فروغ حیرانی

Knowing the reliability of financial information is of particular importance for various reasons, including conflict of interests, complexity of economic events, etc. On the other hand, the fall with fraud in large companies such as Enron and Tyco led to the issue of using the services of independent auditors and careful monitoring and paying attention to the quality of audit reports. The purpose of this research was to provide a model to measure the credibility of auditors. The method used in this research is field and factor analysis. The statistical population of this research includes people active in the auditing profession, and the sample determined through Cochran's formula includes 142 people active in the auditing profession. The measurement tools used in this research were interviews and questionnaires taken from the results of the interviews. The questionnaire information was completed in 1401. The results obtained from the research showed that the components of checking independence, acceptance or continuation of work; correspondence file; permanent file; knowledge of the unit under consideration and its environment including internal controls; content tests; work planning, control and supervision; checklists and reports; How to perform the duties of the second manager; general assessment of audit files; general status of the audit institution; The status of human resources of the audit institution; functions of the audit institution; Compliance with the rules and regulations of the auditing profession and the external status of the auditing institution have an effect on the evaluation of the auditors' credibility.

At present, many environmental issues worthy of attention threaten the future of mankind, and therefore, the development of methods and standards to deal with environmental issues in companies and organizations is expanding. Studies that examine the environmental concerns of companies have often focused on manufacturing industries and service companies have attracted less attention. The main goal of this research is to evaluate and rank the challenges of implementing environmental management accounting (EMA) in 3–5-star hotels in Yazd. The research method is survey and qualitative. The statistical population of the research includes specialists and experts in the field of hotel management. Sampling from this community was done purposefully and finally 12 experts were selected. First, by reviewing the literature and theoretical background, the challenges of EMA implementation were identified in the form of 7 main challenges and 45 sub-challenges. A researcher-made questionnaire was compiled with 45 questions related to the challenges of EMA implementation, including technical (6 questions), cultural (5 questions), financial (4 questions), accounting (6 questions), managerial-organizational (13 questions), legal-strategic (7 questions) and individual-psychological (4 questions). The challenges were evaluated with the help of experts' opinions and using the fuzzy Delphi method, as a result of which 16 sub-challenges were extracted and ranked using the definite mean method. Then the main challenges were ranked by the Copeland technique. The results of Copeland's method showed that legal-strategic and cultural challenges are the most important, and individual-psychological challenges are the least important challenges facing the implementation of EMA in hotels.

The hospitals, as the most important organization providing healthcare services, need efficient and effective management more than any other organization.. Therefore، knowledge, skills, and capabilities of hospital managers should be given special attention، and one of these skills is financial knowledge and skill. Therefore، this research has been done with the aim of developing and validating a tool for measuring the knowledge and financial skills of hospital managers.

The present combined study was conducted in 1401-1402. The research community included managers of educational and therapeutic hospitals, academic faculty members, and graduate students of accounting and financial management as financial experts (Delphi panel). Sampling started purposefully and continued until data saturation. To collect data, interviews, focused group discussions and questionnaires were used, and fuzzy Delphi and fuzzy AHP methods were used to analyze the data.

The important dimensions and components were determined according to the fuzzy Delphi method, including 8 dimensions and 23 indicators, and with the help of the AHP method, the weight of each dimension was determined. Then, 68 multiple choice questions related to each of the identified dimensions were designed based on interviews with experts. In the next step, through questionnaire and fuzzy Delphi technique, the opinion of experts was obtained about the questions raised, and finally 46 four-choice questions were compiled as a tool to measure the knowledge and financial skills of hospital managers.

Hospitals are important parts of providing health services and considering the limited resources of the health sectors, proper allocation of resources, application of scientific management, correct and principled planning will be an important step in achieving the goals of the health system. A proper understanding of the principles of financial management and how to present financial information and how to share costs in hospitals help the managers of hospitals to have a dynamic picture of their activities and goals and to be able to make more informed decisions for the future.

