جواد مسعودی

The aim of this research is to find a model to explain the mediating role of leadership styles in the relationship between board personality traits and the weakness of internal controls.

This research is an applied research with quantitative data. The four leadership styles of Hersey and Blanchard are mediating variables and the big five components of Neo personality traits are the independent variables of this research. Structural equations and partial least squares method have been used to test the research models. The research period is fiscal years 2019 and 2020 and using the systematic elimination method, 398 companies were selected from the companies listed on the Tehran Stock Exchange and Iran Fara Bourse.

The results indicate that some components of managers' personality traits have significant effect on their leadership styles and leadership style has a mediating role in the relationship between personality traits of Neuroticism, Agreeableness and Conscientiousness of managers and weakness of internal controls, about the Extraversion and Openness personality traits, the mediator role is not significant.

The model designed in this research has high predictive power. Based on the proposed model, stockholders and other corporate governance top bodies, in selecting managers, are suggested to consider their personality traits, especially Neuroticism, Agreeableness and Conscientiousness, and leadership style tendencies, including Telling, Selling and Participating. In this research, for the first time in Iran, the mediating role of leadership styles in the relationship between board personality traits and the weakness of internal controls was investigated and the results help to develop behavioral financial literature, corporate governance and related theories. 

In recent crises such as Covid-19 and economic fluctuations (for example high inflation), audit conditions have changed and auditors' duties have become more complicated. Therefore, to perform a quality audit, you must pay attention to the existing factors. The purpose of this research is to identify and rank the factors affecting the quality of public sector auditing based on the study of specialized texts and the opinion of 20 experts in the field of public sector auditing in crisis conditions. Kappa index was used to check the reliability of the components. In order to quantify the identified factors, fuzzy Delphi calculations were used in Excel spreadsheet software. The findings of the research showed that the factors related to the auditee (the reporting unit) with six sub-components, the factors related to the audit institution (supreme auditing court) with eight sub-components, the factors related to the auditor with six sub-components and the environmental factors with eight sub-components are effective on the audit quality of the public sector in crisis conditions. It is suggested to all executive bodies and supervisory institutions and policy makers to take serious measures to increase the accountability of the public sector and the quality of audits in critical situations such as Covid-19 and inflationary conditions.

Today, profit rates and the possibility of managing and manipulating the profits are clear to all, and researchers have always sought solutions to remove the uncertainties facing investors and stakeholders when making their financial decisions. To clarify users' decision path of financial data users, Beneish (1999) has developed a profit-management predicting model that has yielded different results in different societies. Thus, this article aims to optimize and localize Beneish’s model by adding the Tunneling variable to Beneish’s variable and using a modern neural network and particle swarm algorithms. The statistical research population consisted of 196 companies listed at the Tehran Stocks Exchange from 2014 to 2019. The research method was a descriptive-library method in which the variables are interrelated through the causal-correlational method. From an objective point of view, it is an Ex-Post Facto research design. To analyze the data, the regression method and artificial neural and the PSO algorithms were used. The model analysis results suggested that all financial ratios had significant effects on Beneish’s profit management, as the Tunneling phenomenon and the financial leverage had the highest and lowest effects on predicting Beneish’s profit management, respectively.

The purpose of this research is to investigate the effect of personality traits on the improvement of professional auditing ethics of the auditors of the state tax affairs administration; the statistical population of this research is all the auditors of the state tax affairs administration, whose number is 29,973. Referring to Morgan's table, 379 people were selected as a sample by stratified random sampling method with appropriate assignment. The main measuring tool is a researcher-made questionnaire that consists of 44 questions that are used to measure validity using face validity and Cronbach's alpha method is used to measure reliability. Amos version 10 software was used to fit the research model and test the hypotheses, and the Kolmogorov-Smirnov test was used to measure the normality or non-normality of the data. The findings showed that religious factors with an impact factor of 0.65, criticism with an impact factor of 0.44, employees' attitude with an impact factor of 0.40, responsibility with an impact factor of 0.70, respect with an impact factor of 0.31, and keeping secrets with an impact factor of 27 0.0, organizational citizenship behaviors with an impact factor of 0.86 and trust with an impact factor of 0.49 have a positive effect on auditors' professional ethics. In the meantime, organizational citizenship behaviors have the most impact with an impact factor of 0.86, and keeping secrets has the least impact with an impact factor of 0.24.  

In the current world, every active organization in society must be responsive to all beneficiaries. Ethic audit like other branches of social audit is an appropriate tool for being responsive to the organizations. An effective leadership which includes systems, processes and controls upgrades ethic and values, performance and responsiveness and coordination and relationship among board of directors, internal and external auditors to have responsive responsibility. Actions such as the ethic audit used by internal audit help development of the organization. This study aims to identify effective factors on ethic audit. This study used grounded data. Field study instead of hypotheses testing propose hypotheses. Twenty-three certified audit took part in the study. They were selected based on snowball sampling. Data collected through in-depth interview. Data were analyzed by Grounded Theory. In the first phase 77 codes were identified. After some changes (omitting and merging), it continued with only 20 concepts under 5 items of beliefs and ethic, auditor component, terms and condition, internal to the organization, external to the organization. Organization using ethic audit have payed attention to importance and position of organization ethic. Those are trying to find and apply essential programs to decrease challenges of using ethic audit and find ways to improve ethic audit. The present study tries to display the importance of ethic audit and organization values. It also emphasizes setting standards and guidelines for systematic ethic audit.

