Background and Purpose Knowledge transfer among an organization's employees stands as a paramount factor for enhancing performance and upholding the organization's competitive edge. Conversely, knowledge hiding yields adverse consequences on both employee performance and organizational efficacy (Hashmi et al., 2023). In the audit profession, organizational learning and knowledge sharing are of utmost importance due to its knowledge-intensive nature. A lack of knowledge inevitably compromises the quality of services delivered by auditors. Over time, this deficiency needs to be addressed to improve the reputation and credibility of auditors. Moreover, recent years have witnessed substantial transformations in accounting and auditing standards, tax regulations, and directives from regulatory bodies like the Stock Exchange Organization. Hence, fostering knowledge sharing is imperative for enhancing the performance of audit firms. Knowledge hiding among auditors within audit firms not only compromises the quality of audit outcomes but also casts a shadow on the overall performance of the audit firms, leading to a decline in audit quality (Bakhshaei et al., 2022). The main purpose of this paper is to examine the relationship between job exploitation and knowledge hiding, as perceived by auditors employed in auditing firms. Furthermore, this study seeks to address the extent to which job exploitation within audit firms engenders knowledge hiding among auditors. Methodology The research methodology employed for theoretical groundwork involves library studies, while data collection relies on survey and questionnaire methods. Job exploitation was assessed using Junni's (2011) questionnaire, comprising 14 items rated on a seven-point Likert scale. To measure the variable of knowledge hiding, the questionnaire developed by Conley et al. (2012) was utilized, consisting of 12 items also rated on a seven-point Likert scale. The dependent variable in this research is the auditors' tendency to conceal knowledge. The independent variables encompass auditors' comprehension of job exploitation. Control variables comprise gender, education level, job rank, and the size of the audit firm. The statistical sample comprised 136 auditors employed in private audit firms, with 93 male and 43 female. The research hypothesis is evaluated through multivariate regression analysis. Findings The research findings indicate a significant and positive correlation between job exploitation and auditors' inclination to conceal knowledge. Put differently, when auditors perceive themselves as being exploited, their tendency to conceal knowledge increases. Discussion The evidence presented in this paper highlights how job exploitation among auditors can precipitate knowledge hiding within the audit profession. These findings offer valuable insights into the prevalence of job exploitation and knowledge hiding within audit firms, as well as their interplay. Policymakers within the audit profession and audit firms can benefit from this study's findings by gaining a deeper understanding of these dynamics. In light of these findings, it is recommended that audit firms and the certified accounting community take proactive measures to mitigate knowledge hiding among auditors. This could entail fostering amicable relationships and cultivating mutual trust between employees and management within audit firms. Additionally, the formulation of work policies and guidelines should prioritize the prevention of job exploitation. Key Words: Knowledge Hiding, Job Exploitation and Audit Firms JEL Cassification: M42 , M54 Manuscript profile

Investigating and analyzing the behavioral finance of investors is one of the emerging topics in the field of financial management. The main goal of the current research is to explain the pattern and finally to rank the decision-making behavioral components of the country's capital market investors. The method of qualitative research was conducted through content analysis and interviews with 18 professional and university experts in 2023. According to the results of the research on the decision-making behavior pattern of investors in the country's capital market, it includes eight components: the tendency to measure risk, the tendency to maintain and protect capital, the tendency to search for information, the tendency to make quick decisions, the tendency to economic behavior, the tendency To group thinking, the component is the desire to change and the component is the desire to self-confidence. Also, 31 indicators were counted. Based on the results of Friedman's test, the component of willingness to measure risk ranks first, the component of willingness to maintain and protect capital ranks second, the tendency to search for information ranks third, the component of willingness to make quick decisions ranks fourth, the component of willingness to economic behavior in The fifth rank, the component of tendency to group thinking was ranked sixth, the component of tendency to change was ranked seventh, and the component of tendency to self-confidence was ranked eighth. Manuscript profile

