نرگس صبوری

This study aims to determine the effect of professional commitment, ethical commitment, internal locus of control and emotional intelligence on the ability to detect fraud through audit quality reducing behaviors. The research method is descriptive-survey and applied research type, and the research data was collected cross-sectionally in the first half of 1403, through a standard questionnaire distributed among the sample members and collected in a certain period of time. The statistical population includes large companies in the south of Iran, and the statistical sample of the research includes internal auditors active in these companies in the number of 127 people using Morgan's table. In order to determine the validity of the questionnaires, divergent and convergent validity were used, and in order to determine the reliability, Cronbach's alpha coefficient and composite reliability were used. In order to review and analyze the data, appropriate statistical methods were used at two descriptive levels (frequency tables, graphs, mean, standard deviation, etc.) and inferential (path analysis using the partial least squares method, structural equation modeling). . The results of the research indicate that professional commitment, ethical commitment, source of internal control and emotional intelligence have a significant effect on the ability to detect fraud through behaviors that reduce audit quality in companies in the South Pars region. Therefore, the existence of components such as professional commitment, commitment to ethics, source of internal control and emotional intelligence can reduce the behaviors that reduce audit quality and minimize the concerns related to fraud recognition.

Today, in most companies, special attention is paid to human resources, so that people, as one of the active forces in determining the company's goals, can be creative and innovative and can direct the company's goals in other directions that benefit the company, and in this Rasta also gets help from the financial knowledge of managers. Human resource management is one of the topics that are invested in and it makes it affect the decisions of the company and plays a role in the final performance of the company in consideration of other required processes; Therefore, this study was conducted with the aim of determining the effect of human resource management on organizational innovation with the moderating role of managers' financial knowledge. The research method is descriptive-survey and applied, and qualitative variables are used which are quantified by coding. The research data was collected cross-sectionally and in the first half of 2024, through a questionnaire distributed among the sample members and in a certain period of time. The statistical population includes different companies in the south of Iran and the statistical sample includes all managers active in the company in the number of 118 people selected using the Morgan table method. The results of the research indicate that human resource management has a positive and significant effect on organizational innovation in different companies in southern Iran with the moderating role of managers' financial knowledge. Therefore, the use of these hypotheses can be effective in the decisions of the managers and shareholders of the company regarding the long-term goals of the company, creating competition between similar companies, customer satisfaction and attraction, etc. and also increase the activity of the companies.

The purpose of this study is to determine the relationship between the innovative dimensions of comprehensive quality management and the reduction of banking risk according to macroeconomic indicators. The research method was descriptive-survey and of an applied type, and the research data was collected in a cross-sectional manner in the second half of 1402, through a questionnaire that was replicated among the sample members and in a certain period of time, and the validity was in the form of face validity and reliability of the data with The use of Cronbach's alpha test and its regression analysis were discussed. In this regard, the statistical population of the commercial banks of Fars province is 270 people, and the statistical sample includes 155 people from all the employees and supervisors in these banks, who were selected using Morgan's table. The results of the research indicate that there is a significant relationship between the innovative dimensions of comprehensive quality management and the reduction of banking risk according to macroeconomic indicators. Therefore, employee training, soft skills and management training hours can have an effect on reducing banking risk.

According to the study of Zhang and his colleagues in 2022, company managers are trying to attract more investors to the company and make them show the desire to the company, which is possible with reed and timely sale of shares; For this reason, there is a possibility that the time of entering the stock market is important for them; Therefore, the purpose of the research is to investigate the relationship between the time of entry into the stock market and the effect of the desire of small investors (case study: companies admitted to the Tehran Stock Exchange). To analyze the statistical data, the panel data method was used using fixed effects; And in the analysis section, descriptive statistics and inferential statistics were performed and data analysis was done using Eviews version 13 software. The statistical population and its data, the companies admitted to the Tehran Stock Exchange, which are considered for 5 years from 2016 to 2021; The statistical sample was also 124 companies selected by elimination method. The research method used in this research is descriptive-analytical and the historical data was collected and classified by referring to the statements and financial reports of the companies using Rahavard Novin software. According to the analysis of the results, the main hypothesis was confirmed and it was found that there is a positive and significant relationship between the time of entry into the stock market and the effect of the desire of retail investors in the companies listed on the Tehran Stock Exchange, so that in this research for The time of entering the stock market four indicators such as market returns, investor sentiments, market fluctuations, uncertainty of economic policy were considered and it showed that it has a tendency effect with investment by retail investors.

