مقالات رزومه دکتر یحیی کامیابی

The purpose of this research is to compare the approach between independent auditors and auditors of regulatory agencies in preventing fraud based on the requirements of knowledge, skills and ethics in auditors. This research is applied in terms of purpose and descriptive in terms of data collection method, and the information needed to check the hypotheses was collected by means of a questionnaire. The statistical population of the study consisted of two groups of auditors, including independent auditors (auditors working in audit institutions that are members of the Iranian Certified Public Accountants Association and the Audit Organization) and auditors of regulatory bodies (including auditors working in the State Inspection Organization, Audit Court, and Ministry of Economy and Finance) Questionnaires were distributed among them and finally 384 questionnaires were collected and their reliability and validity were checked and they were confirmed. The questionnaires related to the variables are standard and taken from the questionnaire of Lateef et al. (2019) and consist of 64 questions. Also, the hypotheses of this research have been analyzed by structural equation modeling method. The findings of the research showed that there is a significant difference between the views of independent auditors and auditors of regulatory agencies regarding the role of knowledge requirements and ethics requirements in fraud prevention, but there is no significant difference between the views of these two groups in relation to skill requirements.

The high content of information in reporting has an important effect on the formation of stakeholder decision-making approaches at the level of represented markets. The readability of financial reporting as a content mechanism, while developing a level of effective interaction between the firm and stakeholders, reduces the gap in expectations between the firm and auditors. The purpose of this research is Interpretive Evaluation of Green Audit Quality in Presence of Sustainable Reporting Readability Themes of Capital Market Companies.

This research is methodologically developmental in the result section and mixed in terms of data type. In this study, in order to identify the components (Green audit quality functions) and research propositions (content themes of Sustainable Reporting Readability), a combined analysis was used with the participation of 15 accounting experts at the university level. In the quantitative part, the components and propositions identified in the form of matrix questionnaires were evaluated by interpretive rating by 20 financial managers of capital market petrochemical companies.

The results showed that, in the presence of a social theme as an effective reference for the readability of financial reporting, the development function is considered the most desirable basis in improving the quality of green auditing.

In fact, this result shows that, since developmental functions in environmental auditing as an institutional strategy in the hands of the governing body and higher institutions such as the Securities and Exchange Commission; The Court of Audit and other specialized organizations, the existence of disclosure of discretionary information based on social mechanisms in the financial statements helps the auditor to provide more reasoned reports on the development capabilities of the company in the environmental sector and through the effectiveness of the audit Environmental requirements were promising.

One of the popular but complicated methods in technical analysis is the Elliott wave method. In this method, the most important part is to recognize the main trend patterns of the market, which is a difficult task due to the fractal structure of the market. But like other fields, the use of artificial intelligence in the field of financial forecasts has also become widespread. Therefore, it seems that the use of artificial intelligence in Elliott wave analysis is attractive. Therefore, in the current research, by introducing a deep learning model to predict the market through the detection of Elliott wave patterns, it has been investigated and compared the power of the model in two modes of binary and multiple classification. In this research, for 15 considered patterns, 1002 examples of stock price charts of companies present in the Iranian stock market in the 11-year period from 1390 to 1400 were collected and labeled, and finally for recognition as input to the deep learning algorithm with Recurrent neural network model was used in binary and multiple classification modes. In this research, RapidMiner 9.9 software was used to design and implement the model, and accuracy criteria were used to determine the power of the model. The results show 18% accuracy in pattern recognition in multiple classification mode and 61% accuracy in binary classification mode. Therefore, the power of the deep learning model in detecting the fractal patterns of Elliott waves and as a result predicting the market trend is significantly higher in the binary classification mode than in the multiple classification mode. Therefore, the present study recommends the use of deep learning model with binary classification to detect fractal patterns of Elliott waves.

Today, artificial intelligence has made a big change in the recognition of chart patterns in technical analysis. Although, the emergence of new and complex analytical methods in technical analysis has provided a new challenge for artificial intelligence methods. One of the popular and complex technical analysis methods is Elliott Wave Theory. On the other hand, the speed of progress of artificial intelligence methods is such that a more powerful method is introduced every time. One of the new and powerful artificial intelligence methods is the deep learning method. Therefore, in this research, a model has been presented to predict the trend of the stock market through the detection of fractal patterns based on Elliott wave theory using deep learning method. In this research, 15 Elliott wave patterns were considered, and then 1002 samples of stock price charts of companies listed on Tehran Stock Exchange were collected and labeled for patterns, and finally entered as input into deep learning algorithm using recurrent neural network model for recognition. In this research, RapidMiner 9.9 software was used and accuracy criteria were used to determine the power of the model. Based on the results, the accuracy of developed model in recognizing patterns is 61%.

