zahra poorzamani

 This study analyzes the impact of organizational characteristics and ethical orientation on auditors' ethical sensitivity.

 It is descriptive-survey-based, field-based in its method, and deductive-library-based in terms of collecting the theoretical framework and research background. The statistical population under investigation includes all members of the Society of Certified Public Accountants, with a sample size of 338 individuals selected using Cochran's sampling method. After collecting the information from the distributed questionnaires, the research variables were calculated using Excel software, and the formulated hypotheses were tested using SmartPLS software.

 The findings indicated that organizational characteristics and auditors' experience have a positive and significant impact on auditors' ethical sensitivity, while auditors' competence, objectivity (impartiality), and idealism do not have a significant impact on auditors' ethical sensitivity.

 Given the importance of audit ethics, it is recommended that the Society of Certified Public Accountants include ethics education in their training programs to improve ethical characteristics and maintain auditors' independence and ensure greater oversight of adherence to audit ethics. Additionally, the committee responsible for developing audit standards can use the results of the present study to create standards that maintain auditors' ethical sensitivity.

As an internal advisor, internal auditors play a leading role in integrating environmental sustainability into an organization's operations, articulating potential risks threatening environmental sustainability, providing assurance to environmental sustainability–related information, and enhancing environmental sustainability practices. The purpose of this research is the green voice of internal auditors: Fuzzy matrix evaluation to disclose the environmental performance of capital market companies.

In this research, based on the hybrid nature of data collection, first, through meta-synthesis analysis, to identify the dimensions of the green voice of internal auditors in disclosing the environmental performance of companies and then, in order to determine the reliability of the identified dimensions, fuzzy Delphi analysis should be used. Finally, quantitative part through fuzzy matrix analysis, this study tries to select the most favorable dimension of green voice of internal auditors in disclosing the environmental performance of capital market companies.

The results of the meta-synthesis analysis based on the content screening of 12 determined studies indicate the existence of 8 dimensions of the green voice of internal auditors. Also, the reliability of the identified dimensions was confirmed through fuzzy Delphi analysis. Finally, based on the fuzzy analysis of the construction matrix, it was determined that the disclosure of compliance with environmental requirements is the most desirable aspect of the green voice of internal auditors in disclosing the environmental performance of companies

The obtained result expresses the fact that auditors who have an identity and rely on the code of professional conduct, based on the limits of the requirements set for the disclosure of environmental performance, always try to disclose the company's performance in this field and thus the level of transparency Improve company information to external stakeholders.

Companies are usually considered socially responsible when they voluntarily take actions that benefit not only their shareholders, but also broader groups of stakeholders as well as society at large. Firm that integrate various stakeholders’ interests in their business operations make better investments resulting in higher shareholder wealth and corporate value.Therefore, if a company is socially responsible, it benefits from superior chances, better execution, loyalty of stakeholders and better credit offers. Accordingly, if social responsibility activities are beneficial to the company, such a positive effect should be seen favorably by credit rating agencies. Therefore, this article aims to determine the optimal amount of social responsibility at different levels of credit rating in a sample of 101 companies admitted to the Tehran Stock Exchange For this purpose, first, using the emerging market score model, the credit rating of the investigated companies was calculated. In the next stage, companies with credit ratings were divided into three parts (health zone, doubt zone and helpless zone). Then, the research questions were analyzed using the particle aggregation optimization algorithm (PSO) in relation to the social responsibility of companies. The optimal results of particle aggregation algorithm indicate that social responsibility has a decisive role in different levels of credit rating in Tehran Stock Exchange. The results of the research clearly showed that the implementation of different aspects of social responsibility can lead to reducing the risk of default and increasing the different levels of credit rating in companies admitted to the Tehran Stock Exchange.