The aim of the present study is to investigate the effect of auditors' narcissism and Machiavellianism on organizational backstabbing with the mediating role of personal self-interest. In terms of purpose, this research is a descriptive-survey application. The statistical population of the study was the members of the Iranian Certified Accountant Society in 2023, and 318 people were selected as a statistical sample using Cochran's formula and available sampling method. The data collection tool is a standard questionnaire whose validity and reliability were checked and confirmed. Data analysis and hypothesis testing were done in the form of descriptive and inferential statistics using structural equation modeling and SPSS and Smart PLS statistical software. The research results show that the narcissistic and Machiavellian characters of auditors have a positive and significant effect on organizational backstabbing and personal self-interest. Also, the results showed that auditors' self-interest has a positive and significant effect on organizational backstabbing and plays a strong and aggravating mediating role between narcissism and Machiavellianism and organizational backstabbing. The results of the research show the special importance of organizational flooding and its destructive effects in organizations and audit institutions, which requires the special attention of officials in this field in order to prevent the appearance of dark and self-interested personalities in the organization, and this will increase the audit profession and the quality of audit. Manuscript profile

Psychological and Behavioral Factors Drive Financial Decisions Behavioral finance explains how psychological factors influence investors' perceptions, behavior, and decision-making, and subsequent market performance. Investor decision-making includes psychological, biological and sociological factors. Investors' demographics may influence their decision-making abilities, risk perception and attitude, and their personal characteristics. A person's personality plays an important role in making decisions that have different consequences for decision makers, especially financial professionals in Iran. Therefore, the present research tries to contribute to the perspective theory by examining how personality factors affect behavioral biases. The present research method is based on the purpose of applied research and based on the method of data collection, it is considered a descriptive method of the survey branch. Based on this, a field study was conducted by designing and distributing a questionnaire among 132 financial professionals in Tehran city, who were selected by simple random method. After collecting the data, they were analyzed using the structural equation modeling technique with the help of Laserl software. The results of the analysis showed that personality traits and its components (neuroticism, extroversion, openness, conscientiousness and adaptability) had a positive and significant effect on behavioral biases Manuscript profile

Beliefs and emotional tendencies of investors can influence the direction of trading volumes and stock market prices by creating changes in the capital market environment. This paper has investigated the mediating role of comparability of financial statements on the relationship between managers' opportunistic behavior and investors' divergence of opinions. This research was conducted post-event and using the causal correlation method. The companies listed to the Tehran Stock Exchange. formed the statistical population of the research, and by applying the desired conditions and systematically removing, it we used information of from 134 companies as a research sample in the period of 2014 to 2023. Divergence of investors' behavior has been calculated using the index of unexpected trading volume and managers' opportunistic behaviors have been measured by two factors of real earnings management and managers' overconfidence. The findings indicated that earnings management and management overconfidence have a direct and significant relationship with the divergence of investors' behavior. Also, the comparability of financial statements moderates the positive relationship between real earnings management and management's overconfidence on the divergence of investors' behavior regarding determining the correct figure of the intrinsic value of stocks while making investment decisions. Manuscript profile

Cultural intelligence can be effective on social responsibility in the auditing profession. The current research was conducted with the aim of studying the effect of cultural intelligence on auditors' social responsibility. In terms of purpose, this research is practical and in terms of data collection method, it is a descriptive survey with variance-based structural equation modeling. The statistical population of the research includes all auditors working in audit institutions and audit organizations in Iran during the year 2021, and based on Cochran's formula, 319 people were randomly selected as a sample. Standard questionnaires with a 5-level Likert scale were used to collect data. The analysis of collected data as well as the testing of the hypotheses was done in form of descriptive analysis and inferential statistics by applying (SEM) using (PLS) method. The results showed: the average of the variables of cultural intelligence and social responsibility was close to the theoretical average and equal to 2.936 and 3.084, respectively, and all metacognitive, cognitive, motivational and behavioral characteristics are effective on auditors' cultural intelligence, and in addition, Metacognitive intelligence, cognitive intelligence and motivational intelligence have a positive and significant effect on auditors' social responsibility. Finally, cultural intelligence has a positive and significant effect on auditors' social responsibility. By strengthening and developing acquired skills of auditors' cultural intelligence through various academic and professional trainings, performance of social responsibility in auditing profession also increases and creates conditions for better and more satisfactory performance, which is based on findings of social exchange theory. Manuscript profile

