جستجوی مقالات مرتبط با کلیدواژه « Social trust » در نشریات گروه « حسابداری »

With the increase in competition among audit firms in recent years, auditors' orientation towards the market and customer attraction and retention has increased. Individual values based on personal interests and social trust are two important drivers in auditors' orientation to the market. Therefore, the current research aims to study the effects of individual values and social trust on auditors' market orientation. For this purpose, a sample of 208 auditors working in audit firms, members of the Certified Public Accountants Society, was randomly selected. This research is applied in terms of purpose and descriptive and correlational in terms of data collection. The tool used to measure the variables is a questionnaire. Data analysis is based on descriptive statistics and structural equations using Lisrel software. The research findings show that individual values and social trust do not have a significant effect on each other. However, these two variables have a positive and significant effect on auditors' tendency towards the market. In other words, auditors' motivation for the development of the audit market is to give importance to individual values and improve social trust in them. Finally, this article emphasizes the importance of human and social values in the formation of market orientation in the auditing profession.

Social trust is an influential factor in the formation of discipline in social relations and the basis for the participation and cooperation between members of society and ultimately the economic, social, political and cultural development of that community. According to stakeholder theory, auditors' social responsibility for promoting social trust, transparency of information, and public confidence, plays a vital role and responsibility. Therefore, based on this argument, the present study investigates the relationship between social trust and social responsibility using structural equation modeling approach. For this purpose, Safari Nia and Sharif [8] questionnaire was used to measure social trust. The questionnaire was sent to 116 companies. Finally, 82 companies answered the questionnaires and were included in the statistical analysis. The findings indicate that companies with higher levels of social trust are more likely to disclose financial and non-financial information including social responsibility. Therefore, according to the research findings, the level of social trust leads to increased corporate social responsibility.

The purpose of this study is Consequences value matrix resulting from the wisdom of financial knowledge of capital market managers.

This research is in the category of developmental research in terms of exploratory purpose and in terms of result and part of mixed research in terms of data type. In the qualitative part, this study, using Glaser (1992) approach in the theoretical analysis of grounded theory, presented a model with positive dimensions of values resulting from the wisdom of financial knowledge of managers through interviews with 15 research experts. In this process, after three steps of open coding; Selective and pivotal, 2 categories and 4 main components were determined in the form of 30 themes. Then, in a small part with the participation of 18 managers of different levels of the top 50 companies in the capital market, first through Shannon entropy analysis, the most influential main component identified in the quality part was determined. Then, through Mic Mac cross-matrix analysis, an attempt was made to determine the most influential main component theme selected in the Shannon entropy analysis step.

The results showed that the market-oriented Consequences values was selected as the most effective component of the wisdom of financial knowledge of managers of capital market companies. It was also found that gaining more market share due to the strengthening of social trust as the most important theme of the market-oriented Consequences values is the most effective theme of wisdom of financial knowledge of managers of capital market companies.

The results of this study indicate the fact that managers with specialized knowledge in the field of finance are better able to assess the market situation and possible scenarios of market change and try to make the best and most effective decisions by observing these changes based on their financial knowledge. Decisions that can help increase a company's competitive performance in the marketplace.

With the formation of the Iranian Association of Certified Public Accountants(IACPA) and increase in the number of auditing firms, the competition in the auditing market has enhanced. By performing various financial and audit services, these firms seek to attract new clients in order to stay in the competitive market. In fact, the auditing profession is witnessing the commercialization of auditing by audit firms. Therefore, this article aims to introduce the concept of commercialization of the auditing profession and examine the relationship between social trust and moral identity. The current research is applied in terms of purpose and descriptive-correlation type. The statistical population of the present study consists of 228 auditors working in audit firms that are members of the IACPA. The research variables were measured using standard questionnaires and multivariate regression test was used to analyze the collected data. The research findings show that moral identity has a positive and significant relationship and social trust has a significant negative relationship with the commercialization of the auditing profession. Other results of the research indicate that the auditor's gender has a negative and significant effect on commercialization of the auditing profession.

Most organizations are exposed to a wide range and different images of fraudulent behaviors. That inappropriate effect on the trust, reputation, and corruption index of individuals and organizations. The aim of this study was to identify and clarify dark personality traits in the willingness to fraudulent behaviors with the social trust test.

The research method has a quantitative and descriptive approach. In this research the statistical society has been randomly chosen as 249 people in the year 2021 from the different internal and external organization monitors who were cooperating in monitoring field. The data collection tool was standard questionnaire with Likert scale and analysis of hypotheses in modeling structural equations with partial least squares method.