The credibility of auditors is directly linked to the added value of confidence in communication between the auditee and their audience. Consequently, the credibility of auditors takes precedence due to the significance of audited financial statements in facilitating transactions in capital markets. This research aims to measure auditors' credibility using artificial neural networks.

Initially, research variables were identified using grounded theory, and factor analysis was employed to analyze research questions. The final model for measuring auditors' credibility was then presented, and MATLAB software was utilized to measure auditors' credibility. This research was conducted in the year 1401 (Solar Hijri calendar, equivalent to 2022-2023 in the Gregorian calendar).

The results revealed that various factors influence the evaluation of auditors' credibility, including examining independence, acceptance or continuation of work, correspondence file, permanent file, understanding the unit under scrutiny and its environment (including internal controls), content tests, work planning, control and supervision, checklists and reports, the execution of duties by the second manager, overall assessment of audit files, the general status of the audit institution, human resource status within the audit institution, functions of the audit institution, compliance with auditing profession rules and regulations, and the external appearance of the audit institution.

The weed optimization algorithm outperforms the particle swarm optimization algorithm in predicting auditors' credibility. Based on the findings of this study, stakeholders in the auditing profession, especially the Iranian Institute of Certified Accountants responsible for assessing auditors' credibility, should pay attention to the identified factors that experts and professionals believe to have an impact on evaluating auditors' credibility.

  Wise reasoning about what people believe and what they do is critical thinking. Nurturing thinking power is considered as one of major aims of education.  as the viewpoint of thinkers, the critical thinking, nowadays, is introduced as the main output of higher education and teaching thinking is the main basis for its emergence. The present investigation aims to identify and classify the dimensions and components of critical thinking in accounting education.
the dimensions and components of critical thinking, in the present investigation, were extracted using structured deductive qualitative content analysis method and also were analyzed by using Nvivo software version 10, using Fuzzy dolphin process, also, the screening of identified components was performed through a questionnaire and by the expertise opinions of 10 experts (accounting professors as faculty members).
the obtained results indicate the identification of two dimensions skill and tendency, 11 components, and there are 149 sub-components for the critical thinking that Finally, 8 components, 77 sub-components were identified more important in the viewpoint of experts.
  In the present investigation, the obtained components could be a good way for using critical thinking into accounting training. Critical thinking as educational optimal outcome could lead accounting learners to a better understanding and move beyond educational books content.

Purpose and context:

The speed of changes and its epidemic in the current era has changed the type of skills needed in the labor market, in such a way that it is no longer possible to respond to the educational needs of society with past-oriented and one-dimensional planning, and to create lasting and effective changes, an interdisciplinary and future-oriented approach is needed.

The current research is among the mixed designs and it is applied in terms of purpose and descriptive in terms of data collection and the scenario writing method was used.Four different scenarios were set for the two drivers that had the highest weight in terms of importance and degree of uncertainty.

In this research, four scenarios of the future of accounting education in Iran were obtained by combining the two main uncertainties regarding the drivers of accounting education, which were described and illustrated in the final stage of this study and with the approval of experts.

Although many and interwoven factors influence the future of accounting education in Iran, but the most priority drivers according to the opinion of experts are the emergence of start-ups and the expansion of business opportunities related to new educational methods, which from the intersection of these two uncertainties, four The scenario of transformation, an impenetrable fortress, entry for the public and finally a custom production line is conceivable from the future of accounting education.

At the global level, the provision of health services even in the smallest units is complicated, and organizations providing health services are facing various challenges, including the increase in care costs and the reduction of health and treatment fund. The purpose of this research is to identify effective dimensions and components in the formation of financial knowledge and skills needed by hospital managers.

Based on the exploratory approach, this research was conducted qualitatively through phenomenological method. In terms of the result, it is among developmental studies. Necessary analyses were done using the 7-step Colaizzi technique and with the help of Max Kyuda software. Purposive sampling method was used, and data was collected through interviews with 10 financial experts of Iranian hospitals in 1400. Then, data were analyzed, and finally, dimensions and components were extracted.

