دکتر حسن ولیان

Transformation in any field of business is considered as an integral part of structural functions that can lead to the effectiveness of business enterprises' dealings with stakeholders. Since the accounting profession in business plays an important role in communicating with stakeholders, it seems that focusing on structural transformation creates the opportunity for companies to reflect more reliable information to financial decision makers. The purpose of this study is to expand the phenomenological approach of structural transformation paradigms in the accounting profession based on the promotion of the accounting profession legitimacy. In this study, following the approach of Husserl (1970), an attempt was made to present a phenomenological model of structural transformation paradigms in the accounting profession through five analytical steps. For this purpose, through interviews with experts and open coding, an attempt was made to determine the propositional themes of the phenomenon under investigation. Then, by forming a focus group to discuss and exchange opinions for the cognitive separation of each of the propositions in the form of a component, the Q-method checklist was used to score each of the propositions in the range of +6 to -6 and to identify paradigmatic clusters. The phenomenon under investigation should be taken. The results in the qualitative part during 16 interviews revealed the number of 388 open codes that after removing the excesses and repeating similar open codes 50 propositional themes were determined in order to determine conceptual clustering in the framework of paradigmatic phenomenology by relying on the steps of implementing Husserl's (1970) approach. The results of the study considered the formation of structural transformation in the accounting profession based on causal, intervening, contextual conditions, strategies and consequences, which can be effective in promoting the accounting profession legitimacy in the context of capital market companies

This study aims to evaluate the drivers of startup financing in capital market firms through the lens of libertarian or metaphysical strategies. The goal is to develop insights that enhance the appeal of investment in startups, ultimately fostering a more attractive environment for investors interested in this sector.

This study is exploratory, with practical applications based on the analysis and data collection methods. It employs a mixed-method approach to integrate various data for comprehensive insights. In the qualitative phase, thematic analysis and link matrix analysis were conducted, involving 14 university experts in financial management. For the quantitative phase, 50 managers from capital market firms participated through reciprocal matrices and assessments to determine the data scenarios. In this step, pairwise comparison matrices were created in the form of row " " and column " " to determine the most important drivers of financing startups at the level of capital market firms. Drawing the results of the matrix in the form of a MICMAC diagram the two basic axes for scenario planning were determined.

In the qualitative phase, the findings indicated that among 12 initial studies and 6 additional studies aimed at determining key dimensions, 8 main themes were identified as factors influencing the sustainability of startup financing drivers. These themes were also validated through the Delphi process. In the quantitative phase, the results yielded four scenarios, each accompanied by explanatory statements: the Market Leadership Matrix, the Intelligent Competition Matrix, the Territory Conquest Matrix, and the Left Behind Matrix. These scenarios serve as a foundation for selecting the most advantageous approach to startup financing from the perspective of libertarian philosophical strategies within capital market firms. As a result of the quantitative analysis, the Territory Conquest scenario emerged as the most significant context for influencing startup financing drivers. This scenario, shaped by the critical thinking strategy as a philosophical foundation rooted in entrepreneurial metaphysics, offers substantial potential for fostering the growth of startups within capital market firms in the future.

The findings of this study indicate that advanced technology in the development of startups enhances their sustainability, allowing firms to capture a greater market share in the future. Capital market firms are in the process of changing their production lines, starting new production units, supplying new products to the market, or even entering international markets. According to this matrix, they should focus on technological capabilities to attract financial providers, ensuring that firms do not encounter challenges in developing their startup businesses.

The purpose of this research is the startup accounting development field’s framework and appraisal in the context of capital market companies. This study is exploratory in terms of the type of objective, and it is considered mixed in terms of the type of data collection. In order to measure the reliability of the identified dimensions, the fuzzy Delphi process was used to examine the confirmed axes from the phase of the fuzzy Delphi analysis, based on pairwise comparison in the quantitative section through the Micmac matrix. The results of this study in the qualitative part, during 13 interviews, identified four categories, 8 components, and 41 themes of the concept and developed them in the form of a multidimensional theoretical framework. In the quantitative section, it was also determined that the effectiveness of the "G_1" educational field strengthening dimension is higher than the other examined dimensions, and this dimension was selected as the most central factor in the development of startup accounting in the context of capital market companies.

