نشریه مطالعات اخلاق و رفتار در حسابداری و حسابرسی
پیاپی 3 (بهار 1401)

The purpose of the present study is to review the effect of psychological capital as a basic competitive advantage in organizations as well as its aspects (hopefulness, optimism, self-efficiency, and resilience) on professional ethics of comptrollers in the administrations of Zanjan province. The statistical population of the research consists of 48 comptrollers in the administrations of Zanjan province. The standard questionnaire of psychological capital prepared by Luthans et al. (2007) was used for data collection and for measuring the variable of professional ethics, a researcher-made questionnaire based on the ethic of professional behavior of the society of Iran’s official accountants as well as the study results of Zārfar (2016) were used. The hypotheses were tested by the modeling method of structural equations and Smart PLS software was applied for data analysis. The research results showed that there is a significantly positive correlation between psychological capital and its aspects and professional ethics of comptrollers in administrations. According to the research results, it can be claimed that reinforcement of psychological capital and its aspects leads to reinforcement of the level of professional ethics among comptrollers. As a result, paying attention to the components of psychological capital and considering them in the planning and management of comptrollers by economic and financial administrations in provinces, especially the ministry of economic affairs and finance can be effective on the betterment of financial supervision of comptrollers.

The purpose of the present study is to review the impact of managers’ narcissism on their trade strategies and innovative acts with an emphasis on their optimism. The research population includes all accepted corporations in Tehran Stock Exchange during the years from 2015 to 2019. Using a systematic removal method, 101 corporations were chosen as the statistical sample and data analysis was conducted by EViews and Minitab software. For hypothesis testing, multivariate linear regression was used. The results showed that there is a significant correlation between managers’ narcissism and their aggressive and defensive strategies while the variable of their optimism has no significant effect on the relationship between their narcissism and aggressive strategies. Furthermore, there is a significant correlation between managers’ narcissism and components of innovative acts including personal innovation, environmental innovation, administrative innovation, and technical innovation and managers’ optimism is effective on the correlation between this variable and all components of innovative acts, except technical innovation. The results of this study can lead to an effect on decision-making and identify the impact of psychological components such as narcissism on people’s performance.

The purpose of the present study is to review the effect of professional maturity and job satisfaction of auditors on organizational commitment. The Model of Abolqāsemi et al. (2021) was considered for the assessment of auditors’ professional maturity and for their job satisfaction, the theory of Smith et al. (1969), and for organizational commitment, the theory of Meyer and Allen (1990) were used. For the hypothesis testing and after measurement of validity and reliability, the questionnaire of auditors’ professional maturity with 36 questions, the questionnaire of organizational commitment with 24 questions, and the questionnaire of auditors’ job satisfaction with 30 questions were used for the sample under study. The statistical population consisting of 204 members were chosen from among all auditors working in auditing organizations and institutions. For data analysis, Kolmogorov-Smirnov, Pearson and regression tests were used. The results of the hypothesis testing indicate the effectiveness of auditors’ professional maturity and relative aspects (cognitive, multidimensional, and extra-occupational features) on the organizational commitment of the auditors working in auditing organizations and institutes. Also, their job satisfaction and relative aspects (colleagues, work place, job nature, supervision, income, and promotion) are effective on the organizational commitment of the auditors working in auditing organizations and institutes.

The purpose of the present study is to evaluate behavioral biases affecting investors’ decision-making by fuzzy analytic hierarchy process. This research is a case study in terms of data collection and it is descriptive-explorative in methodology. Regarding purpose, this study is classified in the group of applied research. The statistical population included all the active clients (around 300) of Yasouj stock exchange firm. The sample size was calculated to be 168 by Cochran formula. In this research, a snowball sampling method was used and data collection tools were Delphi and pairwise comparison questionnaires. For data analysis, multi-criteria decision-making techniques such as fuzzy-AHP were used. The research data were analyzed by Super Decision software. Prioritization of behavioral biases affecting investor’ decisions showed that overconfidence bias (0.235) is in the 1st level, aversion bias (0.168) is in the 2nd level, and mental accounting bias (0.149) is in the 3rd level. Moreover, availability bias (0.119) is in the 4th level, agency bias (0/108) is in the 5th level, regret bias (0.095) is in the 6th level, anchoring bias (0.073) is in the 7th level and finally, herding bias (0.054) is in the 8th level.

The purpose of the present study is to review the relationship between abnormal delay in giving the audit reports and the risk of subsequent drop in stock price. The research is descriptive and it has been conducted by the correlation method. In terms of purpose, it is applied research and from the aspect of data collection, it is Ex-Post Facto which uses the available data base of Tehran Stock Exchange. The research statistical population includes all accepted corporations in Tehran Stock Exchange and for choosing a sample, 137 corporations were selected by systematic removal method during the years from 2012 to 2019. Then, the data was collected and analyzed by multivariate regression. For measuring the variable risk of drop in stock price, three indices of negative skewness of stock output, low to high fluctuation, and maximum sigma were used. Besides, two indices of the highest delay decile in giving the audit report (here more than 110 days) and the rest of the regression model of effective causes on the distance between the ending date of the financial period and the audit report date of abnormal delay were used. The research results reveal that there is a significant correlation between abnormal delay in giving audit reports and the risk of subsequent drop in stock price.

Based on a philosophical and scientific approach and using a historical cognition method,the present study deals with criticisms of Giddens' theory of structuration and its developmentin accounting research. The criticisms to this theory include: 1. The theory of structuration hasnot taken the agency of accountancy seriously enough such that it just relies on approaches in which accounting data are related to human subjects. 2. The supervision capability of the accounting system as a structure is limited in this theory, whereas the accountability of accountancy can be justified by this potential. 3. The structuration theory somehow ignores ethics in accounting.