نشریه دانش حسابداری و حسابرسی مدیریت
پیاپی 45 (بهار 1402)

In recent years, looking at managing risk and also its implementation in small and large organizations in Iran has received attention. In this study, the statistical population is accountants in listed companies. The spatial territory of the current research of Tehran Stock Exchange includes the information of the year 1400. In this study, first, by using library studies and documents, using ATLAS.ti 9 software, different risks were identified. Risks were coded, then some codes were removed with the opinion of professors and experts. In order to confirm these risks, a Delphi section questionnaire was prepared and used in the opinion of 35 experts who have postgraduate and doctorate education and have more than 10 years of work experience in the field of accounting and financial management of companies admitted to the Tehran Stock Exchange. Out of 26 risks, 24 risks were approved. Excel 2016 software was used for the calculations of the Delphi section. The selection of experts was in the form of a snowball and continued until theoretical saturation was reached. In this review, the risks of inflation, liquidity, credit, income, budget, liquidity, exchange rate, tax, reinvestment, refinancing, operational, interest rate, human resources, technology, management, competition, laws and regulations , industry, reputation, management systems, processes, stock price are known as accounting risks in companies admitted to the stock exchange, and suggestions have been made for risk management.

Principle 50 of constitution pay attention to protection of environment. Due to the high importance of sustainable development and increasing competitiveness in the field of environmental performance, companies disclose environmental information through the publication of financial statements, explanatory notes, reports of public meetings, media and websites in order to improve their financial performance. The purpose of this research is presentation of pattern of financial performance based on the disclosure of environmental information in companies listed on the Tehran Stock Exchange (TSE). The current research is of a mixed type, which is applied in terms of purpose and descriptive-exploratory and descriptive-correlation in terms of method, so the research was conducted in two parts. In the first part, by studying Persian and English articles and using the 7-step meta-combination model, the variables related to the research model were identified and measured. In the second phase, the relationship between environmental information disclosure and financial performance was investigated by collecting data from listed companies (445 observations including 89 companies during the years 2017 to 2021) in polluting industries (automotive industry and oil industry) and clean industries (food industry and pharmaceutical industry). The findings showed that there is a significant relationship between disclosure of environmental information and financial performance. Also, industry pollution had an effect on this relationship. Paying attention to the disclosure of environmental information, especially in polluting industries, will create value and sustainable development of companies.

A key component of social capital, the level of trust, is essential for economic success in society. Social capital helps companies choose the right level of debt and capital. Therefore, it leads economic behaviors towards collective welfare. The type of debt maturity structure and the achievement of optimal levels are always considered by analysts. In connection with the optimal level of borrowing; Short-term and long-term borrowing rates in areas with different levels of social capital were considered. By examining the relationship between social capital and debt maturity, the effect of the amount of trust created through social capital in this regard was examined.

Social capital in this study includes total social capital and each of its three levels: social capital at the macro, intermediate and micro levels. The research sample includes information of 121 companies (From 23 province) listed on the Tehran Stock Exchange during the years 2014 to 2018.

The general results of the hypotheses show that the total social capital and each of its levels, with the maturity of short-term and long-term debts, respectively; There is a significant negative and positive relationship. In other words, companies located in areas with high social capital have less short-term and longer-term debt maturities in their capital structure than companies located in areas with low social capital. Therefore, the cost of financing in these companies is lower due to their location in areas with higher social capital.

Investment is one of the most important issues in the capital market; So that proper management can affect the value of the company and can ensure the survival of companies by increasing future cash flows. On the other hand, corporate investment is affected by various factors, including corporate risks, which can have different opportunities and threats for managers. Therefore, the main purpose of this study is to investigate the relationship between special risk and investment of companies listed on the Tehran Stock Exchange. For this purpose, during the eight-year period between 2011 and 2018, 143 companies and a total of 1144 year-companies have been studied. The present study is in the group of descriptive-post-event research in terms of applied purpose and data collection method, which has been investigated using composite data and Eveiws8 software regression models. Findings of the present study show that in general there is a positive (negative) and significant relationship between special risk and domestic (foreign) investment of companies in the study period.

