نشریه حسابداری سلامت
سال هفتم شماره 2 (پیاپی 20، پاییز و زمستان 1397)

Antisocial personality disorder (APD) is a behavior generally defined by the lack of conscience and it would increase fraudulent and unethical activities. Hence, the personality of people, especially APD, affects committing crime and unethical-economic behaviors. This research is an applied and descriptive-correlational study and its statistical population consists of accounting students of different universities in Iran. The sample involves 136 people selected through convenience sampling. This study was conducted during the academic year of 2018. To measure the variables a standard Bailey questionnaire was used and to test the hypotheses confirmatory factor analysis as well as the structural equations modeling were administered.  The results show that level of APD in students is greater than the average. Also, there is a positive and significant (P=0.55) relationship between APD and tendency towards unethical behaviors. If APD increases, the probability of incidence of unethical behaviors in accounting students will be boosted. Further, a higher level of APD in accounting students indicates to decrease this disorder a precise and comprehensive planning is required so that its negative consequences would be prevented. And the profession quality can be guaranteed by teaching students theoretically, practically and psychologically consistent with accounting and auditing workplaces.

Due to the increasing demand for ethical standards in the current business environment, ethical leadership has particularly been taken into consideration. Thus, in this study based on self-verification theory, the effect of leaders’ core self-evaluation on the display of ethical leadership and applying social learning theory and social exchange theory the effect of leaders’ core self-evaluation and ethical leadership on organizational financial performance and the job performance of finance staff have been examined. This research is applied in terms of purpose and is cross-correlation regarding the method. The sample includes 61 pairs of employee and direct manager who were randomly selected through convenience sampling from finance staff working in public and private organizations of Fars province in 2016. The data was collected by the questionnaire and analyzed through structural equation modeling. The results of this study are consistent with self-verification theory and they indicate a positive and significant relationship between leaders’ core self-evaluation and ethical leadership as well as financial performance. Furthermore, the findings suggest that there is no significant relationship between leaders’ core self-evaluation and financial performance.  Leaders’ positive self-concept promotes ethical leadership which plays a key role in encouraging employees to enhance their in-role and extra-role performance. To this end, it is suggested that some training courses should be held in the organizations to improve the relationships between managers and employees (ethical leadership) and to raise the leaders’ core self-evaluation. Also, the level of ethical leadership and core self-evaluation should be measured to choose the leaders.

Following the dissolution of Arthur Andersen Firm, whistleblowing in professional ethics attracted specific attention and auditing was obliged to comply with its independent requirements more than ever and acted in favor of public benefits. In this study the impact of individual characteristics including individual attitude toward whistleblowing, perceived behavioral control, desired moral approbation, individual commitment to auditing independence, personal responsibility for reporting, and personal cost of reporting on internal and external whistleblowing intentions are taken into consideration.  This research is an applied and cross-correlational study. The sample consists of 242 auditors working in reliable audit institutions of Tehran Stock Exchange such as Auditing Organization in the year of 2017.  A questionnaire and scenario were administered to collect data and research hypotheses were tested through partial least squares structural equation modeling. Individual attitude toward whistleblowing, perceived behavioral control, and personal responsibility for reporting affect internal and external whistleblowing intentions of external auditors positively and significantly, while personal commitment toward auditing independence has no significant impact on both aspects of whistleblowing intentions. Further, desired moral approbation has positive and significant effect on external whistleblowing intentions and personal cost of reporting has merely negative and significant effect on internal whistleblowing intentions. The results indicate that internal whistleblowing has priority over external whistleblowing from the view of external auditors. Also, individual characteristics impact whistleblowing intentions of external auditors; therefore, it is suggested to consider individual characteristics of external auditors in terms of employing them. Whistleblowing intentions can be predicted by better understanding and identifying factors pertaining to whistleblowing and considering effective personality traits of auditors as well.

Due to rising costs and resources constraints, it is required to consider all activities and costs for calculating the cost of services provided, particularly in hospitals. Since precise identification of costs can result in accurate pricing of provided services. It is an applied and retrospective study. Data was collected through document review, conducting and an interview with accounting department staff, and observation as well. In this study, costs are allocated according to the relevant bases and the costs of services provided by oncology ward of Tohid hospital of Kurdistan in 2014 are calculated through traditional costing and activity-based costing and then they are compared with each other. The costs of services provided by the oncology ward were estimated about 29 billion Rials using traditional costing and they were about 35 billion Rials using activity-based costing. Direct and indirect costs are accounted for 84% and 16% of total costs. And drug (53%) and manpower (23%) have the highest costs comparing to other cost headings. The cost of services provided by the oncology ward using activity-based costing is nearly 6 billion Rilas higher than traditional costing that is activity-based costing presents more accurate information of costs. Thus, it is suggested to apply activity-based costing in hospitals. Also, the results indicate that managers do not consider indirect costs, especially overhead costs. Hence, these kinds of costs should be managed properly.

An audit is a tense process associated with emotional reactions and mental states toward work environment, weather conditions, time pressure, workload, etc., expecting to impact the professional performance of the auditors and the quality of financial statements examination of companies. This study is a quasi-experimental and it is considered as an analytical and applied study regarding its purpose and implications. The statistical population of the research consisted of the companies listed on Tehran stock exchange and the sample included 104 companies selected over 2012-2016 due to considering the limitations. Regression is used to test the research hypotheses. Auditors’ work stress has a negative and significant effect on audit quality. Also, the moderating role of initial audit engagement of a new client’s financial statementsreinforces the impact of auditors’ work stress on audit quality negatively. The results of this research indicate the impact of auditor's stress as an internal measure of each auditor on the quality of examining the financial statements by auditors. As a result, reviewing and focusing on the auditors’ internal stresses as a code of conduct should be addressed by regulatory bodies to increase the ability to rely on the financial statements for investors and shareholders.

Since there are no mandatory regulations for disclosure of sustainability reporting indicators in Iran, the extent of disclosure of these indicators for the companies listed on the Tehran Stock Exchange is at a very low level. Considering the importance of sustainability reporting in the present century, the aim of this study is to investigate the mutual relationship between the extent of disclosure of corporate sustainability reporting indicators and earnings quality. This research is applied in terms of purpose and is descriptive-correlation regarding the method. The statistical population consists of all companies listed on the Tehran Stock Exchange in the period of 2013-2017, and then 92 firms were selected after imposing conditions and constraints of the study. The research hypothesis is tested using simultaneous equations and two-stage least squares regression analysis. Results The results of testing research hypothesis show that there is a mutual and significant relationship between the extent of disclosure of corporate sustainability reporting indicators and earnings quality. The extent of disclosure of sustainability reporting indicators has positive and significant relationship with earnings quality and companies with high level of earnings quality have paid more attention to the disclosure of sustainability indicators. Thus, investors, creditors, and other users of financial statements should consider sustainability indicators disclosed by companies to make decision based on companies’ earnings quality as well as effective criteria obtained by other studies.