In this paper, we used Hurtt's [Hurtt, R.K. (2010), Development of a scale to measure professional skepticism, A Journal of practice & theory. 29 (1), 149-171.] model to clarify determinants of skepticism of auditors. In this research, we focus on exploring concept of skepticism and find relationship between auditors’ CHARACTERISTICS and professional skepticism. We expect professional skepticism of auditors is determined by factors such as self-determination and confidence, suspension in judgment, questioning mind, search for knowledge, and interpersonal understanding. Also, we expect that auditors' professional experience has a positive influence on their professional skepticism. We survey professional accountants in Iran, which is an emerging market, to test our hypotheses. We obtain some support for our hypothesis related to affect of knowledge, self-confidence, and interpersonal understanding on auditors professional skepticism. This study contributes to the literature by investigating the impact of culture of auditors in emerging market of Iran and compare attained results of INDIVIDUAL-auditor level with obtained results of other countries.

Improving participation in voluntary activities in Iran is important because increasing productivity among young people, given the country's young population, contributes to community sustainability. Therefore, a better understanding of volunteer motivation in Iranian youth is needed. The Volunteer Functions Inventory (VFI) for assessing volunteer motivations has good psychometric properties and is adapted to several languages, but no validated Iranian translation yet exists. The purpose of this study was to investigate the psychometric CHARACTERISTICS of voluntary functions inventory in members of Iranian Red Crescent Society. Sample size was 595 members of Youth Organization of Iranian Red Crescent Society from 31 provinces and 175 cities of Iran that were selected by multi-stage cluster sampling method and responded to voluntary functions inventory. Data were collected using a demographic sample and voluntary functions inventory (VFI). Confirmatory factor analysis using principal components method was used for data analysis. The results of the present study showed that the voluntary functions inventory had validity and reliability. Also, the factor structure showed that 29 items and 6 factors well assess people's attitudes to volunteering, and the structure of this inventory was well-fitted and confirmed all goodness of fit models. The present study provides the use of the Iranian translation of the Voluntary Functions Inventory (6 scales and 29 items) to assess volunteer motivation among young Iranian volunteers.

Objectives: Growth of unethical in business environment of today, according to experts in various professions dedicates to discuss of ethics and its impact in the areas of professional. The aim of this study is to examine the relationship between demographic variables gender, age, level of education, professional experience and education on moral judgments of students.Method: It is a descriptive survey research. The study sample is graduated and Ph.D. students of accounting and management disciplines in Iran' s universities in the 2014-2015 school year. To collect data Weisbrod questionnaire (2009) and ethical decision-making Questionnaire in organizational positions is used in the present research and to test the hypothesis two-way ANOVA is applied.Results: The findings of the study indicate no significant difference in gender, age, education level, field of study and experience in student moral judgments.Conclusion: The results suggest that appropriate measures should be taken to increase the level of moral understanding in universities and educational institutions across the country.

Background INDIVIDUALs CHARACTERISTICS including gender, education level, job experience and job rank are affective and significant variables in work ethic. This research try to study this affection on whistle blowing in audit profession. Thus, the aim of this research is to study of gender effect on whistle blowing as an ethical behavior. Method The research method is descriptive-correlation. Auditors employed in Iranian audit firms in 2018 were the sample of this study. Questionnaire was used in this study. Multiple linear regression and nonparametric statistics was used in order to data analysis and research question testing. Results The results of this study show that gender has a significant and negative relationship with the whistle blowing. In other words, women have not an intention to whistle blowing than men in audit profession. Other outcomes of this study show that there is no a significant relationship between education level, job experience and job rank with the whistle blowing. Research evidence, also, show that women's perception about INDIVIDUAL responsibility and related costs of reporting wrongdoing is more than men's perception in audit firm. Conclusion According to the finding of this study, gender is most important variable that influence on the auditor's whistle blowing. This show that gender is a significant factor in audit judgment and decision making process. Due to that ethical principles are very important in auditing profession, women must participate to develop of these principles and policy makers of auditing can provide facilities in this regard.

