forough heyrani

Knowing the reliability of financial information is of particular importance for various reasons, including conflict of interests, complexity of economic events, etc. On the other hand, the fall with fraud in large companies such as Enron and Tyco led to the issue of using the services of independent auditors and careful monitoring and paying attention to the quality of audit reports. The purpose of this research was to provide a model to measure the credibility of auditors. The method used in this research is field and factor analysis. The statistical population of this research includes people active in the auditing profession, and the sample determined through Cochran's formula includes 142 people active in the auditing profession. The measurement tools used in this research were interviews and questionnaires taken from the results of the interviews. The questionnaire information was completed in 1401. The results obtained from the research showed that the components of checking independence, acceptance or continuation of work; correspondence file; permanent file; knowledge of the unit under consideration and its environment including internal controls; content tests; work planning, control and supervision; checklists and reports; How to perform the duties of the second manager; general assessment of audit files; general status of the audit institution; The status of human resources of the audit institution; functions of the audit institution; Compliance with the rules and regulations of the auditing profession and the external status of the auditing institution have an effect on the evaluation of the auditors' credibility.

The hospitals, as the most important organization providing healthcare services, need efficient and effective management more than any other organization.. Therefore، knowledge, skills, and capabilities of hospital managers should be given special attention، and one of these skills is financial knowledge and skill. Therefore، this research has been done with the aim of developing and validating a tool for measuring the knowledge and financial skills of hospital managers.

The present combined study was conducted in 1401-1402. The research community included managers of educational and therapeutic hospitals, academic faculty members, and graduate students of accounting and financial management as financial experts (Delphi panel). Sampling started purposefully and continued until data saturation. To collect data, interviews, focused group discussions and questionnaires were used, and fuzzy Delphi and fuzzy AHP methods were used to analyze the data.

The important dimensions and components were determined according to the fuzzy Delphi method, including 8 dimensions and 23 indicators, and with the help of the AHP method, the weight of each dimension was determined. Then, 68 multiple choice questions related to each of the identified dimensions were designed based on interviews with experts. In the next step, through questionnaire and fuzzy Delphi technique, the opinion of experts was obtained about the questions raised, and finally 46 four-choice questions were compiled as a tool to measure the knowledge and financial skills of hospital managers.

Hospitals are important parts of providing health services and considering the limited resources of the health sectors, proper allocation of resources, application of scientific management, correct and principled planning will be an important step in achieving the goals of the health system. A proper understanding of the principles of financial management and how to present financial information and how to share costs in hospitals help the managers of hospitals to have a dynamic picture of their activities and goals and to be able to make more informed decisions for the future.

Success in the development of audit is largely dependent on success in the establishment of the culture. the same interaction between culture and auditing causes formation of auditing culture. because, culture is rooted in the heart of the audit community and auditing is located on the context of culture. therefore, the purpose of the present research is to develop an audit culture model using a grounded theory approach, using the theories of auditing experts. This research has been done with the aim of developing an audit culture model with a grounded theory approach. The research method is qualitative. In order to conduct in-depth and semi-structured interviews, 22 managers and auditing experts were selected by judgmental sampling. Findings were identified as a paradigm model with 2 categories for causal conditions, 2 categories for contextual conditions, 3 categories for Interventional conditions, 3 categories for strategies and 3 categories in outcome related to the main research phenomenon. According to the research findings "audit culture is the basis of the audit society, that includes a set of values, norms, beliefs, cultural and historical mores affecting the behavior of auditors also the basis of specific values emanating from the community and affecting the culture of auditors in the audit environment and society". Therefore, in order to develop the audit culture in Iran, we should focus on the extractive categories and the pattern of developing the audit culture from this research, in which case we can have a dynamic and active culture in the field of auditing

