En
  • دکتری (1390)

    حسابداری

    دانشگاه تهران، ایران

  • کارشناسی‌ارشد (1384)

    حسابداری

    دانشگاه تهران، ایران

  • کارشناسی (1381)

    حسابداری

    دانشگاه تهران، ایران

  • حسابرسی
  • حسابرسی مدیریت

    اینجانب سحر سپاسی دانشیار گروه حسابداری دانشکده مدیریت و اقتصاد دانشگاه تربیت مدرس هستم. تدریس خود را از سال 1382 از دانشگاه های تهران و شهید بهشتی آغاز نمودم. در سال 1390 بصورت قراردادی همکاری آن را با دانشگاه تربیت مدرس آغاز نمودم و در سال 1392 مفتخر به هیأت علمی شدن در این دانشگاه در آمدم. حوزه های فعالیت اینجانب درس های بررسی موارد خاص، مباحث جاری در حسابداری و حسابرسی می باشد.

    ارتباط

    رزومه

    Modeling Financial Reporting Bias

    F Pasandidehfard, S Sepasi, H Etemadi
    Journal Papers , , {Pages }

    Abstract

    Exploring global retailers' corporate social responsibility performance

    Amir Rahdari, Benedict Sheehy, Habib Zaman Khan, Udo Braendle, Gadaf Rexhepi, Sahar Sepasi
    Journal PapersHeliyon , Volume 6 , Issue 8, 2020 August 1, {Pages e04644 }

    Abstract

    Retailers serve as the main interface between business and society. This study explores the Corporate Social Responsibility priorities and performance of the largest 23 global retailers. This set of global retailers, who have a major impact on society, were studied in terms of social, environmental and sustainability practices and strategy, and there performance was analysed and evaluated. The study uses a four-dimensional Social, Economic, Environmental, Supply Chain model for sustainability performance evaluation. We rely on data collected from annual reports, and find that global retailers have addressed the business-society interface in relatively balanced ways for the different dimensions of CSR. Further, our findings indicate that glo

    Applying a Meta-Synthesis Qualitative Approach to Identify and Investigate Factors Affecting Financial Reporting Bias

    Faezeh Pasandideh Fard, Sahar Sepasi
    Journal PapersValued and Behavioral Accountings Achievements , Volume 5 , Issue 9, 2020 August 10, {Pages 301-334 }

    Abstract

    One of the effective factors in reducing the reliability of reports and financial statements is the phenomenon of fraud and error which increases the risk and cost of business, decreases investor’s confidence and questions the integrity of accounting and auditing profession. The purpose of this study is to identify and investigate the factors affecting financial reporting bias. To this end, a qualitative research approach and meta-synthesis tools including seven steps have been carried out to systematically evaluate and analyze the findings of previous research. At the end, the data of 18 experts and professors were collected by a questionnaire in 2019 and using Shannon entropy quantitative method to determine the impact factor of identif

    A Contingency Model for the impact of board structure on earning quality: Structural Equation Modeling Approach

    Farshad Sabzalipour, Mohammad Ali Aghaei, Adel Azar, Sahar Sepasi
    Journal PapersEmpirical Research in Accounting , Volume 10 , Issue 3, 2020 September 22, {Pages 99-126 }

    Abstract

    The review of literature on the theoretical foundations of corporate governance suggests that agency theory has been the dominant theoretical framework in this context. Some scholars, claiming that this theory has paid little attention to organizational factors, have drawn attentions to the use of contingency theory in the study of corporate governance. In this regard, this study aims to provide a contingency model for the effect of the board structure on earnings quality. The sample includes 103 firms listed in Tehran Stock Exchange during the period from 2011 to 2016. The structural equation modeling approach and Smart PLS software have been used for modelling. The results show that competition, business strategy and firm size, as conting

    The changing prospects of corporate social responsibility in the decade of action: Do personal values matter?