The information salience is one of the main obstacles in evaluating all options for the investor and makes him focus on a piece of information at all times and give more weight to it for his judgments. The present study was conducted to understand the phenomenon of information salience: identifying and prioritizing its consequences in the stock exchange market. The statistical population of the study consists of 21 experts consisting of investors of stock exchange and securities market organizations in Tehran who have been selected based on the principle of theoretical adequacy and using purposive sampling method. In the qualitative section, semi-structured interviews were used to collect information, the validity and reliability of which were confirmed using CVR coefficient and Kappa-Cohen test, and the data obtained from the interview were analyzed using Atlas.ti software and coding method. And the consequences of information bulge were identified. In the quantitative part, a pairwise comparison questionnaire was used to collect information, the validity and reliability of which were confirmed by content validity and retesting. Using fuzzy Delphi technique, the consequences of information bulge were prioritized and its most important consequences were identified. The results of the study indicate that based on judgments and surveys of experts, eighteen factors were introduced as the consequences of information salience. The results also show that detail, increasing unreasonable decisions, wasting resources, overreaction, inappropriate investment, incorrect judgments and predictions, and poor evaluation of options are the most important consequences information salience of stock exchange market.

In this paper, the aim is to examine the role of management ability on the relationship between deviation from optimal capital structure and real performance and speed of capital structure adjustment. For this purpose, data on 143 companies listed in Tehran Stock Exchange for the period of 2006 to 2018 were extracted and a hybrid data regression model was used to test the research hypotheses. the results indicate that the management ability has a significant effect on the relationship between deviations from optimal capital structure and real performance. Also, the results show a significant effect of management ability in the relationship between positive deviation from optimal capital structure and no effect on negative deviation from optimal capital structure, with the actual return on assets or actual performance of the firm. In addition, effect of management ability on speed of capital structure adjustment Which is approved in firms with over-leverage capital structure and rejected in under-leverage capital structure. Finally, the results show in the case of over-leverage and under-leverage, there is no significant difference between them.

The present study explains the relationship between audit quality and operational efficiency of the company by considering the criteria of auditor's expertise in the industry and audit fees for 108 companies active in the stock exchange during the period of 2011 to 2020 and using the static panel model. According to the estimation results of the model; Subsections of audit quality features include; The auditor's expertise in the industry and the audit fee are significant on the operational efficiency of listed companies, in other words, if the auditor's expertise increases by one unit, the operational efficiency of the companies increases by 35 units, and if the audit fee increases by one unit as an indicator of audit quality, the operational efficiency of companies increases by 2 units. According to the results of this research, it can be predicted that larger audit institutions (such as audit organizations) increase the reliability of accruals of commercial units compared to other institutions. Therefore, it can be recommended to the general assemblies of companies that it is recommended to use larger audit institutions for the audit of their own company, to pay more attention to companies that have a larger size in choosing trusted audit institutions. Also, investors should pay attention to the amount of audit institutions that audit the company in their decisions to buy shares of companies.

Mathematics may be placed on the list of cases is the creator of the recent financial crisis; Mathematics, especially financial mathematics, in this amid can have an important role. Financial mathematics is undoubtedly the first discussion in mathematics to be introduced and entered into the industry. The goal of financial mathematics is to develop previous reprehensible models, which matter can deepen financial crises. However, Lo and Mueller (2010) argue that "blaming quantitative models for recent crises is wrong, and is similar to blaming arithmetic and the real number system for accounting fraud". Starting from Babylonians, through Thales, Khwarizmi, Avicenna, Omar Khayyam, Khajeh Nasiroddin Tusi, Pacioli and then Fibonacci, Pascal, Fermat, Bernoulli, Bachelier, Wiener, Kolmogorov, Ito, Markowitz, Black, Scholes, Merton and many others made huge contributions to the development of mathematics while trying to solve financial problems. The results of the present study indicate that each of these individuals has made a significant contribution to the development of financial mathematics, in order to solve the problems of the capital market. Also, in this study, a brief historical perspective on how to develop financial theories is presented, which in turn was influenced by the development of financial mathematical theories.

