نشریه حسابداری ارزشی و رفتاری
سال هشتم شماره 16 (پاییز و زمستان 1402)

With the development of environmental reporting, the concern about the greenwashing behavior of companies has increased, so the aim of the current research is presenting a pattern of greenwashing phenomenon in corporate reporting. This research is practical in terms of purpose and  it is a meta-synthesis research in terms of the nature of data analysis. For this purpose, by referring to english and persian studies published in reliable databases, in all geographical areas and during the years 1381 to November 1402 (2002 to November 2023), 53 articles were identified with the prisma method, also Shannon's entropy was used to rank the concepts. The validation of the output of the meta-synthesis method has been done using 11 experts who were selected using the snowball sampling method. In the current research, greenwashing pattern is presented using the seven-stage method of Sandelowski and Barroso, this pattern includes 5 main categories (including causal factors, contextual factors, interventing factors, prevention strategies and consequences of greenwashing), 22 concepts and 124 codes. The results also show that in each of the main categories, the motivation to gain legitimacy, the lack of related laws, the existence of institutional shareholders, environmental scandal and promotion of legal mechanisms are the most important. The presented pattern of the current research can be useful for managers and researchers interested in the field of environmental reporting, in order to gain a comprehensive understanding of the concept of greenwashing, to evaluate the importance and weight of each of the components in the greenwashing.

With the emergence of new technologies, the use of artificial intelligence tools in the research process has intensified. The purpose of this study is to examine the effect of the fraud triangle on the tendency to commit research fraud when using GPT chat in accounting students and graduates. Scientific and literary fraud has harmful effects that distort the professional dignity of the scientific community and will doubt the trust in the findings. This research is practical in terms of its purpose, and its community consists of accounting students and graduates of different universities in the country. For this purpose, by obtaining the opinion of 182 people from the target society in the country by convenience samplingin 2023, this issue was investigated. To examine the findings, the effect of the dimensions of the cheating triangle, including motivation, opportunity, and justification, on the tendency to commit research fraud when using GPT chat in accounting students and graduates was tested by partial least squares technique and structural equations in PLS software. The findings of the research showed that there is a positive and significant relationship between the dimensions of the cheating triangle, including motivation, opportunity, and justification, on the tendency to commit research fraud when using GPT chat in accounting students and graduates and the tendency to commit research fraud when using GPT chat in accounting students and graduates, the intensity of which is 70%. The general finding of this research indicates the need to pay more attention to the category of tendency to cheat and plagiarism in accounting studies so that a better environment can be created in line with the better use of artificial intelligence.

The purpose of this paper is to investigate the relationship between Hofstede's six cultural dimensions and women's membership on the board of directors of listed firms in 50 countries. The research method for collecting theoretical foundations and research data is the library method. The research method is quantitative in terms of approach and applied in terms of objective and descriptive-correlation type and data analysis was done using logistic regression. The research data for Hofstede's cultural dimensions are extracted from Hofstede's website and the data related to the membership of women on the board of directors of companies are extracted from the published report of Deloitte Audit firm (2021). The research hypotheses were tested based on the correlation method and using binary logistic regression. The findings of the research show that the cultural dimensions of individualism and long-term vision have a significant and positive relationship with the possibility of women's membership in the board of directors of companies, and the cultural component of uncertainty avoidance has a significant and negative relationship with the possibility of women membership in the board. Also, the evidence of this paper confirms that the cultural dimensions of indulgence, power distance and masculinity do not have a significant relationship with the possibility of women's participation in the company's board of directors. This paper emphasizes that the issue of women's participation in the management of companies depends on the factors and cultural values of the countries.

Narcissistic managers with characteristics such as desire for fame and power seeking to protect their interests have the necessary motivation to be effective on the relationship between discretionary accruals and credit rating and, as a result, change the credit rating of companies to their desired rating. The statistical sample of the current research includes 113 companies listed on the Tehran Stock Exchange and 17 companies listed on the Iranian Foreign Exchange in the period of 2011-2021. The data of the study was collected by referring to the Kodal website, the website of the Iranian Statistics Center and Rahvard Novin software. Hypotheses were tested through multivariate regression models and generalized least squares approach using EViews version 12 software. The results of the statistical test of research hypotheses confirm that discretionary accruals have a positive and significant effect on the credit rating of economic units. That is, with the increase of discretionary accrual items, the credit rating of economic units increases. Also, the findings of the research indicate that there is a moderating effect of managers' narcissism with three indicators of the size of managers' signatures, managers' cash bonus and managers' photo in the relationship between discretionary accruals and the credit rating of economic units. In other words, managers' narcissism based on the indicators of the size of managers' signatures, managers' cash bonus and managers' photos strengthens the positive relationship between discretionary accruals and credit rating. Based on these results, credit rating agencies are suggested to pay more attention to the narcissistic factors of managers and discretionary accruals in the credit rating process of economic units.

