تحلیل محتوای نشریه علمی – پژوهشی « دانش حسابرسی » طی سالهای 1396-1401

مقاله حاضر سعی در شناخت ویژگیهای محتوایی مقالات نشریه علمی–پژوهشی «دانش حسابرسی» دارد. این پژوهش با مطالعه 282 مقاله به تحلیل محتوای 22 دوره از مقالات نشریه فوق از بهار 1396 تا تابستان 1401 پرداخته است. طبق مطالعات به عمل آمده 827 نفر در نوشتن این مقالات نقش داشته اند که 84 درصد آنها را آقایان و 16 درصد را خانمها تشکیل داده اند . در این راستا 33درصد آثارپژوهشی توسط استادیاران مورد پژوهش قرار گرفته که در این میان ، از نظر وابستگی سازمانی، بیشترین فراوانی (5 درصد ) به پژوهشگران دانشگاه های تهران و علامه طباطبایی و در رتبه های بعدی، به دانشگاههای فردوسی مشهد و دانشگاه آزاد اسلامی واحد علوم تحقیقات اختصاص دارند . 84 در صد از مقالات مذکور از نظرگرایش موضوعی در حیطه ی حسابرسی طبقه بندی شده و با مطالعه مقالات حسابرسی 29درصد در حوزه صورتهای مالی قرار گرفتند، که3 درصد این پژوهشها حاصل کار انفرادی و بقیه حاصل کار گروهی بوده است، نهایتاً روش شناسی مقالات فوق مورد بررسی قرار گرفت و نتایج بدست آمده حاکی از آن است که بخش قابل توجهی از این آثار به روش پیمایشی ( 83 درصد ) ارئه شده اند و روش های توصیفی – همبستگی و تحلیل محتوا دراولویت های بعدی قرار دارند.

analysis of the content of the scientific-research journal 'accounting knowledge' during the years 1396-1401

due to the fact that identifying and examining the relationship of information disclosure in accordance with accounting standards with profit quality in companies admitted to the tehran stock exchange can have very useful information in the field of information disclosure in accordance with accounting standards with profit quality, in this research on the relationship between disclosure of information in accordance with accounting standards and the quality of profit in companies admitted to the tehran stock exchange has been investigated. therefore, the current research is in the field of descriptive and inductive research and is practical in terms of its purpose. the statistical population of the research includes all the companies accepted in the tehran stock exchange during the period of 2016-2018. it is necessary to remember that the selection of the companies admitted to the tehran stock exchange as a statistical population is based on the fact that almost the most usable information about iranian companies is located in this institution and on the other hand, they are the only companies whose shares are listed on the stock exchange market. disclosure of information is closely related to the problem of information asymmetric behavior. investors should withdraw from the markets where there is information asymmetry, and as a result, we will see less liquid and ineffective capital markets; therefore, one of the ways to create an efficient capital market is to assure investors of low or even non-existence of information asymmetry in the capital market. earnings quality is raised when financial analysts determine how much reported earnings reflect it is a real profit maker. the general perception of investors about the concept of real profit is the profit from normal operations that can be repeated in future financial years and generate cash flows. the concept of profit quality refers to two useful features in decision-making and the relationship between profit quality and economic profit. so that the reported profit can help users in evaluating the performance and measuring the profitability of a company, and the beneficiaries and investors rely on the profit information should estimate their expected return, the quality of the information should be such that it enables the evaluation of the past performance and is effective in measuring the profitability and predicting the future activities. therefore, in addition to the fact that the reported profit figure is important for investors and affects their decisions, the feature of profit quality is also of special interest to investors as one of the dimensions of profit information. profit quality is a concept that has different aspects (kordestani and majdi, 2016). the amount of profit quality in this research is calculated using kong and sivaramakrishnan s model (nardi and da silva, 2018). in this research, we seek to find the relationship between information disclosure in accordance with accounting standards and profit quality in companies listed on the tehran stock exchange. therefore, according to the stated regression models, the conceptual model of this research according to the research conducted by nardi and da silva (2018) can be formulated as follows and the effect of each of the independent variables on the dependent variables of the research can be evaluated. also, giving importance to the literature on the subject in iran and its findings can be used by all managers and employees of companies admitted to the tehran stock exchange, capital market experts, shareholders, stock market activists, investors, researchers and scientific societies. which should be followed for future research related to the issue of the relationship of information disclosure in accordance with the accounting standards with the quality of profit.