IRANIAN JOURNAL OF BEHAVIORAL & VALUED ACCOUNTING
Year:2019 | Volume:4 | Issue:7|Papers Count:12

Audit quality is a fundamental element that reflects the demand for audit services. Also, high audit quality improves the credibility and continuity of profession and audit firms. The purpose of this study is to investigate the Premature Sign-Off Procedures and Underreporting Time of Audit as reducing the quality of audit and, ultimately, the long-term interests of audit firms. In this regard, the data of 157 employees of the auditors of the member of the audit firms of the member of Iranian Association of Certified Public Accountants in 2019 and analyzed using multiple linear regression analysis in SPSS software. The results of the research show that the psychological empowerment of auditors, which consists of dimensions of meaningfulness, competence, autonomy and influence, has a negative and significant effect on the early termination of procedures and the lack of accountability of the audit work time. Therefore, the greater the ability of auditors to have an impact on the results of the audit work in pursuit of positive and acceptable goals and values and / or their importance for their work, the behaviors such as early termination of audit procedures and low reporting time due to It does not produce negative outcomes for the institution and audit profession, and vice versa, in order to advance the institution and the audit profession.

The purpose of this study was to investigate the role of mediating the Philosophic-mindedness of auditors on the effects of social trust and social identity on professional judgment. Auditing is a branch of the social sciences and social components that affect the attitude of the auditor and the type of mental attitude of individuals that affects their professional judgment. The statistical population consists of 1585 individuals, whose working in the Iranian Auditing Organization and auditing firms as a member of the Iranian Association of Certified Public Accountants. In 2018, 196 auditors were selected by using a cluster random sampling method. This research is an applied research method. The method of collecting descriptive information is a survey type of qualitative research and the tools used in the research are standard questionnaires. In this research, structural equation model with partial least squares approach (PLS) has been used to confirm the relationship between variables. Also the assumption of the mediating role of the variable of Philosophic-mindedness was examined using the Sobel test. The results indicate that social trust doesn’ t affects professional judgment, however Philosophic-mindedness has a mediating role in influencing social trust on professional judgment. Moreover, social identity has a meaningful and negative affect on professional judgment, and Philosophic-mindedness plays a meaningful and positive mediator role in influencing social identity on professional judgments.

According to importance of the issue of ethic in Islam, the purpose of this research is to investigate the negative dimensions of social accounting and how it affects the ethical behavior of accountants. This is an applied research and uses structural equation modeling. Due to the wide scope of the study population, using a Cochran formula, a sample of 384 students and accounting professionals with different levels of knowledge and experience has been identified. The sampling method was applied randomly and a questionnaire was used to survey the cities of Tehran, Mashhad, Shiraz and Kish through available sampling. The target year is 2018. Feedback from social accounts is considered as a controlling variable for indirect effects of justification and excuse for accountants' unethical behaviors. The results of this research show that social accounts that rejected by subordinates due to inconsistency with reality, it strengthens moral disengagement and undermines the guilt of accountants and, instead, increases their unethical behavior. Also, with regard to the types of social accounts constructed, the results ultimately show that the justification of social accounts by accountants, in comparison with excuses, leads to higher moral disengagement, less guilt, and more unethical behavior, compared with constructing excuses. Account feedback was hypothesized as a control variable for indirect effects of justifications and excuses on unethical behaviors such that account rejection would strengthen moral disengagement and weaken guilt, and in turn, increase unethical behavior.

This study examines the impact of auditor perspectives of professional skepticism (i. e., the neutral perspective and the presumptive doubt perspective) on critical job outcomes within the audit profession. It focuses on audit field and probability of tension occurance. In this situation, supervisor support must have affect on their turnover intemsion, based on skeptical traits of auditors. By using a sample of 257 auditors and asking them to fill Cohen's (2017) questionnaire. In terms of the aim, this study is considered as an applied research. Results showed that the neutral and presumptive doubt perspectives of professional skepticism have a positive and negative effect on partner and organizational support, respectively. Also, levels of perceived partner support mekes higher levels of organizational citizenship behaviors, and have a negative effect on the career trajectory of audit professionals (e. g., higher turnover intentions).

