grounded theory method

This study aims to present a comprehensive and practical model for decision-making by financially intelligent investors based on behavioral biases (cognitive and emotional) in the Iranian capital market. To achieve this goal, various aspects of this topic have been examined from different perspectives. In the field of decision-making by financially intelligent investors, most research has been quantitative, with only a limited number of qualitative studies focusing solely on financial intelligence. This qualitative study investigates both financial intelligence and behavioral biases. Using grounded theory, the impact of behavioral biases on the decision-making of financially intelligent investors for stock selection in the Iranian stock market was modeled. To more precisely examine each parameter of this study (financial intelligence and behavioral biases), the researcher conducted all interviews separately in two distinct stages, once for the financial intelligence parameter and once for the behavioral biases parameter, performing open and axial coding. Finally, using selective coding, all extracted categories of both mentioned parameters led to the formation of the paradigm model of decision-making by financially intelligent investors. This modeling can help better understand investor behavior and improve their financial decision-making. The present study helps financially intelligent investors gain a better understanding of the impact of behavioral biases on their decision-making and, as a result, increase their investment returns by making optimal decisions.

The main goal of Haaz research is to explanation social responsibility reporting in iran. This research is of an exploratory type with a qualitative approach and a data theorizing method, which has reached saturation by conducting interviews with experts in the field of financial and social reporting and environmental protection in the years 2022 and 2023 using the purposeful sampling method. The results of the research have led to the presentation of the reporting model of social responsibility, including causal conditions, strategies and consequences resulting from the creation of said reporting. According to the findings of the research, causal conditions include environmental requirements and incentives, social conditions, cultural, religious, economic and political characteristics of the country and international characteristics. Also, the findings of the researcher show that in order to achieve the aforementioned goal, strategies such as the attention of the government and the stock exchange organization, creating the necessary cultural platform in the board of directors, preparing the relevant reporting framework, establishing the social responsibility committee in companies, and creating the necessary executive infrastructure in the society are necessary. The consequences of creating social responsibility reporting include increasing social trust, improving business conditions, promoting the brand, preserving the environment, and managing future crises. The findings of this research can contribute to the development of social responsibility reporting literature in Iran.

Introduction  In this study, the whistleblowing model of Iran's independent auditors has been explained.  MethodThe research is combined (qualitative-quantitative), in the qualitative part, the Grounded Theory method has been used. Data collection tools in this section are in-depth semi-structured interviews. The statistical population of the study is the members of the audit organization up to the theoretical saturation stage (19 interviews) in 2019, and purposive sampling has been used.  ResultsThe collected data were analyzed using open, axial and selective coding and the final model was extracted. Quantitative modeling of structural equations using Smart PLS 3  software has been used. The statistical population in the quantitative phase of the research consists of partners of auditing firms, managers and supervisors of the Iranian Society of Certified Public Accountants and the auditing organization. The measurement tool is in the quantitative part of the questionnaire and the measurement scale was 5-choice. At first, the measurement models were reviewed and the validity and reliability of the measuring instrument were confirmed. Then, in the structural model section, the predictive power of the model was evaluated.  Discussion and ConclusionAccording to the results of this research, the most important consequences of whistleblowing auditors are increasing credibility in the profession, satisfaction, public trust, reducing information asymmetry, macro and national consequences (amendment of transparency laws and regulations), planning for the development of ethical principles of the profession and policy making. In attracting auditors, especially certified accountants, increasing the auditor's independence and improving the control system will cause auditors to warn and increase the credibility of the profession.

Proper use of professional skepticism leads to high quality in the decision making process and in the correct reporting and commenting in reporting. The main objective of this research was to determine and design the conceptual model and the important factors affecting the exercise of professional skepticism auditors.This study used a qualitative research approach is based on grounded theory method.The statistical population includes experts and experts in the field of auditing, who were selected 16 as participants in the research using purposive sampling approach by sampling method. Data were collected through semi-structured interviews with general guidance method and two methods of participant review as well as review of non-participant experts in research were used to obtain data validity and reliability. As well as through coding and classification in terms of concepts and categories (content analysis), all subsets were linked. Finally, the most important factors influencing the auditors' professional uncertainty in the four axes were the criteria for recognizing the audited unit, the individual characteristics and professional abilities of the auditors, effective drivers and sources of pressure. Then there were the strategies and their consequences.And its conceptual model is designed. It is expected that the model presented in this study can be used as a basis for the professional skepticism of Iranian auditors.