Mohsen Khotanlou | Bu-Ali Sina University (original) (raw)

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Papers by Mohsen Khotanlou

Research paper thumbnail of A corporate risk assessment and reporting model in emerging economies

Journal of Applied Accounting Research

PurposeThe growing business complexity has caused many risks (e.g. operational, financial, reputa... more PurposeThe growing business complexity has caused many risks (e.g. operational, financial, reputational, cybersecurity, regulatory and compliance) that threaten companies' sustainability and have received attention from regulators, investors, and businesses. The authors present a model for assessing and reporting corporate risk by examining the indicators underlying corporate risk reporting.Design/methodology/approachA thorough review of the literature and semi-structured interviews with experts were conducted and the fuzzy Delphi technique was used to obtain consensus and screening of risks. The relationships between these risk indicators were recognized, weighted and prioritized by employing a hybrid Decision Making Trial and Evaluation Laboratory Model (DEMATEL) method integrated with Analytic Network Process (ANP) (DEMATEL-ANP [DANP]) approach. Finally, using the Iranian setting of corporate risk reporting, a model was developed to calculate the risk-reporting scores.Finding...

Research paper thumbnail of The impact of E-Banking developments on operating costs in Bank branches

This study aims to examine the effects of E-Banking on the reduction of the operating costs in Ba... more This study aims to examine the effects of E-Banking on the reduction of the operating costs in Bank branches. All 850 employees working in Melli Bank branches are statistic sample of this research. In this study the data was collected by a researcher designed questionnaire distributing among 206 employees working in branches which were selected randomly by using classified sampling method. Statistic software SPSS has been used to analyze gathered data related to the years 2008, 2009, 2010, 2011, 2012, 2013. Results of this research showed that the installation of ATMs has a positive effect on the decrease of the operating expenses.

Research paper thumbnail of Board of Directors' Characteristics and the Stock Return Evidence from Tehran Stock Exchange (TSE)

This study aims at finding a relationship between the board of directors' characteristics and... more This study aims at finding a relationship between the board of directors' characteristics and the stock return. The characteristics of the directors which are assumed as the independent variable in this study are of five factors; autonomy, number of members, financial knowledge, the number of meeting the board of directors held and the duality of the managing director's obligation has also been added to the list so that the stock return can be considered as the dependent variable. The research hypotheses are based on the existence of a direct relationship between the boards of director's characteristics and the stock return. The statistical sample of the research consists of 65 companies chosen from among the body of corporate companies listed in Tehran Stock Exchange (TSE) during the years of 2009 to 2013.The statistics used to test the hypotheses are t-test and ANOVA. The findings of the study show that the boards of directors have not performed their duties efficiently so as to increase the profitability of the agency. Thus they do not exert significant effects on the stock return of the companies.

Research paper thumbnail of The Impact of Intellectual Capital Changes on Profit Quality Indexes: Evidence from Tehran Stock Exchange (TSE)

SSRN Electronic Journal, 2012

Research paper thumbnail of Comparative Study of the Tehran Stock Exchange (Tse) Companies'Rankings Based on Accounting Profitability Ratios and the Tse …

THE IRANIAN ACCOUNTING …, 2006

COMPARATIVE STUDY OF THE TEHRAN STOCK EXCHANGE (TSE) COMPANIES' RANKINGS BASED ON ACCOUNTING... more COMPARATIVE STUDY OF THE TEHRAN STOCK EXCHANGE (TSE) COMPANIES' RANKINGS BASED ON ACCOUNTING PROFITABILITY RATIOS AND THE TSE EXCELLENCE INDICATORS ANVARI ROSTAMI ALI ASGHAR,KHOTANLOU M. Results of several researches ...

