JOURNAL OF FINANCIAL ACCOUNTING KNOWLEDGE
Year:2020 | Volume:7 | Issue:1 (24)|Papers Count:7

Purpose: Dimensions of personality are effective in people's decision making and it can also overshadow the auditor's judgment. The aim of this study was to investigate the relationship between conscientiousness, agreeableness, feeling-thinking and risk-taking with the auditor's judgment regarding the mediating role of self-efficacy. Method: This study is considered as applied in terms of purpose and descriptive correlational in terms of data collection. 380 auditors working as senior auditors and higher ranks were selected as available samples. The validity and reliability of the questionnaires were confirmed by the high Cronbach's alpha coefficient. Data analysis was performed using data exploratory analysis and structural equations. Results: The research findings showed that approach agreeableness reduces and avoidance agreeableness improves auditors' judgmental quality. Also, the results showed that auditors with thoughtful personality type had more professional judgment than the feeling type. Resultant risk-taking decreases the quality of auditors' judgmental quality and uncertain risk-taking improves it. In addition, all aspects of personality (except conscientiousness) mediated by professional self-efficacy had a significant effect on auditors' judgment. Conclusions: The results imply the role of personality in auditors' judgment. Self-efficacy plays the mediating role in this regard, so these factors should be considered in improving the audit process. Contribution: The present study examined the mediating role of self-efficacy on the relationship between conscientiousness, agreeableness, feeling-thinking and risk-taking with auditors' judgment for the first time in Iran. The findings of the study contribute to the development of the literature on the field of audit behavior and its theories.

urpose: Current conceptual framework used by standardizing institutions focuses on some of a few groups of users. This means that social issues and ethical values come forward are considered in less. Therefore, attention to the desired effect of ethical values on accounting and financial reporting is considered necessary. Thus, the goal of this research is to present an accounting and financial reporting conceptual framework based on ethical values. Method: In order to do this, verified texts in Ethics and financial reporting context were explored by using content analysis and critical-analytical approach. Moreover, deductive reasoning method utilized to exclude intended conceptual framework. Results: Research findings led to a conceptual framework focuses on transparency role of financial reporting and formed in order to Justice, Truth, Fairness, Honesty, Trust and Stewardship. Conclusions: The results of the research indicate that the foundation of ethical values in accounting and financial reporting can lead to the main role of accounting, transparency. Contribution: The findings can provide insight into the field of accounting so that the ethical values be the basis of accounting and financial reporting.

Purpose: The purpose of the present study is to examine the need for compilation of accounting standards for small and Medium-Sized Entities from the perspective of tax auditors and independent auditors. Method: The research method was data collection, interview and questionnaire and needs by measuring the gap between existing standards and developing new standards. The statistical population consisted of 345 people in two groups of independent auditors (140 persons) and tax auditors (205 people) in Mashhad metropolitan area. Results: Findings of the research according to the Mann-Whitney testshowed that the difference between the two groups of independent auditors and tax auditors is less than 5 percent, it can be said that with 95 percent confidence, it can be said that there is a significant difference between the two groups of tax auditors and independent auditors in terms of gaps Conclusion: The results of the research indicate that in both independent auditors and tax auditors, there is a need to develop accounting standards for SMEs, and the need for an independent auditors group is greater than that of tax auditors. Contribution: A review of the need for compilation of accounting standards will enable standard-setting enforcers to better identify users' needs and achieve clear orientations, Compliance Standards with Needs, Avoid rework, and optimal allocation of credits.

Purpose: The main purpose of this study is to develop and measure the notion of accounting quality, which is defined here as the degree accounting accruals contribute to the accurate measurement of the firm’ s economic performance. Method: The research proposes a set of moment conditions to disentangle the three distinct variance components: the variance of true performance, the variance of performance measurement component in accruals and the variance of accounting error. The GMM estimation has been used to solve the moment conditions and estimate the variance components. The research employs a sample of annual data of 180 firms listed in Tehran Security Exchange spanning the year 2004-2017. Results: The research findings show that, on average, the standard deviation of performance component in accruals exceeds the standard deviation of accounting error. Conclusion: The result overall implies that, on average, the benefits of using accounting accruals exceed its costs. This is consistent with the role of auditing in reducing the noise of accounting earnings and the current demand for accounting accrual process. Contribution: The study proposes a new and flexible method for capturing and identifying the notion of accounting quality.

Purpose: The purpose of the present study is to provide models for measuring the dividend bonding phenomenon and its impact on corporate governance mechanisms and life cycles. Method: In order to achieve the purpose of the study, 119 companies were selected from among the listed companies at Tehran Stock Exchange during 20112017 and analyzed by multiple regression method. Results: The results showed that there is a dividend bonding phenomenon among sample companies. It is also more severe in mature companies than in growth or decline. In addition, the presence of institutional owners and non-executive directors reduces this phenomenon. While the duality of CEO responsibility did not have a significant impact on it. Conclusion: The findings of the study showed that being or not managing directors has an important role in dividend policy, but the presence of nonexecutive directors who have good independence and are able to deal with the CEO seriously and the presence of institutional owners The General Assembly has a constructive role in improving dividend policy. Contribution: the present study, while examining the phenomenon of dividend adhesion and its impact on corporate governance mechanisms over the lifecycle of companies, has attempted to explain the model of dividend adhesion phenomena that can be addressed by existing data. To increase knowledge. To help shareholders understand the relationship between net profit and dividend.

Purpose: The purpose of this study is to investigate the factors affecting the moral courage of internal auditors. Method: According to the method and nature, this research is a descriptivesurvey. The sample is comprised of the members of Iranian Association of Internal Auditors in 2019. We used Khalil et al (2018) Questionnaire for data collection. Data analysis and hypothesis testing were performed using Amos software and structural equation modeling based on 230 questionnaires collected from internal auditors of Iranian Association of Internal Auditors. Results: The results indicate that positive attitudes, support and independence of internal auditors have a positive and significant effect on the moral courage. Also, the level of moral courage was different between the groups. Conclusion: Considering the Positive attitudes of internal auditors (self-efficacy, hope, and flexibility) in recruitment, improves internal reporting and avoids many of the norms. Subordinating internal auditors to the audit committee reduces the psychological pressure on internal auditors. Also, audit committee support for auditors enhances their moral courage in reporting weaknesses in the organization. Contribution: Research findings, in addition to extending the theoretical foundations of past research, contain valuable concepts to companies in support and recruitment of internal auditors.

Purpose: Earnings forecasting by management is one of the tools for managers to interact with the market that will give companies the opportunity to influence market behavior. The purpose of this study is to investigate the effect of management optimism and pessimism on earnings management. Method: This is a descriptive, correlational and post-event study. For this purpose, the data of 155 companies listed in Tehran stock exchange during 20062017 were studied. The relationship between variables was investigated using multivariate regression. Results: Study findings revealed that optimistic managers tend to earnings management through revenues and accruals methods. Conclusion: Over-management optimism leads to more optimistic forecasts and given that managers' forecasts are as a measure of stakeholder decision making; therefore, overly optimistic managers have more incentives to earnings management. Optimistic managers are always trying to hide information and negative news from investors and to accumulate them inside the company in the hope that their poor performance will be covered by better performance in the future. As a result, they may take steps to aggravate agency problems. Contribution: Given that the present study for the first time in Iran has specifically examined the tendency of optimistic and pessimistic managers to earnings management, it is expected that the findings of the study, in addition to the development of the literature and its theories, will have a favorable impact on the decisions of managers and investors.