فهرست مطالب razieh alikhani

The aim of this study was to investigate the professional and organizational identity of auditors and commercialization in auditing firms with an emphasis on the moderating role of Machiavellianism. In order to achieve the research goal, about 384 questionnaires were distributed and collected among the auditors of auditing firms in Iran as a statistical sample. The data collected by the questionnaires were analyzed by SPSS24 and Smart PLS3 software using structural equation modeling. The results of the analysis of research hypotheses using structural equation modeling at a 99% confidence level showed that the professional identity and organizational identity of auditors have a positive and significant effect on the market orientation of auditing firms. The professional identity and organizational identity of auditors have a positive and significant effect on the customer orientation of auditing firms. The professional identity and organizational identity of auditors have a positive and significant effect on the direction of the processes of auditing firms. Machiavellianism has a positive and significant effect on the relationship between the professional identity of auditors and the market orientation, customer and processes of auditing firms. Machiavellianism has a positive and significant effect on the relationship between auditors' organizational identity and market orientation, customer and auditing firm processes. Based on the obtained results, it can be stated that commercialization in auditing firms is influenced by the professional and organizational identity of auditors, and in the meantime, Machiavellian behavior of auditors can also moderate the effects. Therefore, auditing firms can implement effective commercialization systems by controlling the professional identity and organizational identity of auditors.

The purpose of the present study was the interpretive structural modeling of factors affecting the psychological resilience of auditors. This study is based on the practical purpose and from the perspective of the method, it is in the field of mixed studies with the inductive-comparative approach. The identification of factors affecting the psychological resilience of auditors was done through semi-structured interviews based on theoretical saturation with professors and experts in psychology, accounting and organizational behavior management. The validity and reliability of the interviews were confirmed by the method of relative content validity and Cohen's kappa index, respectively. In order to model the factors affecting the psychological resilience of auditors, the opinions of the founders, managers and accountants of the audit institutes in the number of 79 people were used with the convenience sampling method and with the help of a questionnaire. Validity and reliability of the questionnaire were confirmed using content validity and test-post-test method. Coding the resulting data using MaxQda 2020software led to the identification of 14 factors affecting the psychological resilience of auditors. Modeling of the identified factors with interpretative structural method led to the formation of seven levels, where psychological contracts, mindfulness and psychological empowerment were the most effective factors and psychological health was the most impressionable factor.

This study was conducted to investigate the effect of Machiavellianism on Financial Crime with the mediating role of ethical orientations. In the present study, in order to have equal chances for all members of the sample, a simple random sampling method was used using the Georgian and Morgan table and 306 people were selected as the statistical sample. Data of were collected by questionnaires and analyzed using structural equation modeling. The results showed that Machiavellianism has a positive and significant effect on Financial Crime. Machiavellianism through ethical orientation has a positive and significant effect on Financial Crime. Also, Machiavellianism through relativism has a positive and significant effect on Financial Crime.The results showed that Machiavellianism has a positive and significant effect on Financial Crime. Machiavellianism through ethical orientation of has a positive and significant effect on Financial Crime. Also, Machiavellianism through relativism has a positive and significant effect on Financial Crime.

"Organizational culture" is a shared and relatively stable pattern of basic values, beliefs, and convictions in an organization. Considering the importance of organizational ethical culture in the country, and especially in public and private organizations, also considering the role of culture as a guarantee of stability in this organization. This descriptive-analytical research aims at identifying and leveling the factors affecting the organizational ethical culture in the audit firm by applying The Pairwise comparisons ISM method was performed.For this purpose, by using the studies and research done in the past and also benefiting from the opinions of fifteen university professors and employees of the auditing organization, the factors affecting the organizational culture were investigated and after the final approval, 9 factors were selected. In the next steps, these factors are used in the research with the interpretive structural modeling technique and with the method of ISM pairwise comparisons and EXCEL software.Finally, among the investigated factors on "organizational ethical culture", five general levels were classified. The "Working pressure" was selected as the first level. At the second level, the parameters of "performance measurement system", "power structures", and "incentive and punishment systems" were confirmed. The third level also includes "management of educational programs" and "organizational norms". The fourth level is dedicated to "Employee Behaviors". Finally, the fifth level, the most influential parameter of "Organizational Ethical Culture", was declared to be trusted.