According to Maria et al.'s study in 2023, companies can lead to performance improvement due to the monitoring policy by auditors, but reputation risk may prevent this work or create effects on performance improvement that are among the variables of this It is considered research; Therefore, this study has tried to examine the above issue and answer the question whether there is a significant relationship between reputation risk (environmental, social, governance) and financial performance with regard to regulatory dynamics or not (Maria and colleagues, 2023). The purpose of this study is to examine the relationship between reputation risk (environmental, social, governance) and financial performance with regard to the regulatory dynamics of companies admitted to the Tehran Stock Exchange. The research method used is a descriptive-analytical method, and historical research data was collected and classified by referring to financial statements and reports of companies listed on the Tehran Stock Exchange. The panel data method was used to analyze the statistical data; And in the analysis section, descriptive and inferential statistics and various related tests were performed and data analysis was done using Eviews version 13 software. In order to analyze the hypotheses of the research, the statistical population was selected from 2016 to 2021 for 6 years and included the companies accepted in the Tehran Stock Exchange. The results of the analysis showed that there is a positive and significant relationship between the risk of reputation (environmental, social, governance) and financial performance according to the regulatory dynamics of companies admitted to the Tehran Stock Exchange; Therefore, company managers should pay attention to the risk of reputation and regulatory dynamics in order to increase the return on assets and the return on equity of companies.

According to Fan and Zhou's study in 2022, some company managers are of the opinion that Confucianism can have an effect on the risk of falling stocks; But there is a possibility that whether Confucianism reduces the risk of falling stocks or increases it; In this regard, there may be other factors that can have an effective role on the relationship or effect between them. In order to analyze the hypotheses of the research, the statistical population was selected from the years 2016 to 2021 and for 6 years and included listed companies, the statistical sample was selected using the elimination method and the number of 109 companies. The research method used is a descriptive-analytical method and historical research data was collected and classified by referring to the financial statements and reports of the companies admitted to the Tehran Stock Exchange. The panel data method was used to analyze the statistical data; And in the analysis section, descriptive and inferential statistics and various related tests were performed and data analysis was done using Eviews version 9 software. According to the analysis of the regression model, the research findings show that there is a negative and inverse relationship between the Confucianism of the auditing firm and the risk of falling stock prices of companies listed on the Tehran Stock Exchange; Therefore, company managers should pay attention to Confucianism indicators such as ethical principles, modern politics, and religious issues in order to reduce the risk of falling stock prices.

In order to improve the qualitative features of providing financial reporting information, such as comparability and comprehensibility, companies seek help from auditors. To be or not In order to analyze the hypotheses of the research, the statistical population was selected from 2016 to 2021 and for 6 years and included listed companies, and the statistical sample was selected using the elimination method and numbered 115 companies. The research method used is a descriptive-analytical method, and historical research data was collected and classified by referring to financial statements and reports of companies listed on the Tehran Stock Exchange. The panel data method was used to analyze the statistical data; And in the analysis section, descriptive and inferential statistics and various related tests were performed and data analysis was done using Eviews version 9 software. According to the analysis of the regression model, the research findings show that there is a negative and significant relationship between the workload of audit institutions and the qualitative characteristics of financial reporting information provided by companies listed in the Tehran Stock Exchange, so that in this research, based on the t-statistics, the effectiveness of special hypotheses is determined. Auditors' busyness has a negative and opposite effect on two indicators of quality characteristics of providing financial reporting information, such as comparability and comprehensibility

According to a study by Hong et al. In 2021, companies are trying to change the managerial behavior of managers and improve their behavior, pay attention to the uncertainty of economic policy; Because it is likely that this indicator can play a role in changing managerial behavior; But internal and external risk as mediating variables can also highlight the role of independent and dependent variables; Therefore, this study tries to examine the above hypothesis. The aim of this study was to determine the effect of economic policy uncertainty on the change of managers' managerial behavior with respect to the mediating variable of internal and external risk in companies listed on the Tehran Stock Exchange. To analyze the research hypotheses, the statistical population was selected from 2016 to 2020 for 5 years and included listed companies. The statistical sample was selected by elimination method and 101 companies were selected. The research method used is descriptive-analytical method and historical research data were collected and classified by referring to the financial statements and financial reports of companies listed on the Tehran Stock Exchange. Data panel data method was used to analyze statistical data; In the analysis of descriptive statistics, inferential statistics and various related tests were performed and data analysis was performed using Eviews software version 9. According to the regression model analysis, the research findings show that the main hypothesis has been confirmed and it was found that the uncertainty of economic policy on the change of management behavior of managers due to the mediating variable of internal and external risk in companies listed on the Tehran Stock Exchange. has it; Therefore, in order to strengthen the behavior of executives in making decisions, corporate managers should pay attention to two components of internal and external risk (corporate and strategic risk) in order to be able to manage the uncertainty of economic policy; This research is in line with the study of Hong et al. In 2021.

