Papers by Reza Gholami-Jamkarani
Objective: This research aims to investigate the fluctuations of parallel markets on the level of... more Objective: This research aims to investigate the fluctuations of parallel markets on the level of penalty rates and to propose a conceptual model predicting depositors' behavior regarding deposit failure rates. Theoretically, this study contributes to the development and presentation of factors affecting customers' financial behavior in the banking system (both private and public). From an innovation perspective, the proposed model examines the actual decisions and behaviors of individuals in financial matters. Method: The research methodology is applied and post-event in nature. This study adopts a quantitative approach. The data used in this research were collected by referring to time series statistics from the central bank, official bank websites, and the country's capital market and were utilized accordingly. The software used for data analysis in this research is Eviews. Findings: After the necessary data examination and analysis using the software, the results of this research indicate that in the first phase, the optimal portfolio was determined between currency rates, gold coins, real estate, securities, and bank deposits without imposing any penalty on long-term deposits. In this situation, individuals with different risk levels allocate 95%, 57%, and 37% of their portfolio to bank deposits, corresponding to risk-averse, moderate risk, and risk-seeking individuals, respectively. In the second phase, by imposing a penalty equal to 10% of the deposit profit, the optimal basket was determined; even in this case, these three groups of individuals with different risks allocate 88%, 53%, and 36% of their capital to bank deposits, respectively. Conclusion: It is observed that this decreasing trend in bank deposits continues until the penalty rate equals 25% of the bank deposit rate, beyond which no individual with any level of risk is willing to deposit in the bank.
Deleted Journal, Mar 1, 2023
Assets misappropriation is one of the types of fraud that has the potential anxiety for managers,... more Assets misappropriation is one of the types of fraud that has the potential anxiety for managers, auditors, and firm's stakeholders. In spite of strict rules, this phenomenon is increasing how assets misappropriation has the most frequencies in different societies. But based on studies results in the accounting field, there is low paying attention on it. Therefore, the aim of the present study was to investigate the effect of auditors' functional thinking styles on the ability to detect assets misappropriation by emphasizing the mediating role of auditors' professional skepticism.This research is of applied and survey type. The statistical population of the study includes auditors working as members of the Iranian society of certified public accountants in 1400, of which 384 people were selected as the sample size. Research data were collected through a questionnaire and analyzed using structural equation modeling by partial least squares (PLS) approach. Findings show that functional thinking styles (including legal, judicial, and executive styles) have a direct positive effect on the ability to detect asset misappropriation; but the intensity of the effect of executive thinking style (simple information processing) is weaker than the two styles of judicial and legal thinking (complex information processing). also, the positive effect of judgmental and 20.
An Islamic-Social Model of Accountability in Accounting
DOAJ (DOAJ: Directory of Open Access Journals), Mar 1, 2022
Substantive or symbolic compliance with regulation, audit fees and audit quality
International Journal of Disclosure and Governance
The effect of managers' personality type on earnings management and its moderating role in the relationship between earnings management and corporate social responsibility disclosure
حسابداری ارزشی و رفتاری, Mar 1, 2022
Promoting Social Confidence by Identifying and Ranking Audit Quality Improvement Strategies from the Stakeholder Perspective by Trapezoidal Fuzzy Method
Management Accounting, May 22, 2021
The Conceptual Model of Clean (Pak) Investment, with Emphasis on the Corporate Governance in an Islamic Approach
Islamic Finance Research#R##N#Bi-quarterly Journal, Oct 23, 2017
According to the explicit words of the Quran and Hadith, payment of religious obligations, especi... more According to the explicit words of the Quran and Hadith, payment of religious obligations, especially <em>Zakat</em> and <em>Khums</em>, by community members can, in addition to the distribution of wealth among needy people and reduction in poverty and social gaps, purify people and their property. On the other hand, one of the most common sources of acquiring wealth is to employ financial capital in the modern corporate-based economy. If investment and acquiring profits are done through clean (<em>pak</em>) capital, the possession of profits by investors is <em>Halal</em> (permitted). So, in this article, we define <em>Pak</em> capital, and express the strategy to achieve it and the role of corporate governance in this regard. To do this, by studying the theoretical basis and the data obtained from submitted questionnaires, using interpretive and analytical methods and logical inference, an ultimate conceptual model was designed. The final questionnaire was distributed among religious experts and academics and then the comments of 71 experts were gathered and analyzed. This was done by SPSS software. The findings of this research indicate that there is a consensus on the definition of <em>Pak</em> capital and the strategy to achieve it. The existing regulatory and directional tool in corporate governance and Shariah Supervisory Board make the purification of capital possible. To achieve this, the necessity of regulating and codifying accounting and auditing has been confirmed by experts.
