Tehran: Mehdi Faraji with the Cooperation of Iran Audit OrganizationPublic Sector Accounting and Budgeting2717-31355420250120The effect artificial intelligence in improving the effectiveness of accounting information systems(Case study: Municipalities of Tehran province)The effect artificial intelligence in improving the effectiveness of accounting information systems(Case study: Municipalities of Tehran province)12220863310.22034/psab.2025.208633FAYeganehEskandarzadehDepartment of Accounting, Rasam Higher Education Institute, Karaj, IranPayamSalimiDepartment of Accounting, Rasam Higher Education Institute, Karaj, Iran0000-0002-8716-2752HamidHaghighatDepartment of Accounting, Rasam Higher Education Institute, Karaj, IranJournal Article20240817The main objective of this study is to investigate the impact of artificial intelligence on improving the effectiveness of accounting information systems(Case Study: Municipalities of Tehran Province).The research method employed in this study is quantitative, and data was collected through a field approach using a questionnaire. The reliability of the questionnaire was assessed using Cronbach's alpha test. The questionnaire was distributed among 22 municipalities in Tehran Province in the year 2024, 250 valid questionnaires were received. The data were analyzed using SPSS version 26. For hypothesis testing, regression analysis was utilized The findings of the research indicate that artificial intelligence enhances the efficiency of accounting information systems by improving the accuracy and speed of data processing. It facilitates a focus on strategic goals through the automation of repetitive tasks. Additionally, this technology reduces human errors, providing auditors with accurate and timely data.The main objective of this study is to investigate the impact of artificial intelligence on improving the effectiveness of accounting information systems(Case Study: Municipalities of Tehran Province).The research method employed in this study is quantitative, and data was collected through a field approach using a questionnaire. The reliability of the questionnaire was assessed using Cronbach's alpha test. The questionnaire was distributed among 22 municipalities in Tehran Province in the year 2024, 250 valid questionnaires were received. The data were analyzed using SPSS version 26. For hypothesis testing, regression analysis was utilized The findings of the research indicate that artificial intelligence enhances the efficiency of accounting information systems by improving the accuracy and speed of data processing. It facilitates a focus on strategic goals through the automation of repetitive tasks. Additionally, this technology reduces human errors, providing auditors with accurate and timely data.https://www.psabjournal.ir/article_208633_1fa7cc017345f90c87592730036073c6.pdfTehran: Mehdi Faraji with the Cooperation of Iran Audit OrganizationPublic Sector Accounting and Budgeting2717-31355420250120The effect of corporate governance structure on social responsibility disclosure dimensionsThe effect of corporate governance structure on social responsibility disclosure dimensions234920955310.22034/psab.2025.209553FAVahidOskouAssistant Professor of Accounting, Department of Administrative and Economic, Faculty of Humanities, Gonbad Kavous University, Iran0000-0002-8028-5856RezaDaghaniPhd of accounting, TMU and a board member of IAEEMajidMoradi2- Assistant Professor of Accounting Department, Islamic Azad University, Saveh Branch, Iran0000-0002-4844-487XJournal Article20240906Corporate social responsibility (CSR) disclosures not only influence a company's performance, but also indicate the level of trust in the company by a wide range of stakeholders. In this context. The purpose of this study is to test the relationship between corporative governance structures in corporate social responsibility disclosure in the Iranian capital market. Therefore, using 126 listed firms from 2018 to 2022 and applying structural equation modeling and multiple regression models in three levels of CSR disclosure, the results showed that auditor size has a positive impact on corporate social responsibility disclosure, especially on disclosure of environmental aspects. Board size also had a significant impact on corporate social responsibility disclosures, especially the disclosure of environmental and social disclosure aspects. Furthermore, there is no evidence regarding the impact of the presence of women and the proportion of non-executive directors in board composition on the level of corporate social responsibility disclosureCorporate social responsibility (CSR) disclosures not only influence a company's performance, but also indicate the level of trust in the company by a wide range of stakeholders. In this context. The purpose of this study is to test the relationship between corporative governance structures in corporate social responsibility disclosure in the Iranian capital market. Therefore, using 126 listed firms from 2018 to 2022 