نشریه حسابداری ارزشی و رفتاری
سال ششم شماره 12 (پاییز و زمستان 1400)

Social Accounting as an Enabling Tool to Develop Collective Organizational Citizenship Behavior in the Diocese of Bilbao As a human factor in the procurement and presentation of financial reporting and reflection of the performance of organizations to different stakeholders, accountants play a crucial role. therefore, due to this importance and the influence of accountants behavior on accounting systems, especially in behaviors that are voluntary and completely arbitrary, this study aimed at identifying the dimensions of accounting citizenship behavior. the orientation of this research is fundamental; its philosophy is semi - structured; the method used is qualitative and content of the content analysis technique. in this study, in order to collect information, 16 managers and managers of accounting discipline were selected based on the purposeful sampling method (snow ball), with semi - structured interviews until theoretical saturation. data analysis using three open coding stages, axial and selective coding and data were categorized in 99 concepts, 36 sub categories and 16 main categories. accordingly, the content of citizenship behavior in accounting consists of three dimensions, individual, group and organization. The individual dimension of this behavior is the "individual discipline", " chivalry ", " Behavioral etiquette"," Personal promotion", “conscience of work” and "individual initiative"; then a group of those categories of "sacrifice", "altruism", "helpful behaviors" and then a group of those categories of "dedication", "corporate compliance", "organizational compliance", "organizational loyalty", "organizational engagement" and "organizational bias".

TEMPLATE-JPFI Analysis of the scientific flow plays an essential role in identifying important research areas that reflect developments, challenges, and solutions in a scientific field. In this regard, this study aims to identify the currents and areas of research in behavioral accounting in the international arena. This research is a descriptive application that has been done by content analysis and scientometric methods. An example of this research is 998 articles in the field of behavioral accounting that have been indexed in the Web of Science database from 1970 to 2022. Data analysis was performed using Vosviewer and Overview software. Findings indicate that research in this field can be classified into 6 clusters, risk, decision making, desirability, loss avoidance, and behavioral finance are the most critical research areas in this field. Also, the evolution of theories in this respectively (from oldest to newest) is) are: (1) the theory of expected utility and desirability (2) the theory of cumulative perspective and perspective (3) the theory of games (4) Behavioral decision-making theory (5) Regret theory (6) Mental accounting theory (7) Organizational behavior theory.

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.

The purpose of this study is to investigate the effect of financial reporting quality on corruption. The spatial scope of this research has been the companies listed on the stock exchanges of Iran, Turkey, Qatar, Bahrain, Pakistan, Oman, Saudi Arabia and the UAE and the time domain has been between 2011 and 2018. The research sample includes 1,729 companies listed on the stock exchanges of the mentioned countries. The findings of this study show that there is a significant relationship between the quality of financial reporting and the index of corruption, corruption control and accountability. In other words, by improving the quality of financial reporting, the Corruption Perceptions Index, which strengthens the accounting role in corruption, is reduced. On the other hand, with the improvement of the quality of financial reporting, corruption control and accountability, which are indicators of the role of strengthening accounting in corruption (corruption control and accountability), increase. According to the research results, poor quality of financial reporting can create a situation in which there is no accountability to shareholders, managers will act against the wishes of stakeholders and any misuse of assets will be hidden. Accounting and auditing standards seek to provide transparent and accurate information so that those with economic influence and power are less prone to moral collapse and corrupt practices. As mentioned, increasing the quality of financial reporting has an effective and constructive role in controlling and preventing corruption. The stock exchange organization and the country's legislators should increase the quality of financial reporting.

The importance of Professional Skepticism is such that is being called as the heart of auditing and the auditors must perform the auditing process using a Professional Skepticism attitude. As the auditors’ personality can affect their Professional Skepticism, the aim of this study is to investigate the effect of personality types on auditor’s professional skepticism. Research data was collected using Neo Big 5 personality trait and Hurtt questionnaires during 2020. The statistical population is the auditor working in the Auditing Organization and accounting firms listed in the Iranian Association of Certified Public Accountants. The sample includes 96 auditors who have been selected by using the simple random sampling method. The results show that the personality type affects the auditor professional skepticism and the auditors with a higher (lower) level of extraversion, a higher (lower)  level of stability, a lower (higher) level of agreeableness, and a higher (lower) level of conscientiousness, have a higher (lower) level of professional skepticism. In other words, auditors’ independence is affected by their personality type. The results can help the audit firms to recruit new employees and also to evaluate and maintain the current employees.

