نشریه حسابداری ارزشی و رفتاری
سال پنجم شماره 10 (پاییز و زمستان 1399)

One of the leading characteristics of accounting profession is its accountability to the public. Unfortunately, occurrence of recent financial crisis has dwindled the trust to accounting profession. Many researchers believe that the destroyed trust can only be recovered by ethical leadership and learning ethics. Therefore, the objective of the present research is to offer a model for ethical competencies’ education in accounting profession. The desired model includes three aspects namely recognition of ethical competencies, teaching method, and the accounting course in which the mentioned competencies should be taught. In this research, the required data were gathered in 1398(Iranian year) from the 150 questionnaires which were distributed among accounting elites including accounting lecturers and certified public accountants. Fuzzy Delphi methodology with screening approach is used to analyze the data. Based on the results, eleven ethical competencies are recognized which should be taught using combinational method separately rather than teaching as a sub-set of an accounting course. In general, it is expected that using the mentioned model for ethical competencies’ education in academic environments will familiarize the accounting students with the necessary competencies needed to make ethical decisions. And then, by improving the accounting decision making in workplaces, graduates can pave the way toward public’s trust to accounting profession.

Audit firm faces complex issues such as conflict of interest, fierce competition, lack of intellectual capital, underdevelopment, and stakeholderschr('39') expectations gap. On the other hand, social capital is recognized as a fundamental solution to reconciling conflicts and strengthening trust, cooperation, synergy, and development. In this regard, the purpose of the present study is to explain the framework of social capital in the context of Iranian auditing firms. For this aim, the qualitative grounded theory method and a triangulation data collection including 25 semi-structured interviews, 38 secondary interviews, and the qualitative analysis of 548 documents from professional magazines of the country have been used in the present study. The results showed that the social capital of Iranian auditing firms can be explained from two perspectives, within the organization and outside the organization, and three structural, cognitive, and relational dimensions. In short, the structural dimension includes the organization, roles, and internal and external relations of the organization, the cognitive dimension includes the norms and policies of the organizationchr('39')s internal and external interactions, and the relationship dimension includes trust, intellectual capital, synergy, and legitimacy that is gained by the firm through the other two dimensions of income. Each dimension of the research framework explains several categories and contextual concepts that overall provide a comprehensive and coherent theoretical framework for the promotion and development of the countrychr('39')s auditing firms.

The economic, social and environmental implications of corporate activity have made sustainability reporting one of the challenging topics of accounting research. Given the impact of sustainability reporting on the continuity of future corporate activity, the present study was conducted as Sustainability Reporting Future Study Using Scenario Planning Approach. This study is mixed based on data. The present study was conducted in 1398. Initially, factors affecting sustainability reporting were extracted by reviewing the research background and interviewing 29 academic and professional experts. From 45 extracted factors, 20 factors were identified as significant factors based on expert questionnaire. Then, three factors were identified using cross-effects impact analysis and Mic Mac: legal requirements, climate and environmental crises, and the existence NGO as key drivers affecting future of sustainability reporting. Finally, according to the expertschr('39') opinions, four scenarios for the future of sustainability reporting were formulated and suggestions were made for each other.

Acceptance of dysfunctional audit behavior is accepting any activity that is against the audit standards. This behavior is a serious problem for professional auditing that can lead to its failure. The purpose of this study was to examine the effect of internal locus of control, external locus of control and organizational commitment to the acceptance of dysfunctional audit behavior Based on the Theory of Planed Behavior. The target population of this study is the auditors of Iranian Association of Certified Public Accountants in the year 2018. The sample was chosen by random sampling method and 310 auditors were selected by using Cochran formula. Data were collected by questionnaire and then they were analyzed by structural equation model with the approach of Partial Least Squares. The Smart PLS software was used for analyzing the data. The results of the analysis showed that the internal locus of control and organizational commitment had the negative effect and the external locus of control had a positive effect on the acceptance of dysfunctional audit behavior. This means that auditors with internal locus of control and organizational commitment, avoid accepting dysfunctional audit behavior and auditors with external locus of control tend to accept the audit dysfunctional behavior.

