4804.html Abstract Objective: Accounting conservatism could affect the quantitative information on a financial statement. Accounting conservatism works as corporate governance and reduces agency costs. Conditional conservatism is accounting reporting processes that reduce the book value only in unfavorable conditions. In this paper, the authors focus on qualitative information on financial statements. The authors investigate the impact of accounting conservatism on financial report readability and use the FOG index to measure financial report readability. Methods: This research, is a descriptive correlational study. The population research is all companies listed on the Tehran Stock Exchange. The resulting sample covers the fiscal years from 2017 to 2021. 129 companies were selected as a sample using a systematic screening method. Mltiple regression analyses have been used to test the hypotheses. Based on the theoretical foundation, this hypothesis was developed and tested: H1: Accounting conservatism has a significant relationship with the financial reporting readability. Results: The results show that accounting conditional conservatism has a negative and significant relationship effect on financial reports readability. If conservatism increases, the financial reports readability becomes weaker, as a result, the transparency and relevance of information decreases. Conclusion: Evidence suggests that, applying procedures of accounting conditional conservatism leads to less readability of financial reports in Iranian companies. In other words, the existence of a conservative accounting system leads to a reduction in information provision and market understanding. https://jak.uk.ac.ir/article_4790.html Objective: The risk of stock price crash is an unfavorable event characterized by a severe negative stock return. The primary challenge of this research is to explore the factors associated with stock price crash risk. The objective of the present study is to explain the relationship between auditors' opinions and stock price crash risk, with an emphasis on the quality of corporate governance, based on signaling theory, contingency theory, and public interest theory. Method: To achieve this, data from 125 companies (1250 firm-year observations) listed on the Tehran Stock Exchange from 2013 to 2022 were analyzed using panel data and multivariate regression. Findings: The results indicate a negative and significant relationship between the quality of corporate governance and stock price crash risk. Additionally, a positive and significant relationship was observed between the type of auditors' opinions and stock price crash risk. Based on these findings, it can be concluded that in companies with a high level of conflict of interest, the presence of appropriate corporate governance mechanisms is essential to prevent stock price crashes. Conclusion: The findings emphasize that in companies with high conflict of interest, strong corporate governance and independent, transparent auditing can serve as effective tools to reduce stock price crash risk. This implies that shareholders and potential investors should consider the impact of good corporate governance on stock prices. https://jak.uk.ac.ir/article_4760.html Objective: This study aims to identify and prioritize ethical concerns related to artificial intelligence (AI) in accounting. Method: First, 17 key ethical concerns were identified through an extensive literature review. Based on these concerns, a researcher-designed questionnaire was developed. For this purpose, professors and postgraduate accounting students of Iran's public universities were surveyed. Using Non-probability and snowball sampling methods, A total of 34 professors and 226 students were chosen as the study sample. The collected data were analyzed using the Mann-Whitney, Friedman, exploratory factor analysis, and structural equation modeling tests through SPSS and PLS software. Results: from the professors' perspective, a lack of appropriate and structured education was of the highest importance, while the concern of AI domination over humans was of the least importance. For students, algorithmic bias was of the highest importance, while the concern of distrust in AI was of the least importance. Other research also indicates that ethical concerns, such as the dehumanization of roles, lack of proper planning and infrastructure, the potential for AI to disrupt rather than support accounting practices, could serve as significant barriers to the acceptance of AI in accounting. Conclusion: Similar studies highlight that algorithmic bias, lack of appropriate and structured education, and data privacy are among the most significant ethical concerns related to AI. Addressing these ethical challenges is crucial for strengthening trust and ensuring the responsible use of AI in accounting practices. https://jak.uk.ac.ir/article_4762.html Objective: The relationship between the CEO and CFO of the firm is one of the important aspects of the firm's management team, and this research has investigated the effect of the same tenure of the CEO and CFO of the firm on the audit fee. Methods: This study is an applied research that examines the relationships between target variables by a descriptive and causal approach. The hypotheses of this research were tested by a sample of 84 companies in Tehran Stock Exchange during 2016 to 2021 and use of panel data (with controlling year and industry fixed effects) and multivariable regression model. To measure the audit fee, the natural logarithm of the firm's audit fee was used. Consistency of the tenure was measured by two criteria (starting the tenure at the same time and appointing a CFO by the current CEO). Results: The results show that the same tenure of the CEO and CFO of the company, as well as the appointment of the CFO by the current CEO, is associated with an increase in audit fees, which indicates an increase in audit risk. However, the effect of tenure consistency on audit fees was not confirmed through the mediating variable of earnings quality. Conclusion: The findings of the research show that the consistency of the tenure of the CEO and CFO increases the audit risk. But this increase is not from a decrease in earnings quality and can be resulted from other aspects of risk about fraud or corporate governance. https://jak.uk.ac.ir/article_4930.html Purpose: The purpose of this study is to investigate the effect of working capital management and bargaining power on the speed of trade credit adjustment. Method: The presented research is of the applied type and also from the methodological point of view, because it has been investigated after the occurrence of an event, it is of the type of causal and post-event correlation. Findings: Statistical results showed that working capital management can increase the speed of commercial credit adjustment in achieving optimal commercial credit. Also, the bargaining power of managers in business negotiations has a direct effect on the speed of adjustment of commercial credit and increases the speed of achieving the target commercial credit. Conclusion: Because with the management of working capital, high stability in the amount of operating cycle and cash conversion cycle, and the opinions of the lenders, the company can be ahead of its competitors in terms of obtaining credits. In business negotiations and the parties to