فهرست مطالب هاشم نیکومرام

The purpose of the research is to identify and analyze effective and reciprocal key structures in the willingness to fraudulent behaviors and whistleblowing of wrongdoings from a interdisciplinary point of view. For the fact that this kind of behavior puts all of us in front of various challenges. The data needed for the research was collected through field and documentary studies. Experts' point of view was used for the field investigation of the subject. The statistical population was selected by purposive/ targeted sampling and the analysis of the collected data was also done by the method of structural analysis and by MicMac software in 2021. The data analysis shows that in 85% of the cases, the variables were influential on each other. Also, the variables of social exchange, social trust and whistleblowing of wrongdoings were ranked first to third in the direct effects ranking method. Another finding detects that the spitefulness variable as an effective variable was placed as a an effective variable, the variables of social exchange, social trust, sadism, narcissism and whistleblowing of wrongdoings were placed as the risk (strategic area), the variable of dark traits and fraudulent behavior were placed as the independent variables, and the variables of psychopathy and Machiavellianism were placed in the impressible area. The finding provides a deep insight to understand the effective structures in the willingness to fraudulent behavior and whistleblowing of wrongdoings for accountants, auditors, shareholders, governing bodies, regulatory systems, standard setters and mental health.

Nowadays, business organizations around the world are competing to achieve a sustainable competitive advantage. In this regard, intellectual capital is considered as one of the most valuable organizational resources that make sustainable development possible. This study presents a model to examine the relationship between intellectual capital and the competitive capabilities of companies and to analyze the mediating role of competitive intelligence and the moderating role of the two factors of strategic management accounting and political relations. In respect to orientation, this study is an applied research in the form of field studies, and its statistical population consists of managing directors and board members of listed companies and faculty members of accounting, economics and finance majors. Also, the sample size was selected based on Cohen's sampling method and the questionnaire was completed by 202 selected people from the population, and in order to analyze the data using the structural equation model, the model was curve fitted through the Smart-PLS software. The results indicate that intellectual capital has a significant effect on competitive ability and competitive intelligence plays a significant mediating role in this relationship. Although the moderating role of strategic management accounting in the relationship between intellectual capital and competitive power has not been elucidated, political relations has a moderating role in the aforesaid relationship.

The individual characteristics of the auditor have a significant impact on the quality of the audit and the quality of financial statement information. One of the auditors' personality traits is narcissism, the auditor's narcissism can have different effects on audit quality And as a result, it affects the methods of profit management by company managers.. Therefore, the purpose of this research is to examine the relationship between auditor narcissism and profit management of companies listed on the Tehran Stock Exchange. For this purpose, a sample of 134 companies has been selected for the period from 1391 to 1400. Theoretical foundations and research data have been obtained through library studies. Data analysis is based on multivariate binary logistic regression. The findings of the present study show that the auditor's narcissism has a negative and significant relationship with profit management. Also, the percentage of shares owned by the major shareholder has a negative and significant relationship with profit management and the type of auditor has a positive and significant relationship with profit management.

Independent auditors play a significant role in crediting financial statements. Choosing an independent auditor is the most important decision of shareholders to credit financial statements. Various factors affect the choice of the auditor, among these factors we can mention the psychological characteristics of the client's management, such as the CEO's narcissism. Also, considering the important role of women in the auditing profession and the role of men's narcissism in misogyny and patriarchal beliefs, the purpose of this study was to investigate the role of the CEO's narcissism in choosing a female auditor. The current research is of an applied type and has been carried out with a descriptive-correlation approach and the necessary data has been analyzed using the statistical population including 134 listed firms in Tehran Stock Exchange for the time period of 2018 to 2019 by multivariate binary logistic regression method. The results of the research showed that the narcissism of the CEO has a negative and significant relationship with the selection of a female auditor. Also, the loss report has a negative and significant relationship and the percentage of shares owned by the major shareholder has a positive and significant relationship with the probability of choosing a female auditor. Since female auditors have more accuracy and audit quality compared to male auditors. Therefore, it can be said that the CEO's narcissism can be a measure to reduce the quality of financial reporting and audit quality.