The purpose of this study was to investigate the moderating role of managers' narcissism in explaining the relationship between internal auditor competence and the possibility of exposing the weakness of internal control.

The current research is applicable in terms of purpose, descriptive- analytical in terms of inference method and in terms of the overall research plan is events/retrospective. In the present study, the collected data of 144 companies during the years 2012 to 2018 have been analyzed through logit regression and stata software.

The professional competence, experience and the level of education of the internal auditor are the features of the internal auditor’s competence that have been studied in this research. Furthermore, the financial leverage, asset returns, sales growth, board size, duality of duties of the CEO, major auditing firm, the company’s activities life, company size, profit and loss index, operating cash flow and inventory ratio, as control variables have entered the research model.

After ensuring the acceptable fit of the measurement and structural patterns of the research, the results of the hypothesis test using Logit panel regression method with random effects indicates that managers’ narcissism positively moderates the relationship between internal auditors’ professional competence and the possibility of disclosure of the weakness of internal control, the work experience of internal auditors and the possibility of the disclosure of internal control weakness, but it has no effect on the relationship between the level of education of internal auditors and the possibility of the disclosure of the internal control weakness.

Contribution: 

The almost uncovered area of research, which is related to internal control inefficiencies, examines and the filling of vacuum in the theory of accounting helps to discover the effects of traits and internal audit characteristics on access to related goals with the impact of narcissism.

This study was conducted to investigate the relationship between shareholder tendencies, Machiavellianism and support for corporate sustainable reporting. To achieve the research goal, 228 questionnaires were distributed and collected by simple random sampling method to collect the required information among the CEOs of companies listed on the Tehran Stock Exchange during the research period. The data collected by the questionnaires were analyzed by SPSS software version 24 and Smart PLS version 3 using structural equation modeling. Also, to evaluate the quality of the measurement tool in this study, index reliability, convergent validity and divergent validity were used. Analysis and analysis of information collected from research questionnaires at 99% confidence level using structural equation modeling showed Machiavellianism and shareholder tendencies have a positive and significant relationship with the company's sustainable reporting, so increasing Machiavellianism and shareholder tendencies, supporting reporting Stable increases the company. Machiavellianism has a positive and significant effect on shareholder tendencies. Also, the tendencies of shareholders have a positive and significant effect on the relationship between Machiavellianism and supporting the company's sustainable reporting. In general, the results showed that Machiavellian behaviors among managers cause them to have a positive impact on shareholders' attitudes regarding corporate social responsibility and the implementation of sustainable reporting in companies in order to achieve their goals and optimally reflect the company's situation.

Evaluating the quality of sustainability disclosure and its impact on sustainability performance based on legitimacy theoryAbstractThe aim of this study is to evaluate the quality of sustainability disclosure and its impact on sustainability performance. In this regard, content analysis has been used to measure the sustainability disclosure of companies. In order to perform content analyze, a checklist tool consisting of 34 components and 104 indicators were used to describe the criteria for disclosure identification. The sample of the present study, which has been selected by systematic removal method, includes 130 companies listed on the Tehran Stock Exchange for the years 2012 to 2018. This applied research is of a descriptive-correlation type. To analyze the data, Eviews Econometrics Software and a multivariate linear regression model have been used to test the hypotheses. The research hypotheses test results showed that there is a positive and significant relationship between the quality of sustainability disclosure, amount of high quality sustainability disclosure and sustainability performance, but no negative relationship was observed between low quality sustainability disclosure and sustainability performance. In other words, in the Iranian capital market, the proposed components and indicators related to sustainability disclosure are not considered very important and attention is not paid to the quality of sustainability disclosure. Therefore, the evidence obtained in this study showed that the reporting quality of sustainability disclosure in Iran is lower than foreign research.

