محمد خدا مرادی

The aim of study Investigating the Effect of Audit Team Norms and Auditor Personality Types on Auditor Objectivity.

The statistical population of this research includes professional auditors working in auditing organizations and private auditing institutions, members of the Iranian Society of Certified Accountants in 2019, of which 242 members were examined as a statistical sample. The research data were collected by survey method and using questionnaire. In order to check the validity of the questionnaire from the opinions of respected professors and to determine the reliability of the questionnaires, Cronbach's alpha coefficient was used. The questionnaire of the current research consists of four parts in which the auditors' personal information, auditors' personality characteristics, audit team norms, and auditor objectivity have been examined. In order to test the research hypotheses, the multiple linear regression method was used using SPSS software.

The results showed that extroverted and responsible personality types have a positive and significant effect on auditors' objectivity. The results also showed that the norms of the audit team have a positive and significant effect on the objectivity of auditors.

The more the norms of the audit team, the more motivated the auditors are to report the violations of their colleagues, and because the auditors work as a team and sometimes make group decisions, the norms and rules established in the audit team can also affect the behavior of the auditors. Also, with the increase in accountability, auditors do not subject their judgment to the opinions of others.

Abstract
Companies may decide to change auditors and select a replacement auditor for a variety of reasons. The search period for an alternative auditor can bring important information content. Factors affecting economic content (honest expression) include legal systems, political economy, company size, financial leverage, profitability, ownership focus, staff composition. The director and finally the audit of financial information and the replacement of the auditor. The purpose of this study is to investigate the change of the independent auditor on the economic information content of the accepted companies, between the years 2016 to 2019. Economic events, resources and liabilities constitute the subject of the audit in general and the manner of auditing the company in particular. But the special aspects of real-world phenomena that auditing deals with are the quality of information. Changing the auditor increases the cost of the audit, and the auditor loses knowledge of the entity. Because the quality of the audit is reduced. The new auditor, on the other hand, has a particular view of risks and is less affected by relationships. Therefore, the quality of auditing increases. In addition, the change of auditor may have a positive or negative effect on the performance of the company. Auditing financial statements and other financial information is one of the most important tools to ensure the transparency of companies' information. Independent auditors remove impurities from financial information through the information under review and provide corporate information transparency.

Small businesses form an integral part of dynamic economies, with the difference that most economic theories have traditionally focused on firm, industry, and market dynamics, and have paid less attention to the economic importance of small businesses. In the existing literature about digital marketing, there is no comprehensive theoretical framework that is agreed upon by everyone. The aim of the current research is to provide a digital marketing model in modern businesses based on the needs of the retail market and guilds of Isfahan city in order to improve business results.

The method of this research was qualitative. The statistical population of the qualitative
section was the experts and business managers and marketing professors of Isfahan province, among them a sample of 14 people was selected with a purposeful snowball sampling method and an in-depth and semi-structured interview was conducted with them. These data have been analyzed by grounded theory method. To achieve this goal, the data collected from the interviews were first coded, which eventually formed the main body of the theory and the model for digitizing marketing.

Based on the qualitative analysis and data method of the foundation, 145 concepts have been identified in the form of 6 main themes, including: 1) Factors affecting the digitization of marketing or causal conditions (including 3 organizer themes, 6 basic themes and 16 concepts), 2) The structure of digitalization of marketing or central phenomenon (including 1 organizing theme, 5 basic themes and 15 concepts), 3) areas affecting the digitization of marketing or contextual conditions (including 3 organizing themes) 7 basic themes and 22 concepts), 4) intervention factors affecting the digitization of marketing or intervening conditions (including 3 organizing themes, 8 basic themes and 25 concepts), 5) marketing digitization strategies or Strategies and strategies (including 5 organizing themes, 14 basic themes and 39 concepts) and 6) Consequences of marketing digitization or consequences (including 4 organizing themes, 10 basic themes and 28 concepts) are categorized. These concepts in relation to each other have created the conceptual model of research.

Considering the many advantages of digital marketing, managers should emphasize digital marketing research in order to understand the needs and demands of customers and to understand the strengths and weaknesses of competitors. So for pioneering development, organizations should plan to improve digital marketing strategies because increasing customer loyalty affects customer preferences and decisions.

