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

Objectives: This study aims to examine the moderating role of time budget pressure in the relationship between professional commitment and underreporting of audit time. Methodology/Design/Approach: The research employs a descriptive-correlational design and is classified as a cross-sectional survey. Data were collected via a questionnaire. The statistical population comprises all employed auditors, with a sample size of 243 individuals. Hypotheses were tested using regression analysis with SPSS software version 22. Findings: The results reveal a significant negative relationship between professional commitment and underreporting of audit time. Additionally, time budget pressure moderates this relationship, influencing the extent to which professional commitment affects underreporting. Innovation: This study contributes to the auditing literature by highlighting the interactive effect of time budget pressure on the link between auditors’ professional commitment and their reporting behavior. The findings provide practical insights for audit firms seeking to manage audit quality and ethical practices under budget constraints.

Objectives: This study investigates the impact of sustainability reporting disclosure on the information content of earnings, considering the moderating role of market competition. By examining this relationship, the research aims to highlight how market competition can influence and potentially enhance the effect of sustainability reporting disclosure on the informational value of earnings. 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 146 firms were selected using the systematic elimination sampling method. The study covers the period from 2014 to 2023. The information content of earnings was measured based on stock return variations, while sustainability reporting disclosure was assessed using a disclosure checklist. The research hypotheses were tested using multiple linear regression analysis based on panel data. Findings: The results indicate a positive and significant relationship between sustainability reporting disclosure and the information content of earnings. Additionally, market competition moderates this relationship by reinforcing the positive impact of sustainability disclosure on earnings informativeness. Innovation: This study contributes to the literature by providing empirical evidence on the interplay between sustainability reporting, market competition, and the information content of earnings in an emerging market context. The findings offer valuable insights for firms, investors, and policymakers seeking to enhance the transparency and informational value of financial reporting through improved sustainability disclosure and fostering healthy market competition.

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 investigates the effect of financial risk reporting on stock returns, with a focus on the moderating role of product market competition among firms listed on the Tehran Stock Exchange. It aims to demonstrate how competitive pressure can enhance voluntary disclosure and improve investor confidence in financial information. Methodology/Design/Approach: The research employs a causal-correlational design. A sample of 120 firms was selected from listed firms using the systematic elimination method. The study covers the period from 2015 to 2019. Financial risk reporting was assessed through content analysis of annual reports, while product market competition was measured using industry-based concentration ratios. Hypotheses were tested using multivariate regression models. Findings: The findings indicate that product market competition significantly increases the extent of financial risk disclosure. Furthermore, financial risk reporting has a significant positive effect on stock returns. Importantly, product market competition also moderates the relationship between financial risk reporting and stock returns, strengthening the impact of disclosure on market performance. Innovation: This study contributes to the literature on voluntary disclosure by highlighting the strategic role of product market competition in shaping firms’ disclosure behavior and its implications for stock returns. It provides empirical evidence from an emerging market context, emphasizing the value of transparency under competitive pressure.

Objectives: This research aims to investigate the impact of working capital management on the profitability of firms, emphasizing the moderating role of defensive and offensive business strategies. Effective management of working capital is essential for the survival of firms, as it reflects the efficient use of short-term capital and serves as a crucial measure of liquidity. Methodology/Design/Approach: This applied study employs a causal correlational methodology (post-event). The statistical population comprises all firms listed on the Tehran Stock Exchange. Due to specific constraints, a total of 135 firms were selected through systematic elimination sampling and analyzed over a ten-year period from 2014 to 2023. Finding: The results indicate that aggressive business strategies significantly moderate the relationship between working capital management and firm profitability, whereas defensive strategies do not exhibit a notable effect on this relationship. Innovation: This research contributes to the understanding of how business strategies influence the relationship between working capital management and profitability. It provides actionable recommendations for firms to adopt aggressive strategies to enhance overall performance. Furthermore, given the unstable economic environment in the country, it is suggested that firms develop strategic plans to improve their responsiveness to threats and capitalize on emerging opportunities. Keywords: Working Capital Management, Profitability, Defensive and Offensive Business Strategy.

Objectives: Market indices are essential indicators of overall market performance, yet the geographic distribution of firms may significantly influence market behavior. This study investigates the relationship between firm location and stock market indices to uncover how regional dispersion impacts overall market performance. Methodology/Design/Approach: The study adopts a descriptive-survey design complemented by analytical methods. Geographic Information Systems (GIS) and relevant APIs were utilized to gather detailed data on company locations. Hypotheses were tested using regression analysis and fixed effects models, with additional correlation assessments to examine the interplay between firm locations and stock market performance. Findings: The empirical results demonstrate a negative regression coefficient between firm geographic location and the stock market index. Specifically, each positive unit change in geographic location is associated with a decrease of approximately 93.297 units in the overall index. Moreover, if all firms were hypothetically concentrated in a single geographic region, the index would be projected at 12,235. These findings suggest that relocating firms from higher to lower geographic regions could reduce the overall stock market index. Innovation: This study offers original insights into the spatial dynamics of stock market behavior by highlighting the significant influence of geographic distribution on overall market indices. It contributes to a nuanced understanding of how regional clustering or dispersion of firms may shape financial market outcomes.