mahdi salehi

The present study assesses the relationship between the audit expectation gap and reports' readability. The study uses information from firms listed on the Tehran Stock Exchange from 2014-2020, using a sample of 128 firms (816 observations). The regression method was employed for testing hypotheses. Based on the text length index, the results indicate a negative and significant association between the audit expectation gap and audit report readability. However, no association was found between the total audit expectation gap and the report readability based on the Fog index. The relationship between the illogical expectations gap and the audit report readability based on the Flesch index was insignificant. The Fog index shows a negative and significant relationship between the illogical expectations gap and audit report readability, and the Flesch index shows a negative and significant relationship between total audit expectations and audit report readability.

The present study examines the role of corruption in earning dividend policy with the agency costs approach. The main discussion of the present study is to investigate the role of corruption in the behavior of managers through agency costs and earning dividend policy. One of the stimuli for shareholder control by shareholders that they can use in corruption is decisions about dividend policy. This study is a descriptive-correlational investigation based on panel data analysis. To establish the theoretical foundations for the research subject, library and documentary studies have been utilized. The statistical population of the study consists of all companies listed on the Tehran Stock Exchange during the period of 2011 to 2022. A sample of 141 companies listed on the stock exchange during the research period were selected. Hypotheses are tested in the present study using statistical software such as Stata12 and Eviews12. Logistic regression and multivariate regression were employed to test the hypotheses. The results showed that corruption has a positive correlation with dividend payment and payout ratio. There is also a stronger positive relationship between corruption dividend policy in firms with higher agency costs. When corruption in the firm increases, managers seek to use the firm's resources for informal payments. Shareholders who identify this risk are looking for ways to force managers to distribute more earnings in order to reduce agency problems. As, Corruption in has an important role on earning dividend policy, also in these firms, the cost of agency increases. In this regard, managers are trying to depict better performance.

The main objective of the present study is to assess the relationship between financial constraints and stock price crash risk. In other words, this paper seeks to answer “whether financial constraints can lead to the decline of stock price crash risk or not”. The study method is descriptive correlation based on published information from listed firms on the Tehran Stock Exchange from 2012 to 2019, with a selected sample that includes 119 firms (952 observations). The method used for hypothesis testing is linear regression using the integrated data. The obtained results from hypothesis testing show a positive and significant relationship between financial constraints and stock price crash risk, which means the more financial constraints in Iranian business firms, the higher the risk of stock price crash. Since this paper is carried out in an emergent financial market, like Iran, that is highly competitive with severe economic sanctions and high inflation, it can provide helpful information in this area for the readers and contribute to the development of science and knowledge.

The main goal of this research is to extract the most important factors affecting the quality of financial reporting by accountants and auditors in Iran by using the expert consensus approaches proposed by Lawshe , Waltz and Bussell, and then to determine the most important factors using DEMATEL's approach. First, the completion of open questionnaires by 14 experts and then ensuring its content validity with the approaches of Lawshe Waltz and Bussell, were considered. In the following, with the participation of 10 experts and using DEMATEL's approach, the cause and effect relationship between the factors has been identified. According to this study, the most important variables affecting the quality of reporting are: disclosure of information, management ability, corporate governance, audit committee, audit quality, information asymmetry, internal control system, rules and requirements of the stock exchange and conflict of interest. The three variables of management ability, corporate governance and audit quality have a significant role and importance in the quality of financial reporting. Analyzing the network of identified connections between these variables, it is possible to identify the most important variables more precisely and to set strategies and policies related to improving the quality of financial reporting based on them.

Individuals with compromised immune systems are more susceptible to novel coronavirus (COVID-19), and data are limited on the relationship between opium and tobacco use and COVID-19 mortality.

This study aimed to determine the effect of opium and tobacco use, as well as the effect of different consumption intensities of these substances, on the outcomes of patients with COVID-19. Patients and

In this cross-sectional study, 900 patients with a clinical diagnosis of COVID-19 who were referred to Imam Khomeini Hospital in Sari, Iran, were reviewed. Data collection was conducted through the patient information registry system and telephone contact with patients or their companions. Statistical analysis was performed using SPSS 25 software. Chi-Square, Fisher's exact, and Mann-Whitney tests were used for comparisons between groups. A P-value of 0.05 or lower was considered statistically significant.