The purpose of this study is to investigate the effect of perceived ethical pressure on ethical beliefs in financial reporting (fraudulent financial reporting for significant and insignificant amounts, opportunistic and efficient earnings management). This research is an applied research. The statistical population of this research is people working in the accounting profession, including financial managers, accounting supervisors, and accounting experts of private companies and companies admitted to the Tehran Stock Exchange. The data of the research was collected through a questionnaire in a random way and using the structural equation model with the approach of Partial Least Squares (PLS) was analyzed. To determine the sample size, ten times the highest index of the measurement model was used, and 201 people were selected as the sample size. Findings show that perceived ethical pressure has a negative and significant effect on ethical beliefs. Ethical beliefs also have a negative and significant effect on opportunistic and efficient earnings management, fraudulent financial reporting for significant and insignificant amount. Therefore, the pressure perceived by accountants creates stress in them and prepares the ground to neglect ethical approaches and affects their performance. It also alters one's beliefs and causes questionable behaviors in financial reporting.Numerous studies have shown that companies manipulate financial statements to achieve their goals through Income management and fraud. But what is unknown; is behavioral factors that psychologically influence the person to manipulate the financial statements. Therefore, there is a need to better understand the moral nature of a person and the factors related to it that encourage people to abandon moral beliefs and participate in unethical behaviors. This study addresses this research gap in the literature by revealing this unknown aspect of behavior on which there are incomplete studies.

Subject and Purpose of the Article:

 The purpose of this research is to examine the characteristics of narcissism among audit partners in the public and private sectors of the auditing profession in Iran.

According to its nature, the present research is an applied research. The statistical population of this research includes the managers and audit partners working in the audit organization and institutions of the Certified Public Accountants Society of Iran. The number of them in this study was 379. The hypothesis test is based on the method of comparing the average of two independent samples using the t test.

The average narcissism of public sector auditors is higher than the private sector, and the narcissism of male and female public sector auditors is higher than that of male and female private sector auditors, respectively. Men are more narcissistic compared to women.

Conclusion, Originality and its Contribution to the Knowledge: 

The results of this research can provide useful information to the policy makers of the auditing profession and inform the legislators of the auditing profession about the impact of the environment on the personality and judgment of auditors, as a result of this knowledge, it can lead to the formulation of new guidelines to monitor performance of auditors

The 2008 U.S.A. financial crisis, which subsequently spread around the world, showed that financial distress in the banking network could spread to the network of all financial institutions and the entire economy of a country. For this reason, the development of accurate measurements of the risk of transmission of financial distress by  each bank in the banking network is very important in controlling the risk of financial intermediation in every country. However, an issue that has not received much attention in previous research is the impact of macroeconomic factors on the risk of spreading financial distress. This is important because governments can anticipate the possibility of an economic crisis by anticipating an increased risk of spreading financial helplessness and adopting monetary and fiscal policies to reduce such risk. The present study, in three stages, estimates the risk of financial distress using the KMV method, estimates the risk of transmission of financial distress using the VAR method, and models the effects of macroeconomic variables such as inflation, exchange rate, and GDP on the risk of contagion. Based on the results, it is clear that GDP has a statistically significant inverse relationship with the risk of transmission of financial distress, meaning that with increasing GDP, the risk of transmission of financial distress is expected to decrease. Also, the relationship between the exchange rate and the risk of transmission is direct and significant, and an increase in the exchange rate leads to an increase in the interdependence of financial institutions and, consequently, an increase in the risk of transmission of financial distress.

