دکتر زهرا پورزمانی

The objective of this study is to present a model for the financial oversight of the country's public sector budget with an internal oversight approach within the executive branch.  

This research is qualitative in nature and was conducted using the fuzzy Delphi method. The statistical population consists of 131 experts and specialists in the field of financial oversight of the public sector budget, who were selected as research experts using the non-probabilistic chain sampling method. 

Based on the results, 8 dimensions, 27 components, and 86 indicators for the financial oversight of the country's public sector budget with an internal oversight approach were identified. Through the fuzzy Delphi process and confirmatory factor analysis using the Smart PLS software, 2 components and 6 indicators were ultimately removed, resulting in a final set of 82 indicators. The research findings indicate that all 8 identified dimensions—financial oversight pillars, training and human resources, organizational culture and ethical values, oversight strategies and tactics, forecasting of oversight laws and regulations, oversight infrastructures, financial oversight tools, and the design of financial oversight and control procedures and methods—have positive and significant relationships with the performance of financial oversight of the public sector budget with an internal oversight approach. 

This model can assist supervisory bodies that are effective in overseeing the public sector budget and serve as a pathway for efficient and effective financial oversight for executive bodies in the country's public sector.

The objective of this study is to identify the factors affecting financial Supervision of the budget with an internal supervision approach in Iran's public sector using the meta-synthesis method, a type of meta-study. This research analyzes previous findings and applies the seven-step method of Sandelowski and Barroso to categorize the conceptual model of factors influencing financial Supervision of the budget with an internal supervision approach. Using three-stage coding in MAXQDA software, these factors were analyzed and categorized into 8 dimensions, 27 components (concepts), and 86 indicators. The study employed the Kappa coefficient method to assess reliability and quality control, with the SPSS-calculated Kappa coefficient of 0.771 indicating a valid level of agreement. The results show that the factors influencing financial Supervision of the budget with an internal supervision approach include financial Supervision entities, education and human resources, cultural and ethical values, supervisory strategies, financial Supervision laws and regulations, financial Supervision infrastructure, financial Supervision tools, and the design of Supervision and control procedures. The findings of this research can be utilized by policymakers and decision-makers in the field of financial oversight of public sector budgets.

Forensic accounting and the expansion of its scope and application have caused the attention of scientific circles, economic enterprises, legal and judicial systems, and at some levels of legislators to this category. Despite its special importance and necessity in the detection and prevention of fraud and economic corruption, this scientific field has been studied and researched less than other branches of accounting. Perhaps one of the reasons is the interdisciplinary nature of this field. Providing a framework of the key elements of this discipline will definitely be effective in understanding and applying it - especially in Iranian society. Due to this necessity, a study and research - which is in progress - was carried out with the aim of identifying and determining the key concepts and elements of court accounting. The research literature was collected and compiled by means of content analysis. The key elements were classified in the levels of concepts and key factors. Finally, in order to ensure the confirmation of the identified concepts and elements, the Delphi method was used to examine the opinion of various experts and specialists in this field with various expertises and experiences and of course related. The results of polling lead to presenting a list of 5 key concepts including; The key features of forensic accountants are the management of forensic accountants' activities, the services and roles of forensic accountants, the process of implementing forensic accounting operations and the organizational relationships of forensic accountants and 22 main factors.

Virtual currencies are among the new realities, whose origin goes back to the invention of Bitcoin in 2009 by an unknown person. After the exchange capabilities of this cryptocurrency were determined, instead of money, other virtual currencies such as Ethereum, Ripple, Monero, and Lite coin also appeared. A very important issue in this regard was the approach of countries to such cryptocurrencies. Considering the special role of cryptocurrencies in financial transactions and the monetary and banking challenges they have created, countries have adopted different approaches to accepting or banning it. Some have not declared the trading of these cryptocurrencies prohibited and even have protective regulations that these countries will be studied with a regulatory approach. The countries of the second group have a prohibitive approach, unlike the prescribing countries, and have passed various regulations to announce the ban on the trading of these cryptocurrencies, and finally, the third group are countries that do not have a clear prohibiting or prescribing approach. The current article, which is a descriptive-analytical method with the aim of "examining Iran's jurisprudential-legal approach in relation to virtual cryptocurrencies; Prescription or Prohibition" in writing comes to the conclusion that; Unfortunately, Iran's legal system is in the group of countries that do not have a specific approach, because they have not identified cryptocurrencies and have not provided a specific nature for it in the laws and regulations, or the provided regulations are very incomplete. Many cryptocurrency activities are being carried out even by government agencies. In Iran's legal system, cryptocurrencies are not considered money and are not among the currencies supported by the central bank, but they can be subject to legal regulations such as tax regulations as securities or goods.

