Journal of Emerging Technologies in Accounting, Auditing and Finance (JETAAF)

Objectives: This study examines the impact of cost stickiness on financial reporting quality, considering the moderating role of financial constraints. By investigating this relationship, the research aims to highlight how financial constraints can exacerbate the adverse effects of cost stickiness on financial reporting quality. Methodology/Design/Approach: The study employs a causal-correlational research design. The statistical population consists of firms listed on the Tehran Stock Exchange, from which 131 companies were selected using the systematic elimination sampling method. The study covers the period from 2014 to 2023. Financial reporting quality was measured using the modified Jones model, cost stickiness was assessed based on operating costs, and financial constraints were evaluated using the Kaplan and Zingales model. The research hypotheses were tested using multivariate regression analysis. Findings: The results indicate that cost stickiness negatively affects financial reporting quality. While financial constraints alone do not significantly impact financial reporting quality, their interaction with cost stickiness intensifies the negative effect. In other words, financial constraints amplify the adverse relationship between cost stickiness and financial reporting quality. Innovation: This study contributes to the literature by providing empirical evidence on the interplay between cost stickiness, financial constraints, and financial reporting quality in an emerging market context. The findings offer valuable insights for firms seeking to enhance financial reporting transparency by managing cost behavior and financial constraints effectively.

Objectives: This research aims to investigate the relationship between family firms and working capital management. Working capital management involves the management of current assets and liabilities to achieve a balance that maximizes shareholder returns on investments. Methodology/Design/Approach: This applied study employs a causal correlational methodology. The statistical population consists of all firms listed on the Tehran Stock Exchange. Using systematic elimination sampling, 136 firms were selected as the research sample and analyzed over a ten-year period from 2014 to 2023. Findings: The results indicate an inverse relationship between family firms and the cash conversion cycle. Additionally, there is a direct relationship between family firms and the period for collecting receivables. Furthermore, a direct relationship exists between family firms and the inventory turnover period, while an inverse relationship is observed between family firms and the period for debt repayment. Innovation: This research contributes to the existing literature by providing insights into how family ownership influences working capital management practices. It highlights the unique dynamics of family firms in managing their operating cycles compared to non-family firms, offering practical implications for stakeholders in understanding how ownership structure can affect financial performance.

Objectives: This study examines the impact of board structure on stock returns and earnings management, considering the moderating role of information technology (IT) governance in companies listed on the Tehran Stock Exchange. By exploring these relationships, the research aims to provide insights into how corporate governance mechanisms and IT governance influence financial performance and reporting quality. Methodology/Design/Approach: The research is applied in nature and follows a correlational-descriptive methodology. The statistical population consists of firms listed on the Tehran Stock Exchange, with a research sample of 110 companies observed over eight years from 2015 to 2022. Multivariate regression analysis with panel data was conducted using Eviews software to test the research hypotheses. Findings: The results indicate a significant relationship between board independence and stock returns, as well as between board size and stock returns. IT governance moderates these relationships, strengthening the positive effect of board independence on stock returns while intensifying the negative effect of board size on stock returns. Additionally, board independence has a significant positive effect on earnings management, whereas board size has a significant negative effect. IT governance also moderates the relationship between board structure and earnings management, influencing the extent to which board characteristics impact financial reporting practices. Innovation: This research contributes to the literature by integrating IT governance into corporate governance studies, highlighting its moderating effect on the relationship between board structure, stock returns, and earnings management. The findings provide valuable implications for managers, investors, and regulators, emphasizing the importance of board composition and IT governance in evaluating corporate performance and making informed investment decisions.

Objectives: This study examines the impact of cost stickiness and product market competition on companies' competitive business strategies. By analyzing these relationships, the research aims to provide insights into how market dynamics and cost behavior influence strategic decision-making. Methodology/Design/Approach: The study is applied in nature and follows a causal-correlational methodology. The statistical population consists of firms listed on the Tehran Stock Exchange, from which 130 companies were selected using the systematic elimination sampling method. The research covers eight years from 2016 to 2023. The hypotheses were tested using three statistical models to assess the relationships between cost stickiness, market competition, and business strategy. Findings: The results indicate an inverse relationship between product market competition and competitive business strategy, suggesting that firms in highly competitive industries tend to adopt defensive strategies. However, no significant relationship was found between cost stickiness and competitive business strategy. Additionally, the interaction between cost stickiness and product market competition does not significantly influence firms' strategic choices. Innovation: This study contributes to the literature by exploring the interplay between cost behavior, market competition, and strategic decision-making in emerging markets. The findings offer valuable implications for managers and policymakers in shaping business strategies based on market conditions and cost structures.

Abstract Objectives: Given the growing demands of internal and external stakeholders and the strategic importance of corporate sustainability, sustainability management accounting (SMA) has gained increasing global attention. This study examines the necessity of integrating SMA concepts and methods into management accounting textbooks to equip future management accountants with the required competencies. Methodology/Design/Approach: The study analyzes the extent to which sustainability topics are covered in management accounting textbooks, highlighting gaps and areas for improvement. It evaluates key sustainability concepts, legal requirements, standards, and the integration of sustainability performance indicators within management accounting frameworks such as the balanced scorecard. Findings: The analysis reveals that while textbooks provide basic coverage of sustainability concepts, legal frameworks, and environmental aspects, they largely overlook critical areas such as sustainability planning, control mechanisms, and internal sustainability reporting. These omissions limit the ability of management accountants to support corporate sustainability performance. Addressing these gaps requires a structured revision of accounting curricula based on expert recommendations. Innovation: This study emphasizes the need for fundamental curriculum revisions to incorporate sustainability issues into management accounting education. It calls on educators and policymakers to enhance textbook content to ensure that future accountants develop the necessary SMA competencies. The findings offer constructive recommendations for overcoming obstacles to integrating sustainability into accounting education.

Objectives: The purpose of this research is to investigate the impact of the company's management system, which is measured using the characteristics of the board of directors and the audit committee, as well as the corporate ownership structure, on the earnings management of business units. Design/methodology/approach: For this purpose, the information of 167 companies admitted to the Tehran Stock Exchange during a period of 10 years from 2013 to 2022 was evaluated using the linear regression method.Results: The results indicate that among the characteristics of the board of directors, the size of the board of directors has an inverse effect and the tenure of the CEO has a direct and significant effect on earnings management, however, the influence of the independence of the board of directors and the dual role of the CEO have not been confirmed. Also, among the characteristics of the audit committee, the expertise of the audit committee has had an inverse and significant effect on earnings management, and no relationship was observed between the size and independence of the audit committee. Finally, the results showed that among the indicators of ownership structure, only institutional ownership had a direct and significant effect on earnings management, and the effect of ownership concentration and managerial ownership was not confirmed either.Innovation: In general, the results of this study provide more support for the theoretical view that corporate governance mechanisms and the company's management system can act as an effective tool to monitor management in the financial accounting process