جستجوی مقالات مرتبط با کلیدواژه "مولفه های رفتاری" در نشریات گروه "حسابداری"

Investigating and analyzing the behavioral finance of investors is one of the emerging topics in the field of financial management. The main goal of the current research is to explain the pattern and finally to rank the decision-making behavioral components of the country's capital market investors. The method of qualitative research was conducted through content analysis and interviews with 18 professional and university experts in 2023. According to the results of the research on the decision-making behavior pattern of investors in the country's capital market, it includes eight components: the tendency to measure risk, the tendency to maintain and protect capital, the tendency to search for information, the tendency to make quick decisions, the tendency to economic behavior, the tendency To group thinking, the component is the desire to change and the component is the desire to self-confidence. Also, 31 indicators were counted. Based on the results of Friedman's test, the component of willingness to measure risk ranks first, the component of willingness to maintain and protect capital ranks second, the tendency to search for information ranks third, the component of willingness to make quick decisions ranks fourth, the component of willingness to economic behavior in The fifth rank, the component of tendency to group thinking was ranked sixth, the component of tendency to change was ranked seventh, and the component of tendency to self-confidence was ranked eighth.

Critical Success Factors in a variety of issues are important because they help managers and key stakeholders of the organization focus on specific issues rather than focusing on the multiple types of environmental variables and make the organization's capabilities more efficient. The purpose of this study is to investigate the impact of Critical success factors on the performance of the internal audit system. In this study, Critical success factors and performance evaluation model, based on Rajabi study (2019) are considered. Accordingly, the statistical population of this research is all 32 active and present companies listed in Tehran Stock Exchange in the field of oil, gas and petrochemical in 1397. Given the presence of 3 to 5 members of the board of directors and the audit committee of these companies, the total number of samples or individuals is 265 persons, of  the questionnaires distributed among these individuals,185 healthy questionnaires were tested. Factor analysis and regression analysis were used to analyze the data. The results show that all three behavioral, contextual and structural components of critical success factors influence the performance of the internal audit system, but the structural component has a greater impact on performance than other components. The results also showed that in terms of behavioral component, Comprehensive Communication Resources Index, in terms of contextual component, Indicator of Out-of-Organization Financing required and in the structural component, the information systems upgrade index has a greater impact on performance.

Professional Skepticism in one of the fundamental concepts in auditing standards and statements and its major focuses is on questioning mind for critical evaluation of audit evidence gathered during the audit process. In auditing literature and standards referred consequences of professional skepticism such as, avoid ignoring suspicious circumstances; abstain from the use of incorrect assumptions in the determination of audit procedures and evaluating the results, but it has not been tested which are determinants of professional skepticism.In this research, by means of other studies in the field of professional skepticism (such as Hurtt 2013), major determinants of professional skepticism, include search for knowledge, suspension in judgment, self-determination, questioning mind, interpersonal understanding, and self-confidence have been investigated. Also, relationship between attribute of skepticism and culture and behavior characteristics has been investigated in the next step. For factor of culture we used renewed Gray’s theory (1988) by Lavinia Olimid (2005). Also, we used Fah’s revised model (2009) based on Schwartz’s study (2001) to explain motivational behavioral values. We used structural equation methods and factor analysis by means of Lisrel software ver. 8.8. To test reliability, validity and descriptive statistics of research we used PASW sofware ver. 18. According to the achieved results, three factors include search for knowledge, self-confidence and interpersonal understanding are major determinants of auditor's professional skepticism. Also, results show direct impact of behavioral factors on professional skepticism and no effect of culture factor.