Psychological variables cause behavioral differences in managers; Therefore, these variables are known to be an influential factor in the intention of fraud in financial reporting. The present study seeks to investigate the effect of self-efficacy, Locus of control and dark personality traits on fraudulent financial reporting. Data that could be tested were collected from 352 observations among financial managers and accountants located in companies listed on the Tehran Stock Exchange, and their analysis was performed using Smart PLS3 software and structural equation modeling. The results of statistical analysis showed that dark personality traits (narcissism, Machiavellianism, anti-socialism, and sadism) have a positive and significant effect on fraudulent financial reporting, while cognitive characteristics of self-efficacy and Locus of control have no significant effect on fraudulent financial reporting. Also, based on the research findings, self-efficacy and control source have a negative and significant effect on dark personality traits. The results of this study confirm the importance of psychological components in understanding the causes of managerschr(chr('39')39chr('39')) unethical behavior that lead to fraud in financial reporting. Therefore, by understanding the psychological components that affect the performance of managers and especially the fraudulent behavior of managers, it is possible to help prevent preventive measures in this area.

In this paper the effect of learning environment on the professional socialization of graduate students of accounting at the Islamic Azad University have been studied. This study is a descriptive correlational study whose data were collected through a questionnaire. The time of conducting the research is 2020. The statistical sample of the study includes 505 graduate students (Masters – PhD) in Accounting of Islamic Azad University across the country, which has been done using the probabilistic sampling method available. To test the hypotheses, the structural equation modeling technique has been used.  The results of hypothesis testing show that constructive learning environment has a positive effect on cognitive and motivational strategies .But this relationship between a constructive learning environment and the professional socialization of accounting students does not make sense. Also, the cognitive strategies of the professional sociability of accounting students have a significant and positive effect. While the motivational strategies of the professional sociability of accounting students do not have a significant effect. The results of this study can be useful and beneficial for policy makers and legislators of higher education in Islamic Azad University in order to develop educational programs that lead to greater awareness of university graduates about legal, professional, industry and ultimately meet their professional needs.

The adoption of compensation contracts to motivate executives to exert effective and conducive efforts has raised worries about the likelihood of earnings manipulation by management. On the other hand, recent studies show that organizational identity (OI) can have a great impact on motivating managers to exhibit their optimal performance and reduce agency costs as managers’ performance towards the benefits of their firms could enhance their desirability. Therefore, the main purpose of this study is to investigate the relationship between managerial compensation and earnings manipulation with focus on the moderating effect of organizational identity on this relationship. The statistical population of the research includes financial managers of 76 companies in five industries including automobile and automobile parts manufacturing, machinery, electrical machinery and equipment, basic metals and metal products manufacturing listed on the Tehran Stock Exchange in 2018. In pursuit of this goal, standard questionnaires were used to collect the research data following the study of Abernethy et al (2017) and a questionnaire was sent to each company. Finally, 68 companies answered the questionnaires and were included in statistical analysis. The research hypotheses are tested using structural equation method and PLS software. Having ensured the good-fitness of the structural and measurement models, the results reveal that managerial compensation have a positive effect on earnings manipulation and organizational identity has a negative effect on earnings manipulation. Also, organizational identity moderates the positive effect between compensation and earnings manipulation and undermines the severity of the effect. Research findings can help investors, capital market regulators and other accounting information users understand the impact of organizational identity on capital market prosperity and guide their decision making.

With the expansion of social interactions and the development of regulatory tools, stakeholders today are seen as an important and important part in strengthening corporate social responsibility practices. Social pressures, in order to increase the level of sustainable functions, affect the environmental performance of companies and cause companies to provide information to persuade social expectations in a competitive environment by relying on behavioral and specialized approaches. One of these approaches is carbon exposure strategies based on the social pressures of stakeholders. In this study, its purpose Provide a cognitive model for selecting the effectiveness carbon exposure strategy based on stakeholder social pressures at the capital market level, Efforts were made to use the participation of two groups of people in the target community at the university level and at the capital market level and based on the nature of research in the qualitative section, From two Meta-synthesis and Delphi and in the quantitative research section, use the Raffchr(chr(chr('39')39chr('39'))39chr(chr('39')39chr('39')))s analyzes. The results in the qualitative section, by examining 29 screened studies, confirmed the 15 social pressure propositions of stakeholders as analysis criteria and 3 strategic components of carbon disclosure as Ruff analysis rules. After Delphi analysis to determine the theoretical adequacy, the number of propositions they were reduced to 14 social stress statements and 3 components of carbon exposure strategies were approved. Then, at the level of analysis of Raff collection, which was based on matrix analysis and with the participation of managers in different layers of capital market companies, the results showed that out of 14 propositions, three propositions tend to be socially accepted M5; The tendency to change the social norms of the M8 and the disclosure of the normative information of the M2 becomes the most important statement in the social pressure for the use of carbon disclosure strategies by companies. It was also found that the strategy of voluntary disclosure of carbon, based on the social pressures of stakeholders, is the most important strategy in disclosing carbon functions by companies that can help develop interactions in a competitive market.

