فروزان محمدی یاریجانی

Shareholders and investors make their long-term investment decisions by trusting the financial statements and the auditor's report. Since the past, auditing has been used as a mechanism to control the problems of agency and conflict of interest. If the auditor finds evidence of the company's inability to continue operations during his investigations, he must include this issue in the audit report. Therefore, the current research has identified and ranked the factors affecting the auditor's concern about the continuity of the business owner's activity with the approach of structural equations.Quantitative research method was used to collect information from theories, previous literature and finally researcher-made questionnaire and data analysis was done using structural data. In addition to the elites of the auditing field, there are some managers and experts of the auditing institutes in the number of 1200 people. According to Morgan's sample size table, the research sample was determined to be 384 people. The sampling method in the department was also available in the form of sampling. The results obtained from the implementation of the researcher-made questionnaire for the theoretical validation of the model are such that according to the data obtained from the questionnaire as well as the analysis resulting from it, all the questions and data are approved by the experts. Based on this, the model designed for the auditor's concern about the continuity of the employer's activity is valid and can be used as a basis for the conceptualization of the auditor's concern about the continuation of the employer's activity. According to the results of the Friedman test and the average, standard deviation, minimum, maximum scores and average ratings of each variable, it is shown that according to the table, it can be said that the individual effects are related to the auditor's concern about the continuation of the first-ranked activity and political inertia. Auditors have the last rank. Managers and those involved in creating the context should provide the implementation of the components listed in this research.

Improving the quality of auditing has an effect on improving the accountability of the public sector. The purpose of this research is to provide a model to express the effect of audit report on the quality of public sector audit, taking into account the mediating role of risk-based internal controls. The current research is exploratory and correlational. In the first step, by using the Delphi method and asking the opinion of 5 experts familiar with the subject, the components related to each of the variables were identified. After this stage, a 5-choice questionnaire was distributed among 110 public sector auditors and accountants. Smart PLS software was used to analyze structural equations. The results of this research showed that (1) the audit report has a positive and significant effect on the audit quality of the public sector; (2) the audit report has a negative and significant effect on the risk-based internal controls of the public sector; (3) risk-based internal controls of the public sector have a negative and significant effect on the audit quality, and (4) the overall effect of the audit report on the quality of the public sector audit is indirectly explained by the risk-based internal controls. Therefore, it has a partial mediation role. Risk-based internal controls are useful for reducing audit costs and will increase the accountability of the public sector.

Since the implementation of the sustainability approach in companies begins with the formulation of policies that are in line with the expectations of their beneficiaries. Therefore, the purpose of this research is to investigate the effect of the organizational environment on the relationship between the company's sustainability performance and the speed of lever adjustment. The statistical population of this research is the companies accepted in the capital market of Tehran for the financial period of 2016–2018. The data were collected through Rahvard Navin software and used for analysis using EViews and Excel software, VOSviewer software for background analysis, and the data panel method for data classification and analysis. According to the results, the organizational environment has a positive and significant effect on the relationship between the company's sustainability performance and the leverage adjustment speed of companies listed on the Tehran Stock Exchange. However, the disclosure of the company's sustainability performance not only leads to the voluntary disclosure of the company's sustainability performance information, but also reflects the company's ethical concerns. Also, the company's sustainability performance affects the transparency and reliability of financial reports, which in turn reduces the asymmetry of information, thereby reducing the costs of adjusting leverage and increasing the speed of adjustment. Therefore, stakeholders are advised to pay attention to the company's sustainability performance score.

Although the amount of investment of companies is caused by several factors. But the internal control factor is expected to have an effect on the cash flow of the company and the social responsibility of the companies. Therefore, the aim of the research is to answer the question of what is the effect of internal controls on the relationship between the level of social responsibility and the sensitivity of investment to cash flow. The research method is descriptive and causal-correlation in terms of relationship between variables and practical in terms of purpose. The statistical population of companies admitted to the Tehran Stock Exchange and the sample includes 140 companies during the years 2015 to 2019. The regression method and panel data as well as the fixed effects model were used to process the hypotheses and Wes Weaver software was used to search for the most cited authors. The level of social responsibility with the sensitivity of cash flow investment and internal controls has a negative and significant effect on the relationship between the level of social responsibility. Therefore, it can be argued that the disclosure of social responsibility reports will increase the quality of accounting information and reduce information asymmetry,

The going concern clause is one of the special information tools for auditors that audit institutions use to help the users of financial statements to better understand the financial and non-financial status of companies. This issue causes companies to be aware of this and always try to avoid receiving adjusted audit reports, especially audit reports containing the going concern clause, and always try to make arrangements to convince the auditor to agree to this. Do not include in the report. Therefore, the present research has developed a conceptual model of the factors affecting the auditor's concern about the continuity of the business.

The qualitative research method is based on foundational data theory, semi-structured interviews were used to collect information, and data analysis was done by Strauss and Corbin method and paradigm model. Sampling was done theoretically and with the benefit of targeted (judgment) and snowball (chain) techniques, based on which 15 interviews were conducted with auditors of auditing companies.

The results of the analysis of the data obtained from the interviews during the process of open, central and selective coding and using the Maxqda 2018 software to create a conceptual model of the factors affecting the auditor's concern about the continuity of the employer's activity based on the foundation's data theory including 6 dimensions. The number of 110 codes, 26 concepts and 12 categories were extracted.

Managers and workers should provide the groundwork for applying this model. Also, future researchers can expand the scope of testing the model of influencing factors on the auditor's concern about the continuity of the entrepreneur's activity in other organizations.

Analyzing the impact of investor psychological components, including their attitudes and behaviors on investment decisions in financial-behavioral theory, can lead to a fair distribution of services to capital market participants. Creating such justice requires understanding the decision-making behaviors of investors. By conceptually and operationally defining the components affecting this process, a comprehensive model for the formation of the trading volume process based on the components of investor psychology in the Tehran Stock Exchange was developed using the fuzzy neural network approach. The research period is from 2013 to 2018 and the statistical sample consists of 138 companies listed on the Tehran Stock Exchange. The psychological components of research include rationality, investor optimism, and pessimism, loss aversion, and momentum. Findings indicate that there is a significant negative and positive relationship between the variables of investors' pessimism and optimism and the process of trading volume, respectively; but there is no significant relationship between the variables of investors' rationality, loss-aversion, and momentum with the process of the trading volume.

In the financial-behavioral perspective, analyzing the impact of investors' psychological components, including their attitudes and behaviors on investment decisions, can lead to a fair distribution of services to capital market participants. The creation of such justice requires an understanding of investors' decision-making behaviors. Transactions should be based on the psychological components of investors in the Tehran Stock Exchange. The research course is from 1392 to 1396 and the statistical sample consists of 138 companies listed on the Tehran Stock Exchange. The psychological components of research include rationality, optimism, investor pessimism, loss avoidance, and momentum. The research findings indicate that there is a significant positive, Also positive relationship between the variables of pessimism, optimism of investors, and the trend of the trading volume; however, there is no significant relationship between the variables of investor rationality, loss, and momentum with the trend of trading volume volume. key words: Investor Psychology, Volume Trend