rasool abdi

According to the increasing concern of rejecting the connection with unethical behaviours and its underlying factors, paying attention to the ethical behaviour of auditors in the current era has gained great importance, and the abundance of research conducted in this chapter and recent studies is proof of this claim. In this regard, the present study aims to explain the role of social trust structures on auditors' ethical responsibilities by predicting the causal relationships between social trust structures on auditors' moral responsibilities by predicting the causal relationships between confidence, honesty, openness, trust-based behaviour, and cooperative tendencies and ethical responsibilities of auditors. The statistical population of this research is employed and non-employed certified accountants and a standardized questionnaire was used to collect data. After conducting the reliability and validity tests of the sample data, related analyses were done based on the linear structural relations. The results of the structural model show that some constructs of social trust, including honesty, openness, trust-based behaviour and cooperation-seeking tendencies, have a significant effect on auditors' ethical responsibilities.

The objective of the present study is to employ mental accounting in the selection of an optimal portfolio. This study is applied in its objective and employs a descriptive-survey method in its research methodology. The statistical population consisted of all professional accountants. Sampling was conducted using simple random sampling. A sample of 200 individuals participated. The data collection instrument was a researcher-developed questionnaire, and for data analysis, structural equation modeling and interpretive structural methods were utilized using SPSS, LISREL, and Excel software. A questionnaire comprising 46 indicators affecting mental accounting was administered to members of an expert group, and the fuzzy Delphi results indicated the elimination of six indicators (Maslow's hierarchy of needs, barriers to investment in other sectors, self-efficacy, enhancement of community health, consumption and saving patterns, investor peace of mind). Based on the results obtained from exploratory and confirmatory factor analyses, all 40 indicators were validated as factors influencing mental accounting. Subsequently, the interpretive structural model was utilized. According to the results, level 12, which includes criterion number 40, is identified as the most influential level, directly affecting the criteria at level 11. Level one is selected as the most influenced level, which comprises nine indicators. Additionally, indicators within the same level have mutual, pairwise influences on each other. Finally, to assess the model's validity and the accuracy of the findings, the member-checking strategy was employed, and its results confirmed the model's validity. Based on the results, investors should adopt a mental accounting approach for the entire portfolio and set longer-term objectives.

The main objective of this research is to investigate the mechanisms of asset-liability management in investment funds. A qualitative and quantitative (mixed) research approach was used. Content analysis and interviews were used to collect information in the qualitative part, and a researcher-made questionnaire was used in the quantitative part. For standardization in the quantitative part, the validity of the questionnaire was first determined by referring to experts and professors and content validity, and then the reliability was determined through Cronbach's alpha, which is 0.874, and standardization in the qualitative part was determined by determining validity through agreement measurement and the reliability of the interviews through the stability index criterion. The statistical population of the qualitative part of the research was academic experts and investment fund managers, which was obtained through purposive sampling and using semi-structured individual interviews with an emphasis on exploratory approaches and due to information saturation with 11 academic experts. The statistical population of the quantitative section includes managers, executive managers, investment managers and auditors of funds, totaling 250 people, of whom 150 were selected using the Morgan table. The extracted components in the qualitative section were completed by the target statistical population using a researcher-made questionnaire and the desired model was designed using the structural equation modeling method. Using the qualitative content analysis method, the categories and components of the four mechanisms determined for asset and liability management, including cash flow matching, hedging, cash flow testing and dynamic financial analysis, were extracted.

Providing fraudulent financial reports with the aim of deceiving and misleading investors and the market is also an unethical and criminal act with the aim of better showing the financial status of the company in the short term, which is considered very risky for the manager. However, there are several evidences in the literature that show that different people have different views on risk, which can prevent people from committing crimes. In this regard, the current research has investigated the role of social psychology in profit management behavior by predicting causal relationships between the constructs of social exchange constructs, social judgment, social memory, social perception, social roles and social decision-making, and fraudulent reporting. The statistical population of this research is high-level, middle-level managers and financial managers of the investigated companies, and a standard questionnaire was used to collect data. After conducting the reliability and validity tests of the sample data, related analyzes were done based on the structural modeling approach. The research results showed that social memory structures and rational decision-making have a significant effect on fraudulent reporting.