Considering the importance of environmental issues and the serious challenge that companies face to report their environmental activities, the purpose of this research is to analyze environmental reporting indicators; which can be used to strengthen and improve this type of reporting, as one of the important accountability tools in front of the stakeholders. In the first phase, the literature in the field of environmental reporting was reviewed, which indicates that compared to most countries in the world, Iranian companies have neglected environmental reporting, and no law or standard requires companies to disclose environmental information. Therefore, any disclosure in this field is voluntary and indicates the absence of verifiable and specific indicators in order to prepare an environmental report. Then, qualitative data were collected through interviews with experts and experienced academic and executive experts in the mentioned field in 1400. Therefore, any disclosure in this field is voluntary and indicates the absence of verifiable and specific indicators in order to prepare an environmental report. Then, qualitative data were collected through interviews with experts and experienced academic and executive experts in the mentioned field in 1400.These experts were selected based on the purposeful sampling method with the snowball approach, and conducting interviews continued until reaching theoretical saturation. In the second phase, after reviewing the interviews, the collected qualitative data were coded and categorized using Atride-Sterling's thematic analysis method and MaxQuda software. The findings of theme analysis led to the identification of 2 global themes, 7 organizing themes and 39 basic themes. The results of this research show that environmental reporting can be explained based on two global themes of 1- hard information disclosure and 2- soft information disclosure. Identifying environmental reporting indicators on this basis and using them by increasing the ability to verify information leads to improved accountability, reducing information asymmetry and making appropriate decisions.

Ethical judgment is a fundamental factor in the moral decision-making process and precedes moral intent and behavior. In other words, the ability to recognize and evaluate complex ethical situations when making decisions is a prerequisite for ethical behavior. In ethics research, the effect of gender on moral judgment has been studied more than other variables. Therefore, the main purpose of the present study is to investigate the effect of variables of work type, gender and apparent attractiveness of auditors on judging and understanding immoral behaviors. The study population was accountants and non-accountants working in organizations and companies. Due to the lack of accurate access to the statistics of the community, Cochran's formula was used to determine the sample and finally 384 people were selected. Univariate linear regression and t-test were used in order to test the hypotheses. EXCEL and SPSS software were also used to classify and analyze the data. The results show that men were more likely to judge illegal acts than women. On the other hand, gender has not had a significant effect on judging immoral behaviors. Also, as the level of attractiveness increases, the rate of judging illegal acts decreases.

Disclosing environmental information by the companies is considered a way of transferring information related to environmental operation and itchr('39')s concerning affect on beneficiary parties, which recognizing the motives and their impacting factors is considered a vital affair because of the significant role of this type of reporting in proper and wise decision making. Thus, taking into account the significance of environmental reporting and the necessity of integration, the findings of researches that address the factors that impact this type of reporting and in order to systematically analyze mentioned factors and motives, meta-synthesis qualitative approach which consists of Sandlowski and Barsochr('39')s seven levels, was employed. Therefore the purpose of this inquiry is to recognize factors impacting environmental reporting with the aim of invigoration and improvement of this type of reporting as one of the imperative tools of countering to beneficiary parties. For this purpose a number of 39 related articles for Farsi sources through the span of 1380 to 1400 S.H and for the English sources through 2000 to 2020 A.D were put to analysis in the meta-synthesis section. As for the purpose, this study is operational. By employing the Shannon entropy method, the determination of the recognized factors impact coefficient was addressed on the basis of content analysis approach. The findings suggest that environmental reporting motives are classified in 8 categories and 69 components. Among the recognized components, items such as company size, standards, rules and regulations and also the existence of an audit committee and pressures of competition are rather more significant components than others. This study provides a new viewpoint in environmental reporting motives analysis to the subscribers of the inquiry results and improves beneficiary partieschr('39') awareness regarding the recognition of motives and impacting factors on such reporting, by a plenary analysis of factors impacting environmental reporting.

Management accounting emphasizes managers' using of accounting information in organizations in order to make informed business decisions. The main objective of this study was to determine the factors affecting the application of management accounting techniques in small and medium industrial units. In this regard, using the content analysis method, an inclusive set of factors affecting the application, based on Institutional and Contingency Theories, was recognized, and factors appropriate to the nature of small and medium- sized enterprises were selected via measuring expertise and screening method. Finally, using fuzzy cognitive mapping technique, the causal relationships between the effective variables and the intensity of the relationships were examined. The findings indicated that from the viewpoint of the financial experts in the present study, such variables as in-service training of employees, spirit of cooperation among managers and their collectivism, type of industry and corporate activity, level of production technology, intensity of competition in industry and environmental uncertainty were found to have the highest impact. on small and medium-sized companies; thereby by strengthening these factors, the process of applying management accounting techniques can be improved in these enterprises.