The purpose of the present study is to explore qualitative and quantitative dimensions of the forward-looking information disclosure of the annual reports of the firms. Content analysis has been utilized to measure the quality and quantity of the firms’ forward-looking information. In this research, the unit of the content analysis is the number of sentences. For this reason, board of directors reports presented to 133 listed firms of Tehran stock exchange market during 2012 to 2018 was investigated. In order to analyze findings, Excel and SPSS were utilized. The results indicated that there is a significant difference between the levels of the disclosure in various industries. Industries of sugar and machinery and equipment had the highest and the lowest level of disclosure, respectively. Future information disclosure presented to the firm's board of directors has a significant difference. Profit and loss and balance sheet items had the highest and the lowest level of disclosure, respectively. In the end, the tone of the forward-looking information disclosure has significant difference in the annual reports of the firms. The highest and the lowest disclosures contain positive and negative tone, respectively.

Many stakeholders, Current reporting In relation to corporate sustainability they consider it insufficient for their needs. Therefore, this is important to create a gap between Stakeholder expectations and corporate performance in reporting is sustained. Therefore, this study seeks to provide a providing a sustainability reporting Framework based on balancing stakeholder expectations and company capacity. In this study, 138 companies listed on the Tehran Stock Exchange have been studied, the method of this research is survey and its sampling is purposeful. To study the model, Cronbach's alpha, hybrid, shared and convergent reliability methods were used, and to fit the model, factor loads, path significance, and finally paired t-test were used. SPSS and Smart PLS software were also used for data analysis.Findings show that out of 169 components studied (classified in 11 groups), 85 components (for sustainability disclosure) have been expected by stakeholders and in all groups except the index class of the organization, between the current situation and the case There was a significant difference in stakeholder expectations, Finally, after creating a balance between the components, a model consisting of 60 components was presented in the form of a balanced company stability report.

The aim of this study was to investigate the professional and organizational identity of auditors and commercialization in auditing firms. In order to achieve the research goal, about 384 questionnaires were distributed and collected among the auditors of auditing firms in Iran as a statistical sample. The data collected by the questionnaires were analyzed by SPSS24 and Smart PLS3 software using structural equation modeling. The results of the analysis of research hypotheses is using structural equation modeling at 99% confidence level indicated that the professional identity and organizational identity of auditors have a positive and significant the effect on the market orientation of auditing firms. The professional identity and organizational identity of auditors have a positive and significant effect on the customer orientation of auditing firms. The professional identity and organizational identity of auditors have a positive and significant effect on the direction of the processes of auditing firms.

Forward-looking information is intended to satisfy the increasing requirements of investors as it offers investors additional means of evaluating future perspective and risks along with current concerns of the firm. Futuristic investors want to invest in those firms who have high performance in future. As a result, the financial statements which reveal future information will useful to existing and potential investors in particular and to the other users in general. The aim of this study is to examine the effect of Forward-looking Information Disclosure on Future Profitability in the Tehran Stock Exchange. The overall research method is applied in terms of its purpose and is based on post-marketing research design. Of the comparable firms listed in Tehran Stock Exchange, through systematic knockout, 130 companies have been studied over a period of 6 years. To determine the relationship between variables, multiple linear regressions based on panel data analysis with fixed effects has been used. Findings showed that there is no significant relationship between the level of forward-looking information disclosure and the tone of forward-looking information disclosure with the firms’ Future profitability.

One of the important issues that have faced professional commitment and ethics in the auditing profession in recent years has been the marketing and commercial activities of auditors. Accordingly, this study was conducted to investigate the effect of professional commitment on auditors' attitudes toward marketing activities with the mediating role of ethical orientations. The statistical population of the study included auditors who are members of the Society of Certified Public Accountants working in Tehran auditing firms. In the present study, in order to have equal chances for all members of the sample, a simple random sampling method was used using the Georgian and Morgan table and 245 people were selected as the statistical sample. Data were collected by questionnaires and analyzed using structural equation modeling. The results showed that professional commitment has a positive and significant effect on auditors' attitudes toward marketing activities. Professional commitment through ethical orientation has a positive and significant effect on auditors' attitudes toward marketing activities. Also, professional commitment through idealism and relativism has a positive and significant effect on auditors' attitudes toward marketing activities. In general, the results indicated that the characteristics of professional commitment through ethical orientations not only do not conflict with marketing activities, but also lead to the development and increase of auditors' attitudes toward marketing activities.

