علی خوزین

Although conspiracy theories are considered a harmless pastime, they can have important social consequences. Therefore, the growth of conspiratorial beliefs and its root antecedents is worrying. On the other hand, this importance hides the potential social discord and public distrust. In this regard, the aim of the current study is to design a model of conspiracy illusion in auditors based on ethical concepts with the foundation's data approach.

The present study is descriptive and belongs to the category of qualitative research. The research community was independent auditors of the audit organization, 12 of whom were selected by snowball sampling. The research data was collected using unstructured interviews and finally analyzed using coding methods based on data foundation theory.

The results of the coding were revealed in nine main categories and forty subcategories. The main categories included behavioral immaturity, unhealthy administrative system, job pressures, powerful leaders, behavioral abnormalities, skeptical mentality, organizational instability, ineffectiveness of audits and ignoring the mission of the audit profession, which were in causal, contextual, consequences, strategies and intervention categories. were categorized and formed the research model.

The growth process of ethical concepts in auditing shows that auditors face the fundamental challenge of immaturity of professional ethics when faced with ethical decisions in the profession. From the point of view of psychologists, one of the important issues in professional ethics is the category of moral growth and maturity, which is defined as the process of achieving justice in relationships with others.

In the last two decades, corporate governance has undergone many changes, including the role of the audit committee, which has changed from a passive state to an active state in companies. Audit committees are a valuable and complementary part of governance activities in organizations, and their existence is the title of a supervisory structure is considered an important element in good corporate governance, so the skills and competencies of the audit committee are vital for the effectiveness of the committee in performing its duties. Therefore, the purpose of this research is to provide a model for the competence of audit committee members according to the conditions prevailing in the country of Iran. The present research was conducted by using the interview with 15 experts in the auditing profession who were part of the academic faculty of the university and the society of official accountants of Iran, the audit committee of the partners of the auditing institutions, using the data-based snowball method. The collected research data were analyzed through three stages of open-centered and selective coding, and 174 conceptual codes, 18 sub-categories, 9 main categories and a conceptual model were extracted. Therefore, the most important achievement of this research can be the achievement of a paradigmatic model of audit committee competence. The results of this study showed that the competence of audit committee members in order to achieve the desired level of effectiveness requires a set of individual knowledge, skills, experience and environmental competences. Brought this study can be a good start to consider an index to achieve and evaluate the necessary competencies among members of the audit committee to be used by professional associations and organizations and board members.

The present study examines the effect of CEO personality traits on corporate value through the mediation of earnings management. The statistical population of this study is all companies listed on the Tehran Stock Exchange in 2019. To determine the statistical sample, simple random sampling was used and a questionnaire was sent to the CEOs of the selected companies. Finally, 50 company managers who responded were included in the statistical sample of this study. To test the research hypotheses, a structural equation model was used using the partial least squares (PLS) test. In order to evaluate the CEO personality traits, the Neo (1992) five-factor test was used, and to measure earnings management and corporate value, the modified Jones model and Kyoto model were used, respectively. The results of the study show that CEO personality traits have a positive and significant relationship on earnings management, and there is no significant relationship between CEO personality traits and corporate value. But CEO personality traits have a significant impact on company value indirectly through their effect on earnings management.

The aim of the present study is to prioritize organizational paranoid components in the formation of the Machiavellian personality of the organization's accountants with emphasis on Gardner's theory of multiple intelligences. The present study method is mixed. At first, by using the phenomenological method, organizational paranoid components in the formation of Machiavellian personality of accountants were identified by emphasizing Gardner's theory of multiple intelligences. In order to collect data, unstructured interviews were used with the accountants of the Tax Administration, and 20 participants shared their experiences with the researchers. Data analysis has been done based on seven Claysey steps. The results of the analysis of the interviews with participants in organizational paranoid with 3 components and 10 concepts, Machiavellianism of accountants with 6 components and 15 concepts and Garner's multiple intelligences with 3 components and 15 concepts have emerged. In the next step, the identified components are prioritized using the hierarchical method. The results of this research can have important achievements for researchers in the field of accounting and tax administration and other organizations.

