محمد حامد خانمحمدی

The aim of the current research was to determine the effect of spiritual intelligence on the relationship between internal auditors' narcissism and their tendency to report wrongdoing and to formulate a pattern based on a structural model. This research is a descriptive-correlational method. The statistical population includes internal auditors and people who have work experience in the field of internal audit. For this purpose, the list of the audit committee of stock exchange companies includes 1787 people who have a history of membership in the internal audit committee of the accepted company and registered with the Stock Exchange Organization. They had securities and it was sent to all internal auditors of listed companies, Cochran's formula was used to determine the sample size and the number of sample size was 244 people. The tools used include questionnaires and scenarios. Questionnaire was used to measure narcissism and scenario was used to measure wrongdoing reporting. This scenario is based on the questionnaire designed by Taylor and Curtis (2010). After collecting data, the hypotheses were tested using SmartPLS software. The results showed that for both hypotheses, spiritual intelligence as a mediating variable had an effect on the relationship between the dependent variable, i.e., the report of wrongdoing, and the independent variables, i.e., narcissism. It is recommended to formulate the principles of increasing spiritual intelligence and policy in recruiting auditors and improving the control system that will cause auditors to warn and increase the credibility of the profession.

This study aims to use two ant colony algorithm and particle swarm algorithm to predict earning management and determine which algorithm has more explanatory power.To achieve the research goal, 163 companies have been selected by systematic elimination method in the period 2013-2019. The data are panel and thirteen variables have been considered to examine the models. Finally, eight variables have been identified as effective and tests have been performed using Python software. The results show that earnings management can be predicted with more than 97% accuracy by both algorithms, but the ability to predict the particle swarm model in accrual earnings management is higher, however ant colony algorithm has more power in predicting real earnings management.

This research aims to design a conceptual model for the effect of Covid-19 on the performance of independent auditors in Iran. The current quantitative-qualitative research was conducted using the approach based on the foundation's data theory. The statistical population included experts and experts in the field of auditing, partners of auditing institutions and managers of the Iranian Certified Public Accountants Association, and a total of seventeen people were selected as participants in the research using a purposive sampling approach. The data was collected by an in-depth interview with the general guidance method and in semi-structured form and snowball technique. Finally, the questionnaire obtained through the interview, which included 30 concepts from 220 sections, was subjected to quantitative analysis using 50 samples from 1398 to 1400, and finally, the qualitative data were analyzed using SMART PLS software. The paradigm model has been explained.The results show that some factors such as causal factors, intervenors, context finders, implementation strategies and finally, the consequences of covid-19 have affected independent auditors' performance and have impacted the auditing profession.Since this research was carried out in the emerging and competitive financial market with Iran's economic embargo and many countries were unwilling to provide vaccines to Iran, it was possible to provide useful information in this context for the readers and it led to an increase in the knowledge of auditors' performance.

The purpose of this research is to study the explanation of the credit rating pattern in companies accepted in the investment industry of Tehran Stock Exchange. For this purpose, relevant information was extracted from the financial statements of the companies listed on the stock exchange. The research period was considered from 1390 to 1400. For statistical analysis, regression estimation with panel data was used. The results of the first hypothesis test of the research show that the variables of presence in foreign exchange industries, ratio of operating cash flow to debt, ratio of operating profit to interest expense, company size, financial leverage, current ratio, cash ratio have a significant effect on credit rating. have.

The relationship between corporate social responsibility disclosure and stock price risk is complex due to regulatory effects, indirect effects, and uncertain effects of some intervening factors. The purpose of this research is to investigate the relationship between social responsibility disclosure and stock price risk, considering the role of the company's performance moderator. The information required for this study is taken from the financial statements of 168 companies in the period 1393-1400. In terms of purpose, the research is part of applied research and the research method is correlational in terms of nature and content, and panel analysis has been used to analyze the hypothesis. The results showed that there is a negative relationship between the disclosure of social responsibility stock price risk; But this relationship is not significant; Also, the company's performance does not affect the relationship between social responsibility disclosure and stock price risk. This negative relationship is consistent with the balance theory, which suggests that companies that actively practice their social responsibility are more likely to disclose more information, increasing transparency and reducing information asymmetry.