    Sahar Sepasi, Gadaf Rexhepi, Amir Rahdari
    Journal PapersCorporate Social Responsibility and Environmental Management , 2020 October 14, {Pages }

    Abstract

    The aim of this study is to consider the role of personal values in shaping the prospects of corporate social responsibility (CSR) in the decade of action (2020–2030). Partial Least Squares was used to examine the research question. The study makes three contributions by examining Schwartz's theory in an international context, the prospects of social responsibility, and providing insights into the dynamics of values and social responsibility. The results placed corporate transparency and environmental protection as the emerging themes of CSR in the decade of action. The study found that values do not significantly explain the changes in the perception of CSR in the decade of action. The study furthers the research agenda on the prospects

    The Use of Environmental Management Accounting (EMA) for Identifying Environmental Costs

    Sahar Sepasi, Mohammad Javad Ramezani
    Journal PapersAccounting and Auditing Studies , Volume 9 , Issue 35, 2020 September 22, {Pages 37-48 }

    Abstract

    EMA, Environmental management accounting represents a combined approach that provides for the transition of data from financial accounting, cost accounting and mass balances to increase material efficiency, reduce environmental impacts and risks and reduce costs of environmental protection. EMA is performed by private or public corporations, but not by nations and has a financial as well as a physical component. The core focus of environmental management accounting is assessment of total annual environmental expenditure on emission treatment, disposal, environmental protection and management. In addition, and that is new and challenging for most companies, the material purchase value of all non-product output and its production costs are ad

    Applying a Meta-Synthesis Qualitative Approach to Identify and Investigate Factors Affecting Financial Reporting Bias

    Faezeh Pasandideh Fard, Sahar Sepasi
    Journal PapersValued and Behavioral Accountings Achievements , Volume 5 , Issue 9, 2020 August 10, {Pages 301-334 }

    Abstract

    One of the effective factors in reducing the reliability of reports and financial statements is the phenomenon of fraud and error which increases the risk and cost of business, decreases investor’s confidence and questions the integrity of accounting and auditing profession. The purpose of this study is to identify and investigate the factors affecting financial reporting bias. To this end, a qualitative research approach and meta-synthesis tools including seven steps have been carried out to systematically evaluate and analyze the findings of previous research. At the end, the data of 18 experts and professors were collected by a questionnaire in 2019 and using Shannon entropy quantitative method to determine the impact factor of identif

    A Contingency Model for Impact of Board Structure on Earning Quality: Structural Equation Modeling Approach

    F Sabzalipour, MA Aghaei, A Azar, S Sepasi
    Journal Papers , , {Pages }

    Abstract

    Comprehensive sustainability reporting in higher education institutions

    Sahar Sepasi, Udo Braendle, Amir Hossein Rahdari
    Journal PapersSocial Responsibility Journal , Volume 15 , Issue 2, 2019 April 1, {Pages 155-170 }

    Abstract

    Purpose The purpose of this study is to evaluate the comprehensiveness of sustainability reporting in higher education institutions. Design/methodology/approach This study adopts a university sustainability rating framework and uses it to evaluate the comprehensiveness of sustainability reporting in higher education institutions. Findings The results of the study demonstrate that notwithstanding growing concerns over sustainability issues; higher education institutions have been slow to adopt sustainability reporting practices including publishing consistent and periodic reports, receiving third-party assurance and integrating sustainability reporting into university’s sustainability management systems. Research limitations/implica

    The Importance of the Internal Information Environment Quality for Tax Risk Reduction

    MohammadAli Sari, Hossien Etemadi, Sahar Sepasi
    Journal PapersManagement Research in Iran , Volume 23 , Issue 2, 2019 July 10, {Pages 27-Jan }

    Abstract

    According to the information view, the main function of accounting is to provide information and thus reduce uncertainty. So, the high internal information environment quality (IIEQ) reduces the corporate declared tax disagreement by tax auditors due to facilitating tax planning coordination between different departments of the company and providing documents to tax authorities. The purpose of this study is to investigate the impact of IIEQ on tax risk reduction in listed companies in Tehran Stock Exchange (TSE) by applying data collected from 136 companies during the years 2009 to 2015. For this purpose, the difference between the corporate declared and certain tax due to the uncertainty about the confirmation of the declared tax is taken

    Accounting Ethics

    Sahar Sepasi
    Journal PapersInternational Journal of Ethics and Society , Volume 2 , Issue 1, 2019 April 15, {Pages 23-29 }