Senior managers of companies, as the main helmsmen of companies' guidance and leadership, have a significant influence on the company's strategic decisions, so they can also influence the company's decisions regarding fulfilling social responsibility. Many researches have been conducted in the field of management characteristics and various financial and functional decisions of companies, but there is little evidence that relates the psychological characteristics of managers to the company's non-financial functions such as fulfilling social responsibility. This issue is also related to the personality characteristics of managers. Therefore, the present study was formed with the aim of investigating the cognitive approaches of managers (caution and conservatism and optimism-pessimism) when making decisions on fulfilling the social responsibility of the company.

The current research is applied and quantitative from the point of view of the research method. The statistical population of the current research includes managers and financial experts in Tehran stock exchange companies, who were selected with the help of Morgan's table in the number of 213 people. The research tool is standard questionnaires and the analysis method was done with the help of confirmatory factor analysis.

The results showed that there is a significant relationship between the caution and conservatism of managers and the optimism of managers with fulfilling social responsibility at the 95% confidence level. In general, the results of this research show that the personality characteristics of managers have an impact on the social responsibility of managers in companies.

The aim of this study is to present a structural model of the drivers influencing investor behavior, considering their perception of stock returns. 

This research is applied in nature and adopts a descriptive-analytical approach. The methodology is mixed and carried out in both quantitative and qualitative phases. The statistical population for the qualitative phase consists of academic experts and managers of listed companies. Using snowball sampling and theoretical saturation, 11 participants were selected. The data collection tool for the qualitative phase was semi-structured interviews based on theoretical foundations. Data analysis was conducted using thematic analysis. For the quantitative phase, a researcher-made questionnaire, derived from the qualitative model and validated for reliability and validity, was distributed among a stratified sample of 213 respondents. The paths and causal relationships between the external and internal constructs in the structural model were confirmed using confirmatory factor analysis. 

The findings indicated that the drivers influencing investor behavior based on their perception of stock returns include "demographic factors, fundamental principles of the stock market, individual and psychological characteristics, risk tolerance capacity, and personal values and beliefs." In the quantitative section, the path coefficients were greater than 0.3, and the corresponding t-values exceeded 1.96, confirming all the paths. 

In investors' decision-making based on their perception of stock returns, behavioral factors and contextual variables such as demographic factors (e.g., age, gender, education, and individual perspectives) play a significant role. Additionally, proper and data-driven fundamental analysis in the stock market leads to more optimal investment decisions. Ultimately, risk acceptance and increasing the risk threshold significantly help individuals make profitable decisions based on technical analyses.

As a critical key point of development all over the world, investment has been an arguing issue for years, the importance of economical achievements has been reflected in different markets especially financial ones. In this study the effect of markets -capital, commodities and services - on Foreign Direct Investment (FDI) has been surveyed in all countries listed in Word Bank (WB). Considering statistical population, among the countries, membered in world bank, 10 developed and also 30 developing countries which had the most adequate data, were selected as sample . The 22-year data of these countries (since 2000 till 2021) were investigated for data analysis. Multivariable regression and panel data has been used for statistical hypothesis testing. Findings of this study showed that the capital market index had significant and direct effect on foreign direct investment in selected countries, meanwhile Gross National Production had significant and also negative effect on FDI.

The three dimensions of intellectual capital theory can have an impact on the social responsibility of auditors. The current research has been conducted with the aim of studying the role of different aspects of the theory of intellectual capital in explaining the attitude of auditors towards fulfilling social responsibility. This research is applied in terms of purpose and descriptive survey in terms of data collection method. The statistical population of the research includes all auditors working in audit firms and audit organization in Iran during the year 2021, and based on Cochran's formula, 319 people were randomly selected as a sample. To collect data, standard questionnaires with a 5-level Likert scale were used. The analysis of the collected data as well as testing of hypotheses was done using the new generation of (SEM) by (PLS) method. The results showed that the average of the variables of intellectual capital and social responsibility was higher than the theoretical average, and in addition, human capital and communication capital have a positive and significant effect on social responsibility of auditors. Intellectual capital and its dimensions (human, structural and communicational) have a positive and significant effect in explaining the attitude of auditors towards fulfilling social responsibility in the auditing profession.Contribution: The results of this research, in addition to enriching the existing research literature, can be a novel turning point and a suitable start to draw attention to the growing development of intellectual capital dimensions in the auditing profession, which have received less attention so far and ultimately lead to an increase in the level of social responsibility of auditors.

