نشریه مطالعات اخلاق و رفتار در حسابداری و حسابرسی
سال سوم شماره 1 (پیاپی 7، بهار 1402)

The purpose of the present research is to study the effect of communicative methods and auditor professional expertise on employers' response to auditing questions. The research statistical population consisted of all official auditors in the Iranian association of certified public accountants by the end of the first 6 months of 2020. According to the obtained statistics, the total number of participants was 550 and 1057 members respectively. The study sample by Morgan table and through random sampling was determined to be 225 and 285 among whom 205 members answered the questionnaire. The research method was descriptive-survey and its type was practical correlation. For data collection, a questionnaire was used and the hypothesis testing was conducted by Spss24. The results showed that there is a significantly negative relation between the method of sending audit questions and the partiality level of the employers' response to the auditor's questions. Besides, there's a significantly negative relation between the level of specialty of auditing questions and the partiality level of employers' response. Since the auditing process is related to humans and requires a suitable social relationship, auditors, in addition to specialized skills, should also improve their communicative skills to foster quality of work. Auditors ought to choose some communicative methods leading to their outstanding social presence and consequently less partiality of employers' response.

The purpose of the present research is to review the effect of corporation performance on the correlation between auditor's professional judgment and his ability of fraud detection. In terms of classification, this research is considered a descriptive survey. For data collection, a questionnaire was used. The research statistical population consisted of all 2959 members in the Iranian association of certified public accountants among whom the sample was chosen by simple random sampling. The number of statistical samples by Cochran formula was determined to be 341. For hypothesis testing, the structural equation method was used. The results showed that there is a positive relation between auditor's professional judgment and his ability to detect fraud while there is a negative correlation between corporation financial performance and ability to detect fraud. Moreover, corporation financial performance has a negative impact on the correlation between professional judgment and the ability of fraud detection. Therefore, auditors who have more professional judgment are more likely to detect fraud. However, as financial performance improves, fraud is less likely to happen in the company. It is important for the auditors to show more professional judgment during the auditing process in order to detect fraud. Furthermore, a corporation's financial performance can have a negative impact on the ability to detect fraud. It means that by the improvement of financial performance, the possibility of fraud in the economic agency decreases and thus the ability of fraud detection declines. Besides, as the auditors gain more understanding in terms of professional principles and regulations, their ability to detect and discover fraud as well as their professional judgment goes up.

Investors’ short-sightedness is a factor that makes them overestimate short-term and underestimate long-term interests. This behavior of investors motivates the directors to overestimate short-term performance of the company by decreasing its research and development costs. On the other hand, the auditing committee as a powerful mechanism of corporation authority makes a contribution to supervise responsibility of the board of directors through surveillance of the financial reporting process, autonomy of auditors, and effectiveness of internal controls. In this regard, the present research aims to review the effect of auditing committee on the relationship between investors’ short-sightedness and research and development costs in corporations accepted in Tehran Stock Exchange, The information of 150 companies were collected and analyzed by systematic deletion method during a 7-year-old period from 2007 to 2013. Hypotheses testing was conducted using multivariate regression and ordinary least square method with mixed data. Investors’ short-sightedness has a significantly negative impact on research and development costs. It means that as investors’ short-sightedness increases, research and development costs decline. The results also showed that the size of the corporation's auditing committee has a significantly decreasing impact on the negative relation between investors' short-sightedness and research and development costs and makes the correlation between those two variables positive. The autonomy of the corporation's auditing committee has a moderating effect on the negative correlation between investors' short-sightedness and research and development costs and decreases its intensity. It means that the decrease in the size and autonomy of the auditing committee decreases the negative relation between investors' short-sightedness and research and development costs. Considering the negative effect of investors' short-sightedness on research and development costs that encourages the directors to decrease long-term investment in future research and development, it is suggested to the managers to regard long-term consequences of decreasing investment in this field because they will decline the corporation's performance and competitive strength in long-term. Furthermore, it is recommended to short-sighted investors who have short-term perspective to pay more attention to the real and long-term performance of the company rather than its short-term interests because investors' short-sightedness causes that fundamental factor and long-term perspective in terms of investment in stock exchange be forgotten and replaced with obtaining just daily profit. Therefore, investors' short-sightedness has caused one of the greatest problems in the stock exchange and in the long term leads to its inefficiency.