Multiple intelligences are non-cognitive intelligences that include understanding emotions and feelings. The result of their correct use is appropriate and timely decisions, the ability to manage the mood and control behaviors and social skills. On the other hand, the value created by the audit of financial statements is the result of the auditor's judgment and generally results from the set of professional judgments that are made within the framework of accounting and auditing standards. Therefore, the purpose of this research is to investigate the role of multiple intelligences in auditors' judgment and decision making. The current research is an applied and descriptive-correlation research in nature. The field part of the research was collected through the distribution of questionnaires in the target community. The statistical population included 1300 certified accountants and professional managers of the understudy audit firms. The sample size according to Cochran's formula, was 297 (n = 297). The general structure of the research questionnaires was subject to content construct validity and the validity of the questionnaire is confirmed. Cronbach's alpha and composite reliability have also been used to measure reliability, which has acceptable reliability. The data were analyzed using PLS performed in SPSS and Smart PLS4. The results indicated that multiple intelligences had an impact on auditor's judgment and decision-making.

Individual creativity and thinking style of people is an important factor in information processing. Professional doubt is also considered as a moderating factor in the relationship between individual creativity and information processing. The results of the studies show that the proper use of professional doubt leads to high quality in the process of decision making and judgment and giving correct opinions. Therefore, professional doubt and creativity dimensions can be assumed as factors affecting auditors' judgment and decision making. In this regard, the aim of this research is to determine the effect of professional doubt on the dimensions of creativity (fluidity, flexibility, initiative and elaboration of details) and auditors' judgment. This research is applied in terms of purpose and in terms of method, it is a survey that is done using statistical analysis of structural equations. The required data has been collected and analyzed by using a questionnaire completed by 297 certified accountants and professional managers in audit institutions that are members of the Certified Certified Accountant Society of Iran. Also, standard Hart (2013) and Torrance (1979) questionnaires were used to collect data. The findings indicate that professional doubt has a positive and significant effect on the dimensions of creativity (fluidity, flexibility, initiative and elaboration of details) as well as its dimensions on the auditors' judgment and decision making. The results of this research can expand the theoretical foundations of creativity in auditors' business and examine its relationship with professional doubt and auditors' judgment and decision making .

Senior managers of companies, as the main helmsmen of companies' guidance and leadership, have a significant influence on the company's strategic decisions, so they can also influence the company's decisions regarding fulfilling social responsibility. Many researches have been conducted in the field of management characteristics and various financial and functional decisions of companies, but there is little evidence that relates the psychological characteristics of managers to the company's non-financial functions such as fulfilling social responsibility. This issue is also related to the personality characteristics of managers. Therefore, the present study was formed with the aim of investigating the cognitive approaches of managers (caution and conservatism and optimism-pessimism) when making decisions on fulfilling the social responsibility of the company.

The current research is applied and quantitative from the point of view of the research method. The statistical population of the current research includes managers and financial experts in Tehran stock exchange companies, who were selected with the help of Morgan's table in the number of 213 people. The research tool is standard questionnaires and the analysis method was done with the help of confirmatory factor analysis.

The results showed that there is a significant relationship between the caution and conservatism of managers and the optimism of managers with fulfilling social responsibility at the 95% confidence level. In general, the results of this research show that the personality characteristics of managers have an impact on the social responsibility of managers in companies.

The aim of this study is to present a structural model of the drivers influencing investor behavior, considering their perception of stock returns. 