The aim of this study is extract the digital marketing model in new businesses based on the needs of the retail market. The research method was qualitative-quantitative. In the qualitative part, data were obtained from interviews with 14 experts, business managers and marketing professors, and were reviewed by contextual theory. Based on the qualitative analysis and data method of the foundation, 145 concepts have been identified in the form of 6 main themes including: 1) Factors affecting the digitization of marketing or causal conditions (including 3 organizer themes, 6 basic themes and 16 concepts), 2) The structure of digitalization of marketing or central phenomenon (including 1 organizing theme, 5 basic themes and 15 concepts), 3) areas affecting the digitization of marketing or contextual conditions (including 3 organizing themes) 7 basic themes and 22 concepts), 4) intervention factors affecting the digitization of marketing or intervening conditions (including 3 organizing themes, 8 basic themes and 25 concepts), 5) marketing digitization strategies or Strategies and strategies (including 5 organizing themes, 14 basic themes and 39 concepts) and 6) Consequences of marketing digitalization or consequences (including 4 organizing themes, 10 basic themes and 28 concepts) are categorized . These concepts in relation to each other have created a conceptual model of research. Then, in the quantitative part, based on the collected data, the model is examined by the method of structural equations, the results of which indicate that 95% confidence in the relationships between the variables is confirmed.

The purpose of this research was to provide a model that affects the attractiveness of the export market of Iran's free zones.

The research method is developmental-applicable in terms of purpose, and descriptive-survey in terms of analytical method. The statistical population included all of specialists and experts of Arvand Azad region (1000 persons). From this population 278 persons were selected as the research sample by stratified random sampling method. Data analysis was done in the qualitative part with the method of theme analysis based on 3-step coding. For this purpose, after studying the literature on the topic, the factors and components of the attractiveness of the export market were identified and prioritized. Finally, SEM in PLS software was used to measure the relationships.

The results showed that components of attractiveness include internal factors (informational factors, internal organizational characteristics, internal obstacles, contextual platforms and governmental factors), external factors (enhancement of competitive advantage, business environment factors, factors related to the industry and marketing, investment, political factors, strategies to enter international markets, economic performance, customer analysis, comprehensive support, persuasion and evaluation and analysis of international markets). The results of fuzzy hierarchical analysis also showed that the most important factors of attractiveness are: external and internal factors, respectively. The most important external factors of industry market attractiveness are: evaluation and analysis of international markets, customer analysis, economic performance, strategies for entering international markets, creation of competitive advantage, industry-related factors, business environment factors, investment, factors related to the marketing, political factors, procedural factors, comprehensive support and motivation and persuasion. The most important internal factors of attractiveness are: internal organizational characteristics, informational factors, contextual factors, governmental factors and internal obstacles of the organization. The results of quantitative analysis showed that the external and internal factors of the attractiveness of the industry market affect the attractiveness of the market. It has an effect on the export of Iran's free zones.

As a result, despite the relative advantages that are envisaged for production and export, managers can be going toward the dynamics of Iran's economic growth by knowing the needs of customers and the market and paying attention to the strengths and weaknesses of competitors.

Quality is considered as one of the most significant hidden layers of financial performance disclosure at the level of the capital market, which can have a significant impact on the overall performance of the capital market depending on the disclosure capacities and analytical power of investors and shareholders. Therefore, since companies are an open system and communicate with their environment, in case of not disclosing news on time, even disclosing bad news, this communication is generally one-way and according to the CEO's wishes and needs, it is selectively disclosed and the field of facilitating resistance It is strengthened in the functions of managers. Every capital market is based on the flow of information, which increases the decision-making power of market investors. Firms CEOs play an important role in integrating information disclosure and improving its level of reliability, which depending on individual or social and cultural characteristics, the motivations for disclosing information, especially negative company information to the market, are different. In fact, CEOs may refuse to fully disclose information to market stakeholders because of perceptual errors rooted in the form of individual self-perceptions of market stakeholders. The purpose of this research is Presenting CEO's Inertial Self-Concept Model in Not Reflecting Negative News to The Capital Market. 

