Financial and  Behavioral Researches in Accounting: 12 (1)

Open Access Article

1 - Job Exploitation and Knowledge Hiding: Evidence of Private Sector of the Auditing Profession
mohammadreza shams bidhendi majid bemani samaneh refahibakhsh

Background and Purpose Knowledge transfer among an organization's employees stands as a paramount factor for enhancing performance and upholding the organization's competitive edge. Conversely, knowledge hiding yields adverse consequences on both employee performance More

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

Open Access Article

2 - Explaining the behavioral pattern of investors' decision-making in the country's capital market
Reza Sotudeh alireza Hirad bahareh Barahoi Pirnia

Investigating and analyzing the behavioral finance of investors is one of the emerging topics in the field of financial management. The main goal of the current research is to explain the pattern and finally to rank the decision-making behavioral components of the count More

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

Open Access Article

3 - The Effect of Auditors' Narcissism and Machiavellianism on Organizational Backstabbing with the Mediating Role of Self- interest
Reza Asgharpour Hassankiyadeh

The aim of the present study is to investigate the effect of auditors' narcissism and Machiavellianism on organizational backstabbing with the mediating role of personal self-interest. In terms of purpose, this research is a descriptive-survey application. The stat More

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

Open Access Article

4 - Clarifying the effect of personality traits on the behavioral biases of financial professionals in Iran
حمید رستمی جاز morteza bavaghar leila raeisi

Psychological and Behavioral Factors Drive Financial Decisions Behavioral finance explains how psychological factors influence investors' perceptions, behavior, and decision-making, and subsequent market performance. Investor decision-making includes psychological, biol More

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

Open Access Article

5 - 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 ROSTAMI

Beliefs and emotional tendencies of investors can influence the direction of trading volumes and stock market prices by creating changes in the capital market environment. This paper has investigated the mediating role of comparability of financial statements on the rel More

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

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