javad gezderazi

The ecosystem of auditing firms has changed in such a way that it is associated with high job demands and low job resources, which can have destructive effects on the health and subjective well-being (SWB)  of auditors by increasing stress and job burnout. Therefore, this study investigated the relationship between the commercialization of auditing firms and the SWB of auditors, with an emphasis on the moderating role of the auditor's characteristics. The statistical population of the research includes all the auditors working in the audit organization and member institutions of the Iranian Association of Certified Public Accountants (IACPA), and the research sample was selected by stratified random sampling method (383 in number) in 2022. Research data were collected using a questionnaire tool and analyzed by correlation method (generalized least squares method and structural equations) and subgroup method (Fisher's z test). The results implied a significant and positive relationship between the commercialization of audit firms and the SWB of auditors, and none of the auditor's characteristics (audit firm type, organizational position, gender, age, and education level) moderate this relationship. These results are aligning with predictions from the conservation of resources (COR), job demands-resources (JDR) and social identity theories. Therefore, audit firms can increase the level of SWB and, consequently, the retention rate of talented and capable auditors in the auditing profession by strengthening job resources, which is expected to lead to the maintenance and improvement of audit quality. The findings of the current research, in addition to covering the gap in existing studies in this field, can be useful for audit firms and organizations and institutions supervising the auditing profession with the aim of improving job results and sustainable development of the auditing profession.

In recent decades, significant reforms and changes have taken place in the public financial management sector, especially in the field of public sector accounting and budgeting. These reforms, such as extra-budgetary, include changes to public accounting policies and procedures. In fact, the metabudget principle is an adaptable and largely decentralized management model, as well as one of the most prominent management innovations of the 21st century, in which companies use it to overcome the inherent problems of traditional annual budgeting. The purpose of this study is to describe the process of accounting changes and extra-budgetary principles in the public sector, which has been done by reviewing the existing literature. A review of previous studies shows that the implementation of extra-budgetary principles is not merely a symbolic innovation, and changes at the government level have led to changes in structures and systems at the organizational level, as well as the adoption of this principle. In addition, the present study pays special attention to institutional isomorphism and its approaches and briefly addresses the international standards of public sector accounting as well as its advantages and challenges.

The phenomenon of profit smoothing during the last half century as one of the most interesting and controversial topics in accounting and finance has attracted the attention of many researchers and from the perspective of accounting theory this phenomenon is an important and significant issue in the behavioral approach. Various factors affect profit smoothing. One of these factors that has a special effect is managerial ability. This research is a theoretical study on the role of managerial ability on soda smoothing which has been done as a review through review of existing literature and library studies. Previous research shows that managers with low ability are more likely than managers with high ability to make mistakes when making profit smoothing decisions. As a result, low-powered managers incur more smoothing costs than highly capable managers, resulting in a negative impact on the company's value and credibility. The findings also show that more capable managers are less inclined to actual profit smoothing and focus significantly on intentional profit smoothing. Therefore, managers with high ability in smoothing profits will have more ability and efficiency and will implement the selected strategies more effectively and take action towards intentional smoothing of profits.