Purpose: The purpose of the present study is to enhance understanding of ethical frameworks and professional behavioral codes as well as how to use them in moral decision making.Method: This practical research is a descriptive survey. The data collection tool was a questionnaire and the population under study were higher education students at universities in the province of Golestan from October to November 2021. 239 questionnaires were received from the population under study. First, the data were recorded in Excel and then, the relation between variables of the two hypotheses were analyzed by Smart PLS (version 3) and structural equation models.Results: Regulations of the American Institute of Certified Public Accountants and the International Ethics Standards Board for Accountants, as professional codes for accountants, and Cheating Diamond, as decision making power of the accountants, are significantly effective in multiple ethical frameworks of accounting.Conclusion: In the accounting profession, moral issues are of great importance so that sensitivity level to active groups in this field, from the view of ethical and professional-behavioral codes, is doubled. Mutual relationship between society and profession creates a condition that should inevitably be obedient to accurate regulations to raise awareness of both groups to each other's rights. Since accountants are more exposed to professional codes and frameworks, they should behave as if they are observing global ethical laws. Therefore, accountants are obliged to obey some basic principles such as honesty, objectivity, professional qualification, required accuracy, confidentiality, and professional behavior.  Manuscript profile

Purpose: The purpose of the present study is the theoretical review of managers' behavioral trait of overconfidence in managerial decision making.Method: The method of the current research is historical exploration within the framework of library study as a theoretical-analytical research.Results: Managers who have a high level of self-confidence are mostly optimistic about their decisions and their impact on investment decisions. Financial reporting risk in companies with optimistic managers is higher.Conclusion: In general, there is a favorable level of managerial overconfidence that brings about more benefits for the managers in their occupation. However, when it goes over its favorable level, it would lead to inefficient investment and may even damage the value of the company. It is suggested to legislators and stockholders in companies to pay more attention to managers' traits and their commitment to accounting standards and principles in order to decrease the risk of financial reporting deviation in corporations. In this regard, improvement of the organizational structure of companies can be effective.  Manuscript profile

Purpose: Access to cash flow is primarily important for the substantiation of corporation investment plans but in various situations, the effect of cash flow on investment may change. Accordingly, the present study has dealt with the impact of financial constraints and managerial overconfidence on investment-cash flow sensitivity. Method: The statistical sample consisted of 153 companies accepted in Tehran Stock Exchange from 2013 to 2021. The required data were collected from audited financial statements in Coda website. 8 hypotheses were proposed in this study and then tested using regression econometrics with fixed effects and Probit regression in EViews.Results: Cash flow has a significantly positive effect on investment and overinvestment. Moreover, financial constraint increases positive investment and overinvestment-cash flow sensitivity although managerial overconfidence has no significant impact on investment and overinvestment sensitivity to cash flow. Yet, when the correlation between financial constraint and managerial overconfidence is considered, positive investment and overinvestment-cash flow sensitivity is reinforced which indicates the important role of financial constraint on adopting investment decisions.Conclusion: By supporting the theory of investment-cash flow sensitivity, findings of the study show that financial constraint, managerial overconfidence, and cash flow all have a vital effect on corporation investment decision making. Manuscript profile

Purpose: The purpose of the present research is to study the impact of gender diversity in board of directors on tax evasion considering the moderating role of social accountability in corporations accepted in Tehran Stock Exchange during 2014 to 2021. Method: The research statistical population consisted of all corporations accepted in Tehran Stock Exchange, among which 105 companies were chosen as the study sample. Multivariate linear regression statistical analysis was used for the research hypothesis testing. Panel data were used for the hypothesis testing. Results: The research results showed that gender diversity in board of directors has a significantly positive relation with social accountability. Moreover, gender diversity in board of directors has a significantly negative relation with tax evasion. Social accountability intensifies the correlation between gender diversity in board of directors and tax evasion. Conclusion: With regard to the impact of gender diversity on board of directors, it is suggested to the managers, investors, and creditors to pay more attention to gender diversity in board of directors in order to avoid the abusive behavior of directors and corporate tax evasion. Besides, it is recommended to the tax auditors to monitor companies that have social irresponsibility because they have higher risk of tax evasion. Managers of corporations which have more social accountability can take measures to attract more investment by giving transparent financial statements and highlighting their accountability to the investors. Manuscript profile

