نشریه حسابداری ارزشی و رفتاری
سال دوم شماره 3 (بهار و تابستان 1396)

Usually, fraud occurs under the skin of firms and who live on that organizational level, most probably are aware of the occurrence of that, whether evidence is weak or not. If aware people whistle-blow the occurrence of fraud, the imposition of extreme loss on a firm and society, could be prevented. The purpose of this research is to investigate why this kind of people are inactive. The population of this research consisted of master students entering 2014 (included students from Tehran, Allameh TabatabaI, and Tarbiat Modares universities), accountants, and auditors, and during the 2016 year, have been collected 126 questionnaires for examining the hypothesis. Participants who read the scenario answered questions, and then have been examined hypothesis by path analysis. The results show that evidence strength and perceived responsibility have a positive significant effect on the likelihood of reporting. When there is strong evidence, people feel more responsible and more probably will report fraud anonymously. The result of this research can help us to improve our understanding of workplace, to promote fraud identification, and to prevent its occurrence.

The purpose of this research is to determine the relationship between corporate governance structure and the likelihood of fraudulent financial reporting. The likelihood of fraudulent financial reporting has been measured on the basis of Altman’s modified z score. For this purpose, 109 listed companies in Tehran stock exchange were investigated in a five – year period (2011-2015). To test the research hypotheses, and examine the relationship between the dependent and independent variables, the multivariate regression analysis model with a fixed effect model, and the weighted least squares method were applied. The research findings indicate that there exists a reverse relationship between the board expertise, audit commission effectiveness, and the independent non-executive director effectiveness with the likelihood of fraudulent financial reporting. That is, the effective corporate governance structure reduces the fraudulent financial reporting, and increases the financial reporting credit. Moreover, the results show that there is a meaningful relationship between the financial leverage (debt ratio), and the likelihood of fraudulent financial reporting. Furthermore, the board size and also the firm size have no meaningful impact on the likelihood of fraudulent financial reporting.

Audit Whistleblowing about organizational misconduct can reduce financial scarcity.The present study examines the impact of Ethical climate Whistleblowing among 330 auditors working in private audit firms and auditing organizations in 1396. Future research is considered as an objective and descriptive-correlation method. This research examines hypotheses based on relationships based on the prediction model and seeks to determine the effect of variables on the inferential statistics method.Data were collected through a questionnaire and analyzed using the structural equations with the help of Amos software.The results of this research show that the ethical climate is affecting the Whistle Blowing and its two components of its three component. The two components that are affected by Ethical climate include the Perceived personal responsibility to report and Perceived seriousness of the act in question, and the component that is not affected by the ethical climate, the Perceived personal costs of reporting. The results of this study have provided useful information to auditors about the Ethical climate of audit firms and their impact on auditor's Whistleblowing.and can be used to plan for the ethics of the profession.

This paper investigates the impact of different factors on youth’s financial behaviors. In the proposed model, motivational, religious factors as well as parent’s financial behavior have considered as predictors of youth’s financial behavior. In order to reach research goal, cross-sectional survey has been employed. Thus, a standardized questionnaire was distributed among 289 of university students in Urmia who had 18 to 25 years old in 2016. Results indicate that youth’s financial behavior affects from parents’ and children religious believes. In addition, parents’ financial behavior and their financial education have significantly effect on youth’s financial behavior.

This study examines the dysfunctional behavior of auditors: managers’ ethical climate and audit supervisor relations. This paper is applied research and cross-correlation in terms of data collection based on structural equation modeling. The samples of employees for auditing were selected in Mashhad and Tehran in 2017. Due to the available volume and according to the formula for determining the sample size in order to increase research funding, however, 380 questionnaires were distributed whose 228 questionnaires were received and analyzed. The questionnaire return rate was 60 percent. The probability of a significant model parameters were used to test the hypothesis. Using smartPLS and explaining the hypotheses in a standard estimate, the goodness of fit of proposed model was investigated. At significant level of five percent, the results showed that: There is a significant relationship among working relationships with audit supervisor and dysfunctional behavior of auditors. However, ethical climate at the top levels of the organization moderates the relationship between working relationships with audit supervisor and dysfunctional behavior of auditors.

Political connections can affect the behavior of companies in terms of operational and financial reporting. In this regard, the purpose of this research is to investigate the effect of corporate political connections on the use of abnormal transactions by related parties. The research sample includes 86 companies listed in Tehran Stock Exchange for the years of 2009 to 2017. In order to test the research hypotheses, a multivariable regression model and generalized least squares method have been used in a panel data set. The results show that political connections significantly reduce the abnormal credit and sales to related parties. Findings further document that political connections reduce significantly earnings management by granting abnormal credit to related parties. However, political connections do not have any significant effect on earnings management through abnormal sales to related parties.

A large part of the audit opinion is based on professional judgment. So auditors personality characteristics that in some studies has been identified as a factor influencing on the professional judgment, should be more closely examined. This research was conducted in 2016 with the aim of the finding an answer to this question whether does personality type effect on the auditor's professional judgment? The population of the auditors in auditing institutions in Iran and sample included 184 members of the community. Data needed to test the hypothesis is collected through NEO and Kaplan & Reckers questionnaires and using the software SPSS 24 were analyzed. Results of regression analysis showed that among NEO personality dimensions only neuroticism is significant positive correlation with professional judgment. Other personality dimensions such as extroversion, flexibility, agreeableness, conscientiousness have no significant relationship with professional judgment.

Corporate social responsibility (CSR) refers to the continuing commitment of companies to behave ethically in economic environments. Also it improves the quality of life of the workforce, as public services should be provided for all people. Therefore, social responsibility is considered as a key factor in the success and sustainability of firms. On the other hand, religious beliefs have effects on how to accept corporate social responsibility and to disclose information to the general public. The present study aimed at investigating the strength of religious attitude of accountants toward corporate social responsibility. In the present study, 100 questionnaires were distributed among accountants in 2016 in Tehran. Data were analyzed using LISREL (linear structural relations). The results of analysis of the distributed questionnaires showed that firstly accountants with more religious attitude have different views than accountants with less religious attitude. Secondly, the religious accountants attach more importance to social responsibility and actually tend to observe the principles of social responsibility and its procedures more than accountants with less religious attitude.

The purpose of this study is the Effect of Customers value disclosure in The Web site firms on cost of equity in the Tehran Stock Exchange. Economic theory suggests, generally the disclosure of information With the cost equity is a negative relationship, because the disclosure of information reduces the information asymmetry. The cost of equity based on Good and Mohan ram (2003) is calculated. Customers’ value disclosure level in The Web site firms based on the quantitative and qualitative criteria weighted index is calculated. The level of competition in the industry is a factor affecting the relationship between the disclosure of customer value and cost of equity. Size of firm, market-to-book ratio and return on assets of firm are considered as control variables. The sample consisted of 97 firms, listed firms on the Tehran Stock Exchange during the years 2012 to 2015 is. Research hypotheses based on least squares multiple regression model using cross-sectional data were analyzed. The results of the research show that the Customers value disclosure based on quantitative and qualitative items does not affect the cost of equity firms. Also, disclosing the Customers value disclosure based on the quantitative and qualitative items in the competitive industry does not affect the cost of equity.