In the auditing process, numerous and varied decisions are made, and the cumulative effects of these decisions are reflected in the auditor’s opinion. Furthermore, the introduction of psychological aspects into the accounting and auditing profession, with attention to the role of human factors, creates various decision-making patterns. Therefore, the aim of this study is to elucidate the intuitive decision-making pattern of auditors from a grounded theory perspective. To this end, semi-structured interviews were conducted with 15 auditors working in the Iranian Audit Organization who had the requisite expertise. The study employed purposive sampling and a qualitative approach based on grounded theory. In this process, 246 conceptual codes, 32 sub-categories, and 10 main categories were extracted, along with a visual model. Factors such as job conditions, organizational components, professional knowledge, personality traits, capabilities, attitude, individual characteristics, relative welfare, policies, and outcomes were identified. The results of this study showed that, in intuitive decision-making, factors such as job conditions, organizational components, professional knowledge, personality traits, and capabilities act as causal conditions, while relative welfare, as an intervening factor, exacerbates intuitive decision-making. The categories of attitude and individual characteristics create the contextual conditions for intuitive decision-making. The strategies of auditors' intuitive decision-making are shaped by policies stemming from encouragements and a flexible organization. The outcomes of intuitive decision-making can be positive, leading to enhanced auditor skills in making faster decisions or adapting to rapid changes and complexities in the modern world, or they may have negative effects such as increased self-righteousness, reduced accuracy, and working in isolation.

The normal behavior of auditors is effective in advancing the expected goals of financial statements auditing. The abnormal behavior of auditors towards each other, as one of the factors of abnormal behavior, disturbs the executive stages of auditing and has side effects on the profession. Therefore, the purpose of this research is to identify factors influencing the motivation of the auditors' bullying behaviors towards each other. The approach of the current research is qualitative and has been done by using the grounded theory. The necessary data were obtained by the theoretical sampling from 14 semi-structured interviews with experienced independent auditors, audit supervisors and senior auditors in the 2022 and 2023. The results of this research showed that creating a sense of revenge, reducing the efficiency and effectiveness of auditing, reducing the economic benefits of the auditing firm, organizational and occupational injuries including an increase in the probability of employees leaving the audit institution, as well as physical and psychological injuries, caused the existence of the motivation of bullying behaviors of auditors towards each other. By understanding job content, using appropriate management approaches, training, adopting appropriate policies for recruiting and retaining employees, improving control and monitoring of employees, setting standards of organizational behavior and creating an active, fresh and up-to-date work environment, the side effects of auditors' bullying behaviors towards each other can be prevented.

Fast collection, low cost and stability of tax revenues have caused countries to turn to this type of income as a main and stable income. In this research, the identification of the macro trends and future research of Iran's tax system from the perspective of science and technology as a basic priority in planning, policy-making and decisions in the tax field based on the future-making drivers affecting the tax system is examined. The data collection method is descriptive-survey type and based on the type of combined data and the future-shaping drivers affecting the field of Iran's tax system in the next 20 years were identified using expert panel methods, open questionnaire, interview and fuzzy Delphi in 1402. To select experts from professors and PhD students of accounting, employees of the Tax Affairs Organization, judgmental and snowball sampling methods were used. The development of intelligent accounting software and systems, business intelligence, and the expansion of personal technologies are the most important influential drivers in the future, and the increase in cybersecurity challenges in business and the expansion of the application of new sciences and technologies in business should be given serious attention. The results of the present study can lead to the development of guidelines for the use of new technologies that will reduce cybersecurity challenges, facilitate tax processes, and strengthen the exploitation of science and technology with the aim of improving the accuracy, transparency, and efficiency of tax processes and contributing to the transformation of the tax system in Iran,

Timeliness and fraud-free financial reporting is one of the most important pillars of the quality of providing financial information of companies. The purpose of this research is the impact of hexagon fraud on the timeliness of accounting financial reports in companies listed on the Tehran Stock Exchange. For this purpose, hypotheses were formulated and information related to 152 stock exchange member companies for the period between 2017 and 2021 were reviewed and analyzed. The regression model of the research was investigated and tested using the panel data method with the integrated data approach. The findings showed that hexagon fraud has an inverse relationship with the time of starting and finishing the report production process, as well as its late filing, and has no significant effect. According to the findings of the research, it was shown that audited companies send their annual reports on time to a significant extent. Also, the effect of identifying the components of fraud in the way and time of presenting accounting reports of companies, considering the quality of the content and the duration of its publication, is one of the important reasons why financial reports should be free of fraud.