Death and systolic blood pressure were significantly higher (P = 0.023 and P = 0.01, respectively), and erythrocyte sedimentation rate was significantly lower in tobacco smokers (P = 0.046). Additionally, cardiovascular disease, pulmonary disease, and multiple co-morbidities were significantly higher in opioid users (P < 0.001, P = 0.004, and P = 0.014, respectively), and fatigue was significantly lower in the group that did not use opioids (P = 0.009). No statistically significant relationship was found in any of the subgroups of opioid and tobacco users in terms of death or discharge (P > 0.05).

In a global context where COVID-19 mutations are prevalent, any amount of tobacco and opium use should be considered a risk factor.

The main objective of the present study is to assess the relationship between financial statement readability and audit report readability. The procedure of the study is descriptive correlation based on published information from listed firms on the Tehran Stock Exchange from 2013 to 2022 with a sample of 143 firms (1287 observations). The method used for hypothesis testing is linear regression using panel data. The results indicate a positive and significant relationship between the readability of financial statements and the readability of the audit report based on the three indicators of text length and Felsch. In this paper, in contrast with the previous studies, four indicators have been used to measure financial statement readability, three of which are the FOG, Text Length, and Felsch, and the fourth one is a new indicator that is used for the first time obtained from the exploratory factor analysis of the above three indicators. Moreover, Since the present focus on emerging financial markets such as Iran has been examined to determine the relationship between the readability of financial statements and the readability of the audit report, it can bring helpful information in this regard for readers. Also, in the present study, three indicators have been used to measure the readability of the audit report, which can help obtain valuable results.

The current study investigates the relationship between intellectual capital and knowledge-based economy indexes with auditor characteristics. The knowledge-based economy indexes include innovation, human resources and education, information and communication infrastructure, and economic and institutional regimes. Auditor characteristics include auditor accuracy, auditor specialization in the industry, auditor interlock, and auditors’ financial independence. The method of the study is descriptive correlational research. It is based on the companies' information on the Tehran Stock Exchange from 2012 to 2018. The sample consists of 187 companies (1310 observations). The method to test the hypotheses is linear regression using panel data. The results indicate a positive and significant relationship between intellectual capital and knowledge-based economy indexes with auditor characteristics. Therefore, improving intellectual capital and knowledge-based economy indexes enhances the auditor’s characteristics. This study presents valuable insights concerning the impact of intellectual capital and a knowledge-based economy on auditors' characteristics, especially in Iran’s emerging financial market, with serious competition in the audit market.

The purpose of the current research is to analyze the one-year skill training courses of Article 28 teaching volunteers: the challenges of linking theory and practice. The qualitative research approach was implemented with interpretive phenomenology strategy. A semi-structured interview tool was used to collect data. The field of research in the present study includes all the teachers of schools in Kermanshah province who were recruited by the Education Organization through Article 28 programs. Purposive sampling method was used to select the participants and the criteria for the continuation of the research was based on the category of theoretical saturation. The findings showed that in relation to the first question of the research, the researchers finally found 5 categories about the challenges of the one-year teacher training curriculum in Article 28, which are: challenges related to university programs and policies, challenges related to curricula, challenges related to skill learners, The challenge is related to environmental factors (cultural and social environment) and the challenge is related to professors and their teaching...

Attention Deficit/Hyperactivity Disorder (ADHD) is one of the most common psychiatric disorders that cause major complications in children, and it is essential to identify the best treatment method especially during COVID-19 pandemic. Therefore, the aim of this study was to discuss the effects of mindful parenting-based telepsychology on behavioral symptoms of ADHD children during COVID-19 outbreak.
This randomized clinical trial was conducted on parents with ADHD children. All mothers underwent eight 45-min-sessions of mindful parenting-based telepsychology, administered once a week. Child Behavior Checklist (CBCL) was evaluated before, immediately after, and 2 months after the intervention.
We did not find significant differences in the following subscales of CBCL: anxious/depressed, depressed, somatic complaints and thought problems, after and 2 months after the intervention between the two groups (P>0.05). While, after the intervention, social problems (11.65 ± 3.03 vs. 14.55 ± 1.93, P=0.001), attention problems (9.65 ± 2 vs. 11.25 ± 1.8, P=0.034), rule-breaking behavior (14.15 ± 2.15 vs17.35 ± 2.85, P=0.002), aggressive behavior (14.25 ± 2.19 vs. 19.75 ± 3.66, P<0.001), and total score of CBCL (90.55 ± 5.56 vs. 106.5 ± 8.81, P<0.001) were found to be significantly lower in the intervention group as compared to the control group; and they remained significantly lower in the intervention group, after a 2-month follow up (P<0.05).
Mindful parenting-based telepsychology significantly improves symptoms in children with ADHD from the parents' point of view. This type of training can also lead to an improvement in parent-child relationships, and so can be suggested as necessary for parents.