Research paper thumbnail of An Examination of the Relationship between "5s" and Organizational Commitment

SSRN Electronic Journal, 2013

Research paper thumbnail of Feasibility of the Alternative Three-Factor Model on the TSE

This study aims at examining and comparing the Fama-French three factor model with the Fama-Frenc... more This study aims at examining and comparing the Fama-French three factor model with the Fama-French four factor model based on using the asset growth factor which has been added to the Fama-French model of 1993 and proposed by Cooper et al. and Yao et a.l. The research population includes all the companies listed at Tehran Stock Exchange (TSE) between the years, 2000 up to 2009. The companies are supposed to be of the specifications determined by the research population. The findings of the research indicate that although the three factor model is applicable to Tehran Stock Exchange, the four factor model is of relative superiority. It also has a roughly greater strength in explicating the dispersion of the stock returns.

Research paper thumbnail of A deep learning-based SEM-ANN analysis of the impact of AI-based audit services on client trust

Purpose-The advent of technology has propelled audit firms to incorporate AI-based audit services... more Purpose-The advent of technology has propelled audit firms to incorporate AI-based audit services, bringing the relationship between audit clients and firms into sharper focus. Nonetheless, the understanding of how AI-based audit services affect this relationship remains sparse. This study strives to probe how an audit client's satisfaction with AI-based audit services influences their trust in audit firms. Identifying the variables affecting this trust, the research aspires to gain a deeper comprehension of the implications of AI-based audit services on the auditor-client relationship, ultimately aiming to boost client satisfaction and cultivate trust. Design/methodology/approach-A conceptual framework has been devised, grounded in the client-company relationship model, to delineate the relationship between perceived quality, perceived value, attitude and satisfaction with AI-based audit services and their subsequent impact on trust in audit firms. The research entailed an empirical investigation employing Facebook ads, gathering 288 valid responses for evaluation. The structural equation method, utilized in conjunction with SPSS and Amos statistical applications, verified the reliability and overarching structure of the scales employed to measure these elements. A hybrid multi-analytical technique of structural equation modeling and artificial neural networks (SEM-ANN) was deployed to empirically validate the collated data. Findings-The research unveiled a significant and positive relationship between perceived value and client satisfaction, trust and attitude towards AI-based audit services, along with the link between perceived quality and client satisfaction. The findings suggest that a favorable attitude and perceived quality of AI-based audit services could enhance satisfaction, subsequently augmenting perceived value and client trust. By focusing on the delivery of superior-quality services that fulfill clients' value expectations, firms may amplify client satisfaction and trust. Research limitations/implications-Further inquiries are required to appraise the influence of advanced technology adoption within audit firms on client trust-building mechanisms. Moreover, an understanding of why the impact of perceived quality on perceived value proves ineffectual in the context of audit client trust-building warrants further exploration. In interpreting the findings of this study, one should consider the inherent limitations of the empirical analysis, inclusive of the utilization of Facebook ads as a data-gathering tool. Practical implications-The research yielded insightful theoretical and practical implications that can bolster audit clients' trust in audit firms amid technological advancements within the audit landscape. The results imply that audit firms should contemplate implementing trust-building mechanisms by creating value and influencing clients' stance towards AI-based audit services to establish trust, particularly when vying with competing firms. As technological evolutions impinge on trustworthiness, audit firms must prioritize clients' perceived value and satisfaction. Originality/value-To the researcher's best knowledge, no previous study has scrutinized the impact of satisfaction with AI-based audit services on cultivating audit client trust in audit firms, in contrast to past research that has focused on the auditors' trust in the audit client. To bridge these gaps, this study employs a comprehensive and integrative theoretical model.