Management discussion and analysis (MD&A) include statements that are referred to as forward-looking information. Disclosure of the Management discussion and analysis (MD&A) Report provided information that you invest your rationale in making your investment decision concerning the added value created by your use. The primary purpose of this study is to investigate the effect of forward-looking information disclosure on stock price response. For this purpose, the data of 140 manufacturing companies listed on the Tehran Stock Exchange and OTC from 1394 to 1398 have been studied and analyzed through combined data. In order to investigate the effect of forward-looking information disclosure on stock prices, Olson (1995) model and then, through the Zong Wong test, the significance of Olson (1995) model coefficients and the first hypothesis model were required. Initially, To measure the disclosure of forward-looking information stimulated the impact of future words and was surveyed by financial analysts following research (Hassanin and Hosseini, 2015). Then, using the Savara method, which is one of the methods to solve the multi-criteria problem, the words influencing the decision of investors to pass the eleventh weight were placed. The results of the first hypothesis study showed that the disclosure of forward-looking information was examined in a sample of cases, whether the information was not high and whether a stock price response was required. Also, the results of the second hypothesis show that the lack of environmental need has a positive and significant effect on the relationship between forward-looking information disclosure and stock price reaction.

The purpose of this study is to "designing a model of corporate governance characteristics with an interactive approach to strategic management accounting and management accounting". In this regard, we used, confirmatory factor analysis and structural equation modeling to design a model of corporate governance characteristics with an interactive approach to strategic management accounting. The study population on the qualitative part includes managers, heads and university professors of management accounting, during the year 2019 and on the quantitative part, all the accepted companies at TSETM, during the years 2011 to 2018. The sample size includes 24 experts in the field of management accounting with a focus on corporate governance and 150 companies, which was selected by theoretical saturation method and to collect data in this study, semi-structured interviews and Delphi method were used. Validity of the questionnaire, approved by experts with using analysis of Smart pls and Spss software and the reliability was approved by using Cronbach's alpha coefficient. The results showed that the components of management accounting, it has a significant effect on the strategic management accounting components and corporate governance characteristics.

A common source of stress that employees face in the workplace or organization is called job stressor factors. These stress factors include role of ambiguity, conflict and overload. However, paying attention to ethical culture and the existence of organizational structure is also a significant issue in a professional environment, and ethical culture can reduce the stress of auditors by improvement of the work environment. In addition, auditors often face with pressure of strict time budgets, a situation which approximately originates from quasi-tender conditions for audit contracts. The present study, besides the emphasizing the role of traditional stressor factors in explanation of job risk of auditors, has pushed the factors of organizational culture and time budget pressure in the category of auditors' stress and of course strengthened and modified the traditional paradigm model of stress in the category of auditors. In this regard, the view point of 318members of the Iranian Society of Certified Public Accountants during spring and summer of 1399 were used and the results showed that the theoretical stressors factors (role ambiguity, role conflict and role overload), weakening of moral culture and Time budget pressures cause to increase auditors stress. In addition, weakening of ethical culture causes increase of pressure of time budget and besides weakening of oral culture and time budget pressure cause reduction of audit quality. In this way, the traditional model of the stress paradigm in the category of audit was modified and strengthened.

Success of an organization along with required technical skills depends on the ability of employees to communicate effectively with customers. Therefore, the biggest failure factor of an organization is weakness of communication skills. Many communication processes, which are a form of social interaction, are implicitly based on negotiation process. Individuals in any job, specialty or profession are involved in communication and related processes. To properly manage this extensive and complex communication, appropriate tools are needed. Auditing firms as service companies are no exception to this issue and negotiating with client has always been one of most important issues in this profession. Applying appropriate techniques in negotiation between auditing firm and client can provide the desired assistance in forming the desired quality of audit services. In this regard, purpose of this study is to investigate effect of different approaches to negotiation techniques in auditing on quality of service delivery. The research period was 1400 and data needed to answer research question were collected by distributing a questionnaire among Certified Public Accountants. Accordingly, data obtained from 156 supplementary questionnaires were analyzed using structural equations and smartPLS software.Findings show that firstly verbal approach of negotiation techniques in auditing is related to quality of service delivery, secondly non-verbal approach of negotiation techniques in auditing is related to service delivery and thirdly informational approach of negotiation techniques in auditing is related to service quality.

the purpose of this study is to provide a digital marketing model in auditing with Grounded theory method. The data collection tool is a semi-structured interview with experts For this purpose, in 2021, using the purposeful sampling approach (snowball) with in-depth interviews with 14 specialized faculty members, partners of auditing firms, members of the auditing organization and the Society of Certified Public Accountants of Iran, who were knowledgeable and experienced in the field of auditing. It was done until the saturation stage. The research data were analyzed using coding method and Maxqda software and the main categories and concepts were extracted. According to the research model, the findings indicate that digital marketing in auditing can lead to gaining a competitive advantage and maintaining customer value and loyalty, and companies can have a distinct position in the minds of their customers in the market. Therefore it can be said that digital marketing in auditing helps the company structure and maintain long-term relationships with customers and creates a strong brand image that allows companies to perform better and create value for customers in the field.. Therefore, professions such as accounting, in addition to following professional guidelines and adhering to auditing standards and maintaining independence, must engage in advertising and marketing through the digital space.

