خدیجه ابراهیمی کهریزسنگی

The purpose of this research is to identify and rank the volatility components of Stock Exchange. Therefore, first by examining the theoretical foundations and background of the research and conducting semi-structured interviews with experts, The criteria and sub-criteria were extracted and agreed upon by experts. Then by applying the combined approach of Dimtel and the process of network analysis (DNP), Relationships between specific criteria and their prioritization and weighting were done. The statistical community of this research included financial experts (Academic staff members of the university with the rank of at least assistant professor who have opinions and have working and professional experience in the capital market) which is based on purposive sampling and theoretical saturation, In the qualitative section, 14 samples were selected and interviewed to implement the theme analysis technique And in the quantitative section, 28 samples were selected to implement the Denap technique. Based on the results of the research, 12 sub-criteria were identified in the form of 4 main criteria in exploratory interviews. In the second stage, after analyzing the criteria and sub-criteria, the position of each of them as cause and effect was determined. Based on the weighting of the main criteria, obtained from the balanced and converged super matrix, the results of the research show that the criterion of economic factors has the highest weight and the first rank, and the criteria of the government's influence, the characteristics of the Tehran Stock Exchange, and political factors have the second, third and fourth ranks respectively.

The purpose of this research is to investigate the relationship between human intelligence and auditors' personality traits. Human intelligence is one of the important and distinct characteristics of humans, which includes mental and cognitive abilities. This type of intelligence includes abilities such as logical reasoning, solving complex problems, creativity, and memory and learning intelligent activities. By identifying the research gap, the purpose of this study is to investigate the relationship between human intelligence and auditors' personality traits using structural equations. The conducted investigations show that most of the studies that have been conducted in this field are either independent or a combination of two or three variables, but there has been no research that has conducted this title among auditors, which indicates an important theoretical and empirical gap in this field. It is the field. Therefore, this research aims to answer this question: What effect does auditors' eightfold intelligence have on their personality traits.

This research has an applied purpose and is in the category of
descriptive-correlational research. In this research, structural equation modeling was used to investigate the relationships between the components of the model, and partial least squares method was used for confirmatory factor analysis. In this research, 336 auditors and accountants were randomly identified by referring to the country's audit organization, and questionnaires were sent to them via e-mail, e-mail, and telegram, and finally 243 questionnaires were returned. The statistical population of this research is all certified accountants working in audit institutions, according to the latest statistics of the certified accountant community, their number is 2710, based on Cochran's sampling formula, 336 auditors were selected as the study sample, and the questionnaires were provided to them and finally, 243 completed questionnaires were provided to the researcher.

In this research, the Kolmogorov-Smirnov test was used to test the normality of the data. If the data distribution is normal, inferential statistical tests can be used. To check the normality of the data, the null hypothesis is based on the fact that the distribution of the data is normal. This test is tested at the 5% error level. If a larger significance value equal to the error level of 0.05 is obtained, there will be no reason to reject the null hypothesis. Walter McKenzie's multiple intelligences questionnaire (MII) and the five-factor personality questionnaire of McCree and Costa (1991) were used. To measure the validity of the questionnaire, the judgment of professors and experts in this field was used. Cronbach's alpha was used to test the validity of the questionnaire, and the value was 0.787. The structural equation method was used to test the hypotheses, and each variable in the structural equation model system can be considered both as an endogenous variable and an exogenous variable. The model shows the significance of the relationship between the variables and if the t coefficient calculated at the error level of 0.05% is not in the meaningless range (+1.96 and -1.96), there is no significant relationship between There are two variables available. And graph (2) shows the standard coefficients for the measurement model (standard coefficients for the questions and their related variables) and the structural model (path coefficients for the paths proposed in the model among the variables). The strength of the relationship between the factor (latent variable) and the observable variable is represented by the factor loading. The factor load is shown in this figure. Factor load is a value between zero and one. If the factor load is less than 0.5, the relationship is considered weak and is ignored. A factor between 0.3 and 0.6 is acceptable, and if it is greater than 0.6, it is very desirable.