and applying structural equation modeling and multiple regression models in three levels of CSR disclosure, the results showed that auditor size has a positive impact on corporate social responsibility disclosure, especially on disclosure of environmental aspects. Board size also had a significant impact on corporate social responsibility disclosures, especially the disclosure of environmental and social disclosure aspects. Furthermore, there is no evidence regarding the impact of the presence of women and the proportion of non-executive directors in board composition on the level of corporate social responsibility disclosurehttps://www.psabjournal.ir/article_209553_040495460bbfd23861e1fa270de9d92b.pdfTehran: Mehdi Faraji with the Cooperation of Iran Audit OrganizationPublic Sector Accounting and Budgeting2717-31355420250120Acceptance and application of the international financial reporting standard number 9 and the quality of banks' reportingAcceptance and application of the international financial reporting standard number 9 and the quality of banks' reporting507320975910.22034/psab.2025.209759FAAmirMohammadHeidariDepartment of Accounting, Faculty of Humanities and Social Sciences, University of Kurdistan, Sanandaj, Iran.PeymanAminiDepartment of Accounting, Faculty of Humanities and Social Sciences, University of Kurdistan, Sanandaj, Iran.MohammadNazaripourAccounting Department, Hazrat_e Masoumeh University (HMU), Qom, IranDariushAkhtarshenasDepartment of Accounting, Faculty of Humanities and Social Sciences, University of Kurdistan, Sanandaj, IranJournal Article20240816This study examines the impact of the adoption and application of the International Financial Reporting Standard No. 9 on the quality of banking reporting. Descriptive-analytical research method is a survey type used to collect data from a questionnaire in 1401. The statistical community consisted of senior managers, board members, operating boards and senior experts of banks and financial and credit institutions, auditors and university professors. The Kolmogorov-Smirnov test and parametric tests were used. The results of the study showed that the adoption and application of the International Financial Reporting Standard No. 9 increases the quality of identification and measurement of transactions, the quality of identification and measurement of assets and liabilities, the quality of presentation and disclosure of financial statement components and the quality characteristics of accounting information in banks.This study examines the impact of the adoption and application of the International Financial Reporting Standard No. 9 on the quality of banking reporting. Descriptive-analytical research method is a survey type used to collect data from a questionnaire in 1401. The statistical community consisted of senior managers, board members, operating boards and senior experts of banks and financial and credit institutions, auditors and university professors. The Kolmogorov-Smirnov test and parametric tests were used. The results of the study showed that the adoption and application of the International Financial Reporting Standard No. 9 increases the quality of identification and measurement of transactions, the quality of identification and measurement of assets and liabilities, the quality of presentation and disclosure of financial statement components and the quality characteristics of accounting information in banks.https://www.psabjournal.ir/article_209759_e05b5eed5a97747e179c209179485c07.pdfTehran: Mehdi Faraji with the Cooperation of Iran Audit OrganizationPublic Sector Accounting and Budgeting2717-31355420250120Analyzing the impact of public sector accounting, corporate governance, and audit quality on banks' financial performance before and after COVID-19: An artificial intelligence approachAnalyzing the impact of public sector accounting, corporate governance, and audit quality on banks' financial performance before and after COVID-19: An artificial intelligence approach7410920976110.22034/psab.2025.209761FASuhailahAhmed HusseinPhD, Department of Financial Management, Faculty of Economics and Management, Urmia University, Urmia, IranAkbarZavari RezaiAssistant Professor, Department of Accounting, Faculty of Economics and Management, Urmia University, Urmia, IranAliAshtabAssistant Professor, Department of Accounting, Faculty of Economics and Management, Urmia University, Urmia, IranJournal Article20240824This study investigates the effect of financial crisis, public sector accounting, corporate governance mechanism and audit quality on the financial performance of Iranian banks listed on the Tehran Stock Exchange for two time periods before the financial crisis and during the financial crisis for 22 banks using the intelligence research method. Artificially paid. The results show that during the financial crisis, the importance and impact of the examined variables on the financial performance of banks increases significantly. Public sector accounting standards (IPSAS) with an increase