the transaction, in the last decade, taking into account the advanced marketing techniques and the psychological factors of negotiations, the discussion of bargaining power is very important, and if the managers can direct the counterparties and creditors in the direction of granting credits and investing in the company It can be a win-win deal for the parties, they can use their maximum power in reaching the optimal commercial credit and increase the adjustment speed. https://jak.uk.ac.ir/article_4768.html Objective: This study, through two phases of phenomenological and fuzzy network analysis processes, tried to first develop a matrix of strategic reference points for the ontology of the accounting concept of cultural responsibility, and secondly, it sought to evaluate the identified propositional categories and themes in the context of capital market companies. Therefore, in terms of methodology, this study is considered exploratory, developmental and combined. . So that 7 groups of 4 people were formed from experienced accountants of companies that have a higher level of adherence in terms of sustainable development goals (SDGs) according to the reports of the Stock Exchange Organization. Results: The results in the first phase of the study indicate the formation of a strategic reference matrix with four quadrants of "procedures related to carbon disclosure"; "Procedures related to management accounting disclosure"; It has "procedures related to the disclosure of social functions" and "procedures related to the disclosure of legal functions". Also, in the second phase of the study, it was determined that among the 4 categories of the strategic reference matrix of cultural responsibility accounting, the fourth category, titled procedures related to the disclosure of legal practices, has a more comprehensive function in the implementation of cultural responsibility accounting in the context of capital market companies. https://jak.uk.ac.ir/article_4704.html The purpose of the present study is to investigate the effect of personal and organizational constructs on fraud tolerance by considering the role of the moderating variable of perceived organizational ethical culture. The statistical population of this study includes accountants and Chief Financial Officers (CFO) of manufacturing companies listed on Tehran Stock Exchange. The required data was collected using a survey method and through standard questionnaires from 214 accountants and chief financial officers in 2024. In this research, structural equation modeling by partial least squares method has been used for data analysis. The results of the hypothesis test indicate that the constructs of moral disengagement and self‑enhancing values have a positive and significant effect on fraud tolerance, and there is a negative and significant relationship between the constructs of self-efficacy, self‑transcending values, and perceived organizational ethical culture with fraud tolerance. In addition, no evidence was found of the moderating effect of the perceived organizational ethical culture on the relationship between the personal constructs under study and fraud tolerance. The results of this study indicate that to determine the roots of fraudulent behaviors in companies and assess the risk of fraud, it can be fruitful to pay attention to personal and organizational constructs as factors affecting fraud tolerance. https://jak.uk.ac.ir/article_4798.html Purpose: The purpose of this research is to investigate the effect of management ability on foreign financing policy with the mediating role of financial constraints among companies listed on the Tehran Stock Exchange. Method: Using the systematic elimination method, a sample of 130 companies admitted to the Tehran Stock Exchange in the period of 2014 to 2022 was selected and analyzed. After measuring the variables and statistical analysis related to the combined data, the research hypotheses were tested in the form of 10 models and with the GLS regression method by version 12 of Eviews software. Findings: The results of this research showed that companies managed by more capable managers tend to reduce loan financing and increase equity financing, and these results are stronger for companies that do not have financial constraints. Conclusion: Companies that are managed by more capable managers can reduce financial restrictions in the company by reducing information asymmetry and agency problems, and finally by reducing the cost of external financing, the use of this method Facilitate financing. Also, the evidence shows that managers who have higher management ability can increase the disclosure of financial information and thereby reduce the information risk and representation problems in the financial market and thus facilitate the issuance of shares. https://jak.uk.ac.ir/article_4925.html Objective: The main objective of this study is to examine the relationship between corporate social responsibility and stock price crash risk, with an emphasis on the moderating role of regulatory mechanisms (institutional ownership and internal controls) and information asymmetry. In other words, the risk of stock price crash risk has always been an important and challenging issue for analysts, investors, company management, and regulators. Understanding the factors influencing this risk can be valuable for stakeholders in analyzing and predicting its occurrence. Results: The evidence suggests that corporate social responsibility reduces stock price crash risk, and regulatory mechanisms (institutional ownership and internal controls) weaken the inverse relationship between corporate social responsibility and stock price crash risk. It was also found that information asymmetry does not play a moderating role in the relationship between corporate social responsibility and stock price crash risk. Conclusion: If social responsibility is properly implemented in companies and does not serve as a tool for managers to engage in self-interested behaviors detrimental to shareholders, it can effectively reduce the stock price crash risk. Institutional investors and internal controls, as the most important regulatory mechanisms within a company, can reduce the risk of stock price drops by strengthening corporate governance. https://jak.uk.ac.ir/article_4791.html Objective: The COVID-19 pandemic has created new challenges for auditors. These challenges raise important questions about auditors’ ability to obtain audit evidence, even in the post-COVID-19 era. The aim of this study is to examine the impact of self-efficacy and remote auditing skills on auditor performance, as well as the moderating role of computer-assisted auditing techniques in this relationship.   Method: The research method is library-based for collecting theoretical foundations and survey-based for collecting research data. The standard questionnaires developed by Baatwah et al. and Al Natour et al. were used. The statistical population of the research includes all auditors working in audit firms that are members of the Iranian Association of Certified Public Accountants during 2024. Based on the convenience sampling method, the statistical sample consists of 390 auditors who are members of the association. Structural equation modeling was used to analyze the data using SmartPLS software.   