The main components in determining the financial knowledge of hospital managers included basic information related to financial flow, hospital financing system, financial management and funding, basic accounting and financial information, auditing, management accounting and evaluation, legal and regulatory frameworks in the Islamic Republic of Iran, the payment system, and financial incentives and contracts. In a nutshell, 145 key concepts were extracted.

According to the results of the research, it is necessary to compile appropriate topics and develop educational resources to improve the financial knowledge and skills of hospital managers. It is necessary to prepare and formulate a suitable tool to measure knowledge and financial skills of hospital managers and determine their strengths and weaknesses for the purpose of targeted training and also as one of the requirements for the selection of hospital managers. It is recommended to periodically train the managers of the organization by holding in-service training courses.

Success in the development of audit is largely dependent on success in the establishment of the culture. the same interaction between culture and auditing causes formation of auditing culture. because, culture is rooted in the heart of the audit community and auditing is located on the context of culture. therefore, the purpose of the present research is to develop an audit culture model using a grounded theory approach, using the theories of auditing experts. This research has been done with the aim of developing an audit culture model with a grounded theory approach. The research method is qualitative. In order to conduct in-depth and semi-structured interviews, 22 managers and auditing experts were selected by judgmental sampling. Findings were identified as a paradigm model with 2 categories for causal conditions, 2 categories for contextual conditions, 3 categories for Interventional conditions, 3 categories for strategies and 3 categories in outcome related to the main research phenomenon. According to the research findings "audit culture is the basis of the audit society, that includes a set of values, norms, beliefs, cultural and historical mores affecting the behavior of auditors also the basis of specific values emanating from the community and affecting the culture of auditors in the audit environment and society". Therefore, in order to develop the audit culture in Iran, we should focus on the extractive categories and the pattern of developing the audit culture from this research, in which case we can have a dynamic and active culture in the field of auditing

The purpose of the present research is to thematically analyze the factors affecting the audit culture and presentation a model of related indicators with it according to the definition of culture, using the theories of auditing experts(managers).

This article is in the framework of qualitative research strategy and based on thematic analysis method and interviews with 22 audit managers in a purposeful sampling method, first based on commonalities, related themes, main and finally the central themes of each category Identifies the research topic and finally draws and analyzes a network of topics related to what the audit culture is. The validity of the research tool (interview) was reviewed and confirmed by the interviewees and then the expert professors, and to measure the reliability, the method of intra-subject agreement was used, which according to this method was 89%. Thematic analysis method was used to analyze the data.

After reviewing books, articles and conducting semi-structured interviews with experts, 985 agents or open source code were counted and then 41 concepts were identified by the researcher which were categorized into 22 sub-themes and 5 main themes as dimensions of audit culture, these dimensions include: social values, ethical values, religious values, economic values, political values. Therefore, the themes related to what an audit culture is show that the audit culture is related to the values and beliefs of the audit that affect the culture of managers and auditors and the audit institutions. In this context, social values, social action and participation, political values and economic empowerment are among the beliefs and norms related to culture that affect the culture of managers and audit firms and direct their behavior. In this context, social values, social action and participation, political values and economic empowerment, including the beliefs and norms related to culture that affect the culture of managers and audit institutions and direct their behavior. On the other hand, values such as ethical, attention to religious values and strengthening the foundation of audit structures are among the audit values that have influenced the behavior of managers and the audit institutions, therefore according to "thematic analysis" the dimensions of audit culture are: social, ethical, religious, economic and political values. Therefore these categories can be expressed with a little tolerance in the culture of auditing.

According to the research findings "audit culture is the basis of the audit society, that includes a set of values, norms, beliefs, cultural and historical mores affecting the behavior of auditors also the basis of specific values (social, ethical, religious, economic and political) emanating from the community and affecting the culture of auditors in the audit environment and society".Therefore, to develop auditing culture in iran, we should focus on the categories extracted from this research, In this case, we can have a dynamic culture in the field of auditing.