    Abstract

    Background: Accounting information has many users, which comprise business holders, managers, investors, creditors and the government for tax and regulatory resolves. A businessman use financial statements to define particular information that will guide him in making vital business decisions. Accounting impacts a wide range of parties in society. From this point of view, accounting’s codes of ethics are important.Conclusion: Ethical codes are the essential principles that accounting professionals choose to abide by to enhance their profession, preserve public trust, and reveal honesty and fairness. Proper ethics and ethical behavior are tremendously important in accounting for a variety of motives. In the same way it is important that th

    Internal Control Model in Enterprise Resource Planning Systems

    SAHAR SEPASI, Niloofar Hajighasemi
    Journal Papers , Volume 8 , Issue 33100444, 2019 January 1, {Pages 119-150 }

    Abstract

    Internal control plays an important role in achieving firm goals and making management decisions. This study is aimed to provide an applied model for identifying factors affecting internal controls of firms with enterprise resource planning system. Given the special nature of firms with these systems and their more complex transactions as well as the lack of resources in the field of internal controls that meet the firm requirements, researches in this area is necessary. This study divides the internal control process into six-phases including organizational structure, professional ethics, security, risk, reports and the Organizational strategies. The survey is conducted through experts, and 52 research components from 350 components, are f

    The Moderating Effect of Manager’s Ethical Judgment on the Relationship between Budget Participation and Budget Slack

    SAHAR SEPASI, HOSSEIN ETEMADI, SAEED SIRGHANI
    Journal Papers , Volume 11 , Issue 4100403, 2019 January 1, {Pages 125-151 }

    Abstract

    In the analysis of budget issues, because managers in different parts of the company are closer to operate and better information, they can impact to measure their own performance in many ways. The aim of this study is to determine in what circumstances managers of the business units use their moral judgments to assess the budget slack, positively or negatively. In this study, the impact of the three measures of moral equity, contractualism and relativism as moral judgment variables, in the relationship between budget participation and budget slack using regression and correlation, were tested. Based on the findings, except relativism variable, other variables of moral judgment, moderating the relationship between budget participation and b

    Comparing the Impact of Brand Value on Corporate Profit in B2B and B2C Businesses: A Case Study

    Zahra Honarmandi, Sahar Sepasi, Adel Azar
    Journal PapersIranian Journal of Management Studies , Volume 12 , Issue 1, 2019 January 1, {Pages 121-147 }

    Abstract

    In recent years, the importance of branding has dramatically increased on the ground that brands have the potential to be a source of long-term competitive advantages for any businesses. Although it seems that brand value, theoretically, has a significant impact on corporate profits, evaluating the brand value's influence level on corporate profits can give clear signals to both managers and investors to adopt the most accurate and probable decisions. Furthermore, another significant concern of this study is whether considering different types of business matters in such analyses. As a case study, this paper investigates the impact of brand value on corporate profit in two significant industries that operate in the Tehran Stock Exchange, ie

    The Utility of Applying Environmental Management Accounting Techniques and Prioritizing them Using the AHP method in Companies with ISO 14001 in Iran

    Sahar Sepasi, Saeed Sirghani
    Journal PapersInternational Journal of Finance & Managerial Accounting , Volume 4 , Issue 13, 2019 April 1, {Pages 69-84 }

    Abstract

    The aim of this paper is to assess the adequacy and desirability of applying environmental management accounting techniques and to prioritize them using the AHP method in companies with ISO 14001 certificate in Iran. As Islamic companies they adhere to Islamic principles and standards and protect the environment according to Sharia law in Islam. First, through questionnaires, we examined the desirability of applying environmental management accounting techniques in companies with ISO 14001 and then by analytic hierarchy process (AHP), they were ranked according to their importance. The statistical population of the research is the companies with ISO 14001 in Iran. Statistical tests were used to assess the mean confidence interval of the pop

    Designing a Model for Preventing and Controlling Fraud based on Grounded Theory

    SEPASI SAHAR
    Journal Papers , Volume 10 , Issue 4000648, 2019 January 1, {Pages 29-50 }

    Abstract

    The main objective of the present research is to present a comprehensive model and prevent fraud based on the cultural, economic and political characteristics of Iranian companies. This study is a type of qualitative research which is based on the theorizing theory and the study of library studies. The statistical population of the present study is experts on fraud and its preventive methods. The method of" theoretical sampling" was used for interviewing. After collecting library information and commenting on 20 experts, coding and analyzing data were completed in three steps, and finally, the pattern of fraud prevention and control in Iranian companies was formed. According to the results of this research, the factors of ethical culture of