Cognitive neuroscience studies show that the judgment process and its characteristics are the most basic cognitive activities of the brain that people are forced to perform throughout their lives. In the field of auditing, judgment and decision-making are very important. The auditing process is based on various judgments and decisions. In other words, all the issues raised in the audit are covered by the judgment and decisions of the relevant persons. The judgment process of a person is by the abilities, characteristics and internal character of the person making the judgment, which is different from other persons. However, components such as the process of recognition, the process of judgment, the environment, motivations and other factors related to the person making the judgment decrease quality will be judged. One of the sub-branches of the component of the judgment process is the order of information presented or obtained, which, according to the results of many researches, can affect the quality of people's judgment. The effect of the order of information on the quality of judgment becomes important when the judgment of people who are given information "A" first and then information "B" for processing is compared to the judgment of people who are given information "B" first and then information "B" and then the information given by "A" makes a significant difference in his/her judgment. Experience in the framework of variables related to the person is one component that affects the quality of judgment. The information in people's memories, formed over time and based on various judgments and decisions, will be able to modify future decisions. A person's specialized experience increases his/her abilities in processing information and finding the most appropriate solution in special conditions. Therefore, it is expected that experience can moderate the effect of the order of information presentation on the quality of the auditor's judgment. 

This is a quantitative and cross-sectional study. The statistical population includes all auditors working in the country in 2022. Two questionnaires are sent one month apart to persons with the required characteristics. The difference between the first and second questionnaires is only in the order of information, so all the information of both questionnaires is completely the same. 

The results show that the significance level of the Vicaxon test based on the difference in the average judgment in two stages is less than 1%, so the effect of the order of information presentation on the quality of judgment is confirmed with 99% confidence.In addition, the results show that experience has a non-linear relationship with the quality of judgment due to the order of information of individuals. In other words, people with an average experience between 10 and 15 years are affected by the information order compared to people with less experience. In addition, in completing the effect of the order of presentation of information, the findings show that when the first information with a negative charge is presented, the person's judgment will be negative. The person's judgment will be positive if the first information presented is positive. Finally, the results indicate a stronger relationship between the information load of the first information and their judgment when the auditors are under time constraints. 

The findings show a significant difference between people's judgments of information whose order is different. The order of presenting information by taking advantage of the cognitive limitations of the human mind is able to affect people's judgment and decisions. In addition, there is a curvilinear relationship between the experience and the difference between the two judgments of the persons in such a way that the least difference of judgment was for the persons who had experienced between 5 and 15 years. This shows that the order of information presentation influences less experienced and more experienced people. The reasoning for this result can be found in the theory of the tendency to evaluate.Furthermore, when the first information provided is positive, the person's final judgment will also be positive. If the first information provided is negative, the person's final judgment will also be accompanied by a negative sign. These findings show that the order of information influences people and considers a certain weight and coefficient for the first information, so the effect of information precedence is confirmed. This effect is also limited by time. When a person is faced with a time limitation or thinks he does not have enough time to process information, he pays more attention to the first and most prominent information, relies on that information and bases his subsequent judgments on that information.

Due to the nature of the audit work, auditors are faced with various forms of providing information that have the necessary power to influence the auditor's judgment due to rationality. Therefore, the purpose of this study is to investigate the effect of information presentation form on the quality of auditors 'judgment and to consider professional skepticism and experience to reduce the effect of information presentation form on the quality of auditors' judgment.

The required data were collected through a questionnaire by designing three scenarios in three stages for a group. In the first stage, the information was presented in the form of text, in the second stage, the information was presented in the form of tabular numbers and in the third stage, the information was presented in the form of graphic forms using an integrated reporting system. In this situation, only 66 questionnaires were completed by individuals who were present in all three stages and were tested as the final statistical sample of the research. In order to test the research hypotheses, Wilcoxon, Mann-Vinty test, structural equation modeling and parabolic regression were used.

The findings show that auditors are affected by the way information is presented. In addition to the subscales of knowledge search, interruption in judgment, the questioning mind in the variable of professional skepticism reduces the effect of the form of information presentation on the quality of auditors' judgment. Finally, experience has a curvilinear effect on the standard deviation of judgment.