As one of the examples of ethical behavior: paternalistic behavior plays an important role in the level of compliance with the code of professional conduct by auditors. Therefore, this study aim is to provide a pattern of non-paternal behavior of auditors in Iran. In order to design the research pattern, the foundational data theory was used. In order to determine the current status of paternalistic behavior of auditors, 12 experts working in auditing institutions were interviewed in 2023, who were selected purposefully and by snowball method. After analyzing the interviews and performing the coding process, we obtained 91 concepts in the field of some auditors' non-paternal behavior, which were classified into 9 main categories and 21 sub-categories, and finally, the research pattern was presented. According to the findings of the research causal conditions includes the characteristics of the auditor (personal characteristics, characteristics related to the profession), the economic challenges governing the auditing profession (attracting clients, financial conditions of the auditor) and the relationship between the auditor and the employer (relationship orientation) and background conditions including the low level of job knowledge. (low experience of the auditor), environment and culture (the environment and culture governing the employer's company, the environment and culture governing the auditing firm, the environment and culture of the family) are Also, according to the obtained results, laws and standards (insufficiency in laws and regulations, insufficiency in regulatory mechanisms, insufficiency in standards) and structure of education (educational challenges) were identified as intervening conditions. The findings indicate that auditors, when faced with the main phenomenon, adopt interactive strategies (auditor's interactive strategies, audit firm's interactive strategies, legislators' interactive strategies, employer's interactive strategies) and the choice of these strategies has consequences (distortion of the mission of the profession, distortion of the position The profession will result in the reduction of people specializing in the profession, financial damages.

Cloud accounting refers to performing basic accounting tasks, such as managing and balancing ledgers, using software that resides in the cloud and is often provided primarily as a service. Considering the great importance of risk reduction strategies in the adoption of cloud accounting, the purpose of the present study is to investigate the design of cloud accounting risk reduction strategies model in Iran. The research methodology is a combination of qualitative and quantitative methods, which was carried out to collect the components of cloud accounting risk reduction strategies from a qualitative method by examining the theoretical and theoretical bases and performing a fuzzy Delphi analysis with the participation of 16 members of the accounting faculty as experts. In the quantitative part, which was done with the participation of 12 faculty members of the accounting field, it seeks to design the model. The results of the research show that the most basic strategies to reduce the risks of cloud accounting based on the prioritization done is the formulation of the adoption plan. Also, at the highest level and the least effective strategies to reduce cloud accounting risks is providing timely and adequate training for employees.

Organizational bullying of auditors, as a moral injury and anomalous behavioral factor, disrupts the implementation steps of the audit and affects the way to achieve its goals. Bullying in the workplace often leads to moral harm, in which a person with power violates the value system of an employee. Therefore, the purpose of this research is to explain the motivation pattern of organizational bullying behaviors as a moral harm among auditors.

The research approach is qualitative and has been done using multiple data-based methods. Therefore, data analysis has been done at two levels of empirical and theoretical data base. The research community was experienced independent auditors in the years 1400 and 1401, and a theoretical sampling of 9 of them was used as a semi-structured interview sample group, and the obtained information was analyzed by coding method.

The results of this research showed that the financial and occupational motivations, environmental conditions of the society and the nature of the auditing profession made the existence of the motivation of bullying behaviors of auditors inevitable and the aforementioned motivation is influenced by factors such as the identity of the auditing institution and individual characteristics.

By understanding job content, using appropriate management approaches, training, adopting appropriate policies for recruiting and retaining employees, improving control and monitoring of employees, setting standards of organizational behavior and creating an active, fresh and up-to-date work environment, the effects can be The motivation side of the unethical behavior of auditors' bullying includes creating a sense of revenge, reducing the efficiency and effectiveness of the audit, reducing the economic benefits of the audit institute, preventing organizational and occupational injuries and physical, mental and moral injuries.

Accountants face situations in their work environment where they are faced with the suggestions of destructive managers regarding unethical decision making. Faced with these unethical suggestions, accountants make different decisions that affect their moral development. The purpose of this research is the effect of moral development of accountants as an individual characteristic on accepting or resisting the unethical suggestions of destructive managers with the role of moderating positive and negative emotional states.

This research was carried out using the descriptive-correlation method and is a type of applied research. The statistical population of the research included accountants of companies admitted to the Tehran Stock Exchange in 2021, of which 93 people were selected as a sample using simple random sampling. The data collection tool was a questionnaire. Research data has been analyzed using analysis of variance tests and pairwise comparisons in different states of moral development and emotional states.