The methodology of this study was exploratory from the point of view of the developmental result and based on the type of objective and qualitative and quantitative basis was used to collect the data. The statistical population in the qualitative part was university experts and in the quantitative part financial managers of capital market companies. This research, which is developmental in terms of the methodological criteria of the result, and in terms of the qualitative data type criteria, is based on two thematic analyzes to identify the themes of the research in the qualitative part; Delphi analysis was used to determine the limit of theoretical consensus. 

In line with the nature of the research, thematic analysis has been used in the qualitative part. In order to determine the themes related to managers' resistance in disclosing bad news, theme analysis has been used in the qualitative part. Thematic analysis is considered as the executive process of content analysis, which analyzes the basics and concepts of the present topic through simultaneous content analysis in similar studies and conducting interviews to determine its dimensions. The basic idea of content analysis is to put the content components of past researches based on theme analysis. A theme is a pattern found in the data that at least describes and organizes observations and at most interprets aspects of the phenomenon. In this research, the typology of thematic analysis based on the style of Atrid-Sterling (2001) is used. The structure of this analysis includes three dimensions emphasized below as the basis of the analysis. It was also determined that the two themes of the CEO's external control source in disclosing bad news and the CEO's lack of self-confidence in disclosing bad news are the main drivers in the self-concept of resistance caused by psychological causes, which causes the message of the CEO's perceptual errors in disclosing bad news and its reflection on the capital market. 

Based on the statistical findings, it should be stated that the pattern of systemic representation shows that the negative insight of the fear of losing the position of the CEO in the disclosure of bad news is considered as a motivating and influencing theme for not reflecting negative news to the capital market, which is an important consequence of the inability of the CEO to recognize The information needs of the stakeholders. In the analysis of the obtained result, it should be stated that the negative insight of the fear of losing the position of the CEO in the disclosure of bad news is considered as the main driver in not reflecting the negative news of the companies to the capital market, which can be the result of the inability of the CEO to recognize the information needs along with have In fact, as it was determined in this research in the analysis of system representation, the existence of personal vision schemas of the CEO is a stimulus to create the fear of losing the position. In other words, managers with this insight try to avoid all the events that may damage the position of the CEO. This avoidance is actually the protection of opportunistic interests, which has always been emphasized in agency cost theories and rational choice theory. The presence of this insight in the CEO makes him avoid any change and response to the information needs of the stakeholders, which means disturbing the balance and stability of his position by maintaining the existing conditions.

The aim of this study is to investigate the effect of auditor personality types on the dimensions of auditors' organizational silence. The present research is applied in terms of purpose and descriptive in terms of survey method. The method of data collection is field library type. The Van Dine Questionnaire (2003) was used to measure organizational silence, the Blumenthal Questionnaire (1985) was used to measure the personality types of two-sided auditors (A and B), and the NEO test was used to measure the five-dimensional personality types of auditors. For reliability of the questionnaires, Cornbrash's alpha coefficient was used, all of which were confirmed. The statistical population includes all managers of the Iranian Society of Certified Public Accountants. The number of samples was estimated to be more than 200 observations according to the minimum required observations for the studied model in structural equation modeling. The results showed that the auditor personality types (A and B) are effective on the dimensions of organizational silence (obedient, defensive and altruistic); it should be noted that the effect of personality type A is greater than personality type B on all dimensions of organizational silence. The results showed that the auditor's five-dimensional personality types are effective on defensive organizational silence. The results showed that the auditor's five-dimensional personality types are effective on obedient organizational silence. The effect of neuroticism and extraversion on organizational silence is negative.

Professional performance in auditing involves having sufficient knowledge and expertise by executive organization that is being audited. Accordingly, the present study evaluates the effect of auditor personality types on auditors’ performance.

library-field method was used to collect the data. Statistical population of the study included all managers working in auditing organization and private auditing institutions, members of Iranian Association of Certified Public Accountant, including partners, managers and audit supervisors in 2019. More than 200 people were selected as a sample. Then, the questionnaire was randomly distributed in a sample more than the mentioned sample size and finally 382 questionnaires were collected. To evaluate the professional performance of auditors, auditors’ two-factor personality types (A and B), and auditors’ five-factor personality types, Mousavi Kashi and Mohseni Kabir (2019), Blumental questionnaire (1985), and Neo test were used, respectively. Cronbach's alpha coefficient of two-factor personality type scale, professional performance scale, and five-factor personality type scale was obtained at 0.89, 0.79, and 0.85, respectively.

