List of articles (by subject) Financial and Behavioral Researches in Accounting
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Open Access Article
1 - Investigating the effect of culture on the Investor's financial bias according to the role of attitude toward money
Maryam Ghane Zahra Sadeqi-Arani Esmail Mazroui NasrabadiBias is an important issue in behavioral finance and it reduces market efficiency. Previous studies have been mainly conducted in order to investigate the presence or absence of types of bias among market investors, but the present research has investigated the relation MoreBias is an important issue in behavioral finance and it reduces market efficiency. Previous studies have been mainly conducted in order to investigate the presence or absence of types of bias among market investors, but the present research has investigated the relationship between the investor's individual culture, monetary attitude and financial biases. The statistical population of the study is the investors of Tehran Stock Exchange and the sample size is 384. A questionnaire was used to collect information and the obtained data were analyzed with regression analysis methods. 6 groups of hypotheses were examined. The results showed that power distance has a significant effect on conservatism and availability. Effort/ability has a (full) mediating role between the long-term orientation and conservatism and between the extremism and conservatism. Power distance with money obsession and gaining power ambiguity aversion with inadequacy, long-term orientation with money retention and effort/ability, patriarchy with money retention and inadequacy, has a direct relationship. Individualism has an inverse relationship with inadequacy and a direct relationship with effort/ability, effort/ability has a direct relationship with conservatism, and power distance has a direct relationship with conservatism and availability. There is a significant difference in regret aversion between women and men, in loss aversion between age groups, in the illusion of control between different employment situations, and in loss aversion between different amounts of monthly allocation to buy stocks. According to the findings, it is suggested to take action in the field of shareholder training and providing financial advice according to personality type. Manuscript profile -
Open Access Article
2 - Analysis of the Behavior of Individual Investors Based on the Theory of Planned Behavior: With Emphasis on Optimism-Pessimism and Financial Literacy
Mohammad Nazaripour Babak ZakizadehAmong the requirements for capital markets development is to analyze the individual investors' behavior from the different aspects. In this study, the individual investors' behavior has been investigated based on the expanded theory of planned behavior (including two va MoreAmong the requirements for capital markets development is to analyze the individual investors' behavior from the different aspects. In this study, the individual investors' behavior has been investigated based on the expanded theory of planned behavior (including two variables: optimism-pessimism and financial literacy). The required data were collected through the distribution of questionnaires among 266 individual investors. Data analysis was performed using structural equation modeling in the form of SmartPLS version 3 and SPSS version 26 software. According to the research findings, all 10 research hypotheses were confirmed. Out of 10 hypotheses, 7 are related to direct effects and 3 are related to indirect effects. This means that the variables of attitude, subjective norms, perceived behavioral control, and optimism-pessimism have a positive and significant effect on people's investment intention. In addition, variables of optimism-pessimism and financial literacy have a positive and significant effect on attitude. Also, the variable of financial literacy has a positive and significant effect on the variable of perceived behavioral control. Based on the research findings, the variables of attitude and the perceived behavioral control have a mediating effect on the relationships between optimism-pessimism and financial literacy variables with people's investment intention. Finally, based on the research findings, the implementation of the extended planned behavior theory in the capital market can help the growth and development of this market. Manuscript profile -
Open Access Article
3 - The Effect of Gender Norms and Social Capital on Entrepreneurship Orientation with the Moderating Role of Work Ethics in Accountants Working in Companies listed on the Stock Exchange
zohreh mousavi kashi maryam shamsToday, the entrepreneurship is very important, so individuals and organizations should look for suitable ways to promote it. we need social capital more than any other capital for development, because without the social capital, other capitals do not be used optimally. MoreToday, the entrepreneurship is very important, so individuals and organizations should look for suitable ways to promote it. we need social capital more than any other capital for development, because without the social capital, other capitals do not be used optimally. The purpose of this study is the effect of Social Capital and Gender Norms with Entrepreneurship Orientation Considering the Moderating Role of Work Ethics. The research method is a descriptive survey. The statistical population of the research is all the accountants working in the companies listed on the stock exchange of Karaj city, 217 people were selected using the Cochran formula. The data of this research was collected through a structured questionnaire, and then the hypotheses were analyzed and tested using Smart PLS software and the structural equation modeling method. The results of the hypothesis test showed that work ethic has a moderating role in the relationship between social capital and gender norms with entrepreneurial orientation. Also, the research results show that social capital has a significant relationship with accountants' entrepreneurial orientation. On the other hand, there is a significant relationship between gender norms and accountants' entrepreneurship orientation. Manuscript profile -
Open Access Article
4 - Investigating the Role of Spiritual Intelligence and Moral Courage in the Occurrence of Moral Behaviors of Government Accountants
Jalal Azarberahman Saeed Pakdelan Alireza Azarberahman Mohamad Reza Ramzani KarashkEthics and its related principles have long been considered by researchers and thinkers in various fields. Paying attention to these principles is of undeniable importance due to its positive impact on organizational decision-making systems. The purpose of this study is MoreEthics and its related principles have long been considered by researchers and thinkers in various fields. Paying attention to these principles is of undeniable importance due to its positive impact on organizational decision-making systems. The purpose of this study is to investigate the role of Spiritual intelligence and Moral courage in the occurrence of moral behaviors among accountants in government agencies. The statistical population is all accountants of government agencies in 2020. Using Morgan table, 278 people were easily selected. Standard questionnaires were used to measure the variables and in order to test the hypotheses, the methods of factor analysis, agreement correlation table and chi-square test using SPSS and LISREL software were used. The results showed that a high level of Spiritual intelligence in the occurrence of moral behaviors has a significant relationship with the permissible moral behavior pattern. The findings of the study indicate that a low level of Spiritual intelligence in the occurrence of moral behaviors is related to the pattern of moral adaptation behaviors. It was also determined that a high level of Moral courage in the occurrence of moral behaviors is related to the pattern of morally permissible behavior. Finally, it was found that a low level of Moral courage is effective in the emergence of moral behaviors with a behavioral pattern of moral adaptation. Manuscript profile -
Open Access Article
5 - The effect of ethical orientation, professional identity and supervisor's trust on the auditor's intention to disclose according to the moderating role of fear of reprisal
mariyam azizian Rahman saediThe purpose of this research is the effect of ethical orientation, professional identity and supervisor's trust on the auditor's intention to disclose according to the moderating role of fear of reprisal. The research method in this research is a survey type in terms of MoreThe purpose of this research is the effect of ethical orientation, professional identity and supervisor's trust on the auditor's intention to disclose according to the moderating role of fear of reprisal. The research method in this research is a survey type in terms of the nature of the subject and its goals, and the data collection tool is a questionnaire whose validity and reliability have been confirmed. The statistical population is all assistant auditors, auditors, senior auditors, senior supervisors, supervisors and managers working in auditing institutions, members of the official accountants society in Iran, and using Cochran's formula and sampling method, the sample size was 357 people. In order to analyze the data in this research, Kolmogorov-Smirnov tests were used to test normality and structural equations were used to verify the hypotheses. The results indicated that ethical orientation, professional identity and supervisor's trust have a positive and significant effect on the auditor's intention to disclose. Also, the results showed that the fear of retaliation can moderate the effect of these three variables on the auditor's intention to disclose. Manuscript profile -
Open Access Article
6 - Examining the role of organizational nudge and psychological capital on Organizational Sustainability in stock brokerages with the mediating role of corrupt behavior
Shayan Rouhani Rad Mohammad KeshavarzToday, brokerage companies in the competitive market and in order to achieve financial success must identify effective and necessary factors to prevent corrupt behaviors. The present study was conducted with the aim of investigating the role of organizational nudge and MoreToday, brokerage companies in the competitive market and in order to achieve financial success must identify effective and necessary factors to prevent corrupt behaviors. The present study was conducted with the aim of investigating the role of organizational nudge and psychological capital on organizational sustainability in stock brokerages with the mediating role of corrupt behaviors. This study has been conducted regarding applied purpose, descriptive type, and survey method. The statistical population in this study is 610 employees of stock brokerage companies in Shiraz city, who were selected by convenience sampling method. In order to analyze the data, the partial least squares method and Smart PLS-2 software were used. Convergent validity was used to measure validity, Cronbach's alpha was used to measure reliability, and its coefficient is more significant than 0.7 for all research constructs. The obtained results indicate that the organizational nudge negatively and significantly affects corrupt behavior in brokerage companies. Also, the positive and significant effect of organizational nudge and psychological capital on organizational sustainability was confirmed. Finally, the results of this research showed that corrupt behaviors play a mediating role between organizational nudge, psychological capital, and organizational sustainability of stock brokerage companies. Manuscript profile -
Open Access Article
7 - Investigating the effect of personality traits and individual motivation on the tendency of investors' herd behavior with the moderating role of experience and financial knowledge in Tehran Stock Exchange
mohammad salimi marzieh ebrahimi shaghaghi saeed mashayekhi fardThe purpose of this study was to investigate the effect of personality traits and individual motivation on the tendency of investors' herd behavior with the moderating role of experience and financial knowledge in the Tehran Stock Exchange. The scope of the present stud MoreThe purpose of this study was to investigate the effect of personality traits and individual motivation on the tendency of investors' herd behavior with the moderating role of experience and financial knowledge in the Tehran Stock Exchange. The scope of the present study is April to September 2021. The statistical population of the present study was all investors in the Tehran Stock Exchange and based on a simple random sampling method and according to Morgan table, the statistical sample size of 322 people was selected. A questionnaire was distributed among them. The variable of Personality types were considered as consistent, aggressive and serious, and individual motivation variable, emotional factors, cognitive capability and social factors were considered based on Horney's theory. Data were analyzed using descriptive statistics indices and inferential analysis in the form of research hypotheses. The results showed that there was a significant relationship between all variables of personality traits and herd behavior. Also, investors with adaptive or consistent personality types are more affected by herd behavior. The two variables of experience and financial knowledge have a significant effect on the relationship between personality types and motivational factors with herd behavior. Manuscript profile -
Open Access Article
8 - The Effect of Self-Development on Improving the Skill of Accountants with the Mediating Role of Intellectual Capital
Faezeh Arab Nezhad Ali KhozainNowadays self-development of human resource is a key factor in organizations success that’s why man power of self-developer not only augments its skills with own expansion and elevation, but also provides growth and progression ground of organization from intellec MoreNowadays self-development of human resource is a key factor in organizations success that’s why man power of self-developer not only augments its skills with own expansion and elevation, but also provides growth and progression ground of organization from intellectual capital point of view. According to determinative role that accountants contain most important man power in success or defeat of organizations in economic and financial condition, this research to study affection of self-development on improving the skill of accountants with the mediating role of intellectual capital. Current research is functional in view point goal and descriptive-geodesic in terms of essence. The statistical population is employed accountants in private sector of Golestan state which included 198 individuals and the way of sampling is available sampling. For collecting information has been used standard questionnaire and for examining the hypotheses of research have been used from model ways of structural equations and analysis of course in PLS software. Findings show that self-development affects directly and indirectly on promotion of accountants skill through intellectual capital and it explains that utilization of self-development implements not only cause to increase intellectual capital level, but also it leads to skill promotion of accountants because of intellectual capital. Manuscript profile -
Open Access Article
9 - Investigating the effect of different emotional states (emotions) on biased decision making in accounting
mohammadreza tat mansour garkaz mohammadreza abdoli saeid baratyHuman judgment and decision-making affect all stages of the creation of accounting information, from the beginning to the interpretation of information. The decision-making process can be shaped by emotions, emotions can change signals of evaluation, risk perception and MoreHuman judgment and decision-making affect all stages of the creation of accounting information, from the beginning to the interpretation of information. The decision-making process can be shaped by emotions, emotions can change signals of evaluation, risk perception and strategic orientation. Thus, there is an aspect of human behavior in the judgment and decision-making process that is reflected in the accounting information disclosed in the financial statements. Therefore, in the present study, the effect of different emotional states (emotions) on biased decisions in accounting has been investigated. This research is a descriptive and quasi-experimental application. The statistical population of this research is graduate students of accounting in a simulated environment by presenting a scenario as a financial manager. The number of samples was determined according to the unknown number of population through the formula of unknown population 198 people. One-way analysis of variance and LSD post hoc test were used to analyze the data. The results of this study show that different emotional states (happy / sad) have a significant effect on students' decision-making in the role of financial managers. The decision-making of financial managers (accounting students) who were in a normal emotional state was less biased than that of financial managers who were in an unusual (happy / sad) emotional state. The results of this study show that when people experience natural and stable emotional states, they can make the right decisions. But when their condition is unusual, they are unable to make the right decision. Manuscript profile -
