The aim of this study is to evaluate the direct effect of institutional pressures on company's performance and the indirect effect through the mediating role of environmental management.

Quantitative data has been collected through a structured and standard questionnaire from 202 employees of the financial department who are aware of the general activities of companies, and structural equation modeling has been used to evaluate the hypotheses.

The results showed that institutional pressures have significant relationship with financial performance. Normative pressure has positive and significant relationship with environmental performance. Coercive pressures have a negative and significant effect on financial performance only in cellulose industry. Normative pressures on financial performance in oil and gas, petrochemical and cellulose industries and also on environmental performance in metal and cellulose industries have positive and significant effect. The impact of normative pressures on economic performance in oil and gas and petrochemical industry is negative but significant and in metal industry is positive and significant. Mimetic pressures have positive and significant effect on environmental and economic performance only in oil and gas and petrochemical industry. Results also showed environmental management accounting has acted as a mediating variable on the relationship between institutional pressures and company’s performance.

Institutional pressures significantly increase implementation of environmental management accounting, which it increases financial, environmental and economic performance of company.Contribution: findings of this study will help companies and policy makers to understand the importance of EMA and the impact of institutional factors in determining the company's performance.

The aim of the current research is to investigate the dimensions and reporting indicators of the sustainability of municipalities and to determine their weight and rank.

In other words, the research seeks the ranking and indicators of sustainability in municipalities. For this purpose, the proposed model of sustainability reporting of municipalities was examined and its weight and indicators were ranked using the hierarchical analysis method.

In summary, it can be stated that the ranking of sustainability reporting includes 1. Features of the report. 2. Factors of excellence and progress; 3. Management and human capital; 4. Work and production; 5. Economic and 6. Environmental factors.

Considering the asymmetry of information in the municipalities and considering the ignorance of the municipalities about the importance of voluntary disclosure including sustainable information for the beneficiaries or in other words the citizens, the findings of the research can be used as a solution to change the organizational management of the municipality. Transparency in all municipal affairs such as financial (economic), urban services and green space (environmental) and social responsibility, responding to the needs of all stakeholders should be considered.

Contribution: 

This research and its results can be an effective step to create the necessary understanding and motivation for this and to pay attention to the managers and compilers of regulations to include this category in the goals of voluntary or mandatory reporting to stakeholders with a sustainable development attitude.

The present study aims to provide a model for the development of the audit services market in Iran. The development of this market can have fundamenthal consequences for improving the current state of the profession.

The present research is of qualitative type and its analysis process is based on data-theory. The statistical population of the present study includes 12 auditing experts in 2021.

Findings show that 12 subcodes and seven central codes in the field of causal factors; 10 subcodes and six central codes in the field of contextual factors; Eight subcodes and five central codes in the field of deterrents; 17 subcodes and six central codes in the field of solutions and 13 subcodes and seven central codes in the field of consequences; It is effective in developing the market for auditor services.

Based on the research findings, focusing on the economic level and rules and regulations can help develop the market for auditor services. Also, according to the explained model, with government policy, this can be accelerated.

Contribution:

 Considering the lack of comprehensive research in this field in Iran, the results of the research can lead to the development of the professional services market of certified accountants.

This research seeks to provide a model of factors that affect external audits of banks on the basis of 29 Basel Core Principles for Effective Banking Supervision.

To identify the effective factors in the qualitative segment, the Fuzzy Delphi Method (FDM) was used, in addition to interviews with the selected experts through purposive sampling. In the quantitative segment, questionnaires were distributed among the banking experts and supervisors, as well as auditors to develop a model. The data were analyzed using structural equation modeling (SEM) and PLS software.

The findings suggested that 31 items are effective as latent variables include selecting external audits, executing audit operations, and reporting, on the external audits of banks basis of 29 Basel Core Principles for Effective Banking Supervision.

The obtained effective factors are a turning point to align the external auditors and banking supervisors in Iran to substantially improve the health of the banking network of the country and protect people’s interests, especially the depositors.

Contribution:

 Taking into account that this research is the first study on bank audit and banking supervision emphasizing the international documents in banking, it has suggested an appropriate framework to audit banks and interact between the external auditors and banking supervisors. Furthermore, its results help expand the literature in the field of banking supervision and audit.

The Purpose of this research is designing a Corporate Citizen Reporting Model by Interpretive Ranking Analysis (IRP). In this research, which is considered as a developmental and combined methodology, an attempt was made to identify the components of corporate citizen reporting by relying on meta-hybrid and Delphi analysis processes in the qualitative part of the research. Then, in a quantitative part, interpretive ranking analysis and Mick Mac can be used to identify the most effective component of corporate citizen reporting at the level of Iranian capital market companies. The statistical population in the qualitative section was 15 specialists and experts in the field of accounting at the university level, and in the quantitative section the participation of 24 managers of capital market companies who had both experience in terms of knowledge and experience was used. The basis for sample selection was the use of homogeneous method. The results of the research in the qualitative section, after screening the content of 12 approved studies, indicated the existence of 8 components of corporate citizen reporting. The results show that from the total impact based on the pair scale between research components, it was found that the impact of the information disclosure component of the board of directors is higher than other corporate citizen reporting components, which means to implement the citizen reporting approach. At the level of capital market companies, the disclosure of information about the functions of the board of directors is more effective than other components.

Considering the importance of Corporate Social Responsibility, the purpose of this study is to investigate the role of moderating the supervisory power of board members on the relationship between environmental conditions and corporate social responsibility.

In order to test the research hypotheses, a sample of 130 companies listed on the stock exchange for the period 2014 to 2020 was collected and based on multiple regression and using panel data, the results were reviewed.

The results showed that unstable environmental conditions in different degrees of CEO duality and low level of board independence lead to reduced social responsibility and in medium and high levels of board independence lead to increased social responsibility. Also, the duality of the CEO has a negative effect on social responsibility, but the independence of the board does not affect social responsibility.

the independence of the board of directors has a moderating role in relation to environmental conditions and social responsibilityEnhancing knowledge: In previous researches, the relationship between the factors of the environment outside the company or the supervisory role of the board of directors with the social responsibility of the company has been measured separately. In this research, by linking these two concepts to each other, the moderating effect of an internal factor such as the supervisory power of the board The board has investigated the relationship between the company's environmental conditions and the role of social responsibility.

The current research examines the effect of affective reactions on capital project decisions and whether accountability can reduce the effect of affective reactions in individuals’ decisions.

We use an experimental method with a mixed 2*3 factorial design. Manipulated variables are affective reaction and accountability. The dependent variable is managers’ decision regarding choosing or rejecting an investment project. Our sample includes 84 professionals randomly assigned to three groups.

Our results show that participants are more likely to choose the economically non-preferred project when proposed by a manager triggering a positive affective reaction, but accountability reduces this tendency. Also, participants are less likely to select the economically preferred project when proposed by a manager triggering a negative affective reaction and accountability did not reduce this tendency.

This research shows how a psychological factor can reduce the quality of judgment and decision making (JDM) in the field of capital project decisions. In addition, it shows the conditions under which the influence of this factor reduces and the quality of JDM improves.

Contribution:

 Awareness of psychological factors affecting JDM and knowledge of effective methods to improve JDM contributes to the capital project literature.