naghi fazeli

In many researches, there are evidences that show that the existence of conflict between the auditor and the employer can complicate the audit work, it is necessary to negotiate between them in the process of handling the accounts in order to manage the conflict. The negotiation begins when the management of the business owner chooses a procedure for accounting that is not in accordance with the principles of accounting or enters into new transactions for which a standard has not yet been determined and approved. Therefore, the main goal of this research is to investigate the cognitive biases of auditors and to identify the effects of these biases on the negotiations between the auditor and the employer. In this research, data is collected in the form of a questionnaire, and Friedman's non-parametric test will be used for statistical analysis of data and multinomial logistic regression will be used to find relationships between data. The results introduce the effect of cognitive biases on the success of confirmation negotiations and the type of selected negotiations according to the type of cognitive bias and provide a complete road map in this regard.

The quality of auditors' judgment and decision-making depends on many factors. So far, many researches have investigated the effect of these factors on audit quality. In this research, in addition to the effects of job stress and time budget pressure on audit quality, the mediating role of job burnout has also been investigated. This research is descriptive-survey in terms of research design and practical in terms of purpose. The subject of study was 384 members of the public accountants society of Iran during the spring and summer of 2019. A questionnaire was used to collect data. For data analysis, structural equation modeling was used using Smart PLS 3 and SPSS 19 software. The results showed that there was a direct negative and significant correlation between the dimensions of stress and audit quality, and the dimensions of job stress and burnout also had a positive and significant correlation with each other. Finally, the mediating role of burnout in the relationship between job stress dimensions and audit quality was confirmed. In addition, by running the model in the standard estimation mode, it was found that time budget pressure directly predicts 65.9% of audit quality changes.

Currently, the lack of a comprehensive model regarding the use of Internet-based technologies in the formation of auditors' work is clearly felt. In fact, the main problem of this research is the necessity of an all-round look at the potential applications of Internet-based technologies on the formation of auditors' work; Because in most of the previous researches, it has only been proved that digital technologies have a positive effect on audit performance, and issues such as background factors, intervening factors, and strategies necessary for implementing digital technologies in the field of auditing have received less attention. The purpose of the current research is to measure the status of audit documentation indicators using Internet-based technologies. The current research is descriptive-analytical in terms of method and practical in terms of purpose. Fuzzy Dimetal and Fuzzy ANP techniques have been used for data analysis. The results obtained from Dimetal Fazi have shown that the influence of the index of "organizational factors" on audit documentation using Internet-based technologies is more than other indicators and the index of "management factors" is the next priority. . Also, the effectiveness of the "regulatory factors and technology" index is more than other indices. Also, the results of fuzzy ANP have shown that the index of organizational factors is in the first priority, the index of long-term relationships is in the second priority, and the rest of the indicators are in the third priority.

Today, as societies grow and grow, environmental pollution is seen not as a global concern today, but as a future concern, and as a result the increasing level of green performance in various areas from accounting to production and supply chains. And ... one of the most important strategic approaches in this field can be considered. The Purpose of this research is Total Interpretive Structure Model Strategic Consequences of Green Accounting.

Material & Methodlogy:

 In this research based on qualitative and quantitative methodology, 14 university experts in the field of accounting and finance were involved in meta-analysis and Delphi to identify the components and indicators of the research from the same research and then to reach the theoretical adequacy of the identified components and indices was analyzed using Delphi analysis.   

 In quantitative part, with the participation of 5 managers of Tehran Stock Exchange companies, using matrix questionnaires, the identified indicators were stratified to range from the most influential to the least effective ones.    

The results in the qualitative analysis section indicate the existence of two main components in the form of the final index based on theoretical adequacy, and in the quantitative section, the index of higher market share (O4) and controlling stakeholder pressures to achieve demands (O5) Component Indicators of Green Accounting Competitive Outcomes; Reducing Information Asymmetry (O7); Feedback Information Flow to Shareholders (O8).