Open Access Article
10 - Studying the Moderating Role of Financial Biases on Relationship between Financial Managers Individual Properties and Companies Circumstances on Financial Performance of Accepted Companies in Tehran Sock Exchange
Raheleh Moradi Faegh Ahmadi Hamidreza Kordlouei Jahanbakhsh AsadniaBehavioral biases can disturb the process of managers’ decision making and cause to the under estimate results. Therefore, in this research the effect of financial manager's individual properties and companies circumstances on financial performance of accepted com MoreBehavioral biases can disturb the process of managers’ decision making and cause to the under estimate results. Therefore, in this research the effect of financial manager's individual properties and companies circumstances on financial performance of accepted companies in Tehran stock exchange was studied trough the moderating role of financial biases. For this purpose statistical population included of financial managers of accepted companies in Tehran stock exchange. Also, for determining sample volume and sampling method, the Cochran's formula (421 persons) and available method were used. For data analyzing the structural equation modeling with partial least squares (PLS) method was applied. Results indicated that: a) “Financial manager's individual properties” has positive significant effect on companies' financial performance. b) “Companies circumstances” has positive significant effect on companies' financial performance. c) Entering financial biases as the moderating variable reduces the positive effect of financial manager's individual properties and companies' circumstances on companies' financial performance. Finally according to the inverse significant effect of behavioral biases of financial managers on financial performance of companies, adjusting the behavioral biases by consult with experts and participate in short run and long run training programs, suggested to financial managers. Manuscript profile -
Open Access Article
11 - Investigating the Effect of Social Intuition in Decision Making and its Importance in Teaching Accounting Ethics
mansour garkaz farshid eimerIntuitive decision making is a process related to the human subconscious mind and is a kind of mental conclusion that the decision maker reaches based on his past experiences and emotions and those of others. It is happening among several people and the results and expe MoreIntuitive decision making is a process related to the human subconscious mind and is a kind of mental conclusion that the decision maker reaches based on his past experiences and emotions and those of others. It is happening among several people and the results and experiences of people are influential in other people's decisions. Thus, the moral judgments of friends, colleagues, and acquaintances may influence the personal judgments of individuals. Therefore, the present study examines the impact of social intuition on decision making and its importance in teaching accounting ethics. This research is of applied, descriptive and survey type. The data collection tool is questionnaire instrument and the statistical population of the study consists of undergraduate, post-graduate and doctoral accounting students in the Golestan province Universities in 2021. Analysis of variance with general linear model design is used to analyze the data. The results show that social intuition has a significant effect on the judgment and decision of accountants. Also, the judgment of others on ethical issues has a significant effect on the ethical judgment and decision-making of accountants, and it can be concluded that the moral acceptance or immorality of issues by other people can be the basis for ethical or immoral decision-making by accountants. Manuscript profile -
Open Access Article
12 - The Effect of Economic Uncertainty on Cost Stickiness Behavior
behzad rezazadeh shokrollah khajavi Allah Karam SalehiThe purpose of this research is to study macroeconomic uncertainty measures effect on cost stickiness conducting two steps Fama-Macbeth regression models on listed companies of Tehran Stock Exchange. In order to estimate macroeconomic uncertainty four measures of GDP gr MoreThe purpose of this research is to study macroeconomic uncertainty measures effect on cost stickiness conducting two steps Fama-Macbeth regression models on listed companies of Tehran Stock Exchange. In order to estimate macroeconomic uncertainty four measures of GDP growth, inflation rate, exchange rate and interest rate have been utilized by Arch and Garch models. For this purpose, a hypothesis is developed and the data of108 listed companies of Tehran Stock Exchange is analyzed during the period of 2011 to 2019. The research regression model is tested by two steps Fama-Macbeth regression model. Results show a positive significant effect of macroeconomic uncertainty measures (measures of GDP growth, inflation rate, exchange rate and interest rate) on cost stickiness. Thus, results hold that macroeconomic uncertainty measures increase cost stickiness. Manuscript profile -
Open Access Article
13 - The Review of the Effect of Moon Astrology in the Tehran Stock Exchange: Evidence from the Moon Financial Astrology
ali mohamadi Akbar AliabadiAstrology examines the effects of celestial bodies in terms of distance, mass, position and speed of movement in the universe, especially the planets of the solar system, on the events of the earth and the conditions of its inhabitants. One of the new field of astrology MoreAstrology examines the effects of celestial bodies in terms of distance, mass, position and speed of movement in the universe, especially the planets of the solar system, on the events of the earth and the conditions of its inhabitants. One of the new field of astrology is financial astrology, which is based on the investigation of the effects of celestial bodies in the financial markets and how their effects occur. This article is done with the aim of how the rotation and position of the moon in the sky can affect the financial markets. For this purpose، the statistical population of the Tehran Stock Exchange and the statistical sample of the total index were selected for a period of 13 years (2009-2021) and examined by the T-TEST method. The results show the effects of some indicators of the moon on the variables of volatility، volume and number of transactions، but the return is not affected by this. Therefore، the hypothesis of the effect of the moon's qualities (new and full moon، first and third squares) on the volatility and number of transactions is accepted، and the hypothesis of the effect of the position on the moon in the sign zodiac of house and detriment sign for the volume and exaltation and fall sign for volatility transactions is accepted. Manuscript profile -
Open Access Article
14 - The Effect of Investor Sentiment on the Market Reactions to Earnings Restatements
Neda rostami donya ahadiyanInvestors' sentiment often stem from held mental beliefs or information unrelated to stock value and can lead to extreme or low reactions to good or bad news, fanatical expectations such as speculative tendencies and optimistic or pessimistic optimism. Meanwhile, restat MoreInvestors' sentiment often stem from held mental beliefs or information unrelated to stock value and can lead to extreme or low reactions to good or bad news, fanatical expectations such as speculative tendencies and optimistic or pessimistic optimism. Meanwhile, restatement of financial statements may be one of the factors affecting the sentiment of investors. The purpose of the present study is to investigate the effect of investors’ sentiment on the market reactions to earnings restatements. The statistical sample consists of 119 companies listed on the Tehran Stock Exchange in the period 2012 to 2020. The results show that the willingness of investors has a significant effect on the market reaction to the earnings restatement. The results also show that the high investor sentiment, both in the presence of restatement and non-restatement, has a positive effect on market reaction, but in the presence of restatement, the effect of high investor sentiment on market reaction is less. Another result of the research indicates that the low investor sentiment has a negative effect on the market reaction in the presence of a restatement and a positive effect when there is not restatement. Therefore, it can be said that the restatement is effective on the impact of low investor sentiment on the market reaction. Manuscript profile -
Open Access Article
15 - The Effect of Chief Executive Officer (CEO's) Narcissism and Hubris on the Relationship between Corporate Stability and Financial Performance
parisa yari darmeshkanloo marzieh ebrahimi shaghaghi hossein eslami mofidabadiPaying attention to the issue of sustainability in the financial and economic literature has attracted the attention of many researchers, and various aspects of this issue, including environmental, social, managerial and economic, have been examined in various researche MorePaying attention to the issue of sustainability in the financial and economic literature has attracted the attention of many researchers, and various aspects of this issue, including environmental, social, managerial and economic, have been examined in various researches. Knowing the effects that may be effective from the implementation of sustainability policies by companies on their performance, and in this regard, knowing the dimensions of the psychological personalities of managers as those responsible for the implementation of such policies led us to investigate the effect of the CEO's self-infatuation and hubris on the relationship between corporate sustainability and financial performance. The statistical society of this research included the companies accepted in the capital market of Tehran during the financial period of 2010 to 2019, and finally, after the implementation of the sampling method, the number of 1210 companies entered in the final sample. Three hypotheses have been proposed to investigate this research. The regression method used was the multivariate regression method. The results obtained from the regression show that corporate sustainability has a significant and positive effect on the company's financial performance at a significance level of 0.05, and also, the moderating role of CEO narcissism in the relationship between corporate sustainability and financial performance has been confirmed at a significance level of 0.05. The results of the hypotheses, in line with the results of previous researches and consistent with them, confirm the influence of behavioral and personality factors on the relationship between corporate sustainability and financial performance. Manuscript profile -
Open Access Article
16 - Linear and Nonlinear Response of Stock Market Segments to Gold, Currency and Oil Price Movements
Shahnaz mashayekh tayebeh jamshidiThe purpose of this study is to investigate the linear and nonlinear response of stock market segments to gold, currency and oil price movements. The statistical population of the study is the companies that are listed in the Tehran Stock Exchange. Research data are rev MoreThe purpose of this study is to investigate the linear and nonlinear response of stock market segments to gold, currency and oil price movements. The statistical population of the study is the companies that are listed in the Tehran Stock Exchange. Research data are reviewed during the years 2010 to 2020. The research data is time series and linear and nonlinear regression methods are used to test the research hypothesis. The results show that in the short run, stock prices in intervals 1, 3 and 7 have a positive effect and in intervals 2, 4, 6 and 8 have a negative effect on stock prices in the current period. According to the parent test, overall stock prices are positively affected by their breaks. Also, in the long run, both positive and negative shocks of oil prices have a significant effect on the stock index, the elasticity of the index to world oil prices is about 70%. Unlike oil prices, the exchange rate and gold have a positive effect on stock prices in Iran. According to the results of the estimated coefficients of the nonlinear pattern, the stock price as a whole is positively affected by its intervals Manuscript profile -
Open Access Article
17 - The Effect of Narcissistic Managers on Internal and External Social Performance With a Moderating Role of Overconfidence
nazanin bashirimanesh seyyed hesam vaghfi kobra shamsodininThe narcissistic managers try to be active and active in the field of social activities in order to gain fame and magnification, and in this way, they cover their weaknesses and gain more benefits. On the other hand, narcissistic managers are more likely to have overcon MoreThe narcissistic managers try to be active and active in the field of social activities in order to gain fame and magnification, and in this way, they cover their weaknesses and gain more benefits. On the other hand, narcissistic managers are more likely to have overconfidence in their attitudes and abilities. According to this ,The purpose of this study is to investigate the narcissism of managers and internal and external social performance with emphasis on overconfidence. For this purpose, a sample of 129 companies listed on the Tehran Stock Exchange during the years 2014 to 2021 were reviewed. Research hypotheses were tested using combined data and using multiple and Logit regression in Stata and Eviews software. Findings from the test of research hypotheses show that managers 'narcissism has a positive and significant effect on managers' social performance in the internal and external field. Narcissistic managers participate in social activities in order to show off and attract the attention of internal and external stakeholders. The findings also showed that overconfidence has a negative and significant effect on the relationship between managers' narcissism and internal and external social performance. Accordingly, managers' false self-confidence reduces the positive effect of managerial narcissism on social performance. Manuscript profile -
Open Access Article
18 - The Effect of Leadership Power of Client CFO on Auditor Advocacy Attitude
Behrooz Badpa sohrab ostaAmong 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. T MoreAmong 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 -
Open Access Article
19 - Investigating the Effect of Self-Control Learning Strategies on Financial Fraud Risk Assessment
reza nematikoshteliThe 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 MoreThe 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
20 - The effect of Friedman and Rosenman personality typology model on tax recognition and collection
Soleiman ، Shahriarpoor Bahareh Banitalebi DehkordiPersonality typology is one of the most controversial topics in psychology, according to which the role that a person plays in the workplace can be identified and evaluated, and people can be employed according to their moods and personality traits. In this article, wit MorePersonality typology is one of the most controversial topics in psychology, according to which the role that a person plays in the workplace can be identified and evaluated, and people can be employed according to their moods and personality traits. In this article, with the help of Friedman and Rosenman typology model, an attempt was made to investigate the effect of 4 types of personality types A, B, C and D of tax officials on tax identification and collection. For this purpose, the required data have been collected and analyzed through 5 categories of questionnaires completed by all tax officials of the General Department of Tax Affairs of Chaharmahal and Bakhtiari Province. The results showed that there is a significant relationship between the type of personality type of tax officials and tax recognition and collection. According to the research findings, considering that the decision to choose a job and profession is one of the most important and crucial issues in the life of each person and since each person has a unique personality type, so to get acquainted with different dimensions of human existence. And creating motivation, better communication, maintaining and providing mental health in individuals and ultimately the optimal realization of organizational goals, considering the personality type of staff is a necessary thing that should be paid special attention by managers. Manuscript profile -