Predicting the bankruptcy of companies is one of the most basic activities in auditing risk and uncertainty of companies. Therefore, designing bankruptcy prediction models is essential for many decision-making processes. The purpose of this study is to provide a two-stage model for predicting corporate bankruptcy using data envelopment analysis.

To conduct this research, first data envelopment analysis was used using market-oriented and accounting-based financial data as well as non-financial data to measure the scores of management efficiency and stock market efficiency of companies and then scores were used. The obtained performance has been used to predict the bankruptcy of companies and 9 models of bankruptcy prediction have been proposed. Also, the proposed models were performed using logistic regression of conditional fixed effects and the best model was selected using the ROC curve. The study period of this research is 13 years (1385-1397) and the number of samples of this research includes 184 companies and 2392 year-company observations.

The results showed that the proposed two-stage model has a very good predictive power. The results also showed that management efficiency scores are directly related to bankruptcy. In other words, companies with lower management efficiency scores were in a bad position in terms of bankruptcy risk. Also, accounting-based data had better estimates of bankrupt companies.

The two-stage model presented in this study can be used with high confidence to predict bankrupt companies.

Financial scandals, have been questioned the quality of auditing. One important means of improving audit quality is to enhance auditors’ professional skepticism. Previous studies have shown that organizational factors and variables related to organizational culture can affect the components of auditor judgment and decision-making, including professional skepticism. The present research explores the relationship between organizational cynicism and professional skepticism, the mediating role of organizational commitment and burnout to help strengthen professional skepticism, enhance audit quality, and increase public trust in the auditing profession. This study is an applied survey, and the statistical sample consists of 449 audit professionals from the member firms of the Iranian Association of Certified Public Accountants (IACPA) and Iran Audit Organization (IAO(. Non-probability sampling was used to select the participants. Data were collected in 2021 using a questionnaire and were analyzed using partial least squares structural equation modeling (PLS-SEM). The results show that organizational cynicism has a significant negative effect on professional skepticism. Moreover, organizational commitment and burnout have a mediating role in this relationship. Therefore, it is necessary to build the appropriate organizational culture ; increase organizational Commitment and decrease burnout to improve the performance of audit professionals and increase public trust in the auditing profession.

The present study examines the antecedents of fraudulent financial reporting in companies in financial crisis. The antecedents of fraudulent financial reporting include information asymmetry, over-investment, and damage to the company's reputation. The statistical society using the screening method consists of 276 listed and OTC companies during the years 2014 to 2018, which in order to separate it into two categories of companies with fraudulent financial reporting and companies without fraudulent financial reporting, from the paragraphs of the audit report are used. The results of testing the research hypotheses showed: 1) The frequency of companies with financial crisis that resort to fraudulent financial reporting is significantly higher than companies with financial crisis that do not resort to fraudulent financial reporting. 2) In companies with financial crisis and fraudulent financial reporting in the previous financial period and the current financial period, the amount of information asymmetry between managers and stakeholders is significantly higher than companies with financial crisis and no fraudulent financial reporting. 3) In companies with financial crisis and fraudulent financial reporting in the previous financial period and the current financial period, the frequency of companies with over-investment is significantly higher than companies whith financial crisis and no fraudulent financial reporting. 4) There is no significant difference between companies with financial crisis and fraudulent financial reporting and companies with financial crisis and no fraudulent financial reporting in the next financial period in terms of damage to the company's reputation.

