Background: In recent years, women’s role increasingly expanded in various social areas, presence of women alongside men. in social activities, create this question that which one could play their role and responsibilities better than the other. Accounting profession is not exception, so it can be said the women which are came to this profession increased and many accounting researcher have considered gender factor and its impact on various topics of accounting. According the solemn responsibility of accounting and their response to various social groups, respecting the ethics in accounting profession is so important.Methods: This study reviews the influence of gender on ethics standards and the level of accountant’s commitment in two groups of male and female. For this purpose a questionnaire that measure people’s commitment level to the professional ethics standards was prepared. It was distributed between students and employees in accounting profession.Results: Research results indicate no significant difference between two groups. Further analysis and review also suggest that no significant linear relationship between professional ethics as the dependent variable and gender as independent variable exits. But when gender is placed alongside age, there is a significant linear relationship so that, some parts of ethics changes are described by these two variables.Conclusion: The overall results indicate that gender effects on professional ethics at lower age. When age increase, this effect is reduced as far that gender loses self impact on professional ethics.

Introduction: From a long time ago, benefiting from technology has been an inevitable thing for human interests, which is born and based on science. It can be claimed that there is harmony between ethics, science and technology, which promote each other. In this article, the researcher discusses this harmony and compatibility. Material and Methods: The current review study was descriptive and using the study of sources and research keywords among the books and articles published in the databases of Thomson Information Institute, Science Direct and Pub Med. Conclusion: As science and technology continue to advance and become more integrated into our daily lives, ethical considerations become increasingly important. For example, the rise of artificial intelligence (AI) has raised questions about the potential implications of creating machines that can make autonomous decisions and take actions. If science and technology were considered as a tool, it should have been able to subjugate humans and influence all aspects of behavior and values. While it has become a problem that eventually becomes aligned with morality by applying reason, and people now seek help from it as a tool.

Introduction: The ethical dimensions of agriculture need to be explored, distinguishing between ethics in agriculture and ethics of agriculture. Ethics in agriculture is traditionally based on abstract moral theory, formulated through logical reasoning, but often found inadequate to address the complex ethical challenges within agriculture due to its abstract nature and lack of practical visibility. Conversely, ethics of agriculture is approached within a context-specific framework derived from the research topic with the aim of providing more tailored solutions. Materials and Methods: A comprehensive review of the relevant literature is conducted, using a descriptive-analytical approach to provide a conceptual framework for understanding agricultural ethics. Conclusion: The article highlights the critical need for a comprehensive ethical framework to address the multifaceted ethical challenges in the agricultural sector. The importance of analyzing and resolving ethical dilemmas at all stages of agriculture is underscored in order to align practices with human ideals and to ensure ethical decision-making by stakeholders involved in agriculture.

This paper investigates Machiavellianism between accountants, auditors, medics and engineers. This studyuses a questionnaire to measure Machiavellianism. We apply T-test and ANOVA to comparative study among the aforementioned professions, and multivariate regression is applied to test factors effecting on Machiavellianism in accounting profession. The findings show that the level of Machiavellianism is different between engineering, medicine and accounting professions. Engineering profession has mostMachiavellianism, then the accounting profession and in last the medical profession. The results also show that factors which affect accounting profession's Machiavellianism are gender, experience and employment in private sector. Thus, these findings theoretically approve that medicine profession respects ethic more than other professions.

Marx and Engels in the book of Communist party Manifest introduces two range of capitalist societies, and for the first time, defines the concept of the proletariat and bourgeois. the proletariat in the literature of policy defined as Community worker stratum that performed commands of management and does not use specialized and skills in their work. Management accounting was in the past under the influence and over interference of the managers, and non-expert comments of managers was imposed to management accountants, and managers was not interest to point view of management accountants. Hence in the past time, Management Accountants were the proletariat. With the passage of time and changes in management accounting, managers gone found that Management Accountants are invaluable. Hence the managers using in the current time of the management accountants comments in the guidance and control of business, and as partner of decisions and value creation people. Results of the present study indicates, At the current time, management accountants are not proletariat, and in performing their duties more emphasis on expertise and skill. management accountants at the current time providing strategy and create the highest level of knowledge (wisdom) for management and they will assist in deciding. Administrators also recognized management accountants status and not interfere in the work management accountants. Including benefits and positive implications of not proletariat of management accountant for accounting professional in the present age, the professional independence and increase the attractiveness and science face of accounting.