The results showed that the moral development and emotional states of accountants have a significant relationship with their ethical decisions in the face of unethical proposals of destructive managers. Also, the findings showed that the emotional states of fear, disappointment, happiness and passion change the size of the relationship between ethical development and ethical decisions of accountants.

This research shows that the personal characteristics of accountants are important and only focusing on accounting knowledge and experience in recruitment is not enough and it can be done by conducting psychological tests when people enter the organization and consider the results of the test in the selection can make a more appropriate choice and prevent financial scandals in the future.

In this paper, we propose a modification to the use of the risk aversion coefficient in optimization models, based on research literature and mathematical methods. The modified risk aversion coefficient introduced in this paper can be applied in the maximization part of the model without any adverse effects. By doing so, it can improve the accuracy of meta-heuristic algorithms in finding optimal solutions. To test the efficacy of our proposed model, we applied it to 30 shares of the Tehran Stock Exchange, along with a zero-risk asset, taking into account some limitations in the market. We used a genetic meta-heuristic optimization method to solve the model, and to measure its efficiency, we compared the results of the optimization process with 2500 randomly generated portfolios that were within the problem's constraints. Our results show that our model outperforms the random portfolios in terms of both risk factors and return. In conclusion, our proposed modification to the risk aversion coefficient can improve the accuracy of optimization models, and our results demonstrate its effectiveness in generating optimal portfolios in the market.

In sustainable development and the development of business management in the new business condition, a new model of reporting is needed for reflecting all the internal and external organization effects, past and future of the companies' operations. Sustainability reporting provides an opportunity for more and better participation in the direction of sustainable development and provides the possibility of accountability in dimensions that have always been demanded by society and people. The current research was conducted with the aim of investigating the effect of isomorphism dimensions on the pressure of stakeholders and then its effect on improving the level of environmental reporting to have an effectiveness sustainable development. In the direction of the development of sustainability, the principles of isomorphism theory as the initiator of many new approaches can affect the effectiveness of the implementation and implementation of environmental reporting based on sustainable development. Managerial reporting reforms can be explained from the perspective of new organizational theory. The theory of isomorphism with the concept of institutional homogeneity is useful in understanding financial reporting reforms because these reforms are carried out not only because of the optimal use of public resources but also because of political power and institutional legitimacy. This research is applied in terms of purpose and descriptive and correlational in terms of data collection method. To obtain data related to "environmental management reporting" and "dimensions of isomorphism", the questionnaire of Asiri et al. was used. The scoring of all questionnaires is based on the Likert scale. To test the hypotheses of the research, a sample of financial managers and senior management of companies listed in the Tehran Stock Exchange in 2022 has been selected. Due to the nature of the research, the large size of the population and the impossibility of surveying the entire statistical population, convenience sampling method was used. The sample size was also determined using Morgan's table of 300 people and for this purpose, the same number of questionnaires were collected. To test the hypotheses and research model, the data obtained from distributed questionnaires were analyzed using descriptive statistical methods (such as sample, mean and standard deviation). In the inferential part to test the research hypotheses, the data was analyzed using the conceptual model through structural equation modeling and using PLS software. In this research, environmental management accounting is considered as a dependent hidden variable. The mentioned index is equal to the amount of points that people give in response to the relevant questionnaire. Also, independent hidden variables include environment-focused human resource management and environment-focused technology. In this research, the effect of different dimensions of institutional isomorphism, including normative, mimetic and coercive dimensions, on institutional isomorphism, and in the next step, the effect of institutional isomorphism on the level of environmental reporting based on the principles of sustainable development has been investigated. Research hypotheses have been formulated in line with the theory of legitimacy, the theory of stakeholders and the theory of information economy, and it has been shown that in the companies listed to the Tehran Stock Exchange, coercive and normative isomorphism has led to the promotion of institutional isomorphism, and mimetic isomorphism has an effect on institutional isomorphism. Also, institutional isomorphism has led to the improvement of environmental management reporting in the path of achieving sustainable development goals. Institutional isomorphism has shown various types of pressure from interest groups and through different means, which will lead to changes in the structure of an organization and will create a kind of homogeneity among organizations. Institutional isomorphism with its mechanisms encourages or forces companies to implement environmental requirements in the path of sustainable development. The implementation and application of such requirements requires a suitable information system and its reports can lead to appropriate decisions in different organizational dimensions. Coercive homomorphism appears as a result of official and unofficial pressures through the acceptance of national and international guidelines and laws. For example, these institutions may prescribe conditions for the development of cooperation. While normative isomorphism manifests itself as a result of professionalism and organizations reaching the belief that systems such as environmental reporting has major benefits for the organization and society. There have been no such discussions in imitation. These results are in accordance with the stakeholder pressure theory and the new institutional holistic theory, which deals with providing an institutional theory based on the lack of resources and technological capabilities based on institutional isomorphism. Strengthening the use of information systems focused on the environment, which is done by training and strengthening employees' awareness of its methods, promotes the main indicators of sustainable development. This issue can be due to legal pressures from the government, following environmental laws, meeting the needs of environmental policies for the purposes of corporate governance. In this regard, isomorphism as a limiting process makes organizations comply with the sustainable development performance framework. Companies will also be structurally forced to submit reports and environmental measures and take optimal decisions in this regard. Therefore, by creating a duality, on the one hand, isomorphism will limit companies in the path of financial and economic development, and on the other hand, it will improve sustainable development indicators. One of the functions of the developer is the establishment of green technologies based on sustainable development in order to improve environmental performance, and in the same way, the development of human resource management based on the environment. Based on the findings of this research, it is suggested that governments, by establishing laws and regulations or through unions, require companies to establish environment-based systems and environmental reporting. Also, the improvement of environment-based human resources management, such as performance evaluation systems and payment of bonuses and promotion of employees, and improvement of the organizational culture of environmental management accounting in companies should be given more attention. The business environment should be developed in such a way that the survival of businesses depends on meeting the goals of sustainable development and the environment.