This study, using "MyBiocycle" software, the sinusoidal fluctuations of the emotional and illuminative periods of active investors are evaluated in order to influence thick decision in the capital market. In this study, in order to evaluate the sinusoidal fluctuations, time period of 2 months were considered in the form of 4 time periods of 15 days in order to determine the difference between the emotional and radiant orientations of active investors. In this study, 48 real investors were selected based on the ratio of "12/4" (four groups of twelve people) in order to be placed in two emotional and illuminative categories and based on variance analysis tests, their effectiveness in the formation of crowd decision-making in the capital market was investigated. The results of the study indicated that the real active investors who are in the negative area in the evaluation of the sinusoidal fluctuations of the emotional period have higher thick decision compared to the active real investors who are in the positive area in the evaluation of the sinusoidal fluctuations of the emotional period.

The purpose of this study is to investigate the impact of audit fees on the irregularity of profit stability. This research is practical in terms of its purpose, and from the point of view of correlation methodology, it is causal type (post-event). The statistical population of the research is the companies admitted to the Tehran Stock Exchange and using the systematic elimination sampling method, 125 companies were selected as the research sample in the 5-year period between 1393 and 1397. The method used to collect information is a library, and the relevant data for measuring the variables were collected from the Kodal website and the financial statements of the companies, and basic calculations were made in Excel, then Stata software was used to test the research hypotheses. The results of the hypothesis test showed that the audit fee had an adverse effect on the stability of the return on assets. Finally, the inverse effect of the audit fee on the stability of gross profitability was proved.

The purpose of this research is to investigate the effect of delay in the audit report on the irregularity of profit stability. This research is practical in terms of purpose, and from the point of view of correlation methodology, it is causal type (post-event). The statistical population of the research is the companies admitted to the Tehran Stock Exchange and using the systematic elimination sampling method, 125 companies were selected as the research sample in the 5-year period between 1393 and 1397. The method used to collect information is a library, and the relevant data for measuring the variables were collected from the Kodal website and the financial statements of the companies, and basic calculations were made in Excel, then Stata software was used to test the research hypotheses. The results of the research show that the delay in the audit report has an adverse effect on the stability of operating cash flows. Also, the delay in the audit report has an adverse effect on the stability of capital return.

Prospect Theory basically describes how people evaluate profits and losses. This theory indicates that a person makes a certain choice, but does not expect a definite result. The present study predicts the causal relationships between the constructs of prospect theory including risk attitude, subjective accounting and overconfidence, and decision-making behaviour of traders resulting from mass behaviour, cognitive, and emotional bias. The statistical population is active traders in the capital market within the country and a standard questionnaire was used to collect data. The relevant analyzes were performed based on the Lineal Structural Relations approach after performing the reliability and validity tests of the sample data. The test results of the hypotheses showed that the structures of prospect theory have a significant effect on the decision-making behaviour of traders.

The purpose of this study is to provide a model for the quality of performance auditing, according to the environmental characteristics and conditions of the country's auditing profession. Performance auditing is known as resource valuation auditing. Considering that our country's economy is a government economy and on the other hand, performance auditing is necessary for the optimal management of public sector resources, so developing a comprehensive and standard model to perform all possible performance auditing processes will be vital. However, a model of performance auditing using a grounded approach with the aim of providing a general and practical model is described in this paper. For this purpose, in 2020, by obtaining the opinions of 23 experts with performance auditing expertise who have executive and research experience in this field; Through in-depth interviews, the factors affecting the quality of performance auditing were examined and the research findings were analyzed using coding methods using Maxiquida and the main categories and subcategories (concepts) were extracted. In Iran ", including causal conditions, intervening factors and context, as well as strategies to achieve it and its consequences were presented in order to guide policy-making in the public sector.

Company stability based on financial efficiency means maximizing the value of the company with its highest growth rate. Therefore, the purpose of the present study is a firm sustainability model based on financial efficiency model based on DEMATEL-FANP combination technique.technique.