Open Access Article
21 - Investigating the Impact of Planned Behavior Theory and Opportunistic Behavior on Employee Accounting action (Accountants)
zahra mohammadpour davood kiakojoriEmployees who are accounting action seek to invest in relationships that, through well-planned and fully opportunistic planning, provide a platform for their legal and illegal requests. These fully accountable employees lend to their target individuals to get the most o MoreEmployees who are accounting action seek to invest in relationships that, through well-planned and fully opportunistic planning, provide a platform for their legal and illegal requests. These fully accountable employees lend to their target individuals to get the most out of this investment when needed. The purpose of this study is to investigate the effect of the theory of planned behavior and opportunistic behavior on the accounting action performance of employees (accountants). For this purpose, Persian and Latin articles that were selected by snowball method were used. After theoretical saturation, textual content analysis was performed. Then, the obtained data were provided to the experts by a questionnaire, and after three rounds of qualitative Delphi and identification of relevant sub-criteria, and then using network analysis technique and Dematel, internal relationships and prioritization were examined. Based on the results, the criterion of "planned behavior" with a normalized weight of 0.0472 is in the first priority and the criterion of "opportunistic behavior" with a normalized weight of 0.0296 is in the second priority. Manuscript profile -
Open Access Article
22 - The Effect of CEO Optimism and Myopia on Dimensions of Corporate Risk Management Moderated by CEO Political Connection and Efficiency
Javad Zanganeh majid ashrafi Ebrahim Abbassi Arash NaderianThe CEO behavioral pattern is the most important factor in decisions regarding corporate financing and capital structure composition. With the increasing competitiveness and management difficulty in highly complex organizational environments, firms (companies/organizati MoreThe CEO behavioral pattern is the most important factor in decisions regarding corporate financing and capital structure composition. With the increasing competitiveness and management difficulty in highly complex organizational environments, firms (companies/organizations) require CEOs who can identify and consider such inherent complexity in momentous decisions. Risk management constitutes a major part of this decision-making process. Therefore, this study sought to address how CEO’s optimism and myopia affect different dimensions of corporate risk management, including compliance, strategy, operation, and reporting, considering the moderating role of CEO’s political connection and efficiency. To this end, the data were collected from 130 firms listed on Tehran Stock Exchange in the 2014–2018 timeframe, and they were analyzed using multivariate regression with combined data. Results (from hypothesis testing) showed that CEO’s optimism has a negative relationship with strategy and operation, but a positive one with reporting. They also revealed that there is a negative, significant relationship between CEO’s myopia and strategy and compliance. CEO’s political connection turns negative the relationship between CEO’s optimism and operation as well as the relationship between CEO’s myopia and compliance; in addition, it has a positive effect on the relationship between CEO’s optimism and compliance and strategy, and a negative one on (the relationship with) operation. The mediating role of CEO’s efficiency is positive in the relationship between myopia and strategy and reporting, and it is negative in the relationship of myopia with operation. Manuscript profile -
Open Access Article
23 - Investigating the Effect of Ethical Ideology on Auditors' Self-Efficacy
reza nematikoshteliEthics 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 MoreEthics 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 -
Open Access Article
24 - The Impact of Individual Sentiment Beta on Stock Return of Companies Listed on Tehran Stock Exchange
amir hossein sharifmehr karim Azarbaijani Arezoo Aghaei chadeganiIndividual stock sentiment is one of the non-fundamental factors that affect the financial markets which is influenced by various factors. Individual stock sentiment beta is a new concept and is defined as the sensitivity of individual stock returns to the individual st MoreIndividual stock sentiment is one of the non-fundamental factors that affect the financial markets which is influenced by various factors. Individual stock sentiment beta is a new concept and is defined as the sensitivity of individual stock returns to the individual stock sentiment changes. Due to the fact that Tehran stock exchange operate at a weak level of effiecency; this research purpuses to investigate the impact of individual sentiment beta on stock excess return and capital asset pricing model (CAPM) alpha in Tehran stock exchange. In this regard research data for top 50 companies of Tehran stock exchange at period from October 2019 to February 2021 which include biggest rise and fall in history of Tehran stock exchange was extracted through Rahavad Novin Software. Then excess return of 50 stock at research period time was calculated by Ami broker software, and finally all of data was analyzed by Eviews software.Finally the results showed that stocks with higher individual sentiment beta have higher excess return and CAPM alpha. Manuscript profile -
Open Access Article
25 - Investor Sentiment, Misstatements, and Auditor Behavior
Faegh Ahmadi amirhossein jamali mohammad hadi hosseini saraniHigh investor sentiment has been linked with opportunistic managerial behavior in the face of more optimistic investors and analysts. In this study, this line of work is developed by documenting the increased likelihood of misstatements and the consequent increase in au MoreHigh investor sentiment has been linked with opportunistic managerial behavior in the face of more optimistic investors and analysts. In this study, this line of work is developed by documenting the increased likelihood of misstatements and the consequent increase in audit risk in the face of high investor sentiment. The main objective of this study is to investigate the effect investor sentiment on misstatements, and auditor behavior of listed companies in Tehran Stock Exchange. The sample consists of 94 firms listed in Tehran Stock Exchange in the period from 2017 to 2021. The research hypotheses were tested using multivariate regression model with panel data method. The results showed that investor sentiment have significant positive effect on the misstatements with in 95% confidence level. In addition, other findings indicated existence of a significant positive effect investor sentiment on audit fees and going concern opinion. As a result, The findings enhance the understanding of how investor sentiment affects misstatements, and auditor behavior, and enrich the literature on corporate auditor pricing and reporting decisions. Manuscript profile -
Open Access Article
26 - Content Analysis of the Book ‘Accounting Concepts and Procedures’ Perspective of Engagement Rate Assessment: Based on the William Romey' s Model
nasim shah moradi mehdi Mirzania Nokhandan fatemeh mansuri mohammad abadiOne of the general principles in education concerns learners’ active involvement in learning in such a way that they can communicate with the content of the book and demonstrate an active reaction. Active teaching and learning requires dynamic learning materials a MoreOne of the general principles in education concerns learners’ active involvement in learning in such a way that they can communicate with the content of the book and demonstrate an active reaction. Active teaching and learning requires dynamic learning materials and textbooks are considered as one of the most important tools in this regard. One of the methods that can help accounting teachers and authors in identifying the strengths and weaknesses of textbooks and eliminating their shortcomings is the content analysis. Accordingly, the aim of this research, conducted in the form of a case study, is to introduce content analysis through William Romey’s model by which accounting teachers can examine the engagement factor and active students’ involvement with the book in terms of three components of texts, questions and images. The target content of the study was the fortieth edition of the book ‘Accounting Concepts and Procedures’ published by the Auditing Organization in 2020. According to the research findings, the rate of student involvement with the texts, questions and images of the book were found to be 0.04, 1.35 and 0, respectively. These findings imply that the questions in the book are actively and optimally designed while the texts and images are inactively compiled and need further revision. Manuscript profile -
Open Access Article
27 - Analyzing the Intention of Individual Investors towards Socially Responsible Investment: Extended Theory of Reasoned Action
Mohammad Nazaripour Babak ZakizadehSocially responsible investment (SRI) means investing in the stocks of companies that have positive social functions. SRI provides a mechanism for investors to align personal values with investment objectives. Therefore the purpose of this study is to analyze individual MoreSocially responsible investment (SRI) means investing in the stocks of companies that have positive social functions. SRI provides a mechanism for investors to align personal values with investment objectives. Therefore the purpose of this study is to analyze individual investors’ intention towards socially responsible investment using the extended theory of reasoned action. The population of this study is individual investors of Tehran Stock Exchange and the sample size is 385 people. The conceptual model was tested using structural equation modeling and through Amos software version 24. Exploratory and confirmatory factor analysis have also been used to ensure the existence of the minimum requirements to test the conceptual model. According to the research findings, the variables of attitude, subjective norms, moral norms, environmental concerns, financial literacy and financial performance have a positive and significant effect on the dependent variable (investors' intention towards SRI). Financial performance and environmental concerns variables have the highest and lowest effects on the dependent variable, respectively. Of the six demographic variables (gender, age, education, monthly income, occupation, and experience), only the age variable affects the dependent variable. This means that with getting older, the investors' willingness to invest in socially responsible companies increases. Manuscript profile -
Open Access Article
28 - The Psychological Role of WorkPlace and Organizational Socialization in Improving Auditors' Ethics by Reducing Deviant Behaviors
saead shad Mehdi Zeinali Ahmad Mohammadi Younes Badavar NahandiThe auditing profession, in order to develop the ethics of auditors, needs to correct deviations and promote ethical and behavioral prerequisites in order to gain the trust and confidence of the public and to reassure them by understanding the sensitivities and concerns MoreThe auditing profession, in order to develop the ethics of auditors, needs to correct deviations and promote ethical and behavioral prerequisites in order to gain the trust and confidence of the public and to reassure them by understanding the sensitivities and concerns of stakeholders. To achieve this idea, the auditing community must be more sensitive in the workplace to reduce and minimize any deviations and unreasonable behaviors. The purpose of this study is to investigate the psychological role of the work environment and sociability in improving the ethics of auditors by reducing deviant behaviors. Research data in the statistical community of auditors, members of the Iranian Formal Accounting Society, were completed with 367 questionnaires based on available methods and data analysis was performed using structural equation modeling with partial least squares approach. The results show that the psychological environment of the workplace and organizational socialization have a significant impact on improving the ethics of auditors by reducing deviant behaviors and by strengthening these criteria can control deviant behaviors and improve personal motivation and ethical atmosphere in the workplace of auditors. Manuscript profile -
Open Access Article
29 - Investigating the effect of emotional intelligence on financial decision making with the mediating role of investors' mood in the stock market
abas samadi roholah sohrabi elham rezaei negin maghsodInvestors face problems in making financial decisions. People who have no control over their emotions make irrational decisions. On the other hand, daily moods have a great impact on financial decisions. In this study, the effect of psychological variables of emotional MoreInvestors face problems in making financial decisions. People who have no control over their emotions make irrational decisions. On the other hand, daily moods have a great impact on financial decisions. In this study, the effect of psychological variables of emotional intelligence mediated by mood on investors' decision making has been investigated. The research method is applied in terms of purpose and descriptive and survey in terms of nature. The statistical population is investors in the city of Hamedan. The data collection tool in this study is based on a questionnaire. The Baron Emotional Intelligence Questionnaire with 90 scores, the Panas Questionnaire with 20 scores were used to measure the mood variable and the Bruce and Scott Decision Making Scale with 25 scales. In order to confirm the validity of this questionnaire, in addition to confirming the face and content validity, construct validity was used. Data analysis was performed by linear regression tests. It was concluded that there is a relationship between emotional intelligence and financial decision making. One of the minor results is the lack of relationship between emotional intelligence and intuitive decision making and the negative relationship between emotional intelligence and rational decision making but emotional intelligence is directly related to three styles of dependence, instant and avoidance . But the other result is that positive mood such as enthusiastic, active, alert is not related to intuitive decision making and is positively related to rational, instantaneous and avoidant decision-making style and negatively related to dependent decision-making style. Manuscript profile -
Open Access Article
30 - Theory of Planned Behavior Role in Investment Decisions in Islamic Securities
raziyeh salehi amniyeh khozani arezoo aghaei chadegani Investing in Islamic financial instruments leads to the collection of stagnant capital and the allocation of resources in an optimal way and economic development, which is possible by identifying the factors affecting investment in this type of securities. The th More Investing in Islamic financial instruments leads to the collection of stagnant capital and the allocation of resources in an optimal way and economic development, which is possible by identifying the factors affecting investment in this type of securities. The theory of planned behavior is able to predict a person's behavior and action through three factors. The purpose of this research is to determine the role of theory of planned behavior in investment decisions in Islamic securities. This research investigates the effect of theory of planned behavior factors such as attitude toward behavior, subjective norm and perceived behavioral control on investment decisions in Islamic securities (Sukuk). This research is behavioral study and survey research which is conducted using questionnaire. This research is conducted in Tehran Stock Exchange in 2019 and population consists of all investors in Tehran Stock Exchange and the sample consists of 164 filled and returned questionnaires. To analysis research hypotheses, SEM method and PLS software are used. The results show that attitude toward behavior and perceived behavioral control have effect on investors’ intention to invest in Islamic securities but subjective norm has no effect on investors’ intention to invest in Islamic securities. Moreover, the results show that investors’ intention has no significant effect on investors’ decision to invest in Islamic securities. Manuscript profile -