The Journal of Planning and Budgeting, 2020
The purpose of this study is to explain the Systemic Risk Model with Marginal Expected Shortfall ... more The purpose of this study is to explain the Systemic Risk Model with Marginal Expected Shortfall Approach (MES) as regards the banks listed on the Tehran Stock Exchange. The research population includes 15 banks that were present in Tehran Stock Exchange or Iran's Over-The-Counter (OTC) for the period 2013 to 2018. Data analysis showed that according to the MES criterion, systemic risk has been declining in the period under review. However, the developments of this index can be divided into two sub-periods 2013-2015 and 2016-2018. In the first period (2013)(2014)(2015), the level of systemic risk based on this criterion was significantly higher than the level of systemic risk in the second period (2016-2018); Nonetheless, over the time, in the second sub-period, on average, the values amounted to about half of what they were in the first-period level.
Comparative Study of Istisna’ Accounting in the Islamic Republic of Iran Banking System and Accounting and Auditing Organization for Islamic Financial Institutions
Islamic Finance Research#R##N#Bi-quarterly Journal, Apr 21, 2018
The financial reporting of the country's banks, especially accounting of the Islamic contract... more The financial reporting of the country's banks, especially accounting of the Islamic contracts, has no comprehensive accounting standards. The accounting system of Istisna facilities in the banking system of Iran has an accounting instruction issued by the Central Bank. On the other hand, the standards of the Accounting and Auditing Organization for Islamic Financial Institutions (AAOIFI), in accordance with its Statement No. 1, are applicable to all Islamic banks, regardless of the country's governing system. In this research, using the comparative method, the comparison of the Istisna contracting accounting procedure in Iranian banking with the AAOIFI has been investigated. The results of the research indicate that the accounting procedure of Istisna in Iran's banking system is not consistent with the usual accounting practices of AAOIFI, so that in the initial recognition of financial events, the recognition of the profit of the Istisna and grant of the first Istisna is not in full conformity. Also, these two procedures do not comply with the recognition of balance sheet items at the end of the financial period and in terms of disclosure or presentation in the financial statements. This discrepancy requires the need to pay more attention to regulations in the field of accounting and financial reporting of Islamic contracts, particularly the contract of Istisna.
Designing a model related to the impact of cultural, social and moral capital on the auditor's independence based on the structural equation approach
Elementary Education Online, 2021
A meta-analysis of the relationship between conservatism and comparability with earnings management in Iran
Management Accounting, Feb 19, 2021
Iranian journal of Value and Behavioral Accounting, Sep 1, 2019
Identifying and Prioritizing the Factors Affecting the Resilience of the Iranian Capital Market
Mudīriyyat-i ṣan̒atī, 2020
Objective: In today's world, global economies face significant shocks and threats, such as fi... more Objective: In today's world, global economies face significant shocks and threats, such as financial and economic crises, bankruptcies of the banks and large industries, the spread of infectious diseases, terrorist behavior and the collapse of markets. In recent years, the country has faced extensive and unprecedented sanctions, and other shocks such as natural disasters and the outbreak of corona have damaged the country's economy. Therefore, paying attention to the economic resilience plays an important role in strengthening the country's economy and financial institutions against threats. The capital market, as a source of attracting stray and supportive liquidity for the business environment, plays an important role in preventing the country's economic turmoil. This study aimed to identify and prioritize the factors affecting the resilience of the country's capital market. Methods: The present research is applied in terms of orientation and exploratory in ter...