The passage of time and changing traditional management theories to focus on social and human values led to new theories such as organizational citizenship; although these changes gradually took on a more coherent form of corporate engagement as an important part of citizens in society, they initially neglected to focus on the structural form of organizational behavior, trying to identify individuals' participation and effectiveness only within the organization. The development of effective social characteristics can play a more comprehensive role in the social identity of individuals and companies in the macro. Internal auditing to improve the level of financial transparency of companies is now considered a structural requirement within companies; in addition to the specialized areas in the company, they have the social responsibility to disclose the company's actions to reflect the news and transparent information to the stakeholders as informed. Focusing on this area of internal audit responsibility is seen as a combination of specialized functions with corporate citizen responsibility procedures that can increase the sustainability of financial reporting. This study aims to evaluate the Consequences of Green Internal Audit Corporate Citizen.

The method of the present research is applied, and due to the nature of the result in the methodology based on the development approach, an attempt has been made to identify and prioritize the green consequences of the internal audit of the corporate citizen based on fuzzy analysis. This issue, due to the incoherence of the theoretical framework, can help to increase the perceptual effectiveness, both thematically and analytically, through a developmental approach in the outcome dimension. Also, in terms of data type, this research is in the category of mixed research, which seeks to describe and survey the research topic through qualitative and quantitative analysis. Regarding strategy, this research is based on mathematical models and operations research, which can be considered analytical-mathematical research. Therefore, research needs a strong argumentative basis to explain and justify the reasons. This support is provided by searching the literature and theoretical discussions of research and compiling general propositions and theorems about the phenomenon under study in this research in the qualitative part and based on Meta-synthesis. The research period is one year.

After performing the critical evaluation process, it was determined that 5 studies were excluded from the total of approved studies because they scored below 30. Then, with the identification of 8 main components as the main basis of the green consequences of the internal audit of the corporate citizen, they were selected based on the highest frequency in the approved research. The identification of 8 main components as the main principles of the green consequences of internal audit of the corporate citizen were selected based on the highest frequency in approved research. Therefore, the result in the qualitative section, according to the two Delphi rounds, confirmed all the components of the research based on the agreement coefficient and the mean. Finally, based on fuzzy analysis, it was found that disclosure of compliance with environmental requirements is the most important green consequence of the internal audit of the corporate citizen at the capital market level, which, in terms of fuzzy weight gained, has priority over other consequences.

by analyzing the result obtained, it should be stated the role of internal auditors in the corporate citizen's theory versus stakeholders is to comply with the requirements and authorities set by the upstream institutions in the capital market and financial reporting standards and adherence to it can help increase the level of environmental norms and green reporting culture in the company while increasing the level of financial reporting transparency in various fields, especially the environment. This is the first study to exemplify environmental sustainability by focusing on the internal auditing of corporate citizens. An area that, although of research importance in terms of developing theoretical literature and practical basis in reducing the financial reporting gap with an independent auditor, less research has been done on this issue and conducting this research and expanding it to the level of internal auditing profession can enhance the institutional and educational capacities on it at the international level and help to integrate the development of theoretical literature. Compliance with environmental requirements will remove any ambiguity regarding the impact of the company in increasing environmental pollution, and by strengthening the environmental infrastructure of the company, it will reduce its role in increasing climate pollution and will turn it into companies that adheres to the interests of future generations. The role of internal auditors, in line with the corporate citizen theory towards the stakeholders, is to comply with the same requirements and powers that the upstream institutions in the capital market and financial reporting standards have formulated, and adherence to it can increase the level of transparency of financial reporting in various fields, especially the environment, and improve the level. Environmental norms and a green reporting culture in the company will help.