Open Access Article
31 - Investigating the effect of auditor personality type on the content aspect of the readability of the audit report
Atefeh fazel Dehkord Hamidreza Jafaridehkordi Behrouz EydivandiThe audit report as a result of the assurance service process and its readability is one of the most important components of the report's comprehensibility for users, which can be influenced by many factors such as the personality traits of the auditors. The present stu MoreThe audit report as a result of the assurance service process and its readability is one of the most important components of the report's comprehensibility for users, which can be influenced by many factors such as the personality traits of the auditors. The present study examines the effect of auditors' personality type on the content aspect of the readability of the audit report. In this study, data related to the auditor personality type variable were collected using the principal components test and five personality factors including extraversion, neuroticism, flexibility, agreeability and conscientiousness, through Neo McCray and Costa (1997) five-factor questionnaire. Gunning phage and flash indices were used to measure the content variability of the auditor's report. The selected sample in this study is 87 partners and audit managers who are members of the Society of Certified Public Accountants and 231 audit reports related to listed companies that were reviewed by these institutions in 2019. The results showed that the auditor's personality type in terms of content The readability of the auditor's report is influential and personality traits including conscientiousness, flexibility and extraversion of the auditor have a positive and significant effect on the readability of the auditor's report and the auditor's neuroticism and agreeability have no significant relationship with the content aspect of the readability of the audit report. Manuscript profile -
Open Access Article
32 - Investigating the Effect of Corporate Governance Mechanisms and Political Connections on Accounting Conservatism in Tehran Stock Exchange
Omid pourheidari Ali Kiani Farid baratiThe necessity of success and sound performance of companies is the existence of a strong corporate governance structure to better monitor management and use conservatism to improve financial performance. Present study investigates the effect of corporate governance and MoreThe necessity of success and sound performance of companies is the existence of a strong corporate governance structure to better monitor management and use conservatism to improve financial performance. Present study investigates the effect of corporate governance and political connections on accounting conservatism of companies of listed companies in Tehran Stock Exchange. The statistical sample of the study is collected by systematic deletion from the companies listed in Tehran Stock Exchange during the period of 2013 to 2020, the size of which is 140 firms. To test the research hypothesis pooled data regression method is used. The results of the research hypothesis test indicate that the board size does not have a significant positive effect on accounting conservatism. Board independence, audit quality and management ownership have a positive and significant effect on accounting conservatism of companies listed companies in Tehran Stock Exchange. Also the results show that government ownership and political connections have a negative and significant effect on accounting conservatism in firms listed in Tehran Stock Exchange Manuscript profile -
Open Access Article
33 - The effect of managers' overconfidence on financial reporting tone
nazanin bashirimanesh nayyer ourojoghliDescriptive expression of financial statements can be very important because of the ability to express positive or negative of news and information and ultimately affect users. Managers can distract users' perceptions of explanatory reports using text tone management. T MoreDescriptive expression of financial statements can be very important because of the ability to express positive or negative of news and information and ultimately affect users. Managers can distract users' perceptions of explanatory reports using text tone management. Therefore, the purpose of this study is to investigate the effect of managers' overconfidence on the financial reporting tone. For this purpose, a sample of 129 companies listed on the Tehran Stock Exchange during the years 2014 to 2020 were reviewed. In this study, managers' overconfidence was measured in terms of three methods of capital expenditure, over investment and debt ratio, and research hypotheses were tested using combined data and multiple regression in SATA and EVIEWS software. Findings from the test of research hypotheses show, that when managers' overconfidence is in the form of over-investment and increase in capital expenditures, has a positive and significant relationship with using of positive words in financial statements. Therefore, in this case, due to the overconfidence and optimism of the manager, the simple and unexpected tone of financial reporting has more positive words and becomes optimistic. But if the overconfidence behavior of manager occurs in the form of increasing the amount of debt and receiving bank facilities, it has a negative and significant relationship with the simple and unexpected tone of financial reporting. Therefore, in this case, due to the increase in financial risk of the company, the use of positive words in financial reporting is less. Manuscript profile -
Open Access Article
34 - The Impact of Behavioral Financial Characteristics on Investment Decisions by Emphasizing the Mediating Role of Individual and General Characteristics of Investors in Tehran Stock Exchange
Azadeh Fooladi Sedigheh Tootian Esfahani Hossein Eslami Mofid AbadiThe main purpose of this study was to investigate the effect of financial and behavioral characteristics on investment decisions by considering the mediating role of individual and general characteristics of investors in the Tehran Stock Exchange. The statistical popula MoreThe main purpose of this study was to investigate the effect of financial and behavioral characteristics on investment decisions by considering the mediating role of individual and general characteristics of investors in the Tehran Stock Exchange. The statistical population of this study includes active investors in Tehran Stock Exchange. The sample size obtained using the formula is 384 Cochrane. In order to measure the research variables, a questionnaire with 43 items and the dimensions of investors' behavioral biases, the decision to invest in stock equations, individual and general characteristics of investors have been used. The present study was descriptive-survey and applied in terms of purpose.In order to test and test the research hypotheses, descriptive and inferential statistical techniques and structural equation modeling methods have been used.Findings of this research showed that investors' behavioral biases have a significant effect on the decision to invest in stocks by mediating the individual and general characteristics of investors. Judgment biases have a significant effect on the decision of investors in stocks by mediating the individual and general characteristics of investors. Also, preferential bias has a significant effect on the decision to invest in stocks with the mediating role of individual and general characteristics of investors. However, the behavioral biases of investors do not have a significant effect on the decision to invest in stocks. But the individual and general characteristics of investors have a significant effect on the decision to invest in stocks. Manuscript profile -
Open Access Article
35 - Investigating the Impact of Social Responsibility and Liquidity Risk of Company Stocks on Fluctuations in Stock Returns in Companies Listed on Tehran Stock Exchange
seyed ali hosseini sara razaniCorporate social responsibility is a key factor in the survival of any organization. Companies see social responsibility as a kind of business strategy, which increases their credibility in competitive markets and also increases their market share. . Liquidity risk and MoreCorporate social responsibility is a key factor in the survival of any organization. Companies see social responsibility as a kind of business strategy, which increases their credibility in competitive markets and also increases their market share. . Liquidity risk and its management method has become one of the most important issues in organizations. The potential effects that this branch of risk can have on the performance of companies are sometimes so wide that they lead to the bankruptcy of these units. The present study investigates the relationship between corporate social responsibility, liquidity risk and stock return fluctuations of the Tehran Stock Exchange in the period 2015 to 2019. Sampling was performed using a systematic elimination method and The selected sample includes 140 companies. The model used in the research follows the study of Bechti et al. (2015) The results show that the liquidity risk variable has a positive and significant effect on stock return fluctuations. This means that with increasing liquidity risk, the amount of stock return fluctuations also increases. The effect of social responsibility variable on stock return fluctuations is negative and significant. Annual sales growth, company size and fixed assets have a negative and significant effect on stock return fluctuations. According to the results of both research hypotheses, the 95% confidence level is confirmed. Manuscript profile -
Open Access Article
36 - Investigating Time Varying Herd Behavior in Tehran Stock Exchange: Generalized Autoregressive Score Approach
Mohammad Ebrahim Samavi Hashem Nikoomaram Mahdi Madanchi Zaj Ahmad YaghobnezhadHerd behavior is one of the most important behavioral biases in financial markets and is one of the determinants of financial crises. Given that herd behavior directly affects price, presenting a model based solely on past prices, with good predictability, indicates the MoreHerd behavior is one of the most important behavioral biases in financial markets and is one of the determinants of financial crises. Given that herd behavior directly affects price, presenting a model based solely on past prices, with good predictability, indicates the existence of market herd behavior. This article aims to investigate the existence of herd behavior in Tehran Stock Exchange and presents a new nonlinear variable time model called Generalized Autoregressive Score (GAS) and has been compared with traditional GARCH and AR nonlinear models. in order to predict the distribution of return of the total index of the stock exchange during the period 2010 to 2020. The results of modeling for the asset by the new GAS model are compared with the results of the GARCH and AR models and their performance is tested for inside and outside the sample. ample in the internal and external tests show that the new GAS model is more accurate than the traditional GARCH and AR models in predicting the daily return distribution of the total index of the Tehran Stock Exchange and also the presence of herd behavior in Iran's capital market has been approved. Manuscript profile -
Open Access Article
37 - The Effect Of Financial statement comparability on corporate debt maturity with emphasis on the role of Managers’ Overconfidence
Hengameh veysizadeh Allah Karam SalehiComparability is also one of the key quality features of accounting information that facilitates the comparison of financial statements, comparability in the capital market and debt is very important for investors and creditors; Because investment and lending decisions MoreComparability is also one of the key quality features of accounting information that facilitates the comparison of financial statements, comparability in the capital market and debt is very important for investors and creditors; Because investment and lending decisions are based on evaluating alternative opportunities or projects, without this comparable information, no optimal decision can be made. Due to the importance of this issue, in this study, the effect of comparability of financial statements on debt maturity structure with emphasis on the role of managers' overconfidence in the Tehran Stock Exchange in the period 2014 to 2020 using the information of 144 companies using the generalized least squares and generalized moment procedure regression has been investigated. The research method is applied, descriptive and with deductive-inductive approach. To measure the comparability of financial statements, the model of De Franco et al. (2011) and following the research of Ahmed and Duellman (2013) to measure managers' overconfidence, over-investment has been used. The results using both methods show that the comparability of financial statements reduces the debt maturity structure and managers' overconfidence leads to an increase in the debt maturity structure. Managers' overconfidence also increases the negative relationship between the comparability of financial statements and debt maturity structure and increases its severity. Manuscript profile -
Open Access Article
38 - Investigating Ethical Factors Affecting Internal Audit Reporting Decisions
zahra honarmandi seyedeh zahra mousavi Samira ZareiEthical conduct is considered as one of the conditions for the survival of the internal audit profession. Decisions that are ethically ambiguous can lead to financial reporting errors. This study is the ethical factors of internal audit executive reporting that describe MoreEthical conduct is considered as one of the conditions for the survival of the internal audit profession. Decisions that are ethically ambiguous can lead to financial reporting errors. This study is the ethical factors of internal audit executive reporting that describes the internal auditor's relationship with the organization. For this purpose, the ethical method thinking model is used in which the three ethical factors of perceptions, information, and judgment based on decision-making in internal audit reporting are examined. The research tool was a questionnaire that was distributed and collected among the statistical population in 1399 after localization. The statistical population of the auditors' research was 417 members of the Iranian Association of Internal Auditors, and 200 people were selected as a statistical sample using Cochran's formula. Finally, the responses were analyzed through structural equations. The results show a two-way relationship between the internal auditor's perception of management activities and the use of information technology by the internal auditor, as well as a one-way relationship between the internal auditor's perception of management activities and judgment. Decision-making has technology with judgment and judgment with decision-making, and the relationship between judgment and decision-making is stronger than other relationships. Manuscript profile -
Open Access Article
39 - Scope of Theory of Planned Behavior and Whistle-Blowing Tendency