The present research aims to present the pathology of internal audit in public sector in Iran and the ranking of damages. Both field and library methods were used in two qualitative and quantitative stages. Qualitative phase using the foundation data approach, identified damages in the core categories, causal conditions, background conditions, strategies, intervention conditions and consequences of the research model, determining and in the quantitative phase, using non-parametric tests of the impact of damages Checked on performance and using the Friedman test, the identified factors were ranked. The statistical population is working internal auditors or experts who were related to this activity. According to the undetermined size of the statistical population, the sample size of 384 people was determined by Cochran's formula and 350 questionnaires were distributed. The research questionnaire was designed with a 5-point Likert scale. The results of the foundation's data approach classified the research model into 6 categories. The results showed that the variables 1. selective and tasteful behavior of managers, 2. not having a favorable organizational position, 3. weak law and lack of transparency at the community level have more priority as harm. Also, it was found that 1. the cost of political fronts in the country and 2. economic fluctuations were less important from the point of view of the respondents.

The current research was conducted with the aim of studying and modeling the role of spiritual intelligence components on social responsibility. This research is practical from the point of view of the goal and descriptive survey from the point of view of data collection. The statistical population of the research includes all the auditors working in the audit institutions and the audit organization and the Audit Bureau of Iran during the year 2022, 319 people were selected as the final sample and the analysis of the results of the questionnaires as well as the hypothesis test, in the form of descriptive analysis and Inferential statistics were done using SPSS and SmartPLS software. The results showed that the effect of all the components of spiritual intelligence, except for personal meaning-making and transcendental awareness, on social responsibility was positive and meaningful, which indicates the need to review and create more sensitivity in the field of auditor training, and also, an important turning point for increasing attention to the development of skills related to Improving spiritual intelligence is in line with fulfilling social responsibility in the auditing profession.

To the extent that earnings management obscures actual performance it can be considered at a cost.Earnings management is a set of management decisions that do not report some of the short-term facts known to management in order to maximize the value of profits. In this regard, the present paper investigates the impact of decision making styles on opportunistic earnings management by predicting the causal relationships between the dimensions of decision styles (intuitive, dependency, rational, immediate and avoidant) and opportunistic earnings management. The statistical population of this study was independent auditors and standard questionnaire was used for data collection. After conducting tests of reliability and validity of sample data, related analyzes based on structural modeling approachdone. The results show that decision making styles (intuitive, dependency, rational and avoidant) have a significant effect on fraudulent reporting. Thus, the impact of the immediate decision-making component on fraudulent reporting was not observed.decision making method on fraudulent financial reporting was observed.

The purpose of this paper is to show how investing in blockchain technology and its application can improve supply chain characteristics (adaptability, regulation and agility) that will overall increase competitive advantage, which in turn will affect company performance. The analysis method was structural equation modeling with partial least squares (PLS) in a sample of 246 accountants working in Tehran stock exchange companies and accounting professors. The results of the present study show that blockchain technology can improve the supply chain (compatibility, alignment, and agility), which leads to competitive advantage, which in turn leads to better company performance. The present study shows that blockchain technology will help to improve supply chain parameters. These findings, in addition to enriching the theoretical literature on the subject, can help companies to develop and promote blockchain-based information technology applications for competitive advantage and better performance.

