نشریه پژوهش های مالی و رفتاری در حسابداری
پیاپی 3 (زمستان 1400)

Socially responsible investment (SRI) means investing in the stocks of companies that have positive social functions. SRI provides a mechanism for investors to align personal values with investment objectives. Therefore the purpose of this study is to analyze individual investors’ intention towards socially responsible investment using the extended theory of reasoned action. The population of this study is individual investors of Tehran Stock Exchange and the sample size is 385 people. The conceptual model was tested using structural equation modeling and through Amos software version 24. Exploratory and confirmatory factor analysis have also been used to ensure the existence of the minimum requirements to test the conceptual model. According to the research findings, the variables of attitude, subjective norms, moral norms, environmental concerns, financial literacy and financial performance have a positive and significant effect on the dependent variable (investors' intention towards SRI). Financial performance and environmental concerns variables have the highest and lowest effects on the dependent variable, respectively. Of the six demographic variables (gender, age, education, monthly income, occupation, and experience), only the age variable affects the dependent variable. This means that with getting older, the investors' willingness to invest in socially responsible companies increases.

Ethical judgment is a fundamental factor in the moral decision-making process and precedes moral intent and behavior. In other words, the ability to recognize and evaluate complex ethical situations when making decisions is a prerequisite for ethical behavior. In ethics research, the effect of gender on moral judgment has been studied more than other variables. Therefore, the main purpose of the present study is to investigate the effect of variables of work type, gender and apparent attractiveness of auditors on judging and understanding immoral behaviors. The study population was accountants and non-accountants working in organizations and companies. Due to the lack of accurate access to the statistics of the community, Cochran's formula was used to determine the sample and finally 384 people were selected. Univariate linear regression and t-test were used in order to test the hypotheses. EXCEL and SPSS software were also used to classify and analyze the data. The results show that men were more likely to judge illegal acts than women. On the other hand, gender has not had a significant effect on judging immoral behaviors. Also, as the level of attractiveness increases, the rate of judging illegal acts decreases.

The desire to "Whistle-Blowing" the independent auditor is a move by independent auditors to detect violations and report them to oversight bodies for remedial action. However, the lack of motivation and willingness to disclose the report of errors discovered by independent auditors and the lack of willingness to Whistle-Blowing among them, requires that in the present study to focus on the ethical decision-making process, so that auditors Be encouraged independently and try to be alert. This research is purposeful, applied and a combination of cross-sectional and correlational survey methods. The statistical population of the trusted auditing firms of Tehran Stock Exchange and the research sample includes 56 firms in2020that were selected based on availability. The research tool is a questionnaire and a scenario and the research hypotheses have been tested using the least squares model. The results of the study show the extent to which auditors consider themselves to be the ethical representatives of the client. In other words, research evidence suggests that an individual's attitude toward Whistle-Blowing, ethical acceptance by others and oneself, one's perception of behavioral control, commitment to independence, and individual responsibility in reporting have a positive effect on the willingness to Whistle-Blowing independent auditors. But the consequences of reporting for the individual have a negative effect on the willingness to Whistle-Blowing independent auditors. Also, organizational support, correlation, group, group norms, and ethical status. Relationship between individual characteristics of auditors and the individual's willingness to Whistle-Blowing independent auditors.

Ethical conduct is considered as one of the conditions for the survival of the internal audit profession. Decisions that are ethically ambiguous can lead to financial reporting errors. This study is the ethical factors of internal audit executive reporting that describes the internal auditor's relationship with the organization. For this purpose, the ethical method thinking model is used in which the three ethical factors of perceptions, information, and judgment based on decision-making in internal audit reporting are examined. The research tool was a questionnaire that was distributed and collected among the statistical population in 1399 after localization. The statistical population of the auditors' research was 417 members of the Iranian Association of Internal Auditors, and 200 people were selected as a statistical sample using Cochran's formula. Finally, the responses were analyzed through structural equations. The results show a two-way relationship between the internal auditor's perception of management activities and the use of information technology by the internal auditor, as well as a one-way relationship between the internal auditor's perception of management activities and judgment. Decision-making has technology with judgment and judgment with decision-making, and the relationship between judgment and decision-making is stronger than other relationships.

The main purpose of this study was to investigate the effect of financial and behavioral characteristics on investment decisions by considering the mediating role of individual and general characteristics of investors in the Tehran Stock Exchange. The statistical population of this study includes active investors in Tehran Stock Exchange. The sample size obtained using the formula is 384 Cochrane. In order to measure the research variables, a questionnaire with 43 items and the dimensions of investors' behavioral biases, the decision to invest in stock equations, individual and general characteristics of investors have been used. The present study was descriptive-survey and applied in terms of purpose.In order to test and test the research hypotheses, descriptive and inferential statistical techniques and structural equation modeling methods have been used.Findings of this research showed that investors' behavioral biases have a significant effect on the decision to invest in stocks by mediating the individual and general characteristics of investors. Judgment biases have a significant effect on the decision of investors in stocks by mediating the individual and general characteristics of investors. Also, preferential bias has a significant effect on the decision to invest in stocks with the mediating role of individual and general characteristics of investors. However, the behavioral biases of investors do not have a significant effect on the decision to invest in stocks. But the individual and general characteristics of investors have a significant effect on the decision to invest in stocks.

Employees who are accounting action seek to invest in relationships that, through well-planned and fully opportunistic planning, provide a platform for their legal and illegal requests. These fully accountable employees lend to their target individuals to get the most out of this investment when needed. The purpose of this study is to investigate the effect of the theory of planned behavior and opportunistic behavior on the accounting action performance of employees (accountants). For this purpose, Persian and Latin articles that were selected by snowball method were used. After theoretical saturation, textual content analysis was performed. Then, the obtained data were provided to the experts by a questionnaire, and after three rounds of qualitative Delphi and identification of relevant sub-criteria, and then using network analysis technique and Dematel, internal relationships and prioritization were examined. Based on the results, the criterion of "planned behavior" with a normalized weight of 0.0472 is in the first priority and the criterion of "opportunistic behavior" with a normalized weight of 0.0296 is in the second priority.

Herd behavior is one of the most important behavioral biases in financial markets and is one of the determinants of financial crises. Given that herd behavior directly affects price, presenting a model based solely on past prices, with good predictability, indicates the existence of market herd behavior. This article aims to investigate the existence of herd behavior in Tehran Stock Exchange and presents a new nonlinear variable time model called Generalized Autoregressive Score (GAS) and has been compared with traditional GARCH and AR nonlinear models. in order to predict the distribution of return of the total index of the stock exchange during the period 2010 to 2020. The results of modeling for the asset by the new GAS model are compared with the results of the GARCH and AR models and their performance is tested for inside and outside the sample. ample in the internal and external tests show that the new GAS model is more accurate than the traditional GARCH and AR models in predicting the daily return distribution of the total index of the Tehran Stock Exchange and also the presence of herd behavior in Iran's capital market has been approved.