The aim of this study was to compare athletes' personality CHARACTERISTICS of neuroticism, extraversion, openness, agreeableness, conscintiousness, sociotropy, and autonomy in INDIVIDUAL and team sports. One hundred and thrty-four athletes (92 team, 42 INDIVIDUAL, 88 males, 46 females) from the Faculty of Physical Education and Sport Sciences, the University of Tehran, and several sport clubs were included in this study. All participants were asked to complete the NEO Personality Inventory-Revised (NEOPI-R) and the Sociotropy-Autonomy Scale (SAS). Analysis of the data involved statistics including means, standard deviations, t-tests, and pearson's correlation coefficients. The results revealed that INDIVIDUAL sport athletes scored significantly higher on conscintiousness and autonomy than did team sport athletes. The team sport athletes scored significantly higher on agreeableness and sociotropy than did the INDIVIDUAL sport athletes. No significant difference was found between the two groups on neuroticism, extraversion, and openness. It can be concluded that athletes' personality CHARACTERISTICS are different for INDIVIDUAL and team sports.

Background and Aim: Job enrichment is a method that has been used to increase employee satisfaction and work motivation. The Hackman and Oldham job CHARACTERISTICS model (1976) has served as the foundation for many job enrichment efforts. In particular, a considerable amount of research has been devoted to the study of the job CHARACTERISTICS-job satisfaction relations. Te purpose of this study was to statistically determine the relation between job CHARACTERISTICS and job satisfaction among employees of hospitals affiliated to Tehran University of Medical Sciences (TUMS) in 2007. Materials and Methods: This study was a cross-sectional one, including 6 TUMS-affiliated hospitals-Emam, Shariati, Baharlo, Ziaeian, Madaen and Azadi. The sample size was 400, consisting of 200 administrative employees (50%), 151 nurses (38%) and 49 physicians (12%). The random sampling and stratified proportional sampling methods were used to select the hospitals and interviewees, respectively. Two questionnaires were developed and used to identify job CHARACTERISTICS and job satisfaction: 1) job diagnostics surveys (JDS) and 2) Hertzberg's job satisfaction questionnaire. The reliability of the questionnaires was ascertained by test-retest using the Pearson correlation coefficient (r = 0.88). Linear-by-linear association and ordinal logistics regression analysis were used for analyzing the data gathered.Results:The relations between the Motivational Potential Score (MPS) and job CHARACTERISTICS (except for feedback) with job satisfaction were statistically significant (p<0.05). Task identity was the most effective determinant of job satisfaction. Conclusion: It appears that all the job CHARACTERISTICS (except feedback) are important determinants of job satisfaction of the hospital employees. Although the work environment is in need of restructuring, it is important to note, from a positive perspective, that the job CHARACTERISTICS discussed in this study are readily amenable to change job satisfaction at the organizational level.

Objective: In this study, personality CHARACTERISTICS of neuroticism, extraversion, and openness to new experiences, consensus, and task of male and female athletes were compared in team and INDIVIDUAL sports. Methods: 160 athletes (13 athletes dropped out) were selected from professional athletes in two disciplines (75 men: 39 men and 36 women) and group (72 men: 41 men and 31 women) in Kerman province. The athletes were asked to complete the NEO-FFI questionnaire for 60 questions. For data analysis, descriptive statistics including mean and standard deviations and inferential statistics: independent t-test were used. Results: The findings of the study showed that the athletes' score in group sports in agreement, extraversion and task is significantly higher than INDIVIDUAL sports. INDIVIDUAL athletes had a high risk of neuroticism, and athletes had a lower score than men in all of the components except for neuroticism. Conclusion: It can be concluded that personality CHARACTERISTICS of male and female athletes and team and INDIVIDUAL athletes are different. It is hoped that this research will be conducted in different ages, communities and disciplines, and the results will be reported.