Gastroesophageal Reflux Disease (GERD) is common in infants and its treatment remains extremely challenging in this age group. Therefore this study aimed to compare the efficacy and safety of omeprazole and esomeprazole in infants, aged 1-11 months old, presented with GERD.
This double-blind randomized controlled trial was conducted on 80 infants. All patients were randomly divided into omeprazole and esomeprazole treatment groups for four weeks. The signs, symptoms, and disease severity based on the Visual Analog Scale (VAS) of GERD were evaluated after treatment in both groups. The data were then analyzed using the SPSS Statistics software (version 21).
The results of this study did not show significant differences between the mean disease severity based on VAS of both omeprazole- (81.1±55.7) and esomeprazole-receiving (79.1±77.6) groups (p=0.091). However, in each group, the mean disease severity after one month of treatment was significantly lower as compared to baseline (p<0.01). The recovery rates were similar in both groups (75% and 70% for omeprazole and esomeprazole groups, respectively) (p=0.799).
Omeprazole and esomeprazole did not have significant differences in signs, symptoms, and disease severity of GERD, however, we observed a significant reduction in disease severity in both groups indicating that these two drugs could be used interchangeably for the treatment of GERD disorder.

The present study systematically reviews previous studies and proposes an integrated framework for the audit expectation gap. Using the meta-synthesis approach among 118 studies in different scientific databases, the scholar applied the seven step-by-step methods of Sandelowski et al. (2007) to analyze the results and findings of the previous scholars. Moreover, two Critical Appraisals Skills Program (CASP) and Kappa Index are used for quality control, Shanon Entropy is employed for code weighting, and the factors with decisive roles in the opening up gap were identified. This study for the meta-synthesis of expectations gap research proposes three separate classifications from the studies on this topic to provide a more detailed acquaintance with the literature on the audit expectation gap, what, why, and how of AEG. It then provides a comprehensive conceptual framework for the expectations gap. This framework includes five concepts (perceptual, knowledge, functional, standardization, and communication gaps) and 44 detailed indices in the audit expectation gap. According to the results, misunderstanding and too much public expectation, breaching independence in auditing, a complication of the auditor's role, and the self-regulatory process of the audit profession have gained maximum significance coefficients. This systematic literature review will be of interest to auditors, all stakeholders, professionals, and regulatory agencies, among other parties. Further, this AEG meta-synthesis may help understand misperceptions and determine how they differ across diverse stakeholders. Finally, a fresh yet more straightforward definition is generated as a result of the comprehensive and systematic review of the literature, adding novelty to the extant literature.

The present study assesses the relationship between the audit expectation gap and reports' readability. The study method is descriptive-correlational based on released information from listed firms on the Tehran Stock Exchange during 2014-2020 using a sample of 128 firms (816 observations). The method used for hypothesis testing is panel data linear regression. The results from hypothesis testing show a negative and significant relationship between the audit expectation gap and audit report readability based on the text length index. However, no association exists between the total audit expectation gap and the report readability based on the Fog index. The relationship between the illogical expectations gap and the audit report readability based on the Flesch index was insignificant. The negative and significant relationship between the illogical expectations gap and the audit report readability based on the Fog index and between total audit expectations and audit report readability based on the Flesch index. Since the present study is carried out in emergent financial markets, like Iran, with a highly competitive audit market, it can provide helpful content to figure out the relationship between total and illogical expectations gap and audit report readability.

Most research on children and adolescents with COVID-19, had limited sample sizes and little clinical, laboratory, and radiological findings. The purpose of this research was to examine the features of children and adolescents with COVID-19 infection.

This analytical retrospective study was conducted on children (1 to 12 years old) and adolescents (13 to 19 years old) with COVID-19 in Shahid Beheshti Hospital, Kashan, Iran. The data were then collected, entered into SPSS and analyzed.

