بهمن بنی مهد

Auditor professionalism is recognized as one of the key aspects in ensuring the quality of audit services and increasing its credibility in different societies. In a way, this concept refers to processes and behaviors that cause the credibility and high quality of auditor services. In the present study, the relationship between moral self-efficacy, moral indifference, and auditor professionalism was explained. The present study is an applied research in terms of its purpose and in terms of examining the relationships between variables among descriptive-survey research. The statistical population of the present study was auditors working in audit firms who are members of the Society of Certified Public Accountants and the Auditing Organization. Considering the number of members of the society, which was considered unlimited, 384 people were selected using the Krejci and Morgan table using the convenience sampling method to distribute the questionnaire. In the present study, a standard questionnaire was used to collect data, and its validity and reliability were measured. SPSS and PLS software were used for statistical tests. The results obtained from the research model test showed that the ethical self-efficacy of auditors working in audit firms has a negative and significant effect on their ethical indifference. The ethical indifference of auditors working in audit firms has a negative and significant effect on their professionalism. The ethical self-efficacy of auditors working in audit firms has a positive and significant effect on their professionalism. However, the mediating role of ethical indifference in the relationship between ethical self-efficacy and auditor professionalism was not confirmed.

The purpose of this article is to investigate the relationship between facial attractiveness and academic performance of accounting students. The research method is quantitative in terms of approach and applied in terms of purpose and descriptive-correlation type, and data analysis was performed using multivariate regression. The research data was extracted based on archival data from the academic records of accounting students at Islamic Azad University, Karaj Branch. The results of the study show that facial attractiveness, which is measured by the ratio of face width to height based on the student's photograph, has a negative and significant relationship with academic performance. Also, age, gender, and type of diploma have a significant relationship with academic performance. However, employment status does not have a significant relationship with students' academic performance. This study emphasizes that the academic performance of accounting students depends on their individual and psychological characteristics, including facial attractiveness.

Women are comprehensive processors who tend to analyze all available information, incorporating risk, ethical considerations and other secondary information in their decision-making. Choosing an independent auditor is the most important decision for the credibility of financial statements. Various factors affect the choice of auditor, among these factors, auditor’s gender is one of these factors. Given to important role of women in improving audit quality, the purpose of this research is to investigate the relationship between audit opinion shopping and the selection of female audit partners. The current research is of applied type and has been carried out with a descriptive-correlation approach and the necessary data has been analyzed using the statistical population including 121 companies listed to the Tehran Stock Exchange for the time period of 2013 to 2023 are using multivariate binary logistic regression. The results of the research show that audit opinion shopping has a negative and significant relationship with the choice of a female auditor. Also, the independence of the board of directors has a negative and significant relationship with the probability of choosing a female auditor. Since female auditors have more accuracy and audit quality compared to male auditors. Therefore, it can be said that the companies that engagement of opinion shopping are less inclined to choose a female auditor to confirm their financial statements.

Ethical leadership has gained substantial scholarly attention over the past two decades as a leadership approach grounded in integrity, fairness, accountability, and moral decision-making. Unlike traditional leadership styles that primarily emphasize performance outcomes, ethical leadership integrates normative conduct with managerial practices, thereby influencing not only organizational effectiveness but also employees’ psychological and professional orientations. In highly trust-sensitive professions such as auditing, ethical leadership is particularly critical. Auditors operate within environments characterized by regulatory scrutiny, stakeholder expectations, and public accountability. Consequently, the ethical tone set by leaders plays a decisive role in shaping auditors’ professional attitudes and behaviors. Professional commitment, defined as an individual’s identification with, involvement in, and loyalty toward their profession, is a fundamental determinant of audit quality and independence. High professional commitment strengthens auditors’ adherence to ethical standards, enhances their willingness to report irregularities, and improves resistance to client pressure. However, organizational contexts often include negative behavioral phenomena that may undermine such commitment. Two of the most critical detrimental workplace conditions are organizational silence and workplace bullying. Organizational silence refers to employees’ intentional withholding of opinions, concerns, or information about work-related issues due to fear, futility, or perceived risks. In auditing firms, silence may prevent the disclosure of ethical concerns, technical disagreements, or procedural weaknesses, thereby reducing professional accountability. Workplace bullying, on the other hand, involves persistent hostile behaviors such as verbal aggression, humiliation, intimidation, or exclusion. Such behaviors can create psychological distress, reduce motivation, and weaken professional identity. Although prior research has examined the direct relationship between ethical leadership and various positive outcomes—including job satisfaction, organizational commitment, and whistleblowing intentions—limited attention has been given to the mechanisms through which ethical leadership strengthens professional commitment in the auditing profession. In particular, there is a scarcity of empirical studies that simultaneously investigate the mediating roles of organizational silence and workplace bullying within a structural model. Therefore, this study aims to address this gap by examining how ethical leadership enhances auditors’ professional commitment both directly and indirectly through reducing silence and bullying behaviors.