The main purpose of the current research is to present a model of the accuracy of management profit forecasting based on the new ethical measures in companies admitted to the Tehran Stock Exchange. The method of this research is applied from the aspect of objective and descriptive-analytical from the aspect of analysis, and from the aspect of collecting information using library and field studies, this research is done using the regression method based on combined data. Also, ethics variables have been measured using a questionnaire. In order to estimate an effective and appropriate model, Eviews software and the generalized torques model (GMM) have presented the research model. Also, the statistical population of the current research is the companies present in the Tehran Stock Exchange, the sample size is 99 companies during the years 1388 to 1398 through the screening sampling method. The results of the research showed that Machiavellianism variable had a negative and significant effect on the accuracy of management profit forecast. But the reciprocal effect of idealism in Machiavellianism is significant and positive. On the other hand, the relativism variable has a significant and positive effect on the accuracy of management profit forecast. Also, the square root of the control establishment variable has a significant and positive effect on the accuracy of management profit forecasting, and the reciprocal effect of control establishment in idealism also has a significant and negative effect on the accuracy of management profit forecasting

Since independence is the most important characteristic of an auditor, we want to expand and develop this characteristic in auditing institutions, so our goal is to provide a practical and practical solution to maintain independence in auditing institutions. We collected and summarized. The experts stated that out of 34 characteristics of auditor independence, except 8 cases are applicable in audit institutions. If these features are not collected in one place and are dispersed and individually under the title of auditor independence, we will rarely see the independence of audit institutions. Currently, the only place where the characteristics of independence can be summarized and considered under a practical and operational model is in the ranking of audit institutions, which is done by the public accountants community. If these characteristics and criteria are taken into account and used in a practical way in the ranking of auditing institutions, we can increase and maintain the independence of auditing institutions. The ranking of auditing institutions can be more appropriate by considering the independence characteristics and bringing fair distribution of work.

The independence of audit institutions has an effective role in the quality of audit institutions' reports, the fees of audit institutions, and the disclosure of frank and open opinions of audit institutions, away from any financial and kinship relationships, etc. So far, the independence of the auditor and its criteria have been discussed more than the independence of the auditing institutions. In the current situation, the appearance of the auditor's choice is based on legal criteria, and this choice is often made by the managers who are responsible for the company's performance. Although the commercial law leaves the selection of the auditor to the general assembly and the charter of the audit committee of the Securities and Exchange Organization entrusts the task of examining and recommending the auditor to the audit committee, but the selection is made by the board of directors, the managing director, the director of the affairs of assemblies and companies and sometimes it is done in lower organizational levels, such as financial managers, which brings many problems. Therefore, our goal is to provide the optimal model for the selection of audit institutions by an independent institution and authority, with an emphasis on independence. For this purpose, we used the fuzzy Delphi method to collect the opinions of experts in this regard. The selection of the audit institute and the assignment of work to the audit institutes by an independent and reference body will increase the independence of the audit institutes. The results of this study show that we can increase and maintain the independence of the audit institutes and not the auditor in this way. Choosing audit institutions with this approach can have many positive effects, including proper distribution of work between audit institutions, increasing the quality of audit institutions' reports, increasing investors' trust and as a result increasing investment, preparing a reliable and independent report without the influence of the manager and the company, for the institutions to carry the executive and supervision of the country.

This research has been conducted with the aim of investigating the effect of the disclosure of key audit matters in the independent auditor's report on the audit fee and the delay in issuing the independent auditor's report. Adding the key audit matters section in the audit report in order to strengthen the auditor's relationship with the stakeholders through audit reports is considered one of the important regulations enacted in recent years, which is crystallized by the formulation of the 701 audit standard entitled "Reporting key audit matters in the independent auditor's report". has been This research is conducted with the statistical population consisting of 71 members of audit committees of listed and non-listed companies and through interviews and questionnaires to collect data and then using 22SPSS software, the effect of disclosing key audit matters on audit fees and delay in issuing the auditor's report. The results of this study showed that the inclusion of key audit matters in the auditor's reports constantly leads to a delay in the issuance of the audit report. It also provides evidence of the existence of a significant positive relationship between key audit matters and accounting costs. Our findings will help editors of laws and regulations and observers to better understand the consequences of modern accounting standards.

According to Moradi et al.'s article (1401), the auditing paradigm model of the supreme audit court in the process of granting facilities to knowledge-based companies was extracted by the qualitative method and applying the grounded theory research method. The purpose of this study is to measure and prioritize the dimensions and components of the above model by means of a questionnaire extracted from the findings of Moradi et al.'s article (1401).This research has been done using a quantitative descriptive survey method and using the structural equation model as well as Friedman's test. The statistical population of the research included all the employees of the supreme audit court, based on Cochran's formula, 342 people were selected as the sample size and it was done by simple random sampling. For data analysis, the structural equation model was used under smartpls3.3 software. The results of the findings indicated the fit of the initial model, so that the causal conditions (human resources and organization of the supreme audit court, personal and professional characteristics of the auditor), contextual factors (the position of the supreme audit court and society's demands from it, legislation and enforcement and monitoring institutions) and Intervention conditions (international conventions and standards, information technology, limits of disclosure and politicization, culture and values of society) is effective on the central phenomenon (auditing of the supreme audit court in knowledge-based companies) and the central phenomenon is on strategies (the auditing of the supreme audit court, the supporting organization of the knowledge company, examination of knowledge-based companies, internal control of the supporting organization) are effective and finally the strategies are effective on the consequences (results for the beneficiaries).