In line with the purpose of the research, the data of 91 companies listed on the Tehran Stock Exchange during the period 91 to 97 were collected and the variables and indicators were analyzed using Demetel and fuzzy ANP techniques.

Research findings show that among the variables, asset management and efficiency; And among the secondary indicators, operating cycle and accounts receivable cycle and operating profit ratio are of the highest importance in evaluating financial efficiency and optimization from the perspective of company sustainability.

The results of the combined Demitel and fuzzy ANP techniques show that asset management is the most important factor in evaluating financial efficiency and optimizing it from a company sustainability perspective.

Contribution: 

The application of sustainability leads to the theoretical development of sustainability theories in the company based on financial efficiency.

The growth and development of positive psychology approaches in the areas of human resource management has created a novel conceptual basis in the psychology of business and jobs, and has led to a tendency to apply knowledge and skills in performing job duties in line with job expectations in that profession, which can also lead to the development of ethical practices. Accordingly, the main objective of this research was to investigate the effect of self-fulfilling prophecy on developing auditors' ethical values. The target population of this study was auditors of auditing organizations and private sector audit firms who were selected through random sampling and evaluated over a period of 6 months. The research instruments were standard questionnaires, and partial least squares analysis (PLS) was used for testing the research hypotheses. The results of the present study showed that self-fulfilling prophecy had a positive and significant effect on ethical virtue and ethical conscientiousness as two dimensions of auditors' ethical values.

 Today, management accounting techniques provide the valuable information needed by managers of organizations and are expected to be effective on management control systems. The main purpose of this study is to provide a model that can explain the impact of different management accounting techniques on the performance of management control systems of companies.

The statistical population of this study is all companies active in the Tehran Stock Exchange whose major shareholders are the government or are affiliated with the government in 2019 and the statistical sample is 140 companies. The research measurement tool was a questionnaire. Correlation analysis and causality analysis (path analysis) have been used to test the research hypotheses.

Findings showed that the use of management accounting techniques by companies has significant differences and that different management accounting techniques do not have the same effect on the performance of management control systems.

According to this research, with the improvement of management accounting techniques, the efficiency of management control systems will also be improved. Also, the techniques available in the resource reduction category have the most direct impact on the efficiency of the management control system, and the other techniques are sources of      information, planning, management control, and value creation, respectively.

This research aims at studying the cognitive bias in investors' behavior for stock price fluctuations in Tehran Stock Exchange. The methodology of this research was descriptive-correlational and path-analysis. The statistical population of this research was all the listed investors in Tehran Stock Exchange out of which, 384 people were selected by the convenient sampling method.  Morgan table was used in this research to determine the sample volume. The measurement tools were the researcher-made questionnaires whose validity and reliability was confirmed after design and evaluation by professors and statistical methods. In addition, the beta coefficient was calculated to identify and compare the intensity and effect of cognitive bias components. The results of studying the mediating relationships of research variables showed the positive and significant relationship in 0.001 level between the cognitive bias and investors' behavior under low fluctuations with path coefficient (indirect) (0.35). In addition, there was a positive and significant relationship between the cognitive bias and investors' behavior under the high fluctuations with path coefficient (indirect) (-0.30) in 0.001 level.  Therefore, it can be claimed that the cognitive bias reduced under the low fluctuations. As a result, the investors' behaviors were less influenced by the cognitive bias. On the other hand, the high fluctuations negatively influenced the investors' behavior and increased the errors.

This study aimed to investigate the mediating role of self-efficacy in behavioral types and investors' investment decisions in Tehran Stock Exchange.  This study was conducted with a correlational method Data were collected through Michel M. Behavioral Questionnaires, Pompian (2012), Schuarzzo Gersalm Self-Efficacy Questionnaire (1995), and the researcher-made investment decision questionnaire. The study population included investors of Tehran Stock Exchange, thereforeusing convenience sampling method, 350 were selected with respect to Morgan table, and 320 questionnaires were completed.  Data were analyzed using Structural Equation Modeling. Findings showed that the Preserver, the Follower, the Independent, and the Accumulator types of behavior had significant effect on the self-efficacy and decision in the investors following the model fit examination. Also, the effect of self-efficacy on investors’ decisions was confirmed. Hence, it could be concluded that the mediating role of self-efficacy in investors’ behavioral Types and related investment decisions in Tehran Stock Exchange was significant.