This research is applied in nature and adopts a descriptive-analytical approach. The methodology is mixed and carried out in both quantitative and qualitative phases. The statistical population for the qualitative phase consists of academic experts and managers of listed companies. Using snowball sampling and theoretical saturation, 11 participants were selected. The data collection tool for the qualitative phase was semi-structured interviews based on theoretical foundations. Data analysis was conducted using thematic analysis. For the quantitative phase, a researcher-made questionnaire, derived from the qualitative model and validated for reliability and validity, was distributed among a stratified sample of 213 respondents. The paths and causal relationships between the external and internal constructs in the structural model were confirmed using confirmatory factor analysis. 

The findings indicated that the drivers influencing investor behavior based on their perception of stock returns include "demographic factors, fundamental principles of the stock market, individual and psychological characteristics, risk tolerance capacity, and personal values and beliefs." In the quantitative section, the path coefficients were greater than 0.3, and the corresponding t-values exceeded 1.96, confirming all the paths. 

In investors' decision-making based on their perception of stock returns, behavioral factors and contextual variables such as demographic factors (e.g., age, gender, education, and individual perspectives) play a significant role. Additionally, proper and data-driven fundamental analysis in the stock market leads to more optimal investment decisions. Ultimately, risk acceptance and increasing the risk threshold significantly help individuals make profitable decisions based on technical analyses.

The aim is to explain the impact of transformational leadership on the process of creation, transfer, application and maintenance of auditors' knowledge and their mutual effects on auditors' judgment. The statistical population included IACPA member accountants and professional managers (CFOs/CEOs). Newman and Conrad (1999) questionnaire were used to measure knowledge management, Bass and Avolio (2010) questionnaire was used to measure transformational leadership, and Hart (2012) questionnaire was used to measure auditors' judgment and decision making. In examining the validity and reliability of the research tool, with confirmatory factor analysis, the general structure of the research questionnaires was subjected to content and confirmatory construct validity. Cronbach's alpha and composite reliability have also been used to measure reliability. Because these coefficients are greater than 0.7, the test has acceptable reliability. The results of the research hypothesis test indicate that transformational leadership has a positive and significant effect on the process of creation, transfer, application and maintenance of auditors' knowledge. And the process of creating, transferring, applying and maintaining auditors' knowledge also has a positive and meaningful effect on judgment and decision making in auditing. The results of this study can be used for several groups, including the legislators of the auditing profession, the auditing organization, the community of certified accountants, and auditing institutions.

The three dimensions of intellectual capital theory can have an impact on the social responsibility of auditors. The current research has been conducted with the aim of studying the role of different aspects of the theory of intellectual capital in explaining the attitude of auditors towards fulfilling social responsibility. This research is applied in terms of purpose and descriptive survey in terms of data collection method. The statistical population of the research includes all auditors working in audit firms and audit organization in Iran during the year 2021, and based on Cochran's formula, 319 people were randomly selected as a sample. To collect data, standard questionnaires with a 5-level Likert scale were used. The analysis of the collected data as well as testing of hypotheses was done using the new generation of (SEM) by (PLS) method. The results showed that the average of the variables of intellectual capital and social responsibility was higher than the theoretical average, and in addition, human capital and communication capital have a positive and significant effect on social responsibility of auditors. Intellectual capital and its dimensions (human, structural and communicational) have a positive and significant effect in explaining the attitude of auditors towards fulfilling social responsibility in the auditing profession.Contribution: The results of this research, in addition to enriching the existing research literature, can be a novel turning point and a suitable start to draw attention to the growing development of intellectual capital dimensions in the auditing profession, which have received less attention so far and ultimately lead to an increase in the level of social responsibility of auditors.

The present research aims to present the pathology of internal audit in public sector in Iran and the ranking of damages. Both field and library methods were used in two qualitative and quantitative stages. Qualitative phase using the foundation data approach, identified damages in the core categories, causal conditions, background conditions, strategies, intervention conditions and consequences of the research model, determining and in the quantitative phase, using non-parametric tests of the impact of damages Checked on performance and using the Friedman test, the identified factors were ranked. The statistical population is working internal auditors or experts who were related to this activity. According to the undetermined size of the statistical population, the sample size of 384 people was determined by Cochran's formula and 350 questionnaires were distributed. The research questionnaire was designed with a 5-point Likert scale. The results of the foundation's data approach classified the research model into 6 categories. The results showed that the variables 1. selective and tasteful behavior of managers, 2. not having a favorable organizational position, 3. weak law and lack of transparency at the community level have more priority as harm. Also, it was found that 1. the cost of political fronts in the country and 2. economic fluctuations were less important from the point of view of the respondents.