managers' ethical and immoral behaviors are influenced by their beliefs and personality traits . Present study aims at investigating the role of self efficacy, Locus of control, and the personality traits on opportunistic Earnings management. The statistical population of the present study includes the accountants and financial managers of companies listed on the Tehran Stock Exchange in 2009, of which 352 were selected as the final sample by random samplingobtain data were analyzed using Smart PLS3 software and Structural Equation Modeling . the results of statistical analysis showed that dark personality traits( Narcissism ,Machiavellianism, Psychopathy ,and Sadism) have a positive and significant effect on opportunistic Earnings management. While, cognitive characteristics of self-efficacy and Locus of control have no significant effect on opportunistic earnings management. Research findings also showed that self efficacy has significant negative effect on personality traits including Machiavellianism, Psychopathy and Sadism, and Locus of control has a significant negative effect on personality traits including Narcissism ,Psychopathy, and Sadism. The results of this study confirmrd that cognitive characteristics are among the factors influencing dark personality traits. dark personality traits in turn are among behavioral factors which influence opportunistic Earnings management. Therefore, by understanding and recognizing the psychological components that affect the performance of managers and especially the fraudulent behavior of managers, it is possible to help advance preventive measures in this area.

Assumed that, Activity-based costing methods, such traditional activity-based costing (ABC) time driven activity based costing (TDABC), to have a linear relationship between cost and activity,but the cost function is linear, always. To solve this problem, researchers used artificial and fuzzy intelligence models. Undoubtedly, the simultaneous combination of artificial and fuzzy intelligence models will lead increased cost accuracy. Therefore, for the first time, in the present study, the TDABC method combined with the neural-fuzzy model (ANFIS) and the case study of Hormozgan Gas Company. For purpose, at first, resources and activities of the cost subject were identified. Then, the relationship between cost items and activities was determined in the cost-activity dependency matrix. Subsequently, the sharing rates in the matrix were replaced and the cost of activities was calculated based on the ABC, IABC, TDABC and TDABC-ANFIS methods. Finally, the costing results were compared with the ABC method based on the mean absolute error magnitude (MAD) method results showed that MAD was 0.74 in IABC, 0.60 in TDABC and TDABC-ANFIS in all 18 designed structures in the range (0.591, 0.213). As a result, costing based on TDABC-ANFIS is more accurate than on ABC, IABC, and TDABC. Also, among the structures designed by TDABC-ANFIS, the Gauss2-4-Logsig structure has the lowest error (0.213). Based on the results, among the studied models, the TDABC-ANFIS model is more accurate due to the nonlinear and fuzzy relationship of costs and activities, so, suggesting to the officials of the companies' financial field to use the new TDABC- model

The aim of this study is to investigate the effect of CEO Power on Financial Reporting Quality of listed Companies in Tehran Stock Exchange. These two dimensions Financial Reporting Quality in our tests: Financial Statement Restatement (Included in three forms (Financial Statement Restatement, Restatement increase and Revised downward (and Altman Modified Model. For this purpose one hypotheses are developed and data on the 103 companies in Tehran Stock Exchange for the period of 1390 to 1396 were analyzed. This regression model using panel data with Logit model and tests. The results showed that the concentration CEO Power has significant Negative impact on Financial Reporting Quality ((Financial Statement Restatement, Restatement increase, Revised downward and Altman Modified Model). Therefore, the research results indicate that the Powerful executives have more independence and you have more supervisory roles on the board this reduces the disadvantages of stakeholder rights and reduce the agency costs , and thus reduce agency costs reduce information asymmetry and reduce the opacity in financial and thus reduce earnings management and reporting fraudulent.

In academic researches almost researchers to measure audit quality have been used researches several variables, such as) Accruals, auditor rotation, auditor reputation, number of audit clauses, size of auditing institution, number of employees, expertise in industry, fees, experience, etc.(. This research shows that the mentioned factors affect the audit quality. The aim of this study was to investigate the impact of cultural and structural features of auditing institutions on the quality of audit reports. There is less research that examines the quality of audit reports. To achieve this goal we have been studied 57 trusted auditing institutions of the Securities and Exchange Organization in 2020. To measure the quality of audit reports, a checklist has been prepared through Delphi Expert. Independent variables of this research are cultural and structural features of institutions. The cultural features of auditing institutions in this study are derived from the cultural dimensions of Hofstede, which has been designed using the opinion of professional experts for each of Hofstede cultural features. The findings show that there is no significant relationship between time horizon, individualism-collectivism and ambiguity space with the quality of audit report. There is a significant relationship between other cultural features (Masculinity – Feminist and power distance) with the quality of audit reports. On the other hand, there was no significant relationship between structural features of institutions (Human Resource Structure, auditor fees and auditor's professional experience) with the audit report quality.