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.

Recent years studies show that external auditing occupies a low position (eighth place) among the methods of detecting fraud; as a result, it is important to examine which factors can improve external auditorschr(chr('39')39chr('39')) performance in detecting fraud. Therefore, the goal of this research is to study the effect of professional ethics and personal moral philosophy (subjective norm) and professional skepticism (attitude towards behavior) on external auditorschr(chr('39')39chr('39')) performance fraud detecting based on theory of planned behavior. This research is categorized as an applied one. Studying literature review, research data have been collected by a questionnaire. The statistical sample using cluster sampling method includes 159 private and public sector auditors and research period is dated during 2020. Data analyzing utilized by partial least squares (PLS) through Smart-PLS2 software. The results show that professional ethics and the ethical orientation of idealism have positive direct and indirect effect on the Fraud Detection Capability through mediator variable of professional skepticism. Moreover, ethical orientation of relativism has direct negative effect on fraud detecting capability; besides ethical orientation of relativism has indirect effect on fraud detecting capability through mediator variable of professional skepticism.

Investigating the psychological aspects of unethical behaviors is one of the most important issues in the field of accounting and finance. This study aimed to investigate the effect of psychological variables including social dominance, Machiavellianism, and emotional manipulation on profit management. The research was conducted in 2020 by collecting data with Non-Probability sampling method convenience. For this purpose, a sample of 401 accounting experts, accounting heads, and financial managers of the firms listed in the Stock Market was selected. The results were obtained from structural equations. They show that social dominance, emotional manipulation, and Machiavellianism have a positive effect on the willingness towards opportunistic profit management. In the efficient mode of the tendency towards profit management, two variables of social dominance and emotional manipulation have a positive effect on the tendency towards profit management, but the effect of Machiavellianism on this tendency is refuted. Furthermore, Machiavellianism affects profit management positively and indirectly through social dominance and emotional manipulation. The results show that management motivation for profit management is influenced by behavioral, organizational, and psychological characteristics. The research evidence enhances our understanding of the effect of behavioral characteristics of management on decisions on profit management.

Given the expansion of business activities in the world and the potential for sustainability in creating opportunities, the category of sustainability has become one of the first goals of countries and companies. But in Iran, less attention has been paid to this issue. Therefore, the purpose of this study is first to provide a model for disclosing corporate sustainability and then the impact of factors related to signaling theory and stakeholders on corporate sustainability reporting.Therefore, in order to achieve the pattern of corporate sustainability disclosure (qualitative part), purposeful sampling method and Delphi method were used by 28 experts, and to test other hypotheses (quantitative part of the research), 117 companies listed on the Tehran Stock Exchange that were used by the Systematic elimination have been studied in the period 2011-2018. To test the hypotheses, panel regression models were used. Delphi test findings and Kendall coefficient show that according to the experts, out of 169 components studied, 80 components are included in the corporate sustainability disclosure model.Among the factors related to signaling theory, firm performance has a direct impact on the overall corporate sustainability index, disclosure from an economic and environmental point of view. In addition, the percentage of firm sustainability costs has a direct impact on the overall corporate sustainability index, public, environmental and social disclosure. Also, among the factors related to stakeholder theory, government ownership has a direct impact on the overall index and all aspects of corporate sustainability, and board ownership has a direct impact on the overall corporate sustainability index, public, economic and environmental disclosure. The findings of this study show the importance of requiring non-financial information disclosure for legislators and standardizers. The proposed model also improves stakeholder awareness of these aspects