The hypotheses analysis in the modeling structural equations shows that the dark personality traits machiavellianism, narcissism, psychopathy, sadism and spitefulness have a significant positive effect on fraudulent behavior. The variable of the social trust has not the mediator role in the effect of the dark traits on the willingness to the fraudulent behaviors.

The results indicate that dark personality traits, status of individuals and organizational environment can affect attitudes, antisocial and unethical behaviors in the alignment of personal and organizational interests or both. This is a major challenge for all participants in a quality financial reporting ecosystem due to individual and organizational deviation.
Contribution: In this study, it was the first time in Iran that the employees of the regulatory and control system were placed in the role of employees and managers of public and private organizations. Its results can help the existing paradigms about the role of personality and behavior in the willingness to fraudulent behaviors in accounting, auditing, governance, managerial, and organizational.

The gap in public expectations of auditing is complex and multidimensional, affecting a variety of factors; Due to the lack of a model in this field, this study was designed and developed with the aim of providing a model to explain the effectiveness of the general expectation gap from auditing based on the lack of social trust. The present study is based on a quantitative-qualitative research approach. Also, in terms of purpose, it is applied and in terms of research data collection method, it is a descriptive survey in which questionnaire and interview tools have been used. The statistical population of this study consisted of active auditors in the country; According to the sample size, 500 questionnaires were distributed online, of which 384 were completed and received. Final analysis of the collected data was performed using AMOS software version 21. To reject or not to reject the research hypotheses, the significance test of each of the standardized regression coefficients of the structural model (t-test) was used; The acceptable error level was considered 5% (α <0.05).The results showed that the designed model has sufficient fit and the variables of users' lack of perception of financial statements, lack of quality of financial statement information transfer, lack of reliability of financial statements, lack of ethical behavior in the audit profession and lack of audit quality on the gap of public expectations of audit. They have a significant effect based on the lack of social trust (P <0.05).

Today, auditors have dignity and social status. Because the social duty of protecting their own owners and other stakeholders is against any misconduct and distortion by the managers. In order to avoid damaging the auditors' privilege, they are expected to be economically unsuccessful in their personal interest but always to respect the interests of the public, independence, integrity and righteousness. This research examines the relationship between social capital and the independence of the auditor. For this purpose, 249 questionnaires distribute and collect between auditors working in an audit organization and Institutions of Iranian Association of Certified Public Accountants randomly and the data obtained from them has been analyzed using the structural equation modeling. In this research independent variable is social capital and dependent variable is auditor's independence. The results of the research show that social capital has a positive impact on the independence of the auditor. This will promote and improve positive moral values. Since the main task of audit is assurance to users of financial statements, therefore, the higher the level of social capital of auditors, the greater this social component will affect the auditor's behavior in respect of independence and thus improve the quality of audit. This will improve the reputation of auditors and reduce the risk of legal actions against them, therefore, it will be a factor to the auditor's social legitimacy

Today, tax avoidance, as an opportunistic behavior, is considered as one of the major problems which beset tax system. One of the various factors influencing corporate tax avoidance is social trust, such that directors of firms with high social trust level are less inclined to exercise opportunistic behavior and tax avoidance due to ethics in these firms. Therefore, this study aims to investigate the relation between social trust and corporate tax avoidance level, and also the moderating effects (substitutive or complementary) of corporate governance on this relation, using structural equation modeling approach. To do this, book-tax difference and tax effective rate are employed to measure tax avoidance, and Saffarinia and Sharif’s (2010) questionnaire is used to evaluate social trust. The questionnaire is sent to 116 firms among which 82 firms participate in statistical analysis and answer back. Findings reveal that social trust mitigates tax avoidance. In addition, according to prediction of the substitution theory, the results indicate that corporate governance weakens the negative relation between social trust and corporate tax avoidance.

