نشریه حسابداری ارزشی و رفتاری
سال چهارم شماره 8 (پاییز و زمستان 1398)

Tone is one of the most important features of textual information in financial reports, that there are two views about managers' use of it: providing information (signaling) or impression management (opportunistic approach).This study analyze the relation between tone of board's activity reports and future financial performance of companies. Bag of words method have been used for measuring tone and two indicators (future ROA and future operating cash flow) have been used for measuring future financial performance. The sample of this study consists of 449 firm-years from 2009 to 2018 and Dynamic panel method  were used to test hypothesis. The result shows that tone of board's activity reports have negative effect on future ROA and future cash flow. These results provide probabilistic evidence about opportunistic use of tone in financial reports.

The tone is characterized by the ratio of positive and negative words contained in the annual reports of the board of directors, which can be based on two Incremental Information  and opportunistic views. An Incremental Information view reduces information asymmetry, while an opportunistic perspective in the form of perceptual management is used to manipulate and distort user perceptions. Corporate governance acts as a mechanism for reducing the opportunism of managers.The purpose of this research is to examine the impact of corporate governance on Tone of financial reporting. In this research, to assess the corporate governance of the Topsis system, which consists of six criteria for the independence of the board of directors, management ownership, duality of the CEO's duties, quality Audit, institutional ownership, and ownership concentration. The research sample which has been chosen by systematic elimination method is consists of 119 companies accepted in Tehran Stock Exchange for years 2010 to 2016. To test the research hypotheses, multivariate regression with panel data has been used. The results show that the stronger corporate governance is, it increases pessimistic tone. In other words the stronger corporate governance will prevent opportunistic managers who use tone in perception management

In response to recent financial scandals around the world and also financial corruptions in Iran, researchers have been looking for a way to prevent recurring such events. Whistleblowing is proposed as one of the most important monitoring mechanisms in preventing corruption and financial scandals. Whistleblowing means reporting misconduct to responsible authorities. Therefore, the present study aimed to investigate the Whistleblowing about organizational misconduct by using the Theory of Planned Behavior between independent auditors working in the audit institutions and Audit organization. To achieve this goal, 372 questionnaires were collected in 2018 and tested and also Structural Equation Modeling (SEM) was used to test the hypotheses of the research. The results of the research showed that the variables of the Theory of Planned Behavior include attitude toward Whistleblowing, subjective norms and perceived behavioral control have direct and significant influence on the Whistleblowing. Therefore, the Theory of Planned Behavior is a suitable theory for explaining the Whistleblowing in independent auditors.

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.

Since all stages of the audit (Planning, Execution and Reporting) comes with judgment, variables related to the judgmental person, such as personality and mental disorders, can influence the content of the report or more specifically, the judgment of the auditor. So, the purpose of the present study is to investigate the impact of auditors' Hurry sickness on the content of the audit report with a view of view of the field of behavioral sciences‎. In this study, information on auditors' hurry sickness in 2016 based on purposive sampling was collected by using a hurry questionnaire designed during the study. The final sample reached 165 auditors and 139 companies. For a closer look and increase in the number of samples, companies that were audited by the same auditors in 2017 were added to the sample. Multiple and logistic regression models were used to test the hypotheses. Finally, the results of the study indicate that the Hurry sickness of auditors ‎leads to the presentation of an Unqualified report and the provision of less ‎number of total restriction paragraph. But it does not affect the type of ‎restriction paragraph, as well as the number of emphasis specific matter ‎paragraph.‎

In recent years, two opposition theories, reciprocity theory and the level-of-aspiration theory (LOA) have been developed in the negotiation process, which considers the negotiation parties to be influenced by the complex nature of human behavior. The role of talks between auditors and clients is crucial in improving financial statements quality and resolving disputes. Accordingly, they negotiate conflicts management, and adopt different strategies in order to resolve conflicts and reach an agreement. One of these important strategies is the concession strategy, which influences the various factors on its adoption by the auditor. Accordingly, the purpose of this study is to identification and ranking the factors influencing the adoption of the concession strategy by the auditor in negotiations with the client. For this purpose, in the first step, 11 factors (4 dimensions) were investigated by studying the theoretical and experimental litrature of the research. Using the delphi methodology and during the year 2018, the 21 experts (CPA) were screened and validated by effective factors. In addition, three other factors were determined by experts suggestion. In the second step, 14 sieve and confirmation factors in the previous step were ranked by using paired t-test and fuzzy hierarchical analysis method. The findings of the study showed that the behavioral characteristics (experience and techniques of negotiation, previous negotiations and past relationships with the client, the style of communication, method and negotiation, flexibility and pressure of the client and time behavior), corporate governance (audit committee and audit fees), rules and regulations and professional conduct (audit opinion, independence of auditors, power and bargaining, competition in the audit and compulsory audit market of auditors) and auditors' gender are influenced by the auditor's adoption of the rating strategy. Research findings are in line with The level-of-Aspiration Theory (LOA).

