علیرضا معطوفی

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.

This article was done with the aim of presenting a model for the implementation of green human resources management policies in Shahrood University of Medical Sciences. The current study is an applied-developmental research in terms of its purpose, and it is a survey-cross-sectional research from the point of view of the data collection method. To achieve the goal of the research, a mixed exploratory research design (qualitative-quantitative) was used. The community of participants in the qualitative section includes professors and managers of Shahrood University of Medical Sciences. Sampling was done by theoretical sampling method and theoretical saturation was achieved with 10 people. The statistical population of the quantitative part also includes managers and experts of Shahrood University of Medical Sciences. The sample size was estimated to be 384 people using Cochran's formula and sampling was done by simple random method. A semi-structured interview and a researcher-made questionnaire were used to collect data. Qualitative analysis of expert interviews was done with thematic analysis method and the final model was validated with partial least squares method. Qualitative data analysis was done with Maxqda software and quantitative part was done with Smart PLS. The research findings showed that spiritual leadership has an effect on the supervisor's ethical laws, spirituality in the work environment, and ethical culture. These factors also affect the green human resources management policy and the mentioned policies in turn affect social responsibility, moral responsibility and legal responsibility.

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.

The rotation and tenure of audit partners are crucial factors for large corporations, as they significantly affect the quality of financial reporting. This study is among the first to provide empirical evidence on the relationship between audit partner tenure and audit quality. The research aims to explore this relationship while examining the moderating role of switching audit firms.

The current research was conducted within the unique context of Iran, focusing on evaluating the turnover of audit firm partners. To measure this turnover effectively, the study employs the research model developed by Giper et al. (2021). By applying this model in the Iranian context, the research aims to uncover insights specific to regulations that influence audit partner rotation. This model provides a structured framework for analyzing the relationships between partner tenure, audit quality, and financial reporting outcomes. The study examined companies listed on the Tehran Stock Exchange. A total of 136 companies were selected as the sample for the period from 2013 to 2021, yielding 1,224 observations. The data was analyzed using the panel data method.

After testing the hypotheses, the results showed that rotating audit partners led to an increase in the disclosure of internal control weaknesses. In contrast, longer audit partner tenure was associated with a decrease in financial statement restatements and the disclosure of internal control weaknesses. 

the current research contributes to the existing literature on audit firm partner turnover and its relationship with audit quality indicators in companies. It sought to provide valuable evidence regarding the implications of audit firm partner turnover and tenure, shedding light on how these factors influence financial reporting standards. Based on the theoretical foundations, the research findings indicate that when audit partners at a firm change frequently, there may be signals to investors that the company wishes to manipulate its financial reports. This could be due to the new auditor's lack of familiarity with the company. Additionally, the research findings suggest that as the turnover of audit firm partners increases, there may be a higher likelihood of disclosing internal control weaknesses, which can be seen as a measure of audit quality. Conversely, when a partner has been with an audit firm for a longer period, there may be fewer financial restatements and internal control weaknesses, indicating higher audit quality. However, when both the partner's tenure and the firm's change cycle increase at the same time, there may not be a significant change in accruals, financial restatements, and disclosure of internal control weaknesses as measures of audit quality. This issue may stem from the fact that many auditing institutions in Iran tend to rely heavily on the previous year's worksheets and documentation prepared by prior auditors when conducting their audits. The practice is often used for audit planning, budgeting, and gathering necessary information for the current year's audit.

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,

Financial reporting should be able to provide fair information about economic resources under control, capital structure, liquidity and flexibility rate, future borrowing needs, the degree of adaptation to changes in the economic, social and environmental environment, performance, profit distribution and cash flows, risk management, economic management capabilities and provide the firm with all stakeholders and users for economic decisions. The purpose of this study is to investigate the effects of organizational risk appetite on aggressive financial reporting behavior considering the moderating effect of honesty- humility. This research in terms of result is applied and from the perspective of descriptive-survey and in terms of time, a cross-sectional study in 2021. The statistical population of this study was Chief financial officers and Chief Accountants companies listed on the Tehran Stock Exchange. The sample selection method was based on random sampling that finally, 271 questionnaires were answered and the information obtained has been measurement in statistical analyzes. The study hypotheses have been tested with the structural equation modeling approach using Smart PLS software. The results show that aggressive and conservative risk appetite has positive and significant effect on aggressive financial reporting behavior. Other results showed that honesty and humility as a moderating variable the relationship between aggressive and conservative risk appetite on aggressive financial reporting behavior does not moderate.

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.

The purpose of this study was to design a model for leveling the dimensions of green human resource management with a policy-making approach in Golestan Governorate. The present study is applied in terms of purpose and descriptive-survey based on the method. In the first step, the dimensions of green human resource management were identified with a policy-making approach based on interviews with 10 academic and organizational experts. The output of this stage was 11 dimensions. Then, in the second step, the interpretive structural modeling method with Excel software was used to design the model. The results showed that the dimensions of green education and development, green service compensation and green maintenance of human resources are at the first level and green recruitment and recruitment, green performance evaluation and green teamwork are at the second level, green organization, green human resource planning and green organizational culture are at the third level, and green support of green management, analysis and job design are at the fourth level, and the dimensions of green recruitment and employment, green maintenance of human resources in The dependent cluster, the dimensions of green organizational culture, green job analysis and design are in the independent cluster and the rest of the dimensions are in the linkedin cluster.