Results: The results show that self-efficacy and remote auditing skills have a positive and significant effect on auditor performance. Remote auditing mediates the relationship between self-efficacy and auditor performance. In addition, computer-assisted auditing techniques do not play a moderating role in the relationship between self-efficacy, remote auditing, and auditor performance.   Conclusion: The results of this study provide practical insights for the auditing profession regarding managers’ attention to auditors’ personal capabilities and the use of remote auditing skills to improve auditor performance. In particular, the findings enable policymakers and audit profession managers to make informed and relevant decisions regarding the adoption of remote auditing. https://jak.uk.ac.ir/article_4794.html Abstract Objective: The behavioral theory of the firm suggests that when a company's performance falls below its aspiration attainment, it initiates a search for solutions and strategic changes. However, this theory does not account for income smoothing as a tool to achieve aspiration attainment. This study aims to extend the behavioral theory framework by incorporating income smoothing and investigating its impact on aspiration attainment and strategic management decisions. Method: A sample of 147 companies listed on the Tehran Stock Exchange from 2008 to 2022 was examined. The study follows an applied, regression-based approach. To address the potential endogeneity of the independent variable, the two-stage least squares (2SLS) method was employed using Stata software. Results: The results indicate a significant positive effect of income smoothing on achieving aspiration attainment and a significant negative effect on future strategic changes. Additionally, aspiration attainment was found to partially mediate the relationship between income smoothing and future strategic changes, suggesting that companies achieving aspiration attainment through income smoothing become less motivated to change their strategies. Conclusion: The findings suggest that firms engaging in income smoothing are less likely to pursue strategic changes. This tendency arises from their reliance on earning manipulation to achieve aspiration attainment, reducing the urgency for strategic adaptations. Such behavior reflects a shift from genuine performance improvement to managing reported performance to meet aspiration levels. https://jak.uk.ac.ir/article_4809.html This study aims to examine the medating role of accounting information quality on the relationship between business strategies and cost of capital. The necessity of this research arises from the importance of understanding the relationship between business strategies and financial outcomes, particularly in emerging markets where information challenges and market characteristics play a critical role in financial decision-making. Methods: The research utilizes data from 141 publicly listed companies on the Tehran Stock Exchange over the period 2019 to 2023. Panel data analysis and multivariate linear regression methods were employed to test the hypotheses. To further ensure the significance of the mediating role of accounting information quality, a bootstrap test was conducted as a supplementary step using SPSS software. Findings: The results show that companies with a defensive (conservative) strategy, compared to aggressive companies, have higher accounting information quality. On the other hand, although business strategy does not directly have a significant impact on the cost of capital, it was found that accounting information quality plays a significant mediating role in the effect of business strategies on the cost of capital. Specifically, defensive (aggressive) strategies reduce (increase) the cost of capital through an increase (decrease) in accounting information quality. Conclusion: Defensive strategies, characterized by optimal resource management and greater financial transparency, lead to improved accounting information quality and reduced cost of capital. In contrast, firms pursuing aggressive strategies face higher risks and uncertainties, leading to higher capital costs. https://jak.uk.ac.ir/article_5044.html Objective: The purpose of this study is to explore the educational needs of accounting graduate students in the knowledge and skills required in qualitative and quantitative research.   Method: The present study was conducted using the meta-synthesis qualitative research method. The meta-synthesis method, using the seven steps of Sandelowski and Barroso, systematically evaluated and analyzed the results and findings of previous studies. The statistical population was all studies published in domestic and foreign databases, which resulted in a total of 34 articles. Using the quantitative Shannon entropy method, based on the content analysis approach, the effect coefficients of the identified components in the finalized studies were determined.   Results: The findings indicate that the data is classified into 158 primary codes, 21 components, and 6 dimensions. Among the identified components, identifying the gap in previous research and research objectives (knowledge gaps), measuring variables correctly, and statistics appropriate to quantitative and qualitative variables, and presenting statistical results correctly are more important than other components.   Conclusion: The identified educational needs of accounting graduate students in the knowledge and skills required in qualitative and quantitative research can be used as an innovative strategy for developers of educational programs for high-performing accounting graduate students. https://jak.uk.ac.ir/article_5181.html Objective: The aim of this research is to examine the impact of sustainability reporting on audit quality.   Method: Audit quality has been assessed from two perspectives: the quality of accounting information published by the company and the type of audit opinion given by the auditor. This research was conducted using an empirical and quantitative approach based on multivariate regression analysis. The screened statistical population includes 146 companies listed on the Tehran Stock Exchange during the years 2014 to 2023. The required data were collected from audited financial statements and annual financial reports available on the Codal website, and were analyzed using econometric techniques and Eviews software.   Results: The results indicate that sustainability reporting does not have a significant impact on the level of discretionary accruals, which is one of the measures of audit quality, but it does have a positive and significant effect on the auditor’s unqualified opinion.   