The present study examines the effect of voluntary disclosure of historical and forward-looking non-financial information on sustainability performance and contributes to the existing literature by providing evidence of a definite relationship between the level of voluntary disclosure and sustainability performance in Iran. For content analysis, a checklist tool consisting of 23 components and 186 indicators was used to describe the disclosure criteria. In order to achieve the purpose of the research, the required data of 910 year-company observations (7 years and 130 companies) resulting from the screening process by systematic elimination of companies listed on the Tehran Stock Exchange, have been used in a descriptive-correlational manner from sources such as corporate board reports, financial statements, resource management software and new results with the implementation of content analysis test and multivariate linear regression model. The results showed that there is a positive and significant relationship between voluntary disclosure of non-financial information, historical and forward-looking non-financial information and sustainability performance. These findings indicate that the motivation of companies to disclose voluntary information, especially about the Iranian economy, is very important, because companies must grow economically and therefore their need for capital is high. This study also showed that the level of corporate disclosure continues to increase during the study period.

The objective of this study is to investigate the moderating role of managers’ narcissism in explaining the relationship between the competence of the internal auditor and the possibility of the disclosure of internal control weakness. For this purpose, the data of 144 companies during the years 1391 to 1398 have been used. Also, the current research is applicable in terms of purpose, descriptive- analytical in terms of inference method and in terms of the overall research plan is events/retrospective. The professional competence, experience and the level of education of the internal auditor are the features of the internal auditor’s competence that have been studied in this research. According to this and after ensuring the acceptable fit of the measurement and structural patterns of the research, the results of the hypothesis test using Data panel regression method with random effects indicates that managers’ narcissism negatively moderates the relationship between auditors’ features and the internal control effectiveness, in other words, the more narcissistic managers are, the less positive the impact of auditors' professional competence, experience and level of education on the effectiveness of internal control.

Non-performing loans (NPL) strongly affect the health of the banking sector as well as the economies of countries. The provision of loans by banks must be safe and sound so that the bank can be financially strong in times of crisis against credit risks and bankruptcy.Failure to manage credit risk increases the risk of bank bankruptcy. Due to the importance of this issue, the present study designs a multi-objective mathematical model to reduce risks and increase bank returns.Therefore, in order to optimize the loans granted by banks in the face of uncertainty in systematic risk, exchange rate and inflation, the robust model of mathematical linear programming based on Malloy approach presented the model based on financial data from 2013 to 2017 bank using the meta-heuristic algorithms of bat and Whale in MATLAB software have been evaluated.The results show the efficiency of the model and the improvement of the rate of return (current loans) and the reduction in credit risk and bankruptcy.

Due to the special importance of ethical behavior in human resource management in organizations in this study, the ethical hypocrisy of human resources has been investigated. Moral hypocrisy is a behavior in which the conscious and purposeful person acts deceptively. Human resources use projection technique in qualitative research and identify its driving factors.

The philosophy of this research is interpretive, its approach is qualitative and through individual interview and Kanoon group with projection technique in three sections of questions, word association and image capture. The statistical population in the field of financial services has been used until theoretical saturation. They were selected from targeted sampling. Data analysis was performed through open and centralized and selective coding processes with the help of MAXQDA quality analysis software. Also, four criteria of credibility, transferability, reliability and verifiability were used to investigate the strength of the research.

The Analysis of the coding process led to the emergence of the final model of research on the pivotal category, entitled "Ethical Hypocrisy of human resources". This model includes components in both individual and organizational dimensions, drivers in 8 dimensions of personality factors, organizational factors, and success. It refers to ambition, financial factors, power-seeking, environmental factors, cultural factors, and appointments.

This study provides the necessary ground for recognizing the constituent dimensions of human resources' moral hypocrisy, including individual and organizational components in both organizational and extra-organizational dimensions, as well as influential factors in the field of moral hypocrisy.

