IRANIAN JOURNAL OF BEHAVIORAL & VALUED ACCOUNTING
Year:2019 | Volume:3 | Issue:6|Papers Count:9

The present research seeks to determine the model for ranking the importance of disclosing the dimensions, components and indicators of intellectual capital in Iran through Analytical Hierarchy process (AHP) method. Initially, experts' views include university professors, corporate finance managers, Members of the Iranian Association of Certified Public Accountants and stock brokers are examined for the importance of disclosing intellectual capital, including 61 indicators in the form of 30 indicators, 10 components and 3 major dimensions. From the perspective of experts on the level of dimensions, human capital has ranked the importance of disclosure and structural capital and Relational in the next ranks. In the final ranking between indices, employees' productivity information and ethnicity and gender information are respectively the highest and lowest levels of disclosure. The second goal of this research is to investigate the status of intellectual capital disclosure in companies accepted in Tehran Stock Exchange using content analysis method. The financial information of 118 companies was used during 2012 to 2016. The highest scores of disclosure is in human capital companies, and the smallest is for the structural capital, which, according to experts, as the importance of disclosing the dimensions of intellectual capital. 59% of companies do not disclose 60-70% of intellectual capital indexes (61 indicators).

The ethical oath is the most important moral covenant of professionals. The purpose of this research is to develop an ethical oath for Iranian accountants. In this regard, using the "Archival Method" of oaths of various professions including Kenyan auditors' oath, Texas accountants' oath, South African accountants' oath, Irish accountants' oath, Geneva oath, MBA oath, University directors' oath, economists' oath, Dutch bankers’ oath, National Association of Personal Financial Advisers’ oath, Hippocratic Financial Oath, financial and banking oath, and asset managers’ oath, were investigated and undergone "content analysis". Then, by creating a conceptual model, the weaknesses of the ethical oath of the Iranian Association of Certified Public Accountants (IACPA) is examined in five categories of form and face, content, stakeholders, principles, norms, and values. In the following, using the template and also the model of sustainable development of accounting ethics in Iran, and based on the ethical oath of the IACPA, attempts are made to overcome the observed deficiencies and to introduce a new version of the oath in Iran on the basis of the relevant documentation. Also, changes were made based on the Delphi technique from the viewpoint of professional and academic experts. The findings show that the proposed oath overcome the deficiencies in the ethical oath of the IACPA. Also, changes were made from Using the "Delphi Technique" based on the view of 14 people of professional and academic experts. The findings showed that the most important from the experts' point of view are norms and values, and the least important for the form. As a result, the proposed invoice for accounting was presented.

Increasing the number of audit firms and increasing the level of expectations and environmental changes make the issue of competition among audit firms more complex and reveal the levels of information for users and stakeholders more dynamic. The role of audit firms is considered to be critical to the promotion of social trust, and institutions that do not have the ability to compete in this field are condemned to failure. This study sought to understand the role of design and functionality audit institutions in promoting social trust. The Research period is one year from 2016 to 2017. The methodology of research is mixed and the Statistical population consists of two qualitative and quantitative sections. In the qualitative section, 14 faculty members and associate accountants as panel members were selected through a homogeneous sampling method, of which 10 were contributing to the Critical Appraisal papers. In this section, papers similar to the topic of research on the inside and outside were determined based on the score of 50 points, and then the indexes related to the topic were developed in the form of checklists and distributed among 14 members of the panel (experts), based on Delphi indexes Such as average, standard deviation and agreement coefficient, the research indicators are confirmed. In the quantitative section, the target community was composed of 12 auditing firms, with 96 auditors selected through random sampling and Cochran formula selected by auditors working in 12 auditing institutions, and distributed after Delphi verification questionnaires. In this research, two main questions were raised in the qualitative section and two hypotheses were presented in the quantitative section. The results were in line with the research questions identified, the capabilities of the audit firms were divided into two internal and external components, each containing 4 indicators. Also, social trust was classified into three components of ethical accountability, legal accountability, and decision making power enhancement based on Delphi analysis and average score scores, standard deviations and agreement coefficients. In order to test the hypothesis of the research in the quantitative part, analysis of variance was used based on average severity test And the results showed that when the dimensions of the internal and external capabilities of the audit firm are matched, the internal capabilities indicators are consistent, and the external capabilities indicators are consistent, while confirming that the audit firm has the capability And empowerment, promotes the level of social trust of stakeholders and decision makers. The results are conceptually consistent with the research by El Ghoul et al (2016) and Ba (2016).

Nowadays, whistle-blowing is an important mechanism for detecting and preventing fraud. The purpose of the present research is to investigate factors that influence accountants’ intentions of whistle-blowing by integrating the fraud triangle components, as the external environmental factors that determine whistleblowing intention, and the extended theory of planned behavior, as the individual internal factors that determine whistle-blowing intention. In doing so, the present research develops an integrated model for whistle-blowing intentions. After examining the relationship between the components of the fraud triangle and dimensions of the theory of planned behavior, the model investigates the effects of perceived behavioral control, subjective norms, attitude toward whistle-blowing, and moral obligation on whistle-blowing intentions. The research uses surveys completed by 171 accountants of the companies listed in Tehran Stock Exchange and Fara Bourse in 2018. The results of testing hypotheses were obtained by exerting Partial Least Squares Structural Equation Modeling, and they indicate that perceived behavioral control, subjective norms, attitude toward whistle-blowing, and moral obligation posit positive and significant effects on intentions of reporting fraudulent activity. The results suggest that the integration of the fraud triangle and the theory of planned behavior represents a parsimonious theoretical framework for predicting whistleblowing intentions. Consequently, in order to promote whistle-blowing in companies, it is important to pay attention to promoting a strong ethical environment, improve reporting channels and incentive programs, and establish policies to reduce retaliation concerns.