The current research was conducted with the aim of presenting a financial decision-making pattern based on management performance audit, based on qualitative and quantitative analysis. In the qualitative part, by examining the theoretical foundations and previous research, the influencing factors including (5) dimensions, (13) components and (67) indicators were identified. Then, in order to obtain the general theoretical consensus of the country's public sector experts by using a questionnaire and conducting a semi-structured interview based on the use of the Fuzzy Delphi technique; The effective factors were accepted and screened. Then, based on quantitative analysis and using the improvement hierarchical analysis method; The final weight of each of the dimension, component and index and their importance levels were determined in the model using the Excel 2016 software environment. According to the research findings, the "political and managerial" dimension with a final weight of (0.216), the component of "appropriate use and management of information systems" with a final weight of (0.1116) and the index of "use of managers and employees in the  public sector department's executive bodies based on the fulfillment of general and specific legal conditions" with final weight (0.046) have the most importance on the compliance of financial decision making with management performance audit. Then, based on quantitative analysis and using hierarchical analysis method, it has been improved. The final weight of each of the different elements, components and indicators and their importance levels were determined in the model using the Excel 2016 software environment.

The purpose of this research is to expand the theoretical foundations of behavioral research in the field of accounting ethics and investigate the effect of the situational variable of perceived moral pressure on accountants' moral beliefs and also the moderating role of personal variables (power distance orientation, ego strength, and locus of control) in the relationship between perceived moral pressure and ethical beliefs of accountants. Also, in this research, the effect of personal variables (power distance orientation, ego strength, and locus of control) on the moral beliefs of accountants was investigated. This research is categorized as a behavioral study. The present research is applied research in terms of its purpose. It is descriptive in terms of method and quantitative in data type. Also, based on the data collection method, this research is considered a survey type. In this research, library texts were used to explain the theoretical foundations and collect the background of the research. A questionnaire tool was used to collect the required data. Questionnaires were available to the statistical community through available random sampling. The statistical population of this research is people working in the accounting profession, including financial managers, accounting supervisors, and accounting experts of private companies and companies admitted to the Tehran Stock Exchange in 2021. The research data was collected randomly in 201 questionnaires and analyzed using the structural equation model with the partial least square (PLS) approach. This study investigated the ethical attitudes and beliefs of accountants in the workplace using the interactive and direct effect of the individual variables of power distance orientation, ego strength and locus of control, and the situational variable of perceived moral pressure. The findings show that the perceived moral pressure has a negative and significant effect on the ethical beliefs of accountants. This means that when accountants perceive moral pressure as threatening, they change their attitude and moral beliefs. Therefore, perceived moral pressure can play an important negative role in creating the moral belief orientation of people and be the foundation for unethical behavior in them. This finding was obtained regarding the moderating role of power distance orientation in the relationship between perceived moral pressure and ethical beliefs of accountants. When accountants perceive moral pressure as a threatening factor, the personal characteristic of power distance orientation can affect the ethical beliefs of accountants in response to the situation. Therefore, power distance orientation moderates the relationship between perceived ethical pressure and accountants' ethical beliefs. However, the findings showed that the personal variables of ego strength and locus of control do not moderate the relationship between perceived moral pressure and accountants' moral beliefs. Also, the findings showed that the personal variables of power distance orientation, ego strength, and locus of control significantly affect accountants' moral beliefs. This means that people's personalities affect accountants' moral beliefs. According to the results obtained from this study, it is concluded that the ethical beliefs of accountants are strongly influenced by individual variables (power distance orientation, ego strength, and locus of control) and situational variables (perceived moral pressure). The pressures on accountants threaten their moral beliefs and cause unethical behavior in them because the ethical beliefs of accountants put them on the right path and make accountants behave ethically in performing their duties, which will result in higher ethical commitment of accountants in performing their respective duties in the organization. Considering the influence of the individual variables of power distance orientation, ego strength and locus of control and the situational variable of perceived moral pressure in the formation of accountants' moral beliefs, paying attention to the factors affecting the accountants' moral beliefs and controlling and preventing it's weakening factors, It leads to strengthening the ethics of accountants. Values and beliefs and, as a result, behavioral norms are strengthened in the organization. In general, the results obtained from this study can be useful information for accounting professionals, academics, researchers, and legislators. These findings help accounting professionals understand the effects of misaccepting pressure on ethical beliefs and its consequences and maintain their adherence to ethical principles to maintain their commitment to the profession. Explaining the effective behavioral factors in forming accountants' moral beliefs can encourage academics to revise course units and increase students' moral awareness after entering the professional environment. Therefore, both educational institutions and organizations play an essential role in creating growth opportunities and a suitable environment for the ethical growth of accountants. Organizations should configure their training programs to include topics that promote moral values, especially from the perspective of personal characteristics that lead to strong moral beliefs. Accounting educators, professional organizations, and planners should create strategies to develop and ensure ethical practices in organizations through training programs and seminars focusing on the moral development of individuals.

