نشریه حسابداری ارزشی و رفتاری
سال سوم شماره 5 (بهار و تابستان 1397)

Following the emergence of environmental issues and corporate responsibility to environmental performance, guidelines, principles and rules for companies are developed, which companies publish their environmental reports. The main purpose of this paper is to analyze the status of environmental sustainability reporting and its relationship with the cost of equity in listed companies in Tehran Stock Exchange. In order to achieve the main objective of the research, after studying literature of research and experts’ opinion, 20 indicators were determined using Confirmatory Factor Analysis (CFA). Then, by reviewing the content of the financial statements and reports of the board of directors of 134 companies, the reporting status of these indicators was reviewed during the years 2013-2017. Also, after collecting data about 79 companies, the research hypothesis was tested using panel data.The findings show that companies have better reporting on components of "raw materials, energy and water " than other components, but the level of environmental sustainability of companies is lower than the investigated ones. Also, contrary to theoretical literature of the research, environmental sustainability performance has a positive impact on cost of equity, which can be attributed to stock price volatility and ignoring specific company characteristics (such as management ability or employee skills) or the interaction of historical and future information

The increase in white collar and financial corruption caused the accountant to be equipped with forensic accounting skills. In order to include the issues of Anti-fraud and forensic accounting in the curriculum of educational institutions and universities, it is necessary to conduct a Careful review of the knowledge, skills and abilities necessary for those who want to acquire knowledge and skills in this field. The purpose of this research is to provide an educational curriculum on anti-fraud and forensic accounting issues that could be used as a basis for teaching those topics in the educational and academic centers, public and private organizations, official justice experts and other related institutions.
This research, which lasted more than a year and a half, was done by Meta synthesis on the curriculum of the educational and academic centers in the world, and published articles and books. It containing 32 units (including 10 specialized units, 12 basic units and 6 optional units and 4 units of thesis). The quality of this curriculum has been examined through a questionnaire distributed among 39 experts with the necessary knowledge in the field of Anti –Fruad and forensic accounting. The results of the one-sample t-test indicate that, according to experts, this curriculum passes the knowledge and skills necessary for anti –fraud and forensic accounting to students in this field and has the necessary comprehensiveness

In order to survive in an ever-changing world, companies need empowered employees. Therefore, management accountants' empowerment is an important issue, especially in underdeveloped countries. Management accounting tools that are used in Iran are not suitable for companies' strategies with regard to management accounting knowledge development. On the other hand, keeping up with management accounting's change and growth of knowledge is becoming a challenge for management accountants in a competent world. The purpose of this study is to determine the contribution of metacognition on management accountants' decision making by effecting their self-leadership skills. Data was gathered from 83 out of 107 graduate students who had studied management accounting in their courses in Islamic Azad university of Tehran Science and Research Branch. These students had enrolled in graduate classes on the fall semester of 2016. Factor analysis and path analysis have been used for this study. The findings show that self-leadership has a negative impact on management accountants' decision. Meaning high self-leadership skills in management accountants has a negative effect on their innovative and foresight behavior. Since management accountants' metacognition has a positive impact on their self-leadership skills, therefore, management accountants' metacognitive abilities do not indirectly lead to innovative behaviors by effecting management accountants' self-leadership skills. Instead, judging by the tools and techniques they have chosen, management accountants with better self-leadership skills prefer more hindsight decisions. This study has been conducted in Iran which is a low privatized country with centralized management, replicating it in developed countries would give better views on this matter.

Auditors who have a high professional commitment are trying to carry out their duties correctly and take steps towards the success of the audit profession and refrain from carrying out activities that undermine the credibility of the profession and reduce the quality of the audit. The purpose of this study was to investigate the influence of the locus of control, experience and the degree of auditors' education on their professional commitment. The required data were collected from 281 audit firms' personnel and individually employed auditors that are members of the Iranian Association of Certified Public Accountants in 2017 using a questionnaire. The Spearman correlation and multiple linear regression were used to analyze the data. In general, the results showed that audit firms, while hiring new forces, should hire people with an internal locus of control, and should focus more on the work of inexperienced auditors who attribute success to the conditions and are not able to accept their responsibilities. Audit firms should also provide a platform to enhance the commitment of the auditors to the institute and audit profession.