Shadow accounting, as a parallel process with classical accounting procedures, is trying to reflect a higher level of discretionary functions of companies to give a new identity to social values. Therefore, this emerging function in accounting is a kind of normative compliance of the expected values of the stakeholders in receiving broader aspects of the performance information of the companies.

The purpose of this research is an action research of shadow accounting to functional typology of compliance with capital market companies' social values. In terms of methodology, this study has used Colaizzi's model (1978) to implement action research steps. Therefore, based on this model, first, through interviews with experts and open coding, an effort was made to identify n Effective drivers for the implementation of shadow accounting in capital market companies. Then, through the Q evaluation checklist, each statement was scored between +5 and -5, and finally, a 4-level matrix was created to create a foundation of effective drivers in the implementation of shadow accounting.

The results in the qualitative section, based on 12 interviews conducted, indicated the existence of 289 open codes, based on which 26 areas related to the implementation of shadow accounting were identified. On the other hand, it was determined in the quantitative section, that the 26 identified criteria were separated into 4 categories creating the shadow accounting typology framework of capital market companies.

The results show that the functional development of shadow accounting in the context of capital market companies creates the opportunity for companies to gain higher trust by more widely disclosing the company's functional processes in terms of respecting the rights of shareholders; environmental rights; Judicial rights and human resources rights get information from users.

The purpose of this research is providing a Micmac Analysis to Strengthen the Inertia Capability of Auditors of public section by Polar Matrix Analysis.

The research methodology is a result of developmental research, a goal of exploratory-applied research and Mix method. The statistical population of the qualitative study included 14 accounting professionals selected through theoretical sampling and from the perspective of financial statements, But in a small section 23 of the Court of Auditors.

The results showed that, in line with the concept of inertia that indicates maintaining the independence of auditors, the internal control source component as a positive driver of inertia capability should be enhanced as it strengthens the capacity of auditor behavioral and functional independence.

Conclusion, Originality and its Contribution to Knowledge:

 This study has strengthened the behavioral independence and practice of auditors in judging and its results can help to better understand the pragmatic functions of auditors of the Court of Audit.

The purpose of this study is evaluation matrix of perspective on the driving forces of legacy accounting. In this study, in terms of the methodological goal, this study is exploratory and from the perspective of the result, it is placed in the category of applied research. The participants in the qualitative part include 12 academic experts and accounting professors who have professional experience in the field of accounting and financial reporting, and in the quantitative part 22 people from managers and board members of companies with the nature of family ownership in this study as a pairwise comparison they participated. The result of this study in the qualitative part indicated the existence of 3 categories, 8 components and 39 themes as drivers of legacy accounting in family ownership, which was confirmed based on Delphi analysis. Then, by choosing 2 factors out of 8 identified components as the basis of scenario creation, 10 themes identified as sub-factors of scenario creation were examined. The result of the acquisition in a quantitative part indicates the existence of 4 scenarios with a favorable situation, which shows that the scenario of the second quarter with the metaphorical title of "Governance Hegemony" was determined to be the most effective driver in the emergence of legacy accounting in family-owned companies.

The Purpose of this study was to investigate the hegemonic effect of audit partner power on the symptoms of auditors' psychodynamic disorder. The present study is applied in terms of its purpose and developmental in terms of results. Also in terms of data type, it is in the category of mixed methods. Therefore, in the qualitative part, meta-synthesis and Delphi analysis were used, and in the quantitative part, partial least squares analysis was used. The statistical population of the research in the qualitative section was 12 specialists in accounting and financial management at the university level and in part, there were 195 independent auditors working for private auditing firms in Iran. In order to collect information to test the research hypothesis, questionnaires from the qualitative analysis stage were used and to analyze and test the research hypotheses were based on the partial least squares (PLS) method. The results showed that the hegemony of the audit partner's power has a positive and significant effect on the stimulation of psychodynamic disorders in auditors. The results show that the dominance of the auditing firm based on authoritarian behaviors due to the reduction of auditors' freedom of action, causes them gradual frustration and this issue while increasing stress and work pressure on them, increases the risk of symptoms of psychodynamic disorder. This is the first case study to focus on assessing the hegemonic effect of the audit partner's power on the symptoms of auditors' psychodynamic disorder. Although the field is of research importance in terms of developing theoretical literature and practical basis in reducing the gap of audit expectations, but less, audit research has addressed this issue. And conducting this research and developing it at the professional level of this field can enhance the institutional and educational capacities on it at the international level and help to create the integration of the development of theoretical literature.