Recent financial wrongdoings in Iran have had negative economic, political and social consequences and have eroded public trust. Whistleblowing is an important control mechanism for detecting and preventing financial wrongdoings. Studies have shown that whistleblowing intention is influenced by a variety of factors. Understanding the factors that influence the judgements and decisions of accountants and auditors can help promote moral behaviors such as whistleblowing in the accounting and auditing professions. The present research uses the issue-contingent model to explain new aspects of whistleblowing by examining accountants’ propensity to report financial wrongdoings with an emphasis on the mediating role of perceived moral intensity. This research uses a survey methodology and the sample consists of 173 accounting graduates working in various departments of public and private companies who are selected using non-probabilistic sampling. The required data are collected from 173 questionnaires completed by accountants in 2020. Partial least squares structural equation modeling (PLS-SEM) is used for data analysis. The results show that moral awareness has a significant positive effect on accountants’ moral judgement, and perceived moral intensity plays a moderating role in this relationship. The results also indicate that accountants’ moral judgement has a significant positive effect on their intention to report financial wrongdoings to internal and external authorities, but this relationship is not moderated by perceived moral intensity. Overall, the results suggest that the issue-contingent model of ethical decision making contributes to a better understanding of key factors in whistleblowing intention. Therefore, it is necessary for accountants at different levels to consider morality and ethical principles to create an environment that is conducive to better accounting performance.

Ethical leadership is one of the new Approaches that has been considered after the moral scandal and bankruptcy of organizations in the present century. Ethical leadership as a demonstration of normative appropriate behavior through conduct through personal actions and interpersonal relationships, and the promotion of such conduct to followers and Also, professional and organizational identity as components that align the norms, objectives and values of auditors with the profession and organization, can be effective in Whistleblowing Intention auditors as a mechanism to prevent and detect unethical behaviors and wrongdoing in the audit profession. The purpose of this study is to investigate the role of ethical leadership, professional identity and organizational identity on whistleblowing by independent auditors. The statistical population of the study includes independent auditors working in private and public sector audit firms in 2020, which 441 were selected as the final sample. Data were collected through a questionnaire and analyzed using structural equations using LISREL software. Findings of this study show that ethical leadership has a positive and significant effect on auditorsch whistleblowing intention directly and due to professional identity and organizational identity. According to the results of this study, the implementation of ethical leadership and strengthening professional identity and organizational identity increases whistleblowing intention in the audit profession, and this issue will reduce misconduct in auditing firms. The present study can lead to more attention to the issue of whistleblowing, the importance of ethics in managers, appropriate ethical behavior to whistleblowing and reduce misconduct in the auditing profession in Iran.

This study aims at the presentation of the indexes and variables effective on the personal branding of the professional accountants as well as their customization and prioritization. This study is exploratory by objective, and a combination of qualitative and quantitative research methodology, and has benefitted the methods of content analysis, Fuzzy Delphi method, and interpretive structural technique. First, for the identification of the indexes effective in the personal branding of professional accountants, the content analysis method was used. Then, for the determination and evaluation of the articles of study, a systematic review method was applied, and the texts and articles concerned with personal branding were investigated in the local and foreign databases during 2005-2020. Finally, 87 indexes were identified. Then, using the Fuzzy Delphi method, and the consensus of experts, 24 indexes in proportion with the Iran conditions were introduced. Finally, interpretive structural technique, and forming reachability matrix, the layers effective on the personal branding of accountants were reviewed to define how we could change the accountants with a professional and practical background into a strong personal brand. The study results indicate that the indexes of creativity, growth, and development of individual skills, focus on the presentation of an ideal image, approach to the resources of power and specialized knowledge are the most important indexes which the accountants should strengthen such features in themselves for changing into a personal brand.