Conclusion: From the findings, it can be concluded that audit quality, in terms of the accounting information published by the company, is not influenced by sustainability reporting. However, sustainability reporting increases the likelihood of receiving an unqualified opinion from the auditor, which can be a sign of improved audit quality. In other words, sustainability reporting is seen as an effort to clarify information and improve communication with stakeholders, which leads to an increased willingness of auditors to issue an unqualified opinion. https://jak.uk.ac.ir/article_4931.html Objective: To achieve sustainability as a developmental concept in the economic system, the tourism industry requires executive levers such as accounting to help with discipline resulting from financial events that may occur in this context. The aim of this study is to configure an emerging tourism accounting based on a paradigmatic phenomenological process. Methods: This study used Husserl's (1970) four-step approach. By conducting interviews with actors with lived experience, the emergence of open codes and their reduction to contextual propositions, a researcher-made checklist was created, scored based on the "+8" to "-8" scales, so that by separating the propositions into more general categories of concepts, according to the focus group scores, the categorization of emerging aspects of tourism accounting would result in the presentation of a paradigmatic model. In this study, 18 certified public accountants and members of standard-setting committees in Iran participated as phenomenological research actors who had a higher cognitive ability to distinguish the phenomenon of tourism accounting compared to other aspects of business accounting. Results: The results obtained in the interview phase indicate the identification of "359" open codes and their reduction to 50 contextual statements, which resulted in 10 paradigmatic categories based on point scales. Conclusion: The results obtained show that companies active in this field, based on the potential capacities they gain from financial event implementation procedures in this process, will be able to achieve more sustainable success by achieving higher competitive functions in this almost emerging market. https://jak.uk.ac.ir/article_4949.html Objective: This research aims to examine the level of compliance of companies listed on the Tehran Stock Exchange with the requirements of Accounting Standard No. 37 regarding the disclosure of financial risks. Additionally, this study identifies of determinants risk disclosure, such as corporate governance mechanisms, firm characteristics, and industry type.   Method: In this study, panel data from 221 companies listed on the Iranian capital market during the period 2019 to 2023 were utilized. To analyze the data, a panel regression model was employed. The independent variables included corporate governance mechanisms—such as board size, proportion of non-executive directors, audit committee independence, ownership concentration, and managerial ownership—as well as firm-specific characteristics, including financial leverage, audit firm size, and firm size, along with the industry type.   Results: The results showed that various factors, such as the proportion of non-executive directors, financial leverage, audit firm size, firm size, and industry type, have a positive correlation with increased financial risk disclosure. Meanwhile, board size, ownership concentration, audit committee independence, and managerial ownership did not show significant results in relation to risk disclosure.   Conclusion: The findings of this research emphasize that, in addition to corporate governance mechanisms, the specific characteristics of each industry and financial variables such as financial leverage can have significant impacts on the level of financial risk disclosure. It is recommended that regulatory bodies develop clearer policies for enhancing compliance with financial risk disclosure standards. https://jak.uk.ac.ir/article_4961.html Objective : High-quality financial information is the foundation of economic decision-making in capital markets. Organizational culture, as an internal and informal mechanism, plays a significant role in shaping financial reporting practices. Managerial change may also influence financial reporting quality by altering the cultural orientation of a firm. This study investigates the impact of corporate culture dimensions—based on the competing values framework—on financial reporting quality, along with the roles of cultural change and managerial turnover. Method: This applied and descriptive research relies on documentary data collection and panel data analysis. The research model is estimated using ordinary least squares with firm-level clustered standard errors and controls for year and industry effects. Corporate culture is measured through textual analysis of annual board reports. The sample includes 169 firms listed on the Tehran Stock Exchange over the period 2014–2023. Findings: The results indicate that an innovation-oriented culture has a significant positive effect on financial reporting quality, while competition- and control-oriented cultures have negative effects. A participation-oriented culture shows no significant impact. Additionally, cultural change improves reporting quality only in competition- and control-oriented cultures. CEO turnover has no moderating effect on the relationship between organizational culture and reporting quality. Conclusion: The type and evolution of organizational culture—particularly in centralized structures—play a crucial role in enhancing financial reporting quality. These findings are valuable for policymakers, managers, and investors seeking greater financial transparency and governance effectiveness. https://jak.uk.ac.ir/article_5045.html Objective: In recent years, the importance of environmental, social and governance (ESG) information disclosure in decision-making processes has increased. These disclosures are recognized as a key component in evaluating company performance and affecting stock liquidity in financial markets. Accordingly, the aim of this study is to investigate the relationship between environmental, social and governance (ESG) disclosure and stock liquidity in companies active in the Tehran Stock Exchange.   Method: In order to investigate this issue, this study examined a sample of 125 companies active in the Tehran Stock Exchange during the years 2018 to 2022. The method of this study is applied in terms of its purpose and in terms of its inference method and research design, it is a descriptive-analytical research, of correlational and post-event type. In this study, a multivariate regression model based on mixed data was used to test the hypothesis.   Results: The results of the research hypothesis show that disclosure of environmental, social and governance information has a positive and significant effect on stock liquidity; that is, with increasing disclosure of environmental, social and governance information, stock liquidity also increases.   