نشریه قضاوت و تصمیم گیری در حسابداری
پیاپی 9 (بهار 1403)

 In the behavioral financial paradigm, the human hypothesis as a rational being that always succeeds in optimizing its interests is questioned. Proponents of behavioral finance know that the knowledge of "psychological inclinations" in the field of investment is absolutely necessary and requires serious development of the field of study. Accordingly, the purpose of this study was to investigate the relationship between financial ratios as a measure of accounting information on the pattern of behavior and trading performance of investors and also to investigate the effect of managers' ability on this relationship. In order to achieve the research goal, 105 companies were selected from the companies listed on the Tehran Stock Exchange, by systematic elimination method and tested using EViews and Stata software. The results of testing the hypotheses have shown that among the components of financial ratios; There was a significant relationship between current ratio, current ratio, gross profit ratio, total debt to equity ratio, total debt to total assets ratio, return on assets ratio and earnings per share ratio with investors' trading behavior and performance. The present results showed that in the content of accounting information, especially using some financial ratios, investors' trading behavior and performance can be predicted. On the other hand, the findings indicate a significant effect of managers' ability on the relationship between financial ratios (current ratio, instantaneous ratio, gross profit ratio and earnings per share ratio) and the trading behavior and performance of investors.

  Thelis research investigates the role of organizational intelligence, spiritual intelligence, and emotional intelligence on auditor's judgment and decision-making in auditing institutions. The current research is an applied and descriptive-correlation research in nature. The field part of the research was collected through the distribution of questionnaires in the target community. The statistical population included 1300 certified accountants and professional managers of the understudy audit firms. The sample size according to Cochran's formula, was 297 (n = 297). To measure multiple intelligences, the 7-question questionnaire of Karl Albrecht's organizational intelligence (2003), the 8-question questionnaire of King's spiritual intelligence (SISRI-24) and the 8-question questionnaire of Krohn's emotional intelligence (2007) were used. And to measure auditors' judgment and decision-making, Hart's questionnaire (2012) has been used. whose six indicators include a culture infected with fraud, communication with others and business, financial pressure, the opportunity to commit a violation, behavioral changes of the violator, and signs of violation. The general structure of the research questionnaires was subject to content construct validity and the validity of the questionnaire is confirmed. Cronbach's alpha and composite reliability have also been used to measure reliability, which has acceptable reliability. The results indicated that multiple intelligences (organizational intelligence, spiritual intelligence, and emotional intelligence) had an impact on auditor's judgment and decision-making.

 In most return forecasting models, the return of the total market is used as one of the factors affecting the return of securities. In most of these models, such as the pricing model of capital assets and Black-Scholes, the data distribution is assumed to be normal. This is while the distribution of the total return is not necessarily normal and often has a significant difference from the normal distribution. If such a hypothesis is confirmed, the expected return predicted by these models will not be very effective in financial decisions. The purpose of this research is to model the total return of Tehran Stock Exchange based on the Laplace distribution and examine the dependence of the total return fluctuations on the desired distribution. In order to examine the distribution of the total daily return and its weekly fluctuations, data related to a 15-year period between 1387 and 1401 and R statistical software were used. The data analysis showed that the total daily return followed the Laplace distribution and the weekly fluctuations of the total return followed the distribution obtained based on the Laplace distribution. These findings make the use of models with the assumption of normality of total return to predict stock returns in Tehran Stock Exchange a major challenge and are a clear proof of the ineffectiveness of these models. .

 Because of interest conflicts between managers-owners and the possibility occurrence of agency problems, it is important to identify the potentially driving factors of agency costs and assess the role of monitoring mechanisms in order to reduce the intensity of agency costs. This paper assessed the potentially impact of external auditing on agency conflicts in political connected firms. The ratio of operational expenses to operational sales revenues is used as an index of agency costs. Also, politically governance affiliation in either board structure or ownership structure is considered as a proxy of political connection. In addition, effective role of external auditors is analyzed using auditors’ quality control rating, rotation and industry specialization criterion. Research data include 1632 firm-year observations witch consist of 204 firms listed in Tehran Securities & Exchange. Research hypotheses investigated through multivariate regression models using panel data with fixed effect and generalized least squares method. Research evidences documented that political connected firms have high level of agency costs significantly. On other side, auditor’s quality control rating, rotation and industry specialization criterion significantly lead to reduce agency costs. In addition, findings showed that auditor’s quality control rating, auditor’s rotation and auditor’s industry specialization caused to weaken the positive relation between political connection and agency costs, so lead to decrease destructive consequences of interest divergence; In fact, reputable auditors to maintain professional reputation, new auditors to maintain audit independence, and industry-specific auditors to maintain audit efficiency and effectiveness are elements of mitigating agency conflicts, especially in firms with political connection. So, it is important to understand this issue from the aspect of political connection costs and its role in intensifying agency costs, as well as from the aspect of improving audit process and its role in weakening agency costs, especially in political connected firms.

The basis of many auditors' functions and activities in their behavior and values should be searched, that’s why attention to professional behavior and its consequences is the most basic research topics in organizational areas. The aim of this research is Identifying pattern of Code of Ethics for Independent auditors based on a critical perspective in the view of professionals.

This research is mixed (qualitative-quantitative) that the qualitative part was conducted by the qualitative method of Grounded Theory. Seventeen elites of audit were selected by snowball sampling and Semi-structured interview were conducted to collect data. Data analysis method by Grounded theory was performed and 170 auditors in the quantitative section were selected as a statistical sample. Data analysis in the qualitative section to analyze qualitative data using documents and interview was performed by Grounded theory. In the quantitative section descriptive and inferential statistical methods and spss19 software were used.

By doing open coding, axial and selective the central category of this research criteria and indicators of auditors' professional conduct  was called and In the dimension of environmental factors economic and competitive indicators, In the dimension of organizational factors Indicators of corporate governance, organizational culture and ethical leadership, In the dimension of individual value factors Indicators of religious values and moral values, In the dimension of social factors social Responsibility Indicator, In the dimension of Individual factors  the Indicators Honesty Accountant, Accountant Confidentiality and accountant neutrality were identified.

The professional behavior of independent auditors in accounting is not a repulsive phenomenon, it requires the formation of some conditions and the implementation of some strategies; which leads to tangible consequences; which guides the person in making the right choice.

Having good communication skills is essential for graduates who are about to enter the profession. Since reducing the gap between graduates' capabilities and entrepreneurs' expectations from them can lead to professional development, and proper communication is one of the important categories raised in this field, the necessity of the present research becomes clear. The purpose of this research is to study the relationship between communication apprehension (CA) and teamwork self-efficacy (TSE) with the mediating role of communication self-efficacy (CSE) using the S-O-R approach in accounting students of different levels of the country. The upcoming study is an applied survey. Also, the subject was investigated by means of a questionnaire and a simple random sampling of 168 accounting students of different departments and universities in the country in the winter of 2023. To analyze the findings in the form of 3 main hypotheses, structural equation method was used by Smart PLS software. The research findings showed that there is a negative and significant relationship between CA and CSE. Also, a positive and significant relationship was observed between CSE and TSE. The study of the causal process of the research in the two primary hypotheses also shows that the mediating role of CSE in the relationship between CA and TSE is confirmed. As a result, based on the findings, it is necessary to pay more attention to soft skills, including communication skills, in line with professional development and covering the labor market needs of accounting students.