Thinking styles have an influence on information processing, judgment, and decision-making. Therefore, the purpose of this study is to evaluate the effect of thinking styles on the professional skepticism.Thinking styles include the legislator, the executive, the judge, the general, the partial, the introspective, the extroverted, the conservative and the free thinking.The statistical population of the study consisted of 455 auditors working in public and private sectors in 2017 who were selected by random sampling method. The research method is descriptive-scrolling and the tools used in the research are standard questionnaires. For statistical analysis of data and testing of hypotheses, structural equation modeling has been used with the help of Lisrel software. The results of the analysis and the findings indicate that the legislator's thinking style has a significant and negative effect on the professional skepticism, and also according to the hypotheses test, modes of executive, judge, introspective, extroverted and free-thinking styles has a meaningful and positive effect on professional skepticism, Also, there are no meaningful relationships between three general, partial, and conservative thinking styles with professional skepticism.

In this paper, the aim is to examine the relationship between morality and tax compliance in terms of taxpayers' perceptions of internal variables. Sample participants in this research selected randomly and included 21 interviewees from taxpayers in Kerman in 2017. The findings of the research indicate that the level of religious beliefs and patriotism of individuals greatly hinder their tax evasion, while many interviewees believe that transparency of the government and its accountability to the public prevents tax evasion. However, in the same time, some believes that governments are not transparent and the corruption in the economy has caused distrust. From the point of view of many people, the existence of a fair and equitable tax system is also helpful in tax compliances of individuals and prevents tax evasion, but some believes that existing tax laws are not efficient and fair, and many businesses with high revenues can escape from tax by hiding their revenues. Based on the findings of this research, we can conclude that if the government assures people that the collected tax resources are used to serve them and those of other productive sectors of the economy, then tax evasion will be considering without moral values by taxpayers.

The Managerial learning hypothesis suggests that managers can learn the stock price informativeness of their stock company stock, which can help improve their decision-making efficiency. According to Managerial learning hypothesis, the stock price informativeness can affect the Labor investment efficiency, since stock prices contain valuable information that managers have about the company's future product demands, growth opportunities, and financial policies that determine the level of enterprise investment. The main purpose of this research is to investigate the effect of stock price informativeness on Labor investment efficiency in listed companies in Tehran Stock Exchange. To test the research hypotheses, were used data from 135 companies listed in Tehran Stock Exchange during the period of 2011-2016. This research is a quasi-experimental research in the field of probative accounting research and is applied to the purpose of the purpose. The method of this study is inductive and post-recurrent (using past information) and its hypothesis test method is multiple linear regression model or using combination data. The results of the data analysis indicate that there is a significant positive association between stock price informativeness and Labor investment efficiency. In other words, the stock price informativeness has increased the Labor investment efficiency. This result is consistent with the direction of research by Ben-Nasr and Alshwer (2016), because the research has examined the effect of stock price information on Labor investment efficiency, which is similar to the results of this research.

Work - family Conflict is defined as a challenge between the effective play of family and work roles. The main purpose of this study is to investigate the relationship between work-family conflict and family-work conflict. Then, the factors affecting such factors as occupational factors, stress, and flexible working patterns are investigated, and finally, they are seeking solutions to minimize it. In order to more accurately measure the relationship, firstly, statistical tests have been performed on all auditors then at low and high levels. For this test, the present study attempted to survey 161 auditors available in Mashhad and Tehran in 1395. The results of the research indicate that there is a significant relationship between the work-family conflict and family-work conflict. Specific factors, stress, flexible working patterns at all levels of the institute have a significant relationship with work-family conflict. However, regarding the flexible working patterns and the specific factors of occupation at the level of top-level institutions of the above-mentioned relationship institution, the relationship is not significant.

Internal control is a director’s board duty in which its proper and effective type ensures a relative assurance of the implementation of the company's policies as well as an effective audit field. Therefore, as much as possible, it should create and implement appropriate internal control, which also examination of the impact of the board's gender diversity on this trend and shows differences in the behavior of men and women. The presence of a woman's representative on the board reduces the board's coherence and, as a result, makes the control and monitoring process more precise. In this study, Dawson's gender socialization theory is used to explain the moral difference between two groups of women and men. For the purpose of this study, the data of 152 companies listed in Tehran Stock Exchange during the period of 2011-2016 were tested using logit regression analysis. The findings confirm the negative impact of the presence of at least one female representative in the board composition on likelihood of weakness in corporate internal controls. Accordingly, the presence of female delegate on the board is expected to create an environment in which the board's homogeneity disappears and the control and monitoring process becomes more precise.