This study is applied in purpose and follows a descriptive–survey research design. The statistical population consisted of auditors employed in both public and private auditing firms in Iran during 2021. Using random sampling procedures and considering the requirements of Structural Equation Modeling (SEM), a sample of 361 auditors was selected. Data were collected through validated and standardized questionnaires measuring four latent constructs: ethical leadership, professional commitment, organizational silence, and workplace bullying. All items were assessed using a five-point Likert scale. Prior to hypothesis testing, the measurement model was evaluated using Confirmatory Factor Analysis (CFA). Factor loadings were statistically significant (p < 0.05), indicating adequate construct validity. Reliability was confirmed through Cronbach’s alpha and Composite Reliability (CR), with all values exceeding the recommended threshold of 0.70. Convergent validity was supported by Average Variance Extracted (AVE) values above 0.50. Structural Equation Modeling (SEM) using Amos software was employed to test the hypothesized relationships. To evaluate indirect effects and mediation pathways, the Bootstrap resampling technique was applied. This non-parametric procedure generates multiple resamples to estimate confidence intervals for indirect effects without assuming normal distribution.

The structural model demonstrated excellent goodness-of-fit indices (CFI = 0.98, TLI = 0.98, RMSEA = 0.03), indicating strong model adequacy. The results revealed that ethical leadership exerts a significant and positive direct effect on professional commitment (β = 0.933, p < 0.001). This finding confirms that ethical leaders foster professional loyalty by promoting fairness, transparency, and moral accountability within auditing firms. Furthermore, ethical leadership significantly reduced organizational silence and workplace bullying, both of which negatively influence professional commitment. Bootstrap analysis confirmed that both silence and bullying play partial mediating roles in the relationship between ethical leadership and professional commitment. This indicates that ethical leadership strengthens professional commitment not only directly but also indirectly by minimizing harmful organizational behaviors. These findings are consistent with social learning theory and social exchange theory. From a social learning perspective, employees model the ethical behavior demonstrated by leaders. From a social exchange standpoint, fair and ethical treatment by leaders fosters reciprocal commitment and loyalty among employees. By reducing fear-based silence and hostile interactions, ethical leaders create psychologically safe environments where auditors feel valued and professionally supported.

This study contributes to the literature by providing empirical evidence of the mechanisms through which ethical leadership enhances professional commitment in the auditing profession. Specifically, it demonstrates that ethical leadership operates both directly and indirectly by reducing organizational silence and workplace bullying. The findings carry important practical implications. Auditing firms should prioritize the development of ethical leadership competencies through training programs, ethical role modeling, and accountability systems. Creating transparent communication channels and anti-bullying policies can further strengthen professional commitment and improve audit quality. Given the cross-sectional nature of this study, future research is encouraged to adopt longitudinal designs to better capture causal relationships. Additionally, examining other potential mediators—such as organizational justice, psychological safety, or emotional intelligence—may provide deeper insights into the leadership–commitment linkage. Overall, promoting ethical leadership within auditing firms is not merely a managerial choice but a strategic necessity for safeguarding professional integrity, enhancing public trust, and sustaining long-term organizational performance.

This study aims to analyze and model the complex and composite behaviors of stock market entropy fluctuations in Iran using statistical physics, integrating Brownian motion, Poisson, Lévy, and Lévy–Khintchine processes.

 This quantitative study employed a predictive modeling approach using monthly data from Iran’s stock market indices from 2012 to 2024. Random contact processes, jump-diffusion mechanisms, and composite probability distributions were applied under a statistical physics framework. The study utilized Brownian, Poisson, and Lévy–Khintchine processes to simulate random and jump fluctuations. Data analysis was performed with R, Python, and MATLAB software using correlation tests, multivariate regression, AR and GARCH models, and a multivariate exponentially weighted moving average (EWMA) model to examine the dynamic interdependence among variables.