dealing with rivals is a common and important note for banks. Previous studies have shown that matched and competing banks play an important role in shaping a variety of banking policies, but the impact of the behavior of matched and competing banks on corporate financial decisions is often overlooked. In this regard, this study investigates the impact of the uncertainty of economic policy and bank characteristics on the leverage decisions of financial institutions considering the role of peer-bank behavior. The statistical population of this research is the banks listed on the Tehran Stock Exchange during the period 2016 to 2020. The results showed that the average ratio of net industry profit, the average ratio of market value to book value of industry and fluctuation of net industry profit do not affect the leverage decisions of the bank. However, the average logarithm of the total assets of the industry influences the leverage decisions of the bank. Overall, the results show that like-minded banks do not imitate their industry in choosing foreign financing policies

Non-financial data may refer to variables that represent the dimensions of the company's management. Company size and industry are other non-financial dimensions used when assessing business risk. In this regard, the purpose of this study is to explain the effect of micro and macro factors (specific characteristics of the company, industry characteristics, corporate governance, ownership structure and macroeconomic variables) on business risk in listed companies on the Tehran Stock Exchange. In order to achieve this purpose, 1752 firm-year (146 companies for 12 years) observations collected from the annual financial reports of listed companies on the Tehran Stock Exchange during the period 2007 to 2018 have been tested.Findings show that firm size, firm liquidity, firm profitability, firm growth opportunity, firm size, number of firms in industry, board independence, existence of audit committee and management ownership have a negative effect on business risk. while debt ratio and the exchange rate have a positive and significant effect on business risk. The results also show that statistically, firm life, industry decentralization, board size, duality of CEO duties, board financial expertise, audit committee size, audit committee independence, audit committee financial expertise, ownership type, Institutional shareholder ownership, major shareholder ownership, government ownership, interest rates and oil price growth have no effect on business risk.

This study was aimed at developing a model based on the value exchange of relationship marketing in commercial markets using a mixed approach, combining qualitative and quantitative research methods. In the qualitative part of the research, interview questions were developed for the data collection purpose. Then, the DEMATEL Questionnaire, the ISM Questionnaire and a researcher-made questionnaire with a 5-point Likert scale were used. The statistical population in the qualitative part, DEMATEL and ISM consisted of 10 qualified experts selected using a purposive and non-probability sampling method and questioned through in-depth and semi-structured interviews. The statistical population of the quantitative part who were used to validate the final model consisted of 384 customers of commercial markets.In the first step of the current study, the main categories and sub-categories of the research were identified using the qualitative analysis of the theme (editing and summarizing the interviews and interpreting the concepts and words) and MAXQDA software was used for qualitative analysis. Then, in the second and quantitative part of the research, the DEMATEL technique, the Interpretive Structural Modeling (ISM) method and MICMAC software were used to identify the causal relationships between the main categories of the research. Finally, the model was validated using the Partial Least Squares (PLS) technique and SMART PLS software.The final model was presented by extracting the main categories and sub-categories of the research using the results of qualitative analysis of the theme and an integrated ISM-DEMATEL method. In total, the resulting model consisted of 14 main categories. Based on the research model, we concluded that functional and social values affect emotional, epistemic and conditional values. Emotional, epistemic and conditional values affect value co-creation with customers as well as value creation and lead to the value exchange of relationship marketing. The value exchange of relationship marketing can affect customer orientation and relationship, thereby leading to customer satisfaction, loyalty and trust, and ultimately customer retention.