Conclusion: Regarding the acceptance of the hypothesis of this research, it can be concluded that with increasing disclosure of environmental, social and governance information, investors gain trust, the information environment improves, information asymmetry decreases, financial performance improves, and ultimately stock liquidity increases. https://jak.uk.ac.ir/article_5075.html Objective: The main objective of the study is to present a conceptual model of blockchain implementation in the value-added tax system in Iran. Method: The method of this study was qualitative, with 20 people selected using theoretical non-probability sampling until theoretical saturation was reached. The data of this study were analyzed and extracted from semi-structured interviews using MaxQda software from the interview texts in three stages of open, axial and selective coding. Results: In this study, after reviewing and coding the interview texts with the help of MaxQda software and measuring content validity (CVR and CVI), the final codes were placed in 20 main categories and 50 subcategories in the paradigmatic model of blockchain implementation in the value-added tax system. Thus, 3 categories for causal conditions, 3 categories for background factors, 3 categories for intervening conditions, 4 categories for actions and strategies, and 7 categories for consequences related to a central research category were identified. Conclusion: The use of blockchain technology in the Iranian VAT system can significantly help improve the efficiency and accuracy of this system. In particular, blockchain-based administrative automation can accelerate the evaluation of tax cases and use technology to evaluate documents more accurately. This leads to increased transparency, reduced errors, and enhanced responsiveness in tax processes. https://jak.uk.ac.ir/article_5079.html Objective: Stock markets are inherently volatile and risky due to their dynamic nature, financial complexities, and the limited understanding of price determination among many investors. This study aims to design an optimal predictive model for stock liquidity to provide practical support for investors with insufficient knowledge of these complex dynamics Method: A hybrid approach combining data analysis, machine learning, and predictive modeling was employed. Data related to stock liquidity were collected and preprocessed from various scientific sources. The Random Forest algorithm was then applied to develop an optimal model for predicting stock liquidity. Results: The findings demonstrate that the Random Forest algorithm can provide a relatively accurate and efficient model for predicting stock liquidity. Beta, rate of change, and volatility in stock returns (Rmc) were identified as the most influential factors affecting liquidity. The model achieved higher predictive accuracy compared to previous approaches, as evidenced by its low mean squared error (MSE). Conclusion: The low MSE confirms the suitability of the Random Forest algorithm for predicting stock liquidity. The results of this study can assist investors and financial analysts in making more informed and precise decisions. https://jak.uk.ac.ir/article_5127.html Objective: Financial decision-making is a complex process influenced by economic, psychological, and social factors that independently and interactively shape different behavioral patterns among investors. Therefore, this study aims to examine the impact of wealth and personality traits on investment willingness, as well as the mediating role of the breadth of social interactions in this relationship.   Method: The research method is survey-based, and the statistical sample consists of 369 individual investors actively engaged in financial and parallel markets. Data were collected in 2024 using a standardized questionnaire and analyzed using SPSS and SmartPLS software through structural equation modeling (SEM).   Results: The results indicate that personality traits have a significant negative impact on investment willingness, while wealth has a significant positive impact. Additionally, personality traits significantly and positively influence the breadth of social interactions, which in turn positively affects investment willingness. However, the mediating role of the breadth of social interactions in the relationship between personality traits and investment willingness was not supported.   Conclusion: Personality traits, wealth, and the breadth of social interactions all influence investment willingness. Given the growing importance of social interactions, their impact on investment decisions is becoming increasingly significant. These findings contribute to the understanding of investor psychology and can be valuable for policymakers, financial institutions, and financial advisory firms in designing more effective tools, products, and strategies. https://jak.uk.ac.ir/article_5129.html Objective: Investors and creditors pay special attention to the market value and internally generated cash flow by companies; however, according to agency theory, the existence of opportunistic related party transactions (RPT) may have a different impact on their decision. This study examines how different types of RPTs influence the sensitivity of a firm's investment and external financing decisions.   Method: Employing a descriptive-correlational methodology, this applied research analyzed a final sample of 134 companies (804 observations) from the population of all firms listed on the Tehran Stock Exchange between 2018 and 2023.   Results: The results show that opportunistic RPTs are associated with a significant decrease in the sensitivity of external financing to the Tobin’s Q. According to the research results, opportunistic RPTs are associated with an increase in the sensitivity of investment to the Tobin’s Q. Also, the relationship between investment sensitivity to internally generated cash flow and the relationship between external financing sensitivity to internally generated cash flow in the presence of opportunistic RPTs is not significant.   Conclusion: According to the results, opportunistic RPTs affect the decision of creditors, but this has not been observed in the case of investors. Also, investors and creditors pay more attention to the market value than to the internally generated cash flow in the company in making decisions. This study has a contribution by separating RPTs into two types normal and opportunistic and examining them more closely from the perspective of conflict of interest. https://jak.uk.ac.ir/article_5157.html Objective: This research examines the moderating role of narcissism, optimism, and myopia of managers as behavioral traits on the relationship between fraudulent financial reporting and sustainability, and by explaining behavioral links, it provides a basis for formulating regulatory policies and improving reporting frameworks. Method: This applied research with a retrospective approach analyzed 1,243 firm-year data from 2013 to 2023. Fraudulent reporting was based on Standard 240, and sustainability was measured according to the components of the Global Initiatives Organization. Managers' behavioral traits were considered as moderating variables along with four control variables in a structural equation model using Smart PLS-4 software. Results: The results of factor analysis, reliability, and construct validity confirm good model fit and predictability. The findings indicate a significant negative relationship between fraudulent financial reporting and sustainability. Also, managers' behavioral traits play a moderating role in this relationship: narcissism and optimism have a significant positive moderating effect, while myopia has no significant effect. Conclusion: The results of this study show that understanding financial reporting behaviors and sustainability is incomplete without considering managers' psychological traits, highlighting the innovation of the research and explaining the moderating role of managers' behavioral traits in the link between financial fraud and sustainability. This study demonstrated that combining agency, legitimacy, and top management perspectives can provide a comprehensive framework for analyzing managerial motivations. The findings emphasize the importance of cognitive assessments of managers and the formulation of clearer disclosure policies. https://jak.uk.ac.ir/article_5185.html Objective: The present research aims to study and examine the impact of changes in deferred revenues on various indicators of financial performance.   