فصلنامه دانش حسابداری مالی
سال دهم شماره 1 (پیاپی 36، بهار 1402)

The aim of this study is to conduct a review of auditing professions’ social status research and presenting a model for measurement of auditing professions’ social status in Iran.

The present study is a systematic review and using Prisma flow diagram. In order to achieve the research objectives, the present study focuses on articles published in the ProQuest, ScienceDirect, Scopus, Google Scholar, Springer, Emerald (for foreign articles) and the Noormags, Magiran, Civilica, Ensani portal, Scientific Information Database, Central Library of Allameh Tabatabai University, National library (for domestic articles) from 1990 to 2022. Also, in order to assess the validity of the presented model, using a researcher-made questionnaire whose validity and reliability were confirmed, the opinions of 116 experts were received in 2022 and analyzed. The results of the questionnaire are confirming of all the main aspects of the presented model.

Out of 6670 studies, 62 studies had inclusion criteria and entered at the final analysis. Finally, in the matrix of concepts, concepts such as economic resources, social support, education, dimensions of occupational prestige, dimensions of professional identity and independence were identified for the social status of the auditing profession in Iran.

According to the results, components effective on auditing professions’ social status in Iran included two main themes known dimensions of occupational prestige and dimensions of social stratification. To measure this status, various indicators such as Walton's quality of life questionnaire, job satisfaction questionnaire and per capita income of audit institutions can be used, which is presented in the form of a model.
Contribution: Considering that no research has been done to measure the social position of the auditing profession in Iran. The present model helps the understanding of organizational decision makers and audit institutions to pay special attention to the auditing professions’ social status and improve the social status of the auditing profession.

The purpose of the present study is to explore the attitude of accounting students towards the master's degree. The current research is qualitative research and was conducted using the theme analysis method. The statistical population includes students and graduates of master's degrees in accounting from public universities of the country, who were selected by the snowball method. Data collection continued until theoretical saturation was reached. In the present research, after conducting 14 interviews with students and graduates of public universities, theoretical saturation was determined. The results of this research introduce four main themes, including economic, political and cultural contexts, expected points from continuing education, the gap between expectations, and optimal solutions for conducting the master's course from the students' point of view. Economic, political and cultural contexts affect the attitude of accounting students towards the master's degree. Also, accounting students entered this course hoping to get different points, and due to the issues that exist, their expectations have not been met sufficiently.Contribution: By identifying the motivational factors of accounting students, the present research can provide solutions to law-making institutions such as the Ministry of Science and universities to meet the needs of students and professionals with master's degrees.

The purpose of the public financial management system is to provide a correct basis for making decisions on resource allocation, determining measurable and expected results, and focusing decision-making on public sector problems. This research was done in order to identify opportunities to improve the country's public financial management system.

This study has a qualitative design and the content analysis method was used to analyze the data. The required information was collected and analyzed in 1400-1401 through semi-structured interviews with 12 experts.

Opportunities for improvement in public financial management sub-systems including tax system, treasury system, assets and liabilities management system, accounting and financial reporting system, audit system and performance evaluation system with the goals of providing sustainable resources, control Resources, financial discipline, optimal allocation of resources, transparent and efficient budget preparation, efficiency, effectiveness and economic efficiency, resource management within the budget, stakeholder participation, financial control and supervision, accountability, transparency and assurance were identified.

Public financial management sector has four dimensions, including financial management, operational management, fiduciary risk management and governance, which aims to increase welfare, justice, accountability, transparency, rule of law, participation, responsibility, efficiency and effectiveness. The ultimate good governance. Therefore, one of the important ways to achieve good governance is to reform the public financial management system. A strong public financial management system can reduce poverty, increase social justice and meet the information needs of stakeholders to assess accountability and provide the basis for economic, social improvement and citizen satisfaction and help sustainability in different dimensions.Contribution: The findings of this research can help those involved in reforming the public financial management system.

Economic factors explain part of the tax behavior of taxpayers. The purpose of this research is to discover the social psychological factors affecting the tax non-compliance behavior of taxpayers. The current research is conducted with a qualitative approach and grounded theory method. The research tool is semi-structured interviews. Using grounded theory, data is collected by asking semi-structured questions and in-depth interviews with nine participants. For data mining, the data is coded, then entered into the software (Max QD 1-2021) and analyzed by theoretical method. Based on the findings of the Research, the variables affecting tax non-compliance behavior include: public information (poor tax knowledge and opportunity non-compliance), perception of corruption, negative attitude, negative subjective norms, perceived behavioral control non-compliance, intention non-compliance, Compliance behavior includes ambiguity in definition and perception of low tax compliance.Based on the findings of the research, the level of tax knowledge is weak. Types of perception of corruption: including perception of public corruption, macro corruption and micro corruption, macro and micro tax corruption, the level of perception of which decreases in order. Attitudes and subjective norms are negative towards tax compliance. The potential of the perception of corruption on tax compliance behavior is high.Contribution: One of the main reasons that governments in developing countries face problems in tax collection is the non-compliance of taxpayers. By informing and implementing anti-corruption policies, the government can increase the level of tax knowledge and public trust, promote positive attitudes and beliefs, and improve the level of taxpayers' compliance.