Dealing with the issue of Accounting Development necessitates an internal and external look at the profession, which is able to examine “accounting” from different dimensions. Accounting Development can be evaluated in various forms. One of such forms of evaluation is the use of the Contingency Theory that says there is no single, universal or ideal form for the system of accounting information; in other words, specific conditions and situations will dictate the best-fit system choice in those conditions and situations. Thus, this study aimed at suggesting a domestic model of Accounting Development based on the Contingency Theory. Here, the mixed qualitative-quantitative method was used to suggest the research model. In the qualitative part, questions were given to the experts of the study to answer via the snowball sampling. In the quantitative part, the structural equations approach as well as the confirmatory factor analysis was used. In the first phase, 51 concepts within the framework of 5 categories were extracted from the interview with experts. In the second phase, the concepts and the categories were decreased to 41 and 5 respectively. The categories included political, economic, organizational, environmental and professional factors. The results from the factor interrelationships as well as their impact on Accounting Development indicated that among different factors, the environmental factor with coefficient of 0.302 exerted the highest impact. As is emphasized in the Contingency Theory, environmental factors are considered among the most important factors that affect Accounting Development in all countries.

Since privatization in the auditing market is in its infancy, there is a possibility of non-compliance with ethical and ethical orientations in this market. For this reason, in order to maintain the credibility of the profession and to observe ethical standards based on the professional behaviors of auditors, marketing activities are considered as an issue and problem in the auditing profession.This study aimed to investigate the effect of Machiavellianism on auditors' attitudes toward marketing activities with the mediating role of ethical orientation. The statistical population included the auditors of the official accountants who were considered in audit institutions of employment. The research questionnaire was collected among 245 members of the statistical population as an example. The data collected by questionnaires were analyzed using structural equation modeling. The results showed that maciaolism has a positive and significant effect on auditors' attitude toward marketing activities. Maciaolism has a positive and significant effect through ethical orientation on auditors' attitude towards marketing activities. Machiavelism has a positive and significant effect through idealism and relativism on auditors' attitude toward marketing activities. Since privatization in the auditing market is in its infancy, there is a possibility of non-compliance with ethical and ethical

In order to maintain the balance of cash flow between lenders and borrowers, banks have to use a financially appropriate ecosystem. When such a flow is rebated and or disrupted by non-performing loans (NPLs), life trends of banks and implementation of national economic policies are damaged seriously. Mis management and flexibility in lending and repaying off a loans are considered a drive force of NPLs.The aim of present research is to present a model for the optimization of bank loans portfolio under conditions of uncertainty, which is based on the robust scenario-based approach developed by Mulvey et al. uncertainty criteria set in this study include such economic factors as exchange rates, inflation, and systematic risks. This model has three objective functions: (1) increasing the returns of banks by increasing current loan, (2) decreasing the credit risk, and (3) mitigating the risk of bankruptcy based on Altman Financial Ratios, which are analyzed by using GAMS software. Using this model, bank managers based on the status and strength of each type of loan under normal circumstances and uncertainty can make the right decision to pay a certain amount of each type of loan according to the optimal limit, which reduces the credit risk and bankruptcy of the bank. The results also show that respectively systematic risk, inflation rate and exchange rate have the greatest impact on loan quality reduction.

Considering the importance and role of jihadi management in the resistance economy, the factor of strength of national power of management, and the special importance of managers' moral behavior, the moral hypocrisy of managers was investigated. The purpose is to designed the factors that reduce the moral hypocrisy of managers with a qualitative approach using the projection technique.

The research was interpretive and was organized with a qualitative approach and individual interviews and center interviews with projection technique in three parts: questions, word association and image capture. The statistical population was the managers of financial services who were selected by purposive sampling of 14 people until reaching theoretical saturation. The research tool was a semi-structured interview, using the four criteria of reliability, transferability, reliability and verification to evaluate the strength of the research and with the help of qualitative analysis MAXQDA software, data analysis was performed.

Qualitative analysis led to the design of a model of factors that reduce the moral hypocrisy of managers from the perspective of jihadi management, which shows that the reducing factors in 7 dimensions are value factors, managerial ability, responsibility, organizational justice, organizational transparency, work conscience and organizational commitment.

This study, by explaining the model of moral hypocrisy, provided the basis for recognizing the dimensions of the moral hypocrisy of managers as reducing factors of moral hypocrisy.