In the adolescent group, the frequency of dyspnea (47.1 % vs. 11.9%), cough (67.1 % vs. 39.2%), lethargy (42.9 % vs. 25.9%), headache (35.7 % vs. 10.5%), myalgia (38.6 % vs. 14%), and chest pain (12.9 % vs. 0.7%) were significantly higher than those in children (p<0.05). Furthermore, in terms of laboratory findings, the normal range of neutrophils (13.8% vs. 1.4%), Cr (95% vs. 75.7%), and CRP (77.9% vs. 58%) were higher in children. Moreover, we found that the CT severity score among adolescent patients was significantly higher than that in children (4.84 ± 5.21 vs. 1.76 ± 3.25, p=0.006). Also, the frequency of consolidation (61.3 % vs. 19%), and ground-glass opacity (58.1 % vs. 28.6%) among adolescents were significantly higher compared to child cases (p<0.05) while only the frequency of mosaic pattern of pulmonary parenchymal attenuation was significantly higher among children (p=0.035).

This research found milder clinical, biochemical, and radiological symptoms in children with COVID-19 than adolescents. However, radiological examinations showed greater rates of pulmonary parenchymal mosaic attenuation, which might help early diagnosis of COVID-19.

Increasing the stability of structures and reducing the maintenance cost of slab track superstructures compared to ballasted tracks are among the reasons for the tendency to use this category of superstructures in the railway industry. Vibration reduction methods can be divided into three categories, source, propagation path, and receiver. In general, the slab track structures in Iran are divided into three categories: direct fixation track (DFT), floating slab track (FST), and high resilient fastener (HRF). Although railway tracks are a safe, economical and fast transportation system and can lead to the strengthening of the tourism industry, in the long term, vibrations can damage many historical structures in the city of Isfahan. FST and HRF systems are used in the structure of Isfahan subway track. In this paper, the accelerations (longitudinal, lateral, and vertical) of the Isfahan subway vehicle were measured in 30 stations (15 go stations and 15 return stations). The results showed that the HRF system compared to the FST has a significant effect in reducing the range of vibrations and ultimately the safety of the train and the ride comfort. For example, in the area between Si-O-Se-Pol and Imam Hossein Square, due to the track structure type (HRF), the maximum acceleration and RMS acceleration are in the range of 1.5 and 0.3 m/s2, respectively, while in other stations these values were extracted up to 4 and 0.7 m/s2, respectively.

The current research aims to trace the impact of the divergence of investors' opinions on the speed of adjusting the financial leverage of companies towards the optimal level of financial leverage. In order to achieve the objectives of the research, a sample of 124 companies admitted to the stock exchange, which were selected according to the systematic exclusion pattern, was collected for a period of 10 years from 2012 to 2021. A multivariable linear regression model was used to test the research hypotheses. In order to measure the speed of adjustment of financial leverage, the partial adjustment pattern model has been used, and to evaluate the divergence of investors' opinions using the volume of unexpected transactions, the method of Silvia and Cerquera (2021) has been used. According to the findings, it was observed that there is a positive relationship between the divergence of investors' opinions and the speed of adjustment of financial leverage, and with the intensification of the difference of opinion between investors, the speed of adjustment of the company's financial leverage increases. The current research provided evidence that shows that the difference of beliefs and opinions in the capital market and confusion in this field can directly affect the most important pillar of companies (financial leverage) and the speed of their achievement of optimal leverage and optimal debt level.

Many people around the world suffer from hypertension which increases the risk of heart failure and mortality. But most cases are not interested in referring to medical centers to have their blood pressure checked. The aim of this study was to investigate the relationship between demographic and socioeconomic characteristics of attending Barzok Comprehensive Health Services Center for blood pressure measurement. The current cross-sectional study was performed in 76 hypertensive patients. Demographic and socioeconomic information was collected and compared based on referral to Barzok Comprehensive Health Services Center for blood pressure measurement. In this study, out of 76 cases, 10 patients (13.15%) referred to medical centers for blood pressure measurement, 66 cases (86.8%) did not go to medical centers. There was no statistically significant difference in gender and age between the two groups of patients (p>0.05). In addition, the two groups were similar in terms of education level, occupational status, smoking history, and family history of hypertension (P=0.824, P=0.492, P=0.233 and P=0.276, respectively). However, mean systolic blood pressure (118 ± 9.18 mmHg vs 140.55 ± 17.06 mmHg, P<0.001) and diastolic blood pressure (75 ± 8.49 mmHg vs 84.53 ± 8.62 mmHg, P=0.006) in the group of cases referred to Barzok medical center was significantly lower (better) than in cases who did not refer (p<0.05). People at  high risk for hypertension or those with hypertension regardless of their demographic or socio- economic characteristics or even where they live, should be trained  to  refer to comprehensive health service centers by creating motivation and insight.