The results showed that the personality types (A and B) of auditor are effective in the professional performance of auditors. The effect of personality type A on the performance of auditors is greater than that of personality type B. The auditor's five-factor personality types affect the performance of auditors' professional performance. The results show that among the auditor personality types (neuroticism, extraversion, flexibility, commitment and adaptability), only neuroticism had a significant effect on the auditor's professional performance.

The purpose of this research is Presenting CEO's Inertial Self-Concept Model in Not Reflecting Negative News to The Capital Market. This study, which was developmental in terms of result methodology and a combination of data type criteria, consisted of three Meta-synthesis to identify components and themes; Delphi analysis was used to determine the theoretical adequacy in the qualitative part and systematic representation analysis was used to present the CEO's inertial self-concept model in reflecting negative news to the capital market in the quantitative part. The results in the qualitative section showed that the approval of 17 themes in the form of three main components of the inertial self-concept of the CEO's vision; Inertial self-concept of CEO performance; The CEO's psychological inertial self-concept. The results in the quantitative section separately identify the most important stimulus and consequence in the component of inertial self-concept of the CEO's insight. On the other hand, an important stimulus and consequence of the inertial self-concept of the CEO's performance was the existence of poor accounting standards in disclosing bad news and the incompatibility of stakeholder information needs with the culture of information desirability in disclosing bad news. Finally, it was found that the two themes of the CEO's external control in disclosing bad news and the CEO's lack of self-confidence in disclosing bad news are the main drivers of psychological inertial self-concept.

The purpose of this study is to investigate the moderating role of information asymmetry on the relationship between tax reduction policies and earnings quality

In order to achieve the purpose, a sample consists of 120 listed companies on the Tehran Stock Exchange during 2010 to 2019 (1200 observations) was selected and the hypotheses were tested using multivariate regression models.

Findings show that there is an inverse and significant relationship between tax reduction policies and earnings quality and the information asymmetry exacerbates this relationship.

The existence of tax incentives to reduce taxable income affects the earnings quality and provides platform of managerials opportunistic actions in the information asymmetry circumstance.Originality/value: In the presence of information asymmetry, increases the risk of declining taxable profits through the application of tax-reducing policies, so earnings quality can be considered as an important factor for risk management in the field of tax accounting.

AbstractThe period of recession increases the level of risk of companies. In particular, due to the higher risk, companies may violate the terms of debt contracts, such as the ratio of equity to debt, or companies may go bankrupt. Higher risk levels and concerns from creditors and investors require strong auditors to work harder, more comprehensive audit procedures, and more investment and effort in audits. In different economic times, banks systematically change their lending standards in the business cycle, which means that the granting of facilities during the recession is limited due to the possibility of non-return, and vice versa during the economic boom, so that Lending cycles make business cycles worse. The statistical population of the study is all manufacturing companies listed on the Tehran Stock Exchange from the beginning of 2009 to the end of 2019. The study sample consisted of 125 companies that were selected using a systematic elimination method. The results of testing the hypotheses showed that the variables of economic cycles and the interaction of economic cycles were significant on the relationship between financial constraints and the replacement of the independent auditor.

The aim of the present study is to investigate and provide a model of the impact of political connection and corporate governance on banks' performance in the financial crisis condition. In order to achieve the objectives of the research, the information of 10 banks listed on Tehran Stock Exchange, which were selected for a ten-year territory (from the beginning of 2010 to the end of 2019), was extracted and necessary statistical tests were performed on them. In order to test the research hypotheses, multivariate linear regression based on panel data and a combination of cross-sectional and temporal series has been used. Research has shown that in times of financial crisis, political communication has a positive and significant effect on return on assets and the ratio of TobinsQ in exemplary banks; negative and significant in the context of financial crises in banks Sample; and in times of financial crisis, corporate governance has a positive and significant effect on return of assets and the TobinsQ ratio of the sample banks.