The purpose of this study is to identify the drivers of creative accounting as a factor in distorting financial statements based on the rapid-miner clustering technique to implement the Hartigan-Wong algorithm. In other words, in this study, by determining similar research, the research texts were screened through a set of artificial intelligence processes in the Hartigan-Wong algorithm. In terms of methodology, this study can be placed in the category of mixed research, which first identified the dimensions by reviewing the content and then determined the most effectively identified dimension through a fuzzy process. The statistical population of this study in the qualitative part was research related to the subject under study between 2022 and 2018, and in the quantitative part, 26 financial managers of capital market companies who had specialized knowledge and experience participated. In this study, Rapidminer and MATLAB software were used in qualitative and quantitative sections based on coding and software commands. The results of the study in the quantitative part indicate the determination of 21 propositional themes as drivers or underlying causes of creative accounting. In the quantitative part, according to the fuzzy analysis and determining the final weight of each of the propositional themes, it was determined that family ownership is the basis of the company structure with the symbol "Y17" as the most effective propositional theme of creativity accounting, which can improve the functions of capital market companies. Leads to a higher probability of distortion. The result obtained is the statement that the structure of family-owned companies, in the capital market, can be considered a more effective factor for the emergence of creative accounting because these companies usually face fewer regulatory restrictions in the selection of board members and the appointment of the CEO. This issue is likely to weaken the functions of corporate governance regarding the protection of the interests of minority shareholders

The purpose of this research is Interpretive Auditors Psychodynamic Disorder Approach Model based on Power Transition Auditor Partner by Analysis Interpretive Ranking Process (IRP).
In terms of results, this research is part of developmental research and in terms of data type, it is part of combined research, because in the qualitative part through theoretical screening that based on the Meta-synthesis analysis method, this study seeks to identify the components of psychodynamic disturbance in auditors and the themes of dominance of the audit partner and Then, in a quantitative part, by analyzing the polar matrix based on the multi-criteria decision-making method, examine the pattern of determining the most important causes of psychodynamic disorder in auditors. The target population in the qualitative section was 12 specialists and experts in accounting and financial management at the university level and the target population in the quantitative section were 18 auditors with work experience and technical and specialized knowledge level who were selected based on homogeneous and purposeful sampling.
The results of the research in the qualitative part indicate the existence of 5 underlying components of psychodynamic disorder in auditors and 6 themes of dominance layers of audit partner power.
The results showed that the most important domination of the audit partner was the dominance of the authoritarian behavior of the audit partner, which stimulates motivational factors in reinforcing psychodynamic disorder. In fact, the results show that auditors gradually lose their job motivation due to the pressures they face in their work environment, such as the dominance of the auditor partner's authoritarian behavior, and this causes a kind of mental disorder. Create dynamics or psychodynamics for auditors, and this will affect their qualitative functions in the field of decision-making and professional judgments.

With changes in capital markets over the past few years, derivative financial instruments are referred to as a set of contracts whose value is based on assets and can help control risk and higher returns in investor decisions. corporate citizen internal auditing is an optional activity and beyond what is expected of a business's internal controls, and can develop a more dynamic form of corporate-stakeholder communication by developing performance feedback through financial reporting. This view tends to provide a concept of corporate citizen internal auditing that looks at humanitarian activities as a corporate governance strategy and by creating a sustainable society, a healthy environment and transparent political environment, it can pave the way for the profitable activities of the company and while protecting the interests of external stakeholders, while ensuring the interests of internal stakeholders of companiesThe purpose of this research is estimate the limitations of using derivative financial instruments in the Iranian capital market. 

