Specialized Scientific Quarterly Journal of Accounting Strategies

Abstract

Abstract This article provides a comprehensive perspective on the types of audit opinions, which play a fundamental role in audit reports. The purpose of this article is to analyze and compare these opinions in detail, with reference to authoritative auditing standards, and to examine their importance in the decision-making process. In this article, the main types of audit opinions—including unqualified opinion, qualified opinion, adverse opinion, and disclaimer of opinion—are explained in detail. Each of these opinions is thoroughly examined in light of audit evidence, limitations, and influencing factors. In addition, a comparison of these opinions is presented, and finally, their impact on the decision-making of investors and other financial stakeholders is discussed and analyzed. This article has been prepared with the aim of providing a comprehensive and practical reference for accounting students, auditors, and other professionals in the financial field. The findings of this study can contribute to improving the understanding of audit reports and enhancing the quality of the audit process. The research method used in this article includes a review of specialized literature, auditing standards, and case studies.

Abstract The main objective of this study is to determine the effect of the relationship between accounting conservatism and financial leverage on tax plans in the Tehran Stock Exchange, which of course in this study, financial leverage is entered as a moderating variable in the model. Tax plans involves restricting the flow of specific company information in order to prevent the discovery of this information by tax authorities. Tax avoidance is an attempt to reduce taxes paid. In fact, tax avoidance is a type of use of legal loopholes in tax laws in order to reduce taxes. Tax avoidance is an activity of tax evasion without breaking the lines of the laws and within the framework of tax laws. This study was conducted for a 5-year period between 2019 and 2023.‌ the sample data of the companies under study were collected after examining the availability of their information, classified using Excel software, and analyzed using EViews software. The results of the study showed that there was a negative relationship between accounting conservatism and tax plans, and this relationship is also significant. Unconditional conservatism does not depend on the occurrence of specific facts, but rather on the ability and correctness of management in choosing conservative accounting procedures, which may arise from tax or political factors or factors related to the managers' own interests. Also, financial leverage positively moderates the relationship between accounting conservatism and tax plans.

Abstract The tourism and hospitality industry, due to its service-oriented nature, demand volatility, high proportion of operating costs, and the need for rapid responses to market changes, requires efficient information systems to support managerial decision-making. In this context, management accounting, by providing both financial and non-financial information, is regarded as one of the key instruments for planning, control, performance evaluation, and optimal resource allocation in this industry. The purpose of this study is to explain the role of management accounting in improving the financial and managerial performance of the tourism and hospitality industry through reliance on the theoretical literature and prior studies. In terms of purpose, this research is applied; in terms of method, it is a library-based study with a descriptive–analytical approach. The data were collected through the review and analysis of authoritative sources, including specialized books, scholarly articles, professional reports, and documents related to management accounting, tourism, and hospitality, and were examined using thematic analysis and conceptual inference.
The findings of the literature review indicate that management accounting, through the use of instruments such as budgeting, costing, cost–benefit analysis, cost classification and control, profitability evaluation, and capital investment decision-making techniques, plays a significant role in enhancing information transparency, improving the quality of decision-making, controlling operating costs, and increasing financial efficiency in firms operating in the tourism and hospitality industry. The review of the literature also shows that weaknesses in information systems, lack of specialized skills, complexity of cost structures, and environmental fluctuations are among the most important barriers to the effective use of management accounting in this industry. Accordingly, it can be concluded that the development and implementation of modern management accounting systems, together with managerial training and the strengthening of information infrastructures, can provide the foundation for better decision-making, higher productivity, stronger competitive advantage, and more sustainable performance in the tourism and hospitality industry.

Abstract In emerging financial markets, particularly in Iran, accounting information transparency plays a pivotal role in mitigating information asymmetry and enhancing market efficiency. Beyond its function as a reporting instrument, such transparency serves as a foundation for fostering trust and facilitating capital flow. Working capital, as a key metric of operational efficiency, reflects a firm’s capability to convert assets into liquidity. This study investigates the impact of accounting information transparency on working capital for firms listed on the Tehran Stock Exchange (TSE) over a 10-year period (2015–2024), while simultaneously exploring the moderating role of trade credit in this relationship. Utilizing a sample of 101 firms and 1,010 firm-year observations, secondary data were extracted from financial statements and the Codal database and analyzed using multiple regression models. The results indicate that accounting information transparency has a positive and significant impact on working capital. Furthermore, trade credit plays a significant moderating role; although the interaction coefficient is negative, its inclusion in the model underscores the complexity and simultaneous importance of these factors. These findings hold significant implications for managers, investors, and policymakers, emphasizing the necessity of strengthening transparency and credit assessment mechanisms to improve operational efficiency and bolster market confidence.

Abstract Given the increasing need for transparency and productivity within Iran’s state-owned banking system, operational auditing has gained growing importance as a modern and effective tool for evaluating processes and enhancing the financial and non-financial performance of these institutions. This research aims to investigate the impact of operational auditing on improving the financial and non-financial performance of the country’s state-owned banks. The research methodology is quantitative and descriptive-survey in nature. The statistical population comprised financial managers, internal auditors, and senior experts from ten state-owned banks. Using Cochran’s formula and a purposive sampling method, a sample of 244 individuals was selected. Data collection was conducted through three standardized questionnaires related to the dimensions of operational auditing (including economy, efficiency, and effectiveness), as well as financial and non-financial performance. The validity of the questionnaires was confirmed through factor analysis and face validity methods, while their reliability was verified using Cronbach’s alpha coefficient. Data analysis was performed using Structural Equation Modeling (SEM) within the SmartPLS software. The research results indicated that operational auditing has a positive and significant impact on improving the financial and non-financial performance of state-owned banks. Furthermore, the findings suggest that this type of auditing can promote organizational performance by increasing transparency, optimizing processes, and strengthening executive models

Abstract Goodwill in consolidated financial statements is one of the important and complex concepts in accounting that refers to the intangible value of a business. Goodwill plays a significant role in the valuation and financial reporting of companies. In consolidated financial statements, goodwill is recognized as the difference between the acquisition cost of a company and the fair value of the net identifiable assets and liabilities of that company. This review article provides a comprehensive examination of the concepts, methods, and challenges related to goodwill in consolidated financial statements based on International Financial Reporting Standards. First, the fundamental concepts of goodwill and its importance in financial reporting are explained. Then, various methods of calculating goodwill, including the single-component and two-component approaches, are examined in detail. In this section, the advantages and disadvantages of each method, as well as their impact on the transparency and comparability of financial statements, are analyzed. Subsequently, the challenges and issues related to goodwill impairment and the manner of its reflection in consolidated financial statements are discussed. This section includes an examination of impairment assessment methods, their financial and reporting effects, and proposed solutions for managing these challenges. The findings of this study indicate that the use of appropriate methods for the calculation and reporting of goodwill can help improve the transparency and comparability of consolidated financial statements. In addition, recommendations are presented for improving financial reporting standards in the area of goodwill. These recommendations include suggestions for enhancing goodwill measurement and reporting methods and increasing the transparency of financial information.