When information is presented to auditors with different appearance frameworks and designs, it affects their judgment and the skepticism of the auditor's profession is beneficial in reducing the effect of information presentation on the quality of judgment. In addition, the average experience of auditors has more advantages in reducing the effect of the form of information presentation on the quality of auditors' judgment than low experience and high experience.

Contribution: 

Providing evidence that auditors's judgment is influenced by factors that affect the quality of judgment by influencing the individual's attention will lead to a less attentive attitude in the field of audit judgment. In addition, identifying the behavior of the components of experience and professional skepticism in the form of information presentation as mitigating factors can be useful.

Evaluation in internal controls, especially in structures of a general nature, is a very important issue to prevent fraud and distortion of financial operations, which can lead to the effectiveness of oversight of budget allocation for specific expenditures and revenues. The University of Medical Sciences, as one of the public sector institutions in the country, can be effective in formulating future policies and strategies for budgeting by evaluating internal control while strengthening supervision over financial performance. The purpose of this study was to qualitatively evaluate the effectiveness of the internal control structure of medical universities. The purpose of this research is Qualitative Evaluation of the internal control structure effectiveness in University of Medical Sciences by Fuzzy Interpretive Structural Model (FISM). The research methodology was developmental and mix method. First, there was no coherent theoretical framework for qualitatively evaluating the effectiveness of the internal control structure, and this study sought to determine its propositions, so it is considered developmental from this perspective. Secondly, in terms of data type, considering that the research data is first collected through qualitative section analyzes (meta-combination and Delphi) and then based on the fuzzy matrix questionnaire, the most effective qualitative evaluation statements of the internal control structure are determined. The statistical population of the research was proportional to the type of data collection in the qualitative section, 15 accounting and management specialists at the university level, and in the quantitative section were 25 managers, deputies, chief auditors and senior auditors of the University of Medical Sciences. The results of the research in the qualitative section based on 11 initially identified studies indicate the existence of 8 main propositions that during two stages of Delphi analysis, one proposition was removed and a total of 7 propositions entered the phase of fuzzy structural interpretive analysis. In the quantitative part, the results showed that the most important and effective proposition of qualitative evaluation of the effectiveness of the internal control structure in the University of Medical Sciences is related to the proposition of increasing the executive guarantee in the evaluation of internal control. It was also found that the least effective components identified are the two propositions of the institutional basis in the evaluation of internal control and the strategic basis in the evaluation of internal control in the University of Medical Sciences.

Selecting the appropriate accounting software has become an important issue for many organizations. In such a way that organizations have requested to use consulting services in choosing the right software package; Because the wrong choice might lead to major financial losses. Indicators affecting the selection of accounting software should be considered before preparing the software. Facing with such an important decision, accountants, managers, and professional consultants all need indicators to rank these software packages to free them from subjective decision-making. The purpose of this article is to identify and explain the main factors that the organization should consider in its decision to choose the right software. Using Delphi method, the research questionnaire has been subjected to experts' opinions. These indicators are categorized in the form of two dimensions and ten components. These two dimensions are the features of the accounting software and the characteristics of the software vendor. The results of the research show that the three components of software reliability, technology and security from the aspect of accounting software features, as well as two components of software maintenance and upgrading, and the reputation of the software vendor from the aspect of the characteristics of the software vendor have the greatest impact on choosing the right software.

The purpose of this research is to investigate the effect of integrated disclosure of business models on the qualitative characteristics and predictive power of accounting information. This research is practical in terms of purpose and correlational and post-event in terms of method. The statistical population of the research includes 109 companies in the Tehran Stock Exchange during the period from 2012 to 2019. The sample members were selected based on the systematic elimination method. To check and analyze the data, E-views and Smart PLS software and partial least squares method were used. Considering the appropriateness of combined validity and reliability and the intensity of the relationships between the measurement variables and the significance of all paths of the structural model and the overall fit of the model based on the goodness of fit index, the research results have shown that the voluntary disclosure of business models has a direct effect on the predictive power and qualitative characteristics of information. Accounting has no significant effect. But indirectly, the voluntary disclosure of the business model through mediating variables of some company characteristics has a positive and significant effect on the ability to predict accounting information. Also, the integrated voluntary disclosure of business models indirectly has a negative and significant effect on the qualitative characteristics of accounting information. Therefore, in general, the integrated disclosure of business models indirectly (according to the size of the companies, the rate of return on assets, the capital structure, the life of the company and financial leverage) has an effect on the predictive power and the qualitative characteristics of accounting information.