Results revealed that stock market entropy was significantly influenced by oil price volatility, exchange rate fluctuations, global gold prices, market risk premiums, and cryptocurrency prices. Sudden shocks in oil and cryptocurrency markets sharply increased market entropy and complexity, whereas smaller fluctuations had gradual effects. The Lévy–Khintchine and jump-diffusion models effectively captured nonlinear dynamics and inter-variable interactions. Engel–Sheppard and Tsay tests confirmed that correlations among variables were time-varying, and the EWMA model outperformed the conditional heteroskedasticity model in dynamic estimation.

The study concludes that statistical physics models, particularly the Lévy–Khintchine process, provide a robust framework for understanding and forecasting nonlinear and complex behaviors in Iran’s stock market. These models enhance the precision of volatility and entropy estimation and can guide risk management and investment strategies.

Recruiting and hiring human resources with appropriate professional qualifications for audit firms is an important issue. Perceptual biases may influence this in employment-related decisions. One bias in attracting and hiring employees is the attractiveness of applicants' faces. Therefore, the current research aims to study the effect of attractiveness on trustworthiness and the attractiveness of the partner.

The research methods in this study are library research and a questionnaire survey. The statistical sample includes 203 audit partners and CPAs working in private auditing firms who are members of the Chartered Accountants Society. Research hypotheses have been tested using path analysis and PLS software.

This research shows that audit partners and CPAs evaluate the attractiveness and trustworthiness of a female job seeker's face less than those of a male job seeker and are more inclined to attract a male audit partner than a female one. The results of the research hypothesis test indicate that, in both male and female applicants, facial attractiveness has a positive and significant effect on the audit partner's attraction and the applicant's trustworthiness. Finally, this research confirms that the applicant's trustworthiness can have a positive and significant effect on attracting audit partners.

 This study confirms that the facial attractiveness of an applicant for partnership in audit firms is influential in the analysis of audit partner recruitment decisions. This issue can expand and expand the theoretical foundations of studies in the field of behavioral research on human capital in the audit profession.

The current research is investigating the relationship between the ability of managers and the productivity of employees in the Tehran Stock Exchange, the statistical sample of the research includes 114 companies during the years 2014 to 2021, which examines the test of the relationship between variables by using the data envelopment analysis model and correlation and regression analysis. . The impact of management on company performance is considered one of the most important questions in economic, financial and management research, therefore the general goal is to investigate the impact of managers' ability on employee productivity by examining employee efficiency and employee costs. Research findings show that there is a positive relationship between management ability and employee efficiency component, but no significant relationship between management ability and employee cost variable was observed. By showing the relationship between managerial ability and employee productivity, the results provide evidence that more capable managers, if they have a better understanding of their employees, can improve employee efficiency.

The current research seeks to investigate the impact of blockchain on auditing, identifying the possibility of occurrence and preventing fraud. In other words, the current research seeks to find an answer to the question of whether blockchain can affect auditing, identify the possibility of fraud, and prevent fraud by audit institutions or not For this purpose, the research method is applied based on the goal and descriptive-survey based on the method. The statistical population of the research includes all auditors who are members of the Certified Public Accountants Society of Iran, 436 of whom were selected as the sample size by Cochran sampling method. In this research, PLS tests were used to investigate the effect of independent variables on the dependent variable. The results of the research indicate the positive and significant impact of blockchain on auditing, fraud detection, probability of occurrence and prevention of fraud. Since so far no research has been done to investigate the impact of blockchain on auditing, identifying the possibility of fraud and preventing fraud in Iran, therefore, the results of this research can provide useful information to everyone and help the development of science and knowledge in this field. Also, the current research will lead to a better clarification of the impact of blockchain on the auditing profession in Iran by examining the various aspects of identifying the possibility of fraud and distinguishing the effect of blockchain on auditing and then examining its effect on auditing institutions.

The moral and behavioral characteristics of people affect their decisions and judgments. The purpose of this research is to investigate the relationship between Machiavellianism, social dominance, and moral courage in the auditing profession. The statistical population of the research includes all certified public accountants working in the auditing organization and private firms that are members of the IACPA, and 306 members of the IACPA were selected as a statistical sample using a simple random sampling method. Questionnaires were used to collect data and structural equations were used to analyze data. The research results show that Machiavellianism has a positive and significant effect on social dominance and a negative and significant effect on moral courage. Also, social dominance has a negative and significant effect on moral courage. In other words, with the increase of Machiavellian tendencies and social dominance in auditors, moral courage decreases in them. Considering the importance of ethics in the auditing profession, the findings of this research can be beneficial for the policymakers of the auditing profession in order to comply with professional ethics.