The management accounting literature traditionally focuses on the economic explanation of asymmetric cost behavior. While non-economic considerations likely also a role in explaining resource adjustment decisions. The socio-emotional wealth perspective refers to non-financial aspects such as the identity and ability to exercise influence of the owners that satisfy the emotional needs of the family owners. In this regard, the cost behavior of family firms is the result of non-economic goals such as protecting the socio-emotional wealth of family owners, and these goals will lead to asymmetric cost behavior. The pourpose of the present research is to examine the asymmetric cost behavior in family companies according to the socioemotional wealth perspective. In this regard, the data from 154 firms listed on Tehran Stock Exchange during the period from 2016 to 2021 has been used. Hypotheses have been tested using multivariate regression models. The findings indicate that family firms have greater costs than non-family firms. In addition, the findings showed that family firms with a high percentage of family ownership and family CEOs have more cost stickiness than non-family firms. On the other hand, the presence of a high proportion of family managers on the board does not lead to an increase in the cost stickiness of family firms compared to non-family firms. Understanding how family firms adjust their costs in response to changes in demand is useful for investors and analysts who forecast the future earnings and cash flows of these firms.

The cost of capital is one of the most important concepts used in many financial and management decisions that are affected by several factors. Recent studies have shown that less readability of financial reports reduces the ability of investors to process and interpret annual reports, increases information risk and, as a result, the cost of capital. Furthermore, the relationship between the readability of financial reporting and the cost of capital depends on the tone of a company's published reports. Therefore, the purpose of this research is to investigate the moderating role of the tone of financial reporting on the relationship between the readability of financial reporting and the cost of capital of companies. In this regard, 105 companies admitted to the Tehran Stock Exchange were selected by systematic elimination method and examined in the period from 2016 to 2022. To evaluation and analyze the data, the EViews software was used, and to estimate the patterns, regression analysis with combined data was used. The results show that the lower the readability of financial reports, the higher the cost of capital for companies. In addition, the pessimistic tone of financial reports has an increasing moderating effect on the intensity of the relationship between less readability of financial reports and companies' cost of capital. By focusing on the textual features of company disclosure, the current research provides a good ground for research on the determinants of the cost of capital with new evidence and furthers researchers' understanding of how non-quantitative disclosure affects capital market participants. Furthermore, it provides empirical support for regulators' claims about the importance of companies providing clear and concise disclosure to their shareholders

This study examines the relationship between self-determination theory and Psychological well-being of public sector accountants, considering the mediating role of positive affect and the moderating role of psychological safety. The statistical population of this research is all the accountants of government organizations and centers in Gilan province during 2023, and the sample size is due to the unknown number of the population based on the available non-probability sampling method, 135 people were selected as a sample from among 106 organizations and government centers. A questionnaire was used to collect the data, and the structural equation method was used to measure the research model and test the hypotheses. The results show that extrinsic and intrinsic motivation have a positive and significant effect on positive affect, and on the other hand, positive affect has a positive and significant effect on the mental well-being of public sector accountants. Also, the results of the research show that positive affect plays a mediating role in the relationship between the components of self-determination and the mental well-being of public sector accountants. Psychological security affects the intensity of the positive relationship between extrinsic motivation and positive affect; But psychological security cannot have a positive effect on the relationship between intrinsic motivation and positive affect. The findings of this study provide useful results for researchers and managers in management in order to increase the psychological well-being of accounting employees.

Professional skepticism is an attitude that includes a questioning mind that makes to be alert to conditions indicating fraud, management bias, and inconsistencies across evidence. An appropriate level of professional skepticism is essential to a high-quality audit, for this purpose, this paper aims to investigate the effect of partner communication of fraud likelihood and skeptical orientation on the level of professional skepticism in auditor judgments. This study examines the effect on professional skepticism of the partner’s communication on the likelihood of fraud (making their own view known, making management’s view known or not making any view known) and the skeptical orientation being encouraged (outward orientation towards the veracity of management representations and/or inward towards the fallibility of the auditor’s judgment processes). The statistical sample consisted of 185 auditors working in trusted audit institutions of Tehran Securities & Exchange Organization in 2023 who were selected by convenience sampling. To investigate hypotheses and analyze data, an analysis of variance and the SPSS software were used. Results indicate that auditors exhibit higher levels of professional skepticism when the partner expresses management’s view, rather than their own view or no view, that there is a low likelihood of fraud. Also finding indicates emphasizing an inward skeptical orientation was not found to be more effective in encouraging professional skepticism in audit judgments than emphasizing an outward skeptical orientation.