Although auditors may adhere to professional behavior to a certain extent, clear and continuous monitoring of auditors' behavior on the one hand and the existence of changes in the structures of auditing institutions on the other hand is important to maintain professional ethics in order to control the quality of accounting work. It seems In this regard, the aim of the present study is to develop a model for changing the structure of audit institutions, focusing on the approach of professional ethics and quality control of audit work. The present study method is foundational data. The statistical population includes certified accountants, 11 of whom were selected as a statistical sample using the snowball method. Coding was done in three sections: open, central and selective coding. The results of the coding were categorized into six main categories, causal conditions, intervenors, strategy of actions, context and consequences. The requirements of environmental laws and organizational and individual barriers of institutions were placed in the category of background and context, and technical and developmental developments and the appointment and rewards of auditors in the category of intervening conditions, as well as the standardization of the structure of audit institutions and single organizational structures in the category of causal conditions. , operational policies of auditing institutions, skills and expertise of auditing institutions' members, and the needs and demands of auditing institutions' structures were placed in the category of actions and credibility of services in new structures, and adaptation to changes in new structures were placed in the category of consequences. It is hoped that the results of this study will be of great help to accounting institutions and people working in auditing institutions.

Ethical growth is one of the influencing factors on the ethical decision making of accountants in ethical dilemmas that arise in the workplace. Following the recent financial scandals, accountants have been severely criticized and lost their professional credibility due to unethical decisions and complicity with their superior managers in companies. The consequences of unethical decision-making in companies have made the influencing factors one of the challenging issues in accounting research. Based on this, in order to identify the influencing factors on accountants' decision-making, the purpose of this research is to investigate the role of ethical growth and ambiguity tolerance on unethical decisions in the position of profit management. In order to collect the required information, 93 accountants from companies admitted to the Tehran Stock Exchange were selected as a sample, and the research questionnaire was distributed and collected among them. In order to test the research hypotheses, structural equation modeling method with partial least squares approach and Smart-PLS software were used. The results of the research showed that there is a significant and inverse relationship between the ethical growth of accountants and their unethical decision-making in the position of profit management, so that the higher the level of ethical growth of accountants, the less unethical decision-making they have. Also, the results of the research showed that the level of moral development and ambiguity tolerance of accountants have a positive and significant relationship with each other. In addition, the level of ambiguity tolerance and unethical decision-making by accountants in earnings management situation have a significant and inverse relationship with each other, and ambiguity tolerance as a mediating variable can influence the relationship between the level of moral development and unethical decision-making by accountants in earnings management situation. make an impact The evidence shows that the higher the level of moral development of accountants and the greater their ability to tolerate ambiguity, the more ethical decisions they make and the less unethical decisions they make, and they will not fulfill the unethical demands of managers.