 The current research has been designed to design the overflow model of probability of financial helplessness in Iran's banking system with the approach of multivariate GARCH models.The statistical population of the includes the banks admitted to the Tehran Stock Exchange, which have been analyzed in the period of 2015 to 2019. To calculate them, time series data of banks' stock returns, equity value, book value of liabilities and daily value of assets have been used. The current research has investigated the probability of financial helplessness spillover to other banks by applying the KMV method and the concept of distance to default and by using the VAR model and the multivariate GARCH method (DCC-GARCH).The results of the research have shown that there is a significant relationship between the financial helplessness risk of banks with each other; Mellat Bank is exposed to the highest risk of helplessness contagion and Parsian Bank shows the least effectiveness. Based on the results of the model, the increase in operational risks of banks, including credit risk and market risk, has a significant effect on increasing the risk of financial helplessness, and this risk can spread to other banks in the banks' communication network and then to the entire economy.

Considering the importance and place of ethical compliance in the auditing profession in order to protect the public interest, the purpose of this article is to study the relationship between organizational deception and profit seeking in the auditing profession. This research is a survey research and the statistical sample of the research includes 229 auditors working in the audit organization and private audit institutions that are members of the public accountants society. The information needed for the current research was collected by completing a questionnaire in 2023 and using available sampling method. The results of the research show that regardless of gender, level of education and job rank, there is a direct and significant relationship between deception and profit seeking. In other words, with the increase in the level of fraud in auditors, their self-interest increases. Also, the evidence of this research shows that the employment of auditors in private auditing firms is directly related to their profit seeking. In other words, due to the existence of competition in the private audit market, auditors working in the private sector are more deceitful than auditors working in the public sector and seek their personal interests

With the formation of the Iranian Association of Certified Public Accountants(IACPA) and increase in the number of auditing firms, the competition in the auditing market has enhanced. By performing various financial and audit services, these firms seek to attract new clients in order to stay in the competitive market. In fact, the auditing profession is witnessing the commercialization of auditing by audit firms. Therefore, this article aims to introduce the concept of commercialization of the auditing profession and examine the relationship between social trust and moral identity. The current research is applied in terms of purpose and descriptive-correlation type. The statistical population of the present study consists of 228 auditors working in audit firms that are members of the IACPA. The research variables were measured using standard questionnaires and multivariate regression test was used to analyze the collected data. The research findings show that moral identity has a positive and significant relationship and social trust has a significant negative relationship with the commercialization of the auditing profession. Other results of the research indicate that the auditor's gender has a negative and significant effect on commercialization of the auditing profession.

Studies in the field of cash management have been conducted mainly in the framework of theories such as exchange theory, hierarchy and free cash flow. Analysts and Users of financial statements consider cash holding level as the economic health of firms. The purpose of this paper is to add another theory to cash management theories based on the concepts of stakeholder theory.According to stakeholder theory, firm's responsibility to employees and improving their productivity can affect company's financial policies, including cash holdings. This study is an applied research in terms of purpose and also in terms of the nature of a descriptive and correlation research .The research period is from 2010 to 2018. The findings of this paper show that human capital productivity has a positive and significant relationship with the level of cash holdings, That is, by increasing productivity at the level of manpower, companies are more inclined to hold cash.The empirical results concerning the correlation between cash holdings and productivity provide a reference for firms’ cash management policies.

According to the theory of behavioral psychology, the inner personality traits of a person can be examined through the external manifestations of his behavior. One of the most important personality traits of a manager that can affect different dimensions of the organization is narcissism. The purpose of this study is to investigate the effect of managers' narcissism on earnings quality in companies listed on the Tehran Stock Exchange. In order to select the research sample, systematic elimination method (screening) and non-random were used and thus 177 companies were selected over a period of 8 years, from 1390 to 1397. The research data were extracted annually from Rahavard Novin 3 software and after performing calculations in EXCEL software to enter the research relationships and hypotheses, they were entered into EVIEWS software. The results of examining the research hypotheses showed that managers' narcissism has a significant effect on various dimensions of profit quality such as stability, predictability, relevance and timeliness of company profits.