In recent years, studies in the field of upper echelons theory have increasingly focused on CEO personality traits and their impact on firms performance. This study aims to contribute to this field of research by investigating the effect of CEO narcissism on firms performance. The current research is of applied type and has been carried out with a descriptive-correlation approach and the necessary data has been analyzed using the statistical population including 134 listed firms in the Tehran Stock Exchange for the period of 2011 to 2021 using multivariate binary logistic regression. The results of the research show that CEO's narcissism has a negative and significant relationship with the possibility of companies becoming zombies. In other words, the CEO's narcissism can be a measure to reduce companies becoming zombies. Also, the evidence of this research confirms that the size of the company and the independence of the board of directors have a positive and significant relationship, and profitability has a negative and significant relationship with the zombification of companies. The financial risk of the company also has a significant and positive relationship with the probability of the company becoming a zombie at the 90% confidence level. However, the independence of the board of directors and the age of the company do not have a significant relationship with the probability of becoming a zombie.

With the formation of the society of official accountants and the increase of audit institutions, most of these institutions seek to attract new clients and also retain their past clients. In other words, the culture of customer orientation has spread among the partners of audit institutions. First of all, this issue damages the auditor's professional ethics (independence and impartiality) and causes a phenomenon called opinion selection. The purpose of this research is to investigate the impact of professional identity, moral relativism and moral idealism on the auditor's opinion. The current research makes it clear that the dark characteristics of auditors' personality can have adverse consequences on auditors' judgments and decisions. Since the auditor's report and his judgment and opinion can have different social and economic consequences for the interested groups; Therefore, this research can lead to the development of research on the social role of auditors. Among other things, this research showed that auditors' personality traits are an important variable in assurance services.کلیدواژه ها / Englishprofessional identity, moralrelativism, moral idealism, auditor's opinionا

Psychopathy is one of the dark personality traits and is one of the characteristics of mental health. Students' academic success is influenced by a set of psychological factors, including mental health. Therefore, the main purpose of this study is to investigate the relationship between psychopathy and academic success of undergraduate accounting students at Islamic Azad University. The time frame of the study was 2024 and the statistical population of this study was a sample of accounting students at the undergraduate level of Islamic Azad University, of which a sample of 250 samples was selected from this population. The data collection instrument was also a questionnaire. The hypothesis test was also conducted based on multivariate regression. The results of the study show that the average of psychopathy among male students is significantly higher than that of female students. The test of the research hypotheses also confirms that in the sample of male students, psychopathy has a negative relationship with academic success, but this relationship is not significant. However, in the sample of female students, there is a negative and significant relationship between psychopathy and academic success. Finally, this paper concludes that dark personality traits, as an important psychological mechanism, lead the learning activities and academic success of accounting students.

The code of professional conduct is a set of ethical rules and principles that auditors must obey in performing their audit work. Following these principles ensures that the auditor does not face a conflict of interest in performing a professional activity and acts in line with the public interest. Therefore, purpose of this research is to study the relationship between motivational values based on individual and public interests and compliance with the code of professional conduct of auditors. Motivational values play an important role in motivating human behavior. These values originate from basic human needs; these values support human performance and activities. As mentioned above, these values are classified into two groups: individual and collective. Individual values seek to maximize individual interests, and collective values seek to increase public interests (Schwartz, 1992). Motivational values prioritize individuals' choices, priorities, and desires. Studies show that individual values are an important factor affecting individuals' tendency toward individual interests. Therefore, it can be argued that increasing motivational values based on individual interests can have a negative impact on compliance with professional ethics and professional ethics. In contrast, motivational values based on collective and public interests include universalism, benevolence, tradition, harmony, and security. These values will increase compliance with ethics and professional ethics. Studies in this field have shown that motivational values based on public interests can improve individuals' understanding of compliance with professional values (Moyo et al., 2016). Segara et al. (2023) believe that professional ethics have a supervisory role on the professional behavior of employees. In this regard, they showed that motivational values have a significant relationship  with professional ethics. In fact, the concepts and components of professional ethics are rooted in motivational values.