The purpose of this study was to investigate the effect of the publishing of negative financial news caused by financial scandals on the level of ethical decision making in the field of accounting and finance. The study was applied, follow-up and semi-experimental research. According to the research objectives, a semi-experimental research project has been used including two experimental and control groups (each has 35 people) and data were collected during 2018 using questionnaires and interviews from accounting staff or financial managers from manufacturing companies. The result has shown that the frequency of negative news of scandal and accounting and financial violations reduce the level of ethical decision making of accountants. Because the admission of immoral behavior among those who were influenced by the negative news of the financial scandals was more than the other group that was not affected by the news. Also, the background of professional activities has been effective in improving the level of ethical decision making, while variables such as age, gender, and education have no effect on the level of ethical decision-making of accountants. Identifying and managing the factors that create heterogeneity in ethical decision making helps to improve the ethical decision making by accountants.

Self-conscious excitement is one aspect of human behavior that plays an important role in his life and can automatically stimulate moral judgments and act as a basis for moral decision-making. Accordingly, this study examines two self-conscious excitements (pride and shame), and aims to achieve a better understanding of the role of self-conscious excitees in the process of ethical decision-making by accountants. The required data were collected using a questionnaire and a scenario based on the size of the community, which is approximately 320 people, and using the formula for determining the sample size of the Cochran from 177 undergraduate students and Ph. D. in Accounting in the year 2018 in Gorgan universities were randomly collected and analyzed using descriptive method of correlation and multivariate regression in SPSS software. According to the research findings, there was a positive and significant relationship between pride and supportive measures of the company, as well as a positive and significant relation between shame feelings and compensatory measures. In addition, it was observed that other oriented has a positive and significant relationship with supportive behavior. But the interaction of other oriented and pride has no meaningful relationship with supportive measures. While the findings indicate, there is a positive and significant relationship between shame interaction and other oriented with compensatory behavior. Therefore, feelings of shame, in people who are more important to other oriented, lead to their greater participation in compensatory behavior designed to rebuild, promote and promote the company.

Increasing the regulatory environment and expanding the scope of the regulatory standards for financial reporting has, over the past few years, reduced the cost of representation and information asymmetry and increased the level of corporate disclosure of corporate financial statements. But one of the endogenous dimensions of quality that prevents the disclosure of financial statements is a matter of persuasion is reporting. The Purpose of this research is designing a Model and Explaining Persuasion Techniques in Disclosure Financial Reports by Companies with Job Acquisition Incentives Bias CEO in Tehran Stock Exchange companies. In this research, which was a hybrid research, in the qualitative section of the 18 accounting, human resources and financial management specialists, panel members were involved in the two sections of the critical evaluation and Delphi analysis with the researcher, and in a small part of the number 160 directors of Tehran Stock Exchange companies were selected through a simple random sampling for a period of 6 months From December 2017 to May 2018. In order to analyze the designed model, we used Structural Equation and Software (PLS). The results of the research showed that persuasive methods of promoting corporate financial reporting with three motivations for managerial occupation, namely, the motivation for power, motivation for self-affirmation and group and political motivation, have positive and significant advancements, while between persuasion in the disclosure of financial reports Companies have a negative and meaningful relationship with professional motives.

Earnings management has attracted many accounting researchers. Recent empirical research has shown that earnings management behavior can have a behavioral and psychological origin. The purpose of this paper is to study the effect of positive and negative emotions on opportunistic and efficient earnings management. This is an applied research. The instrumentation for data collection includes Belski questionnaire (2008) to measure the individuals' desire for efficient earning management and Panas questionnaire(1988) to measure the positive and negative emotions of individuals. The statistical population consisted of graduate and Ph. D. students in Accounting and Financial Management in 2017, which was used to determine the sample size from the Cochran formula by assuming an unknown statistical society. Out of 300 distributed questionnaires, 225 valid questionnaires were received for analysis. To analyze the data obtained, multiple regressions were used. The results of the research show that there is a significant relationship between positive emotion and efficient earnings management, as well as between negative emotion and opportunistic earnings management. However, there was no significant relationship between negative emotion and efficient earnings management and also between positive emotion and opportunistic earning management. In other words, positive emotions and feelings lead to positive financial decisions and increase the wealth of shareholders and vice versa, negative emotions lead to negative and inefficient financial decisions in to the personal interests of management.

Given the great importance of fraud risk assessment as a part of audit process, investigation of auditors’ individual effectiveness and its effect on the fraud risk assessment error is an essentially important subject to consider. Individual effectiveness implies the individual's performance in the organization, how the individual perform his/her task, and the level of goal achievement by the individual and fraud risk assessment relates to achieve the reasonable assurance by the auditor based on that the financial statements are free from material misstatement caused by mistake and fraud. In terms of nature, this study is applied and In terms of objectives is descriptive-survey study. Theoretical foundations of the research were collected through library studies and research data were gathered by the questionnaire. The study sample consists of 518 private and public sector auditors in 2017 and the sample was selected by Clustering random sampling. The research hypotheses were examined based on the correlation method and through multivariate regression test. The findings obtained from the current study indicate that in both public and private sectors, there is a significant and positive relationship between auditor's individual effectiveness and fraud risk assessment error. In the public sector, the fraud risk assessment error is more than private sector while in the private sector, auditor's individual effectiveness is in higher level than the public sector. The results of this study indicate that gender has a significant relationship with the auditor's individual effectiveness in both public and private sectors. Education have not a significant relationship with the auditor's individual effectiveness in both public and private sectors. Also, auditors' experience and job rank have a significant relationship with their individual effectiveness in the private sector, but this finding is not significant in the public sector.