This research aimed to investigate the effect of financial reporting readability on the cost of capital by emphasizing the moderating role of the financial reporting quality in firms listed on the Tehran Stock Exchange. To achieve this aim of the research, hypotheses were tested using a panel data approach and logit regression. Using 1440 firm-year observations of listed firms on TSE from 2010 to 2019, investigated the nexus between the readability of financial reporting and cost of capital, where the readability of financial reporting is proxies by Fog and Flesch indexes. The results showed no significant relationship between financial reporting readability and cost of capital. While findings exhibit that financial reporting quality has an interactive effect between research variables. The results indicated that this effect could reduce the cost of capital. Additional analysis indicates that the role of the interactive effect of financial reporting quality and readability on the cost of capital is much more important among companies with high information asymmetry than companies with low information asymmetry. Furthermore, indicate no non-linear association is between the readability of financial reporting and the cost of capital. The empirical results of this research reveal that companies with high quality financial reporting have lower capital costs. In other words, the high quality of financial reporting affects the relationship between the readability of financial statements and the cost of capital. Therefore, reduce the information asymmetry between uninformed investors and management with high reporting quality. That is, higher readability reduces the risk resulting from being uninformed investors about the companies' future growth.Contribution: This research adds to the existing literature by providing empirical evidence from the test of obfuscation and signaling hypothesis and the consequences of linguistic style in emerging markets such as Iran. Also, the results of this paper require attention to the role of financial reporting quality.

The purpose of this study is to determine some of the factors affecting the disclosure of the financial effects of the coronavirus in the Earnings Conference Calls available in the Tedan system of the Exchange and Securities Organization and also to investigate the market reaction to the disclosure of the financial implications of the coronavirus in these conferences.
The method of the present study is applied in terms of purpose and descriptive-correlational in terms of nature. In this research, the information of 542 Earnings Conference Calls published in Tehran Stock Exchange during the period from (February 2020 to the end of March 2021) has been examined.
The results obtained from multiple regression show that the frequency of the word coronavirus during conferences has a direct and significant relationship with the size of the company and an inverse and significant relationship with financial leverage and growth opportunity. Also, the frequency of the word corona has a direct and significant relationship with membership in some industries. In addition, the results show that the prevalence of coronavirus reduces the tone of conferences and negates it, which means that when management discusses the spread of coronavirus, it is really concerned about its impact. The findings also show that investors in conferences respond to discussions about the coronavirus, because the amount of discussion is significantly related to the abnormal short-term returns in the post-conference period.
Earnings Conference Calls have become an important channel for voluntary disclosure of companies, and the features of these conferences (including their tone) are instructive for investors. Stock investors react to coronavirus issues when presenting conferences because the amount of discussion is associated with abnormal returns shortly after the conference date.
Contribution: This study contributes to the relevant literature by providing evidence on the factors affecting corona-related disclosures during the corona virus outbreak and its consequences. So far, there is no systematic research in Iran that can examine the impact of this disease on business activities, especially from an accounting perspective.

Most organizations are exposed to a wide range and different images of fraudulent behaviors. That inappropriate effect on the trust, reputation, and corruption index of individuals and organizations. The aim of this study was to identify and clarify dark personality traits in the willingness to fraudulent behaviors with the social trust test.

The research method has a quantitative and descriptive approach. In this research the statistical society has been randomly chosen as 249 people in the year 2021 from the different internal and external organization monitors who were cooperating in monitoring field. The data collection tool was standard questionnaire with Likert scale and analysis of hypotheses in modeling structural equations with partial least squares method.

The hypotheses analysis in the modeling structural equations shows that the dark personality traits machiavellianism, narcissism, psychopathy, sadism and spitefulness have a significant positive effect on fraudulent behavior. The variable of the social trust has not the mediator role in the effect of the dark traits on the willingness to the fraudulent behaviors.

The results indicate that dark personality traits, status of individuals and organizational environment can affect attitudes, antisocial and unethical behaviors in the alignment of personal and organizational interests or both. This is a major challenge for all participants in a quality financial reporting ecosystem due to individual and organizational deviation.
Contribution: In this study, it was the first time in Iran that the employees of the regulatory and control system were placed in the role of employees and managers of public and private organizations. Its results can help the existing paradigms about the role of personality and behavior in the willingness to fraudulent behaviors in accounting, auditing, governance, managerial, and organizational.