میترا خواجه حسنی

The present study was conducted with the aim of developing a model of court accounting techniques to predict and reduce the risk of reporting and the risk of fraud in the public sector of Iran. The information needed for the research was collected from among the experts of court accountants present in the public sector with management positions. Their opinions were collected through interviews and an interpretive structural modeling questionnaire for the qualitative approach and the use of a researcher-made questionnaire for distribution in the community and the research sample and the use of structural equation modeling for the quantitative approach. In this research, using interpretive structural modeling, a comprehensive model for court accounting techniques was designed to predict and reduce reporting risk and fraud risk in the public sector. Then, based on the obtained model, the relationships of the variables in the model were tested again using structural equation modeling. In the structural equation modeling section, it was shown at the 95% confidence level that court accounting techniques have a positive and significant effect on reporting risk and fraud risk in the public sector.Keywords: accounting model, court accounting, reporting risk, fraud risk

The current research was conducted with the aim of developing a model of court accounting techniques to predict and reduce technological risk and legal risk in the public sector of Iran. The information needed for the research from among the experts of court accountants present in the public sector with managerial positions and obtaining their opinions through interviews and the Interpretive Structural Modeling (ISM) questionnaire for a qualitative approach and the use of a researcher-made questionnaire for distribution in the community and a sample of research and the use of modeling Structural equations (SEM) were collected for the quantitative approach. In this research, using Interpretive Structural Modeling (ISM), a comprehensive model for forensic accounting techniques was designed to predict the reduction of technological risk and legal risk in the public sector. Then, based on the obtained model, the relationships of the variables in the model were tested again using Structural Equation Modeling (SEM). In the modeling section of structural equations, it was shown at the 95% confidence level that forensic accounting techniques have a positive and significant effect on technological risk and legal accounting risk in the public sector.

The purpose of this study is to investigate the relationship between corporate social responsibility stakeholder theory and financial performance, of companies admitted to the Tehran Stock Exchange. Data and data collection was done in was done by library studies. With the formation of the issue of ownership from management and the emergence of conflicts of interest between owners and managers، evaluating the performance of companies and managers became topics of interest to various groups such as creditor's، government and even managers. in this regard، several studies have examined the factors affecting the theory of stakeholders and social responsibility and financial performance of companies because stakeholders and corporate social responsibility may have a favorable effect on the financial performance of companies in the long run. therefore the results show that there is a positive and significant relationship between stakeholder theory ،corporate social responsibility and financial performance.

Professional ethics is one of the new branches of ethics that tries to answer various professional ethical issues. The principles of professional ethics have high burdens and values, the observance of which plays a role in organizations and social norms. Also, observing professional ethics increases the ability of organizations in business by creating an organizational commitment of responsibility and reduces the costs of society and the organization. Therefore, the purpose of this study is to investigate the relationship between professional ethics and organizational responsibility and commitment of employees. The research method is applied in terms of purpose and descriptive-correlational research. The statistical population includes 40 employees of Apadana Negin Qeshm Company who due to the limited number of the population, the entire statistical population was selected as the final sample of the study. The data collection tool is a questionnaire and the method of data analysis is through Pearson correlation test. The findings of our study show that the observance of professional ethics, respect for others, empathy with others and respect for values and Social norms have a significant relationship with organizational commitment. But the component of responsibility has no significant relationship with organizational commitment.