Research paper thumbnail of Stock Market Calendar Anomalies: Evidence from Tehran Stock Exchange (TSE)

SSRN Electronic Journal, 2013

Research paper thumbnail of The Impact of Professional Ethics on Financial Reporting Quality

SSRN Electronic Journal, 2012

Research paper thumbnail of New Approach to Teaching of Ethics in Accounting 'Introducing Islamic Ethics into Accounting Education

SSRN Electronic Journal, 2012

Research paper thumbnail of The Impact of Moral Intelligence on Accountants' Job Performance

This study intends to introduce a new dimension of moral personality and the importance of presen... more This study intends to introduce a new dimension of moral personality and the importance of presence of the morality in accounting profession and aims to examine the impact of moral intelligence on accountants' job performance. The statistical population in this study includes 175 accountants working in the limited partnership and limited liability partnership companies rendering agricultural and industrial services in Hamedan province in Iran. Using Krejcie and Morgan's (1970) table for determining sample size, the researcher randomly selected 120 accountants as the statistical sample who were asked to rate a 40-item questionnaire designed and distributed to study the level of accountants' moral intelligence involving integrity, responsibility, compassion and forgiveness introduced by Lennick & Kiel (2005) and job performance questionnaire designed by Paterson (1990). Cronbach's alpha coefficients of the questionnaires for moral intelligence and job performance were equal to 0/86 and 0/84 respectively. The results of the study show that the existence of moral intelligence characteristics in accounting can give rise and promotion to the accountants' integrity and responsibility and lead to the ethical thinking and decision making which, in turn, contributes to a better job performance. Our findings thus supported our hypothesis and confirmed the impact of moral intelligence on accountants' job performance. Therefore, this study emphasizes that it is critically important for accounting students to learn the moral and ethical principles and these issues must be repeated periodically and continuously in academic and working environments.

Research paper thumbnail of An Investigation into the Relationship between Audit Committee and Audit Quality

The research aims at the examination of the relationship between audit committee and audit qualit... more The research aims at the examination of the relationship between audit committee and audit quality. The present research is a descriptive survey focusing on correlation relationships. The independent variable intended in this study has been audit committee and the focus of the study is mainly on the impacts of this variable on audit quality. The statistical population in this study includes 1146 Official Accountants. Using simple-random sampling to determine the sample size, 94 persons were selected as the statistical sample. The results revealed a statistically significant relationship between audit committee and audit quality. The findings also showed that the audit committee can be promoted the effectiveness of the independent auditors, internal auditors, internal controls, disclosure of the financial statements and the amelioration of the auditing reports.

Research paper thumbnail of A corporate risk assessment and reporting model in emerging economies

Journal of Applied Accounting Research

PurposeThe growing business complexity has caused many risks (e.g. operational, financial, reputa... more PurposeThe growing business complexity has caused many risks (e.g. operational, financial, reputational, cybersecurity, regulatory and compliance) that threaten companies' sustainability and have received attention from regulators, investors, and businesses. The authors present a model for assessing and reporting corporate risk by examining the indicators underlying corporate risk reporting.Design/methodology/approachA thorough review of the literature and semi-structured interviews with experts were conducted and the fuzzy Delphi technique was used to obtain consensus and screening of risks. The relationships between these risk indicators were recognized, weighted and prioritized by employing a hybrid Decision Making Trial and Evaluation Laboratory Model (DEMATEL) method integrated with Analytic Network Process (ANP) (DEMATEL-ANP [DANP]) approach. Finally, using the Iranian setting of corporate risk reporting, a model was developed to calculate the risk-reporting scores.Finding...

Research paper thumbnail of The impact of E-Banking developments on operating costs in Bank branches

This study aims to examine the effects of E-Banking on the reduction of the operating costs in Ba... more This study aims to examine the effects of E-Banking on the reduction of the operating costs in Bank branches. All 850 employees working in Melli Bank branches are statistic sample of this research. In this study the data was collected by a researcher designed questionnaire distributing among 206 employees working in branches which were selected randomly by using classified sampling method. Statistic software SPSS has been used to analyze gathered data related to the years 2008, 2009, 2010, 2011, 2012, 2013. Results of this research showed that the installation of ATMs has a positive effect on the decrease of the operating expenses.

