Specialized Scientific Quarterly Journal of Accounting Strategies

Abstract We are at a point in history when killing women, the elderly, and infants has become the business of many claimants to civilization and the defense of human rights. We were born in days when there is a smell of oppression and oppression, and it seems that humanity has no more sighs to cry out for help. Silence, betrayal, betrayal of the homeland, anti-religion, or whatever we call it, has brought us to this situation. It is not up to anyone to say that whatever reason can be given, ignorance and distancing from science and knowledge have been the source of all these reasons and the clear and obvious result of the current situation from the beginning. When you cannot talk to anyone with logic and have a scientific discussion, and the end result of scientific studies is a cemetery, what is the point of writing and publishing articles? But what is the solution?! As long as we are alive, there is no choice but to do something and leave the fruits of our work for future generations and other scholars of science so that it can be a light to illuminate the path of humanity and return the truth to the people of truth. A disabled writer whose country was torn apart by blood was asked, what were you doing when everyone was hopeless and despairing? He replied: I used to read scientific articles related to my field and study their results! They ask, even when your family was killed? He replied: Even when no one could survive, I danced between the pages of scientific research and had great hope for the days after this brutal attack. In order to attract dear writers, they were invited to take up writing and demonstrate the art of collecting and writing review articles to other students. It was hoped that one day this quarterly would reach its goal of becoming a publisher of scientific research articles and one of the reputable scientific authorities of our beloved country and the University of Tehran. After a long time, now, inspired by the wise words of the Supreme Leader, specialized scientific articles "Accounting Strategies" have been supplied for the next 5 issues and also have many suggestions to publish scientific research articles from other universities. Although our beloved country is under sanctions, our youth look to the future with hope and believe in achieving it.

Abstract Currently, governance in public administration has become a global issue as a result of the continuous flow of governance failures, fraud, inefficiency, corruption, and weak internal control and financial management. Public sectors around the world are currently under pressure to account for the sources and uses of public resources as well as to improve performance in their service delivery. It is now considered as a public right to monitor the transparency and efficiency of public administration. To ensure good governance, it is very essential to understand how to improve accountability in the public sector. Therefore, to enhance accountability in the public sector, the present study discusses the literature review on internal organizational factors that affect accountability, integrity system, internal control system, and leadership quality. This study can help policy makers to create greater accountability among various public sector departments and organizations.

Abstract Internal audit, as a monitoring tool in the organization, provides the opportunity for better management of activities for decision-makers within the organization. Considering that internal auditors are responsible for monitoring operations and controlling management activities; they play an important role in the corporate governance system. Corporate governance is the organization's guidance and control mechanism that provides an appropriate balance between management freedom, compliance with the rights of stakeholders, and accountability.
Internal audit helps decision-making in critical situations and provides reasonable assurance about the accuracy of risk management in the organization. Therefore, some analysts recognize weak internal audit as a sign of the risk of corporate governance failure (Nazari, Ghanad, 2017).
The scope of internal audit includes not only compliance auditing, evaluating internal controls, handling fraud, and reviewing operational processes, but also advising senior management and participating in risk management (Mousavi, Tavakolnia, Shakeri, 2013).

Abstract The impact of government spending on GDP is one of the important issues in economic discussions and analysis. The importance of the issue from a theoretical perspective is how the public sector can create stable conditions for economic growth. Unfortunately, there is little information about the effects of these policies and most studies have examined monetary policy; while, the difference of opinion among economists about the effects of monetary policy is greater than the effects of fiscal policy. Delangizan and Khazair (2012) have studied the effects of fiscal policy shocks on Iran's economic growth for the period 1959-2009. In order to extract positive and negative fiscal policy shocks, the Sheng Chen model was used in 2007. The results of this study show that positive and negative shocks to government fiscal policy have completely asymmetric effects only in the area of ​​development budgets, and also that negative (contractionary) shocks have a larger and more reducing effect on economic growth than positive (expansionary) shocks to fiscal policy. (Hedayat Hosseinzadeh 2017)

