فروغ حیرانی

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

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

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

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

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

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

The main purpose of this paper is to evaluate the impact of professional-oriented, Machiavellianism, and overconfidence personality of auditors on their judgment to resolve the conflict between the auditor and management. The statistical population of this research was 550 professional auditors and accountants who were employed in the audit profession according to the website of the audit organization. Then, 225 samples were determined using Morgan table. In this research, confirmatory factor analysis and PLS modeling techniques is used to verify the relationship between variables and factors. Also, the mediating role of the professional judgment variable has been studied using the Sobel test. The results showed that the professionalism of auditors is effective on the professional judgment. Results also showed that the professional judgment is effective on the conflict between the auditor and management. But, professionalism does not have an impact on it and professional judgment has a moderator role in the effectiveness of professionalism on the conflict between the auditor and management. The results showed that the overconfidence of auditors and also, their Machiavellianism personality are effective on the professional judgment. Results also showed that professional judgment is effective on the conflict between the auditor and management and also, the overconfidence has a significant impact on it and professional judgment has a moderator role in the effectiveness of overconfidence and Machiavellianism personality on the conflict between the auditor and management.