The purpose of this research is to study the effect of financial stress on the timeliness of accounting financial reporting in companies listed on the Tehran Stock Exchange.

In order to investigate this goal, two explanatory hypotheses and information related to 152 stock exchange member companies for the period of 2017 to 2022 were analyzed. The regression model used in this research was a panel data method with a combined approach.

The results showed that financial stress has a positive and significant relationship with the start and finish of preparing financial reports, but it has no positive but significant relationship with late registration.

According to the findings of the research, management decisions can reduce financial stress and be effective in the timely presentation of financial reports to help investors as an effective informational and operational tool in the evaluation, analysis and analysis of reports.

Contribution:

This study will provide evidence of its impact on the timeliness of accounting financial reporting as one of the effective factors in investment by using updated indicators involved in financial stress. It seems that these indicators have not been investigated so far and The results of the review develop the theoretical literature in this field. Also, the findings can help in recognizing and reducing the level of financial stress indicators in companies and also be useful for investors who seek to reduce risk and riskiness of investment.

The purpose of this research is to present the professional thinking model of employees based on the dimensions of ambivalence and psychological empowerment. The research method is applicable in terms of its purpose, hypothesis-deductive in terms of the approach, and descriptive-exploratory in terms of the research implementation method. The statistical population of the research includes 1100 people from the public accountant's community of Iran, 297 of whom were selected as a sample using Morgan's table, and the sampling method is available. The research tool is a researcher-made questionnaire. In order to determine the reliability of the questionnaires, Cronbach's alpha method was used using SPSS software, and composite reliability was determined by using SMART PLS software. Also, confirmatory factor analysis was used to show the reliability of the questionnaire. The results showed that there is a relationship between the dimensions and components of professional thinking and ambivalence. There is a relationship between the dimensions and components of professional thinking and empowerment. The obtained value for GOF is 0.51, which confirms the very good fit of the overall model.

The purpose of this research is to investigate the financial health model based on the disclosure of corporate social responsibility and the transparency of financial reporting in the Tehran Stock Exchange. The statistical population of companies admitted to the Tehran Stock Exchange during the years 1390 to 1400 is that 217 companies were selected as a statistical sample by the method of systematic elimination, and the research hypotheses were tested using mixed regression. The results of the significance test of the coefficients based on the fitted regression equations indicate the existence of a significant positive relationship between the disclosure of corporate social responsibility and financial health. Also, there is a positive and significant effect between financial reporting transparency and financial health. The result of this research will help managers to improve and develop effective policies related to social responsibility disclosure that are necessary to achieve financial health in the short and long term. Therefore, with appropriate investments, in companies that have more transparent and stable financial statements, they provide the basis for increasing the profitability and financial health of business units.

Cloud accounting not only introduces specific risks to the accounting process, but also some of the known risks associated with other cloud-based applications. Considering the great importance of risk reduction strategies in accepting cloud accounting, the aim of this study is to investigate the strategies for reducing cloud accounting risks in Iran using structural-interpretive modeling. the research methodology is a combination of qualitative and quantitative methods that are used to collect the components of strategies for reducing cloud accounting risks from a qualitative method by examining theoretical foundations and performing fuzzy Delphi analysis with the participation of 16 accounting faculty members as experts. In a small part, through the formation of its own structural interaction matrix, it seeks structural-interpretive modeling, which has been done in this part with the participation of 12 faculty members in the field of accounting. the results show that the most basic strategies to reduce cloud accounting risks are based on the prioritization of the acceptance plan. Also at the highest level and least effective strategies to reduce the risks of cloud accounting is to provide timely and adequate training for employees. the most important strategy is to reduce the risks of cloud accounting and should be considered more than other strategies. research findings can fill the research gap in the field of cloud accounting and be useful for managers in decision making.

The purpose of the present study was to investigate the impact of auditors' professional judgment on audit quality, with a focus on the mediating role of auditors' professional resilience.

This research is applied, descriptive, and survey-based. The study focused on official auditors working in auditing institutes and organizations in 2021. The quantitative part involved calculating the statistical sample size using Cochran's formula, with audit experts from Tehran province as the statistical population. Data analysis was conducted using the structural equation method, and the collected data were analyzed using PLS software.

The results of the present study align with the regulations of professional conduct of the official association and the international ethical standards board, as well as the impact of psychological models and the importance of utilizing them in auditing. Additionally, the results highlight the high expectations of society from the auditing profession to deliver top-notch performance in assessment and ensure high-quality outcomes. Conversely, enhancing professional resilience can boost auditors' judgment performance.

