hadiseh darvish

The purpose of this research is to investigate the moderating role of media financial literacy on the relationship between behavioral orientation and investment decisions, emphasizing the gender of individuals. The current research is applied in terms of purpose and descriptive-correlation in terms of data collection. A standard questionnaire was used to collect information, and the statistical population is all people working in the profession of auditing and accounting with all their job levels and working in the private and public sector in 1402. Using Cochran's formula, the statistical sample of the research was 384 people and sampling was also done by simple random sampling. By using structural equations by Smart Pls3 software, the validity of the research hypotheses was checked and the results of the hypothesis test showed that overconfidence, herd behavior, mood, risk aversion and media financial literacy influence investment decisions in investors. Mr. and Mrs. is the work. Also, the results showed that media financial literacy moderates the relationship between overconfidence, herd behavior, mood and risk aversion with the investment decisions of male and female investors.

Financial scandals and corporate bankruptcies, especially in the last two decades, have made the importance of ethical issues in the accounting and auditing profession more prominent than in the past and have attracted the attention of professional members, the academic community, and accounting researchers more than in the past. Emphasizing moral beliefs and examining its effects on various phenomena can help reduce financial scandals as well as the reputation of the profession. The main purpose of the current research is to evaluate ethical beliefs among professional accountants and non-accountants. This research was conducted in 1401 and its statistical population consists of expert (professional) accountants and non-accountants, from which 400 samples were selected. 200 of the statistical sample are accountants and the other 200 are non-accountants. In order to collect data, questionnaires were used, and structural equation modeling was used by Smart PLS3 and Spss25 software to test hypotheses. The findings of the research showed that with the increase in accounting expertise of people, their moral beliefs decrease. Also, the findings of the research indicate that non-accounting professionals have more moral beliefs than accounting professionals.

The purpose of this paper was to determine the usefulness of corporate governance indicators from the perspective of stakeholders. To this and in order to rank the indicators in question, 196 questionnaires were randomly distributed among the individuals working in the audit and accounting professions at all career levels and the stock market experts. The collected data through the questionnaires were analyzed using structural equation modeling. The results of the study showed that the main priority of the governance system in the companies listed in the stock exchange for the establishment of the corporate governance system is ethics and its related issues. The publication of reports on corporate social responsibility, the formation of ethics committees in business units, the development of employees’ code of ethics, and the handling of customer complaints were rated by the respondents as the first to fourth priorities. In their view, these mechanisms are more beneficial for a huge number of business unit actors.

The main objective of this paper is to examine the obstacles to the content development of corporate governance system in Iran from the perspective of cultural pluralism theory. Cultural pluralism emphasizes the ability of groups to compete and the participation of various minorities in the decision-making process related to the economic and political system Introducing the concept of cultural pluralism and its association with the corporate system, this study explores the obstacles facing cultural pluralism and accordingly does a pathological analysis of the factors underlying the underdevelopment of the corporate governance system. The results of the study show that political development, the content separation of ownership from management, the resolution of legal problems, the elimination of state corporatism, and the development of the culture of accountability can lead to the development of the corporate governance system. According to the results of this paper, the development of cultural pluralism in the Iranian economic system is considered an important factor in the development of corporate governance.

Profit quality is not a well-defined fixed concept that can be achieved easily, but it is a relative concept that is dependent on different perspectives and views. There are different views about assessing profit quality and its definition in various studies in the literature, each looking at various aspects of profit quality in relation to certain financial variables. The aim of the present study is to explore the methodologies used in studies on profit quality conducted in Iran. To this end, 23 articles published in reputable domestic journals were reviewed. The results showed that profit quality studies conducted in Iran are highly diverse in terms of their topics and they have come up with outstanding findings. It should be also acknowledged that there is a considerable gap between studies published in valid domestic and foreign journals in terms of methodology

The present study investigated the relationship between social trust and auditor’s attitudes towards independence. To this end, a total number of 148 questionnaires were distributed randomly among auditors working in the Iranian Auditing Organization and auditing firms as members of the Iranian Association of Certified Public Accountants. The collected data were analyzed using regression model. Social trust was taken as the independent variable and auditor’s attitudes towards independence as the dependent variable in this study. The results showed that social trust and auditor vocational rank are among factors affecting respondents’ attitudes towards independence. It was also found that the auditor’s gender and place of employment have no effect on auditors’ attitudes towards independence.