The restructuring strategies that companies choose are very important in overcoming financial distress. Companies try to get out of the crisis and survive by choosing the best strategy; Because in this situation, companies are under pressure from shareholders and creditors and must take corrective action as soon as possible to strengthen the value created for shareholders. The main purpose of this study is to investigate the role of restructuring strategies in the value created by shareholders in member companies of the Tehran Stock Exchange. The study population of member companies of Tehran Stock Exchange with respect to special restrictions, from which a sample of 99 companies active in the Tehran Stock Exchange was selected. The time domain of the research includes an eight-year period based on the financial statements of the studied companies during the years 2012 to 2018 and to test the hypotheses, multivariate linear regression method was used using EVIEWS software version 9. The results showed that net equity, dividends and cost-to-sales ratio all play a role in shareholder value.

According to the domestic studies conducted on in the field of internal controls, the gap of providing models for identifying weak internal controls is felt completely. The present study is aimed at providing a model for assessing the quality of internal controls based on the characteristics of the economic unit, the characteristics of auditor as well as their expected goals in the Firm's listed in Tehran Stock Exchange. This model is designed according to quantitative criteria. To achieve the research’s goal, 86 Firm's from all Firm's accepted in Tehran Stock Exchange for the period 2012-2017 were selected and the research hypothesis was tested using the combined data approach. Given the research hypothesis that points out that the internal assessment model based on the characteristics of the economic units, the characteristics of auditor and their expected objectives may more accurately assess the quality of the internal controls, according to the significance level of less than 0.05, the independent variables indicate a significant relationship between the internal controls assessment model based on the characteristics of the economic units, the characteristics of auditor and their expected objectives as well as the weaknesses of the internal control of the Firm. Furthermore, the estimated coefficient of the control variables of the research indicates a significant relationship between these variables and the weaknesses of the internal controls.

The primary purpose of this research is to investigate the impacts of corporate governance on credit risk in the Iranian banking industry. The sample consists of 20 banks listed on the Tehran Stock Exchange during 2011-2016, using panel data. In this research, credit risk and corporate governance are the dependent and independent variables, respectively. The meta-synthesis method was used for compiling a checklist of corporate governance indicators. Then, the content analysis method was applied for measuring the corporate governance index; i.e., the number of dimensions disclosed on the total number of disclosable dimensions. The results indicate that after adjusting the control variables namely the size, the financial leverage, the ratio of capital adequacy, the GDP and inflation, there is a significant negative relationship between corporate governance quality and the credit risk, which means more effective corporate governance will reduce information asymmetry, increases the clarity and stakeholder confidence, and finally reduces banks’ credit risk. Accordingly, the final recommendation is to reduce credit risk by improving the mechanisms of corporate governance in the Iranian banking industry.

One of the most fundamental presumptions of management audit shows that change in costs is in fir correlation with increase and decrease in activity level. However, this assumption is discussed with considering the cost stickiness by Anderson et al. it means that the amount of increase in costs with the increase in activity level is more than reduction in costs per same amount of reduction in activity level. On the other hand, audit could increase the reliability of information available for the users and with the increase in audit quality; quality of information is also enhanced. The main purpose of this study is to investigate the effect of audit quality on cost stickiness in manufacturing companies listed in Tehran Stock Exchange. Statistical population of this study consists of companies listed in Tehran Stock Exchange from 2007 to 2014. To measure the correlation of research variables, Pearson correlation test is used and finally, to test research hypotheses, generalized ordinary least-squares regression is used. The results obtained from testing hypotheses how that size of audit and audit tenure (more than 3 years) could affect cost stickiness positively and significantly. However, the expertise of auditor in the industry and importance of a company for a audit institution could have no effect on cost stickiness.