Purpose: The purpose of the present study is to recognize and analyze short-term and long-term effects of income tax and value-added tax on these 2 macroeconomic criteria from 1991 to 2021. Considering the result of the unit root test and the stationarity of the variables at the level and with an interval, autoregressive distributed lag (ARDL) method was used to estimate the coefficients.Results: The results show that both models (dependent variable of the first model: inflation, dependent variable of the second model: gross domestic product) have long-term relation. In the first model, the results indicate that taxes have inflationary effects in the long term. On the other hand, contrary to the expectation of some experts, imposing taxes would improve GDP in the long term. Moreover, the value of ECT (-1) for both models is as expected and equal to -0.775 and-0.901 which means returning to long-term balance in less than 2 periods after the shock.Conclusion: It is suggested that by studying other macroeconomic variables, more attention will be paid to their evaluation and effectiveness on the variables of macroeconomics. Manuscript profile

Purpose: The purpose of the present research is to study the intervention role of big data adoption in the correlation between board governance and audit report lag. Method: 152 corporations accepted in Tehran Stock Exchange during 2016 and 2021 were chosen as the research sample. Ordinary least squares and structural equation modeling were used for studying the relation between board governance, big data adoption, and audit report lag. Results: The results showed that big data can be used as a predictor of audit report lag in corporations accepted in Tehran Stock Exchange. Besides, when big data is used as an intervention, board governance has a significant impact on audit report lag. Conclusion: This research makes investors and beneficiaries aware of the significance of big data adoption and corporation governance procedures to decrease audit report lag. It can also assist legislators for audit report requirements and imposing regulations to guarantee on time release of audit reports. Furthermore, the current research provides some special evidence about the effect of big data adoption on the intervention between board governance and audit report lag. Manuscript profile

Purpose: The purpose of the present study is to review the impact of auditors’ reputation, fee,and professional skepticism on Audit quality in earnings management from the view of auditors inthe Iranian Association of Certified Accountants.Method: In this research, the quantitative-survey method and questionnaire tool was used fordata collection. From among 230 audit institutes that were members of the Iranian Association ofCertified Accountants in 2021, 114 institutes were chosen to email the questionnaires and finally96 filled out questionnaires were received. For the assessment of the internal consistency of thequestionnaire, Cronbach’s alpha coefficient was used which showed an acceptable reliability level(0.7). The obtained data out of research were analyzed by SPSS (Version 28).Results: The results show that auditors’ fee and professional skepticism have a significanteffect on audit quality in earnings management; but auditors’ reputation does not have an importanteffect in this regard. This finding shows that auditors, for obtaining better quality in auditingmethods of earnings management, should emphasize more on their audit fee as a criterion for theireffort and professional skepticism.Conclusion: The results of this study can assist independent auditors to enhance their auditquality in recognizing and preventing any sort of intervention in earnings by the clients. Moreover,executive foundations such as audit organizations and stock exchange can help to find out somedeceitful corporations which fabricate fake financial statements by the intervention in theirearnings. Manuscript profile

Purpose: The purpose of the present study is to enhance understanding of ethical frameworks and professional behavioral codes as well as how to use them in moral decision making.Method: This practical research is a descriptive survey. The data collection tool was a questionnaire and the population under study were higher education students at universities in the province of Golestan from October to November 2021. 239 questionnaires were received from the population under study. First, the data were recorded in Excel and then, the relation between variables of the two hypotheses were analyzed by Smart PLS (version 3) and structural equation models.Results: Regulations of the American Institute of Certified Public Accountants and the International Ethics Standards Board for Accountants, as professional codes for accountants, and Cheating Diamond, as decision making power of the accountants, are significantly effective in multiple ethical frameworks of accounting.Conclusion: In the accounting profession, moral issues are of great importance so that sensitivity level to active groups in this field, from the view of ethical and professional-behavioral codes, is doubled. Mutual relationship between society and profession creates a condition that should inevitably be obedient to accurate regulations to raise awareness of both groups to each other's rights. Since accountants are more exposed to professional codes and frameworks, they should behave as if they are observing global ethical laws. Therefore, accountants are obliged to obey some basic principles such as honesty, objectivity, professional qualification, required accuracy, confidentiality, and professional behavior.  Manuscript profile