This study aims to provide a model for readability measurement based on Shannon entropy method from expert perspective. Considering different indices, this study use multi criteria decision making method to provide a comprehensive indicator for the readability of financial reporting. A mixed methods used from 151 companies during the years 2014-2019 to examine model efficiency. A questionnaire survey was provide and distributed based on expert view about weight and importance criteria used to measure the readiness of a firm's financial reporting, and weight and importance of the criteria were determined by Shannon entropy method. In addition, in order to measure the latent variable relationships in this study, financial reporting readability, with its measurement items, confirmatory factor analysis was used in pls software. Providing a comprehensive index for measuring financial reporting readability can understand and invest investors and researchers Increase the scope of the capital market and in light of that, it may be possible to identify other factors be able to explain the readability changes of financial reporting.

Today, although many companies believe in the necessity of disclosing their research and development (R&D) activities, the reporting extend and limits are yet to be adequately clarified as far as such a disclosure is concerned. This subject matter is pretty immature in the Iranian literature, where dimensions of the R&D activities are not well understood and Iranian companies are suffering from lack of any specific model for disclosing such information. Indeed, as of writing this report, no significant Iranian work has elaborated on the practical concept of disclosing R&D activities and the nature, type, and content of such a disclosure report. Accordingly, the present research seems to be a necessary step for providing some insight into this emerging topic. This study is aimed at formulating a model for disclosing R&D activities in Iranian companies with an emphasis on accounting standards. Reviewing relevant international procedures and guidelines and then collecting the required data through a questionnaire followed by confirmatory factor analysis and path analysis, this research presents, in a comprehensive framework, the dimensions, components, and criteria of a disclosure report for R&D activities of companies. Results of the path analysis and proper parameters for fitting the resultant structural model show that, among the 9 components investigated in this research, except for only one component (i.e., general aspects of disclosing R&D activities), the other 8 (i.e., (1) product development stages, (2) in-progress research projects, (3) patents and trademarks, (4) strategic dimensions and aspects of R&D activities, (5) accounting aspects of R&D activities, (6) current expenses of R&D activities, (7) financing aspects of R&D activities, and (8) future expenses of R&D activities) were significant and representative for justifying the model of disclosing R&D activities of Iranian companies. Accordingly, altogether, they can be seen as an efficient and comprehensive tool for determining the extent of disclosure of R&D activities in Iranian companies. It is expected that the presentation of this model and further recognition of its factors can help increase the clarity and efficiency of the capital market, improve the social wellbeing, and hence provide the required basis for disclosing the R&D activities in companies, which requires support from top management, institutional shareholders, and relevant authorities and institutions in the field of firm reporting, including the Securities and Exchange Organization of Iran, so as to boost accountability to stakeholders.

Internal control is a fundamental and dynamic process that constantly adapts to the changes in the organization. Management and employees at all levels are forced to communicate with this process to identify risks and reasonable assurance of achieving to achieve the mission of the organization and its overall goals. The purpose of this research is designing a propositional themes model for strengthening internal control in university of medical sciences by total interpretive structural model. In this study, which was synthetic and inductive-deductive in terms of data collection method, 15 accounting and management specialists at the university level participated as panel members in the quality department. In fact, in the qualitative section, which used meta-analysis and Delphi analysis, the aim was to identify the propositional content of strengthening internal controls, so that in a quantitative section with the participation of 25 managers, deputies, chief auditors and senior auditors of the University of Medical Sciences, the statement The identified areas should be graded in the form of comprehensive structural interpretive analysis based on the priority of impact. Therefore, relying on meta-composition analysis, first 17 studies were reviewed as the basis for evaluation to determine the content of propositions to strengthen internal control in the form of critical evaluation, based on which 22 thematic themes were selected and entered into Delphi analysis to determine theoretical adequacy. At this stage, 7 propositions were removed during the two stages of Delphi analysis and a total of 15 propositions entered the quantitative analysis section, ie comprehensive structural interpretive analysis. In this section, the results showed that the content of the statements of reducing structural reductions in strengthening internal controls (P13) was determined as the most effective factor in strengthening internal control in the University of Medical Sciences.