Management accounting emphasizes the use of accounting information for managers in organizations to prepare them for informed business decisions. The main purpose of this study is to identify the most appropriate management accounting techniques and performance appraisal indicators for use in small and medium-sized industrial units. In this regard, using content analysis method, a comprehensive set of management accounting techniques and performance indicators, compiled and through expertise and fuzzy screening process, the most important techniques and indicators that are more consistent with the nature of small and medium-sized enterprises were selected and finally, using fuzzy cognitive mapping technique, the causal relationships between them were investigated. The results showed that from the perspective of the financial experts of the present study, actual costing technique, customer profitability analysis and balanced scorecard as a subset of each of the costing, profitability analysis and strategic dimensions of management accounting are the most important management accounting techniques which are known for use in small and medium industrial units. Also, operating profit margin index, new product development and employee productivity measure have the highest degree of importance among performance indicators. In addition, the results showed that the actual costing technique and new product development index have the most impact on other management accounting techniques and other performance appraisal criteria, respectively.

Today, according to the increasing trend of environmental changes and developments, organizations and companies need strategic entrepreneurship to respond effectively to their environmental needs; Therefore, different models have been presented for it. The present article is trying to systematically examine the findings of the studies conducted in this regard using the meta-combination method and analyze them based on the formation process and the output achievement. For this purpose, by referring to the authentic documents and documents available on the sites and after reviewing the information of English sources from 2000 to 2019 and Persian from 1380 to 1398, 88 suitable articles were identified from the mass of primary articles. In order to analyze the selected articles, constituent concepts and influential components, the content analysis method was used, and in order to validate the extracted concepts, the Delphi panel method was used with the presence of a number of experts. At the end of the research findings in the form of five components of leadership, attitude, resources, opportunism and innovative learning and ten sub-components of individual characteristics, managerial, organizational, cultural, social, financial, non-financial, path of discovery and creation, exploitation, education and creativity and innovation. And 49 concepts were identified and classified. Also, the rank and importance of experts' opinions about the components of strategic entrepreneurship are in the order of leadership characteristics, opportunism, innovative learning, attitude and resources.

Considering the importance of environmental issues and the serious challenge that companies face to report their environmental activities, the purpose of this research is to analyze environmental reporting indicators; which can be used to strengthen and improve this type of reporting, as one of the important accountability tools in front of the stakeholders. In the first phase, the literature in the field of environmental reporting was reviewed, which indicates that compared to most countries in the world, Iranian companies have neglected environmental reporting, and no law or standard requires companies to disclose environmental information. Therefore, any disclosure in this field is voluntary and indicates the absence of verifiable and specific indicators in order to prepare an environmental report. Then, qualitative data were collected through interviews with experts and experienced academic and executive experts in the mentioned field in 1400. Therefore, any disclosure in this field is voluntary and indicates the absence of verifiable and specific indicators in order to prepare an environmental report. Then, qualitative data were collected through interviews with experts and experienced academic and executive experts in the mentioned field in 1400.These experts were selected based on the purposeful sampling method with the snowball approach, and conducting interviews continued until reaching theoretical saturation. In the second phase, after reviewing the interviews, the collected qualitative data were coded and categorized using Atride-Sterling's thematic analysis method and MaxQuda software. The findings of theme analysis led to the identification of 2 global themes, 7 organizing themes and 39 basic themes. The results of this research show that environmental reporting can be explained based on two global themes of 1- hard information disclosure and 2- soft information disclosure. Identifying environmental reporting indicators on this basis and using them by increasing the ability to verify information leads to improved accountability, reducing information asymmetry and making appropriate decisions.

The present study aims ranking components of critical thinking from viewpoint of accounting professors and employers (financial managers) in accounting education and profession. For this reason, a questionnaire containing components of critical thinking was provided to experts, professors and employers and priority of each component from the viewpoint of two groups of experts was determined using multi-criteria ranking algorithm. The present study was conducted in 2020 and 2021. The research results show that experts of professors consider the analysis component to have the highest rank, the experts of employers, whereas, prioritized as their third inference. Reasoning, personality features and mental characteristics are not one of the last priorities of employers and from the viewpoint of professors, they do not have a high rank, and interpretation and translation components, attitude and readiness and personal characteristics are almost close to each other in viewpoints of two groups of experts and differed by only one rank difference between the two groups. The most significant contrast in this ranking comparison concerns the inference component which has the first rank among the employer experts and the rank one last left among the professors' experts.