Vahid Bekhradi NasabThe desire to "Whistle-Blowing" the independent auditor is a move by independent auditors to detect violations and report them to oversight bodies for remedial action. However, the lack of motivation and willingness to disclose the report of errors discovered by indepen MoreThe desire to "Whistle-Blowing" the independent auditor is a move by independent auditors to detect violations and report them to oversight bodies for remedial action. However, the lack of motivation and willingness to disclose the report of errors discovered by independent auditors and the lack of willingness to Whistle-Blowing among them, requires that in the present study to focus on the ethical decision-making process, so that auditors Be encouraged independently and try to be alert. This research is purposeful, applied and a combination of cross-sectional and correlational survey methods. The statistical population of the trusted auditing firms of Tehran Stock Exchange and the research sample includes 56 firms in2020that were selected based on availability. The research tool is a questionnaire and a scenario and the research hypotheses have been tested using the least squares model. The results of the study show the extent to which auditors consider themselves to be the ethical representatives of the client. In other words, research evidence suggests that an individual's attitude toward Whistle-Blowing, ethical acceptance by others and oneself, one's perception of behavioral control, commitment to independence, and individual responsibility in reporting have a positive effect on the willingness to Whistle-Blowing independent auditors. But the consequences of reporting for the individual have a negative effect on the willingness to Whistle-Blowing independent auditors. Also, organizational support, correlation, group, group norms, and ethical status. Relationship between individual characteristics of auditors and the individual's willingness to Whistle-Blowing independent auditors. Manuscript profile -
Open Access Article
40 - Investigating the Effect of Interaction of Job Type, Gender and Apparent Attractiveness of Auditors on Judging and Understanding Immoral Behaviors
Mojgan Mohammadi Yazdi Forough HeyraniEthical 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 MoreEthical 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 -
Open Access Article
41 - Impact of Self-Sufficiency and Professional Skepticism on Moral Perception
mahdi filsaraeiThe 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-sufficien MoreThe 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 -
Open Access Article
42 - Evaluating ethical beliefs of accountants compared to non-accountants
Hadiseh Darvish Mohsen hashemi gohar Farzad KhalbandiFinancial scandals and corporate bankruptcies, especially in the last two decades, have made the importance of ethical issues in the accounting and auditing profession more prominent than in the past and have attracted the attention of professional members, the academic MoreFinancial scandals and corporate bankruptcies, especially in the last two decades, have made the importance of ethical issues in the accounting and auditing profession more prominent than in the past and have attracted the attention of professional members, the academic community, and accounting researchers more than in the past. Emphasizing moral beliefs and examining its effects on various phenomena can help reduce financial scandals as well as the reputation of the profession. The main purpose of the current research is to evaluate ethical beliefs among professional accountants and non-accountants. This research was conducted in 1401 and its statistical population consists of expert (professional) accountants and non-accountants, from which 400 samples were selected. 200 of the statistical sample are accountants and the other 200 are non-accountants. In order to collect data, questionnaires were used, and structural equation modeling was used by Smart PLS3 and Spss25 software to test hypotheses. The findings of the research showed that with the increase in accounting expertise of people, their moral beliefs decrease. Also, the findings of the research indicate that non-accounting professionals have more moral beliefs than accounting professionals. Manuscript profile -
Open Access Article
43 - Investigating herd behavior in the digital currency market
gholamreza askarzadeh amin roohiThe purpose of this research is to investigate herd behavior in the digital currency market. Considering the important role of herd behavior in the digital currency market and its effect on the price of cryptocurrencies, this study focuses on mass behavior in digital cu MoreThe purpose of this research is to investigate herd behavior in the digital currency market. Considering the important role of herd behavior in the digital currency market and its effect on the price of cryptocurrencies, this study focuses on mass behavior in digital currency markets, because this herd behavior causes the direction of the market to change, so for the trader and investors, it is important for what reasons this herd behavior occurs. Bitcoin has been the largest cryptocurrency invested over the past decade, and mass phenomena in cryptocurrency markets are largely attributed to its price volatility. The data analysis method is linear regression, and the statistical population is currently the top 500 cryptocurrencies based on the project, and in this research, the top 200 cryptocurrencies based on their market value in the digital currency market, which have the greatest impact. on the market and cause herd behavior in the digital currency market has been selected in the period of 2019 to 2022. The method of collecting information has been done using the library method, by checking the Coin Market Cap website and Latin articles. Cross-sectional absolute standard deviation (CSAD) has been used to measure and test hypotheses. The results of the research show that the intensity of herd behavior in the bull market is higher than in the bear market, and there is also herd behavior in the cryptocurrency bull market. Manuscript profile -
Open Access Article
44 - Effect of Corporate Social Performance on Financial Performance at Listed companies in the Tehran Stock Exchange with Moderating Role of Investor Sentiment
Hosein Asgari Aloiuj Hasan Hasan Matar Khabat alanziFinancial performance is one of the performance evaluation criteria of companies, which evaluates the company based on the amount of profit earned by the company in a financial period. The aim of the present study is to investigate the impact of corporate social perform MoreFinancial performance is one of the performance evaluation criteria of companies, which evaluates the company based on the amount of profit earned by the company in a financial period. The aim of the present study is to investigate the impact of corporate social performance (CSP) on the financial performance of companies listed on the Tehran Stock Exchange, emphasizing the moderating role of investor sentiments. For this purpos, 121 companies were selected as the final sample of the research using the systematic elimination method, and the required data were collected from these companies during the years 2014 to 2021. This study is applied research and the type of statistical analysis is descriptive-correlational. The results Indicates investor sentiments have a positive and significant effect on financial performance. Also, the impact of CSP on financial performance has been directly and significantly observed. Finally, the findings of the research showed that investor sentiments have strengthened the impact of CSP on the financial performance of companies listed on the Tehran Stock Exchange. Manuscript profile -
Open Access Article
45 - Financial Coaching and Financial Therapy: Differences and Boundaries
shokrollah khajavi Arezoo MosallanejadIntroduction: "Financial therapy" and "financial coaching" are relatively new terms in the financial literature. Study and research in these two areas is increasing rapidly and all of these studies emphasize their importance.Aim: The purpose of this conceptual paper is MoreIntroduction: "Financial therapy" and "financial coaching" are relatively new terms in the financial literature. Study and research in these two areas is increasing rapidly and all of these studies emphasize their importance.Aim: The purpose of this conceptual paper is to disentangle differences between financial coaching and financial therapy.Method: At first the experiences of financial educators identify with Review studies and finally introduce the types of competencies required (including experience, skills, knowledge and awareness) to perform the tasks assigned to them based on the knowledge gained.Results: While financial coaching and financial therapy share many techniques and approaches, financial therapy is a more inclusive practice. Financial therapy (e.g., financial therapists) has the ability to address dysfunctional money attitudes, as well as money disorders, and covers a wider time spectrum of healing a person’s past trauma and old pains. Another difference between financial coaching and financial therapy that is discussed in the paper is the arrangement of services and compensation.Conclusion: The paper does not suggest that one approach is better or right. Each approach can be appropriate for particular situations Manuscript profile -
Open Access Article
46 - The Effect of Moral Reasoning, Exposure to Ethics and Perceived Ethical Climate on Auditors' Ethical Judgment
َAhmad Ahmadi Amin Rostami Saeedeh HeydarzadehThe purpose of this paper is to examine the effect of ethical reasoning, exposure to ethics, and the perceived ethical climate on auditors' ethical judgment. The statistical population of this research includes the partners of audit institutions that are members of the MoreThe purpose of this paper is to examine the effect of ethical reasoning, exposure to ethics, and the perceived ethical climate on auditors' ethical judgment. The statistical population of this research includes the partners of audit institutions that are members of the Certified Public Accountants Society (independent auditors working as partners), and to investigate the issue, 88 people were selected as a sample from among the members of the society using Cochran's formula. Structural equation modeling has been used to test the research hypotheses. The results of the hypothesis test showed that ethical reasoning, exposure to ethics, and the perceived ethical climate have a positive and significant effect on auditors' ethical judgment. Among the investigated factors, moral reasoning has the greatest impact, and the perceived moral atmosphere has the least effect on the ethical judgment of auditors. People can provide moral arguments according to their knowledge of moral principles and processes. On the other hand, the development of ethics as well as how to teach it can help auditors make ethical decisions when choosing different options. Also, the more ethically auditors perceive their organization's atmosphere, the more ethically they act in applying professional judgments. By examining ethical orientation as an imperative element of judgment and decision-making in the auditor's profession, this research can contribute to expanding the theoretical foundations of behavioral research in auditing as well as provide useful information for auditing policymakers to formulate auditing strategies based on. Manuscript profile -
Open Access Article
47 - Tone management pattern (writing tone) and its relationship with financial reporting readability (content analysis and SEM)
rohalla vafaei poor mostafa ghasemi abdolreza mohseniThe linguistic features of the information provided and the type of writing of the financial statements (tone) can facilitate the achievement of the goals of conveying financial and economic facts and validating them financially. The eloquence and rhetoric used in the r MoreThe linguistic features of the information provided and the type of writing of the financial statements (tone) can facilitate the achievement of the goals of conveying financial and economic facts and validating them financially. The eloquence and rhetoric used in the reports is important for understanding quantitative information. In this regard, the present study was conducted with the aim of presenting a tone management model (reporting tone) and examining its relationship with the readability of financial reporting. This study is an exploratory mixed research, in the qualitative part, using thematic analysis technique and based on semi-structured interviews with 20 members of the chartered accountant community in Tehran and Shiraz, to present a qualitative model of tone management (reporting tone).has been discussed, and in the quantitative part, confirmatory factor analysis was used using a 30-question researcher-made questionnaire, in order to check the validity of the proposed qualitative model.In the theme analysis section, 19 basic themes, 3 organizing themes and one overarching theme were identified. Also, the results of the confirmatory factor analysis technique confirmed the fit of the proposed model. In addition, the result of the structural equation modeling technique showed that tone management (reporting tone) has an inverse and significant effect on the readability of financial reporting.Using tone management for informational purposes can help to improve the readability of financial reports and fundamental information of companies since the figures are not able to fully reflect economic realities due to inherent limitations or limitations in accounting standards. Manuscript profile -
Open Access Article
48 - The effect of job complexity, auditor's job rating and acceptance of inefficient behavior on audit judgment: the moderating role of independence
shahrzad aghamohamadi arezoo aghaei chadeganiThe main purpose of the current research is the impact of work complexity, auditor's job rating and acceptance of inefficient behavior on audit judgment: the moderating role of independence. The statistical population of this research includes all auditors working in au MoreThe main purpose of the current research is the impact of work complexity, auditor's job rating and acceptance of inefficient behavior on audit judgment: the moderating role of independence. The statistical population of this research includes all auditors working in audit institutions and audit organizations in Iran. Using Cochran's formula, a sample size of 192 people was considered. The data needed to examine and analyze the research hypotheses were collected through a standard questionnaire, and path analysis regression with SmartPLS software was used to examine the relationships between variables.The results of the research showed that the interactive variable of independence* work complexity which has a significance level of 0.036 and less than 0.05, it can be concluded that the independence variable can moderate the relationship between work complexity and audit judgment and work complexity It has a positive and significant effect on audit judgment. Therefore, hypothesis H1 is accepted in this study. The interactive variable of independence* the auditor's job rating, which has a significance level of 0.042 and less than 0.05, it can be concluded that the independence variable can adjust the auditor's job rating with audit judgment, therefore, hypothesis H2 in this research accepted. The interactive variable of independence* acceptance of inefficient behavior which has a significance level of 0.020 and less than 0.05, so it can be concluded that independence can moderate the relationship between acceptance of inefficient behavior and audit judgment, therefore, hypothesis H3 in this The research has been accepted. Manuscript profile -
Open Access Article
49 - Investigating the financial of investors in online commerce in the field of Tehran Exchange
seyed moslem mosavi maryam emami mibodiThe purpose of this research is to investigate the effect of shareholders' financial behavior on their electronic satisfaction, trust and loyalty in Tehran Stock Exchange.This research is on the applied from the view of purpose and is descriptive-correlation in terms of MoreThe purpose of this research is to investigate the effect of shareholders' financial behavior on their electronic satisfaction, trust and loyalty in Tehran Stock Exchange.This research is on the applied from the view of purpose and is descriptive-correlation in terms of data collection method to test the hypotheses. The statistical population of the present study consists of shareholders of Tehran Stock Exchange. In this study, the available sampling method has been used. A questionnaire was used to collect data. The validity of questionnaire was confirmed by calculating the convergent and divergent validity and its reliability by Cronbach's alpha. In statistical analysis, the structural equation modeling (SEM) approach has been used. According to the results of the research, the financial behavior of shareholders of Tehran Stock Exchange has a positive and significant effect on their electronic trust and satisfaction. Also, E-trust and E-electronic satisfaction of shareholders of Tehran Stock Exchange has a positive and significant effect on their loyalty to online trading systems. E-satisfaction also has a positive and significant effect on shareholders' trust in online trading systems. In addition, the financial behavior of shareholders through the mediating role of E-trust and E-satisfaction has a positive and significant effect on their loyalty to online trading systems. Manuscript profile -