Psychology and auditing are considered two scientific domains, having crossed each other’s borders and overlapping in many aspects. An awareness of psychological biases, as a factor influencing the success of financial decisions, as well as a study on the impact of emotions, feelings, and auditors’ personal traits, have gained significance in making financial decisions. This significance is to the extent that the interdisciplinary scholars in both accounting and psychology fields have increasingly acknowledged the role of personality traits, temperament, and emotions in making decisions. In any auditing task, the audits are to employ their own personal characteristics, i.e. the kind of traits rooted in internal elements (e.g. thoughts, values, and hereditary traits) and external elements, being influential in the development of individual audit professional identity. Conducting quality auditing requires human resources to possess identity. Possession of professional identity leads to heightened auditing quality as well as higher auditor success in a highly competitive environment. The main purpose of this study is to identify factors influencing auditors’ professional identity from the viewpoint of audits who are a member of the Iranian Association of Certified Public Accountants (IACPA hereafter). Under a qualitative approach and with the help of interview protocol, this study collected the required data from 27 members of IACPA who are acting as partners and technical managers of auditing institutes. Based on the study findings, the factors influencing auditors’ professional identity have been categorized under four main themes including superior mental capabilities, psychological traits, personality traits, and features of the auditing institutes, expectations and challenges, and eventually promotion of audits’ professional identity status. The results of this study may contribute to the expansion of the study’s thematic literature and may result in the promotion of the audit profession’s status. Moreover, the results can be applied for the elimination of the contemporary challenges evident in the audit profession nationwide.

This study examines the political and economic factors influencing the decision of investors in the stock exchange. For this purpose, first, by using the Meta Synthesis method, the factors affecting investment decisions were extracted from previous researches and then, using Delphi technique, the identified features were evaluated and approved by experts. Then, using DEMATEL method, the relationships between the factors were analyzed, and finally, the sequence and rank of each factor were determined based on the Interpretive Structural Modeling method. Based on the results obtained from the DEMATEL method, "Foreign political news and revolutionaries" and "International economic revolutionaries" are the most influential factor on other factors and "Predicting the country's economic situation in the future" is the most influential factor among other factors. Also, the results of the Interpretive Structural model approach show that Political factors such as the "Comments of political officials", "Iran's political relations with other countries" and "Internal Security and Stability" have the greatest impact on investment decisions.

The statistical population of the research included an unlimited number of experts, professors and specialists in the field of management accounting and behavioral sciences, and the number of interviewees was about 16 people. The sampling method was in the form of a snowball, in which the interviewees were asked to introduce people who are knowledgeable about the research topic to conduct subsequent interviews. Primary data were collected through interviews. According to the methodological process, during the three stages of open coding, central coding and selective coding, firstly, the codes related to the topic were identified from the large number of primary data types; Then, in the method of continuous comparison, a concept was extracted from several codes, and in the same way other codes were also converted into concepts until finally 100 concepts were obtained. In the next step, some concepts were put in the form of a category so that 20 categories were obtained for this research. The findings of the research showed that 4 categories emerged as the central categories, which include: accountants' judgment, people's judgment and decision making, behavioral factors, evaluation and control. Other categories to be presented in the visual model were placed in five categories of causal conditions (4 categories), background or context (2 categories), intervening conditions (4 categories), strategies (3 categories), consequences (3 categories). Finally, the results showed the significance of the relations and components of the presented model.

The purpose of this study is to compare neural network, decision tree, nearest neighbor and support vector machine data mining techniques in predicting fraudulent and non-fraudulent financial statements. The research method is descriptive-applied and time domain from 2008 to 2018. In this study, financial ratios for two fraudulent and non-fraudulent samples and data mining methods were analyzed. Statistical hypotheses of normality, homogeneity and linearity test for financial ratios of fraudulent and non-fraudulent samples were tested. The normality hypothesis was tested using Kolmogorov-Smirnov test and Shapiro Wilk test. Then Pearson correlation coefficient for the existence of the model for financial ratios and elimination of correlated independent variables was tested. Next, data mining methods are used to test them in predicting financial statement fraud and distinguishing fraudulent and non-fraudulent financial statements. In general, the results show that data mining methods are effective in differentiating fraudulent and non-fraudulent financial statements. The neural network method had a correct prediction of 69.4%, decision tree 65.4%, nearest neighbor 64.4% and support vector machine 78%.