Most organizations are exposed to a wide range and different images of fraudulent behaviors. That inappropriate effect on the trust, reputation, and corruption index of individuals and organizations. The aim of this study was to identify and clarify dark personality traits in the willingness to fraudulent behaviors with the social trust test.

The research method has a quantitative and descriptive approach. In this research the statistical society has been randomly chosen as 249 people in the year 2021 from the different internal and external organization monitors who were cooperating in monitoring field. The data collection tool was standard questionnaire with Likert scale and analysis of hypotheses in modeling structural equations with partial least squares method.

The hypotheses analysis in the modeling structural equations shows that the dark personality traits machiavellianism, narcissism, psychopathy, sadism and spitefulness have a significant positive effect on fraudulent behavior. The variable of the social trust has not the mediator role in the effect of the dark traits on the willingness to the fraudulent behaviors.

The results indicate that dark personality traits, status of individuals and organizational environment can affect attitudes, antisocial and unethical behaviors in the alignment of personal and organizational interests or both. This is a major challenge for all participants in a quality financial reporting ecosystem due to individual and organizational deviation.
Contribution: In this study, it was the first time in Iran that the employees of the regulatory and control system were placed in the role of employees and managers of public and private organizations. Its results can help the existing paradigms about the role of personality and behavior in the willingness to fraudulent behaviors in accounting, auditing, governance, managerial, and organizational.

The present study explains the relationship between the audit quality and the company's operational efficiency, taking into account the criterion of the auditor's tenure in the industry and the size of the auditor for 108 companies active in the stock exchange during the period from 2011 to 2020 and using the static panel model. According to the estimation results of the model; Subsections of audit quality features include; The size of the auditor and the continuity of the auditor's tenure are significant on the operational efficiency of listed companies, in other words, if the size of the auditor increases by one unit, the operational efficiency of the companies increases by 10 units, and if the continuity of the auditor's tenure as an indicator of the audit quality of a unit increases, the operational efficiency increases. Companies increase by 4 units. According to the results of this research, it can be predicted that the continuity of tenure of auditors and audit institutions with larger size (such as audit organization) compared to other institutions, increases the reliability of accrual items of commercial units. Therefore, it can be recommended to the general assemblies of the companies to use larger audit institutions for the audit of their company. Information that is an inseparable part of the decision-making process, the more transparent and accessible it is, it can lead to more correct decisions in the field of optimal allocation of resources.

Due to the importance of predicting economic variables, different models have been created to predict the future values of variables. In fact, economic models can be tested by checking the level of forecasting accuracy. The main purpose of this study is prediction of Iran interbank offered rate and Iran treasury exchange rate as interest rates indicators for facilitating interest rate risk management. Two econometric models including ARFIMA and ARIMA have been used for forecasting. Thus, the ARFIMA model considering long-term memory and the ARIMA model without considering long-term memory have been considered. The evaluation of the prediction accuracy of the two models using the monthly Iran interbank offered rates data and also the monthly Iran treasury exchange rates data shows that both the interbank offered rates data and the Islamic treasury bond rates data, ARIMA model has a better performance compared to ARFIMA model in predicting data.

Management accounting has undergone many changes throughout its life. There is a lot of research that focuses on changes in management accounting and has illustrated it in different ways with different methods and with different approaches. Meanwhile, the emergence of new management accounting practices has not been adequately explained by the old and new traditional institutionalist theory. According to the cause, this study seeks to provide a new approach to address the shortcomings associated with management accounting changes in this area. The results of this study can provide a good model for structuring management accounting in private companies, especially companies that have recently been privatized. In this regard, to achieve the proposed institutional model, in a developmental way, first the traditional and modern institutional economics approach and then the new institutional sociology were studied and finally a combined model of these three approaches to an institutional model in the evolution of management accounting in companies was intriduced. Then, according to the types of forced, imitative, normative, institutional and competitive isomorphisms in the domain of action and practice, the proposed institutional model for the evolution of management accounting was presented.