Open Access Article
50 - Assessing the Relationship between Auditors’ Cultural Intelligence and Social Responsibility: a Psychological Model Using Structural Equations
Sohail Momeny Zahra PoorzamaniCultural 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 practica MoreCultural 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 -
Open Access Article
51 - The Effect of Auditors' Narcissism and Machiavellianism on Organizational Backstabbing with the Mediating Role of Self- interest
Reza Asgharpour HassankiyadehThe 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 stat MoreThe 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 -
Open Access Article
52 - Investigating the effect of dark three personality traits of managers on corporate sustainability (Evidence from Tehran Stock Exchange)
fahimeh tajik marzi ebrahimishaghaghi Hossein Eslami Mofid AbadiThe purpose of comparative study of the dark traits of the personality on corporate sustainability with evidence of the Tehran Stock Exchange is an applied study and a descriptive-correlational study method. The statistical population of the study included activists, in MoreThe purpose of comparative study of the dark traits of the personality on corporate sustainability with evidence of the Tehran Stock Exchange is an applied study and a descriptive-correlational study method. The statistical population of the study included activists, investors, agents, experts and senior experts of Tehran Stock Exchange companies, who were selected with a simple 240 random sampling strategy. In this study, the standard questionnaire of the Digen (Jonson & Webster, 2010) was used with three subscales of Machiavellism (eliminating all ethics), narcissism and psychosis. Corporate sustainability, including two subscales of environmental preferences and social preferences, was used by Plaster and Salver (2021). Research data analysis was performed with the model of structural equations and Smart PLS software. The results suggest that the dark traits of managers' personality have a negative impact on corporate sustainability; removing ethics has a negative impact on environmental preferences. Narcissism has a positive effect on environmental preferences. Psychosis has a negative impact on environmental preferences; Removing ethics has a negative impact on social preferences. Narcissism has a positive impact on social preferences. Psychosis has a negative impact on social preferences. Managers' dark personality traits have a positive impact on corporate sustainability by modulating managerial authority. The dark personality traits of managers have a negative impact on environmental preferences by modulating managerial authority, but this effect was not significant. Managers' dark personality traits have a negative impact on social preferences by modulating managerial authority. Manuscript profile -
Open Access Article
53 - Investigating the Effect of the Components of Ethical Programs of Companies on Reducing the Unethical Behaviors of Accountants
Aliakbar Pourfalah Faraghe Mehdi SarikhaniThe purpose of this study is to investigate the effect of the components of ethical programs of companies on reducing the unethical behavior of accountants. Therefore, the impact of the components of punishment, monitoring, internal reporting, code of ethics, ethics sup MoreThe purpose of this study is to investigate the effect of the components of ethical programs of companies on reducing the unethical behavior of accountants. Therefore, the impact of the components of punishment, monitoring, internal reporting, code of ethics, ethics support service and ethics training on the unethical behavior of accountants was investigated. The statistical population of this research is accountants and financial employees of manufacturing companies in Isfahan province in 2022, and the data collection tool is questionnaire. Structural equation method with partial least squares approach was used to test research hypotheses and SmartPLS 3 software was used for data analysis. The results show that the components of monitoring, punishment, code of ethics, ethics support service and ethics training have negative and significant effect on reducing the unethical behavior of accountants, and the effect of the internal reporting component on reducing the unethical behavior of accountants is negative but insignificant. Also, the difference between the components of ethical programs of companies on reducing the unethical behavior among subgroups of female and male accountants was investigated, indicating a significant difference in the relationship between ethics support service and unethical behavior between female and male accountants. The results of this research show that in general, companies can reduce unethical behavior in accountants by implementing ethical programs. Manuscript profile -
Open Access Article
54 - The linear and Non-linear Relationship between CEO Narcissism and Corporate Social Activity Considering the Moderating Role of Ownership of Institutional Investors
Younes Badavar Nahandi Mina Farnoud AhmadiMoral characteristics, including narcissism, have a great impact on managers' actions. Studies show that it is possible that the severity of narcissism has different effects on the corporate social activity. Considering the role of institutional investors' perspectives MoreMoral characteristics, including narcissism, have a great impact on managers' actions. Studies show that it is possible that the severity of narcissism has different effects on the corporate social activity. Considering the role of institutional investors' perspectives regarding the company's decisions, some of studies have emphasized the impact of ownership of institutional investors on corporate social activity. The purpose of this research is to investigate the linear and non-linear relationship between CEO narcissism and corporate social activity with the moderating role of ownership of institutional investors. In the present research, 60 companies admitted to the Tehran Stock Exchange were examined in a period of 7 years. To measure the narcissism of CEO, the results of two criteria (WHR ratio and signature area) have been used. To measure corporate social activity, a checklist including 44 options in six dimensions has been used. The results shows that the CEO narcissism has a negative linear relationship with corporate social activity, and the ownership of institutional investors weakens this negative relationship. Also, there is a significant U-shaped nonlinear relationship between CEO narcissism and corporate social activity, and the ownership of institutional investors widens the curve and weakens the effect of narcissism on corporate social activity at different levels. Manuscript profile -
Open Access Article
55 - Investigating the Effect of Deficit in the Factors of Auditors' Executive Function on Their Moral Judgment
reyhaneh haghighi Mohammad Ali Bagherpour Velashani ali ghanaee Mohammad Reza AbbaszadehThe purpose of this paper is to investigate the effect of deficit in the factors of auditors' executive function (in Self-Time Management, Self-Organization, Self-Control, Self-Motivation) on their moral judgment. The research is a descriptive and survey method.The stat MoreThe purpose of this paper is to investigate the effect of deficit in the factors of auditors' executive function (in Self-Time Management, Self-Organization, Self-Control, Self-Motivation) on their moral judgment. The research is a descriptive and survey method.The statistical population consists of external auditors. The samples size is determined based on related formula for the method used to test hypotheses (it destrebuted to number of 120 people and finally fulfield by 70 people). The field survey and questionnaire were used for data collection. The research hypotheses were also examined using the structural equation method (SEM).The results show that deficit in the self-organization (problem solving) and self-control (behavioral inhibition) has a negative effect on the auditor's ethical judgment. Deficit in executive function has a negative effect on memory (retrieving information and procedures related to work), attention and performance, and weakness in these factors have a negative effect on the quality of auditor’s moral judgment. Manuscript profile -
Open Access Article
56 - Investigating the effect of managers' emotional intelligence on liquidity risk
Nazanin Yadegari Ali LalbarAbstractCash is one of the important and vital resources of any economic unit. Controlling risks related to cash or liquidity risk, due to its high importance for the survival of the business unit, should always be considered by the management in financial decisions. Th MoreAbstractCash is one of the important and vital resources of any economic unit. Controlling risks related to cash or liquidity risk, due to its high importance for the survival of the business unit, should always be considered by the management in financial decisions. The purpose of this research was to investigate the effect of managers' emotional intelligence on liquidity risk. This research is a correlational descriptive research in terms of its purpose. The research community includes all the companies admitted to the Tehran Stock Exchange in 2022 and the managers of these companies. In order to analyze the data, first the pre-tests of Jarek Bara, DK Folder unit root, White's test, Durbin-Watson and Pearson's correlation coefficient were performed and then to test the research hypotheses, the multiple regression test was used with the help of Eviuz software. According to the data analysis, the results indicated that managers' emotional intelligence, managers' self-awareness, managers' self-regulation, managers' self-motivation, managers' empathy and managers' social skills have an effect on companies' liquidity risk. Manuscript profile -
Open Access Article
57 - The Role of Political Ideology Regarding The Organizational Adaptability and Professionalism of Auditors on Organizational Professional Conflict
khadije saberi Fatemeh Sarraf Bahman Banimahd Mohsen HamidianPolitical 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 acro MorePolitical 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 -
Open Access Article
58 - Designing a model to explain the sensitivity of investors to the use of accounting information using a new analytical methodology: Evidence from the model Interpretive-structural (ISM)
Roqaye Talebi majid moradiThis research was carried out with the aim of identifying and prioritizing the factors affecting the sensitivity of investors to the use of accounting information for the use of shareholders and other users. From the point of view of the research method, it is analytica MoreThis research was carried out with the aim of identifying and prioritizing the factors affecting the sensitivity of investors to the use of accounting information for the use of shareholders and other users. From the point of view of the research method, it is analytical-descriptive. In this research, the snowball sampling method was used and In this regard and in the first step, the dimensions and indicators of the sensitivity model of investors to the use of accounting information were extracted from the theoretical literature and confirmed through interviews with financial experts. The output of this stage was nine indicators in the form of three main dimensions. In the next step, the structural-interpretive modeling (ISM) method and Mik-Mac analysis were used to establish the relationship and sequence between the dimensions and indicators and to present their structural model. , the prioritization of factors affecting the sensitivity of investors to the use of accounting information was done. The research results have led to the design of an integrated model of the sensitivity of investors to the use of accounting information at four levels; finally, the results showed that among the nine indicators of capital sensitivity Investors used accounting information, indicators of internal control system weaknesses, sales, past performance; major and non-major investors and professional and non-professional investors were recognized as the most influential and consequently the most fundamental indicators. Manuscript profile -
Open Access Article
59 - Determining the Effects of Calendrical Anomalies in Automobile Industry Companies Accepted to the Tehran Stock Exchange through Random Dominance Analysis
Sahand Vahabi Bahareh Banitalebi DehkordiToday, having enough knowledge and understanding of investors about the existence of anomalies as well as the type of reaction of industries in the capital market can have a major impact on the economic prosperity of the capital market. Therefore, the purpose of this re MoreToday, having enough knowledge and understanding of investors about the existence of anomalies as well as the type of reaction of industries in the capital market can have a major impact on the economic prosperity of the capital market. Therefore, the purpose of this research is to investigate the effect of calendar anomalies on the index returns of companies listed in the Tehran Stock Exchange in the field of automobile industry in the period of 2015-2018. The research was done based on the random dominance analysis method and using the Electra technique, which is a new method in financial research. The findings show that the three main hypotheses that there is a significant difference between the efficiency of the automobile industry index on Saturday to Wednesday, in the first, second, third and fourth weeks of each month and in the months of April to March, all three are rejected. which indicates the inefficiency of automobile industry companies of Tehran Stock Exchange. Also, according to the findings of the research, it was determined that among the days of the week, Saturday and among the weeks of each month, the first week, is the most suitable day and week for investing in the automobile industry. In addition, the best month for investing in the automobile industry is March and the worst month is June. Manuscript profile -
Open Access Article
60 - The Impact Of Heuristic Biases In Investment Decision-Making And Perceived Market Efficiency A Survey At The Tehran Stock Exchange
Mohammad Sayrani Moharram razmjoy Raheleh SamariAfter the global crisis of 2008 and the severe fluctuations of financial markets around the world, the study of investor behavior has received more attention in the field of behavioral finance, and investors' emotions have been one of the key factors determining market MoreAfter the global crisis of 2008 and the severe fluctuations of financial markets around the world, the study of investor behavior has received more attention in the field of behavioral finance, and investors' emotions have been one of the key factors determining market movements. Behavioral finance is an evolving field that studies how and what. In this context, it seems important to study the role of emotions such as fear, greed, expectation, as well as the impact of the unconscious mind and beliefs in shaping investment decisions and its impact on market efficiency. This thesis seeks to find an important impact. The most behavioral financial concepts (or cognitive biases) such as overconfidence, stereotypes, familiarity and reliance on individual investors' decisions and market efficiency in Tehran Stock Exchange.The primary data for testing the research model was collected by distributing a structured questionnaire among 400 individual investors active in the Tehran Stock Exchange, and the data of 386 investors was used as the basis for processing. Also, structural equation modeling or partial least squares method was used for data analysis.The findings of this research show that there is a positive and significant relationship between overconfidence biases and representation with the perceived efficiency of the market and investors' decisions, as well as a negative and significant relationship between familiarity with market efficiency and investors' decisions. Yes, but the significance of the relationship between these two variables with reliance bias was not confirmed. Manuscript profile -
Open Access Article
61 - Investigating the impact of leadership ability on audit quality considering the diversity of auditors' leadership