The purpose of this research is to examine the requirements of the reports published in the Tehran stock exchange with the common sustainability reporting standards in the world to provide an optimal sustainability reporting model for the Iranian capital market.

The statistical population was divided into three general groups of industry experts, public stakeholders, and academic experts for quantitative data analysis. The opinions of 15 experts were collected in the form of a structured interview between the winter of 2022 and the spring of 2023. The data analysis method of this research is a combination of statistical analysis methods in SPSS and multi-criteria decision-making in Expert Choice.

The option of listed companies in the field of food with 80% has a better position in the criteria of management and governance requirements in sustainability reporting and economic requirements of business model and innovation in sustainability reporting. The options of listed companies in the field of petrochemicals and listed drug companies with a value of 70% have a better position in the standard of environmental requirements of sustainability reporting.

listed companies in the field of food products were determined to be the most suitable option for optimal sustainability reporting in the stock market, while listed companies in the automotive field, listed companies in the petrochemical field, and listed companies in the pharmaceutical field, with a small difference, are ranked second to fourth, respectively. They got.

Knowledge enhancement: 

The current research is considered to be innovative in terms of subject matter. Considering the compilation of international standards and interpretive reports of the Tehran Stock Exchange in 2016, and the obligation of publishers to disclose the details of energy consumption approved on 22nd of Azar, 2021, it seems necessary to comprehensively examine the relationship between the financial and non-financial aspects of the sustainability of each type of this reporting

This research was carried out with the aim of providing an audit quality model based on blockchain technology. This research is a fundamental research in terms of dealing with the basics of identifying factors affecting the quality of auditing based on blockchain technology. It is also a practical research due to providing practical recommendations. Therefore, it can be said that this research is of fundamental-applied type. In order to collect the required information, 15 independent auditors of accredited auditing institutions of the Stock Exchange and Securities Organization and companies admitted to the Tehran Stock Exchange were interviewed as experts. In this research, a model for audit quality based on blockchain technology was designed using Interpretive Structural Modeling (ISM). The results showed that the 15 components of the model are placed in three levels. Component 15 (it is the dependent variable of the model), which is located at the first level of the ISM graph, is the most effective and dependent component of the model. In the last (third) level, the components of high transaction security, decentralization, easy tracking of information and transactions, the possibility of multi-party accounting, elimination of traditional audit methods, facilitation of secure online transactions, and the creation of smart contracts are the most effective and influential components of the model. In the second (intermediate) level, the components of high transparency of information, high accuracy, high speed, automatic processing of information, full implementation of the governance mechanism, limiting embezzlement and opportunistic behavior and spending less time and cost of audit are placed on the 15th component which is in the first level. They are supposed to affect and be affected by the components that are on the third level.

The present study was an attempt to investigate the impact of some factors on tax avoidance and present an optimal tax avoidance prevention model. The study is quantitative in terms of approach and falls within the category of library and documentary studies in terms of data collection method. Since the present library study is conducted using the real data of companies, the required data were collected from various sources such as financial statements, compact discs of the stock exchange market, the software developed by Tadbir pardaz IT group and the Rahavard-e Novin software. The population of the study includes 99 active companies listed on Tehran Stock Exchange. Accordingly, the financial data collected during 2008-2020 from companies listed on the Tehran Stock Exchange was annually studied. The researcher presented his final model after estimating 21 regressions using the Stepwise method. The results suggest that company complexity, corporate governance, accounting variables (quality of disclosure, fraudulent financial reporting, liquidity and intangible assets) and accounting income variables (quality of accruals, earning transparency and dividends) have a significant effect on tax avoidance.