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.

The purpose of this study is to provide a model of public policy implementation based on the dimensions of social responsibility in medical universities. Is a descriptive and correlational study in terms of data processing (qualitative). Theoretical saturation was selected. The data collection tool was a semi-structured interview based on the foundation data approach. The reliability and validity of the questionnaire were estimated by Delphi technique and the reliability of the questionnaire questions was estimated by Cronbach's alpha coefficient higher than 0.7. MAXQDA11 software was used to analyze the data. The findings of the study introduced 6 categories as causal factors, pivotal phenomenon, strategy, intervening and contextual factors and consequences of implementing a policy based on social responsibility in the University of Medical Sciences. Based on this, it can be said that according to the concepts presented in the paradigm model of the present study, the process of implementing public policy in medical universities can be improved based on the concept of social responsibility.

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.

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.

The purpose of this research is to "provide a model for evaluating public policies based on the dimensions of financial transparency". In this regard, while reviewing the concepts of the policies of the Court of Accounts and financial transparency, using a mixed method (qualitative-quantitative), the evaluation model of public policies based on the dimensions of financial transparency was presented. The studied community in the qualitative section includes experts, professors and experts in the field of finance and accounting, and in the quantitative section, there are experts in this field. The size of the studied sample in the qualitative section is selected by the snowball method and theoretical saturation, and in the quantitative section, a statistical sample of 30 people is determined for Dimetal analysis. In order to collect data in this research, a semi-structured interview was used in the qualitative part and a questionnaire was used in the quantitative part, the validity of which was checked by experts in the form of content validity. In order to analyze the data in the qualitative phase, using open, axial and selective coding in the Max Quda software, and in the quantitative phase, it was used by DeMetal to verify the components and the model. The results showed that in the coding stage, 10 components and 51 indicators were identified by Max Kyuda software. These components include 1- management factors; 2- Expertise and skill; 3-laws and regulations; 4-organizational environment;-administrative health; 6-government budget; 7-organizational resources; 8-remedial strategies; 9-organizational consequences and 10-public consequences. The results also showed that managerial factors, expertise and skills, rules and regulations, organizational environment and administrative health affect each other. Based on this, the variables of managerial factors and laws and regulations are causal variables; And the variables of expertise and skill, organizational environment and administrative health are disabled variables. Among all the examined criteria, the criterion of managerial factors has the most effectiveness among other criteria and the criterion of administrative health has the most effectiveness.

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 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.

Forecasting crises in any society in public policies is of special importance from the point of view of policymakers. Comparison and review of past research on economic topics can also be considered as a guide for policymakers. Therefore, this research has been compiled with the aim of designing a meta-composite model of the crisis in the foreign exchange policies of the Central Bank. The research method is meta-composite, practical in terms of purpose, and documentary and library in terms of data collection. The findings showed that the main reason for the currency crisis in the category of foreign exchange policies is the lack of early warning systems of the financial crisis, in the commercial factors, exports and low GDP, among the political factors, non-membership in the monetary union and the inflation rate in the factors. Economic have the greatest impact on the emergence of the crisis in the policy of the central bank. In the behavior of investors, speculative and speculative attacks are the most known cause of currency crises. The consequences of the research include economic and social collapse. According to the findings of the research, it can be concluded that the policies of the central bank, banking policies, and management reasons cause policies to avoid currency crises to be formed, the consequences of which are economic and social development.

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.

Foreign exchange crisis is one of the major challenges in the economies of countries, In exchange rate crises, the value of the national currency decreases relative to foreign currencies, and the exchange rate suddenly increases. In this context, the aim of this research is to design a model for avoiding exchange rate crises in the policies of central banks using an integrated approach. The research method is a mixed one, incorporating qualitative data analysis based on Strauss and Corbin's grounded theory approach and quantitative data analysis involving a Delphi survey. Interviews were conducted as the research tool for the qualitative section, and researcher-designed questionnaires were used for the quantitative part. The research participants in the qualitative section include experts, opinion leaders, policy-makers, and decision-makers in the field of exchange rate policies of the central bank, as well as managers of government banks and professors in public management, totaling twelve individuals. The Delphi participants consisted of thirty individuals, including managers and opinion leaders in the exchange rate field from Sepah Bank, Mashhad branch. The research findings cover critical conditions of the central bank's exchange rate policies, banking policies, and managerial reasons. The main focus of the research is to avoid exchange rate crises, which involves components such as avoiding payment balance crises and avoiding exchange rate crises. The strategies encompass public opinion management, managed floating exchange rate systems, restraint strategy, and interactive strategy. The consequences involve social and economic development. The areas of concern include supportive policies and cultural factors, while the interveners encompass political, economic, and investor behavior factors. Based on the research findings, it can be stated that avoiding exchange rate crises necessitates coordination and collaboration between the central bank and other institutions, along with the development of strategies appropriate for the country's economic conditions.

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.