This study intends to investigate the role of Religious Months on the relationship between Investor Sentiment and The Risk Of Crashing Stock Prices by emphasizing the role of corporate governance. The specific Religious Months in this study include holy months of Ramadan and Muharram. In this study, variables in corporate governance include The CEO tenure, CEO duality, board independence, board ownership, audit firm size, and institutional investors’ ownership. The research sample consists of 132 companies observed over a period extending from 14/8/1392 in Solar Hijri calendar (SH) (or 1/1/1435 or first of month of Muharram in Islamic calendar (AH)) to 19/6/1397 in Solar Hijri calendar (SH) (or 29/12/1439 or last day in month of Dhu al-Hijjah in Islamic calendar (AH)). In this study, Multivariate Regression Model for panel data was used to analyze the data and test the hypotheses. The research results indicate a significant difference between Investor Sentiment, on one hand, and stock returns on the other hand during Islamic months of Ramadan and Muharram compared to other months. Also, corporate governance was found to have a significant impact on the relationship between investor sentiment and stock returns. In other words, in case of companies with higher corporate governance levels, investor sentiment tends to have a more favorable impact on stock returns.

Professional ethics is one of the requirements of the accounting profession. The services of accountants are useless without considering the trust of users. Trusting the services of accountants also follows the accountant's commitment to ethical principles. To increase the effect of professional ethics, it is necessary to have models in accordance with the culture of the society, and by knowing the criteria, the dimensions of the ethical responsibilities of accountants can be examined.

This research is applied in terms of purpose and descriptive-survey in terms of type. In this research, the influential criteria of previous researches were identified and the number of 62 components with 5 indicators was selected; Then, the most important criteria were determined by the fuzzy screening method using a researcher-made questionnaire.

According to experts, the components of professionalism and environmentalism are more important compared to other components and have an effect on the sustainable development of accountant's professional ethics, and individual, social and organizational components. It has been less important.

Considering that the identified components have appropriate scientific support and can be operationalized, by determining the priority and operational definition of each of the components, the level of success of the institutions in the field of measurement and increasing the level can be determined. Defined professional ethics.

Environmental auditing has become an important tool for maintaining and achieving environmental pollution control standards. Lack of a model for environmental compliance auditing in order to inspection of the Supreme Audit Court of Iran over the executive organs is one of the challenges of not implementing the environmental compliance auditing; therefore, the purpose of this study is to provide an audit model for environmental compliance in order to inspect the executive organs.

In this study, first, the initial indicators were identified based on the study of research literature and statistical method of qualitative content analysis. Then, in the fall of 2021, by interviewing 35 auditors of the Iran’s Supreme Audit Court as experts, who were selected by the snowball judgment method and by the Delphi statistical method the initial indicators were identified and finalized. Then, using a modern questionnaire and modern analytical methodology, structural-interpretive modeling and by MATLAB and Excel softwares, the relationships of the indicators were determined, analyzed and ISM graph were drawn. Finally, using MICMAC analysis, the influence power and dependence of the identified indicators were evaluated and the final pattern was drawn. Validity in content and reliability using Cronbach's alpha coefficient was calculated.

The environmental compliance audit model for inspecting the executive organs of Iran has indicators for national laws and regulations, transnational laws and regulations, international agreements, contracts, policies and guidelines.

Indices of national and transnational laws and regulations with high influence and low dependence are independent and effective indicators in the model. Indices of policies with high power of influence and dependence as a link index, and indicators of international agreements and contracts with low power of influence and high dependence as dependent indicators have the least impact on the model.