Method: The present research consists of two parts: examining the impact of changes in deferred revenues on various indicators of future financial performance and investigating the possibility of forming a portfolio of stocks using changes in deferred revenues to achieve returns exceeding the average market return. The statistical population of this research includes all companies listed on the Tehran Stock Exchange for the years 1391 to 1402, resulting in a total of 101 companies (1,212 year-company observations) after screening. The analysis of the first part of the research was conducted using regression models after ensuring the stationarity of the variables and performing the F-Limer and Hausman tests. For the execution of the second part, an independent t-test was conducted.   Results: The findings of this research indicate that there is a significant positive relationship between financial performance and deferred revenues. However, no significant difference is observed between stock returns with high variations in deferred revenues and the average market returns.   Conclusion: According to the findings of the present research, despite the existence of a positive and antagonistic relationship between deferred revenues and financial performance, which can assist stakeholders in predicting the future performance of companies, this information is not applicable for achieving returns above the average market return. https://jak.uk.ac.ir/article_5225.html Objective: This study aims to design and propose a novel framework for option pricing using the Particle Swarm Optimization (PSO) algorithm. The framework focuses on separately predicting bid and ask prices to overcome the limitations of traditional analytical models such as the Black–Scholes model and to utilize machine learning capabilities for more accurate modeling of price behavior.   Method: The research is data-driven and based on a machine learning approach. A Multilayer Perceptron (MLP) neural network was designed and trained to predict option prices, while the network weights and linear regression coefficients were optimized using the PSO algorithm to enhance prediction accuracy and minimize error. The dataset includes 840 observations from 42 stocks with traded options during the 2014–2023 period. Model performance was evaluated using the Mean Absolute Error (MAE), Root Mean Squared Error (RMSE), and coefficient of determination (R²).   Results: Results indicate that PSO-based optimization significantly reduces prediction errors and improves the model’s stability compared to traditional methods.   Conclusion: The proposed PSO–MLP framework serves as an effective tool for option market participants, enabling more accurate, data-driven forecasts and better-informed investment decisions while reducing transaction risk. https://jak.uk.ac.ir/article_5289.html Objective: This study aims to design and validate a comprehensive paradigmatic model that explains the underlying foundations of fraud-risk environments in organizations, with a particular emphasis on managerial thinking style as one of the most influential cognitive and behavioral components shaping fraud-prone conditions. Method: A sequential mixed-methods approach was employed. In the qualitative phase, data were collected through semi-structured interviews with 16 accounting and auditing experts and analyzed using the grounded theory method in MAXQDA, resulting in the identification of 22 main categories and 113 subcategories. In the quantitative phase, a questionnaire developed from the qualitative findings was administered to 384 professionals. Confirmatory factor analysis and structural equation modeling were performed using SmartPLS3.0. Instrument reliability was confirmed with a Cronbach’s alpha of 0.97. Results: The qualitative analysis yielded 22 core categories and 113 subcategories. Quantitative findings revealed that social factors within causal conditions, managerial thinking style as the central phenomenon, managerial incompetence in contextual conditions, and employee characteristics as intervening conditions exert the greatest influence on the formation of fraud-risk environments. Most of the key relationships in the proposed model were statistically significant. Conclusion: Managerial fraud emerges from the interplay of structural, cognitive, cultural, and motivational factors. Strengthening internal controls, enhancing corporate governance, and improving managers’ ethical and cognitive competencies can substantially reduce fraud risk. The proposed model provides a reliable framework for fraud-risk assessment and for improving supervisory and auditing standards. https://jak.uk.ac.ir/article_5429.html Objective: In world markets, world uncertainty is a significant factor in explaining and predicting the behavior of economic actors. World uncertainty refers to unpredictable changes in economic policies, political events, or international crises that can have multiple consequences. Studying the behavior of institutional shareholders toward the risks arising from world uncertainty is one of the unique aspects that, despite its high importance, has been less discussed in accounting and financial literature. Accordingly, this research seeks to examine the effect of world uncertainty on institutional ownership, with an emphasis on the moderating role of financial performance Method: Data from 116 listed companies during the years 2005 to 2023 have been analyzed using a multivariate regression method based on panel data analysis. Results: The findings showed that world uncertainty has a negative effect on institutional ownership. This reaction reflects a divergence of interests of institutional shareholders with other shareholders in conditions of world uncertainty, which has been observed only in political industries. Also, with an increase in return on equity, the negative effect of world uncertainty is weakened. This means that return on equity as an indicator of financial performance is very important for institutional shareholders in conditions of world uncertainty and can reduce the motivation to decrease ownership. Conclusion: The results of this research can be useful for real investors, analysts, and capital market policymakers in understanding the behavior of institutional shareholders. https://jak.uk.ac.ir/article_5458.html Objective: The relative performance evaluation of firms within an industry creates a tournament-like competitive structure that influences CEOs’ decisions regarding risk-taking. Firms that have achieved poor performance have a strong motivation to compensate and win in the next period. Accordingly, the objective of this research is to examine the effect of relative performance evaluation on firm risk-taking, considering the role of external and internal managerial competition incentives and proximity to the end of the performance evaluation period from the perspective of winning the tournament.   Method: The statistical sample includes 127 firms listed on the Tehran Stock Exchange, covering the period from 2014 to 2022. To test the hypotheses, a multiple regression model within the framework of panel data was utilized.   