The present study aims to conduct future research of the role of the determinants of managers' fraud, focusing on the diamond model of fraud. To measure the types of fraud and indicators related to the diamond model of fraud from the Likert scale questionnaire which contains three parts (demography, types of fraud, and elements of the fraud diamond model) and 74 declarative sentences were used. Furthermore, SmartPLS Software and the structural equation modeling technique with the partial least squares approach were used to test the hypotheses. The opportunity side is considered as an influential component on different types of fraud. Moreover, the 'capability' side has an effect on managers' fraud through social engineering, misuse of resources (assets), and earning management with opportunistic purposes, and 'rationalization' is the side that influences on the components of non-application of methods in accounting standards by managers and misuse of resources. Additionally, 'pressure' (motivation) is the side that affects the component of fraud management through social engineering. the sides of the fraud diamond model are only efficient when wich is a matter of separation of management and ownership and no effective processes for the supervision of managers.Originality / Value: In the current research, it was noted that the reason for the occurrence of four types of fraud indicators in Iran What was it based on. The added value of this research is that in most of the articles conducted by the researchers, attention was paid to the fraud triangle model.

Improving the economic and business environment is the most important factor in preventing bankruptcy, therefor, Artificial intelligence uses to predict the bankruptcy of companies in the future. In this study, companies in the Tehran Stock Exchange over a period of 10 years in terms of bankruptcy localized model of Kurdistani-Tatli based on the Altman model were examined and companies were identified as bankrupt and healthy. Research data were collected, categorized and refined using secondary data extracted from financial statements and through the database of the Exchange Organization and the Central Bank.The models used to evaluate the data and predict the bankruptcy of companies are artificial intelligence models . Artificial neural network, combination of neural network and genetic algorithm and the K-nearest neighbor method has been used. They were also compared in terms of prediction accuracy. The output of the models indicates that the addition of corporate governance indicators to the financial ratios indicators has not improved the results. Therefore, financial ratios alone are sufficient for predicting and determining bankruptcy. The proposed model of this research based on accuracy is a combined model of neural network and genetic algorithm that has the highest accuracy. Genetic algorithm improves the optimal results of the neural network and provides a more optimal answer.

The purpose of the current research is to explain the factors influencing behavior (risk taking, self-confidence and strategic thinking) on the relationship between emotional intelligence and the quality of investment judgment and decision making. The research method is analytical and correlational in terms of goal, and quantitative and applied in terms of the research process. The statistical population includes people with a stock exchange code, which was determined by the software to have a sample size of 366 people. In order to measure the variables, relevant standard questionnaires have been used. The data collected by SMART PLS/4 software has been analyzed and the results of the hypothesis test show that emotional intelligence has an effect on the personality traits of self-confidence, risk-taking, strategic thinking, and the quality of judgment and decision-making. It is positive and significant, and strategic thinking has a partial mediation role on the relationship between the independent variable of emotional intelligence and the dependent variable of judgment and decision-making quality, but the variables of self-confidence and risk-taking are not mediators. It is suggested that investors, by strengthening their emotional intelligence and strategic thinking, fight against the psychological mistakes of investing and improve the returns of their investments.

In the accounting literature, the decision-making approach as a dominant theory in accounting explains the theory of the company. The aim of this study was to provide a model of the effect of decision-making styles on scenario-based profit management by considering five personality factors in financial managers. Descriptive research method is correlation. Decision-making styles are independent variables and profit management is the dependent variable, and the five personality factors of Neo are the moderating variables. The statistical population includes all the financial managers of the member companies of the Tehran Stock Exchange in 1400. The total number of companies is 540 companies, and finally 120 companies were selected as a sample after screening (systematic exclusion). In order to measure the profit management based on the study of Klikman and Henning (2000), a scenario was first designed and then the scores extracted from the scenario were considered as the score of profit management. The tools used include Scott and Bruce's general decision-making styles questionnaire and Neo's five-factor questionnaire. Structural model with Smartpls software was used to analyze the results. The results showed that 45.7% of the changes related to scenario benefit management by decision-making styles interacted with extraversion personality trait, 51.4% interacted with flexibility trait, 42.2% interacted with adaptability trait, 6.6 46% is explained by the interaction with the characteristic of conscientiousness and 46.8% by the interaction with the personality characteristic of neuroticism. And due to the importance of personality traits in the decision-making process of managers, the implementation of personality tests during the selection of managers can be one of the most essential parts of recruitment and selection of human resources.

