Conflicts of Interest have been at the heart of many recent economic crimes. The first step in the management of Conflict of Interest is to provide a clear and exact definition of the term. This study attempts to coalesce various definitions of the term utilizing scoping review methodology. The data collection tool was a reference to studies conducted based on the Conflict of Interest in the field of public administration. For data analysis, the qualitative indicators were identified in order to examine the conducted studies. The study identifies four main types of Conflict of Interest for public sector agents: financial Interest of a public sector agent, non-financial Interest of a public sector agent, financial Interest of relatives, and non-financial Interest of relatives. As long as the financial Interest of the government agent is the focal point, the analysis of other types of Conflict of Interest in legislation system, reforms, and structural observation is overlooked. If legislative system and structural reforms limit themselves to the financial Interest of the government agent, more than half of the Conflict of Interest cases of the government agent will be neglected. The management of Conflict of Interest will be on a right track once a comprehensive definition of the term is presented, a feature which forms the main concern of this paper.

The term of “, Conflict of Interest (COI)”,refers to a situation in which a person or organization could compromise their judgment, decisions, and actions in the workplace in a biased way because of personal Interests, financial or social factors, giving favor to family members, relatives, friends and acquaintances (1). This situation is contrary to the common Interest formed between parties through the execution of the joint agreement. A person who has a COI with an individual, organization or a group, has common Interests with others. Exposure to COI is inevitable, but how to deal with it should be considered. Typically, COI occurs when working for a group or organization could involve working against another or might adversely affect a duty. . .

Dear Editor, Ethics in research is a cornerstone of ensuring the reliability of scholarly work. One of the ethical issues is Conflicts of Interest (COI). The term "Conflict of Interest" in a health research article encompasses scenarios where the personal or financial Interests of individuals have the potential to undermine the integrity of the health research process and study results...

Conflict of Interest is a real situation in which a person as a decision maker simultaneously has two positions, one in private and the other in the public. In public role he or she has to pay attention to the society`s best Interests and follows his or her best ones as private role. Conflict of Interest is a common challenge of health system among both real and legal persons in all courses such as education, treatment, and researches.The most causes of Conflict of Interest are named as deferent goals, lack of resources, authorities malfunction, health marketing and etc.We aimed at discussing Conflict of Interest and its relation to law, its management, Conflict of Interest in pharmacy and pharmaceutical companies and also Iranian legal system viewpoint. In conclusion it seems that Conflict of Interest should be included in the law and the provisions to achieve the least Conflict of Interests in health system should be revised.

When auditors intentionally or unintentionally approve financial statements in line with the views of their employers, the public Interest and the auditing profession are at serious risk. The purpose of this study was to examine the process by which auditors' Interests will influence decision making. To achieve this goal, first in the qualitative part of the research, by studying the background of accounting research and interviewing experts through the fuzzy Delphi method, the effective components on Conflict of Interest were identified. In the second part of the study, using social-cognitive meta-theory and operational decision-making power in the stimulus-organism-response (S-O-R) paradigm, data obtained from 362 certified public accountants. Smart-PLS software and Structural equations have been implemented for data analysis and hypotheses testing. Cognitive processes, including expected positive outcomes, understanding the problems of consistent decision-making, and ethical judgment, play a mediating role between the Conflict of Interest and deviant decision-making, and through these intervening variables, Conflict of Interest can be monitored and reduced. The results show that professional ethics with the confirmation of all hypotheses are considered as the most effective component. It also showed that reducing the expected positive results, increasing the understanding of problems, and reducing the auditors' ethical judgment in the assigned tasks will lead to deviant decisions. By implementing the proposed algorithm, cognition processes can be directed towards consistent decision making.

The present study examines the issue of Conflict of Interest in the husband's prohibition of the wife's employment. According to Article 1117 of the Civil Code, a husband may prevent his wife from engaging in a profession or industry that is contrary to the Interests of the family or the dignity of himself or his wife. However, the implementation of Article 1117 of the Civil Code in certain cases suggests a potential Conflict of Interest, such that it raises the concern that a husband might exploit the right granted to him under this article to act beyond its intended scope and misuse it for his own personal benefit. The primary question of this study is: In the event that a Conflict of Interest arises in connection with the application of Article 1117 of the Civil Code, against whom does the husband bear civil liability? The preliminary response that comes to mind is that the husband appears to be liable not only to the wife but also to third parties, provided that the three essential elements of civil liability are established. This study, using a descriptive-analytical method, seeks to assess the relationship between Conflict of Interest and the husband's prohibition of the wife's employment. It aims to examine the civil liability of the husband in preventing his wife from working in light of the existence of a Conflict of Interest, and to explain the resulting legal effects and implications.

Conflict of Interest is a familiar phenomenon among Public Administration experts yet research wise, it has not received much attention. While government officials are accused of corruption and having Conflicts of Interest more than any other individual, research shows that only 1% of Conflict-of-Interest studies has been devoted to investigating the subject in the field of Public Administration. A Conflict of Interest occurs when an official is forced to choose between carrying out his/her administrative duties or following his/her personal Interests. These Interests include an individual’s financial or non-financial Interests as well as the financial and non-financial Interests of his/her relatives or friends. The research method of this article is based on citation analysis and drawing a citation network. The findings show that Sah, Moore, Loewenstein, and Cain are key experts in the field. The study of Cain et al (2005) is the key one that has the most relevance to other studies in this field and the study of Miller (2001) is also central which has been cited a lot. American Journal of Bioethics, Organizational Behavior and Human Decision Processes, and Journal of Personality and Social Psychology are esteemed scientific journals that have been most benefited from publications, communications, and citations, respectively. Ethics is the concept that has been co-occurrence with the Conflict of Interest. This means that a Conflict of Interest is inherently a normative and behavioral concept. Finally, it should be noted that given the results of this research, the concept of Conflict of Interest will remain a foundation for corruption in governments and public organizations if Public Administration experts and scholars remain as inattentive to the issue as before. Research into Conflict of Interest has been mainly focused on normative and behavioral approaches which means that there is a need for new researchers taking new approaches to break out of this cycle.

This Study examines the impact of accounting conservatism on mitigate creditor-shareholder Conflict over dividend policy in 266 listed firms of Tehran Stock Exchange (TSE) over a 10-year period from 2001 to 2011. Using correlation method and multiple linear regression technique, the results of this study show that accounting conservatism cannot mitigate as an effective contraction mechanism in creditor-shareholder Interest Conflict over dividend policy. Research evidence show that there is a negative significant relation between Interest paid to creditors and dividend paid to shareholders. Also, that there is a significant relation between dividend payout in last year, firm size and operating cash flow with dividends paid.