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. Manuscript profile

Ethics is a part of the audit process, which is essential as a basic criterion for providing a fair opinion for auditors. For this purpose, ethical ideology includes a system of ethical values for ethical judgments that provide guidelines for resolving ethical behavior and professional judgment. On the other hand, the auditor's self-efficacy, which is defined as the auditor's expectation of himself to perform professional duties, can be influenced by ethical ideology. Because auditors seek to increase the quality of auditing in order to maintain their professional credibility, and for this reason, it is necessary to examine the ethical components affecting the performance of auditors. Therefore, the purpose of this research is to investigate the effect of auditors' ethical ideology on their self-efficacy. working in auditing firms, members of the Society of Certified Public Accountants of Iran, and the Auditing Organization in 2022, who were selected by an available sampling method. The research method is a descriptive survey, and the instrument used in the research is a standard questionnaire. In order to test the hypotheses, structural equation modeling was used using LISREL software. The research results show that ethical ideology, according to Forsyth's model, has a positive and significant effect on auditors' self-efficacy. Also, the ethical ideology of idealism has a positive and significant effect and the ethical ideology of relativism has a negative and significant effect on auditors' self-efficacy. Manuscript profile

Political ideology has increasingly affected organizations, affecting the decisions and behavior of members, both intentionally and unintentionally. The terms 'economic conservative', and 'social conservative' denote fundamental beliefs and values. Auditors working across various financial sectors often adopt a political ideology that reflects their cultural backgrounds, and personal beliefs. Adaptable organizations react to altering client expectations and environmental changes, constantly resolving resultant issues. The capacity to handle these disputes is critical for any organization's long-term success. The adaptability of professional auditors, affected by their ideological stances, can either reduce or exacerbate these conflicts. Regarding the methodology of this research, it uses a descriptive and survey-based approach, categorized as field research. The study's sample includes 413 professionals from all levels of the auditing field, working at the Auditing Institutes validated by the Securities, and Exchange Organization of Iran and Iran's Auditory Organization in the year 2021. These individuals were selected as convenient samples. Data collection involved four standardized questionnaires, with analysis conducted using structural equation modeling. The findings show that auditors with a social conservative mindset have a direct impact on organizational adaptation, but auditors with an economic conservative mindset have an opposite impact. Social conservatism in auditors negatively affects professionalism, while economic conservatism has a positive impact.political ideologies do not significantly affect the organizational professional conflict. The mediating variable of auditors' organizational adaptability is negatively associated with organizational professional conflict, whereas the mediating variable of professional orientation positively correlates with it. Manuscript profile

Abstract: The main goal of this research is to investigate the effects of social crises on the decision-making process of shareholders. The current research has focused on modeling the behavior patterns of investors in choosing a stock portfolio during the outbreak of the Corona virus. The required data was collected through previous studies and interviews with stock market experts. Also, in order to present the model, the foundation data method was used. The results of open coding showed that 45 main concepts in the form of causal conditions, contextual conditions, intervening conditions, central categories and consequences, in order to explain the model of investors' behavioral tendencies in choosing a stock portfolio during the outbreak of the Corona disease in the market. There are Iranian stocks, the most common of which are the behavioral tendencies of following the crowd, under-reacting, paying too much attention to rumors, short-sightedness, tendency effect, innovation and loss aversion. By using selective coding, a paradigmatic pattern of investors' behavioral trends in choosing a stock portfolio during the outbreak of the Corona disease in the Iranian stock market was designed so that 13 concepts are causal conditions, 10 are background conditions, 10 are intervening conditions, 7 are core phenomenon, and 5 are the consequences of investors' behavioral biases in choosing a stock portfolio during the mentioned period in the Iranian stock market.This research has examined the behavioral patterns of investors in a specific period (coronavirus outbreak) and presented a model that can be extended to other social crises. Manuscript profile