The purpose of the present study is to present some evidence about the impact of corporate governance, profitability, and firm size on firm value and also determine the intervening role of intellectual capital in this relationship. To substantiate the research objectives, Tobin’s Q index was used to measure firm value. Also, some other indices such as the size and independence of board of directors as well as the presence of women among them were used as variables of corporate governance. Indices of return on asset, return on equity, and return on sales were used as profitability variables. Firm size variable was also included in the model by the natural logarithm of all assets, sales, and market value. Finally, the efficiency of intellectual, structural, and human capital was used as variables for intellectual capital. By structural equation modeling, the research hypotheses were tested through a sample consisting of 142 companies accepted in Tehran Stock Exchange from 2012 to 2020. The obtained results indicate that corporate governance had no significant impact on intellectual capital and firm value. Moreover, the effect of profitability on intellectual capital and firm value was confirmed. Firm size also had a significant impact on firm value but its effect on intellectual capital was not confirmed. Finally, the results showed that the intervention of intellectual capital is not acceptable in the impact of corporate governance, profitability, and firm size on firm value. Firm size is a reflection of corporate total assets. It is effective on investors’ expectation of corporate dividends and as a result of increase in demand, the corporations will be able to increase the price of their shares in the market. In corporations under study in this research, physical assets and capital have a basic role to determine firm value and therefore, intellectual capital has been neglected. Suitable corporate governance can facilitate attraction of intellectual capital and since it is a source of knowledge in terms of invisible assets, it can improve firm value, too. Yet, it has a relatively less significant importance compared to physical capital to determine firm size and value.

The purpose of the present research is to review content features of articles published in 1ssue 1 to 13 of the Biannual Journal of Value and Behavioral Accounting. This research is descriptive and it deals with content analysis of 136 papers published in 13 issues of the above mentioned journal from 2016 to 2020. The results indicate that 384 authors had a role in writing articles of the journal among whom 76% were men and 24% were women. 97% of the papers were written jointly and 3% were written individually. The authors who were associate professors (28%) have written the most articles. With respect to author affiliation, Islamic Azad University (Science and Research Branch) was the most active university and then Tehran University and Azad University in Karaj were respectively in the next stage of article production. Mr. Bani Mahd and Ro'yaii have written the most articles. In terms of topic, 45% of the articles were about behavioral accounting, 29% were about morality in the accounting and auditing process, 21% about sustainable development, and 5% were about Islamic accounting and auditing. The most frequent key words include: accounting, social, moral, behavior, profession, accountability, and performance.

The purpose of the present study is to review the effect of the accounting theory on the conceptual framework and its consequences.

The research method is historical cognition within the framework of library studies and it is considered a theoretical-analytical research based on other studies related to the subject.

Accounting theory has had an important effect on the conceptual framework and accounting theorists such as Charles Sprague, Henry Rand Hatfield, William Paton, A. C. Littleton, George O. May, Maurice Moonitz, George Sorter, and Robert Sprague have had a significant role in this regard. The conceptual framework is often regarded as the output of a technocrat process but the impact of accounting theorists on the conceptual framework is evident. Accounting procedures and standards affect the behavior of corporations, governments, and individuals. Therefore, it is important to know how the process of standards formation, from dependence to accounting theory until the next stage of formation of accounting standards based on conceptual framework and the significance of this change, is developed.

Although the main purpose of the conceptual framework is to expand a series of concepts and principles to compile accounting standards, decreasing variation in accounting procedures and moving towards integrity within widespread layers can be regarded as some other objectives in this field.