This research is mixed in terms of data collection methodology, because the lack of a theoretical framework of the limitations of financial instruments has led to the use of these instruments, at least at the level of the Iranian capital market is not fully integrated. Therefore, first, through the process of Meta synthesis and Delphi as the basis of analysis in the qualitative part, an attempt was made to determine the dimensions of the limitations of using derivative financial instruments and then its reliability was examined to determine the theoretical consensus. It has been used in the quantitative part of the research from the TODIM Fuzzy Inference. Because the purpose of this section was to determine the most important limitation of the integration of the use of derivative financial instruments in the Iranian capital market. In this research, in the qualitative part, 15 accounting experts at the university level and in the quantitative part, 25 capital market experts; Experts in financial reporting and the issuer supervision department of the Stock Exchange Organization participated as a statistical population. 

The results of the qualitative research through content screening of 11 studies indicate the selection of 7 dimensions of restrictions on the use of derivative financial instruments, which were confirmed in two rounds of Delphi analysis, the theoretical limit of these dimensions. The results in the quantitative part of the research based on the TODIM Fuzzy Inference matrix and determining the final weight of each research criterion indicate the selection of Lack of Financial Statement Comparability (A2) as the most important constraint on the integrity of the use of derivative financial instruments in the Iranian capital market. The presence of these trainings at the level of internal auditors helps to have more accurate monitoring of the nature of the environment in the operational cycle. And based on its disclosure as part of the Company's optional information, to reflect to stakeholders that the Company is acting responsibly towards social expectations. This initial stimulus within the company's structures makes the company's performance on waste recycling from production and details of environmental risk more disclosed. On the other hand, disclosing the details of environmental risks, as part of the implementation of the corporate citizen approach by internal auditors, can reduce the cost of poor selection by increasing the quality of information. In this situation, by reducing the problem of undesirable selection and information asymmetry, the efficiency of investment also increases, and it will be expected that increasing the quality of disclosure of details of environmental risks, by resolving agency problems, will minimize the opportunity for managers to choose investment projects, and this will contribute to environmental sustainability.

The result reflects the fact that comparability as one of the indicators of information quality in the use of these tools can have benefits such as reducing the cost of information processing and it is through this mechanism that the level of fair valuations on corporate assets can help increase the integrity of the use of derivative financial instruments. Based on the results obtained, environmental policymakers as the upstream institutions of capital market companies are advised to inject the necessary material and spiritual incentives to increase the observance of social values in companies so that beyond the legal areas, companies as citizens of this society are more committed, act on the environment and social expectations in this regard. For example, the development of green space culture in companies by planting trees or reducing carbon in the production of their products can be considered an important part of the implementation of corporate citizen policies in the community along with material incentives. On the other hand, companies in their monitoring structures along with Environmental training can promote a culture of environmental sustainability and performance norms in this regard. For example, the development of green space culture in companies by planting trees or reducing carbon in the production of their products can be considered an important part of the implementation of corporate citizen policies in the community along with material incentives.

The purpose of this study is phenomenological process of shadow accounting in the context of petrochemical companies. The methodology of this study is mixed so that in the qualitative part through the process of interpretative phenomenology, the study seeks to identify the emerging themes and clusters of shadow accounting in the context of petrochemical companies and in the quantitative part through the positioning of companies in this industry on the matrix. Strategic reference points seek to explain the clusters and emerging themes of this concept in reality. Participants aligned with the phenomenological process are experienced people who have had a proportionate coexistence in terms of career records with professional accounting functions. The results in the qualitative part during 12 interviews indicated the existence of 4 themes and 26 clusters, and by removing 6 clusters in the validation stage, a total of 20 clusters in 4 themes were entered into the matrix of strategic reference points. The results in the quantitative section showed that, from the total of 17 companies investigated in the petrochemical industry, the highest theme is the observance of the rights of the beneficiaries in the shadow accounting functions, the most important clusters of which are carbon disclosure and other implicit emissions; Disclosure of investments in renewable energy; Life cycle assessment of products and estimation of environmental costs.

