نشریه مطالعات اخلاق و رفتار در حسابداری و حسابرسی
پیاپی 2 (زمستان 1400)

The purpose of the present study is to review the correlation between information asymmetry and the ethical view of financial managers of the accepted corporations in Tehran Stock Exchange. For measuring information asymmetry, range criterion of the difference between sell and buy proposed price was used. Besides, the ethical view of financial managers was evaluated using the questionnaire of moral condition. In this research, 72 accepted corporations in the Tehran Stock Exchange in 2017 were studied. Partial least squares regression and Smart PLS software were used for hypothesis testing of the research. The results showed that there is significantly negative correlation between information asymmetry and idealistic view of financial managers in Tehran Stock Exchange. Moreover, a significantly positive correlation was observed between information asymmetry and relativist view of financial managers of Tehran Stock Exchange. As a result, the idealistic moral view of managers decreases information asymmetry.

The purpose of the present study is to review the effect of moral orientation, threat to personal independence, and moral intensity on the ethical decision-making process of auditors. This paper is a practical, descriptive, and survey research which has a semi-experimental plan with two scenarios. The statistical population of the research consisted of senior audits and accounting managers of the accounting companies, registered in the Official Accountants Society and Audit Organization of Iran, serving up until the end of the first half of 2019. The statistical sample included 131 senior audits and accounting managers chosen by convenience sampling. For measuring the research variables, some questionnaires with confirmed validity and reliability were used. The research results showed that moral orientation and threat to personal independence are effective in the process of ethical decision-making, whereas moral intensity does not have any impact in this regard. For the explanation of this result, it can be said that the auditors who have special moral orientation have high awareness of the ethical content of auditing so they always reinforce the process of their ethical decision-making. Such a moral orientation is so useful for auditors because it makes them keep working based on their professional rules. Furthermore, the results convey the significant effect of threat to personal independence on the ethical decision-making process of auditors. Therefore, high threat to the independence of the personal interests leads to an increase in moral sensitivity of auditors which is a procedure in their moral decision-making. What is more, the research findings indicate that moral intensity has no significant effect on the process of ethical decision-making.

The purpose of the present study is to review the relationship between narcissism, antisocial personality disorder, and the students’ outlook on professionally unethical behaviors. This research is practical and the statistical population consists of all 1125 accounting students of the 10th, 11th, and 12th grade in the metropolitan city of Tabriz. The research statistical sample includes 289 students who were chosen by simple random sampling within 2020-2021. For measuring the outlook on unethical behaviors and features of antisocial personality disorder, the standard questionnaire of Rajab Dorri et al. (2018), and for measuring the feature of narcissist personality disorder, the standard questionnaire of Mohammad Zādeh (2009) was used. Correlation and regression coefficients were used for data analysis and the results showed that there is a significantly positive correlation between antisocial personality disorder and the outlook of accounting students on unethical behaviors. Moreover, there is a significantly negative correlation between narcissism and their outlook on unethical behaviors.

The purpose of the present research is to review the effect of management control system (MCS) on unethical behaviors. The current study aims to validate the theoretical model of the study of Langevin and Mendoza (2012) and also theoretically test the hypothesis formulated by the authors, although not experimentally tested yet. Therefore, the following research question is explored in the present study: Which aspects of MCS presented by Langevin and Mendoza (20102) increase organizational justice and decrease unethical behaviors of managers? In this regard, a questionnaire was distributed among the senior and middle managers of active corporations in the stock exchange from April 2021 to May 2021. According to a survey research plan including a questionnaire from Louisiana Klein et al., completed by 114 participants, the relationship between research variables and the hypothesis presented by Langevin and Mendoza (2012) was reviewed and the data was analyzed using PLS Smart software/version 3. The results obtained from modeling the structural equations show that participation in setting the goals can increase perception of procedural justice; it means that participation in setting fair purposes is taken into account but this issue does not have a close relation to the managers’ reward. Thus, ignoring uncontrolled aspects by the managers in performance assessment does not lead to the perception of procedural and distributive justice.

The purpose of the present study is to review the impact of profit transparency on the policy of stock profit payment. In this regard, a sample composed of 105 corporates accepted in Tehran stock exchange during 2012 to 2019 was studied. Multivariate regression was used for hypothesis testing and EViews software was applied for statistical analysis. The results showed that there is a significantly negative correlation between profit transparency and stock profit payment. The results were in line with the signaling theory. Managers, compared to those outside corporate beneficiaries, have more information about the perspective of corporations, therefore they use stock cash profit to transfer their secret information to the market. By decreasing information asymmetry, profit transparency weakens the role of stock cash profit as an expensive signaling mechanism.

The purpose of the present study is to review the effect of management ability on research and development expenses, with an emphasis on the role of market competitive threats to the corporates accepted in Tehran stock exchange. The realm of this research consisted of the accepted corporates in Tehran stock exchange and the time period under study was the years between 2011 to 2019. By systematic deletion method, 133 corporates were chosen as the statistical sample. The current research is practical and it is considered as correlational research in terms of methodology. Data analysis was conducted by EViews software and the results showed that the managers’ ability has a direct effect on investment in research and development expenses. Besides, competitive threats are effective on the correlation between the managers’ ability and investment in research and development expenses.