Purpose: The purpose of the present study is to present some evidence about the impact of corporate governance, profitability, and firm size on firm value and also determine the intervening role of intellectual capital in this relationship. Methods: To substantiate the research objectives, Tobin’s Q index was used to measure firm value. Also, some other indices such as the size and independence of board of directors as well as the presence of women among them were used as variables of corporate governance. Indices of return on asset, return on equity, and return on sales were used as profitability variables. Firm size variable was also included in the model by the natural logarithm of all assets, sales, and market value. Finally, the efficiency of intellectual, structural, and human capital was used as variables for intellectual capital. By structural equation modeling, the research hypotheses were tested through a sample consisting of 142 companies accepted in Tehran Stock Exchange from 2012 to 2020.Findings: The obtained results indicate that corporate governance had no significant impact on intellectual capital and firm value. Moreover, the effect of profitability on intellectual capital and firm value was confirmed. Firm size also had a significant impact on firm value but its effect on intellectual capital was not confirmed. Finally, the results showed that the intervention of intellectual capital is not acceptable in the impact of corporate governance, profitability, and firm size on firm value.Conclusion: Firm size is a reflection of corporate total assets. It is effective on investors’ expectation of corporate dividends and as a result of increase in demand, the corporations will be able to increase the price of their shares in the market. In corporations under study in this research, physical assets and capital have a basic role to determine firm value and therefore, intellectual capital has been neglected. Suitable corporate governance can facilitate attraction of intellectual capital and since it is a source of knowledge in terms of invisible assets, it can improve firm value, too. Yet, it has a relatively less significant importance compared to physical capital to determine firm size and value. Manuscript profile

Purpose: The purpose of the present research is to review content features of articles published in 1ssue 1 to 13 of the Biannual Journal of Value and Behavioral Accounting.Method: This research is descriptive and it deals with content analysis of 136 papers published in 13 issues of the above mentioned journal from 2016 to 2020.Findings: The results indicate that 384 authors had a role in writing articles of the journal among whom 76% were men and 24% were women. 97% of the papers were written jointly and 3% were written individually. The authors who were associate professors (28%) have written the most articles. With respect to author affiliation, Islamic Azad University (Science and Research Branch) was the most active university and then Tehran University and Azad University in Karaj were respectively in the next stage of article production. Mr. Bani Mahd and Ro'yaii have written the most articles. In terms of topic, 45% of the articles were about behavioral accounting, 29% were about morality in the accounting and auditing process, 21% about sustainable development, and 5% were about Islamic accounting and auditing. The most frequent key words include: accounting, social, moral, behavior, profession, accountability, and performance.  Manuscript profile

Purpose: Recognition of different aspects of corporate social responsibility is increasingly important. Therefore, knowing previously researched issues in this regard is considered as an unavoidable necessity for future studies. The main purpose of the present study is to review the content of published scientific papers in this term, gain more knowledge about social responsibility, and find out the research gaps in this regard.Method: In the present research, content analysis, that is a qualitative method to analyze and identify previous research works during a five-year period from 2016 to 2020, was used. Ultimately, among 2372 scientific papers published in this regard, 68 articles in 16 specialized accounting journals with the keyword of social responsibility were chosen for analysis.Findings: The results showed that 38 articles out of 68 ones under review have dealt with economic impacts of social responsibility on corporate financial performance. Although the number of articles published in terms of the social aspect of this issue is less than those about economic aspects, the former with 12 subcategories has a more extensive thematic range compared to the latter. The percentage of social responsibility studies compared to all published articles is 2.87%. The main application of the findings in this paper is classification of the previously conducted research articles that is useful to find the gaps in terms of corporate social responsibility.Conclusion: Despite proved positive impacts of corporate social responsibility on the betterment of financial and non-financial performance of organizations in many internal and external research studies, lack of a unified standard for to report social responsibility on the one hand, and arbitrary behavior of directors to report social and environmental activities on the other hand, have made the information in this term less sufficient and as a result, research about social responsibility faces some challenges.   Manuscript profile