The auditing profession is an independence-based profession, both in terms of standards and in terms of code of conduct, but internal auditors are different from independent auditors because they operate in a structure owned by corporate executives and must be governed by Maintain these conditions of behavioral and functional independence in accordance with auditing standards. The Purpose of this research is evaluating the function of the effective voice of internal auditors in disclosing the environmental performance of capital market companies.

 In this research, which is considered as a methodology of development and composition, an attempt was made to identify the components of the effective voice of internal auditors in exposing the environmental performance of capital market companies by relying on Meta-synthesis and Delphi analysis processes in the qualitative. Then, in the quantitative part, interpretive ranking analysis is used to identify the most effective function of the effective voice of internal auditors in exposing the environmental performance of capital market companies.

Fidings: 

The results of the research in the qualitative section, after screening the content of 12 approved studies, indicated the existence of 8 components of the effective voice function of internal auditors in exposing the environmental performance of capital market companies. These components were evaluated through Delphi analysis and the results of this section showed that all 8 components were approved.

The results show that auditors who have an identity and rely on the code of professional conduct, based on the limits of the requirements to disclose environmental performance, always try to disclose the company's performance in this area and in this way, they can improve the level of information transparency of the company to external stakeholders.

The development of the auditing profession and its ability to gain public trust will depend on the observance of professional ethics. The neoliberal mindset is one of the most important factors influencing the behaviors and level of ethics of auditors, and identifying the mindset is an important source of information to identify the ethical judgment of auditors. Therefore, in this study, the impact of neoliberalism on the ethical judgment of independent auditors has been investigated.

In this research, 194 auditors working in private sector auditing firms and auditing organizations in 2022 participated. Data were collected through a paper questionnaire and analyzed using Excel and SPSS software.

The findings of this study show that neoliberalism has a negative and significant relationship with the moral judgment of auditors and with increasing liberalism thinking, the moral judgment of auditor's decreases.

Based on the findings of this study, since the main task of auditors is to reassure and comment on financial statements and the judgment of auditors can affect the interests of many users, so identify those ethical factors that can affect the judgment of the auditor. To be effective is important.

Contribution: 

The findings of this study can lead to the development of auditing theories and texts about auditors' judgment, as well as useful information for the community of certified public accountants and other policymakers of the auditing profession about the level of neoliberal thinking among auditors and the effect of this thinking on their judgment

Cultural intelligence can be effective on social responsibility in the auditing profession. The current research was conducted with the aim of studying the effect of cultural intelligence on auditors' social responsibility. In terms of purpose, this research is practical and in terms of data collection method, it is a descriptive survey with variance-based structural equation modeling. The statistical population of the research includes all auditors working in audit institutions and audit organizations in Iran during the year 2021, and based on Cochran's formula, 319 people were randomly selected as a sample. Standard questionnaires with a 5-level Likert scale were used to collect data. The analysis of collected data as well as the testing of the hypotheses was done in form of descriptive analysis and inferential statistics by applying (SEM) using (PLS) method. The results showed: the average of the variables of cultural intelligence and social responsibility was close to the theoretical average and equal to 2.936 and 3.084, respectively, and all metacognitive, cognitive, motivational and behavioral characteristics are effective on auditors' cultural intelligence, and in addition, Metacognitive intelligence, cognitive intelligence and motivational intelligence have a positive and significant effect on auditors' social responsibility. Finally, cultural intelligence has a positive and significant effect on auditors' social responsibility. By strengthening and developing acquired skills of auditors' cultural intelligence through various academic and professional trainings, performance of social responsibility in auditing profession also increases and creates conditions for better and more satisfactory performance, which is based on findings of social exchange theory.