The existence of reporting is an undeniable necessity for developing the transparency of the corporate economic environment and better decision-making of managers and investors. This study aims to identify the factors affecting convergence integrated reporting on Tehran Stock Exchange. After introducing convergence integrated reporting as the latest development of corporate reporting, a sample of 65 companies during the years 2015 to 2020 (a total of 365 years of the company) were chosen. The content analysis method of board reports was used to measure convergence integrated reporting. A checklist consisting of 41 components was included. Multivariate regression method (generalized least squares) was used to test the research hypotheses. The research findings show that on average, companies provided 37.6% of convergence integrated reporting. Also, corporate governance factors, type of strategy, financial performance, industry position and stakeholder pressure are effective on convergence integrated reporting on Tehran Stock Exchange. In terms of impact, corporate governance with 0.101 had the most and industry position with 0.086 had the least impact on convergence integrated reporting.

The starting point for internal collaboration in a reassuring process is to gain insight into the current state of an organization's activities, identify key stakeholders and their needs, and determine how to define the organization's governance. Due to the fact that internal auditors use different approaches, tests and different methods to evaluate leadership in their organization. While presenting a clear picture of what internal auditors based on the framework of international evaluations have adopted, knowledge and internal auditors of the issue in the development of an internal audit comprehensive and efficient measure and attitude of Internal Auditors Iran offer formally evaluate the organization's governance practices. The purpose of this study is to investigate the effects of mandatory and strongly recommended guidelines in the international IPPF framework due to the internal audit of companies listed on the Tehran Stock Exchange. Using random sampling method, 247 people were selected from internal auditors working in the auditing units of reputable companies. The present research is in the category of applied research and in terms of method, it is a descriptive survey. It was a questionnaire for collecting data and information from the library method and data collection tools. All assumptions at the significant p <0.01 "level were analyzed by pls. The results show that the recommended and mandatory guidelines in the international IPPF framework affect the internal audit performance of companies listed on the Tehran Stock Exchange.

today , herding behavior , which is one of the most important behavioral biases among investors , managers and investors , therefore plays an important role in risk acceptance , stock return and investment portfoliothe purpose of this study is to provide a model for assessment of overconfidence , risk priority , aggregate behavior and inefficient investors based on game theory . to achieve this goal , data were gathered based on statistical data and questionnaire and the number of questionnaires were collected and the hypotheses were analyzed by pls and lingo . the results show that overconfidence , risk priority and aggregate behavior have a significant relationship with inefficient investment . overconfidence affects the relationship between aggregate behavior and inefficient investment . overconfidence affects the relationship between risk priority and inefficient investment . the findings of this research may provide the benefits of all parties competing in economic evaluation of investment alternatives and bring them to balance in the interests that all parties feel satisfied and satisfied .

Cultural studies is one of the critical researches that focuses on the tradition of radicalism and structuralism. Cultural hegemony, as an emerging concept from the context of cultural studies, refers to the influence of values and symbols in culture, which provides the basis for the creation of a coherent dominant behavioral and moral Due to the fact that there was no clear and coherent basis for the hegemonic consequences of the culture of professional ethics in auditing, the components of the research were identified through a qualitative methodology of content analysis. To achieve the research goal, 13 accounting experts and 16 independent auditors with more than 3 years of experience were selected based on the gatekeepers selection technique and participated by filling out matrix questionnaires. The results indicate that there are two categories of individual consequences of the hegemony of the culture of professional ethics and the structural consequences, which were approved by the panel members based on 8 contents related to categories in terms of theoretical consensus. In addition, the findings based on matrix analysis show that controlling auditors' job conflicts is a positive stimulus to the hegemonic consequence of the culture of professional ethics in auditing by reducing the expectation gap based on the institutionalization of professional values; promoting professional ethics for compliance with stakeholder rights and the sustainability of auditors' internal locus of control receives positive impact. Issues such as reducing the expectation gap based on the institutionalization of professional values, promoting professional ethics to respect the rights of stakeholders and the stability of auditors' internal control, although important as consequences of the hegemonic culture of professional ethics in auditing.

Changing the information needs of the users of accounting information has altered the forms and information contents of accounting reports. However, changes in the accounting reporting system, regardless of its effects, are risky. Therefore, the purpose of this study was to investigate the impacts of the dissemination of non-financial information and the use of an integrated reporting system on investor decision-making. The required data were collected through a questionnaire designed by 3 scenarios for 3 similar groups. In the 1st, 2nd, and 3rd scenarios, only financial information, simultaneous use of financial and non-financial information, and information of an integrated reporting system, were presented, respectively. Wilcoxon and Mann-Vinty tests were used to test the research hypotheses. The results showed that decision-making based on financial information led to a decision that maximized the shareholders’ interests, while the investors would tend to make sound decisions if non-financial information was also provided. Finally, disseminations of financial and non-financial information in the columns were no different from that of the information of the integrated reporting system.