نشریه مطالعات اخلاق و رفتار در حسابداری و حسابرسی
سال سوم شماره 2 (پیاپی 8، تابستان 1402)

The purpose of the present study is to review non-compliance of taxpayers in occupations within the framework of a behavioral theory. The present study is practical and it has a descriptive-survey approach. Cluster sampling method was used and the research data were collected through 338 structured and researcher-made questionnaires with 5-point Likert scale from 4 groups of occupations (currency exchangers, real estate agents, lawyers, and official court experts). The collected data were analyzed using SPSS (version 25), Smart P.L.S. (version 2), and structural equations modeling method. The results indicate that within the framework of planned behavior theory, attitude variables, information asymmetry, risk taking, and tax compliance cost have a significantly direct relationship with tax non-compliance intention. However, no significant relation was observed in the effect of attitude variables, tax knowledge, tax system, and tax officials. A significantly indirect relation was observed between the impact of norms on the intention of tax non-compliance and individual norms. Finally, it was observed that recognized behavioral control has a significant effect on the intention and behavior of income tax non-compliance in occupations. It is noticeable that tax organizations do not have sufficient focus on behavioral factors and since the theory of planned behavior is a suitable approach to explain and predict the intention and behavior of taxpayers, this gap can be investigated using this theory and other similar ones to present appropriate solutions.

The purpose of the present study is to review the role of accountants’ ethics and audit quality on auditors’ professional skepticism.
The research statistical population consisted of 2565 individuals who were members in the Iranian Association of Certified Public Accountants among whom 335 members were chosen using simple random sampling and Cochran formula (error of 5%). Data collection tool was a questionnaire method and by the return rate of 56%, 187 questionnaires were received from the respondents. The research hypothesis testing was conducted using structural equations based on variation and smart software of P.L.S.
The results showed that there is a significantly negative relation between accountants’ ethics and professional skepticism. Therefore, by improving the level of professional morality among accountants, auditors’ professional skepticism is also improved and they can conduct their work by precision and not skepticism. Besides, there is a significant relation between audit quality and auditors’ professional skepticism.
It is suggested to the association of certified accountants to consider morality in their plans and pay more attention to the observation of professional ethics in order to improve the level of professional ethics among auditors. Professional skepticism in the process of auditing and its outcome in auditing reports, if continually regarded in the professional judgement of auditors, can increase audit quality and can bring good reputation for the independent auditors and also enhance the trust of those who use financial information upon auditors’ reports.

The purpose of the present study is to review the impact of auditors’ reputation, fee,and professional skepticism on Audit quality in earnings management from the view of auditors inthe Iranian Association of Certified Accountants. In this research, the quantitative-survey method and questionnaire tool was used fordata collection. From among 230 audit institutes that were members of the Iranian Association ofCertified Accountants in 2021, 114 institutes were chosen to email the questionnaires and finally96 filled out questionnaires were received. For the assessment of the internal consistency of thequestionnaire, Cronbach’s alpha coefficient was used which showed an acceptable reliability level(0.7). The obtained data out of research were analyzed by SPSS (Version 28). The results show that auditors’ fee and professional skepticism have a significanteffect on audit quality in earnings management; but auditors’ reputation does not have an importanteffect in this regard. This finding shows that auditors, for obtaining better quality in auditingmethods of earnings management, should emphasize more on their audit fee as a criterion for theireffort and professional skepticism. The results of this study can assist independent auditors to enhance their auditquality in recognizing and preventing any sort of intervention in earnings by the clients. Moreover,executive foundations such as audit organizations and stock exchange can help to find out somedeceitful corporations which fabricate fake financial statements by the intervention in theirearnings.

The purpose of the present study is to review the effect of professionalism, organizational culture, and leadership style on auditors’ performance with respect to the moderating role of spiritual intelligence. In terms of data collection, the current research is descriptive-survey and it has a practical objective. The statistical population under study consisted of all certified auditors working in institutes under the supervision of Iranian Association of Certified Accountants. 338 members were chosen as the research sample by convenient nonrandom sampling. The research hypotheses were tested by structural equations method and Smart Pls. The results showed that professionalism, organizational culture, and leadership style have a significant impact on auditors’ performance. Moreover, spiritual intelligence moderates the impact of professionalism, organizational culture, and leadership style on auditors’ performance. Observing professional rules and regulations in auditing enhances its efficiency. Auditing culture is the foundation of accountancy society including a series of values, norms, beliefs as well as cultural and historical traditions effective on auditors’ behavior. It is the basis of some special values originating from society and effective on auditors’ culture in the work environment and community. Paying attention to these factors and considering decision making models would improve the quality of judgement in different stages of auditing.

The purpose of the present study is to review the effect of positive information shocks on investors’ behavior and the risk of stock price crash in corporations accepted in Tehran Stock Exchange. This research has a practical objective and it is an ex-post facto study conducted by descriptive-causal method. The research statistical population consisted of all companies accepted in Tehran Stock Exchange from 2009 to 2011. Random sampling method with systematic deletion was used. For data collection and hypothesis testing, the researchers used the audited financial statements of corporations accepted in Tehran Stock Exchange (available in the library of Tehran Stock Exchange). For data analysis, multivariate linear regression technique was used. The research results indicated that positive information shocks have a significantly positive effect on investors’ behavior and the risk of stock price crash. Positive information shocks decrease disclosure of information, increase information risk, and decline information transparency which ultimately accelerate the crash risk in the stock exchange. In addition, the effect of positive information risks on the crash risk is under the influence of corporation features, supervisory mechanisms, and economic environment. According to the obtained results, it is suggested to the analysts to study the impact of information shocks on important variables effective in the performance of corporations and give the results to the users. Furthermore, minor investors should pay special attention to prevent concealment of bad news by the directors because stockholders' attention is oriented to others’ fuss and their non-expert comments which have filled the market environment and increase the crash risk of the stock price.

The purpose of the present study is a comprehensive review over current international research about the role of morality in the professional development of accountants.

This study is practical research in scientometrics and was conducted using co-word and co-author analysis. The research statistical population consisted of all scientific works under the subject of morality in the professional development of accountants among which 608 papers indexed in the Web of Science during 1971-2022 were chosen and analyzed by VOS viewer.

The results of co-word and co-author analysis revealed that the words “morality”, “performance”, and “management” are among the most frequent terms under the subject of professional development of accountants and that the U.S by publishing 47 articles in this regard, has had the highest contribution. Besides, based on co-word results as well as scientific cooperation of countries, it is determined that the term “morality” is often related to the terms “responsibility”, “trade morality”, and “performance”. Furthermore, in the co-author map of countries, Iran’s absence is quite noticeable. Some countries like Bahrain and Azerbaijan are passing the initial stage of their puberty in this regard.

Reviewing publication procedure of papers conveys that scientific productions in the realm of morality under the subject of accountants’ professional development has had a decreasing trend.