The present research was conducted with the aim of studying, analyzing and modeling the role of psychological components of existential critical thinking, personal meaning generation, transcendental awareness and expansion of self-awareness on intellectual capital. The psychological components of existential critical thinking, personal meaning generation, transcendental awareness, and self-awareness development, may, through interaction with other variables, affect auditors' intellectual capital. This research is applied in terms of purpose and descriptive survey in terms of data collection method. The statistical population of the research includes all auditors working in audit institutions and audit organizations in Iran during the year 2021, 319 people were randomly selected as a sample based on Cochran's formula. A standard questionnaire with a 5-level Likert scale was used to collect data. The analysis of the collected data as well as the testing of the hypotheses was done in the form of descriptive analysis and inferential statistics using SPSS26 and SmartPLS3 software by applying the new generation of SEM using PLS method. The results showed that the psychological components of existential critical thinking, production of personal meaning, transcendental awareness and expansion of self-awareness have a positive and significant effect on intellectual capital. The results of this research are a novel turning point for increasing attention and development of acquired skills training related to the those psychological components among auditors, which can lead to a great increase in intellectual capital in the auditing profession.

Business development based on synchronization with the world's technology is inevitable. In this direction and in this research, the adoption of the developed model of blockchain technology based on some concepts of management accounting, including cost management, innovation, self-efficacy of managers, strategic position and social impact has been discussed. The research method is a correlational survey among 246 accountants of Tehran Stock Exchange companies and accounting professors, which has been addressed by using structural equation modeling with the partial least squares (PLS) method. The research findings have shown that the application The reality of blockchain is affected by the willingness to use blockchain, which is also affected by the variables of understanding the ease and usefulness of blockchain use, both of which are affected by cost management, and also the understanding of ease is affected by the innovation and self-efficacy of managers and understanding Utility is influenced by social influence. In addition to enriching the theoretical research literature, the research results can be used for the development of businesses in order to determine strategies aligned with the new blockchain technology that will be used in various financial and operational dimensions and internal and external reporting

The establishment of internal audit in the public sector can, in addition to determining the path and roadmap to achieve a higher level of effective performance, outline the necessary steps for the growth and regular improvement of internal audit activity. Based on this, the main goal of the current research is to provide a model for internal audit in the public sector. In order to achieve the mentioned goal, firstly, the theoretical foundations and background of the researches related to internal audit are extracted and related laws and regulations, study and interview with 16 sub-experts determined the dimensions, components and indicators of the internal audit model, then by asking the opinion of 165 experts and experts along with the application of the fuzzy Delphi method, their consensus was obtained. Finally, based on the consensus of research experts, the model of internal audit functions in Iran's public sector based on 5 dimensions and 14 components was developed. The dimensions and components related to the model are a) the dimension of accountability and financial reporting, including the components of accountability and accountability to the scope of duties; and effective and reliable financial reporting; b) the assurance aspect of processes and operations, including the components of formulating appropriate strategies for full access to information and compliance with the rules, regulations, and rules of carrying out processes; C) The dimension of consulting mechanisms and processes, including continuous and effective relationships with the audit committee, audit independence, and the process improvement suggestion mechanism; t) Internal control evaluation dimension including internal control and risk management, financial and operational supervision and cooperation rules and regulations with regulatory bodies and development of internal audit activities; d) The relationship between the dimensions of internal audit and the reporting of results, including the components of training senior executive and financial managers, creating and developing infrastructure, and preparing and compiling guide packages. The result of this study shows that internal auditors fulfill supervisory responsibilities, improve internal controls. They advise management on risk management policies, ensure that the organization complies with regulations and provides quality financial reporting.

Internal audit has provided the basis of correct governance and accountability. An effective internal audit can support the organization in achieving its goals. The purpose of this research is to identify and rank the factors affecting the effectiveness of internal audit and supervision in the public sector of Iran.

This research is qualitative and has an applied purpose. The statistical population of the research includes two groups, 16 people from the accounting and auditing field of the public sector in a targeted manner and in the second stage, 165 experts were selected in an available and targeted way. The tools of data collection are interviews and questionnaires, and the foundational data method was used to analyze the qualitative data. Fuzzy Hierarchy Analysis (AHP) method was used to rank the dimensions and components.