IntroductionEnvironmental auditing has become a tool for maintaining and achieving environmental pollution control standards, and the lack of a pattern for environmental financial auditing to oversee the supreme audit court of Iran of state-owned companies is one of the challenges of not doing Environmental Financial Auditing. Therefore, the purpose of this study is to provide an environmental financial auditing pattern to monitor Iranian state-owned companies.  Research Questions or hypothesis This research lacks a hypothesis and will answer the following research questions: a) What are the appropriate indicators for Environmental financial auditing to monitor state-owned companies? b) What is the importance of these indicators? c) What is the appropriate pattern for Environmental financial auditing to monitor state-owned companies?  MethodsIn this study, first the initial indicators were identified based on the study of research literature and statistical method of qualitative content analysis. Then, in the fall of 1400,  35 auditors of the supreme audit court of Iran were interviewed as experts who were selected by the snowball judgment method, and the initial indicators identified by the Delphi statistical method were finalized. Next, using 50 finalized questionnaires and a new analytical methodology, Interpretive Structural Modelling and the relationships between the indicators were determined by MATLAB and Excel software, and the ISM graph was plotted in an integrated manner. Finally, using MICMAC analysis, the penetration power and dependence of the identified indicators were evaluated and the final pattern was drawn. Validity was calculated as content and reliability was calculated by Cronbach's alpha coefficient.  ResultsThe environmental financial auditing pattern for supervising Iranian state-owned companies has the indicators of environmental accounting standards, environmental standards and guidelines published by INTOSAI and ASOSAI, environmental audit guidelines and standards of the supreme audit court of Iran and accepted accounting principles.  Discussion and ConclusionInterpretive Structural Modelling (ISM) and MICMAC analysis were used to analyze the relationships between the indicators and provide a suitable pattern. In the method of Interpretive Structural Modelling (ISM) statistical method, the results showed that the indicators of environmental accounting standards and accepted accounting principles are at level (2) and are effective indicators in the pattern. Indicators of environmental standards and guidelines published by INTOSAI and ASOSAI and guidelines and environmental auditing standards of the supreme audit court of Iran are at level (1) and have the least impact on the pattern. In MICMAC analysis, the results showed that the indicators of environmental accounting standards and accepted accounting principles with high influence and low dependence were identified as independent indicators. Also, the indicators of environmental standards and guidelines published by INTOSAI and ASOSAI and the guidelines and environmental auditing standards of the supreme audit court of Iran were identified as dependent indicators with low penetration power and high dependence. Keywords: Environmental financial audit, Monitoring, Iranian state-owned companies, Interpretive Structural Modelling (ISM)

Ethics is a pervasive subject which covers all aspects of human life. The rapid growth of human society and the complexity of social relations require the emergence of various professions. Survival of these professions depends on the type and quality of services they provide and the trust and credibility that they gain as a result of providing these services. To increase the impact of professional ethics, it is necessary to have patterns consistent with culture and society, and by recognizing them, the dimensions of safe behavior by accountants can be explored.

This was an applied study in terms of purpose, and based on the research method, it was both quantitative and qualitative. The statistical population consisted of published domestic papers related to accounting professional ethics. In this study, effective criteria based on previous research were identified and selected in the form of 5 main indicators. Then, a researcher-made questionnaire was designed and implemented to determine the fuzzy cognition mapping pattern.

Fuzzy cognition mapping among 5 main components showed that there is a cause and effect relationship between all components. However, this cause and effect relationship is positive in some cases and negative in others. Results indicated that an individual component has a negative relationship with an organizational component and a positive relationship with other components. Social component has a positive relationship only with the individual component and a negative relationship with other components. In other words, social component is inversely related to organizational, professionalism and environmental indicators, and the highest intensity of the reverse flow is related to the environmental component.

By understanding professional ethics of accountants and identifying its basic components and determining the relationship between these components in different dimensions and specifying the importance of each of them, a specific framework or format can be designed and implemented for observing or not observing professional ethics by accountants and the desire to behave based on the code of professional behavior .This is to reduce unsafe behaviors, and as a result, reduce the rate of accidents in the country's industries.