Financial accelerators and optimizing their performance have always been one of the most important issues in organizations and companies. The present study was conducted using a mixed method (qualitative-quantitative) with the aim of providing a hierarchical model for optimizing the performance of financial accelerators for companies listed on the Iranian Stock Exchange. Extraction of 21 model variables in the qualitative section was performed by interviewing 19 experts and determining the relationship between variables to achieve a hierarchical model in the quantitative section based on interpretive structural modeling (ISM).The research findings were a five-level model whose most influential variables were in the fifth level of company boom and bust and asymmetric information and Market constraint variables, financial cost management, financing mechanism, financial performance forecast, short-term interest rate, reduction of financial friction, forecast of net worth changes, reduction of insurance costs and selection of credit channels Appropriately in the first level, the most influential variables of the research model were present, the other variables are also interface variables

The purpose of this research is to study the effect of rational and experiential information processing style on opportunistic and efficient earnings management based on Cognitive – Experiential Self Theory. For this purpose, the number of 250 accountants and financial managers of listed firms in Tehran Stock Exchange were selected as research sample. Research theoretical framework collect by library study and research data gathering was conducted via questionnaire. Also, the research hypotheses were tested through structural equations modeling. Research findings show a negative relation between rational information processing style and opportunistic earnings management and a positive linkage between experiential information processing style and opportunistic earnings management. Also, this evidence indicates a positive relation among both type of information processing styles and efficient earnings management. Based on these findings, it can be concluded that information processing style as an individual and cognitive feature influences the types of profit management as one of the financial decisions.

How to finance is one of the key issues in financial decisions that can affect the value of the company. Given that long-term financing has more ambiguities than short-term financing, it is necessary to explain the concept of trde credit as one of the short-term financing tools for managers. One of the factors that can affect a trade credit is the earnings quality of firm, so it is necessary to increase the quality of earnings by observing a series of quality characteristics. In this study, the effect of earnings quality on trade credit has been investigated with regard to the moderating role of accounting information consistency . To achieve this goal, the financial information of 77 companies listed on the Tehran Stock Exchange for the years 2013 to 2018 was used. Also, to measure the consistency of the procedure, the text mining approach was used with the vector space modeling technique. Also, in order to test the research hypotheses, regression models with panel data structure were used. The results show that the earnings quality has a positive effect on trade credit. Other research findings indicate that with increasing the consistency of accounting information practice, the impact of earnings quality on trade credit increases.

The present study investigates the effect of Managing Director testosterone levels on the relationship between the number of weaknesses with the importance of internal control of companies and fraudulent financial reporting of pharmaceutical companies listed on the Tehran Stock Exchange. In this study, financial fraud reporting was a dependent variable that was measured through a coefficient of 8 variables that were localized in Rozali and Rashed (2014), Kurdistani and Tatli (2016) and Rezazadeh and Mohammadi (1398). The number of significant weaknesses in internal control is an independent variable and is calculated through the number of significant weaknesses listed in the auditor's report. The variable of the Managing Director testosterone level is measured by the ratio of the width to the height of the Managing Director face. According to the sample size of this study, 26 companies during the years 1390 to 1397 have been considered to test the hypotheses. The regression considered according to the dependent variable of this study is logit regression. The results of the first hypothesis of the study showed that there is a positive and significant relationship between poor internal control and fraudulent financial reporting. The results of the second hypothesis of the study showed that there is a significant negative relationship between the level of testosterone of the Managing Director and fraudulent financial reporting. The findings of the third hypothesis indicated that the Managing Director testosterone level had a significant effect on the relationship between poor internal control and fraudulent financial reporting.

Professional performance in auditing involves having sufficient knowledge and expertise by executive organization that is being audited. Accordingly, the present study evaluates the effect of auditor personality types on auditors’ performance.

library-field method was used to collect the data. Statistical population of the study included all managers working in auditing organization and private auditing institutions, members of Iranian Association of Certified Public Accountant, including partners, managers and audit supervisors in 2019. More than 200 people were selected as a sample. Then, the questionnaire was randomly distributed in a sample more than the mentioned sample size and finally 382 questionnaires were collected. To evaluate the professional performance of auditors, auditors’ two-factor personality types (A and B), and auditors’ five-factor personality types, Mousavi Kashi and Mohseni Kabir (2019), Blumental questionnaire (1985), and Neo test were used, respectively. Cronbach's alpha coefficient of two-factor personality type scale, professional performance scale, and five-factor personality type scale was obtained at 0.89, 0.79, and 0.85, respectively.