After reviewing and studying authoritative scientific texts and databases and based on interviews with experts and data analysis, the research results showed that the factors of mechanisms and consulting processes with a weight of 39%, evaluation of internal controls with a weight of 27%, internal audit and Results reporting with a weight of 20%, responsibility for accountability with a weight of 9%, and financial reporting and assurance of processes and operations with a weight of 5% have had the greatest and least impact on the effectiveness of internal audit and supervision in the public sector of our country, respectively.

Internal auditing plays an important role in improving the risk management process, increasing the internal control system, and the satisfaction of people and regulatory bodies in government organizations by providing advice.

The aim of this study is to present a prescriptive model of environmental reporting in Iran. The model was developed using grounded theory method. The statistical population included experts in the fields of accounting, environment, natural resources and law. Snowball sampling method was used for the interview. After analyzing the data, A Model for Inadequate Disclosure of Environmental Information in Financial Reporting was developed. The results show that there is no adequate disclosure of environmental activities and the lack of accounting standards and guidelines, weakness of laws, cultural and educational shortcomings, corruption and pressure groups are effective factors in current environmental reporting which are intervening conditions at the level of development, the performance of NGOs, the performance of environmental protection agency, the current economic condition, lack of public awareness and knowledge and the lack of legal environmental supervisions and inspections. Model strategies include destructive and polluting activities, non-payment of pollution taxes, non-compensation of environmental damage, monopoly of products and market, voluntary reporting (avoiding disclosure of undesirable information) and its consequences include loss of national power, lack of sustainable development, lack of information asymmetry, lack of accountability and the loss of competitive advantage.

Audit committees are considered as one of the effective tools to improve financial reporting and greater transparency in information and financial reporting of companies. An effective audit committee is considered as a determining factor in the governing pillars of the firm. The best use of it can be considered for the company. For this purpose, in this study, a model for the effectiveness of audit committees has been presented. The foundation method has been used to achieve the research goal. To this end, we conducted semi-open interviews with capital market experts and financial experts, and went so far as to saturate the number of interviews. In this study, 13 people saturated the level of interviews.According to the interview process and the selection of the community of experts and then the analysis of the interview through open and axial and selective coding, we finally have access to a model with specific criteria. The results showed that the audit committee is influenced by various causal factors, including the conditions of the audit committee, the rules governing the audit committee and cultural characteristics, which if used properly, we will see more effective audit committees in society.

Agility paradigm has been proposed to improve the ability in dynamic environment and organizational invariance. Undoubtedly, organizations can successfully use new approaches and strategies, such as agility. One of the responsibilities that can be used to achieve success in the realm of financial decisions is its managers. The responsibility of preparing and reporting the financial statements is as the core of financial reporting with the board of directors. The purpose of this study is to investigate the relationship between psychological disorders and agility in financial reporting. For this purpose, five incompatible personality profiles were introduced as follows: Antagonism, Detachment, Negative Affect, Disinhibition, Psychotics. The statistical population of this study is the managers of Iranian companies working in 2020. Using simple random sampling and Morgan table, 101 people were selected as the sample and were analyzed by soft ware of PLS software .The results of correlation analysis of management personality disorders with financial reporting agility indicate that managerial personality disorders have a negative and significant relationship with financial reporting agility .Also the findings showed that the relationship between Antagonism, Dis inhibition and Psychotics with agility in financial reporting is not significant. There is also a negative and significant relationship between Detachment and Negative affect with financial reporting agility .

The information available in the capital market affects how shareholders interpret and respond to their long-term and short-term behavior in relation to financial information disclosed by corporations. Therefore, the purpose of this study is to compare the behavior of short- and long-term shareholders under the influence of information uncertainty and earnings value relationship. For this purpose, the present study was conducted with 87 sample companies in the period of 7 years from 2012 to 2018 through descriptive-correlational analysis with logistic test and Wong test. Taking into account the results of the tests and comparing the explanatory power and accuracy of each model, it can be said that at different levels of confidence they have appropriate and reliable reliability and there is a significant difference between the coefficients of determination of independent variables. has it. The results showed that the information ambiguity index (skewness of monthly stock returns) is superior to the long-term and short-term behavior of corporate shareholders.