The purpose of this research is to investigate the effect of human intelligence on the personality characteristics of accountants. According to the research results, it can be said that multiple intelligences and personality traits all play an important role in auditors' performance. To do their work, auditors need different intelligences such as logical intelligence, spatial intelligence, verbal intelligence, etc. Each of these intelligences is directly related to audit work. For example, logical intelligence is needed to analyze and review financial information and audit documents. In this research, structural equation modeling using PLS software is used to investigate the relationships between components. According to the data analysis, the results indicated that the research results showed that the significant numbers between the hypotheses were more than 1.96, and the hypotheses were accepted. In addition, personality traits in fostering trust and openness in communication were key, which can be considered as prerequisites for having a system where all key audit professionals in the organization can work together to strengthen the effectiveness of the internal control framework.

Observance of the professional ethics of the institutions is necessary so that the institutions do not cause conflicts in the society on the one hand, and on the other hand, by making rational and wise decisions, they ensure their long-term interests. The purpose of this research is to investigate the influencing factors on auditors' compliance with professional ethics. This research is a descriptive-correlation research in terms of practical purpose and in terms of analysis. The statistical population includes all certified accountants working in audit institutions, which according to the latest statistics of the certified accountant community, their number is 2710, based on Cochran's sampling formula, 336 auditors were selected as the study sample and the questionnaires were provided to them. And finally, 243 completed questionnaires were analyzed. To measure the intelligence variable from Walter McKenzie's multiple intelligence questionnaires and Keel, Link and Jordan's (2011) moral intelligence questionnaire to measure ethical compliance from the Salehi auditors professional ethics questionnaire (2015) and finally to measure the personality characteristics of the five questionnaire McCree and Costa (1991) personality factor was used. To measure the validity of the questionnaire, the judgment of professors and experts in this field was used. Cronbach's alpha was used to test the validity of the questionnaireThe number of 0.787 was obtained. Also, structural equation modeling using PLS software has been used to investigate the relationships between components. According to the data analysis, the results indicated that there is no significant relationship between neuroticism and compliance with professional ethics. There is a significant relationship between extroversion and compliance with professional ethics. There is a significant relationship between experience and compliance with professional ethics. There is a significant relationship between agreeableness and compliance with professional ethics. There is a significant relationship between conscientiousness and compliance with professional ethics.

Optimal investment in today's competitive market requires wise decisions in the capital market by investors. This depends on identifying and prioritizing important components influencing investor decision-making behavior. Accordingly, the present study aimed to investigate the impact of external and internal locus of control on decision-making styles (rational, dependency, spontaneous, intuitive and avoidant) of investors in Tehran Stock Exchange according to their degree of risk taking. This research is fundamental, experimental research in terms of purpose and this is a descriptive survey resaerch type in terms of nature. Data collection in this study was through a questionnaire and the questionnaire was distributed among the investors who are selected through random sampling. The statistical population includes all investors who have a stock code in the Tehran Stock Exchange. Smart PLS statistical software was used to test the hypotheses. The results show that the locus of internal control according to their degree of risk taking has a positive and significant effect on dependency decision-making styles, and in contrast, it has no effect on rational, spontaneous, intuitive and avoidance styles. Also, the locus of external control according to their degree of risk taking has a positive and significant effect on spontaneous style and in contrast, it has no effect on rational, dependency, intuitive and avoidant styles.

Capital market efficiency is considered as one of the foundations of stability and stability in any economic system, which can lead to higher investor confidence. But the existence of disturbances related to macroeconomic variables; The governance of the capital market and the political currents governing the market cause the instability of the capital market, which can have behavioral and macroeconomic consequences for any country. The purpose of this research is the feasibility of capital market future research is from the perspective of evaluating the drivers of instability under the presence of the emotional behavior of investors. The methodology of this study is mixed in terms of data collection and consists of a set of thematic analysis processes in the qualitative part and analyzes related to scenario development in the quantitative part. The participants in the qualitative part were 20 academic experts, while in the quantitative part 25 capital market brokers, who had the necessary experience and knowledge about the behavioral drivers of investors, participated. The results in the qualitative section during 20 interviews indicated the existence of 5 organizing themes and 40 basic themes, and all the themes used in the scenario development section were also confirmed by Delphi analysis. In the quantitative section, it was also determined that the most important scenario related to the drivers of capital market instability is the Senusi scenario or the explanatory phrase (simulation of the literary theme) of the rebellious horse which as the most important factor in the instability of the capital market, the emotional behavior of investors is further intensified under the influence of mass stimulus. The obtained results indicate the fact that one of the most important reasons for the instability of the capital market is the mass behavior of investors and shareholders, and the reason for this is the existence of currency fluctuations, which causes the attractiveness of investing in financial markets such as the stock exchange to be replaced by investing in monetary and foreign exchange markets to bring more returns in the shorter term for investors by avoiding fluctuations in the difference between Rial and international currencies.