Despite the importance of the quality of accounting information in economic decisions and extensive research in this area in the last two decades, the lack of a codified theoretical framework for analyzing and interpreting the quality and multiplicity of criteria has confused stakeholders. The main purpose of this study is to investigate how the relationship between these criteria changes by considering the management of stakeholder interests as an effective factor in the governance process. This research is of applied type and has been done with correlation approach. The statistical sample of the study includes 163 companies listed on the Tehran Stock Exchange in the period 2009 to 2017. The collected data were analyzed by combined data and least squares regression. Findings show that there is a positive and significant relationship between stakeholder interest management and criteria related to the quality characteristics of accounting information. Also, no significant relationship was observed between stakeholder interest management and criteria related to external groups. In addition, stakeholder management changed the relationship between accounting information quality criteria in the form of convergence and divergence. Therefore, while legislators should pay more attention to the criteria related to the characteristics of accounting information in order to make regulations related to quality improvement from the perspective of stakeholders, stakeholders should make at least one criterion related to the characteristics of information and one to make their economic decisions. Use criteria related to external groups.

The present study explains the relationship between audit quality and operational efficiency of the company by considering the criteria of auditor's expertise in the industry and audit fees for 108 companies active in the stock exchange during the period of 2011 to 2020 and using the static panel model. According to the estimation results of the model; Subsections of audit quality features include; The auditor's expertise in the industry and the audit fee are significant on the operational efficiency of listed companies, in other words, if the auditor's expertise increases by one unit, the operational efficiency of the companies increases by 35 units, and if the audit fee increases by one unit as an indicator of audit quality, the operational efficiency of companies increases by 2 units. According to the results of this research, it can be predicted that larger audit institutions (such as audit organizations) increase the reliability of accruals of commercial units compared to other institutions. Therefore, it can be recommended to the general assemblies of companies that it is recommended to use larger audit institutions for the audit of their own company, to pay more attention to companies that have a larger size in choosing trusted audit institutions. Also, investors should pay attention to the amount of audit institutions that audit the company in their decisions to buy shares of companies.

Fluctuations in commodity prices in global markets have always influenced the behavior and decisions of investors in financial markets. In this research, using the Copula family models, financial contagion or volatility spillover on global price of petrochemical products and base metals on the on the stock price index of eight selected industries of Tehran Stock Exchange listed companies during a period of 10 years (2008-2018) has been reviewed. The research method is descriptive-analytical in nature and applied in terms of purpose. The research hypotheses were tested using an econometric approach based on Copula models and programming in MATLAB software. The results show that the effects of overflow of these variables on the index of selected industries are significant but different.Examination of different models of Copula method showed that T-Student model is most suitable for transmitting spillover effects, which indicates the symmetrical effects of price variables in global markets of petrochemical products and base metals on the index performance of selected industries. And then Clayton and Gumble models are in the next rank.

In the economic environment of the country, government-affiliated organizations and companies, acquire the ownership of many joint stock companies in the stock exchange by creating investment companies. The increasing presence of institutional and legal investors in the circle of company owners is an effect that the active presence of this group has on the way governance of organizations as well as their performance. The main purpose of this empirical research is to determine the impact of ownership of investment companies on the Financial Reporting Quality with emphasis on Efficient Monitoring theory. To measure the Financial Reporting Quality, the indicators of quality of disclosure, quality of accruals, earnings management of accruals, real earnings management and earnings management of real items have been used. The statistical population of this research is companies listed on the Tehran Stock Exchange. The data studied in this research include 1250 years-Firm from 2007 to 2018. The research method is correlational and post-event and the method of hypothesis testing is correlation and regression testing. Specific results of testing research hypotheses show that the ownership of investment companies and the concentration of ownership of investment companies have a significant effect on the Financial Reporting Quality.