The purpose of this research was to design a structural model of local factors affecting behavioral management accounting. The research method was qualitative and quantitative. Research information was collected through interviews. The statistical population of the research included experts, professors and specialists in the field of management accounting and behavioral sciences, and the number of interviewees was about 16 people. The sampling method was in the form of a snowball, in which the interviewees were asked to introduce people who are knowledgeable about the research topic to conduct subsequent interviews. Primary data were collected through interviews. According to the methodological process, during the three stages of open coding, central coding and selective coding, firstly, the codes related to the topic were identified from the large number of primary data types; Then, in the method of continuous comparison, a concept was extracted from several codes, and in the same way, other codes were also converted into concepts, until finally 20 categories and 100 concepts were obtained. In the next step, the obtained indicators were designed in the form of a questionnaire, and 58 completed questionnaires were collected among the second statistical population, i.e. the activists and employees of the field of management accounting in the capital market, who were available, and the data obtained in the quantitative part of the research. were analyzed and the findings of the research showed that 4 categories appeared as the central categories which include: judgment of accountants, judgment and decision making of people, behavioral factors, evaluation and control. Other categories to be presented in the visual model were placed in five categories of causal conditions (4 categories), background or context (2 categories), intervening conditions (4 categories), strategies (3 categories), consequences (3 categories). Next, based on the indicators, components, concepts and categories of the proposed model, a questionnaire of 100 questions was developed and based on the collected data, the relations of the proposed model were examined, and finally the results showed the significance of the relations and components of the model.  Therefore, it can be claimed that all existing structural relationships have been confirmed and the quantitative analysis is valid on the accuracy and reliability of the results of the qualitative analysis. Therefore, the results of the confirmatory factor analysis indicate the overall fit of this component (causal condition variable, central, strategies, context, interventionist, and consequences) of the proposed model with the data and indicate the proper fit of this part of the measurement model.

 One of the most important reported information for stakeholder decision making is accounting profit and the main role of effective and credible transfer of information to outsiders can be considered as financial reporting. Auditing and management system in companies listed on the Tehran Stock Exchange. The present study is an applied research in terms of purpose and quasi-experimental research in the field of positive accounting research in terms of data collection method, which has been done using the fixed effects method in estimating the model. The statistical population of this study includes all companies listed on the Tehran Stock Exchange the period of 1394 to 1399. The sample of the present study consists of 187 companies. The necessary data for testing the research hypothesis has been extracted by referring to the announcements of the companies' audit committees, the new Rahavard software, the financial statements and the website of the stock exchange and other related databases. The data were also analyzed using Eviews econometric software. The research findings show that the quality indicators of audit committees include independence, number and financial expertise of members and governance system indicators including independence and number of board members. Management, stability and duality of CEO role have a significant effect on profit awareness.

The purpose of this study is to present the audit model for the supreme Audit Court in the process of granting facilities to knowledge-based companies. This study is qualitative research using the Grounded Theory method and purposeful snowball sampling was used to saturate the concepts. Participants in this study were 15 people who had experience in auditing on facilities granted to knowledge-based companies. Data were collected through in-depth individual and semi-structured interviews during the months of April, May and June 2021 and recorded with the permission of the participants, then converted into text and after several readings, analyzed with the MAXQDA10 software. Findings include the audit of supreme Audit Court in knowledge-based companies as an axial category and causal conditions(Human resources and organization of the court, personality and professional characteristics of the auditor), contextual factors (position of the Court and the demands of the society from it, legislation and executive and supervisory institutions), Intervention conditions (international forums and standards, information technology, disclosure restrictions and politicization, culture and values of society), Strategies (Auditing of supreme Audit Court, Support Organization from Knowledge-Based Company, Review of Knowledge-Based Companies, Internal Control of Supporting Organization) And outcomes (results for Beneficiaries) which were placed in the form of a paradigm model.

This study examines the individual and psychological factors influencing investor decision-making except in the stock market. For this purpose, first, by using the meta-combined method, the factors affecting investment decisions are extracted from previous research and then, using two Delphi techniques, the identified factors were evaluated and approved by experts. Then, using the Dematel method, the relationships between the factors analyzed and the effect of each factor on each other were determined. Based on the results obtained from this method, among individual factors, the type of job has the greatest effect and having education and financial literacy has the least effect on other factors. Income level and savings level are the most affected. Among psychological factors, mass behavior has the most influential factor and representative intuition has the least effect on other factors. And risk-taking, empowerment and optimism are the most affected by other factors, respectively.

The Purpose of this research is Provide a Green Audit Quality Model based on the Recommendations of the UK Financial Reporting Council (FRC) Assessment of Environmental Change.

The research method was mix method in terms of data type and the target population was 11 accounting and financial management specialists at the university level and 14 audit partners in the quantitative department. In this study, in the qualitative part, Meta-synthesis and Delphi analysis were used, and in the quantitative part, a Total Interpretive Structural Model was used to determine the most effective themes of the green audit quality model.  