Ahmad Hemati Dehaghani Hamzeh Mohammadi Khoshoei Rahman Saedisince the work in the audit profession is a team work and group, the audit team leading ability is effective by partners and managers to improve the audit quality. also according to work force diversity theory, audit leadership diversity from the perspective of combinat Moresince the work in the audit profession is a team work and group, the audit team leading ability is effective by partners and managers to improve the audit quality. also according to work force diversity theory, audit leadership diversity from the perspective of combination of different features such as age, experience and race has a significant role in increasing the quality of audit. therefore, the purpose of this study is to investigate the effect of auditors ' leadership ability on audit quality by considering the diversity of auditors ' leadership . this research is an applied research in terms of purpose and in terms of data collection method is descriptive survey by structural equation modeling. the statistical population of this research is all partners and managers working in the audit organization or private audit institutions in iran during the year 2022 AH. That According to the statistics announced on the website of the official accountants society of Iran, the number of these members is 1781. also according to cochran formula 316 people were selected as the sample and were selected by random sampling. a standard questionnaire with 46 questions and 5 level likert scale was used to collect data. for descriptive and inferential analysis of data collected and testing hypotheses, structural equation modeling (SEM) with partial least squares (PLS) with SPSS and PLS software is used.after conducting the validation tests, the results of hypothesis test indicate that the influence of auditor leadership ability on audit quality is positive and significant. Manuscript profile -
Open Access Article
62 - Investigating the impact of violence on organizational silence through psychological contract violation, organizational justice and friendly relations (Case study: private auditing firms in Tehran)
zohreh mousavi kashi maryam shamsWorkplace violence is a serious risk of safety and health, and can have many consequences not only on the physical health, but also on the mental health of the person. On the other hand, today, organizations demand a higher level of initiative, speaking up and accepting MoreWorkplace violence is a serious risk of safety and health, and can have many consequences not only on the physical health, but also on the mental health of the person. On the other hand, today, organizations demand a higher level of initiative, speaking up and accepting responsibility from their employees due to tighter competition, higher customer expectations, and higher quality requirements. The purpose of this study is to analyze the relationship between violence and organizational silence, taking into account the mediating role of psychological contract violation, organizational justice, and friendly relations in private auditing firms in Tehran. The method used in this research is applied in terms of purpose and descriptive-survey in terms of data collection method. and it was done through a questionnaire. The statistical population of the study was auditors working in private auditing institutions in Tehran, According to the unlimited statistical population, 384 people were selected as a sample according to Cochran's formula. Data analysis was done using PLS software. The research results showed that organizational violence has a significant relationship with organizational silence. Also, psychological contract violation, organizational justice and friendly relations in the workplace play a mediating role in the relationship between organizational violence and silence. Manuscript profile -
Open Access Article
63 - The effect of obedience and compliance pressures on financial reporting by considering the moderating effect of fairnes
Zeinab barani mansour garkaz alireza maetoofiFinancial reports should be able to disclose and provide fair and non-fraudulent information for the company's stakeholders. Fraud in financial reports is usually done by people who are either morally inclined to commit fraud or by people who have abandoned their moral MoreFinancial reports should be able to disclose and provide fair and non-fraudulent information for the company's stakeholders. Fraud in financial reports is usually done by people who are either morally inclined to commit fraud or by people who have abandoned their moral beliefs due to pressure, such people rationalize their decision-making in providing fraudulent financial reporting. The purpose of this research is to investigate the effect of obedience and compliance Pressures on the provision of financial reporting by considering the moderating effect of fairness. This research is applied in terms of purpose and descriptive-survey in terms of research method and the data required for this study was collected in 2021. The statistical population of this study was Chief financial officers and Chief Accountants companies listed on the Tehran Stock Exchange. The sample selection method was based on random sampling that finally, 271 questionnaires were answered and the obtained data have been analyzed in statistical analysis. The study hypotheses have been tested with the structural equation modeling approach using Smart PLS software. The result of the first hypothesis of the research showed that the social pressure of obedience has a positive and significant effect on the provision of incorrect financial reporting, and this hypothesis was accepted. Manuscript profile -
Open Access Article
64 - The Effect of Financial Literacy on the Financial Behavior of Senior Tax Auditors, Considering the Mediating Role of Financial Socialization
fatemeh ehghaghi Zohreh ZivdarThe purpose of this research is to investigate the effect of financial literacy on the financial behavior of senior tax auditors, considering the mediating role of financial socialization. The current research is applied in terms of purpose, and in terms of nature, it i MoreThe purpose of this research is to investigate the effect of financial literacy on the financial behavior of senior tax auditors, considering the mediating role of financial socialization. The current research is applied in terms of purpose, and in terms of nature, it is descriptive research, and in terms of correlation type. By referring to the human resources section of the General Administration of Tax Affairs of Isfahan Province; The number of the statistical population of the research including all the senior tax auditors of Isfahan, Shahin Shahr and Mimeh was announced as 450 people. Accordingly, the sample size was selected as 207 people based on Cochran's formula, which were considered by stratified random sampling. The research tool included a questionnaire of 43 questions, in the sections of financial socialization with 9 questions, financial literacy with 11 questions and financial behavior with 23 questions, whose validity was confirmed in a formal and structural way, and its reliability was also based on alpha Cronbach's value of 0.83 has been confirmed. The collected data were analyzed based on structural equation path analysis in AMOS software. The results showed that the financial literacy of senior tax auditors had an effect on the auditors' financial behavior. Also, the results of the Sobel test indicated that financial literacy has an effect on financial behavior with the mediating role of financial socialization. Manuscript profile -
Open Access Article
65 - The Impact of Organizational Trauma on Audit Quality Considering the Mediating Role of Auditors’ Narcissistic and Machiavellian Personalities in Auditors
Reza Asgharpour HassankiyadehThe 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 appl MoreThe 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 -
Open Access Article
66 - The Moderating Role of Media Financial Literacy on the Relationship Between Behavioral Orientation and Investment Decisions with a Focus on Individuals' Gender
Hadiseh Darvish Mohsen Hashemi Gohar Khalil Shekasteh BandThe purpose of this research is to investigate the moderating role of media financial literacy on the relationship between behavioral orientation and investment decisions, emphasizing the gender of individuals. The current research is applied in terms of purpose and des MoreThe purpose of this research is to investigate the moderating role of media financial literacy on the relationship between behavioral orientation and investment decisions, emphasizing the gender of individuals. The current research is applied in terms of purpose and descriptive-correlation in terms of data collection. A standard questionnaire was used to collect information, and the statistical population is all people working in the profession of auditing and accounting with all their job levels and working in the private and public sector in 1402. Using Cochran's formula, the statistical sample of the research was 384 people and sampling was also done by simple random sampling. By using structural equations by Smart Pls3 software, the validity of the research hypotheses was checked and the results of the hypothesis test showed that overconfidence, herd behavior, mood, risk aversion and media financial literacy influence investment decisions in investors. Mr. and Mrs. is the work. Also, the results showed that media financial literacy moderates the relationship between overconfidence, herd behavior, mood and risk aversion with the investment decisions of male and female investors. Manuscript profile -
Open Access Article
67 - Examining the effect of Organizational Atmosphere on Audit Quality, Unethical Decisions and Audit Performance
mahdi filsaraeiThe present study was carried out with the aim of investigating the effect of organizational climate on audit quality, unethical decisions and audit performance. In this regard, the current research is one of the applied researches in terms of its purpose, according to MoreThe present study was carried out with the aim of investigating the effect of organizational climate on audit quality, unethical decisions and audit performance. In this regard, the current 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, the present research is included in the collection of field and survey research. The statistical population of this research includes all certified accountants who are members of the Iranian Association of certified public accountants (IACPA). According to the collected information, the certified accountants who are members of the IACPA are limited to 3100 people. Due to the limited population, Morgan's table was used to determine the sample size. Based on this, the number of 342 sample people has been estimated in 2023 and finally, the results obtained from the hypothesis test using the partial least square method and SmartPLS software show that the organizational atmosphere has an effect on the audit quality and also the organizational atmosphere has an effect on the unethical decisions of auditors and finally the organizational atmosphere affects the audit performance. Manuscript profile -
Open Access Article
68 - Investigating Cognitive Factors Influencing the Use of Digital Currency Economic Stakeholders in Tehran City
leila khanlari fatemeh samadi massomeh jafariDigital currency is defined as a currency or Internet-based exchange intermediary that has features similar to physical money, In the present study, the factors affecting the use of digital currency among economic actors in Tehran were investigated. The present study is MoreDigital currency is defined as a currency or Internet-based exchange intermediary that has features similar to physical money, In the present study, the factors affecting the use of digital currency among economic actors in Tehran were investigated. The present study is applied research in terms of purpose and to examine the relationships between variables among descriptive-survey research. The statistical population of the present study was economic activists in Tehran in the field of cryptocurrencies, currency and gold. The questionnaire was distributed by stratified sampling method. According to Morgan's table and the infinity of community members, 384 people were selected as sample people. The gold sector and 92 economic activists were selected in the currency sector. In the present study, a questionnaire was used to collect data, the validity and reliability of which were assessed. SPSS and lisrel software were used for statistical tests. The results of the research model test showed that Knowledge about digital currency has a significant effect on the perception of the ease of use of digital currency and the perception of the usefulness of digital currency. Perception of the ease of use of digital currency and the usefulness of digital currency use has a significant effect on the tendency to use digital currency. Social impacts and perceived trust have a significant effect on the tendency to use digital currency. However, the impact of awareness of digital currency on the tendency to use digital currency was not approved. Manuscript profile -
Open Access Article
69 - The optimal pattern of interactions between auditors and Clients in gathering evidence
Aboalfazl Radsaeed Negar Khosravi Pour Ali Esmaeilzadeh MagharriAccounting regulations are based on the assumption that auditees respond to and cooperate with auditors' requests to gather audit evidence. Audit staff often work long hours under time and budget constraints relative to the client and its clients with whom they interact MoreAccounting regulations are based on the assumption that auditees respond to and cooperate with auditors' requests to gather audit evidence. Audit staff often work long hours under time and budget constraints relative to the client and its clients with whom they interact during the audit evidence gathering process, and are typically cultured to focus on the company's business interests rather than professional obligations. Based on this, the aim of the current research is to develop an optimal pattern of interactions between the auditor's staff and the client in gathering evidence. In this research, a semi-structured interview with experts was used to identify the factors, and finally, a questionnaire tool was used to validate and rank these factors. The findings showed that 1. auditors' familiarity with the software used in preparing financial reports; 2. reducing the anxiety of auditor clients; 3. Auditor staff records; 4. Clear explanation of the issues for the clients’ personnel by the audit team's staff; 5. Timely presentation of documents and documents by the client to the auditor respectively have more priority as effective factors in improving the interaction of the audit staff with the owners. The relationship between auditor staff and client is very complicated due to the number of stakeholders and people involved. However, since this complexity lies at the core of the audit process, more research is needed on the auditor-client interaction. The findings of this research can help solve the complexities of the interaction between the auditor's staff and the client. Manuscript profile -
Open Access Article
70 - Designing a structural model of factors affecting the destructive and ineffective organizational behaviors of Accountants
mitra hamedinezhad reza karimikasabi zahra kamrani azam gharibiThis 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 dat MoreThis 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 -
Open Access Article
71 - The Model of Stock Return Fluctuations and Investors Involved in the Cognitive Biases of Ambiguity Avoidance, Familiarity, Self-documentation, and Procrastination
mahdi abbasi asl Mohammad Reza Rostami mehrzad minoiiContrary 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 MoreContrary 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 -
Open Access Article
72 - Modeling Investor Behavior Patterns in Choosing a Stock Portfolio During the Covid-19 Epidemic
Saeed Harivandi َAhmad Ahmadi Mahmoud Lari Dasht BayazAbstract: 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 t MoreAbstract: 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 -
Open Access Article
73 - Relationship between Financial Socialization and Financial Well-being and Intermediary Role of Financial Security