    Introduction of a New Model in Brand Accounting: Evidences from the Tehran Security Market

    Zahra Honarmandi, SAHAR Sepasi, ADEL Azar, HOSEIN Etemadi
    Journal PapersJournal of Accounting and Auditing Review , Volume 25 , Issue 4, 2019 January 1, {Pages 571-594 }

    Abstract

    Objective: Presentation of a reliable model for brand measurement and attempt to find a way to enter it into the balance sheet as an asset. Methods: The powerful technique of structural equation model (SEM) by smart PLS software and bootstrap method using time series data for 190 active company in the Tehran security market from 2007-2017.Results: A new model for brand accounting that all of its variables are financial and has market value, production value and cost of brand expenditures dimensions and it is easily computable for companies and users.Conclusion: Using this new idea for modeling and estimating the company’s brand equity can play effective role in brand entrancing to balance sheet, deduction of information asymmetry between

    New Approach to Predicting and Detecting Financial Statement Fraud, Using the Bee Colony

    Elaheh Tashdidi, SAHAR SEPASI, HOSSEIN ETEMADI, ADEL AZAR
    Journal Papers , Volume 10 , Issue 33800777, 2019 January 1, {Pages 139-167 }

    Abstract

    Objective: Considering complex financial plans to conceal fraud in financial statements, the development of fraud detection methods can be regarded as solution for this problem. The present study uses the bee algorithm to develop methods for fraud detection in financial statements. Method: Three methods of bee algorithm, genetic algorithm and logistic regression have been used to study the subject. The statistical sample consists of 120 companies accepted in the Tehran Stock Exchange (60 companies are suspected of fraud and 60 ones are not suspected) for the period 1396-1385. The companies were suspected of fraud, based on 1) revised audit opinion after unacceptable expression, 2) existence of significant annual revisions, and revised finan

    Comparing the Impact of Brand Value on Corporate Profit in B2B and B2C Businesses: A Case Study.

    Z Honarmandi, S Sepasi, A Azar
    Journal Papers , , {Pages }

    Abstract

    Developing a sustainability reporting assessment tool for higher education institutions: The University of California

    Sahar Sepasi, Amir Rahdari, Gadaf Rexhepi
    Journal PapersSustainable Development , Volume 26 , Issue 6, 2018 November , {Pages 672-682 }

    Abstract

    Businesses have integrated sustainability reporting into their corporate responsibility efforts. However, universities, as the hubs of sustainability awareness, have been struggling with reporting their sustainability practices. The purpose of this study is to examine sustainability assessment tools in higher education institutions and develop a sustainability reporting assessment tool suitable for evaluating sustainability reporting in these institutions. The study attempts to fill the research lacuna in sustainability reporting in these institutions. In doing so, this study proposes a tool for assessing sustainability reporting in higher education institutions and applies the framework to the University of California. The result of the s

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    دروس نیمسال جاری

    • دكتري
      پژوهش هاي جاري حسابداري ( واحد)
      دانشکده مدیریت و اقتصاد، گروه حسابداري
    • دكتري
      پژوهش هاي جاري حسابداري ( واحد)
    • كارشناسي ارشد
      مباحث جاري در حسابداري ( واحد)

    دروس نیمسال قبل

    • كارشناسي ارشد
      بررسي موارد خاص در حسابداري ( واحد)
      دانشکده مدیریت و اقتصاد، گروه حسابداري
    • كارشناسي ارشد
      حاكميت شركتي و اخلاق حرفه اي ( واحد)
    • كارشناسي ارشد
      متون تخصصي حسابداري به انگليسي ( واحد)
    • كارشناسي ارشد
      متون تخصصي حسابداري به انگليسي ( واحد)
    • 1400
      اميني, امنه
      بررسي درك زيرساخت هاي اخلاقي، استقلال حرفه اي، و قضاوت هاي اخلاقي در محيط هاي كاري حسابداري
    • 1400
      جهان بين, نفيسه
    • 1400
      پسنديده فرد, فائزه
      طراحي و آزمون تجربي مدل پايداري سود
    • 1400
      حميد, قاسم رحمان حميد
    • عضو هیات تحریریه نشریه علمی پژوهشی international journal of finance and managerial accounting
      داده ای یافت نشد

    مهم

    جدید

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