Social responsibility increases social trust, improves business conditions, promotes brand, preserves the environment, and manages future crises. In this regard, considering these positive consequences and the mandatory reporting of social responsibility for listed companies in Iran, the purpose of this study is to investigate the effect of financial restatements on the quality and disclosure of voluntary activities of social responsibility reporting in the form of legitimacy and signaling theory. The current research is applied in terms of purpose and descriptive-correlation type. The statistical population of the research is all the companies admitted to the Tehran Stock Exchange, and using the targeted screening method, a sample including information about 100 companies were collected, and analyzed during the years 2018-2022. In order to test the hypotheses of the research, the logistic model, and also the linear regression model have been used. The research results show that companies that have no financial restatements have more motivation for voluntary social responsibility reporting activities, which is consistent with the signaling theory and shows that business units with problems of low representation and information asymmetry are more inclined to carry out voluntary measures of social responsibility reporting. Therefore, it is better for companies to engage in voluntary social responsibility reporting activities in order not only to use the competitive advantage and its marking, but also to benefit from the advantage of increasing future performance.

The role played by a person can become a problem in some cases. Role stress is the pressure an individual experiences due to work environment factors that may lead to unclear audit planning, lack of communication, turnover of team members and inter-team tension, and audit errors. The reduction in audit quality can be intentional due to the auditor's dishonest action to present a false image of the compliance of financial statements with accounting standards in presentation to shareholders, or it can be caused unintentionally through the effects of the auditors' surrounding environment, such as excess workload or lack of organizational commitment. The current research was carried out with the aim of investigating the effect of the transparency of the auditor's role on audit quality, unethical decisions and audit performance. In this regard, this research is one of the applied researches in terms of its purpose, according to the research objectives. From the point of view of data collection, this research is included in the collection of survey researches. The statistical population of this research includes all official accountants who were members of the official accountants society of Iran in 2023, according to the minimum sample required in the structural equation method, 342 questionnaires were collected and analyzed with PLS software. The results show that role transparency has a significant positive effect on audit quality, a significant positive effect on deductive behaviors of auditors' unethical decisions, and finally a significant positive effect on audit performance. The findings of this research are useful for shareholders (to prevent the share price from falling due to the ambiguity of the auditor's role), audit firms (to avoid reducing the reputation of the institution), managers of audit firms (appropriate audit report), other stakeholders (in using appropriate audit reports in making decisions for investment or loan payment, etc.).

Companies use different financing sources to carry out their operational and investment activities. Available debt capacities is one of these financial resources. One of the emerging sources of financing for companies in the country's capital market is the issuance of Islamic debt securities (sukuk) which have significant benefits for them. Therefore, the purpose of this research is to examine the relation between the amount of sukuk issuance and the company's financial performance. Also, considering that the members of the company's board of directors, as one of the main factors of corporate governance, have significant effects on the company's strategic decisions, in this research, the effect of financial expertise and overconfidence of managers as a moderating variable on the relation between the amount of sukuk issuance and the company's financial performance are examined. The statistical population of this research is the companies listed on the Tehran Securities Exchange and Iran Fara Bourse between 2011 and 2022. In order to test the hypotheses of the research, multivariable linear regression was used.The results of the research have shown that there is a significant positive relation between the amount of sukuk issuance and the company's performance. Also, according to the obtained results, the financial expertise of managers intensifies the positive relationship between the amount of sukuk issuance and company performance; This is while managers' overconfidence weakens the relationship between the amount of sukuk issuance and the company's performance. The findings of this research can be used by all companies applying to use sukuk, as well as the Securities and Exchange Organization as the body that oversees the process of issuing said bonds.

Falling stock prices is an important issue for shareholders and investors, which is affected by different factors. Despite the importance of this issue, the behavioral characteristics of managers as responsible for preparing financial statements have not been paid attention to. Among these characteristics, we can mention religion and management culture. Based on this argument, the present study examines the effect of religious beliefs (substitution or complementation effect) and cultural elements on the risk of falling stock prices of listed companies. The statistical sample studied in this research is 70 companies as well as the board of directors and active persons in the accounting and financial department of these firms admitted to the Tehran Stock Exchange in 2022.For this purpose, to measure the risk of stock price fall, two measures of negative skewness of stock returns and low to high volatility have been used. Also, Hofstede's questionnaire (2001) was used to measure culture, and Montenegro's model (2017) was used to examine the influence of religious beliefs. The results were analyzed using multivariate regression models. The findings of the research indicate that among the dimensions of culture, the dimension of power distance and the level of masculinity do not affect the risk of falling stock prices, and the dimensions of uncertainty avoidance have a negative effect and the dimension of individualism has a positive effect on the risk of falling stock prices. Also, the obtained results indicate a negative and significant effect between religious beliefs of managers on the risk of falling stock prices.