This study examines the effect of Auditor's Identity on Commercialization in Audit Firms, given the mediatory role of Auditor's Judgment. This is an applied research conducted through a descriptive survey. The statistical population included the 1300 IACPA member accountants and professional managers (CFOs/CEOs). A sample size of 297 persons was formed using Cochran formula. For data collection, a questionnaire was used. The assumed causal relationships were tested using structural equation modeling (SEM) technique performed in PLS3 software. The results indicated that Auditor's Identity and Auditor's Judgment had a positive and significant effect on Commercialization in Audit Firms and decision. In addition, Auditor's Identity was found to have a positive and significant effect on Auditor's Judgment in the understudy setting, meanwhile Auditor's Judgment mediated the effect of Auditor's Identity on Commercialization in Audit Firms.

Classical economics and the study of financial markets from a normative point of view have their foundations laid in the rationality of economic agents. The main hypothesis revolves around decision making under rationality. on the other hand,investors do not act as if they are rational,the contrary,exhibit many biases that lead to poor investment decisions in specific contexts.These cognitive errors are due to investors’ inability to certainly know market movements for the next periods, which inclines them to make biased decisions.This paper wishes to analyze the behavior of investors from Tehran Stock Exchange to see if they are prone to behavioral bias under the conditions of information shock. To achieve the research goal, data of 106 sample companies were collected in the period 2013-2020 and analyzed by descriptive-correlation analysis using multiple regression test. The results showed that there was only a significant relationship between internal information shock (fundamental changes in institutional ownership) and behavioral bias of investors' Loss aversion and Self-control Bias and no significant relationship was found with other internal and external shocks. Also, there is no significant relationship between internal and external shocks and behavioral bias of Information Salience.

This research investigates the impact of multiple intelligences on auditor's judgment and decision-making in auditing, considering the mediating role of auditor's organizational culture. This is an applied research conducted through a descriptive-survey. The spatial and temporal scopes of the research are auditing institutions in 2022 and 2023. The statistical population included 1300 certified accountants and professional managers of the understudy audit firms. The sample size according to Cochran's formula, was 297 (n = 297). A questionnaire was used to collect data. In this research, the validity of the questionnaire was investigated using convergent validity and discriminant validity. Also, the reliability of the variables in terms of Cronbach's alpha and composite reliability, which was more than 0.7 for all variables, was confirmed. The data were analyzed using PLS performed in SPSS and Smart PLS4. The results indicated that multiple intelligences (organizational intelligence, spiritual intelligence, and emotional intelligence) had an impact on auditor's judgment and decision-making, as well as his/her organizational culture. In addition, the auditor's organizational culture had an effect on their judgments and decisions. Finally, auditor's organizational culture mediated the impact of multiple intelligences on auditor's judgments and decisions.

To the extent that earnings management obscures actual performance it can be considered at a cost.Earnings management is a set of management decisions that do not report some of the short-term facts known to management in order to maximize the value of profits. In this regard, the present paper investigates the impact of decision making styles on opportunistic earnings management by predicting the causal relationships between the dimensions of decision styles (intuitive, dependency, rational, immediate and avoidant) and opportunistic earnings management. The statistical population of this study was independent auditors and standard questionnaire was used for data collection. After conducting tests of reliability and validity of sample data, related analyzes based on structural modeling approachdone. The results show that decision making styles (intuitive, dependency, rational and avoidant) have a significant effect on fraudulent reporting. Thus, the impact of the immediate decision-making component on fraudulent reporting was not observed.decision making method on fraudulent financial reporting was observed.