The theoretical foundations of the research are based on library studies and the collection of research data is based on the survey method and using a questionnaire. In this research, 250 questionnaires were randomly distributed among auditors working in audit firms that are members of the Iranian Association of Certified Public Accountants and 212 copies were received. The research hypotheses were tested based on multivariate regression and using SPSS software No. 26.

The results of the hypothesis test show that the significance level of the variables of motivational values based on public interests and motivational values based on individual interests are both zero and less than 5 percent. Therefore, at a confidence level of 95 percent, it can be claimed that the aforementioned variables have a significant and positive relationship with the dependent variable, namely, compliance with the code of professional conduct by auditors. Hence, research hypotheses are confirmed. Also, among the control variables, education has a significant and negative relationship with the dependent variable, gender does not have a significant relationship with compliance with the code of professional conduct. However, work experience has a positive and significant relationship with the code of professional conduct in the second model. This means that with increasing work experience, compliance with the code of professional conduct by the auditor is carried out in order to increase individual interests.

The evidence from this study confirms that as motivational values ​​based on individual and public interests increase, auditors' adherence to the code of professional conduct also increases. This study confirms that motivational values ​​drive and shape the code of professional conduct. The evidence of this study emphasizes the importance of motivational values ​​in improving and promoting the professional ethics of auditors and considers the relationship between motivational values ​​and compliance with professional ethics by auditors to be a strong relationship. Based on the results of the present study, it can be argued that personal values ​​have a significant impact on the ethical behavior of individuals, including accountants and auditors. For example, adherence to traditional values ​​will strengthen ethics and professional behavior. From a sociological perspective, motivational values ​​in individuals are through learning that is obtained from within the social context. The agreement of people in society on common values ​​creates a social force. A force that can drive and shape the behavior and activities of individuals. This study showed that the behavior of auditors and their social performance in observing ethics depend on their value priorities. Value priorities that are obtained from the auditor's learning from the social context of the country. The results of this study can increase the audience's understanding of the importance of motivational values ​​in improving auditor compliance with the code of professional conduct. Therefore, it can be argued that compliance with the code of professional conduct among auditors will increase the qualification and reputation of auditors.

The purpose of the present study is to analyze dynamic behaviors and estimate the financial market crash rate in Iran using the Black–Scholes, Heston, conditional crash rate, and escape velocity models to explain the dynamics of market fluctuations and forecast crash risk.

This research is applied in purpose and descriptive–analytical in nature, falling within the category of post-event studies. The data include the free-float stock index, cash return index, top 50 active firms index, industrial index, and financial index of Iran’s capital market over a ten-year period. Initially, the intrinsic values of the indices were calculated using the Black–Scholes and Heston asset pricing models to identify overvaluation or undervaluation conditions. The outputs of these models were then used as inputs for crash models, including the Maximum Crash Model, Conditional Crash Rate Model, and Escape Velocity Model. Statistical tests such as the unit root tests (ADF and PP), heteroscedasticity test (ARCH), dynamic quantile regression, and conditional convergence, model length, and loss function tests were applied to assess model stability and accuracy.

The results indicated that the return data of all indices were stationary at the 99% confidence level. Both the multivariate GARCH(1,1) Black–Scholes model and the Heston model demonstrated significant performance in estimating the intrinsic value of indices. The free-float stock index and the top 50 active firms index played a moderating role in market volatility and crash risk, whereas the cash return index served as a predictive variable and the financial index acted as an accelerator of market crashes. The Escape Velocity Model exhibited higher accuracy than the Maximum Crash Model in predicting market crash rates under crisis conditions. Stability and convergence tests also confirmed the predictive validity of the combined model at a significance level below 5%.

The findings reveal that integrating classical asset pricing models with dynamic and nonlinear crash models provides an effective framework for analyzing and forecasting market fluctuations and crash risk in Iran’s capital market. These models can serve as practical tools for investors, regulatory bodies, and economic policymakers to enhance market stability and efficiency.

Based on the theory of upper echelons, this paper intends to explain the impact of the manager's ability to create operating cash flows on the selection of an independent auditor. According to this theory, the characteristics and abilities of managers have an effect on the decisions and performance of the organization. In this study, based on data envelopment analysis technique, the efficiency of managers in creating operating cash flows in 121 listed firms on Tehran Stock Exchange during the period from 2013 to 2019 is calculated. Then its relationship with the selection of auditing organization, as an independent auditor, is examined. In this research, theoretical foundations and research data have been collected according to the library method. To test the hypotheses of the research, the correlation method using multivariate binary logistic regression is used. The results of this research show that when the efficiency of the manager in creating operational cash flows increases, then the probability of choosing the audit organization as an independent auditor will also increase. Also, the findings of this research indicate that with the increase in profitability and the number of audit paragraph of the previous year, the probability of choosing audit organization as independent auditor decreases. In addition, the results of this research did not find a significant relationship between the variables of company size, debt ratio, audit fee and the percentage of shares owned by the major shareholder with the selection of the audit organization as independent auditor.