Ethical judgment is a fundamental factor in the moral decision-making process and precedes moral intent and behavior. In other words, the ability to recognize and evaluate complex ethical situations when making decisions is a prerequisite for ethical behavior. In ethics research, the effect of gender on moral judgment has been studied more than other variables. Therefore, the main purpose of the present study is to investigate the effect of variables of work type, gender and apparent attractiveness of auditors on judging and understanding immoral behaviors. The study population was accountants and non-accountants working in organizations and companies. Due to the lack of accurate access to the statistics of the community, Cochran's formula was used to determine the sample and finally 384 people were selected. Univariate linear regression and t-test were used in order to test the hypotheses. EXCEL and SPSS software were also used to classify and analyze the data. The results show that men were more likely to judge illegal acts than women. On the other hand, gender has not had a significant effect on judging immoral behaviors. Also, as the level of attractiveness increases, the rate of judging illegal acts decreases.

The present study aimed to identify and categorize the effective drivers shaping the future of accounting education in Iran in a scientific and systematic manner.

Even if numerous methods have thus far developed for futures studies, it seems essential in most cases to identify the significant drivers affecting the future. For this purpose, the present study was an attempt to analyze the effective drivers in the future of accounting education through desk research methods and a survey of expert opinions, and then identify the most important ones using the Delphi method.

In total, 27 effective drivers shaping the future of accounting education in Iran were categorized based on the EPISTLU model, and then divided into seven groups; namely, economic, political, institutional, social, technological, legal, and academic. The study participants also included 15 experts engaged in the field of accounting and familiar with futures studies topics.

The categorization of the study findings with reference to the above-mentioned seven groups demonstrated that many intertwined drivers were involved in the future of accounting education in Iran. Accordingly, it is crucially important to reflect on all these various drivers and plan for them to shape the future of accounting education in this country. Therefore, analyzing and categorizing such drivers paves the way for prioritizing and determining the importance of each one in the future of accounting education in Iran.

The objective of this paper is to offers a Meta - analysis of the relationship between Investor Sentiment and Stock Returns . Although it is taken for granted in the scientific research area that sentiment do influence stock returns , they have produced contradictory and inconsistent results . This paper applies meta -analysis,which is considered among quantitative statistic metods , in order to integrate the existing body of research and identify the moderators of the relationship between Investor Sentiment and Stock Return . The results of studies conducted about this relationship indicate that these studies are heterogeneous .The recorded studies consisting of Master and Ph.d. theses as well as recognized national and international papers have been selected as research populatiob.Out of these 134 research 72 cases were found qualified and suitable having the condition for studying meta - analysis . The final results showed a significant relationship between Investor Sentiment and Stock Return .

Disclosing environmental information by the companies is considered a way of transferring information related to environmental operation and itchr('39')s concerning affect on beneficiary parties, which recognizing the motives and their impacting factors is considered a vital affair because of the significant role of this type of reporting in proper and wise decision making. Thus, taking into account the significance of environmental reporting and the necessity of integration, the findings of researches that address the factors that impact this type of reporting and in order to systematically analyze mentioned factors and motives, meta-synthesis qualitative approach which consists of Sandlowski and Barsochr('39')s seven levels, was employed. Therefore the purpose of this inquiry is to recognize factors impacting environmental reporting with the aim of invigoration and improvement of this type of reporting as one of the imperative tools of countering to beneficiary parties. For this purpose a number of 39 related articles for Farsi sources through the span of 1380 to 1400 S.H and for the English sources through 2000 to 2020 A.D were put to analysis in the meta-synthesis section. As for the purpose, this study is operational. By employing the Shannon entropy method, the determination of the recognized factors impact coefficient was addressed on the basis of content analysis approach. The findings suggest that environmental reporting motives are classified in 8 categories and 69 components. Among the recognized components, items such as company size, standards, rules and regulations and also the existence of an audit committee and pressures of competition are rather more significant components than others. This study provides a new viewpoint in environmental reporting motives analysis to the subscribers of the inquiry results and improves beneficiary partieschr('39') awareness regarding the recognition of motives and impacting factors on such reporting, by a plenary analysis of factors impacting environmental reporting.