Today, the use of renewable energy is the most important option in the field of environmental protection and environmental ethics activists emphasize this. In this study, an attempt has been made to evaluate the role of renewable energy consumption and business policy in environmental protection by emphasizing creative accounting in companies listed on the Tehran Stock Exchange. 

The present study was applied and post-event. The statistical population studied in the present study is the companies listed on the Tehran Stock Exchange. Using the systematic elimination method (screening), 166 companies have been selected as a sample. The method of data collection was the use of modern mortgage software and the website of the Securities and Exchange Commission. In order to test the research hypotheses of econometric methods such as unit root tests to check the meaning, self-explanatory method with distributed intervals to test the existence of co-integration and long-term relationships between variables, Johansen-Josilius co-integration test to determine the existence and number of co-integration vectors of the model. Error correction was used for short-term effects test and Granger causality test based on vector error correction model was used for causal analysis.

The results show that in the long run, the independent variable of renewable energy consumption (biological capacity) is significant in affecting the dependent variable Lco2 (ecological effects (environmental degradation)). Also, in the long run, the independent variables of the trade policy criterion are significant in influencing the Lco2 dependent variable. In the long run, all independent variables of economic growth are significant in influencing the Lco2 dependent variable.   

According to the research results, energy consumption has a positive effect on ecological effects (environmental degradation) in the long run. Also, trade policy variables have a positive effect on carbon dioxide emissions (environmental degradation) and economic growth has a positive effect on carbon dioxide emissions (environmental degradation).

The aim of this research is to find a model to explain the role of personality traits and leadership styles of management in the weakness of internal controls.

This research is an applied research with quantitative data. The big five components of Neo personality traits as well as the four leadership styles of Hersey and Blanchard are the independent variables of this research. Structural equations and partial least squares method have been used to test the research models. The research period is fiscal years 2019 and 2020 and the statistical sample includes 398 chairmen of the audit committees of companies listed on the Tehran Stock Exchange who have been selected using the screening sampling method.

The results indicate that Neuroticism personality trait and Telling leadership style have positive and significant effect on internal controls weakness and impact of Agreeableness and Conscientiousness characteristics and Selling and Participating leadership styles is negative and significant. There was no significant effect on Extraversion and Openness characteristics and Delegating leadership style.

The model designed in this research has high predictive power to explain the role of board’s personality traits and leadership style in internal controls weakness. Based on the proposed model, stockholders and other corporate governance top bodies, in selecting managers, are suggested to consider their personality traits, especially neuroticism, agreeableness and conscientiousness, and leadership style tendencies, including telling, selling and participating.

In this research, for the first time in Iran, the effect of personality traits and leadership styles of managers on company's internal controls weakness was investigated and the results help to develop behavioral financial literature, corporate governance and related theories.

The purpose of this study is to optimize the Bayesian profit management model with tunneling phenomenon and cumulative particle motion optimization algorithm. The statistical population of the study included companies listed in the Tehran Stock Exchange and the number of companies under study, including 196 companies listed during the years 2015 to 2020. The research method is descriptive-correlational and in terms of causal-correlational variables and in terms of purpose and event, it is post-event. In order to analyze the data, regression and artificial neural network and cumulative particle motion optimization algorithm were used. The results of the model analysis showed that all financial ratios had a significant effect on the earnings management prediction of insight and the greatest impact on the prediction of earnings management was on the INE tunneling phenomenon and the least on financial leverage. The results of the estimation of the designed neural networks show that the use of cumulative particle optimization algorithm to predict the Profit management for companies listed in Tehran Stock Exchange is acceptable.

The purpose of accounting is to provide useful information for economic decisions making. Therefore the accountants have a great responsibility to society. A distinguishing feature of the accountancy profession is acceptance of duty towards society and a having a high degree of deontology and honesty.  This study is aimed to investigate the effects of development of ethical behavior on duty, support of the public interest and the accountants’ integrity. This study in terms of purpose is considered as an applied research and in terms of data collection is considered as a survey- descriptive study. The statistical population of the study consisted accounting professors, CFOs, CPAs and accounting doctoral and master's students. Data collection tools were researcher-made questionnaires. The Spearman correlation tests were used for analyzing data. The results showed that the betterment of ethical behavior in accounting have an impact of %13/0, %68/0 and %73/0 respectively on deontology, support of the public interest and integrity. The finding suggest that the accounting profession needs a model that could lead to the goal of promoting ethical behavior in the field; therefore, it is necessary to develop a training program for the purpose of increasing the ethical awareness by universities and professional associations.

The Ethical characteristics of individuals pave the way for many social, cultural and even political actions and reactions in the society. When the everyday social ethics change into norms and sometimes rules, governments are also affected by this process and play their particular role in the domestic and international policy. Because of the specific ethical and social characteristic of the Iranian society, which is affected by various factors, the reaction of governments and the way they are influenced by the ethical and cultural environment of the society are of great importance. In fact, it can be claimed that the political conduct of governments is affected by the social conduct of individuals. Although factors such as national interest, security and the international system affect the political conduct of governments, the role of ethical and social characteristics cannot be ignored. This article aims to analyze the relationship between the domestic and international political conduct of governments and the ethical and social conduct of society, and briefly examine the relevant factors.