Results: The research results indicated that firms that performed worse than their industry peers in the previous period exhibit higher risk-taking in the current period. Furthermore, the results showed that in firms where external and internal managerial competition incentives are high, the effect of poor performance in the previous period on current-period risk-taking is amplified. In addition, the findings revealed that as the end of the evaluation period approaches, the effect of poor performance in the previous period on current-period risk-taking becomes less pronounced in firms where external and internal managerial competition incentives are high.   Conclusion: Firms that have performed relatively worse than their competitors during an intermediate period demonstrate higher risk-taking in the remainder of the evaluation period, and this effect is strengthened when the importance of achieving success in the competition is greater for the CEO. https://jak.uk.ac.ir/article_5462.html Objective: The aim of this study is to comprehensively model the relationship between non-financial sustainability performance disclosure and firm value, considering the mediating role of corporate transparency. Method: This research utilizes an innovative network-based dynamic panel modeling approach applied to a sample of 129 firms listed on the Tehran Stock Exchange during the period from 2014 to 2023. This advanced method enables the simultaneous analysis of complex interrelationships, dynamic temporal effects, cross-sectional dependencies, and the network structure of interactions among variables. Results: The results indicate that non-financial sustainability performance disclosure leads to a significant increase in firm value and improves corporate transparency. Mediation path analysis suggests that corporate transparency transmits a substantial portion of the positive effects of non-financial sustainability performance disclosure on firm value. Conclusion: The findings confirm a positive and significant relationship between corporate transparency and firm value. The effect of non-financial sustainability performance disclosure on firm value occurs through two channels: a direct path and an indirect path, primarily realized through enhanced organizational transparency. These results provide a robust scientific basis for developing strategic corporate reporting frameworks and offer practical guidance for managers to optimize value-creation processes. https://jak.uk.ac.ir/article_5473.html Objective: Value chain efficiency is a company’s capability to effectively utilize tangible and intangible resources to create competitive advantage, maximize firm value, and create customer value. This capability is consistent with Resource-Based Theory (RBT) and Dynamic Capability Theory (DCT) and can reduce firm risk. However, firm characteristics may affect this relationship. Accordingly, the present study identifies and examines intra-organizational contingency factors that may moderate the relationship between value chain efficiency and systematic risk. Method: The statistical population of the study includes all companies listed on the Tehran Stock Exchange. However, data from 108 companies covering the period from 2018 to 2023 were screened to test the research hypotheses. Value chain efficiency was measured based on accounting data using the stochastic frontier function in Stata software, and multivariate regression analysis was employed to test the hypotheses. Results: The results showed that the efficiency of the company’s value chain has a significant negative effect on systematic risk. In addition, firm size, financial leverage, profitability, and board independence weaken the relationship between value chain efficiency and systematic risk, while board size strengthens this relationship. Conclusion: The average value chain efficiency of the sampled listed companies was less than 50%, which is undesirable and considered a serious weakness. However, company executives can improve it by innovating, investing in research and development (R&D) activities, improving production operations, and adopting new technologies. In larger firms and firms with higher debt ratios, the negative impact of value chain efficiency on systematic risk is smaller. In addition, in firms with a larger number of board members, the negative impact of value chain efficiency on systematic risk is greater. Larger boards often possess a wider range of skills, expertise, effective monitoring capacity, and efficient decision-making mechanisms, thereby enhancing their ability to reduce overall corporate risk. https://jak.uk.ac.ir/article_5474.html Objective: The present study aims to examine the impact of moral hazard between managers and shareholders on accounting information quality, with the mediating role of financial reporting complexity and the tone of managers’ explanatory reports.   Method: The research population consists of 152 companies listed on the Tehran Stock Exchange during the period from 2018 to 2023, encompassing a total of 912 observations. To test the research hypotheses, multiple regression analysis was conducted using panel data.   Results: The research findings indicated that moral hazard between managers and shareholders has a negative and significant effect on accounting information quality, while it exerts a positive and significant influence on financial reporting complexity and the tone of managers’ explanatory reports. Furthermore, both financial reporting complexity and the tone of managers’ explanatory reports have a negative and significant impact on accounting information quality. Ultimately, financial reporting complexity and the tone of managers’ explanatory reports play a mediating role in the impact of moral hazard between managers and shareholders on accounting information quality.   Conclusion: When managers and shareholders are exposed to moral hazard, accounting information quality declines. Companies often exacerbate this adverse effect by increasing financial reporting complexity and employing a biased or occasionally ambiguous tone in managerial explanatory reports. Managing moral hazard and enhancing the transparency of financial reporting and report tone play a crucial role in improving accounting information quality. https://jak.uk.ac.ir/article_5476.html Objective: The present study investigates the impact of CEOs’ relative performance evaluation on corporate risk-taking, with a particular focus on the moderating role of CEO power, in the context of companies listed on the Tehran Stock Exchange.   Method: This study is applied in terms of objective, and given the retrospective nature of the data, it can be classified as post-event research. From the perspective of nature and methodology, it is descriptive–correlational. To test the research hypotheses, the required data were extracted from the audited financial statements of firms listed on the Tehran Stock Exchange over the period 2012–2024 using Rahavard Novin software and the Codal database. A multiple linear regression model was employed for the statistical analysis.   Results: The results of the first hypothesis test indicate a significant relationship between relative performance evaluation and corporate risk-taking. The results of the second hypothesis test reveal that CEO power weakens the relationship between relative performance evaluation and risk-taking.   