Research paper thumbnail of Board of Directors' Characteristics and the Stock Return Evidence from Tehran Stock Exchange (TSE)

This study aims at finding a relationship between the board of directors' characteristics and... more This study aims at finding a relationship between the board of directors' characteristics and the stock return. The characteristics of the directors which are assumed as the independent variable in this study are of five factors; autonomy, number of members, financial knowledge, the number of meeting the board of directors held and the duality of the managing director's obligation has also been added to the list so that the stock return can be considered as the dependent variable. The research hypotheses are based on the existence of a direct relationship between the boards of director's characteristics and the stock return. The statistical sample of the research consists of 65 companies chosen from among the body of corporate companies listed in Tehran Stock Exchange (TSE) during the years of 2009 to 2013.The statistics used to test the hypotheses are t-test and ANOVA. The findings of the study show that the boards of directors have not performed their duties efficiently so as to increase the profitability of the agency. Thus they do not exert significant effects on the stock return of the companies.

Research paper thumbnail of The Impact of Intellectual Capital Changes on Profit Quality Indexes: Evidence from Tehran Stock Exchange (TSE)

SSRN Electronic Journal, 2012

Research paper thumbnail of Comparative Study of the Tehran Stock Exchange (Tse) Companies'Rankings Based on Accounting Profitability Ratios and the Tse …

THE IRANIAN ACCOUNTING …, 2006

COMPARATIVE STUDY OF THE TEHRAN STOCK EXCHANGE (TSE) COMPANIES' RANKINGS BASED ON ACCOUNTING... more COMPARATIVE STUDY OF THE TEHRAN STOCK EXCHANGE (TSE) COMPANIES' RANKINGS BASED ON ACCOUNTING PROFITABILITY RATIOS AND THE TSE EXCELLENCE INDICATORS ANVARI ROSTAMI ALI ASGHAR,KHOTANLOU M. Results of several researches ...

Research paper thumbnail of An Examination of the Relationship between "5s" and Organizational Commitment

SSRN Electronic Journal, 2013

Research paper thumbnail of Feasibility of the Alternative Three-Factor Model on the TSE

This study aims at examining and comparing the Fama-French three factor model with the Fama-Frenc... more This study aims at examining and comparing the Fama-French three factor model with the Fama-French four factor model based on using the asset growth factor which has been added to the Fama-French model of 1993 and proposed by Cooper et al. and Yao et a.l. The research population includes all the companies listed at Tehran Stock Exchange (TSE) between the years, 2000 up to 2009. The companies are supposed to be of the specifications determined by the research population. The findings of the research indicate that although the three factor model is applicable to Tehran Stock Exchange, the four factor model is of relative superiority. It also has a roughly greater strength in explicating the dispersion of the stock returns.

Research paper thumbnail of A deep learning-based SEM-ANN analysis of the impact of AI-based audit services on client trust