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. Manuscript profile

The characteristic of the auditor's doubt acts as a mental question on the part of the auditor on his judgment and decision-making, and the auditors must examine the evidence with professional doubt in order to provide a better judgment. I This feeling of self-sufficiency is a generative ability by which a person invents methods to transform personal abilities into fruitful performance and considering that people's personal perceptions of moral issues have an effect on their moral perception to the extent that if a person perceives moral issues If he does not make a correct diagnosis, he cannot use the decision-making program based on ethics and instead uses other criteria such as economic rationality, etc. Therefore, the main goal of this research is to investigate the effect of self-sufficiency and professional doubt on moral perception. In this regard, the current research is one of the applied researches in terms of its purpose, according to the research objectives. Based on the collected information, the certified accountants who are members of the IACPA are limited to 2969 people. Based on this formula, the number of 340 sample people has been estimated, and finally, the results obtained from the hypothesis test using the partial least squares method and SmartPLS software show that self-sufficiency has an effect on the ethical perception of accountants, and self-sufficiency also affects doubt. Professionalism has been effective and ultimately professional skepticism affects the ethical perception of accountants. Manuscript profile

Contrary to the popular belief in modern financial theory that states decision makers behave completely rationally to maximize their profits, studies conducted in the field of behavioral finance show that the human decision-making process is not completely rational and is not based on it. Most of the time, the financial-behavioral factors of the decision-making process examine the perceptions of investors and their reactions to different conditions of the financial market, and emphasize the influence of the personality, culture and judgment of investors based on investment decisions. Recognizing behavioral biases makes investors more aware of their decision-making process, and if faced with biases, they can react well and avoid deviations in decision-making. Therefore, the purpose of this research is to design a model of stock return fluctuations and investors affected by cognitive biases. The statistical population of this research is experts, managers, consultants and experts in financial affairs and the statistical sample includes 160 people.This research is practical in terms of purpose, and in terms of working methods, it is a type of survey research. The study period is in 2022 AD. For sampling, purposeful and snowball sampling methods were used, and with 30 semi-structured interviews with experts, the research reached theoretical saturation. The results obtained from the research showed that cognitive bias, ambiguity avoidance, familiarity, self-documentation, and tardiness have an effect on the volatility of companies' stock returns. The path coefficients (beta) for each bias have been calculated separately, which determines its effect on stock return fluctuations. Manuscript profile

Ethical judgment is a fundamental factor in the moral decision-making process and precedes moral intent and behavior. In other words, the ability to recognize and evaluate complex ethical situations when making decisions is a prerequisite for ethical behavior. In ethics research, the effect of gender on moral judgment has been studied more than other variables. Therefore, the main purpose of the present study is to investigate the effect of variables of work type, gender and apparent attractiveness of auditors on judging and understanding immoral behaviors. The study population was accountants and non-accountants working in organizations and companies. Due to the lack of accurate access to the statistics of the community, Cochran's formula was used to determine the sample and finally 384 people were selected. Univariate linear regression and t-test were used in order to test the hypotheses. EXCEL and SPSS software were also used to classify and analyze the data. The results show that men were more likely to judge illegal acts than women. On the other hand, gender has not had a significant effect on judging immoral behaviors. Also, as the level of attractiveness increases, the rate of judging illegal acts decreases. Manuscript profile

Among the important issues in resolving ambiguities between client management and independent auditors is the type of relationships formed between client managers and auditors, which are affected by client management attributes such as the leading power of client CFO. The main objective of the present study is to investigate the effect of the leading power of client CFO on auditor advocacy attitude in judgment and decision-making processes. The statistical population consists of professional auditors, working in trusted audit institutions in the Tehran stock exchange in 2019. To this end, a total number of 153 auditors are selected. To collect the data and test the research hypotheses, a questionnaire and the structural equations modeling with the use of the AMOS software is employed. The results indicate that the leadership power of the client CFO has a significant positive effect on auditor advocacy attitude and client identification. Moreover, auditor advocacy attitude and client identification positively impact acquiescing to client-preferred position, in conditions of ambiguity. On the other hand, the findings show that auditors’ professional identity harms auditors’ acquiescence to client-preferred treatment. The results show that some of the client's attributes such as the leading power of the client CFO can destroy the objectivity in the auditor's judgment and decision-making process through the auditor advocacy attitude. Manuscript profile