Conclusion: The analysis indicates that the evaluation of CEO performance during the first half of their tenure significantly influences their behavior in the second half. Companies whose CEOs perform poorly compared to their peers in interim evaluations tend to increase their level of risk-taking in subsequent evaluation periods. Conversely, CEOs with longer tenure, higher levels of education, and concurrent membership on the board of directors are more inclined to adopt lower-risk strategies. This suggests that managerial power can moderate the impact of relative performance evaluation on corporate risk-taking. In other words, while relative performance evaluation may encourage risk-taking and motivate managers to pursue high-risk strategies, managerial characteristics play a critical role in shaping organizational decision-making. https://jak.uk.ac.ir/article_5484.html Objective: This study aims to examine the effect of internal control weaknesses on auditors' perceived risk and the moderating role of CEO succession origin. Internal control deficiencies increase the likelihood of material misstatements, making the audit process more time-consuming and costly. As a result, they raise the level of risk perceived by the auditor. Additionally, the origin of CEO succession may influence the magnitude of this effect by shaping the auditor's perception of risk.   Method: This is applied research conducted with a descriptive–correlational approach. The statistical population includes all companies listed on the Tehran Stock Exchange during the period 2013–2023. After applying screening criteria, a final sample of 163 firms with 1,793 firm-year observations was selected for analysis.   Results: The statistical results indicate that internal control weaknesses have a positive and significant effect on auditors’ perceived risk. Furthermore, internal CEO succession intensifies this relationship. However, external CEO succession shows no significant effect on the relationship.   Conclusion: Weak internal controls play a key role in increasing auditor perceived risk, and this effect becomes more pronounced when the CEO is appointed from within the board of directors. In contrast, external CEO succession does not meaningfully alter auditors’ short-term risk perception, as any reduction in actual risk depends on structural reforms and substantive strengthening of the internal control system. https://jak.uk.ac.ir/article_5499.html Objective: The purpose of this study is to explain the effects and consequences of changes in the audit report from the perspectives of auditors and users (investors).   Method: This study is applied in terms of purpose. In addition, considering that data were collected in both qualitative and quantitative phases, the research adopts a mixed-methods approach, specifically a sequential exploratory design with a categorization framework. In exploratory mixed-methods designs, the researcher seeks to investigate an uncertain situation. Therefore, the researcher first collected qualitative data (through literature review and semi-structured interviews) regarding the challenges and consequences of changes in the audit report from the perspectives of auditors and users within the auditing profession.   Results: The findings obtained from the interviews with participants represent the effort to achieve the primary objective of the study. The standard audit report is prepared with the aim of enhancing the credibility of financial statements, thereby reducing information risk for users and consequently promoting higher levels of investment and efficiency in capital markets.   Conclusion: According to the International Auditing and Assurance Standards Board (IAASB) and other standard-setting bodies, the primary objective of disclosing Key Audit Matters is to increase the informational value of the audit report and strengthen public confidence in the audit process. https://jak.uk.ac.ir/article_5500.html Objective: Iran’s steel industry, due to its high energy consumption and environmental impacts, is significantly affected by climate change and sustainability reporting requirements. This study aims to identify and prioritize financial statement items influenced by sustainability reporting within Iran's steel industry. Method: This applied study was conducted using a mixed-methods (qualitative–quantitative) approach. In the qualitative phase, relevant components were extracted through a review of the literature, examination of companies’ sustainability reports, and interviews with experts in accounting and the steel industry. In the quantitative phase, 51 identified components were designed in the form of a questionnaire and evaluated, weighted, and prioritized using the Analytic Hierarchy Process (AHP) and Expert Choice software. Results: The results of the AHP analysis indicated that the financial consequences of climate change ranked first, with a weight of 0.217. This was followed by greenhouse gas emissions, with a weight of 18/04, and energy consumption, with a weight of 16/05, ranking second and third, respectively. Environmental costs, with a weight of 14/03, and investment in clean technologies, with a weight of 12/08, were also identified as significant financial items in steel companies. Conclusion: The findings indicate that sustainability reporting can influence the cost structure, investments, and financial commitments of steel companies and highlight the importance of managerial attention to climate-related strategies, energy management, and increased transparency in financial and environmental reporting. https://jak.uk.ac.ir/article_5503.html Objective: This study investigates the effect of economic uncertainty on audit quality using two input-based proxies (audit fees and audit firm tenure) and one output-based proxy (total accruals). In addition, the moderating role of CEO power is examined. Method: To achieve the research objectives, a sample of 99 firms listed on the Tehran Stock Exchange during the period 2013–2023 was selected. The hypotheses were tested using multiple regression analysis. Results: The results indicate that economic uncertainty has a positive and significant effect on audit fees, reflecting higher audit effort and greater perceived audit risk. Moreover, economic uncertainty is positively and significantly associated with audit firm tenure and total accruals. These findings suggest that, under conditions of economic uncertainty, firms tend to maintain longer relationships with incumbent auditors while simultaneously increasing the use of accruals for earnings management purposes. The findings further reveal that CEO power weakens the relationship between economic uncertainty and both audit fees and audit firm tenure. However, CEO power does not significantly moderate the relationship between economic uncertainty and total accruals. Conclusion: The findings suggest that assessments of audit quality should take into account both economic and governance-related contexts. From a practical perspective, the results indicate that standard setters and audit firms should reassess risk standards, fee structures, and auditor tenure policies during periods of economic uncertainty. Given the CEO’s influence and decision-making power, greater attention should be devoted to corporate governance mechanisms in the audit risk assessment process. Audit firms should also revise their pricing policies, strengthen quality control procedures, and enhance professional training programs to maintain audit quality during periods of economic instability.