This study examines the impact of intellectual and social capital on the detection of financial statement fraud and errors of the I and II types of audits of companies admitted to the Tehran Stock Exchange. The logistic regression model was used to test the hypotheses. The research hypotheses were also tested using a sample of 187 companies from 2012 to 2017 using the logistic regression model based on the consolidated data technique. The results of the hypothesis test showed that there is a positive relationship between intellectual capital and social capital with fraud detection and a negative and significant relationship between intellectual capital and social capital with the I and II types of audit errors. Since there have been very few researches in this field and the present research was conducted in Iran, an emerging economy with special economic conditions, it can contribute to the development of science and knowledge and also solve the gap in the subject literature.

The primary purpose of this study is to investigate the effect of COVID-19 on profitability and employee performance in state-owned and private banks in Iran. In other words, the present study seeks to find an answer to whether COVID-19 can affect the profitability and performance of employees of Iranian banks or not. In terms of objective, the study method is a practical and descriptive survey. The study's statistical population comprises all managers, staff, and customers of state-owned and private banks in Iran, through which 540 questionnaires were filled and analyzed. The sampling method of the study is available non-random that is used as the study's sample. In this paper, the PLS tests are employed to assess the effect of independent variables on the dependent ones. The results from the study's hypotheses show that COVID-19 has a positive and significant effect on profitability and employee performance. Moreover, the effect is more tangible in state-owned banks than the private ones. The present study was carried out in emergent financial markets, like Iran, which is highly competitive and suffering from severe economic sanctions since due to the sanctions, most countries, including the United States, did not allocate vaccines to the Iranian people and that exacerbated the conditions in Iran, it can provide the readers with useful information to develop science and knowledge in this field.

The prevalence of children with overweight and obesity has increased considerably worldwide and these children have been consistently found to have a lower mental and physical health status, which may affect their quality of life. Therefore, the aim of this study was to evaluate the quality of life among 6 to 12-year-old children with overweight and obesity in comparison to children with normal weight.

This case-control study was performed on 147 cases (79 overweight or obese and 68 normal weight children). For evaluating quality of life, the original version of the Pediatric Quality of Life Inventory (PedsQL) was used.

It was revealed that the average physical (32.56 ± 7.07 vs. 30.19 ± 5.68, P=0.026) and emotional (20.31 ± 3.83 vs. 19.01 ± 4.04, P=0.049) performance in the group of normal weight children was significantly higher than in overweight/obese children (p<0.05). However, the total score of quality of life did not differ significantly between the two groups (P=0.287).

These results indicate that in the studied society, children with a normal weight are more socially accepted and have a higher level of self-confidence than their overweight and obese peers. However, due to the lack of difference between the social performance score of these children and that of children with normal weight, it can be concluded that by proper treatments, we can prevent possible future injuries.

The main goal of this study was to determine the weights of variables affecting financial reporting quality in Iran using the analytic hierarchy process based on fuzzy logic. First, the cause and effect relationship between factors was identified using the DEMATEL method. According to this analysis, the most important variables of reporting quality are information disclosure, management ability, corporate governance, audit committee, audit quality, information asymmetry, internal control system, stock exchange rules and regulations, and conflict of interest. The importance of these variables was determined using the fuzzy analytic hierarchy process. In general, management ability is the most important financial reporting variable, and audit committee and conflict of interest are also important. Management ability is also very important to audit quality, information disclosure, corporate governance, and internal control system. The audit committee and conflict of interest are very important to information disclosure and the internal control system, respectively. A noteworthy point in this study is that the role of network relationships was such that the corporate governance variable showed itself to be completely dependent on management ability.

The two factors of track irregularity and train speed affect the dynamic behavior of rail vehicles and can lead to an increase in dynamic forces, a decrease in ride comfort, and derailment in some cases. In this paper, the effect of train speed increase and different conditions of track irregularity on ride comfort and ride quality are investigated. For this purpose, first, two freight and passenger train models have been modeled in UM software, and then the effect of train speed increase and track irregularities (different US federal classes) have been studied with Sperling’s index. A freight train with the model of 18-100 and 3-piece bogie and a TGV high-speed train with 10 wagons were simulated. The results showed that in Sperling’s index, with the increase in the train speed and irregularity amplitude, the value of ride comfort and ride quality generally increased. For example, in the passenger train and irregularity classes 5 and 4, with the increase in train speed from 10 to 100 m/s, the Sperling’s index values changed from 0.66 to 1.99 and from 0.78 to 2.25, and increased 200% and 188%, respectively. In other words, at a speed of 10 m/s, passengers' comfort is just noticeable, while at a speed of 100 m/s and class 4, the situation is more pronounced but not unpleasant and the system should be monitored.