of 21%, audit quality (AQ) with an increase of 29% and corporate governance mechanism (CG) with an increase of 14% in influencing financial performance indicators, a key role in improving and maintaining the financial performance of banks in the conditions They play a critical role. Also, the prediction accuracy of machine learning models has increased by 9% during the crisis. These findings highlight the importance of paying special attention to financial transparency, audit quality and corporate governance structures in risk management and improving the financial performance of banks, especially in crisis situations. Based on these results, policy proposals including strengthening and comprehensive implementation of IPSAS, improving audit quality and strengthening corporate governance mechanisms in banks have been presented. Therefore; These findings highlight the importance of paying special attention to financial transparency, audit quality and corporate governance structures in risk management and improving the financial performance of banks, especially in crisis situations.This study investigates the effect of financial crisis, public sector accounting, corporate governance mechanism and audit quality on the financial performance of Iranian banks listed on the Tehran Stock Exchange for two time periods before the financial crisis and during the financial crisis for 22 banks using the intelligence research method. Artificially paid. The results show that during the financial crisis, the importance and impact of the examined variables on the financial performance of banks increases significantly. Public sector accounting standards (IPSAS) with an increase of 21%, audit quality (AQ) with an increase of 29% and corporate governance mechanism (CG) with an increase of 14% in influencing financial performance indicators, a key role in improving and maintaining the financial performance of banks in the conditions They play a critical role. Also, the prediction accuracy of machine learning models has increased by 9% during the crisis. These findings highlight the importance of paying special attention to financial transparency, audit quality and corporate governance structures in risk management and improving the financial performance of banks, especially in crisis situations. Based on these results, policy proposals including strengthening and comprehensive implementation of IPSAS, improving audit quality and strengthening corporate governance mechanisms in banks have been presented. Therefore; These findings highlight the importance of paying special attention to financial transparency, audit quality and corporate governance structures in risk management and improving the financial performance of banks, especially in crisis situations.https://www.psabjournal.ir/article_209761_c0c2ff818bb637bde6223a4cd632131c.pdfTehran: Mehdi Faraji with the Cooperation of Iran Audit OrganizationPublic Sector Accounting and Budgeting2717-31355420250120Budget transparency and financial sustainabilityBudget transparency and financial sustainability11013721289210.22034/psab.2025.212892FAAli AsgharTorabiDepartment of Accounting, Payam Noor University, Tehran, Iran0009-0001-8781-8782Journal Article20241029Transparency in the budget is one of the basic components of good governance, which helps to increase the accountability and participation of citizens in the government's financial decisions. Budget transparency not only promotes public trust and reduces corruption, but can also help improve the financial sustainability of the government. Therefore, with this assumption, the present study investigated the relationship between budget transparency and financial stability using international data. This research was conducted in the economic environment of selected Asian and European countries, where the dependent variable is the Open Budget Index (OBI) published by the International Budget Partnership Organization (IBP) and the explanatory variables were various indicators of financial stability. To achieve the goals of the research, the information of the selected countries of Asia (15 observations) and Europe (15 observations) during the years 2011 to 2022 were analyzed through multiple regression. The findings showed that the open budget index, which expresses the transparency of the budget at the level of countries, significantly increases the level of financial stability in both the economic environments of Asia and Europe. Also, the results of the Fisher test showed that there is a significant difference between the relationship between the open budget index and financial stability in both economic environments, and the effect of the open budget index and financial stability is stronger in Europe than in Asia. Based on these findings and considering the importance of transparency in the budget, it is suggested that more measures be taken in the field of financial policy reforms and the creation of appropriate mechanisms for popular supervision of financial activities. These