Abstract The objective of this research is conceptual explanation of the effectiveness of Trading Volume around Earnings Announcements. The method of the present research is the method of historical cognition in the framework of library studies and is of the type of theoretical-critical research and based on research related to the subject.In general, the analytical approach has at least 4 important features; First, this view is often textual, meaning that it accepts that accounting has economic, political, and social implications. Second, this theory seeks participation and interaction. This means that it is always looking to change or improve accounting practices. Third, it is related to both micro (individuals and organizations) and macro (profession and society) levels, and the fourth is interdisciplinary and relates to, borrows from, and combines with other systems. Therefore, the critical view is more related to the accounting profession, system and procedures than traditional studies.The principle of disclosure is considered as one of the principles of accounting and according to this principle, all information related to the activities of the company should be provided to various groups in an appropriate and timely manner. In other words, information disclosure can be used to transfer information from a specific domain to a general domain. Proper and quality disclosure will improve transparency and reduce information asymmetry and market effectiveness.The effects that determine fluctuations in the capital market are innumerable. Past, present, and even neglected events are reflected in market prices, but often do not show a clear relationship with price changes.The results of this study provide useful theoretical information for policy makers and institutions that develop accounting standards on the quality of financial reporting for investors and develop the results of behavioral research in the field of finance.

Background: Accounting information has many users, which comprise business holders, managers, investors, creditors and the government for tax and regulatory resolves. A businessman use financial statements to define particular information that will guide him in making vital business decisions. Accounting impacts a wide range of parties in society. From this point of view, accounting’ s codes of ethics are important. Conclusion: Ethical codes are the essential principles that accounting professionals choose to abide by to enhance their profession, preserve public trust, and reveal honesty and fairness. Proper ethics and ethical behavior are tremendously important in accounting for a variety of motives. In the same way it is important that the industry itself does not become pilloried as an unethical one, something that could potentially destruction business for all accounting firms. Ethics and integrity are valued features in an accountant. They must know right from wrong and always parade integrity in his or her accounting and bookkeeping deeds.

Background: Accounting is both an essential practice and a vital profession in the economically developed world of today. It is an essential practice because the current economic system could not exist without it. A distinguishing mark of accounting profession is acceptance of the responsibility to the public. Society places even higher expectations on professionals. People need to have confidence in the quality of the complex services provided by professionals. So their services, especially financial statements should be highly competent, reliable, and objective. Then accountants must not only be well qualified but must also possess a high degree of professional integrity. A professional's good reputation is one of his or her most important possessions. So ethics in accounting is of utmost importance to accounting professionals and those who rely on their services. However in Iran few researches have been done in accounting ethics.Methods: This research has been done with the use of various libraries and electronic data bases. The paper first of all explains ethical principles and rules of conduct in accounting profession. Then it points out the most important ethical problems of the profession and their samples. Finally it suggests a few solutions for solving these problems and repetition of professional reputation.Conclusion: The future of the accounting profession depends on ethical leadership by accounting professionals and accounting educators. Leaders in the accounting profession and in academe should focus on calling individuals to excellence. By presenting the importance of high ethical standards, by teaching the importance of personal integrity, we summon current and future accountants to his or her nobility. In doing so, we ensure the future of the accounting profession, which will continue its historic role of fostering the success of the economy and the nation.

After the Internet, blockchain technology has become a key factor in creative and innovative ideas and solutions in the financial sector due to its wide application potential and its numerous implementations. The advent of blockchain creates new opportunities and challenges for ongoing auditing and real-time accounting. Blockchain, as a digital ledger in accounting and a large database for recording and processing decentralized distributed Internet-based data and peer-to-peer interactive networks, is based on consensus, which is accompanied by an innovative approach to business models, intermediaries, and stakeholders, but in many centers it is still shrouded in mystery. Therefore, considering the impact of the environment on accounting and auditing as well as the increasing development of technology, this research with a library method and with practical purposes to identify, promote and use blockchain technology, to describe and examine the features, benefits, applications, and limitations Blockchain technology and its effects on the accounting and auditing profession. The results of this study highlight the necessity, importance, impact and position of blockchain technology in the accounting and auditing profession due to the characteristics of this technology such as greater information transparency, disclosure, timeliness, reliability, cost-effectiveness, flexibility, risk reduction, elimination of intermediaries, Demonstrates easy and fast access, and immutability of information.

The existence of professional ethics in a society and in different professions will lead to the development of that society at different levels. In the legal profession, the observance of the principles of professional ethics by lawyers, in addition to being a blessing in the legal profession, also maintains the trust and sense of security and confidence of the people towards the legal community. The role of lawyers as specialized defense attorneys in the administration of justice requires that they behave with dignity and skill. Observance of the principles of professional ethics such as confidentiality, observance of the client's interests, performing the case of advocacy, observance of the duties of advocacy, honesty and integrity, loyalty, observance of politeness and fairness and courage in the profession of advocacy seems necessary for any lawyer in relation to his client. In the Iranian legal system, the measures taken to formulate the principles of professional ethics of advocacy and the implementation of guarantees for non-compliance with these principles, which include disciplinary, civil and criminal liability, are commendable, but there is still a vacancy in the regulations. This field is felt more than ever.