نشریه پژوهش های مالی و رفتاری در حسابداری
سال دوم شماره 4 (پیاپی 7، زمستان 1401)

The purpose of this paper is to investigate the effect of deficit in the factors of auditors' executive function (in Self-Time Management, Self-Organization, Self-Control, Self-Motivation) on their moral judgment. The research is a descriptive and survey method.The statistical population consists of external auditors. The samples size is determined based on related formula for the method used to test hypotheses (it destrebuted to number of 120 people and finally fulfield by 70 people). The field survey and questionnaire were used for data collection. The research hypotheses were also examined using the structural equation method (SEM).The results show that deficit in the self-organization (problem solving) and self-control (behavioral inhibition) has a negative effect on the auditor's ethical judgment. Deficit in executive function has a negative effect on memory (retrieving information and procedures related to work), attention and performance, and weakness in these factors have a negative effect on the quality of auditor’s moral judgment.

The characteristic of the auditor's doubt acts as a mental question on the part of the auditor on his judgment and decision-making, and the auditors must examine the evidence with professional doubt in order to provide a better judgment. I This feeling of self-sufficiency is a generative ability by which a person invents methods to transform personal abilities into fruitful performance and considering that people's personal perceptions of moral issues have an effect on their moral perception to the extent that if a person perceives moral issues If he does not make a correct diagnosis, he cannot use the decision-making program based on ethics and instead uses other criteria such as economic rationality, etc. Therefore, the main goal of this research is to investigate the effect of self-sufficiency and professional doubt on moral perception. In this regard, the current research is one of the applied researches in terms of its purpose, according to the research objectives. Based on the collected information, the certified accountants who are members of the IACPA are limited to 2969 people. Based on this formula, the number of 340 sample people has been estimated, and finally, the results obtained from the hypothesis test using the partial least squares method and SmartPLS software show that self-sufficiency has an effect on the ethical perception of accountants, and self-sufficiency also affects doubt. Professionalism has been effective and ultimately professional skepticism affects the ethical perception of accountants.

Bias is an important issue in behavioral finance and it reduces market efficiency. Previous studies have been mainly conducted in order to investigate the presence or absence of types of bias among market investors, but the present research has investigated the relationship between the investor's individual culture, monetary attitude and financial biases. The statistical population of the study is the investors of Tehran Stock Exchange and the sample size is 384. A questionnaire was used to collect information and the obtained data were analyzed with regression analysis methods. 6 groups of hypotheses were examined. The results showed that power distance has a significant effect on conservatism and availability. Effort/ability has a (full) mediating role between the long-term orientation and conservatism and between the extremism and conservatism. Power distance with money obsession and gaining power ambiguity aversion with inadequacy, long-term orientation with money retention and effort/ability, patriarchy with money retention and inadequacy, has a direct relationship. Individualism has an inverse relationship with inadequacy and a direct relationship with effort/ability, effort/ability has a direct relationship with conservatism, and power distance has a direct relationship with conservatism and availability. There is a significant difference in regret aversion between women and men, in loss aversion between age groups, in the illusion of control between different employment situations, and in loss aversion between different amounts of monthly allocation to buy stocks. According to the findings, it is suggested to take action in the field of shareholder training and providing financial advice according to personality type.

Among the requirements for capital markets development is to analyze the individual investors' behavior from the different aspects. In this study, the individual investors' behavior has been investigated based on the expanded theory of planned behavior (including two variables: optimism-pessimism and financial literacy). The required data were collected through the distribution of questionnaires among 266 individual investors. Data analysis was performed using structural equation modeling in the form of SmartPLS version 3 and SPSS version 26 software. According to the research findings, all 10 research hypotheses were confirmed. Out of 10 hypotheses, 7 are related to direct effects and 3 are related to indirect effects. This means that the variables of attitude, subjective norms, perceived behavioral control, and optimism-pessimism have a positive and significant effect on people's investment intention. In addition, variables of optimism-pessimism and financial literacy have a positive and significant effect on attitude. Also, the variable of financial literacy has a positive and significant effect on the variable of perceived behavioral control. Based on the research findings, the variables of attitude and the perceived behavioral control have a mediating effect on the relationships between optimism-pessimism and financial literacy variables with people's investment intention. Finally, based on the research findings, the implementation of the extended planned behavior theory in the capital market can help the growth and development of this market.

Today, the entrepreneurship is very important, so individuals and organizations should look for suitable ways to promote it. we need social capital more than any other capital for development, because without the social capital, other capitals do not be used optimally. The purpose of this study is the effect of Social Capital and Gender Norms with Entrepreneurship Orientation Considering the Moderating Role of Work Ethics. The research method is a descriptive survey. The statistical population of the research is all the accountants working in the companies listed on the stock exchange of Karaj city, 217 people were selected using the Cochran formula. The data of this research was collected through a structured questionnaire, and then the hypotheses were analyzed and tested using Smart PLS software and the structural equation modeling method. The results of the hypothesis test showed that work ethic has a moderating role in the relationship between social capital and gender norms with entrepreneurial orientation. Also, the research results show that social capital has a significant relationship with accountants' entrepreneurial orientation. On the other hand, there is a significant relationship between gender norms and accountants' entrepreneurship orientation.

The linguistic features of the information provided and the type of writing of the financial statements (tone) can facilitate the achievement of the goals of conveying financial and economic facts and validating them financially. The eloquence and rhetoric used in the reports is important for understanding quantitative information. In this regard, the present study was conducted with the aim of presenting a tone management model (reporting tone) and examining its relationship with the readability of financial reporting. This study is an exploratory mixed research, in the qualitative part, using thematic analysis technique and based on semi-structured interviews with 20 members of the chartered accountant community in Tehran and Shiraz, to present a qualitative model of tone management (reporting tone).has been discussed, and in the quantitative part, confirmatory factor analysis was used using a 30-question researcher-made questionnaire, in order to check the validity of the proposed qualitative model.In the theme analysis section, 19 basic themes, 3 organizing themes and one overarching theme were identified. Also, the results of the confirmatory factor analysis technique confirmed the fit of the proposed model. In addition, the result of the structural equation modeling technique showed that tone management (reporting tone) has an inverse and significant effect on the readability of financial reporting.Using tone management for informational purposes can help to improve the readability of financial reports and fundamental information of companies since the figures are not able to fully reflect economic realities due to inherent limitations or limitations in accounting standards.

The purpose of this research is to investigate herd behavior in the digital currency market. Considering the important role of herd behavior in the digital currency market and its effect on the price of cryptocurrencies, this study focuses on mass behavior in digital currency markets, because this herd behavior causes the direction of the market to change, so for the trader and investors, it is important for what reasons this herd behavior occurs. Bitcoin has been the largest cryptocurrency invested over the past decade, and mass phenomena in cryptocurrency markets are largely attributed to its price volatility. The data analysis method is linear regression, and the statistical population is currently the top 500 cryptocurrencies based on the project, and in this research, the top 200 cryptocurrencies based on their market value in the digital currency market, which have the greatest impact. on the market and cause herd behavior in the digital currency market has been selected in the period of 2019 to 2022. The method of collecting information has been done using the library method, by checking the Coin Market Cap website and Latin articles. Cross-sectional absolute standard deviation (CSAD) has been used to measure and test hypotheses. The results of the research show that the intensity of herd behavior in the bull market is higher than in the bear market, and there is also herd behavior in the cryptocurrency bull market.