To improve their operations, companies try to use experienced managers who have a reputation and work in the audit committee; Tax avoidance is an issue that has come to the attention of corporate executives; According to the article by Latin Van et al., The role of experienced, well-known and active managers in the audit committee can be seen in tax evasion. The aim of this study was to determine the role of experienced foreign managers (known and active in the audit committee) on tax evasion of companies listed on the Tehran Stock Exchange. In order to analyze the research hypotheses, the statistical population was selected from 2015 to 2020 for 6 years and included listed companies. The statistical sample was selected by elimination method and 124 companies were selected. The research method used is descriptive-analytical and the research data were collected and classified by referring to the financial statements and financial reports of companies listed on the Tehran Stock Exchange. Data panel data method was used to analyze statistical data; In the analysis of descriptive statistics, inferential statistics and various related tests were performed and data analysis was performed using Eviews software version 9. According to the analysis of the regression model, the research findings show that the main hypothesis has been confirmed and it was found that experienced foreign managers (with reputation and active in the audit committee) have an effective role in tax evasion of companies listed on the Tehran Stock Exchange. In this study, based on t-statistic, the effect of the independent variable on the dependent variable is inverse and negative and is in line with the research of Van et al. In 2020.

Studies by previous researchers have shown that they have examined capital structure, economic policy uncertainty, and company characteristics separately, but so far no researcher has considered the role of economic policy uncertainty and company characteristics simultaneously on the structure. Capital has not been measured. The aim of this study was to determine the common effects of economic policy uncertainty and company characteristics on the capital structure of companies listed on the Tehran Stock Exchange. In order to analyze the research hypotheses, the statistical population was selected from 2016 to 2020 for 5 years and included stock companies. The statistical sample was selected by elimination method and 90 companies were selected. The research method used is descriptive-analytical method and research data were collected and classified by referring to the financial statements and financial reports of companies listed on the Tehran Stock Exchange. Data panel data method was used to analyze statistical data; In the analysis of descriptive statistics, inferential statistics and various related tests were performed and data analysis was performed using Eviews software version 9. According to the analysis of the regression model, the research findings show that the main hypothesis has been confirmed and it was found that the uncertainty of economic policy and company characteristics have a common and significant effect on the capital structure of companies listed on the Tehran Stock Exchange. The results showed that the uncertainty of economic policy has a direct and positive effect on financial leverage and capital structure, but the characteristics of the company have a negative and negative effect on financial leverage and capital structure. In other words, the uncertainty of economic policy by 10.79 increases the capital structure and characteristics of the company by 5.20, leading to a decrease, which is in line with Xiao and Qiu research in 2021.

According to research by Jiadong et al. In 2021; to improve their performance, companies must pay attention to financial flexibility so that they can strengthen the company's performance based on it. On the other hand, tangible assets can help them in this regard. The purpose of this study is to determine and investigate the role of financial flexibility in sustainable development on company performance during the crisis of Quid 19 disease with respect to tangible assets (Case study: companies listed on the Tehran Stock Exchange).

In order to analyze the research hypotheses, the statistical population was selected from 2013 to 2020 for 8 years and included stock companies. The statistical sample was selected by elimination method and 101 companies were selected. The research method used is descriptive-analytical method and research data were collected and classified by referring to the financial statements and financial reports of companies listed on the Tehran Stock Exchange. Data panel data method was used to analyze statistical data; in the analysis of descriptive statistics, inferential statistics and various related tests were performed and data analysis was performed using Eviews software version 9.

Findings show that the main hypothesis was confirmed and it was found that financial flexibility in sustainable development on the performance of the company during the crisis of Quid 19 due to the tangible assets of companies listed on the Tehran Stock Exchange a positive and significant role has it.

Therefore, the results indicate that company managers should pay attention to financial and cash flexibility and debt flexibility in order to increase the company's performance during the Covid 19 disease crisis, thereby strengthening the company's ability and preventing the company's losses.

According to research by Michael et al. In 2021; Depending on the activities of companies, corruption may occur; therefore, the researcher seeks to be able to assess the management role of the audit committee. With their responsibilities, the audit committee can monitor corruption or, by identifying them, appoint managers to be responsible. The purpose of selecting and conducting this issue is to determine the role of the management of the audit committee with four competencies in monitoring and financial corruption of companies listed on the Tehran Stock Exchange.

To analyze the research hypotheses, the statistical population was selected from 2013 to 2020 for 8 years and included listed companies. The statistical sample was selected by elimination method and 69 companies were selected. The research method used is descriptive-analytical method and research data were collected and classified by referring to the financial statements and financial reports of companies listed on the Tehran Stock Exchange. Data panel data method was used to analyze statistical data; In the analysis of descriptive statistics, inferential statistics and various related tests were performed and data analysis was performed using Eviews software version 9.

According to the analysis of the regression model, the main hypothesis was confirmed and it was found that the management of the audit committee with four competencies has an effective role in monitoring and financial corruption of companies listed on the Tehran Stock Exchange.

Therefore, the results indicate that based on t-statistics, the effectiveness of all four specific hypotheses on the supervision and financial corruption of the company in the indicators of independence, managerial experience, capacity and stock ownership, financial expertise of audit committee managers, respectively The year 2021 is in line.