Representing an Appraisal Pattern for the Dimensions of Ethics on the Process of Financial Corruption Reporting of Public Sector Accountants and Auditors Based on a Combined Approach
ḤisÄ?bdÄ?rÄ«-i dulatÄ«, 2021
Subject and Purpose of the Article: The purpose of this study is to Representing an Appraisal Pat... more Subject and Purpose of the Article: The purpose of this study is to Representing an Appraisal Pattern for the dimensions of ethics on the process of financial corruption reporting of Public Sector Accountants and Auditors based on a combined approach. Research Method: In the qualitative part, the phenomenological method based on the Colizzi model was used and in the quantitative part, the correlation method based on confirmatory factor analysis and structural equation modeling was used. The statistical population of this article was 19 people in the qualitative part based on purposive sampling and 380 people in the quantitative part by non-purposive sampling method. The research tool in the qualitative part was an in-depth unstructured interview and in the quantitative part, the questionnaire was extracted from qualitative components. Research Findings: Data analysis in the qualitative section identified individual, behavioral and structural factors that were ethical and th...
The aim of this study is to evaluate the effect of information delay on theperformance of joint i... more The aim of this study is to evaluate the effect of information delay on theperformance of joint investment funds. In order to achieve the aim of thisstudy sample consisted of twenty funds in the Tehran Stock Exchange from2010 to 2014 the systematic elimination method has been adopted. In thisstudy, the linear regression test has been used in order to evaluate the researchhypothesis. Data analysis and research hypothesis testing has beendone using EVIEWS software. Findings of the research prove the effect ofinformation delay on the performance of joint investment funds.
Ecosystem accounting provides a comprehensive and integrated framework for organizing information... more Ecosystem accounting provides a comprehensive and integrated framework for organizing information on ecosystems’ assets, services, and capital that directly address the purpose of sustainable development. This study aimed to evaluate the effect of type of actors on ecosystem accounting system using structural equations. The research was applied in terms of goal and causal regarding the type of research. The Study population included 84 activists in the field of environmental accounting (ecosystem), related to the period of 2017-2018, selected through convenience sampling. Subjects filled the 22-item questionnaire of components of actor network and the 25-item questionnaire of ecosystem accounting. According to the results, the main actors affecting the ecosystem accounting in the order of priority of each actor in this study were: in political-social actors, cultural organizations. In Technical actors, accountants. In organizational actors, research institutions. In economic actors,...
This research aims to investigate the effect of conservative reporting on the investors' opin... more This research aims to investigate the effect of conservative reporting on the investors' opinion divergence at the time of earnings announcement in a 5 year period during 2012-2016; the required data have been collected from Tehran Securities and Stock Exchange Organization and the population is consisted of 585 corporates-years which have been selected by the systematic removal sampling. To investigate the research hypotheses, linear regression and correlation were used and to analyze data and test the hypotheses, Eviews software has been utilized. In conclusion, it can be pointed out that the conservative measures are negatively related to the proxies of investors' opinion divergence at the time of earnings announcement and the relationship is stronger when the corporate reports bad news; also, conservation information content is stronger when the market is shocked by an announcement.Key words: Investors' opinion divergence at the time of earnings announcement, conserv...
Investigating the Association between Managers’ Personality Characteristics and Financial Intelligence
Investigating the Effect of Non-financial Indicators on Forecasting the Occurrence of Financial Distress from the View of Urban Managers (Case Study: Bank Shahr)
One of the main concerns of investors is the evaluation of the return on investment, which is con... more One of the main concerns of investors is the evaluation of the return on investment, which is conducted using various models such as the CAPM (single-factor model), Fama-French three/five-factor models, and Roy and Shijin’s six-factor model and other models known as multi-factor models. Despite the widespread use of these models, their major drawbacks include sensitivity to unexpected changes, sudden shocks, high turbulence of price bubble, and so on. To eliminate such negatives, the multi-factor model using the penalty function method is used, in which, instead of averaging, the optimization and avoidance of the effects of abnormal changes and other factors affecting the capital market are considered. In order to evaluate stock returns, it is possible to select effective factors, to simulate and develop a model appropriate to the conditions governing the capital market in Iran. In the present study, by forming portfolios of investments and identifying and refining effective factors...
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Papers by Reza Gholami-Jamkarani