Measurement of financial literacy of various classes of society has been considered in many internal and foreign studies, but the evaluation of the financial literacy of the companies' managers has not been noticed especially in the national level. So, the present study was designed and conducted with the aim of evaluation of the financial literacy of the companies' managers and identifying the factors effective on it.

In the qualitative stage of the study, the components of managers' financial literacy have been identified using phenomenological method and after being verified and weighted, the managers' financial literacy questionnaire was codified and approved by the experts. Then, in the quantitative stage of the research, using cluster sampling method, the questionnaires were distributed among 229 managing directors and members of the board of directors of the selected companies and the collected data was analyzed using appropriate statistical techniques.

The findings of the qualitative section indicates that the components of the managers' specialized financial literacy include analysis and identification of the financial statements, familiarity with the rules of insurance, labor , taxation, banking, cheque , money laundering, export and import and capital market. The results of testing hypotheses in the quantitative section also indicate inefficiency of managers' financial literacy in the general and private financial literacy domains. Some factors including educations, management record, the size of the company and passing financial courses may influence the managers' financial literacy.

The results showed that the managers lack sufficient financial literacy especially in the specialized domains and they are required to appropriately increase their financial skills in the specialized domain.

The present study has presented an appropriate instrument for evaluation of the managers' financial literacy with a qualitative phenomenological approach for the first time in Iran and this may be a starting point for performing new studies in this domain.
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 Morality is very important in human life because human humanity is formed when moral values are crystallized in him. Every human being is evaluated to the extent of the emergence of moral values in thoughts, speech, and behavior, the first manifestation of a person in society is that personchr('39')s morality. To increase the impact of professional ethics, it is necessary to have patterns that are consistent with culture and society, and by recognizing them, the dimensions of safe behavior by accountants can be explored.

 This research is based on a combined method. Because in this research, both quantitative and qualitative approaches have been used in data collection and analysis, a combination of findings and conclusions. In the present study, data collection has been done through library and field research methods. Statistics consists of theoretical texts related to accounting professional ethics. In this study, using a researcher-made questionnaire, effective criteria based on previous research were identified and finally, 25 sub-components in the form of 5 indicators were identified as the most important factors of professional ethics. In this study, NVIVO software (in the content analysis section) Used.

 According to experts, the components of professionalism and organization are more important than other criteria and affect the sustainable development of safe behavior and professional ethics of the accountant.

 By understanding the professional ethics of accountants and identifying its basic components in different dimensions and determining the importance of each of them, a specific framework or format for accountants to observe or not to observe professional ethics and the desire to act based on Design and implement a code of professional conduct to reduce unsafe behaviors and, as a result, reduce the incidence of accidents in the countrychr('39')s industries.

Due to the fact that all firms mangers’ decisions have financial effect, it is necessary to have at least the necessary knowledge of the financial rules (financial literacy) since they are effective in shaping these decisions. Financial literacy and its measurement in different classes of society have been the issue of many internal and global researches; however, financial literacy of firm executives was received less attention in Iran. The present study aims to identify the effective factors in shaping the professional financial literacy of firm’s managers. The paradigm of this research was interpretative. Because employing the life experiences of people involved in this subject, the financial experts were necessary qualitative research method and the phenomenological approach and Collaizi’s seven steps method h were utilized and data was analyzed with software Nvivo 8. A snowball sampling method was used as it belonged to targeted sampling method for selecting the sample of the study to achieve the theoretical saturation principle, and the final sample consisted of ten financial experts. Based on the results, eleven main components were identified in the formation of financial literacy of managers. These components are the recognition and analysis of financial statements, familiarity with the laws of social security and labor insurance, familiarity with tax regulations and trade law and familiarity with the laws of the stock.