measures can significantly improve financial stability and help countries manage financial and economic management in a more sustainable way.Transparency in the budget is one of the basic components of good governance, which helps to increase the accountability and participation of citizens in the government's financial decisions. Budget transparency not only promotes public trust and reduces corruption, but can also help improve the financial sustainability of the government. Therefore, with this assumption, the present study investigated the relationship between budget transparency and financial stability using international data. This research was conducted in the economic environment of selected Asian and European countries, where the dependent variable is the Open Budget Index (OBI) published by the International Budget Partnership Organization (IBP) and the explanatory variables were various indicators of financial stability. To achieve the goals of the research, the information of the selected countries of Asia (15 observations) and Europe (15 observations) during the years 2011 to 2022 were analyzed through multiple regression. The findings showed that the open budget index, which expresses the transparency of the budget at the level of countries, significantly increases the level of financial stability in both the economic environments of Asia and Europe. Also, the results of the Fisher test showed that there is a significant difference between the relationship between the open budget index and financial stability in both economic environments, and the effect of the open budget index and financial stability is stronger in Europe than in Asia. Based on these findings and considering the importance of transparency in the budget, it is suggested that more measures be taken in the field of financial policy reforms and the creation of appropriate mechanisms for popular supervision of financial activities. These measures can significantly improve financial stability and help countries manage financial and economic management in a more sustainable way.https://www.psabjournal.ir/article_212892_23b1c28a937708f3ee8197d849bbe774.pdfTehran: Mehdi Faraji with the Cooperation of Iran Audit OrganizationPublic Sector Accounting and Budgeting2717-31355420250120Earnings per share prediction and actual earnings management using optimal valuation of operating assetsEarnings per share prediction and actual earnings management using optimal valuation of operating assets13816421390710.22034/psab.2025.213907FARezaTaheri HaftasiabiMaster's degree graduate, Urmia University, Faculty of Economics and Management, Department of Economics, Urmia, Iran0009-0006-6560-1298AmenehNaderiInstructor, Urmia University, Faculty of Economics and Management, Department of Economics, Urmia, IranJournal Article20241119The purpose of this study is to investigate the relationship between the predicted and actual earnings per share overstating net operating assets in the petrochemical industry listed in the Iranian stock exchange. This study examines the conditions under which balance sheet inflation restricts the use of discretionary accruals for additional earnings management. In this study, using the logit regression method, 680 observations of 40 Iranian listed petrochemical companies from 2006 to 2023 were examined. The results show that there is a positive and significant relationship between the downward forecast earnings per share and the overvaluation of net operating assets. In addition, a positive and significant relationship was found between actual earnings management and the overstatement of net operating assets. These results suggest that when firms are subject to restrictions on the use of discretionary accruals, the likelihood of actual earnings management and downward earnings guidance increases to avoid the reporting of unexpected negative earnings.The purpose of this study is to investigate the relationship between the predicted and actual earnings per share overstating net operating assets in the petrochemical industry listed in the Iranian stock exchange. This study examines the conditions under which balance sheet inflation restricts the use of discretionary accruals for additional earnings management. In this study, using the logit regression method, 680 observations of 40 Iranian listed petrochemical companies from 2006 to 2023 were examined. The results show that there is a positive and significant relationship between the downward forecast earnings per share and the overvaluation of net operating assets. In addition, a positive and significant relationship was found between actual earnings management and the overstatement of net operating assets. These results suggest that when firms are subject to restrictions on the use of discretionary accruals, the likelihood of actual earnings management and downward earnings guidance increases to avoid the reporting of unexpected negative earnings.https://www.psabjournal.ir/article_213907_431efba9993317466437fb448de32c4f.pdf