نشریه پژوهش های مالی و رفتاری در حسابداری
سال سوم شماره 2 (پیاپی 9، تابستان 1402)

Accounting regulations are based on the assumption that auditees respond to and cooperate with auditors' requests to gather audit evidence. Audit staff often work long hours under time and budget constraints relative to the client and its clients with whom they interact during the audit evidence gathering process, and are typically cultured to focus on the company's business interests rather than professional obligations. Based on this, the aim of the current research is to develop an optimal pattern of interactions between the auditor's staff and the client in gathering evidence. In this research, a semi-structured interview with experts was used to identify the factors, and finally, a questionnaire tool was used to validate and rank these factors. The findings showed that 1. auditors' familiarity with the software used in preparing financial reports; 2. reducing the anxiety of auditor clients; 3. Auditor staff records; 4. Clear explanation of the issues for the clients’ personnel by the audit team's staff; 5. Timely presentation of documents and documents by the client to the auditor respectively have more priority as effective factors in improving the interaction of the audit staff with the owners. The relationship between auditor staff and client is very complicated due to the number of stakeholders and people involved. However, since this complexity lies at the core of the audit process, more research is needed on the auditor-client interaction. The findings of this research can help solve the complexities of the interaction between the auditor's staff and the client.

Financial reports should be able to disclose and provide fair and non-fraudulent information for the company's stakeholders. Fraud in financial reports is usually done by people who are either morally inclined to commit fraud or by people who have abandoned their moral beliefs due to pressure, such people rationalize their decision-making in providing fraudulent financial reporting. The purpose of this research is to investigate the effect of obedience and compliance Pressures on the provision of financial reporting by considering the moderating effect of fairness. This research is applied in terms of purpose and descriptive-survey in terms of research method and the data required for this study was collected in 2021. The statistical population of this study was Chief financial officers and Chief Accountants companies listed on the Tehran Stock Exchange. The sample selection method was based on random sampling that finally, 271 questionnaires were answered and the obtained data have been analyzed in statistical analysis. The study hypotheses have been tested with the structural equation modeling approach using Smart PLS software. The result of the first hypothesis of the research showed that the social pressure of obedience has a positive and significant effect on the provision of incorrect financial reporting, and this hypothesis was accepted.

The present study is thus concerned with the traumatic impact of organizational trauma on auditing quality considering the mediating role of auditors’ narcissistic and Machiavellian personalities in auditors. The present study is a piece of descriptive-survey applied research in terms of research goal. The statistical population included the members of the official Iranian auditors’ community in 2023, and a total of 318 people were selected as the statistical sample through convenient sampling using Cochran's sample size formula. The data collection tool was a standard questionnaire whose reliability and validity were examined and confirmed. Data analysis and hypothesis tests were performed through descriptive and analytical statistics using structural equation modeling in SPSS and SmartPLS statistical software. Results revealed that organizational trauma left negative and significant impacts on auditing quality while leaving positive and significant effects on narcissistic and Machiavellian personality types. Results also suggested that narcissistic and Machiavellian personalities left negative and significant influences on auditing quality and a strong and aggravating mediating role between organizational trauma and auditing quality. Results of the present study indicated the paramount significance of organizational trauma and its destructive impacts in auditing institutions and organizations, requiring the special attention of authorities in this field to prevent the manifestation of negative personality types in organizations to promote auditing professional merits and auditing quality.

since the work in the audit profession is a team work and group, the audit team leading ability is effective by partners and managers to improve the audit quality. also according to work force diversity theory, audit leadership diversity from the perspective of combination of different features such as age, experience and race has a significant role in increasing the quality of audit. therefore, the purpose of this study is to investigate the effect of auditors ' leadership ability on audit quality by considering the diversity of auditors ' leadership . this research is an applied research in terms of purpose and in terms of data collection method is descriptive survey by structural equation modeling. the statistical population of this research is all partners and managers working in the audit organization or private audit institutions in iran during the year 2022 AH. That According to the statistics announced on the website of the official accountants society of Iran, the number of these members is 1781. also according to cochran formula 316 people were selected as the sample and were selected by random sampling. a standard questionnaire with 46 questions and 5 level likert scale was used to collect data. for descriptive and inferential analysis of data collected and testing hypotheses, structural equation modeling (SEM) with partial least squares (PLS) with SPSS and PLS software is used.after conducting the validation tests, the results of hypothesis test indicate that the influence of auditor leadership ability on audit quality is positive and significant.

Financial performance is one of the performance evaluation criteria of companies, which evaluates the company based on the amount of profit earned by the company in a financial period. The aim of the present study is to investigate the impact of corporate social performance (CSP) on the financial performance of companies listed on the Tehran Stock Exchange, emphasizing the moderating role of investor sentiments. For this purpos, 121 companies were selected as the final sample of the research using the systematic elimination method, and the required data were collected from these companies during the years 2014 to 2021. This study is applied research and the type of statistical analysis is descriptive-correlational. The results Indicates investor sentiments have a positive and significant effect on financial performance. Also, the impact of CSP on financial performance has been directly and significantly observed. Finally, the findings of the research showed that investor sentiments have strengthened the impact of CSP on the financial performance of companies listed on the Tehran Stock Exchange.

The purpose of this research is to investigate the effect of financial literacy on the financial behavior of senior tax auditors, considering the mediating role of financial socialization. The current research is applied in terms of purpose, and in terms of nature, it is descriptive research, and in terms of correlation type. By referring to the human resources section of the General Administration of Tax Affairs of Isfahan Province; The number of the statistical population of the research including all the senior tax auditors of Isfahan, Shahin Shahr and Mimeh was announced as 450 people. Accordingly, the sample size was selected as 207 people based on Cochran's formula, which were considered by stratified random sampling. The research tool included a questionnaire of 43 questions, in the sections of financial socialization with 9 questions, financial literacy with 11 questions and financial behavior with 23 questions, whose validity was confirmed in a formal and structural way, and its reliability was also based on alpha Cronbach's value of 0.83 has been confirmed. The collected data were analyzed based on structural equation path analysis in AMOS software. The results showed that the financial literacy of senior tax auditors had an effect on the auditors' financial behavior. Also, the results of the Sobel test indicated that financial literacy has an effect on financial behavior with the mediating role of financial socialization.

This research has been done with the aim of designing a structural model of factors influencing the decision to leave the job of accountants in public sector organizations. The method was a combination of qualitative and quantitative. In this way, first the research data were collected through interviews, and then based on it, a questionnaire was designed and distributed among the sample members. The statistical population of the research included experts, professors and experts in the field of accounting in public sector organizations, and the number of interviewees was about 16 people. The sampling method was snowball. Primary data were collected through interviews. According to the methodological process, during three stages of open coding, central coding and selective coding, the codes related to the topic were determined; then, by means of continuous comparison, a concept was extracted from several codes, and in the same way, other codes were also converted into concepts,, and 385 completed questionnaires were collected among the second statistical population, that is, the activists and employees of the accounting field in the public sector organizations that were available, and the data obtained were analyzed in the quantitative part of the research. and were analyzed and the findings of the research showed that the category with high importance, including the path coefficient of strategies factors on outcomes was equal to 0.45. Finally, the results showed the significance of the relationships and components of the presented model.