نشریه مطالعات اخلاق و رفتار در حسابداری و حسابرسی
پیاپی 4 (تابستان 1401)

The purpose of the present study is to design a model for the improvement of morality with an emphasis on decreasing behavioral deviations in the accounting workplace. In terms of classification of the research based on purpose, it is considered practical and has a qualitative approach, and in terms of theory and argumentation, it is proving and inductive. The research statistical population consisted of 367 auditors who were members of Iran's Official Accounting Society. The research data were collected using a questionnaire instrument in 2021. Data analysis was conducted using structural equations modeling with the approach of partial least square. The results showed that decreasing behavioral deviations is immensely effective on the betterment of the moral condition of auditors and that by reinforcing the research criteria, we can control behavioral deviations and also improve moral condition in the accounting workplace. Furthermore, the results showed that there was a significant (≤0.05) correlation between leadership, psychological, and organizational criteria and accounting moral condition and decreasing behavioral deviations.

The relationship between organizational social responsibility and budget provision is an important aspect in the quality analysis of the production industry. In this study, the factors of corporate social responsibility merged with the expansion aspects of the production life cycle. The purpose of the present study is to review the effect of corporate social responsibility on the provision of life-cycle budget. This research was conducted using the annual data from the accepted corporations in Tehran Stock Exchange from 2013 to 2020. By systematic deletion method, 152 corporations were chosen as the statistical sample. Data analysis was conducted by Excel and EViews and hypothesis testing was done by multivariate linear regression based on panel data. The results showed that organizations in different life-cycles have different limitations for budget provision and that the corporates' social responsibility behavior can decrease the limitation of their budget provision. Moreover, corporate social responsibility can immensely lower budget provision limitations in different life-cycle parts using various methods.

Social and environmental responsibility is inflicted with arbitrary behavior in the Iranian banks because reporting them is optional and there is not a single standard to reassure accountancy services and confirm those reports. The present research relies on content analysis, and the data is collected by library study, electronic (email) or face-to-face interviews. The results showed that pivot categories related to the social responsibility of banks include performing social responsibility through their business transactions as well as special attention to social and environmental issues. Moreover, pivot categories related to reporting the social responsibility of banks involve reporting their undertaken social responsibility, reassuring and supervisory services referring to their reports, reforming accountability and transparency procedures, and maintaining moral values. The results indicate the significant importance of performing the banks' responsibility simultaneously with their business transactions and that using these methods can decrease their economic costs. As for reporting social responsibility of the banks, we refer to their effective use of physical facilities available in their branches with the least economic cost to reflect their social and environmental activities as well as the need for the establishment of supervisory institutions to ensure the performance of the social responsibilities.

The purpose of the present study is to review the effect of internal quality control (IQC) on the relationship between financial reporting quality and mass behavior of the accepted corporations' investors in Tehran Stock Exchange. The method of study was descriptive-analytic which used the statistical software of EViews 10 for data analysis. In this research, 150 corporations (1050 years of participation) were chosen for the research hypothesis testing from 2013 to 2020. For the research hypothesis testing, multi-vitiate regression models with panel data were used. The results showed that financial reporting quality has a significant effect on the mass behavior of the accepted corporations' investors in Tehran Stock Exchange. Moreover, IQC increases the negative correlation between financial reporting quality and mass behavior of the accepted corporations' investors in Tehran Stock Exchange. According to the research results, it can be asserted that besides financial and nonfinancial factors, the investors should pay attention to the role of financial reporting quality as an important criterion in decision making. Furthermore, the board of directors and audit committee members in corporations can take steps to increase financial reporting quality and decrease the investors' mass behavior through consistent and accurate evaluation and supervision over the process of internal control.

The present era can be named the age of management. With respect to the fact that disclosure of intellectual assets in the international level is growing, the corporations are putting their competitive and distinctive advantage in knowledge management strategies which should use intellectual assets as a source of producing organizational performance priority and value. According to the approach of beneficiaries, the sustenance of the corporations' activities, competitions, and stable relationship depends on sustainability accounting functions. Therefore, the corporates stabilize their transactions using relevant structures and by reporting the sustainability, they can reform and inform their performance. Thus, evaluation and disclosure of intellectual asset as an innovative value has been considered by the beneficiaries who have contradictory interests. The purpose of the present research is to review the role of knowledge management on the correlation between intellectual asset and sustainability accosting structures of the corporations accepted in the stock exchange from 2015 to 2019. The research statistical sample composed of the financial managers and experts in the corporations under study and for data collection, some standard and research made questionnaires as well as financial bills were used. After reliability and validity testing, data analysis and hypothesis testing was conducted using Structural Equation Method (SEM) and Smart-Pls software. The results indicate that accounting sustainability structures of the corporations significantly and directly are influenced by the evaluation and reporting of intellectual assets and that organizational knowledge management fosters this positive and significant correlation. Assessment and disclosure of intellectual assets makes the corporations achieve sustainability accounting structures with higher quality.

The purpose of the present research is to represent a model and validate that to assess the audit quality of the accepted corporations in Tehran Stock Exchange. The first statistical population of the research consists of the scholars fully aware of the theoretical principles of the audit quality and experts in this regard and the second statistical population involves all the accepted corporations in Tehran Stock Exchange. In the qualitative part, 15 experts were chosen by purposive sampling and in the quantitative part, 147 active corporations during 2014 to 2020 were selected by systematic deletion. After studying the theoretical foundations of the research, a questionnaire based on a 5 point Likert scale was designed to recognize the effective criteria of the research. Then, using Friedman ranking method, the most effective component and its degree was determined. Finally, for the validation and sensitivity analysis, the proposed model was applied by using the obtained data from the qualitative part of the research and the calculation of the portion of each component in fluctuation of the total index. The results showed that the effective factors on audit quality can be classified into 2 main categories, 4 main components, and 20 singular indicators and that the main aspects determining the audit quality include the features of the institute and audit team, the effectiveness of the audit committee, properties of the employer, macro factors, profession, and environmental factors. Moreover, the main indicators and components do not have equal priority in determining the audit quality. It means that the more the average ranking of each aspect, the more its significance in determining the audit quality. Among 10 indicators existing in the combinational criterion of the audit quality, the only indication that is considered as the most important one in destabilizing the combinational index and one of the important ones in decreasing the average of combinational index is the audit wage which is one of the main indices in the features of the institute and the audit team.