Enhancing the professional judgment of auditors elevates the quality of auditing. Audit quality is enhanced through the professional resilience of auditors. Moreover, audit quality is enhanced through the professional resilience of auditors by enhancing their professional judgment.

Environmental accounting has also become an important and significant issue in the field of sustainability in recent years in line with the changes in the behavior of companies with the environment. Human societies and accounting professions, without adhering to professional ethics They will decline. The purpose of this study is to provide a model of accounting strategies with an emphasis on environmental ethics. The current research has been conducted using a mixed research method in two parts, qualitative and quantitative. The statistical population of the research in the qualitative part is university faculty members and in the quantitative part 194 are managers, experts and knowledgeable people in the field of environmental accounting. To analyze the qualitative data, the method of foundational data theory was used, and in the quantitative part, structural equations were used. The findings of the qualitative section showed that six main categories of senior management's commitment to strategy, uncertainty, social legitimacy, environmental monitoring and control, and accounting information system were identified as dimensions of the model. Finally, in the quantitative part of the results of the model, the effect coefficient of the change factors on the results showed the confirmation of the relationships, and from the results of the goodness of fit index, the value of the fit index was equal to 0.943, which shows the strong fit and desirability of the model.

Rapid technological changes are characteristic of today's markets and business decisions, in such a situation, the capital structure’s reversibility is considered an important financial criterion for companies, and since the behavior of investors and beneficiaries and their expectations from the market can also affect the capital structure and, as a result, the capital structure’s reversibility. this article examines the effect of relationships between suppliers and customers on the capital structure’s reversibility and also considers the moderating role of fundamental uncertainty.
This research is applied in terms of purpose. in terms of time, post-event, and in terms of nature, it is descriptive of the correlation type, which examines the properties and characteristics of the variables and the relationship between the variables with regression analysis. Then, after collecting the data of the statistical population samples, data analysis is done to test the hypotheses.  The research hypothesis was tested based on a statistical sample consisting of 131 companies during the period of 2010 to 2019 using multivariate regression based on combined data.
According to the stakeholder theory, the research findings show that supplier and customer relationships have a positive and significant effect on the capital structure’s reversibility. Also, according to the findings of the research, fundamental uncertainty weakens the effect of supplier and customer relationships on the capital structure’s reversibility.
The results show that when supplier relationships with major customers increase, the capital structure's reversibility period also increases. Also, in companies with high operating cash flow fluctuations, with the increase of supplier-customer relations, the reversibility period of the capital structure is reduced, which means that the operating cash flow fluctuations will reduce the speed of capital structure’s reversibility.

in the current era, the increasing process of environmental degradation has become a crisis which increases day by day deterioration and its impact. although, sustainable economic development is a common responsibility between the organization, government and consumers, but organizations can play a dynamic role in reducing environmental degradation .in the other hand, managers have an important role in reducing the pollution and the governments tend to have environmental accountability .in this regard, the purpose of this study is to model the environmental accounting strategies and accountability of managers with data approach .in this regard, 11 interviews with experts in the field of environmental accounting and managers in the field of environmental accounting were conducted .interviews were continued until the theoretical saturation and then after primary coding in five categories of ali, outcomes, intervention, and background and action strategy were classified .it is hoped that the results of this study have taken a step toward environmental accounting and accountability.

The purpose of the current research is to analyze the status of the supporting components of retail investors with the aim of developing economic businesses. The goal was to present and analyze effective indicators in supporting retail investors. The research method of this study is a combination of qualitative and quantitative research. The statistical population was the basis of the qualitative part of theorizing. First, in the content analysis section, the articles were categorized and analyzed, and 67 internal and external articles were extracted, using open coding method (Strauss and Corbin, 1999),5 main categories were categorized, then the questions of the questionnaire Under the supervision of the scientific committee, it was designed and sent in the form of a semi-structured interview with 35 experts from the faculty members of the Islamic Azad University of Tehran, and the indicators were confirmed at this stage.The percentage of the priority of each of the indicators has been calculated. In the next step, the quantitative part was sent to 190 members of the academic staff of accounting and economics in national and open universities and using the status questionnaire and spss 22 software and the one-sample t test. It is used to describe the current situation. The results showed that the average index that represents the extent of support for investors is not at a favorable level.