Purpose-The advent of technology has propelled audit firms to incorporate AI-based audit services... more Purpose-The advent of technology has propelled audit firms to incorporate AI-based audit services, bringing the relationship between audit clients and firms into sharper focus. Nonetheless, the understanding of how AI-based audit services affect this relationship remains sparse. This study strives to probe how an audit client's satisfaction with AI-based audit services influences their trust in audit firms. Identifying the variables affecting this trust, the research aspires to gain a deeper comprehension of the implications of AI-based audit services on the auditor-client relationship, ultimately aiming to boost client satisfaction and cultivate trust. Design/methodology/approach-A conceptual framework has been devised, grounded in the client-company relationship model, to delineate the relationship between perceived quality, perceived value, attitude and satisfaction with AI-based audit services and their subsequent impact on trust in audit firms. The research entailed an empirical investigation employing Facebook ads, gathering 288 valid responses for evaluation. The structural equation method, utilized in conjunction with SPSS and Amos statistical applications, verified the reliability and overarching structure of the scales employed to measure these elements. A hybrid multi-analytical technique of structural equation modeling and artificial neural networks (SEM-ANN) was deployed to empirically validate the collated data. Findings-The research unveiled a significant and positive relationship between perceived value and client satisfaction, trust and attitude towards AI-based audit services, along with the link between perceived quality and client satisfaction. The findings suggest that a favorable attitude and perceived quality of AI-based audit services could enhance satisfaction, subsequently augmenting perceived value and client trust. By focusing on the delivery of superior-quality services that fulfill clients' value expectations, firms may amplify client satisfaction and trust. Research limitations/implications-Further inquiries are required to appraise the influence of advanced technology adoption within audit firms on client trust-building mechanisms. Moreover, an understanding of why the impact of perceived quality on perceived value proves ineffectual in the context of audit client trust-building warrants further exploration. In interpreting the findings of this study, one should consider the inherent limitations of the empirical analysis, inclusive of the utilization of Facebook ads as a data-gathering tool. Practical implications-The research yielded insightful theoretical and practical implications that can bolster audit clients' trust in audit firms amid technological advancements within the audit landscape. The results imply that audit firms should contemplate implementing trust-building mechanisms by creating value and influencing clients' stance towards AI-based audit services to establish trust, particularly when vying with competing firms. As technological evolutions impinge on trustworthiness, audit firms must prioritize clients' perceived value and satisfaction. Originality/value-To the researcher's best knowledge, no previous study has scrutinized the impact of satisfaction with AI-based audit services on cultivating audit client trust in audit firms, in contrast to past research that has focused on the auditors' trust in the audit client. To bridge these gaps, this study employs a comprehensive and integrative theoretical model.

Research paper thumbnail of Stock Market Calendar Anomalies: Evidence from Tehran Stock Exchange (TSE)

SSRN Electronic Journal, 2013

Research paper thumbnail of The Impact of Professional Ethics on Financial Reporting Quality

SSRN Electronic Journal, 2012

Research paper thumbnail of New Approach to Teaching of Ethics in Accounting 'Introducing Islamic Ethics into Accounting Education

SSRN Electronic Journal, 2012

Research paper thumbnail of The Impact of Moral Intelligence on Accountants' Job Performance

This study intends to introduce a new dimension of moral personality and the importance of presen... more This study intends to introduce a new dimension of moral personality and the importance of presence of the morality in accounting profession and aims to examine the impact of moral intelligence on accountants' job performance. The statistical population in this study includes 175 accountants working in the limited partnership and limited liability partnership companies rendering agricultural and industrial services in Hamedan province in Iran. Using Krejcie and Morgan's (1970) table for determining sample size, the researcher randomly selected 120 accountants as the statistical sample who were asked to rate a 40-item questionnaire designed and distributed to study the level of accountants' moral intelligence involving integrity, responsibility, compassion and forgiveness introduced by Lennick & Kiel (2005) and job performance questionnaire designed by Paterson (1990). Cronbach's alpha coefficients of the questionnaires for moral intelligence and job performance were equal to 0/86 and 0/84 respectively. The results of the study show that the existence of moral intelligence characteristics in accounting can give rise and promotion to the accountants' integrity and responsibility and lead to the ethical thinking and decision making which, in turn, contributes to a better job performance. Our findings thus supported our hypothesis and confirmed the impact of moral intelligence on accountants' job performance. Therefore, this study emphasizes that it is critically important for accounting students to learn the moral and ethical principles and these issues must be repeated periodically and continuously in academic and working environments.

Research paper thumbnail of An Investigation into the Relationship between Audit Committee and Audit Quality

The research aims at the examination of the relationship between audit committee and audit qualit... more The research aims at the examination of the relationship between audit committee and audit quality. The present research is a descriptive survey focusing on correlation relationships. The independent variable intended in this study has been audit committee and the focus of the study is mainly on the impacts of this variable on audit quality. The statistical population in this study includes 1146 Official Accountants. Using simple-random sampling to determine the sample size, 94 persons were selected as the statistical sample. The results revealed a statistically significant relationship between audit committee and audit quality. The findings also showed that the audit committee can be promoted the effectiveness of the independent auditors, internal auditors, internal controls, disclosure of the financial statements and the amelioration of the auditing reports.