The most important feature of joint stock companies is the separation of ownership from management and therefore the role of independent audit mechanisms on the activities of managers, in line with good corporate governance. Net profit is also influential in the decision making of users of financial statements and therefore is a potential activity for managers of profit management practices. The relationship between earnings management and audit quality is also theoretically significant. The present study investigates the simultaneous interactions between ownership structure, audit quality and profit management. In this regard, three types of real, managerial and institutional ownership in the ownership structure, the quality of independent auditing as a supervisory mechanism and real profit management in the form of three separate three-equation systems using three- and two-step least squares methods in It has been studied among 167 companies between 1392-1392. The results show that with increasing the percentage of all three types of ownership, the probability of profit management decreases and the occurrence of profit management leads to a decrease in each of the three types of ownership. Also, audit quality and ownership structures have had a significant positive effect on each other simultaneously and reciprocally. Finally, profit management and audit quality have a simultaneous negative interaction with each other and increasing each leads to reducing the other variable.

Management accounting has undergone many changes throughout its life. There is a lot of research that focuses on changes in management accounting and has illustrated it in different ways with different methods and with different approaches. Meanwhile, the emergence of new management accounting practices has not been adequately explained by the old and new traditional institutionalist theory. According to the cause, this study seeks to provide a new approach to address the shortcomings associated with management accounting changes in this area. The results of this study can provide a good model for structuring management accounting in private companies, especially companies that have recently been privatized. In this regard, to achieve the proposed institutional model, in a developmental way, first the traditional and modern institutional economics approach and then the new institutional sociology were studied and finally a combined model of these three approaches to an institutional model in the evolution of management accounting in companies was intriduced. Then, according to the types of forced, imitative, normative, institutional and competitive isomorphisms in the domain of action and practice, the proposed institutional model for the evolution of management accounting was presented.

The primary purpose of accounting information is to assist users in making decisions. Management accounting is a branch of accounting that provides information to managers and forms an essential part of the strategic process in an organization and includes the process of identifying, measuring, collecting, analyzing, preparing, interpreting and sharing information. Institutional thinking in management accounting can be expressed in the emergence of qualitative characteristics of accounting information such as impartiality, objectivity, and honest expression that are expressed in the conceptual framework of financial reporting. The present study is a survey and is of an applied type. The statistical population of this research includes experts familiar with management accounting, accountants and auditors in the Stock Exchange and Securities Organization, of which 10 experts were identified and considered as the statistical population of the research. Data collection tool is an expert questionnaire and pairwise comparisons. According to the studies, it was found that 5 components of manpower, socio-political factors, economic factors, legislative institutions and organizational and technological factors have been identified as the main dimensions in the design of this model. Based on the results, it was found that all these components have had a significant impact on management accounting. Therefore, according to the research findings, it can be concluded that among the management accounting factors, the main components of economic factors and organizational and technological factors have had the greatest impact on the formation and evolution of management accounting.

Subject and Purpose of the Article: 

Error management in the public sector facilitates the achievement of goals. The root of the issue of error management is derived from the internal controls of business units, which attention will increase the quality of auditing in government agencies. The purpose of this research is to identify the components of error management in universities of medical sciences in order to improve the audit quality.

The research is applied in terms of purpose and descriptive-exploratory in terms of implementation. Theme analysis and Delphi Fuzzy Method was used to conduct the research. For this purpose, the opinions of 15 public and private auditors and experienced financial managers of medical sciences universities were used with the snowball method.

The results of the analysis indicate that the factors affecting error management in order to improve audit quality can be divided into 7 main factors, including auditor performance evaluation, compliance with audit rules and standards, auditor empowerment, audit quality, Error management was classified at team level, organizational level and individual level.

Conclusion, Originality and its Contribution to the Knowledge:

 Paying attention to error management components improves audit quality. Considering today's volatile conditions, error management can help medical universities to achieve their goals.

The efficiency and effectiveness of any organization significantly depend on the management and proper use of human resources. Managers may also contribute to the promotion of productive activities and the efficiency of financial markets by increasing the return on portfolio and subsequently attracting liquidity in the country's economy. The present study aims to investigate the sources of power on the performance of mutual funds and the quality of financial reporting. This research is correlational in nature and content. In this research, a sample of 66 mutual funds was reviewed from March 2020 to March 2021 in Tehran Stock Exchange. The results of this study showed that the power of managers affects the performance of mutual funds and the quality of financial reporting, also the performance of the company may be a mediating variable in the relationship between the power of managers and the quality of financial reporting.