The purpose of this research is investigating the effectiveness of the auditor information foraging behavior theory on professional auditor's perception based on rough theory. auditor information foraging behavior theory by creating two valuable approach and cost approach, to measure the difference between the Auditors' approach to gathering information. The method of this combined research based on the adaptation of theoretical foundations through the critical evaluation method, as well as Delphi analysis to confirm the indices, and finally the Rough analysis and the theory of gray, in order to evaluate the effectiveness of a value-based approach and cost-based approach based on the theory of information exploration of auditors. The study was conducted in the period of one year, 10 of Associate Professor of university in the fields of accounting and financial behavior different steps in the study. The results of the study showed that professional maturity, professional identity and professional career path of auditors were the most frequent in the investigated research, which was a determining factor in the professional perception of auditors. Among the 22 identified indicators of the components, 18 indicators were considered as Delphi approved indicators, which were identified by panel decision making matrix, two indicators of professional skepticism and perceived conflict of interest as two Professional Identity Index was the most effective indicator of professional perception of auditors. Also, based on the analysis of Gray Vocator theory, the value-based approach is considered as the most important priority of the information exploration theory of auditors based on the auditor's perception of the profession, which indicates that auditors have a prioritized value for collecting information based on their professional capabilities. Knowing and collecting information and tracing business information about cost and time, have more value in audit quality.

A considerable part of the change of audit knowledge from purely classical areas, today is focused on the development of auditors' cognitive functions based on the development of the level of cognitive awareness of the professional functions of auditing so that it can lead to the improvement of the quality of auditors' professional life and provide the possibility of improving the quality of auditing functions for the beneficiaries. The purpose of this research is designing a model of auditors' psychological well-being: evaluation of multi-step fuzzy inference. This study is mixed methodology in terms of data collection. Therefore, first, through the analysis of foundation data theory and the use of Glaser's approach, an attempt was made to determine the dimensions of auditors' psychological well-being, and then its reliability was investigated with the aim of determining the limit of theoretical consensus through fuzzy Delphi analysis. In the quantitative part of the research, Todim's fuzzy inference has been used, because the purpose of this part is to explain the identified dimensions to determine the most important dimension of auditors' psychological well-being. In this research, in the qualitative part, 15 people from accounting experts at the university level and in the quantitative part, 50 people from auditors with more than 5 years of experience participated as the statistical population. The results of the research in the qualitative part during 15 interviews out of 38 themes; It has 6 components and 3 categories in the form of a six-dimensional model. The results in the quantitative part of the research, based on the Todim fuzzy inference matrix and determining the final weight of each of the research criteria, indicate the selection of auditors' perception stimulation as the most important dimension of psychological well-being in the auditing profession. The obtained result expresses the fact that the stimulation of professional perception expresses the creation of equal opportunities in career advancement and strengthening the level of giving meaning to the profession; Acceptance of ethical standards and requirements in auditors, which creates positive motivation in them.

The functional environment of the capital market is much more complicated than it has been in the past, which requires strengthening the supervisory foundations of the financial operations of the companies active. One of the important factors in the monitoring, audit, and auditory behavioral and functional characteristics of auditors is to play roles in addition to its specialized roles through the strengthening of social interactions and the development of ethical considerations. Hence, the recognition and the nature of these values can play a significant role in promoting neutrality in the audit profession. The purpose of this research is Content and Link Analysis Moral Values on audit profession neutrality. In this research, 18 academic lucturer were involved in the analysis of the field. Through the seven phases of the analysis process, the components of the value creation ground were identified in the auditor's neutrality. Based on this, three components of ethics, ethical virtuality and social value-orientation were identified as three important dimensions in creating the core values of the audit neutrality, which included 18 components in the analysis of relationships between links and systemic impacts. The results of the second part show that in the ethical sense of ethics and the main factor behind the values of the auditor's neutrality, the proportion of professional perception to performance is considered as a systematic motive. Also, in the area of ethical virtue, it is clear that belonging to the audit profession and the institutionalization of values are two drivers of strengthening the ethical virtues of the auditor to increase the impartiality of the audit. Finally, it was found that in the dimension of social value, the preservation of social norms is a stimulus in this field.

Considering the importance of sense of belonging in the formation of professional identity and clinical experiences of nursing students, in this study, the factors involved in the sense of belonging from nursing students’ perspective were studied to promote and form this phenomenon in nursing students explaining the factors involved.
A Qualitative research design was adopted and data were collected through 15 semistructured interviews with nursing students. The recorded interviews were analyzed using content analysis. The validity of the data was evaluated using the criteria of credibility, dependability, and conformability.
The data were extracted in 2 main categories: 1- Perceived consequences which included a subset of the community acceptance, internal perspective, feedback from the instructors, viewing the results, interaction with peers, family acceptance, and learning experiences, 2- Professional relationships which included a subset of health communications, staff interpersonal communication, interpersonal communication of the students with their instructors, and student acceptance in the ward.
Considering the importance of perceived consequences and professional communications, creating a situation in which students feel they are part of the care team is of high importance. To this end, preparation and training of personnel to accept students as their future colleagues should be considered by education planners. The introduction of professional nursing in the community can play a supporting role in providing a sense of belonging in nursing students.

