نشریه مطالعات اخلاق و رفتار در حسابداری و حسابرسی
سال دوم شماره 1 (پیاپی 5، پاییز 1401)

The purpose of the present study is to review the correlation between layoff cost and asymmetric cost behavior or cost stickiness.
The number of workers and legal claim costs for searching layoff costs were chosen as 2 criteria in this research. The sample under study included 108 corporations accepted in Tehran Stock Exchange during 2016-2021.
An increase in the number of workers leads to more labor cost stickiness and if their number declines, labor cost stickiness decreases too. As for legal claims, if a corporation has more legal claims, labor cost stickiness goes up and if it has less legal claims, labor cost stickiness comes down too.
Layoff costs play a main role in moderating cost behavior models.

Cost management and resource consumption planning are among issues to deal with in management in order to create value for the agency under our direction. Yet, this subject requires full awareness of cost behavior and effective factors on that. Former studies about asymmetric cost behavior mostly focused on internal factors while the managers consider both internal and external factors simultaneously when they want to make strategic decisions about costs. Therefore, in order to focus on external factors, this research studies the impact of competitive factors on asymmetric cost behavior in the companies accepted in Tehran Stock Exchange. The present study has a practical purpose and it is correlational in terms of method or nature. In order to achieve the research objectives, the data of financial statements of 167 corporations during 2010 to 2019 were explored. For hypothesis testing, multivariate regression with mixed data was used. The results of research hypothesis testing indicate that competitive factors such as product differentiation, input cost, and market size do not have a significant impact on asymmetric behavior of selling, administrative and public costs. Active corporations in competitive industries have less control over product costs and may decrease the costs to maintain definite profitability and or minimize loss. Furthermore, active corporations in industries with high input cost have less tendency to invest on committed sources such as advertisement, research and development as well as selling, administrative, and public costs to avoid the entrance of potential competitors to this market and their achievement of long-term exclusive power. As a result, the managers of these corporations may decrease these costs when they have less selling.

Accountancy wage is one of the components in the analysis of accountancy quality under the influence of different factors such as features of the employee and auditor as well as the procedure of accountancy. Thus, searching for the causes that are effective on accountancy wage is very important. This study deals with the relationship between women's presence in corporations' managerial pyramid, financial reporting quality, and accountancy wage.

The research statistical population consisted of corporations accepted in Tehran Stock Exchange in 2020. Based on the conditions for sample extraction, 115 stock exchange corporations from different industries were analyzed during a 7-year period. The research purpose was practical and in terms of method, it was considered descriptive and retrospective. For data collection, the financial statements of corporations and the information existing in the database of the Stock Exchange, Codal website, and Rah Avard-e Novin software were applied. Excel software was used for saving, classification, and calculation of the variables and for statistical analysis of the data, E-Views software was applied.

The results showed that there is a significantly positive relationship between women's presence in corporations' managerial pyramid and profit management through real activities as a criterion for decreasing financial reporting quality. Furthermore, there is a significantly positive relationship between profit management through real activities as a criterion decreasing the quality of financial reporting quality and accountancy wage. However, women's presence in corporations' managerial pyramid has no significant impact on the relationship between profit management through real activities as a criterion decreasing financial reporting quality and accountancy wage.

The purpose of the present study is to review the effect of visual illusion and different emotional states on financial information analysis and biased decision making.
The research is practical, descriptive, and semi-experimental. The statistical population consisted of postgraduates in accounting among whom 198 members were chosen as a sample. For results analysis, ANOVA was used and for the interpretation of the difference between the averages of groups, Post-Hoc of LSD (least significant difference) was applied.
The financial information displayed through 3-dimensional graphic without network lines creates visual illusion and would decrease the accuracy of data analysis by those who read them. Moreover, the results of the study showed that different emotional states (happy/sad) have a significant impact on the students' decision making. The students who had normal emotional states made less-biased decisions compared to the students who had abnormal emotional states.
The research results showed that the financial information displayed through3-dimensional graphics without network lines creates visual illusion and would decrease the accuracy of data analysis by those who read them and lead to bias in decision making. However, by putting network lines on the diagram, the bias can be decreased. Furthermore, the research results revealed that when people experience a normal and stable emotional state, they can make proper decisions whereas they are incapable of appropriate decision making when in abnormal states.

Reaching the highest level of information in order to increase the social level of trust upon management accounting information systems can be acquired using smart tools. The purpose of the present study is to review the effect of socialization objectives (fame and information back up), socialization policies (reward, common norms, and credit), and sociable people (Intimacy and common interests) in management accounting information systems.
In order to study the relationship between the research variables, 3 hypotheses were proposed. After distributing a questionnaire among senior and junior managers of corporations in the industrial townships of Sari, 158 respondents completed that within a time period from January to February 2022. The data were analyzed using SPSS.
A significant relationship between socialization objectives in management accounting information system was rejected while it was confirmed that there is a significant relation between socialization policies and sociable people in management accounting information system. The results showed that policies and aspects of sociable people have a positive impact on their trust upon others' advice.
Various classifications including synergy and replacement relation among subcategories of socialization trust on the advice of managers. Management accounting information system enables the managers to cooperate in mutual interaction with the workers who have common interests.

The objective of the present study is to review the interactive role of an auditor's expertise in the relationship between abnormal transactions with biased people and financial statement fraud with an emphasis on testing the agency theory in Tehran Stock Exchange.
With respect to the type of data in this research, logistic regression has been used. The statistical sample consisted of 118 corporations from 2014 to 2021, which were chosen by systematic removal.
The results showed that segments of abnormal transactions with biased people increase financial statement fraud. Moreover, an auditor's expertise moderates the intensity of positive relationships between abnormal transactions with biased people and financial statement fraud.
With regard to the agency theory, the motivation behind abnormal transactions with biased people is that they want to seize the corporation's capital and that the managers distort financial statements in order to conceal the truth. Furthermore, since the specialist auditors monitor a great portion of the industrial corporations, they are of an expertise and experience above other accountants; therefore, they are more capable to detect financial statement deviation and fraud in terms of abnormal transactions with biased people.