Alireza Hooshmandi Omid pourheidari Amirhossein Taebi NoghondariThe purpose of this research is to investigate the relationship between financial socialization and financial well-being, considering the mediating role of financial security. The applied research method is survey type. Accordingly, 450 questionnaires were received onli MoreThe purpose of this research is to investigate the relationship between financial socialization and financial well-being, considering the mediating role of financial security. The applied research method is survey type. Accordingly, 450 questionnaires were received online from investors in Tehran Stock Exchange and 420 questionnaires were accepted. For data analysis, structural equation method (SEM) were used. Also, the maximum likelihood estimation (MLE) method has been used to estimate the value of unknown parameters. The findings of the research indicate that there is a positive and significant direct and indirect relationship between financial socialization and financial well-being. On the other hand, the findings showed that the complete model has a better fit than the indirect model, which indicates the mediation of financial security. That is, financial security has partially explained the relationship between financial socialization and financial well-being. The present study has explained the concept of financial security in building the relationship between financial socialization and financial well-being by using the principles of behavioral finance. The results of this research have provided valuable information for people to identify and understand various psychological characteristics that can lead to the creation of satisfactory and safe investments so that people can protect their investments from various risks with greater peace of mind. Manuscript profile -
Open Access Article
74 - "Investigating the role of psychological characteristics in the relationship between investor personality and investment performance"
Ali Laalbar mehdi mirzayi nasrin khankeshBehavioral finance which is regarded as psychology application in finance, has become an up-to-date topic in the world and specially Iran after crashing the bubble of stock prices in most countries.Behavioral finance’s tries to say that human being as an investor MoreBehavioral finance which is regarded as psychology application in finance, has become an up-to-date topic in the world and specially Iran after crashing the bubble of stock prices in most countries.Behavioral finance’s tries to say that human being as an investor is not completely logical entity and they take their decisions and investment performance according to the existing situations and impressed by a variety of elements that these decisions can be illogical.psychological characteristics and personality are one of the most important factors which affect investment performance.The purpose of this research was to investigate the role of psychological characteristics(financial overconfidence and risk tolerance)in the relationship between investor personality characteristics (responsibility, neuroticism, adaptability, openness to experience and extroversion) and investment performance.The research method is applied in terms of purpose and descriptive and survey in terms of nature.The statistical population of the research includes the investors of Tehran Stock Exchange during the year 1400,based on Cochran's formula, 387 people were selected as a sample and randomly available.The data collection tool in this study is based on a questionnaire.Data analysis is performed by structural equation modeling(SEM)technique Confirmatory factor analysis.According to the data analysis, the results showed that personality traits affect the perceptual performance of investment and the personality of investors has a significant effect on their financial overconfidence and investors with higher(lower)level more Financial confidence has a higher(lower)perceptual performance of the investment.Also, personality affects the perceptual performance of the investment through financial overconfidence.Investors' personality has a significant effect on their financial risk tolerance. Manuscript profile -
Open Access Article
75 - Interpretive structural modeling of factors affecting the psychological resilience of auditors in order to reduce the turnover intention
hosein kamrani Razieh Alikhani Mehdi Maranjory yosef TaghipouryanThe purpose of the present study was the interpretive structural modeling of factors affecting the psychological resilience of auditors. This study is based on the practical purpose and from the perspective of the method, it is in the field of mixed studies with the ind MoreThe purpose of the present study was the interpretive structural modeling of factors affecting the psychological resilience of auditors. This study is based on the practical purpose and from the perspective of the method, it is in the field of mixed studies with the inductive-comparative approach. The identification of factors affecting the psychological resilience of auditors was done through semi-structured interviews based on theoretical saturation with professors and experts in psychology, accounting and organizational behavior management. The validity and reliability of the interviews were confirmed by the method of relative content validity and Cohen's kappa index, respectively. In order to model the factors affecting the psychological resilience of auditors, the opinions of the founders, managers and accountants of the audit institutes in the number of 79 people were used with the convenience sampling method and with the help of a questionnaire. Validity and reliability of the questionnaire were confirmed using content validity and test-post-test method. Coding the resulting data using MaxQda 2020software led to the identification of 14 factors affecting the psychological resilience of auditors. Modeling of the identified factors with interpretative structural method led to the formation of seven levels, where psychological contracts, mindfulness and psychological empowerment were the most effective factors and psychological health was the most impressionable factor. Manuscript profile -
Open Access Article
76 - Risk perception, behavioral biases and investment decisions
Hanieh Jaberi Seyed Javad dellavari@razi.ac.ir Saman MohamadiBehavioral finance is one of the key topics in the field of finance and economics, which has a special attraction for scientific research. One of the determining factors of market movements is the sentiments of investors. In this context, it is important to study the ro MoreBehavioral finance is one of the key topics in the field of finance and economics, which has a special attraction for scientific research. One of the determining factors of market movements is the sentiments of investors. In this context, it is important to study the role of behavioral biases in shaping investors' decisions and its impact on market efficiency. The current research seeks to find the effect of the most important behavioral biases, the effect of tendency and herd behavior, considering the factor of risk perception on investors' decisions. The data of this research was collected through a questionnaire that was distributed among 384 stock market investors, also partial least square (PLS) method was used to analyze the data. The results showed that the effect of desire, herd behavior and risk perception have a positive and significant effect on investment decisions. Also, there is a negative and significant relationship between the effect of willingness and risk perception, finally it was found that herd behavior also has a significant effect on risk perception. In general, these results emphasize that behavioral and cognitive factors have an important impact on investment decisions. Manuscript profile -
Open Access Article
77 - Investigating the Mechanism of Performance Measurement Systems with Emphasis on Usage Types, Sophistication Levels, and Environmental Uncertainty: A Case Study of Persian Gulf Holding
seyedeh raja ghalebi Shokralah Khajavi ali mahmoodiThe goal of any Performance Measuring System (PMS) as an integral control mechanism, is the focus on and convey of the effects financial and non-financial information on decision-making and management decisions. The Diagnostic and Interactive use of the PMS as a measure MoreThe goal of any Performance Measuring System (PMS) as an integral control mechanism, is the focus on and convey of the effects financial and non-financial information on decision-making and management decisions. The Diagnostic and Interactive use of the PMS as a measurement and feedback system is used for design and strategy testing for organizational coordination. The current study attempts to assess the effects of diagnostic and interactive use alongside the inherent PMS-level complexities on Organizational returns. Alongside this, varying intervening effects of environmental uncertainty contingencies on complexity levels were analysed from across 46 active organizations in the petrol industry during 1401. In this study, within Simon’s Lever of Control (LOC) framework, we focus on the design and function of PMS, alongside Contingency plans with a compatibility-mediation approach to test the presented theories of the partial Least Squares Structural Equation Modelling (PLS-SEM) method. Our findings displayed that interactive functionality had a significant and positive relation with PMS, while the results of diagnostic functionality are left unsatisfactory (non-confirmed). Additionally, a significant correlation between complexity levels and environmental uncertainties with PMS outcomes, PMS outcomes in operational performance, Diagnostical and Interactive Functions in PMS complexities, and environmental uncertainties with Diagnostical and Interactive functions was confirmed. Manuscript profile -
Open Access Article
78 - Investigating the Mediating Role of Comparability of Financial Statements on the Relationship between Managers' Opportunistic Behavior and Investors' Divergence of Opinions
mohsen tohidloo علی بیات Ali Mohammadi VAHAB ROSTAMIBeliefs 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 rel MoreBeliefs 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 -
Open Access Article
79 - Relationship between human intelligence and personality traits of accountants working in Iranian audit institutions
Fereshteh Rahimi Khadije Ebrahimi Kahrizsangi Arezoo Aghaei chadeganiBackground and Purpose: The purpose of this research is to investigate the relationship between human intelligence and auditors' personality traits. Human intelligence is one of the important and distinct characteristics of humans, which includes mental and cognitive ab MoreBackground and Purpose: The purpose of this research is to investigate the relationship between human intelligence and auditors' personality traits. Human intelligence is one of the important and distinct characteristics of humans, which includes mental and cognitive abilities. This type of intelligence includes abilities such as logical reasoning, solving complex problems, creativity, and memory and learning intelligent activities. By identifying the research gap, the purpose of this study is to investigate the relationship between human intelligence and auditors' personality traits using structural equations. The conducted investigations show that most of the studies that have been conducted in this field are either independent or a combination of two or three variables, but there has been no research that has conducted this title among auditors, which indicates an important theoretical and empirical gap in this field. It is the field. Therefore, this research aims to answer this question: What effect does auditors' eightfold intelligence have on their personality traits. Methodology: This research has an applied purpose and is in the category of descriptive-correlational research. In this research, structural equation modeling was used to investigate the relationships between the components of the model, and partial least squares method was used for confirmatory factor analysis. In this research, 336 auditors and accountants were randomly identified by referring to the country's audit organization, and questionnaires were sent to them via e-mail, e-mail, and telegram, and finally 243 questionnaires were returned. The statistical population of this research is all certified accountants working in audit institutions, according to the latest statistics of the certified accountant community, their number is 2710, based on Cochran's sampling formula, 336 auditors were selected as the study sample, and the questionnaires were provided to them and finally, 243 completed questionnaires were provided to the researcher. Findings: In this research, the Kolmogorov-Smirnov test was used to test the normality of the data. If the data distribution is normal, inferential statistical tests can be used. To check the normality of the data, the null hypothesis is based on the fact that the distribution of the data is normal. This test is tested at the 5% error level. If a larger significance value equal to the error level of 0.05 is obtained, there will be no reason to reject the null hypothesis. Walter McKenzie's multiple intelligences questionnaire (MII) and the five-factor personality questionnaire of McCree and Costa (1991) were used. To measure the validity of the questionnaire, the judgment of professors and experts in this field was used. Cronbach's alpha was used to test the validity of the questionnaire, and the value was 0.787. The structural equation method was used to test the hypotheses, and each variable in the structural equation model system can be considered both as an endogenous variable and an exogenous variable. The model shows the significance of the relationship between the variables and if the t coefficient calculated at the error level of 0.05% is not in the meaningless range (+1.96 and -1.96), there is no significant relationship between There are two variables available. And graph (2) shows the standard coefficients for the measurement model (standard coefficients for the questions and their related variables) and the structural model (path coefficients for the paths proposed in the model among the variables). The strength of the relationship between the factor (latent variable) and the observable variable is represented by the factor loading. The factor load is shown in this figure. Factor load is a value between zero and one. If the factor load is less than 0.5, the relationship is considered weak and is ignored. A factor between 0.3 and 0.6 is acceptable, and if it is greater than 0.6, it is very desirable. Discussion: The purpose of this research is to investigate the effect of human intelligence on the personality characteristics of accountants. According to the research results, it can be said that multiple intelligences and personality traits all play an important role in auditors' performance. To do their work, auditors need different intelligences such as logical intelligence, spatial intelligence, verbal intelligence, etc. Each of these intelligences is directly related to audit work. For example, logical intelligence is needed to analyze and review financial information and audit documents. In this research, structural equation modeling using PLS software is used to investigate the relationships between components. According to the data analysis, the results indicated that the research results showed that the significant numbers between the hypotheses were more than 1.96, and the hypotheses were accepted. In addition, personality traits in fostering trust and openness in communication were key, which can be considered as prerequisites for having a system where all key audit professionals in the organization can work together to strengthen the effectiveness of the internal control framework. Manuscript profile -
Open Access Article
80 - Explaining the behavioral pattern of investors' decision-making in the country's capital market
Reza Sotudeh alireza Hirad bahareh Barahoi PirniaInvestigating 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 count MoreInvestigating 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 -
Open Access Article
81 - Clarifying the effect of personality traits on the behavioral biases of financial professionals in Iran
حمید رستمی جاز morteza bavaghar leila raeisiPsychological 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, biol MorePsychological 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 -
Open Access Article
82 - Job Exploitation and Knowledge Hiding: Evidence of Private Sector of the Auditing Profession
mohammadreza shams bidhendi majid bemani samaneh refahibakhshBackground 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 MoreBackground 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