نشریه مطالعات اخلاق و رفتار در حسابداری و حسابرسی
سال سوم شماره 3 (پیاپی 9، پاییز 1402)

The purpose of the present study is to enhance understanding of ethical frameworks and professional behavioral codes as well as how to use them in moral decision making. This practical research is a descriptive survey. The data collection tool was a questionnaire and the population under study were higher education students at universities in the province of Golestan from October to November 2021. 239 questionnaires were received from the population under study. First, the data were recorded in Excel and then, the relation between variables of the two hypotheses were analyzed by Smart PLS (version 3) and structural equation models. Regulations of the American Institute of Certified Public Accountants and the International Ethics Standards Board for Accountants, as professional codes for accountants, and Cheating Diamond, as decision making power of the accountants, are significantly effective in multiple ethical frameworks of accounting. In the accounting profession, moral issues are of great importance so that sensitivity level to active groups in this field, from the view of ethical and professional-behavioral codes, is doubled. Mutual relationship between society and profession creates a condition that should inevitably be obedient to accurate regulations to raise awareness of both groups to each other's rights. Since accountants are more exposed to professional codes and frameworks, they should behave as if they are observing global ethical laws. Therefore, accountants are obliged to obey some basic principles such as honesty, objectivity, professional qualification, required accuracy, confidentiality, and professional behavior.

The purpose of the present study is the theoretical review of managers' behavioral trait of overconfidence in managerial decision making. The method of the current research is historical exploration within the framework of library study as a theoretical-analytical research. Managers who have a high level of self-confidence are mostly optimistic about their decisions and their impact on investment decisions. Financial reporting risk in companies with optimistic managers is higher. In general, there is a favorable level of managerial overconfidence that brings about more benefits for the managers in their occupation. However, when it goes over its favorable level, it would lead to inefficient investment and may even damage the value of the company. It is suggested to legislators and stockholders in companies to pay more attention to managers' traits and their commitment to accounting standards and principles in order to decrease the risk of financial reporting deviation in corporations. In this regard, improvement of the organizational structure of companies can be effective.

Access to cash flow is primarily important for the substantiation of corporation investment plans but in various situations, the effect of cash flow on investment may change. Accordingly, the present study has dealt with the impact of financial constraints and managerial overconfidence on investment-cash flow sensitivity. The statistical sample consisted of 153 companies accepted in Tehran Stock Exchange from 2013 to 2021. The required data were collected from audited financial statements in Coda website. 8 hypotheses were proposed in this study and then tested using regression econometrics with fixed effects and Probit regression in EViews. Cash flow has a significantly positive effect on investment and overinvestment. Moreover, financial constraint increases positive investment and overinvestment-cash flow sensitivity although managerial overconfidence has no significant impact on investment and overinvestment sensitivity to cash flow. Yet, when the correlation between financial constraint and managerial overconfidence is considered, positive investment and overinvestment-cash flow sensitivity is reinforced which indicates the important role of financial constraint on adopting investment decisions. By supporting the theory of investment-cash flow sensitivity, findings of the study show that financial constraint, managerial overconfidence, and cash flow all have a vital effect on corporation investment decision making.

The purpose of the present research is to study the impact of gender diversity in board of directors on tax evasion considering the moderating role of social accountability in corporations accepted in Tehran Stock Exchange during 2014 to 2021.
The research statistical population consisted of all corporations accepted in Tehran Stock Exchange, among which 105 companies were chosen as the study sample. Multivariate linear regression statistical analysis was used for the research hypothesis testing. Panel data were used for the hypothesis testing.
The research results showed that gender diversity in board of directors has a significantly positive relation with social accountability. Moreover, gender diversity in board of directors has a significantly negative relation with tax evasion. Social accountability intensifies the correlation between gender diversity in board of directors and tax evasion.
With regard to the impact of gender diversity on board of directors, it is suggested to the managers, investors, and creditors to pay more attention to gender diversity in board of directors in order to avoid the abusive behavior of directors and corporate tax evasion. Besides, it is recommended to the tax auditors to monitor companies that have social irresponsibility because they have higher risk of tax evasion. Managers of corporations which have more social accountability can take measures to attract more investment by giving transparent financial statements and highlighting their accountability to the investors.

The purpose of the present study is to recognize and analyze short-term and long-term effects of income tax and value-added tax on these 2 macroeconomic criteria from 1991 to 2021. Considering the result of the unit root test and the stationarity of the variables at the level and with an interval, autoregressive distributed lag (ARDL) method was used to estimate the coefficients. The results show that both models (dependent variable of the first model: inflation, dependent variable of the second model: gross domestic product) have long-term relation. In the first model, the results indicate that taxes have inflationary effects in the long term. On the other hand, contrary to the expectation of some experts, imposing taxes would improve GDP in the long term. Moreover, the value of ECT (-1) for both models is as expected and equal to -0.775 and-0.901 which means returning to long-term balance in less than 2 periods after the shock. It is suggested that by studying other macroeconomic variables, more attention will be paid to their evaluation and effectiveness on the variables of macroeconomics.

The purpose of the present research is to study the intervention role of big data adoption in the correlation between board governance and audit report lag.
152 corporations accepted in Tehran Stock Exchange during 2016 and 2021 were chosen as the research sample. Ordinary least squares and structural equation modeling were used for studying the relation between board governance, big data adoption, and audit report lag.
The results showed that big data can be used as a predictor of audit report lag in corporations accepted in Tehran Stock Exchange. Besides, when big data is used as an intervention, board governance has a significant impact on audit report lag.
This research makes investors and beneficiaries aware of the significance of big data adoption and corporation governance procedures to decrease audit report lag. It can also assist legislators for audit report requirements and imposing regulations to guarantee on time release of audit reports. Furthermore, the current research provides some special evidence about the effect of big data adoption on the intervention between board governance and audit report lag.