With increasing global attention to ethical issues as well as the importance of quality information in the audit, this study attempts to fill a corner of the research gap in explaining the effect of organizational silence on the ethical and professional performance of the audit community. The main purpose of this study is to investigate the extent of organizational silence in two audit societies, and secondly, to examine the effect of organizational silence dimensions on the professional and ethical performance of auditors. The present study is descriptive and the sample consists of 363 auditors working in the audit institutions of the member of the Iranian Association of Official Accountants and the Audit Organization in 2019. The research data were collected through a structured and researcher-made questionnaire. Then, using structural equation modeling and Partial Least Squares software (pls), hypotheses were analyzed and tested.

CContrary to expectations, ethics research has shown that, accountants earn low ethical reasoning scores in the moral development tests, due to accountants focusing on agreeableness trait. However, ethical tests evaluate agreeableness trait up to the intermediate levels of the moral development model. The purpose of this study is to investigate the relationship between five personality traits and ethical judgments of accounting students compared with management students. The big five personality traits are conscientiousness, extraversion, agreeableness, neuroticism and openness to experience. I also investigate the relationship between gender and moral judgment. Using a questionnaire and answers provided by 386 accounting and business students, from five universities located in Tehran province, in 2018, results show, accounting students have a higher priority for agreeableness personality trait. But, there is no significant difference between the ethical judgments of accounting and business students. I fi nd that those accounting students who do prefer agreeableness trait appear to have lower levels of moral judgment. While this relationship does not exist for the business students. This means that accounting students have different personality traits, influenced by their discipline, and therefore have different moral judgment. Also, for both groups, there is a positive significant relationship between conscientiousness and extroversion with moral judgment and the relationship between neuroticism and moral judgment is negative. Finally, the study of the relationship between gender and moral judgment showed that, according to theory of gender role in socialization, female students tend to have more moral judgments than males.

One of the ways to reduce agency costs is to plan for the creation of effective decision-making information by designing appropriate comprehensive performance evaluation systems according to managers' learning process One of the important factors in the processing and classification of information for cognitive learning is mental models that are categorized in two dimensions of mental model confirmation and mental model building. managers mental model confirmation leads to the refinement, modification and expansion of existing mental models, and mental model building improves the flexibility, creativity and innovation for managers in the face on new information The purpose of this study was to investigate the effect of comprehensive performance measurement systems on the performance of managers by modifying the modalities of the two aspect of learning at the individual level (mental model confirmation, mental model building. This study was performed functional and descriptive-survey approach. The data were collected using a sample of 250 managers in manufacturing companies listed on Tehran Stock Exchange for the period 2015-2016 with Using structural equation have been analyzed, The results indicate that Comprehensive performance evaluation systems in any two aspects of learning (build and confirmed mental model) have a significant positive and meaningful effect on the modification of the mental models, Of course, this effect is more in the building of mental models. Also, the development of mental models in both dimensions of building and confirmation improves the performance of managers. Therefore, encouraging learning with incentive contracts based on the information provided by the comprehensive performance measurement systems is effective in improving the performance of managers and reducing the cost agency.

Corporate social responsibility (CSR) has become an integral part of conducting business around the world. In this study, the impact of different stages of the company life cycle on corporate social responsibility has been investigated. Also quadruple financial resources, corporate size, profitability, cash resources and financial leverage have been used as moderator variables. In order to achieve the research purposes, 111 companies from listed companies in the Tehran Stock Exchange during the years 2011-2017 were selected by systematic elimination sampeling method and a tota of 777 firm-years observation of the company was considered for the analysis. To test the hypotheses of the research, multiple regression model and panel data were used. The findings of the study showed that during growth and maturity stages, companies are more responsible for social responsibility. But in the shake out stages, no findings indicative showing social of responsibility of companies were found. In addition, the findings of the study showed that in the stages of maturity, the corporate size moderator variable, and the financial leverage moderator variable affects the impact of company life cycle on corporate social responsibility, but the moderator variables modifying profitability and cash resources do not affect the impact of company life cycle on corporate social responsibility. The findings of the study show that in Iran, companies are investing in social responsibility activities in order to create competetive advantage, gain general trust, and attract capital and resources in the stages of growth and maturity.