Protecting the boundaries of a profession, is a duty which is carried only by its members. For auditors, who have professional duties with financial and economic outcomes, this duty takes a great deal of importance. In fact, the existence of financial and economic outcomes, threatens the safety of audit profession against lawyers and legal courts. Through history of pioneer countries in modern auditing, legislators have penetrated to the audit profession and aimed its main component: "Professional Judgment". Sometimes, the focus has been on regulating the auditors' professional judgments (Rules-Based Accounting) and sometimes on considering the special circumstances and the inevitable flexibility of professional judgments (Principles-Based Accounting). By using Foucault's "Genealogy", the purpose of this research is recognizing auditors' protection strategies against legislators' and other outsiders' threats. Findings show that the combination of Knowledge-Based characteristic of auditing profession and the "Power-Knowledge" mutual relation, results in a permanent conflict between people inside and outside the profession. This conflict is the root of auditors' strategic innovations (such as Rules-Based and Principles-Based Accounting specific characteristics) in response to outsiders' threats and requirements.

Auditing as an independent professional has a major responsibility for validating financial statements to users of financial information. On the other hand, auditors work in a depletion environment.The purpose of this paper is to examine the effect of job depletion on the performance in performing audit complex tasks. Also the mediates role of the effortful processing variable in the relationship between professional skepticism and professional identity and their performance is also examined.To investigate this effect, the experimental method used. To test the research hypotheses, hierarchical regression and path analysis used with SPSS and Smart-PLS softwares. The results showed that Intensity ofpositive relationship between professional skepticism and professional identity and its performance in performing audit complex tasks under depletion conditions is decreased. In addition, Intensity ofpositive relationship between professional skepticism and professional identity and the effortfulprocessing of the audit process when auditors are exposed to the depletion is reduced. In addition, effortful processing is the mediating variable in the positive relationship between professional identity and professional skepticism and performance in audit complex tasks. as a result , those higher in attributes predictive of effortful processing, like stronger professional identity and higher professional skepticism, are impacted by job depletion to a greater extent.

Bankruptcy of inernational companies it has roots to violations of auditing and finally the violations is due to professional ethics decline and ignoring the mission of auditing profession as a self-governing profession.Therefore many structures are impressive on professional ethics of auditing, So this research by undrestanding this issue through interpretive structural modeling is insearch for designing a model based on leveling and segregation effective structures on professional ethics of auditing. Statistical society of research included certified public accountants in 2019 that was used purposive sampling for select the sample. The methodology of the qualitative part based on identifying the structures influencing on professional ethics auditing through content analysis of theorical foundotions, empirical background and performing FUZZY-DELPHI analysis with the participation of 20 expert of audit profession as panel members and also in quantitative part with participatopn of 16 expert of audit profession through establishment self-interactive sructural matrix is seeking structural interpretive modeling. The resaults show that the most fundamental structures affecting the professional ethics of auditing are competition in auditing market, the type and power of corporate governance,the private or non private employer,the size of the employer organization,no compromis due to the employer threat to dismissal auditor,the auditor's financial problems and economy fluctutations sucj as rising exchange rate and inflation.The sructures are associated with envionmental and economic indicator.

responsibility tends to either culminate in the elimination of conflict of interests among stakeholders, thereby maximizing shareholders’ wealth or develop the procedures to manage management reputation in the marketplace at the expense of shareholders. The present study thus aims at investigating the association between the disclosure of corporate social responsibility and internal control weakness with respect to stakeholder and signaling theories in the Iranian listed firms. The research hypotheses are built upon a sample of 107 firms listed on the Tehran Stock Exchange during the years 2013-2017 and then tested using multivariate logistic regression model. The findings reveal that corporate social responsibility disclosure is significantly correlated with internal control weakness. This suggests that corporate social responsibility is concerned with eliminating the conflict of interests among stakeholders, thereby maximizing shareholders’ wealth and improving internal control efficacy.

Fraud risk assessment is one of the most important processes that auditors do in their investigations. Hence, they should try to use appropriate models in assessing Fraud risk. In this regard, this study compares triangle, diamond and pentagon models of fraud in fraud risk assessment. Fraud triangle model introduces pressure/ motivation, opportunity and justification as dimensions of fraud. However, the fraud diamond model, in addition to the three dimensions mentioned above, considers the capability dimension to assess fraud risk. The fraud pentagon model, in addition to the four dimensions, also considers the arrogance dimension as one of the dimensions of fraud. In order to compare these models, an experimental case has been used. Analysis of variance, Tukey and Scheffe tests were used to test the research hypotheses. The statistical population of the research is the certified public accountants working in the audit organization and audit firms in year 2018 which were 1462 auditors in total. Cochran formula was used to calculate the size of sample. According to the statistical population, stratified sampling method was used. The statistical sample consisted of 252 auditors. The results show that the difference of fraud risk assessment among three models is significant. Since this study was conducted with respect to Iran's environment, it can be said that the use of the pentagon fraud model can result to a more appropriate assessment of fraud risk. Therefore, it is recommended that auditors conduct fraud risk assessment using the pentagon fraud model.

People are looking for a job that they are interested in and try to match their abilities with the job they are looking for. In this study, using the Big five model of Personality, the concept of the person-job fit, and the accounting students' career intersts in auditing has been investigated. The present study is quantitative and is included in the descriptive research group .International Personality Item Pool has been used to collect data. The sample included 146 students in the first semester of the year 2018-2019. The data were analyzed using descriptive statistics and multiple regressions. The results show that there is a gap between the accounting students’ own personality traits and their perceptions of the ideal auditor. Students who perceived auditors as more open to experience and more neurotic had a greater desire to work in auditing. Also, accounting students higher on Conscientiousness and openness to experience, tend to view auditing as their ideal career. Finally, accounting students who prefer the auditing career path perceive the ideal auditor as extroverted, agreeable, and open to experience and perceive these personality factors as important and crucial for auditing.