Forecasting approaches to stock price are one of the most important issues for investors. Price momentum shows that past stock price performance predicts future performance for future periods of 3 to 12 months. However, fundamental momentum is a new reciprocal approach that bilaterally analyzes price momentum and fundamental momentum. Thus, the financial literature has tried to explore whether it reinforces the effect of momentum strategy. Accordingly, the present study aimed to comparatively investigate the combination of dual price and fundamental momentums in companies with different fundamental levels for the strategy of winners and losers of the capital market. This study was an applied research with a correlation approach. The necessary data were collected from the statistical population, including 210 companies listed on Tehran Stock Exchange (TSE) from 2007 to 2019. The data were collected by using a combined, cross-sectional, and time-series method and analyzed by FAMA regression and Macbeth. The results showed that the effect of dual price and fundamental momentums as a dual strategy was more substantial than the price momentum for the losers and strengthened the capital market for the winners. As a political recommendation, a combination of the dual momentums of price and fundamentals can differentiate between past performance drivers.

The emergence of a new theory of "Macroaccounting" with a new wave of accounting research over the last decade tries to explain and apply accounting information in economic forecasts. The Macroeconomic theory suggests that economists and macroeconomic forecasters use accounting aggregate information at the macroeconomic level. For example, from accounting earnings to forecast GDP, from cost stickiness to forecast unemployment, from the ratio of book value to market value to predict inflation, and from the pricing model of capital assets Used for economic growth. The present study investigates the accuracy of GDP forecasting based on the comparative information of inflated and non-inflated accounting earnings aggregate. The statistical population of this research includes all companies listed in Tehran Stock Exchange. Macro accounting emphasizes economists' view of seasonal accounting for financial accounting. So the data are collected seasonally and observations are 40 times (2007:Q1-2017:Q4). The method is multivariable time series model with rolling regression. Also, for estimating the prediction accuracy, the methods of mean error magnitude, mean squared error and mean error percentage criterion are used. Evidence show that accounting earnings aggregate as well as depreciated accounting earnings increase the accuracy of GDP forecasts over future periods. Another finding of the study is the efficiency of predicting the accuracy of accounting earnings aggregate relative to accounting earnings depreciation. As a result, the spread of aggregate accounting erning growth reduces the forecasting error of GDP and reduces the high-speed GDP. A one-unit increase in the standard deviation of the quarterly growth of quarterly accounting earnings forecasts 0.94 GDP for future periods. The results also showed that GDP forecasts using depreciated Ernings with 7% error and inflated ernings with 10% error are the most appropriate forecasts for GDP.

Strategic management accounting is one of the systems that, in the present time, can be combined with the decisions made by financial managers in the value chain by using the techniques and participation of accountants in strategic management process in the current business environment. But unfortunately, despite the passage of time, strategic management accounting techniques still remain unknown to financial managers and have led to a reduction in the techniques and participation of accountants in strategic management process decisions. The purpose of this research is to investigate the role of corporate governance in strategic management accounting. The statistical population of the study consisted of all companies listed in Tehran Stock Exchange from year 2011 to 2017. The sample also includes systematic elimination of 183 companies. The research method is based on multiple regression based data panel. Evidence of research suggests that among corporate governance factors, non-executive members of the board of directors, the board of directors and the audit committee have used strategic accounting management techniques. Overall, the results showed that the audit committee, more than other corporate governance mechanisms, uses the strategic management accounting technique.