Empowerment and equality are two appropriate words in human resource development functions that can plan the field of job promotion in a coherent and purposeful way. But one of the dominant features in developing countries is gender inequality, which has become a dominant feature in countries in these countries and has been considered as a factor to reduce individual growth and improve the level of skill, behavioral and social capabilities. The purpose of this study is to present a Dacum model based on the triple-strength empowerment approach of women working in the field of internal audit in companies operating across the capital market. This is a goal-oriented, descriptive-applied developmental research, and a combination of data types. In the qualitative section, three-dimensional empowerment indicators of women working in the field of internal audit were identified based on the Dacum model approach with the participation of 15 research experts, using cross-sectional and Delphi analyses. A comprehensive interpretive-structural analysis was performed with the participation of 20 women as internal auditors of companies listed on the Tehran Stock Exchange. The purpose of this analysis was to prioritize the spectrum of the most influential indices of empowerment of female auditors in educational planning to the least effective ones in the form of research model and to examine the relationships between them based on matrix comparisons. According to the results, 17 indices reached theoretical adequacy during the two stages of Delphi analysis out of the initial 19 indices in cross-mix analysis.

Changes in any field of science will lead to greater dynamics of the functions of that field. Accounting, as one of the areas based on social processes, is no exception to these changes and in order to promote interaction with the needs of stakeholders one can expect the achievement of an integrated and interactive perception between the pillars of the accounting profession with social dimensions due to such changes. Dialogic Accounting as changes resulting from perceptual and social contexts can have pervasive values such as the positive consequences of green accounting from a social and competitive point of view. The Purpose of this research is developing a Dialogic Accounting Model in the Green Accounting Consequences of Capital Market Companies. In this research, which considered methodologically in terms of the nature of the problem and the purpose of the research, the method of data collection was survey-correlation and the research tool was a questionnaire. The statistical population in this study is the managers of the accounting department as a subset of the financial and administrative deputy of the top 50 companies of the Tehran Stock Exchange in 2020-2021. Considering that accounting managers in capital market companies with titles such as Chief Stock Officer or Chief Accountant are in the organizational chart of capital market companies, a total of 96 people participated in this section, which according to this statistical population, which was less than 100 The census criterion was used to select the research participants. Partial least squares analysis (PLS) also used to fit the model. The results showed that Dialogic Accounting has an impact on the Green Accounting Consequences of capital market companies. The results show the development of the Dialogic Accounting Model as a basis of the system in the social context and by transferring the level of capital market expectations as the input of the system and its combination with accounting knowledge occurs as a system process, it can lead to green accounting consequences as a system output.

With the change in society's approach and the development of capital markets, today, accounting information systems play a vital role in the information circulation of companies in the development of stakeholders' decisions because many economic decisions are made based on the information obtained from these systems, which form a major share of securities exchanges. Integrated reporting as a new basis for improving the quality of financial reporting, taking into account the latest developments in this field, creates this opportunity. In addition to disclosing quality information, to fill information gaps by providing integrated information about all value-creating activities in the company. Today, reporting is not just for information, but with the expansion of management and business concepts; companies look to all stakeholders and significant changes in business methods, capital generation and the field of interaction with stakeholders to meet this need; turning to integrated reporting as a basis for developing stakeholder engagement values can be very important and effective. However, the lack of coordination and balance between the structure and systems, such as the financial reporting system, means that the functions of the integrated reporting method cannot create comprehensive value. This research aims to develop Autopoietic Theory on the effect of corporate structure's content dimensions on developing an integrated reporting financial paradigm.