This study aimed to investigate the role of professional development and empowerment of Farhangian University in students’ perceived teaching quality. The research method is descriptive- correlation type of structural equation model. The statistical population consisted of 718 Farhangian university’s students of Yazd in 2016 in which the sample size was appointed as 250, using Cochran formula. Using simple random sampling questionnaires were distributed among the students. Data gathering tools were three questionnaires: questionnaire of professional development through Researcher-Made, Professional Empowerment Questionnaire of Spreitzer (1995) and quality of teaching Questionnaire of Seraj (2003). For data analysis, structural equation modeling and LISREL software were used. The results showed that professional development has a significant positive influence on the empowerment and perceived quality of teaching. Empowerment has a positive and significant influence on the perceived quality of teaching. Professional development has indirect and positive effect on perceived quality of teaching through empowerment. In general, professional development and empowerment have critical and important role in improving the students’ perceived teaching quality.

Professional skepticism in auditing is a very important topic that refers to the application of a degree of auditors' professional care within the framework of the audit standards and based on an objective assessment of the evidence provided by their clients. Indeed, it facilitates high quality professional judgment and provides stakeholders with more reliable information. The present study is primarily concerned with scrutinizing the impact of the audit partner’s perceived support the neutrality-oriented and skepticism-based approaches in professional skepticism and the auditor’s behavioral outcomes. An audit partner’s perceived support accounts for the audit partners’ role in supporting auditors’ professional skepticism and promotes the quality of the information under investigation. The statistical population of the study includes the auditors of Audit Organization and private audit firms, which have been randomly selected. The research employs a questionnaire sent to 294 auditors. This research was carried out during the first 6 months of 2018 and The Partial Least Square model is adopted to test the research hypotheses. The results reveal that audit partner’s perceived support has a negative and significant effect on the auditors’ skepticism-based perspective, whereas it has a significantly positive effect on the auditors’ neutrality-oriented attitude. The findings also suggest that audit partner’s perceived support positively influences the professional skepticism with organizational perceived support. Finally, audit partner’s perceived support positively affects citizenship behavior and behavioral commitment, though it intensifies the negative impact of organizational perceived support with auditors’ substitution. These findings significantly enhance auditors’ technical and behavioral performances regarding both their perceptual or internal states and audit partners’ supports as this leads to better understanding of auditors’ internal needs as well as promoting the dynamic relationship between audit partners and auditors to improve audit quality.

Integrity is the foundational basis of the accounting profession. Recently, corporate scandals exposed the accounting profession to great pressure of regulators and public. Understanding the ethical values of accounting students is very crucial for improving the integrity of accounting profession. The aim of this study is to investigate the relationship between ethical perception and monetary ethics of accounting students. In order to answer the research question, three hypotheses were examined. Information required to measure ethical perception and monetary ethics was gathered through Forsyth’s Ethical Position Questionnaire (1980) and Tang’s Money Ethic Scale (1992) respectively. The sample was consisted of 375 students majoring in Accounting that were examined in 2015. The findings showed that the student's ethical perception was independent of their monetary ethics. Furthermore, age and educational level of students were not associated with their monetary ethics and ethical perception. Additionally, the results revealed that the student's gender was related to their monetary ethics, while no relation with their ethical perceptions was found.

Despite the fact that majority of studies in the field of career development have examined the role of this variable in the improvement of student learning; the aim of the present study was to evaluate the conceptual model of the implications of career development of teachers from an individual dimension. This study specifically investigated the perception of career development on job involvement, career content plateau and teacher burnout. The method of this study was descriptive and correlational. The statistical sample consisted of 180 primary school teachers in the city of Kashan which were selected using the stratified random sampling. To collect the required data, four questionnaires including Kanungo’s Job Involvement Scale (1982), Burnout Inventory by Maslach (2001), Milliman’s Career Plateau Questionnaire (1992), and Career Development Perception Scale of Chamberlain (2008) were used. To analyze the data in a descriptive manner and to examine the fitness of the conceptual model as well as the hypotheses of the study, the SPSS-20 and the Amos-20 soft wares were employed. The results of the examination of the conceptual model revealed the good fitness of the data to the conceptual model and the model proposed was generally confirmed. The exploration of the research hypotheses showed that the perception of career development has an effect on job involvement (β=0.41 p

TThis research aims to investigate the role of school organizational trust, self-efficacy on the The professional development of elementary school female teachers, was conducted with the mediating role of leadership perception.The statistical population consisted of all elementary school Formal female teachers in Urmia city1400 people. Using a Stratified random sampling method, 302 subjects were selected as the sample from Cochran Formula. Measurement tools included standardized questionnaires whose validity and reliability were confirmed. Reliability of self-efficacy questionnaires, organizational trust, leadership perception, and professional development based on Cronbach's alpha were 0.91, 0.92, 0.89, 0.86, respectively. The research method was a descriptive correlation study which was analyzed using SPSS and Amos software using structural equation modeling.The results show that teacher self-efficacy, trust, and leadership are positively and significantly correlated with teacher's professional development, but self-efficacy has no direct and significant effect on professional development.The indirect effect of trust is an incentive for professional development through positive and meaningful leadership perceptions, and leadership perception is also an intermediary in the relationship of trust and self-efficacy with professional development.Based on research findings, it can be concluded that in order to enhance the professional development of elementary female teachers, it is possible to strengthen and enhance organizational trust and self-efficacy, which can also be the modification and selection of appropriate leadership styles as one of the mediators of professional development.