The results of the research in the qualitative part indicate the existence of two main components and 11 propositional themes related to the quality of green auditing, and in the quantitative part assessing the level of corporate environmental risks for stakeholders is the most influential issue of green audit quality based on the assessment of the UK Financial Reporting Council.

The results reflect the fact that recognizing this level of risk can help competing companies and even investors to examine the level of progress of the company in terms of environmental technologies and its future prospects at the market level.

In the present study, the researcher uses meta-analysis to investigate how the size of the company affects the accuracy of earnings forecasting. In the first step, referring to the available domestic and foreign scientific and research databases, the keywords of company size and accuracy of earnings forecasting and meta-analysis method were searched and a number of articles in Persian and English from 2010 to 2021 about this relationship were found. In the next step, in order to calculate the size of the study effect, the researcher first standardizes all the results of the articles and identifies them so that they can be compared and combined. The results of the present study using the statistical combination of the results of previous studies in the field of examining the effect of company size on the accuracy of earnings forecasting showed that the fixed effects model is valid and significant and states that company size has a significant effect on the accuracy of earnings forecasting. Also, tests of homogeneity of research showed that the studies of the present study are completely homogeneous

The present study was conducted to investigate and rank the factors affecting the quality of internal audit performance. This study is considered as an applied research in terms of purpose, descriptive-analytical in terms of analysis and has used library studies for data collection. The effective factors have been investigated using panel data-based regression method and Excel, EViews and R have been used to analyze the data. The statistical population used in this study includes the financial information of 99 companies listed on the Tehran Stock Exchange annually for the years 2009 to 2021. Also, Expert Choice software and AHP method, one of the multi-criteria decision making methods and sub-branch of the McDm (multi-criteria decision making), have been used to analyze and rank the data. The results show that the variables of board size, number of board meetings, audit committee hard work, industry competition, the ratio of foreign sales to total sales, board independence, size of audit committee, type of audit report, cycles of internal auditors and company size, ethics, continuous auditing and stress in the estimation model have a positive and significant effect on the dependent variable, ie the quality of audit performance.In the ranking stage, the size of the company, the size of the audit committee, the type of audit report, the independence of the board, the ratio of external sales to total sales, the number of board meetings and the number of committee meetings have greatest effect on the quality of internal audit performance, respectively.

Profit awareness is a challenging topic for investors, financial analysts, managers, supervisors and academic researchers. In this regard, it is necessary to determine how and why accounting numbers, especially profits, affect the market indicators or economic value of an enterprise and lead to profit awareness. The purpose of this study is to investigate the role of the audit committee in accounting profit awareness as It is a challenging issue for investors. The method of this research is applied in terms of purpose and in terms of descriptive-survey implementation strategy and the statistical population of experts and experts in the field of auditing during the years 1394-1398. In the technical dimension of the research, the fuzzy method was used to take into account the discussion of uncertainty in the research and the non-ranking comparison of the electrode method was used to increase the accuracy of prioritization. In order to test the hypotheses, structural equation modeling using Smart PLS method has been used. The results of this study show that Delphi and fuzzy method type two and electro type three, which were in order to determine the most important indicators affecting profit awareness, sub-indicators of board independence, audit quality and independence of audit committee members, as the most important sub-indicators affecting awareness. The . based on the PLS method, it was concluded that; Quality of audit committees; With an impact factor of 0.693 and strategic factors, companies with an impact factor of 0.785 have a positive and significant effect on profit awareness.

The Profitability of commercial banks is a very significant and complex issue that is influenced by the management of intellectual capital and financial capital as accounting factors and also indicators of the banking industry and macroeconomics as environmental factors. The main purpose of this study is to determine the importance and ranking of factors and indicators affecting the profitability of commercial banks, in order to help effective decisions of central bank policymakers and bank managers. The statistical population includes 17 commercial banks active in Tehran Stock Exchange during the years between 2016 to 2021. To achieve the purpose of this study, the Friedman ranking test in SPSS software was used. The results show that financial capital and intellectual capital as accounting factors were more valuable than the indicators of the banking industry and macroeconomics as environmental factors. The ranking of indicators has shown that the variables of bank size, human capital efficiency, ownership concentration and management efficiency are the most important factors, respectively; In contrast, the variables of capital efficiency of innovation, competition, GDP and communication capital efficiency were the least important in the profitability of commercial banks, respectively. Therefore, based on empirical evidence of this study suggests that managers of commercial banks, along with environmental factors, should pay sufficient attention to the management at their disposal resources. In particular, the increase in assets through the attracting deposits and the increase of capital, and the optimal use of human capital have a decisive role in improving profitability.