Tax is one of the main legal costs that individuals and firms incur due to their income-generating activities.  According to agency theory, one of the motivations for profit management is to reduce tax liabilities and payments by minimizing the effective tax rate. The purpose of this study is to investigate the effect of tax evasion methods on the earning quality. The sample consists of 190 firms listed in Tehran Stock Exchange in the period from 2009 to 2018. Tax evasion methods in this study include tax avoidance, tax evasion and tax profit sustainability. To measure the earning quality, the income-smoothing criterion is used. Hypotheses are tested using the panel data and fixed effects statistical methods through linear regression of ordinary least squares and applying Eviews10 software. The results show that tax evasion, tax avoidance and tax profit sustainability have a significant negative effect on earnings quality and the moderating variable of governmental ownership mitigates this effect.

With the expansion of social interactions and the development of regulatory tools, stakeholders today are seen as an important and important part in strengthening corporate social responsibility practices. Social pressures, in order to increase the level of sustainable functions, affect the environmental performance of companies and cause companies to provide information to persuade social expectations in a competitive environment by relying on behavioral and specialized approaches. One of these approaches is carbon exposure strategies based on the social pressures of stakeholders. In this study, its purpose Provide a cognitive model for selecting the effectiveness carbon exposure strategy based on stakeholder social pressures at the capital market level, Efforts were made to use the participation of two groups of people in the target community at the university level and at the capital market level and based on the nature of research in the qualitative section, From two Meta-synthesis and Delphi and in the quantitative research section, use the Raffchr(chr(chr('39')39chr('39'))39chr(chr('39')39chr('39')))s analyzes. The results in the qualitative section, by examining 29 screened studies, confirmed the 15 social pressure propositions of stakeholders as analysis criteria and 3 strategic components of carbon disclosure as Ruff analysis rules. After Delphi analysis to determine the theoretical adequacy, the number of propositions they were reduced to 14 social stress statements and 3 components of carbon exposure strategies were approved. Then, at the level of analysis of Raff collection, which was based on matrix analysis and with the participation of managers in different layers of capital market companies, the results showed that out of 14 propositions, three propositions tend to be socially accepted M5; The tendency to change the social norms of the M8 and the disclosure of the normative information of the M2 becomes the most important statement in the social pressure for the use of carbon disclosure strategies by companies. It was also found that the strategy of voluntary disclosure of carbon, based on the social pressures of stakeholders, is the most important strategy in disclosing carbon functions by companies that can help develop interactions in a competitive market.

The study is to form a strategic thinking model for top managers of sports federations. In this study, there has been used the common models in form of the exploratory studies. Also, there has been used the descriptive-correlation method with the nature of descriptive/analytic researches. To design the conceptual model of the study, there has been used the documentary library studies with two-step Delphi method. During first step, 108 components were identified and then 28 components were selected. During second step, 8 components among 28 components were confirmed by experts. The statistical population was included 200 persons including managers, vice chairmen and chairwomen and secretaries of sports federations were selected based on Cochran statistical formula with 2% error rate and was doubled (160). The measurement tools were the strategic thinking questionnaire and researcher-made performance questionnaire of the sports managers with formal validity confirmed by experts and structure validity achieved by exploratory and reliability factor analysis. The strategic thinking questionnaire was 0,751 and the performances of the sports managers were 0,837 that were determined by Cronbach's alpha coefficient. The conceptual thinking components, thinking over time, system thinking, looking ahead and having perspective were with highest correlation and clever opportunism and strategic determination were with lowest correlation. The findings of the study showed that there was the significant relationship between eight components of the strategic thinking and the performance promotion of sports managers (and r =0,76).

Undoubtedly, any organizations need experienced managers to realize their main goals and missions that will help the organization to achive these goals. With the complexity of businesses and the advancement of technology, the importance of managers' training and skills has been increased. This indicates the importance of training courses for managers. In this article, we tried to investigate the effects of educational courses of the director of the school on the performance of the managers of the technical and vocational institute of Ahvaz. The statistical population of this study is directors of free technical and vocational schools in Ahvaz city. The city has 189 schools. By using the sample formula, 126 schools have been obtained. The data was collected using a researcher-made questionnaire and its content and content validity was confirmed by its experts and its reliability through Cronbach's alpha test. Data analysis was performed by SPSS software and related tests. The findings of this study showed that the curriculum of the director of the school has a significant effect on the performance of managers in general, as well as planning, controlling and supervising managers.