Ethical conflict refers to employees performing their job duties according to organizational orders or pressures that conflict with their ethical beliefs and values. This issue has undesirable organizational consequences, including job turnover. Therefore, the aim of this study is to examine the role of ethical conflict and the desire to leave the job in auditors working in audit firms.

The research method is applied in terms of purpose and descriptive and correlational in terms of data collection. The statistical population includes auditors working in private audit firms. A sample of 245 auditors was selected from this population. The sampling method is also random. The instrument used to measure the variables is a questionnaire. Data analysis was performed based on descriptive statistics and multivariate regression.

The results of this study show that ethical conflict has a significant and positive relationship with the job turnover intention in auditors. Therefore, ethical conflict between auditors and audit firms will increase auditors' job turnover.

Developing an ethical climate based on ethical behavior in audit firms leads to a reduction in ethical conflict and, as a result, a reduction in auditor turnover.

Zombie companies, as one of the major challenges in the economy, refers to the situation of companies that, without sufficient financial capacity and optimal performance, continue to operate solely by relying on financial support or special facilities. The existence of these companies in the economy will lead to a lack of optimal allocation of financial resources, reduced productivity growth, loss of investment opportunities, and ultimately recession. Given that governments are considered to be the main pillars and players in the economy and their performance is influential in the emergence and survival of zombie companies, this study examines the effect of government ownership on the zombie nature of companies listed on the Tehran Stock Exchange. The results of the study indicate that state ownership is one of the factors that can play a role in the zombieization of companies. In fact, the results showed that there is a significant and positive relationship between state ownership and government-affiliated institutions and the zombieization of companies. In other words, as the percentage of state ownership and dependence on government institutions increases, the zombieization of companies also increases.

The purpose of this study is to investigate the effects of mindfulness on moral judgment. Mindfulness is one of the concepts of positive psychology and can be a stimulus for moral decisions and judgments. The research method is applied in terms of purpose and descriptive-correlation in terms of data collection. The statistical population of this study is auditors working in the auditing profession. From this statistical population, a sample of 210 auditors was randomly selected. The instrument used in the research is  standard questionnaire. In the present study, the collected data have been analyzed using structural equations. The results show that mindfulness has a positive and significant effect on the moral judgment of auditors. Mindfulness as a psychological trait improves the moral judgment of auditors. In other words, if auditors do their job with better knowledge, attention, and practice, then they can make better moral judgments.

The present study aims to elucidate the relationships between proactive personality, proactive career self-efficacy, and job satisfaction within the private audit sector. Given the rapid changes in the work environment and the importance of stable personality traits, this research examines the role of proactive personality as a key factor in the career success of auditors. The theoretical framework of the study is grounded in Social Cognitive Theory, which emphasizes the role of individual characteristics in shaping self-efficacy beliefs—beliefs that can guide professional behaviors and enhance job satisfaction.

This survey research was conducted using standardized questionnaires administered to 228 auditors employed in audit firms affiliated with the Iranian Association of Certified Public Accountants in 2024. Data were analyzed using structural equation modeling (SEM) with partial least squares regression (PLS-SEM).

The results revealed that proactive personality has a significant positive relationship with both proactive career self-efficacy and job satisfaction. Additionally, proactive career self-efficacy was found to mediate the relationship between proactive personality and job satisfaction.

Auditors with more proactive personalities exhibited higher levels of proactive career self-efficacy and job satisfaction. Thus, proactive personality and proactive career self-efficacy are crucial variables in enhancing job satisfaction among auditors. Audit firms can improve employee satisfaction and performance by identifying and hiring auditors with proactive traits and fostering proactive career self-efficacy through targeted training programs.

This study contributes to the behavioral accounting literature and provides practical recommendations for enhancing audit firm performance. The findings can inform the design of professional development and training initiatives for auditors.