Abstract Internal control in auditing is one of the critical factors in ensuring the accuracy and reliability of companies' financial reports. This research aims to examine and analyze various aspects of internal control in auditing. We intend to examine the concepts and foundations of internal control, its objectives and dimensions, its importance and role in auditing, its components, and how to implement it in organizations. Then, methods for assessing internal control in auditing are examined. Methods such as reviewing systems and processes, detailed tests, reviewing documents and records, interviewing employees and managers, and using software and auxiliary tools are discussed. Also, methods for improving internal control are examined and solutions for improving and strengthening internal control in organizations are introduced. Next, the role of the auditor in internal control is examined. The responsibilities and duties of the auditor in assessing internal control, the methods used by auditors in assessing internal control, and presenting related reports are discussed. Finally, the challenges and issues related to internal control in auditing are examined. These challenges include changes in the business environment, technological changes, the need for coordination between different parts of the organization, problems related to the evaluation and implementation of controls, and other issues. Solutions and recommendations are also provided to address these challenges.

Abstract The purpose of this article is to identify and rank the factors affecting accounting and auditing ethics. First, the metrics for measuring accounting and auditing ethics and the factors affecting them are identified. One of the main concerns of efficient managers at different levels is how to create appropriate environments for human factors working in all professions so that they can address the issues of society and their profession with a sense of responsibility and full commitment. It also refers to the characteristics of people with professional ethics, such as a sense of responsibility, competitiveness, honesty, respect and honor, adherence to values ​​and norms, and sympathy for others. The technological revolution at the end of the second millennium fundamentally transformed the world's economic system. Communication technology created a new form of business relations in today's world: capital played a more important role and the distance between ownership and management of companies increased. In the meantime, accounting and auditing as a tool for explaining the economic relations of enterprises and analytical and descriptive knowledge that measures, analyzes, and reports financial events, have played a more important role. Today, auditing and accounting reports are not simply indicators of financial events, but the importance of financial reports has gone beyond measuring the efficiency of managers and presenting the performance of the firm to investors, and creditors, governments, banks and other stakeholders have joined the group of users of financial information and its reports. The importance of the role of these two disciplines in the economy and the emergence of ethical issues in the behavior of commercial enterprises have led to the need to review technical standards and professional conduct.

Abstract Recent global events, particularly the global financial crisis, have refocused and intensified attention on risk and the nature of the systems that operate to manage risk. One area that has received relatively little attention is the relationship between risk, risk management, and the performance of accounting and management control. This editorial introduces a special issue of the journal on “Risk and Risk Management in Accounting and Management Control.” It is based on the claim that risk and the way it is managed have become a feature of organizational life in both the public and private sectors. By changing the ways in which organizations are organized, risk management can facilitate and legitimize certain ways of organizing. It has the potential to shift the lines of responsibility and accountability in organizations and to represent a particular approach to individual governance and activities. It is further argued that risk management has moved from being a financial (value at risk, derivatives, etc.) or accountant (financial statements, etc.) issue to a management control issue and is therefore a key area in which management accountants need to be involved. The editorial also highlights potential side effects of risk management, including issues related to trust and accountability, as well as a focus on secondary or defensive risk management and the emergence of reputational risk.

Abstract Accounting is the measurement, processing, and communication of financial and nonfinancial information about economic entities such as businesses and corporations. Accounting, which is called the "language of business," measures the results of an organization's economic activities and communicates this information to various users, including investors, creditors, management, and regulators.
Accounting involves processes such as collecting information, recording and classifying information, and summarizing it. The accountant also prepares financial reports. By doing these tasks and organizing this information, the accountant ensures that the people related to that organization, such as vice presidents and managers or tax inspectors, can refer to and use this information.
In short, accounting can be considered a sub-branch of economics. If economics is generally considered the science of maximum utilization of minimal resources, accounting is the process of calculating the profit of an activity, calculating the resources or benefits of inputs and outputs in individual, partnership, or government activities.

Abstract The growth of corporate assets indicates an increase in the volume of assets in the current year compared to the previous year. Studies have shown that in the capital markets of developed countries, investors, while seeking to preserve their capital, seek to earn a profit commensurate with the level of risk. The growth in the items on the right side of the balance sheet contains messages for investors and shareholders. One of those messages is the existence of growth opportunities in the future, although this message must be carefully examined and evaluated. . Management discretion and increased investment also increase the company's profitability. Over time, this leads to the growth of assets and a decrease in investment returns in the future, because investing in such companies is associated with a decrease in risk and, naturally, a decrease in the expected return of investors. This article discusses the reaction of investors to the growth of assets and interprets the behavior of investors and shareholders according to several theories.