Asset quality of banks is a considerable indicator of bankruptcy signals, affecting efficiency and continuity of bank activities. Increasing the volume of non-current receivables increases the risk and adversely affects the efficiency of the banking network. planning to collect such receivables timely as well as prevention of mis management in the lending sector result in increased income, profitability, increased resources of banks, decreased credit risks, and low likelihood of bankruptcy. The aim of present research is to provide a mathematical model of fuzzy multi-objective optimization to optimize exchange and participatory contracts of banks. In present research, optimization is implemented by increasing current loans and minimizing credit and bankruptcy risks. After programming, research data is analyzed by using GAMS software. Results of the optimization of each category of loans include a 2% increase in current loans returns, a 2.1% decrease in risks the passed due dates, a 3.3% reduction of outstanding loans, and a 10.95% decrease in doubtful debts.

The main purpose of the present research is to investigate the relationship between audit committeefeatures and audit reporting readability.

The present research is an applied one in terms of purpose and is descriptive-correlation in terms of method. The Statistic population includes listed firms in the Tehran Stock Exchange during 2014 to 2018 with 72 firms as sample.

This research, which has used panel data with fixed effects, indicates the analysed results of the firm data using  multivariate regression method that there is not a significant relationship between audit committee size, audit committee independence and audit committee financial Expertise with Audit reporting readability.

Despite the lack of a significant relationship between Audit committee size, audit committee independence and audit committee financial expertise with audit reporting readability need attention to the effectiveness of audit committees’ characteristics is very important.

Today, the creation of multiple changes in the global space has had a significant impact on higher education institutions, leading them to reconsider their overall strategies. The aim of the present study was to develop a university entrepreneurial marketing scale with a mixed approach. The sample of the qualitative section consisted of 12 managers who were selected using targeted sampling method and based on the principle of saturation. Technology and entrepreneurship management. The statistical sample was 431 people, which was distributed in several stages throughout Iran by cluster sampling method. To analyze the qualitative part of the in-depth interview, content analysis technique and MAXQDA software and in a small part of expert narrative (CVR), exploratory factor analysis, DEMATEL technique and MATLAB software to determine the internal relationships between the components and software of structural equations Amos Used to test hypotheses. The results showed that university entrepreneurial marketing has seven dimensions; Academic processes are networking, advertising, customer orientation, employee competence, opportunism and facilities. The results of the quantitative section showed that the components of facilities, employee competence and academic processes have a causal aspect and the components of advertising, networking, customer orientation and opportunism have a disabled aspect and have a higher impact. The results showed that entrepreneurial marketing of the university is a new and practical method for marketing of universities and higher education institutions, which can be used to compete and survive in today's competitive conditions of the education industry.

Banks as financial and service-provider institutions in a society have a decisive role in the circulation of money and wealth of a country, so they have a special place in the economy of each country. Considering the importance of lending in quality of banks return and econom-ic decisions and increasing competition in banks, analysis and research in this area is neces-sary. Accordingly, in the present study, a data envelopment analysis model was used to evaluate and select the optimal portfolio of banks' listed loans in Tehran Stock Exchange for 2017. Bank loans were evaluated using data envelopment analysis method and based on a set of banking criteria whith the use Gams software. In this method, banks are ranked based on the highest score and then the most efficient banks are selected. Finally, in order to evaluate the effectiveness and usefulness of the proposed method, a case study has been used in Iranian banks, which the results of performance evaluation of each type of loans and bank has been extracted. The results of the present study indicated that out of all the lending, Pasar-gad, Parsian and Saman Banks had the best performance and the Sarmayeh, Dey and Gardeshgari Banks had the poorest performance.

Narcissism which is considered as a personality structure could affect the managers’ judgement and decision making of various probabilities. According to the recent studies, narcissism plays a vital role on doing the corporate social responsibilities activities among the managers. The present study aimed to determine effect the moderating role of managers’ narcissism on the relationship between environmental uncertainty and CSR in companies listed to Tehran Stock Exchange. The overall research method is applied in terms of its purpose and is based on post-marketing research design. Of the comparable firms listed in Tehran Stock Exchange, through systematic knockout, 134 companies have been studied over a period of 5 years. To determine the relationship between variables, multiple linear regressions based on panel data analysis with fixed effects has been used. The results of the analysis of hypotheses showed that there is a negative and significant relationship between environmental uncertainty and corporate social responsibility. Also, the effect of director's narcissism on the relationship between environmental uncertainty and corporate social responsibility is positive and significant.