seyed mohammad moshashaei

This research examines the interest rate risk management, one of the most important risks in banks listed on to the Tehran Stock Exchange and the impacts that may have on the persistence and valuation of net interest income; Because most of the profitability of banks comes from this income. In the meantime, by presenting new criteria instead of the gap criterion (GAP), an effort was made to gain a better understanding of this banking practice in addition to helping banks manage this risk more effectively. The time frame of this research is 2003 - 2021 and the research method is correlation base. To test the hypotheses, unbalanced panel data and GMM and OLS regression have been used. The results of the research show the existence of a negative and insignificant relationship between the impact of interest rate risk management and the persistence of net interest income, and with the valuation of this income, an insignificant but positive relationship is seen. The obtained results indicate the existence of an obstacle called the mandatory determination of the interest rate, which prevents the effective management of this risk by the banks and prevents them from achieving stability in net interest income and, consequently, stability in profit and it deprives them of the increase in the valuation of their shares.

Subject and Purpose of the Paper: This study aims to investigate the factors affecting innovation and performance in public sector organizations.Research The research ahead is applied in terms of purpose and a descriptive and survey in terms of method. The statistical population of this study was the employees and managers of the middle level of the Tax Affairs Organization of West of Mazandaran Province in the year 2020. To achieve this purpose, 127 people were selected as the sample. Structural equations used to test research hypotheses. Research The results of this study show that factors such as budget constraints and experience to achieve innovation in the public sector have a significant effect. Also, budget constraints, motivation to improve performance, reaction to poor performance, and experience have affected organizational performance.Conclusion, Originality and its Contribution to the Knowledge: The results of the present study show that the implementation of a participatory approach in public sector organizations can be effective in innovation and better performance of these organizations. Investigating the role of factors affecting innovation and performance can expand their assessment models and improve the performance of the organization and thus the government.

The purpose of this research is to examine the effect of audit committee financial expertise on the relationship between internal control weakness and audit fees. The statistical population of this research includes all firms listed in Tehran Stock Exchange during the period of 2013 to 2018. For this purpose, 163 companies in the Tehran Stock Exchange were selected. To test the hypotheses, regression method was used and data were analyzed using Eviews software.The results show that there is no relationship between internal control weakness and audit fees, but the financial expertise of audit committee members has a moderating effect on the relationship between internal control weakness and audit fees.Financial expertise of audit committee members has a moderating effect on the relationship between internal control weakness and audit fees. Given the effect of audit committee financial expertise on the relationship between internal control weaknesses and audit fees, it is important to consider the effectiveness of audit committees.

According to the Social Cognitive Theory, human behavior is influenced by individual differences and environment. Auditors’ Organizational Attitudes, that is, Organizational Commitment and Job Satisfaction can be effective on  audit quality improvement. The purpose of this study is to examine the effect of auditors’ individual differences on their organizational commitment and job satisfaction. For this purpose, according to the social cognitive theory, two criteria of internal locus of control and self-efficacy are used as auditors’ individual differences. The study is based on a survey of 252 certified public accountants working in Audit Organization and audit firms. Research hypotheses are tested using ordinary least-squares regression. The results indicate that auditors’ internal locus of control and self-efficacy has positive and significant effect on their organizational commitment and job satisfaction. These results reflect the importance of attention of authorities to individual differences of current auditors and applicants for recruitment in the Audit Organization and audit firms such as internal locus of control and self-efficacy.

Corporate governance is a set of methods, policies, and legal principles designed to mitigate agency problems arising from the separation of ownership and control within a company, corporate governance is a tool for balancing shareholders and managers, reducing the probability of agency problems. The purpose of this study is to analyze the mediating effect of dividend policy on the relationship between internal corporate governance mechanism and free cash flow. The statistical population of this research includes all companies listed in Tehran Stock Exchange during the period 2013-2018.For this purpose, 164 companies listed in Tehran Stock Exchange were selected. Regression was used to test the hypotheses and data were analyzed using SPSS and Eviews software. The results shows that board size has a positive and significant effect on free cash flow, but board independence and managerial ownership have no significant effect on free cash flow. Also, the mediation effect of dividend policy on the relationship between internal corporate governance mechanism (board size, board independence and managerial ownership) and free cash flow was not confirmed.

The purpose of this study is to examine the effect of Auditors’ Individual Differences on their Professional Commitment. Also, the mediation effect of Ethical Climate Fit has been examined.

According to the Social Cognitive Theory, two criteria of Internal Locus of Control and Self-Efficacy were used as Auditors’ Individual Differences. To measure the Internal Locus of Control, Specter's questionnaire and Self-Efficacy variable, Sherer and Adams questionnaire were used. Also, Professional Commitment and Ethical Climate Fit were measured by Araniya questionnaire and Victor and Cullen questionnaire. The study is based on a survey of 252 Certified Public Accountants working in Audit Organization and Audit Firms. Research hypotheses were analyzed using ordinary least-squares regression and Sobel Test.

The research results indicate that Auditors’ Individual Differences (Internal Locus of Control and Self-Efficacy) have positive and significant effect on their Professional Commitment. In addition, Ethical Climate Fit as a mediator variable enhances the relationship between Auditors’ Individual Differences (Internal Locus of Control and Self-Efficacy) and their Professional Commitment.

This result reflects the importance of the Ethical Climate in the Audit Organization and Audit Firms, which requires special attention of the authorities 9to this area.