The strategy of companies among the components of social responsibility may enable them to meet at least some of the demands of stakeholders and generally ensure sufficient legitimacy. Current practices of industries and companies have negative environmental impacts related to biodiversity, health, diseases, greenhouse gas emissions and more. Media attention to these issues is a threat to legitimacy that industries have responded to in different ways. An important part of legitimization strategies is the emphasis on paying taxes to local communities and employment in rural areas as positive contributions to social responsibility. In the present study, the relationship between corporate tax behavior and environmental disclosure with the approach and perception of justice and organizational commitment of 373 companies during the years 1390 to 1397 has been explained. Tax invasion was used as a dependent variable and disclosure of environmental information including mandatory disclosure was used as an independent variable. To test the research hypotheses, multiple linear regression was used and the results showed that there is a relationship between the amount of mandatory disclosure of environmental information and the aggressive tax behavior of companies listed on the Tehran Stock Exchange.

Since the use of reporting standards increases the degree of reliability and comparability of financial statements, but the observance of ethical principles and standards is necessary for the general acceptance and acceptance of reporting.The aim of the present study is to investigate the achievement of ethical goals of international financial reporting standards based on structuralist ethical schools via Delphi-fuzzy technique. To do so, a number of accounting experts, professors and members of the Iranian Society of Certified Public Accountants (N=23) participated in the research. A Likert-scale questionnaire was applied for the collection of data. Then, SPSS software was employed for summarizing and analyzing the collected data and Matlab software was used to analyze the fuzzy logic. Findings of the present action research reveal that the compilers of e international financial reporting standards have a clear tendency to exert the structuralism schools perspectives; moreover, the goals of structuralism ethical perspective are more prominent in the context of ethics and professional conduct of developing international financial reporting standards. Finally, the results of the study indicate that a large part of the ethical components in international financial reporting standards comprises the Ethical Components of Structuralism Schools, including accountability, transparency, confidentiality, and realism.

The aim is to investigate the impact of transformational leadership on judgment and decision-making in auditing, considering the mediating role of auditors' knowledge management. This is an applied research conducted through a descriptive survey. The statistical population included the 1300 IACPA member accountants and professional managers (CFOs/CEOs). A sample size of 297 persons was formed using Cochran formula. For data collection, a questionnaire was used. The assumed causal relationships were tested using structural equation modeling (SEM) technique performed in PLS3 software. The results of the test of research hypotheses indicate that transformational leadership has a positive and significant effect on judgment and decision making in auditing, as well as on auditors' knowledge management. And auditors' knowledge management also has a positive and significant effect on judgment and decision making in auditing, and it can be concluded that auditors' knowledge management has a mediating role in the effect of transformational leadership on judgment and decision making in auditing.

Increasing the readability of International Financial Reporting Standards texts allows audiences to have a better and more accurate understanding of the standard and this in turn will be able to enhance the quality of information provided by companies. Measuring readability of texts is one of the tools used to measure the degree of complexity or difficulty of a text. Considering the importance of readability of International Financial Reporting Standards for using these standards to prepare financial reports of companies in the business environment, in the present study, we examined the readability level of International Financial Reporting Standards using the Flash Readability Index. The results of studies using flash readability index showed that standard number eight (operational parts) is at the simplest level and standard number thirteen (fair value measurement) has a higher level of difficulty than other standards under consideration. These results show that the vast majority of international financial reporting standards are at a difficult level and only two standards are at a somewhat difficult level.

The development of the auditing profession and its ability to gain public trust will depend on the observance of professional ethics. The neoliberal mindset is one of the most important factors influencing the behaviors and level of ethics of auditors, and identifying the mindset is an important source of information to identify the ethical judgment of auditors. Therefore, in this study, the impact of neoliberalism on the ethical judgment of independent auditors has been investigated.

In this research, 194 auditors working in private sector auditing firms and auditing organizations in 2022 participated. Data were collected through a paper questionnaire and analyzed using Excel and SPSS software.

The findings of this study show that neoliberalism has a negative and significant relationship with the moral judgment of auditors and with increasing liberalism thinking, the moral judgment of auditor's decreases.

Based on the findings of this study, since the main task of auditors is to reassure and comment on financial statements and the judgment of auditors can affect the interests of many users, so identify those ethical factors that can affect the judgment of the auditor. To be effective is important.

Contribution: 

The findings of this study can lead to the development of auditing theories and texts about auditors' judgment, as well as useful information for the community of certified public accountants and other policymakers of the auditing profession about the level of neoliberal thinking among auditors and the effect of this thinking on their judgment