The Relationship between the Audit Report Tone and Audit Market Competition Abstract Purpose – The primary purpose is to investigate the relationship between the tone of the audit report and the audit market competition. Design/methodology/approach – A descriptive-correlational study is conducted based on the published information listed firms on the Tehran Stock Exchange during 2012-2019 with a selected sample of 128 firms. The method used for hypothesis testing is linear regression using panel data. Findings -The results show a positive and significant relationship between the audit report tone and competition in the audit market based on two indicators of auditor's and client’s concentrations. Moreover, to obtain better results using exploratory factor analysis of two variables, the relationship between the tone of the audit report and competition in the audit market was examined. The results showed a positive and significant relationship between the tone of the audit report and audit market competition with factor analysis. Originality/value – Since the present study is conducted in an emerging financial market, like Iran, where the auditing market is highly competitive, determining the relationship between the tone of the audit report and audit market competition can provide useful information for readers. Keywords: audit report tone, audit market competition

The principle of acquittal in jurisprudence means acquittal from duty and religion. The acquittal is the abrogation of the right that a person has over another's obligation, in other words, the forfeiture of a fixed right over another's obligation. According to the opinion of jurists, acquittal is a kind of unilateral obligation, and in jurisprudence texts, the doctor was responsible for the loss of the patient or his deficiency, because the loss was the result of his behavior, he intended the act and at the same time did not intend to commit a crime. Therefore, the patient's permission in his treatment does not conflict with the doctor's guarantee. All jurists believe in obtaining acquittal, which Imam Sadiq (a.s.) confirmed this issue by quoting the sayings of Amir al-Mu'minan Ali (a.s.). The legislator's action in granting the right of doctor's discharge to the patient himself or when he is not obligated or unable to discharge, to his religious guardian for the exemption from the guarantee due to his death is contrary to the opinion of the majority of Imamiye jurists. Some jurists have cited "the sovereignty of a person who is obligated to his own life" as a reason to prove the right of the patient to ask the doctor. The present article is written based on an analyticaldescriptive approach and valid library resources and documents, and the hypotheses in the study have been proven.

The interaction between religions in recent decades is based on coexistence and peace, and this can be the end of fruitless verbal arguments and conflicts between followers of religions. In the meantime, the followers of Abrahamic religions have adopted the same policy in the form of various religious dialogue institutions and are trying to be a help for religious diplomacy in the international arena, diplomacy that results in lasting peace and security among the followers of different religions. Of course, there are many different factors that create difficulties in the path of this policy and affect the achievement of this goal. Among these factors is the disregard for the civilizational and ethnic background of the interlocutors, which is examined as a part of the culture of each region and community. The appearance, time, place, social, cultural, and political conditions, as well as the thinking and the perception of the interlocutors about religion, and the interpretation they put forward based on their priorities, are different depending on their cultural and ethnic backgrounds. One of these institutions is the Pontifical Council for Interreligious Dialogue, which always emphasizes the need for dialogue between different religions and cultures in its statements. In this research, we seek to examine the points in one of the council's statements about interreligious dialogue.

The study aims to investigate and comparatively identify the effects of the COVID-19 pandemic on fraudulent reporting motives in three emerging markets, namely Iran, Iraq, and Egypt. The present research method is a descriptive survey. The statistical population consists of independent auditors in three countries, and field methods and questionnaires have been used to collect data. The results indicate that COVID-19 pandemic affects management motives for committing fraud. They include respectively: sudden personal financial needs, need to receive financial resources for firm, pressure from owners in family companies, tax incentives, greed, government pressure in state-owned firms, concealing financial distress, avoidance of exclusion or deterioration in stock market, trust and self-esteem, tendency to increase compensation/payment of the management, pressure due to threats and compulsion, concealment of personal and illegal exploitation of assets, implementation or going beyond analysts’ forecasts, high levels of market competition, revenge, manager’s culture and values, management ideology or beliefs, and comparison of social status. This is the first study to investigate and compare the impact of the COVID-19 pandemic on fraudulent reporting incentives in emerging markets. Further, this study was conducted in three countries of Iran, Iraq, and Egypt, which have different contextual conditions (political, economic, cultural, etc.), indicating the impact of environmental conditions on the effects of Covid outbreaks. It can help stakeholders, including legislators,  capital market regulators and auditors in other markets, especially emerging markets, to deal with the risk of fraudulent reporting during the COVID -19 and other similar crises.