Purpose: The purpose of the present research is to study the effect of communicative methods and auditor professional expertise on employers' response to auditing questions. Method: The research statistical population consisted of all official auditors in the Iranian association of certified public accountants by the end of the first 6 months of 2020. According to the obtained statistics, the total number of participants was 550 and 1057 members respectively. The study sample by Morgan table and through random sampling was determined to be 225 and 285 among whom 205 members answered the questionnaire. The research method was descriptive-survey and its type was practical correlation. For data collection, a questionnaire was used and the hypothesis testing was conducted by Spss24.Findings: The results showed that there is a significantly negative relation between the method of sending audit questions and the partiality level of the employers' response to the auditor's questions. Besides, there's a significantly negative relation between the level of specialty of auditing questions and the partiality level of employers' response.Conclusion: Since the auditing process is related to humans and requires a suitable social relationship, auditors, in addition to specialized skills, should also improve their communicative skills to foster quality of work. Auditors ought to choose some communicative methods leading to their outstanding social presence and consequently less partiality of employers' response.  Manuscript profile

Purpose: The purpose of the present study is to review the effect of professionalism, organizational culture, and leadership style on auditors’ performance with respect to the moderating role of spiritual intelligence.Method: In terms of data collection, the current research is descriptive-survey and it has a practical objective. The statistical population under study consisted of all certified auditors working in institutes under the supervision of Iranian Association of Certified Accountants. 338 members were chosen as the research sample by convenient nonrandom sampling. The research hypotheses were tested by structural equations method and Smart Pls.Results: The results showed that professionalism, organizational culture, and leadership style have a significant impact on auditors’ performance. Moreover, spiritual intelligence moderates the impact of professionalism, organizational culture, and leadership style on auditors’ performance.Conclusion: Observing professional rules and regulations in auditing enhances its efficiency. Auditing culture is the foundation of accountancy society including a series of values, norms, beliefs as well as cultural and historical traditions effective on auditors’ behavior. It is the basis of some special values originating from society and effective on auditors’ culture in the work environment and community. Paying attention to these factors and considering decision making models would improve the quality of judgement in different stages of auditing. Manuscript profile

The purpose of the present study is to review the effect of internal quality control (IQC) on the relationship between financial reporting quality and mass behavior of the accepted corporations' investors in Tehran Stock Exchange. The method of study was descriptive-analytic which used the statistical software of EViews 10 for data analysis. In this research, 150 corporations (1050 years of participation) were chosen for the research hypothesis testing from 2013 to 2020. For the research hypothesis testing, multi-vitiate regression models with panel data were used. The results showed that financial reporting quality has a significant effect on the mass behavior of the accepted corporations' investors in Tehran Stock Exchange. Moreover, IQC increases the negative correlation between financial reporting quality and mass behavior of the accepted corporations' investors in Tehran Stock Exchange. According to the research results, it can be asserted that besides financial and nonfinancial factors, the investors should pay attention to the role of financial reporting quality as an important criterion in decision making. Furthermore, the board of directors and audit committee members in corporations can take steps to increase financial reporting quality and decrease the investors' mass behavior through consistent and accurate evaluation and supervision over the process of internal control. Manuscript profile

The purpose of the present study is to evaluate behavioral biases affecting investors’ decision-making by fuzzy analytic hierarchy process. This research is a case study in terms of data collection and it is descriptive-explorative in methodology. Regarding purpose, this study is classified in the group of applied research. The statistical population included all the active clients (around 300) of Yasouj stock exchange firm. The sample size was calculated to be 168 by Cochran formula. In this research, a snowball sampling method was used and data collection tools were Delphi and pairwise comparison questionnaires. For data analysis, multi-criteria decision-making techniques such as fuzzy-AHP were used. The research data were analyzed by Super Decision software. Prioritization of behavioral biases affecting investor’ decisions showed that overconfidence bias (0.235) is in the 1st level, aversion bias (0.168) is in the 2nd level, and mental accounting bias (0.149) is in the 3rd level. Moreover, availability bias (0.119) is in the 4th level, agency bias (0/108) is in the 5th level, regret bias (0.095) is in the 6th level, anchoring bias (0.073) is in the 7th level and finally, herding bias (0.054) is in the 8th level. Manuscript profile

Purpose: The purpose of the present study is to review the correlation between layoff cost and asymmetric cost behavior or cost stickiness.Methods: The number of workers and legal claim costs for searching layoff costs were chosen as 2 criteria in this research. The sample under study included 108 corporations accepted in Tehran Stock Exchange during 2016-2021.Results: An increase in the number of workers leads to more labor cost stickiness and if their number declines, labor cost stickiness decreases too. As for legal claims, if a corporation has more legal claims, labor cost stickiness goes up and if it has less legal claims, labor cost stickiness comes down too.Conclusions: Layoff costs play a main role in moderating cost behavior models.  Manuscript profile