Given the movement of the country's economy towards knowledge-based economy and the growth and development of knowledge-based companies, the importance of the reporting of intellectual property of these companies has become more and more evident. The present research addresses the issue of providing an appropriate model for intellectual capital reporting in knowledge-based companies in 2018. In this research, by using an interview and based on the thematic analysis based on interviews with experts in the field of intellectual capital and knowledge-based companies, a model for reporting the effects of intellectual capital in knowledge based companies is proposed. The acceptability of the qualitative model was measured using a questionnaire. The questionnaire was acceptable in terms of both reliability and credibility. The results show that all the main components of the qualitative model have been approved. In this model, intellectual capital reporting was quantitatively qualitative (hybrid) and based on quantitative variables obtained from interviewing experts. Also, the Board of Directors' activity report was approved as the appropriate place for intellectual capital accounting reporting. Also, the implications of intellectual capital reporting, use as inputs for corporate valuation and financing purposes, reduction of information asymmetry, and functional management tools were confirmed.

The Hierarchy of Effective Factors on Corporate Tax Avoidance Because of the information asymmetry within taxpayers and governments, commonly, the taxpayers try avoid the payment of tax. The problem can be explained by Agency theory. On the other hand, governmants try to maximize receiving tax by recognizing risky taxpayers and researchers try to recognize effective factors on tax avoidance. The aim of the research is the hierarchy of effective factors on corporate tax avoidance on Tehran stock exchange. In this research, first, 37 quantity factors are recognized that affect on corporate tax avoidance in 8 dimensions by interview with academic and professional experts that can be measure by corporate reports. Then the factors and dependent variable are measured and are tested the efficacy of the dimensions by structural equation model (SEM). Finally, based on confirmed dimensions, hierarcy is done by contributed analytic hierarchy process quastionaries with same experts. Statistic population in this research involves 77 companies listed in Tehran Stock Exchange during the period 2013-2017 that are selected by systematic delete. The interview with experts done at 2017 and questionaries contributed at 2018. Results show that the hierarchy of effective factors on corporate tax avoidance is: trading factors, corporate governance factors, auditor factors, financial reporting factors, industrial factors, public attributes, capital market factors and social factors.

According to some accountants, financial reporting in the islamic countries should be based on fairness, goodness and morality. This study examined the possibility of modifying the conventional framework for reporting in line with Islamic accounting objectives and to adapt the process of recognition and reporting financial events in accordance with the Shari'a principles. The research method is combination (qualitative and quantitative). In the qualitative section of the content analysis method, with the help of the Qur'an, Religious' Fatwa and the results of previous studies, the necessity of modifying some of the components of the conventional conceptual framework were expressed In the quantitative section, by using the two separate questionnaires, the viewpoints of 30 religious scholar and 73 financial specialists (faculty members of the universities, official accountants and senior experts of Tehran Stock Exchange) in 2018 were obtained and analyzed by using the single-group T test. The results show reporting on the basis of fair values, measuring earnings based on the balance sheet approach, presentation of the value added statement, disclosure of the cash flows arising from the religious funds, providing a list of the assets subject to Zakat, disclosure of the doubtful deals and submitting the ecological requirements checklist leads to greater transparency and more accurate assessment of the performance of managers, better evaluating the risk of investment in the enterprises and thire social-religious responsibilities.

Given the present era, the major share of resources attraction and allocation in the banks occurs in connection with society. As such, managers need social capital as well as physical and human capital in order to attain organizational goals, provide the ground for competition and pave the way for the development of their respective organization. Managerial social capital is an asset in a social network that can be accessed and mobilized through network membership. As such, the main objective of this research is to examine the impact of the manager's social capital on financial performance of banks. The research hypotheses are tested using the statistical method of regression analysis with synthetic data on 30 banks of the I. R. Iran. Included on stock exchanges and other, in 2009-2018 Conclusively, 265 data-years are extracted to test the hypotheses. The findings of the research show that social capital has a positive and significant impact on financial performance criteria, including the average return on assets, the ratio of other operating income to total bank assets and net operational profit.