List of Articles reza nematikoshteli

• Open Access Article
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  1 - Investigating the Effect of Self-Control Learning Strategies on Financial Fraud Risk Assessment
  reza nematikoshteli
  10.30486/fbra.2021.1946193.1052
  The purpose of this study was to investigate the effect of Weinstein and Hume's self-control learning strategies on financial fraud risk assessment. Self-control learning strategies are all psychological efforts to control a person's processes, functions, and inner stat More

  The purpose of this study was to investigate the effect of Weinstein and Hume's self-control learning strategies on financial fraud risk assessment. Self-control learning strategies are all psychological efforts to control a person's processes, functions, and inner state that the learner uses during learning. Therefore, its purpose is to help learn, organize, store knowledge and skills, as well as facilitate their use in the future. Weinstein and Hume's self-control learning strategies include self-control strategies for mental training, semantic development, and organization. The statistical sample of the research includes 519 auditors working in auditing firms, members of the Society of Certified Public Accountants of Iran, and the Auditing Organization in 2021, 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. to statistically analyze the data and test the hypotheses, structural equation modeling was used using LISREL software. The results show that there is a significant relationship between auditors' self-control learning strategies by Weinstein and Hume method and financial fraud risk assessment. Also, self-control learning strategies, mental training, semantic development, and organization have the greatest impact on financial fraud risk assessment, respectively. Manuscript profile
• Open Access Article
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  • Full-Text
  
  2 - Investigating the Effect of Ethical Ideology on Auditors' Self-Efficacy
  reza nematikoshteli
  10.30486/fbra.2022.1964723.1145
  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 More

  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