The present research is considered applied research from the result approach and is classified as descriptive/correlational research in terms of purpose. Because it studies the data related to a period 2019-2020, based on the method of cross-sectional data analysis, based on path analysis and the structural modeling framework of Partial Least Squares (PLS), data related to the reporting integration variable were extracted through the company information disclosure scorecard based on financial statement reports and data related to content dimensions were collected by sending a questionnaire to the managers of the surveyed companies.

Based on the results, it was determined that the highest average amount is related to the component of the technology dimension in the dimensions of the content dimensions of the companies' structure, which indicates the level of influence of technology in the content fit of capital market companies, which suggests the need for advanced knowledge in competitive market conditions. Also, the mean and median of integrity reporting are 0.58 and 1.00, respectively. On the other hand, it was found that the highest standard deviation is related to the variable of the environmental dimension of content dimensions, which indicates the level of variability of the external environment of companies in their decision-making functions. This result shows how much the participants' opinions regarding the environmental dimension are scattered on the Likert spectrum. Also, the results showed that the content dimensions have a positive and significant effect on developing the reporting integrity paradigm.

Based on the hypothesis test of the research, it was determined that, based on the expansion of the autopoiesis theory, which expresses the level of alignment of the structure with the system, the content dimensions as the structural basis of a company could increase the positive effect in the reporting integration paradigm. This result is indicative of this theoretical issue in the formation of the theory of autopoiesis that companies that adapt the system based on circular causality, that is, external changes based on social expectations and values, have institutionalized external challenges in themselves, and this issue It increases the resulting values for the beneficiaries. Because the company, based on the principle of commitment to disclosure and integrated reporting, strives to achieve consistent content features such as strategies and technologies, create company size and cultural dimensions with information requirements to strengthen inclusive values in this sector. Values that are more based on effective functions of information for stakeholders. On the other hand, in the analysis of this result, it is essential to mention that the autopathic structure of companies helps a system such as financial reporting so that the level of interaction of the stakeholders based on information values takes a more coherent form and the link between the company's functions and the consequences resulting from these functions because Creating inclusive values for the stakeholders should be balanced. Therefore, the interpretation of autopsies helps the integrity reporting system to create stability. The company commits to allowing the system to meet the stakeholders' needs in the dimension of financial decisions based on reporting integrity. This result showed that based on the development of the utopia theory, which expresses the level of alignment of the structure with the system, the content dimension as a structural basis of a company could increase the positive effect on the reporting integration paradigm.

With the growth and development of theoretical approaches in the areas of organizational behavior, the importance of individual participation and collaboration within organizational structures to enhance effective performance levels has been increasing day by day. Whereas recognition of reducing axes in organization such as organizational silence has been one of the most important researches of recent years. This research seeks to provide a model for enhancing internal auditors' organizational silence by conceptual and theoretical understanding of organizational silence and to understand the functional and behavioral nature of internal auditors that are somehow conflicting with job type and standards. The purpose of this research is classified into developmental research and from the viewpoint of result in descriptive-applied research. As well as the type of data, the research is mixed. As in the qualitative part with the participation of 4 research experts and using analytics Meta-synthesis And Delphi identified the components and indicators that reinforced internal auditors' organizational silence then based on comprehensive interpretive / structural analysis with the participation of four internal auditors of Tehran Stock Exchange companies, it was attempted to prioritize the range of the most influential indicators of internal auditors' silence to the least effective ones in the research model and their relationships are examined on the basis of matrix comparisons. The results showed that, among 19 primary indicator in the analysis of meta-synthesis-15 index in two stages of Delphi adequately comments were based on interpretive/structure analysis was found, the index proportionate to perceived professional internal audit by the auditor as an indicator of Individual and role conflict between standards were identified by defining the internal auditor's job position as an indicator of structural factors as the most influential causes of internal auditors' silence.