Considering the importance of green hospitality in the tourism industry perspective, hoteliers need to ensure that the formulation and implementation of environmental strategies, while legitimizing their business activities in the Society, also improves financial performance and profitability. The main purpose of this study is to design a profitable green hospitality model based on grounded theory and it uses the systematic design of Strauss and Corbin. In order to collect data, 16 open-ended interviews were conducted with experts in the hospitality industry and university professors. According to the open, axial and selective coding instruction, the data is conceptualized into 15 subcategories and 6 main categories. Integrated model of profitable green hospitality shows that hotel profitability is a function of the dominant environmental context, and the dominant environmental context (causal category) is the causal condition for green behaviors (Axial category) and green capabilities (Action and reaction category), intra-organizational factors (interfering factors) and relative stability (contextual factors) lead to the ultimate outcome, namely profitable financial performance. Given the research gap in this area, it is suggested to pay more attention to the topic of green hospitality as an important topic in the perspective of tourism studies.

The stock market liquidity is very important due to its various roles and effects in the capital market and plays an important role in the stock market quality. On the other hand, the Stock price synchronicity reflects the amount of market information relative to specific information in the stock price of the companies. some studies have examined the effect of stock market liquidity on Stock price synchronicity and other studies that test the effect of the Stock price synchronicity on stock market liquidity. Therefore, the present study examines the relationship between stock market liquidity and Stock price synchronicity in listed companies in the Tehran Stock Exchange during the period from 2008 to 2015. In this study, 66 companies were selected as samples Using a systematic Omissive method and for the simulation of Stock price synchronicity, the model presented by Piotroski and Roulstone (2004) has been used. Then simultaneous equations system was estimated using a two-step regression method. The results of the estimation indicate the existence of a two-way relationship between the Trading volume, stock turnover, the stock market illiquidity ratio (Amihud), and the Amivest liquidity ratio as the criteria for assessing stock market liquidity and Stock price synchronicity in Tehran Stock Exchange.

The present study seeks to identify and rank the factors affecting fraud or fraudulent activities of accountants by using fraud triangle theory. This is an applied study using descriptive-correlation method to analyze the data. This is also a survey using cross-section method to collect the data. This study includes a two-year period covering 2015 and 2016. The population is composed of the accountants of Yazd city. To select the sample, an unlimited population is identified and finally the sample which is based on Morgan table includes 388 individuals. To achieve the intended sample, 430 questionnaires are distributed and 402 ones are returned back. The reliability of the questionnaire is determined by Chronbach’s alpha which is 0.869 and it confirms the reliability. To analyze the data, confirmatory factor analysis, second order confirmatory factor analysis and structured equation modelling are used. Friedman test is selected to determine the ranking of fraud factors. The findings reveal that the triple components of fraud triangle impact fraud and fraudulent activities of accountants. The results about factors’ ranking represent that the most significant factor of fraud is the presence of fraud opportunity.

The main purpose of this paper is to examine the impact of professionalism on the auditor's professional judgment.. In the present paper, in order to collect the data and the theoretical foundations of the research, the field and library methods are respectively used and the tools used in the present study are standard questionnaires and note taking. The statistical population of the research is professional auditors and accountants who are active in this field are 550 people. This information are acuired from auditing organization Website among whom the desired sample is determined and selected using respectively the Cochran’s formula and random sampling method. In the research, the approval of the relationships between variables and factors is carried out through confirmatory factor analysis and PLS modeling technique using PLS2 SMART software. In addition, using the Sobel test, the assumption of the mediator role of the professional judgment variable has been examined. The results indicated that auditors’ professionalism is effective on professional judgment. They also showed that professional judgment has an impact on the conflict between auditor and management, but professionalism doesn’t have any impact on the conflict between auditor and management and professional judgment doesn’t play a moderator role in the effect of professionalism on the conflict between auditor and management.

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.