Increasing the number of audit firms and increasing the level of expectations and environmental changes make the issue of competition among audit firms more complex and reveal the levels of information for users and stakeholders more dynamic. The role of audit firms is considered to be critical to the promotion of social trust, and institutions that do not have the ability to compete in this field are condemned to failure. This study sought to understand the role of design and functionality audit institutions in promoting social trust. The Research period is one year from 2016 to 2017. The methodology of research is mixed and the Statistical population consists of two qualitative and quantitative sections. In the qualitative section, 14 faculty members and associate accountants as panel members were selected through a homogeneous sampling method, of which 10 were contributing to the Critical Appraisal papers. In this section, papers similar to the topic of research on the inside and outside were determined based on the score of 50 points, and then the indexes related to the topic were developed in the form of checklists and distributed among 14 members of the panel (experts), based on Delphi indexes Such as average, standard deviation and agreement coefficient, the research indicators are confirmed. In the quantitative section, the target community was composed of 12 auditing firms, with 96 auditors selected through random sampling and Cochran formula selected by auditors working in 12 auditing institutions, and distributed after Delphi verification questionnaires. In this research, two main questions were raised in the qualitative section and two hypotheses were presented in the quantitative section.
The results were in line with the research questions identified, the capabilities of the audit firms were divided into two internal and external components, each containing 4 indicators. Also, social trust was classified into three components of ethical accountability, legal accountability, and decision making power enhancement based on Delphi analysis and average score scores, standard deviations and agreement coefficients. In order to test the hypothesis of the research in the quantitative part, analysis of variance was used based on average severity test And the results showed that when the dimensions of the internal and external capabilities of the audit firm are matched, the internal capabilities indicators are consistent, and the external capabilities indicators are consistent, while confirming that the audit firm has the capability And empowerment, promotes the level of social trust of stakeholders and decision makers. The results are conceptually consistent with the research by El Ghoul et al (2016) and Ba (2016).

Cash is a vital and crucial element of any economic entities. Various factors can affect the level of cash holding, among which social rust is of paramount importance. Two competing theories have been discussed in the accounting and finance literature with respect to the effect of social trust on the level of corporate cash holding. On the one hand, Precautionary Savings Theory maintains that firms with high level of social trust are less likely to hold cash in comparison to other firms. On the other hand, agency theory predicts a positive association between the level of social trust and cash holdings. Therefore, the current study aims at investigating the relationship between the level of social trust and corporate cash holdings using structural equation modeling approach. To this end, the models developed by Opler et al. (1999) and Ozkan and Ozkan (2004) were employed to calculate the level of cash holding. In addition, Saffarinia and Sharifi’s (2010) questionnaire was used to assess the level of social trust. The questionnaire was sent to the financial managers of 116 firms, among which 82 ones answered it back. Having ensured the goodness-of-fit of the research models, and according to the predictions made by the agency theory, the results reveal that social trust contributes to the rise of corporate cash holding level.

Social trust is considered as a socio-economic factor that influences organizational or individual behaviors. As such, CEOs with high social trust behave more honestly and are less likely to hide bad news, which lead to reducing corporate stock price crash risk. Given this argument, the present study is concerned with examining the association between social trust and stock price crash risk as well as exploring the moderating effect of external monitoring on this relation. To do so, negative skewness of stock return and down-to-up volatility are used to measure stock price crash risk, institutional investor's ownership percentage is used as a proxy for external monitoring, whereas Saffarinia and Sharif’s (2010) questionnaire is employed to measure social trust. Using multivariate regression model, the findings of the research indicate that social trust mitigates corporate stock price risk. Regarding the predictions of substitution theory, moreover, external monitoring weakens the negative association between social trust and corporate stock crash risk.

In the financial markets, the information can be reported as signs, symptoms, news and various prediction from inside or outside of the company in order to be available for shareholders and stimulus their reaction. There are many factors which affect the investors reaction to information disclosed. Whereas, the characteristics of companies are different, it seems to increase the efficiency of capital markets is a necessity by focusing on the factors which stimulate investors to react. So the aim of this study is to examine the role of social trust as a behavioral stimulus and the most striking feature of social capital that is one of the most important aspects of psychology and human on the investor’s reaction to earning announcement and the impact of earning quality and delay in reporting on their relation. It was investigated by 210 professional investors at 70 active companies in stock exchange. The results of study indicate that the level of social trust in the capital market is relatively moderate and the trust itself has no effect on the investor’s reaction. Then the study is tested by the impact of two variables earning quality and delay in reporting on the relation between trust and investors reaction. Moreover, the results of testing research hypotheses show that this relation is affected by earning quality and delay in reporting.

The present study investigated the relationship between social trust and auditor’s attitudes towards independence. To this end, a total number of 148 questionnaires were distributed randomly among auditors working in the Iranian Auditing Organization and auditing firms as members of the Iranian Association of Certified Public Accountants. The collected data were analyzed using regression model. Social trust was taken as the independent variable and auditor’s attitudes towards independence as the dependent variable in this study. The results showed that social trust and auditor vocational rank are among factors affecting respondents’ attitudes towards independence. It was also found that the auditor’s gender and place of employment have no effect on auditors’ attitudes towards independence.