The purpose of this study was to investigate the role of stock market development on promoting financial reporting indicators (including; financial reporting quality, level of corporate social responsibility disclosure, corporate governance, audit quality and readability of financial statements) in companies listed on the Tehran Stock Exchange. For this purpose, five hypotheses to study this issue were compiled and data related to 140 member companies of the stock exchange for the period between 2006 to 2019 (consisting of two periods of the capital market, including 2006-2012 and 2013-2019) Were analyzed. The research regression model was investigated and tested using panel data method with fixed effects approach. The results showed that in the second period of the stock market compared to the first period, due to increased supervision and transparency, the establishment of regulatory mechanisms such as the audit committee, the growth of disclosure requirements in the stock market and move towards more international financial reporting standards Among the financial reporting indicators, financial reporting quality indicators, the level of corporate social responsibility disclosure and audit quality are affected by the development of the stock market in the second period of the capital market compared to the first period and are affected by the increasing effect of stock market development. On the other hand, the results confirm that the indicators of corporate governance and readability of financial statements were not affected by the development of the stock market in the second period of the capital market compared to the first period.

The present study was an attempt to investigate the effect of ethical standards including ethical environment (instrumental environment, favorite environment, independent environment, normative environment, efficiency-based environment and regulation-oriented environment), professional commitment, ethical values and ethical ideology (idealism and relativism) on performance of auditors. The population of this study consists of auditors of auditing firms affiliated with Iranian association of Certified Public Accountants and certified independent auditors. To calculate the number of samples and to take samples, coceran fornulation and the avilable sample methods have been respectively used. This study was conducted in 2020. 300 auditors participated in the present study and completed the questionnaires distributed among them. The partial least squares (PLS) method was used for modelling and hypothesis testing purposes. The results  show that all the subsets of ethical environment (instrumental environment, favorite environment, independent environment, normative environment, efficiency-based environment and regulation-oriented environment) have a positive and significant correlation with auditor performance. As for the subsets of ethical ideology, idealism and relativism were found to have a significantly positive and a significantly negative correlation with the performance of auditors, respectively. The results also show that the main variables of the study (ethical environment, professional commitment, ethical values and ethical ideology) have a positive and significant effect on the occupational performance of auditors. Applying the results of this research can help to develop theoretical foundations in the field of the ethical behavior in auditors as well as to increase their level of awareness and ethical development. It also increases the understanding of auditorschr(chr('39')39chr('39')) behavior in the face of ethical conflicts.

Auditing is a branch of the social sciences and social components that affect the attitude of the auditor and the type of mental attitude of individuals that affects their professional judgment. The purpose of this study was to investigate the role of mediating the philosophical mindset of auditors on the effects of social responsibility and social intelligence on professional judgment. The statistical population consists of 1585 individuals, whose working in the Iranian Auditing Organization and auditing firms as a member of the Iranian Association of Certified Public Accountants. In 2018, 196 auditors were selected by using a cluster random sampling method. This research is an applied research method. The method of collecting descriptive information is a survey type of qualitative research and the tools used in the research are standard questionnaires. In this research, structural equation model with partial least squares approach (PLS) has been used to confirm the relationship between variables. Also the assumption of the mediating role of the variable of philosophical mindset was examined using the Sobel test.
The results indicate that social responsibility has a positive and significant effect on professional judgment, and philosophical mindset has a significant and positive mediator role in influencing social responsibility on professional judgment. Also, social intelligence has a significant and positive effect on professional judgment, and philosophical mindset plays a meaningful and positive mediator role in influencing social intelligence on professional judgments