This study investigates the effect of proactive career behavior and job satisfaction on auditors’ professional skepticism within Iran’s private auditing sector. The statistical population consisted of auditors employed in private sector auditing firms that are members of the Iranian Association of Certified Public Accountants (IACPA). The sample included 228 auditors from IACPA-member firms in 2024. The research hypotheses were tested using Partial Least Squares (PLS) Structural Equation Modeling. Results indicate that proactive career behavior positively affects professional skepticism and job satisfaction. However, job satisfaction does not affect professional skepticism or mediate the relationship between proactive career behavior and professional skepticism. Audit firms should foster proactive behaviors to enhance skepticism and audit quality.

Fraud in financial reporting is one of the unethical behaviors in the decision-making process of firms’ managers. Ethicalizing and justifying fraud is a more reprehensible act than committing fraud. Studies show that facial features are an important sign in detecting unethical behaviors in individuals. Therefore, the purpose of this paper is to study the relationships between facial attractiveness of managers, antisocial behavior, and ethicalizing financial fraud.

The research method is applied in terms of purpose and descriptive and correlational in terms of data collection. The statistical population includes employees and branch managers of Karafarin Bank. A sample of 486 people was selected from this population. The sampling method is also random. The instrument used to measure variables is questionnaire. Data analysis was performed based on descriptive statistics and structural equations.

The results of this study show that facial attractiveness, measured by the ratio of facial width to height, has a positive and significant relationship with antisocial behavior and moral justification of financial fraud. Evidence also confirms that antisocial behavior has a positive and significant effect on the moral justification of financial fraud.

Unethical behaviors can be identified based on the facial features of individuals. With an increase in the ratio of facial width to height, individuals are more inclined to engage in unethical behaviors.

The main purpose of this paper is to investigate the relationship between conservative and liberal political ideologies of managers of public companies in the choice and acceptance of environmental management accounting by upper echelon theory.

The current research is applied research in terms of its purpose. In terms of the nature and approach of the research, it is descriptive-survey research. In this regard, the current research is a quantitative research in terms of data collection method. The statistical sample in this research is 291 financial managers and accountants of state-managed companies. The sampling method is also convenient method. The tool of data collection in this research is a questionnaire and the time of its completion is 2024.

The results show that conservative ideology has a significant and positive relationship with the acceptance of environmental management accounting. Also, liberal ideology does not have a significant relationship with the acceptance of environmental management accounting.

This research, according to the upper echelon theory, confirms that characteristics such as the political ideology of people, which arose from the cultural roots of the society, influence the decision-making in the disclosure of accounting information, including environmental management accounting reports. The contribution of this study is that, as an interdisciplinary study, it can partially resolve the scientific gaps between accounting and other fields.

Today, social responsibility plays an important role in the success and survival of organizations and personality and moral characteristics also have a significant impact on decision-making and the emergence of professional behaviors. Therefore, the purpose of this study is to investigate how the narcissistic personality traits and moral foundations of managers affect their understanding of the dimensions of corporate social responsibility. For this purpose, using a questionnaire tool, testable data were collected from 240 random observations between financial managers and board members of companies listed on the Tehran Stock Exchange. The collected data were analyzed using structural equations with the help of LISREL software. Findings show that narcissistic personality traits affect all dimensions of social responsibility. On the other hand, moral foundations have a direct and significant effect on the understanding of social responsibility.The result of this study emphasizes the effect of moral principles and personality traits on people's perceptions of social responsibility and it is suggested that while adequately monitoring the behavior of managers in the observance of social responsibility by policy makers and legislators, including the general meetings of shareholders of companies, in employing people in appropriate management, personality and moral characteristics should be considered.

In today's societies, auditors are professionally engaged in various and wide sectors of financial fields.Each auditor chooses a specific political ideology based on his culture and beliefs.Professionalism, along with different ideologies, can reduce organizational professional conflicts and cause them to occur and intensify.In this article, the role of political ideology and professionalism of auditors on professional conflict has been investigated.The statistical population of this research includes 314 auditors working in the audit organization and other audit institutions, and the required data were collected using three standardized questionnaires and analyzed from the structural equation model using SPSS22 and LISR8.8 statistical software.The findings indicate that auditors with conservative political ideology have a negative and inverse effect on professionalism. But the auditors of liberalism political ideology have a positive and direct effect on professionalism.In the event that conservative political ideology and liberalism do not have any effect on organizational professional conflict. And auditors' professionalism has a positive and significant effect on organizational professional conflict