Decision makers as human beings have limitations in information processing. New ways have been developed to overcome these limitations. One of these methods is to use different forms of information presentation. However, there is always a misinterpretation in the visual representation that can lead to poor decisions. This poor decision can be due to the visual illusion that decision-makers encounter when reading accounting information. Therefore, the present study investigates the effect of information presentation form and visual illusion on the accuracy of accounting students' financial information analysis. This research is a descriptive and quasi-experimental application. The statistical population is undergraduate and doctoral students in accounting in 2021. 198 people were selected by random sampling method, assuming an unknown population. One-way analysis of variance was used to test the hypotheses and LSD post hoc test (least significant difference method) was used to interpret the mean differences between the groups. The results of this study show that there is a significant difference between different forms of information presentation in the direction of financial information analysis. The accuracy of the analysis of financial information presented in the form of a table is higher and better than linear and bar charts. Also, financial information displayed in three-dimensional graphics, without grid lines, creates a visual illusion and reduces the accuracy of information analysis of financial information readers. The results of this study help to develop the existing research background on how to present information by providing empirical evidence of how financial information is judged and analyzed by users.

Managers' personality traits can influence corporate financial decisions and performance. On the other hand, earnings management and its relationship with corporate social responsibility disclosure are topics of interest to academics and financial statement users that may be influenced by the personality traits of managers. The purpose of this study is to investigate the effect of managers' personality type on earnings management and its role in the relationship between earnings management and corporate social responsibility. The research population included companies listed on the Tehran Stock Exchange during 2013-2018. In total, 149 firms were selected by systematic elimination method. We used the library method to collect a part of the data. In addition, managers’ personality type was assessed using Bortner’s questionnaire. The research data were analyzed by multiple regression test in Eviews software. The results show that the variable of managers' personality type has a positive and significant effect on earnings management, In addition, this variable has a significant positive effect on the disclosure of corporate social responsibility in interaction with the earnings management variable. According to the findings of the present study, managers with Type "A" personality in the years when the firm's earnings is managed are more likely to disclose their corporate social responsibility. The results of this research can have a positive impact on the development of internal literature on the subject of research as well as on the improvement of managerial, behavioral and investment decisions in the country.

The amount of the fee is considered on the one hand a reason for the auditor's efforts and on the other hand a symbol for the loss of his independence. Aim of the study is to investige the effect of normal and abnormal fee and auditor dependence on corporate social resposibility has been investigated. Stackholder characterstics theory such as stockholder, employees, governement and creditors is considered as a proxy for corporate social resoponnsibiliy. The research data includes historical data of 118 companies listed on the Tehran Stock Exchange during 2011-2020. The results indicate that abnormal fees and economic dependence of the auditor have a significant negative and audit fee have a positive impact on corporate social resposibility. In general, due to the negative effect of the abnormal fee and the economic dependence of the auditor on corporate social resposibility, it confirms audit fee is a important measure in mantaning stackholders rights in firms.

Fraud is one of the effective factors in reducing public confidence in the reports and financial statements prepared by companies. Due to the lack of a complete theoretical framework and the vacuity of fraud laws, the present study was conducted to explain the dimensions of the concept, instances and Indications of fraud in financial statements by theme analysis method, in accordance with environmental conditions. In this study, by interviewing 21 experts who have been selected by purposive sampling method and are members of the Iranian Society of Certified Public Accountants or forensic experts and have a history of investigating fraud in large cases of Iranian companies, it has been concluded that the concept of fraud in financial statements has legal dimensions (the need to define fraud in law, mentioning and defining instances of fraud in law), spiritual (intent, deceptive, usually accompanied by collusion) and material (inverting reality, having benefits for the perpetrator and harming the other). Findings of this research also provide general instances of financial statement fraud in five theme (1-forged documents, 2- manipulating with financial statements, 3- disclosure or non-disclosure of relevant information, 4- misapplication of accounting standards, and 5- misuse of assets) In addition, in the sub-theme, it shows instances of rules (some instances mentioned in some current laws of the country), along with a set of objective instances for each sub-theme. In addition, indicates of fraud in financial statements is expressed in the themes of non-financial evidence (formal and structural indications) of fraud and financial indications of fraud. The legislator can use the concept and instances of fraud in this study in definition and also the drafting a law to combat fraud for Iranian companies.