The results showed that the personality types (A and B) of auditor are effective in the professional performance of auditors. The effect of personality type A on the performance of auditors is greater than that of personality type B. The auditor's five-factor personality types affect the performance of auditors' professional performance. The results show that among the auditor personality types (neuroticism, extraversion, flexibility, commitment and adaptability), only neuroticism had a significant effect on the auditor's professional performance.

Nowadays performance auditors, beside of their traditional role in financial and performance control, can facilitate the change and improvement in the auditees, However, to occur effective changes in the auditee organization, various factors are influential. The purpose of this research was to examine the effect of organizational commitment and management leadership style on the effectiveness of management performance audit. The population of this applied, correlational research consisted of the senior managers, middle managers, and experts of companies that had used performance audit services over the period 2013-2020. Data were collected using a questionnaire. Systematic sampling used for sampling and the number of samples was equal to 208 questionnaires. We also used structural equations with the Partial Least Squares (PLS) to test the research hypotheses. Goodness-of-fit indices in structural equations indicated that the main hypothesis of the research was true, i.e. organizational commitment and management leadership style has a significant positive effect on performance audit effectiveness.

Budgeting has faced the challenge of rapid changes and high levels of uncertainty during recent years, and has been criticized by researchers for not using appropriate tools to identify budget assumptions. Futurists, on the other hand, recommend and used tools such as assumption base planning to investigate and address future risks and reduce uncertainties. This study aims to establish a sustainable budgeting approach by identifying budgeting challenges on one hand, and the potential of futurology on the other. Accordingly, the load-bearing and vulnerable assumptions in the budget of the company under study has been identified using a critical approach, and the extent of its relationship with the budget deviation was determined. For this purpose, panel of experts, questionnaires, and break point criterion were used as qualitative and quantitative research tools applying the post planning approach, to identify 27 underlying assumptions in the budget of the company under study at the first phase, 14 of which were identified as Load-Bearing based on experts' consensus. Then, at the second phase, the vulnerability of each Load-Bearing assumption was determined and prioritized by the panel members through extracting 22 surprising events in the year of 1399. The findings indicated that there is a direct relationship between vulnerable assumptions and budget deviation.

Behavioral biases are defined as systematic errors in judgment. Researchers have identified and presented a long list of types of behavioral bias. Recent studies have identified more than 50 known behavioral biases toward investors, while many behavioral tendencies have not yet been clearly identified. The purpose of this research is to design a model of bias or psychological and behavioral biases of the auditor. Identifying these biases can help auditors improve their ability to exercise professional skepticism in the professional judgment process by employing an effective decision-making process.In this research, the qualitative data research method of the foundation has been used and the field study uses basic theory instead of examining questions in the production of knowledge and constructing a theory arising from the context of society and from the perspective of subjects. To investigate this goal, a qualitative method of selecting 20 experts from the audit department was selected by snowball sampling method and information was collected through in-depth interviews. Grounded theory method was used for analysis.The results of the interviews After identifying the three stages of coding, 82 codes were identified in the initial stage and in the following stages, after applying changes (deletion and integration) 56 concepts in seven components including, individual physical characteristics, moral and mental characteristics, skills and Knowledge, errors, organizational factors, extra-organizational factors and cultural factors were categorized.

The need to attention to ethics and stakeholders in the accounting and auditing profession is vital for society, so that the observance of behavior and ethical scales can be the core of the existence of the profession. In this regard, if the ethical characteristics are not considered, the profession will face the issue of legitimacy and ultimately economic consequences such as tax non-compliance and finally non-participation in sustainability reporting. Therefore, according to the importance of this issue, this study be following the impact of the theory of ethical behavior and Machiavellianism on tax compliance in order to support the sustainability report. In the research findings, first, the components related to the theory of ethical behavior and machiavellianism have been identified, Outcomes of components of ethical goals include ethical skills, ethical behavior, ethical foundations, and ethical commitment, and components of machiavellianism includes non-pessimism, mastery, confidence, honesty, and ultimately components of sustainability reporting support including desire, program, commitment, and passion. In the second stage, the results show that ethical goals and behaviors that do not end with Machiavellianism characteristics lead to tax compliance in order to participate in corporate sustainability reporting.