نشریه حسابداری ارزشی و رفتاری
سال هفتم شماره 13 (بهار و تابستان 1401)

Auditing develops within a social context. Our treatment of occupations as social identities draws heavily from identity theory in sociological social psychology. Among the most salient of social identities, occupational identities are an important basis for self-image, self-esteem, and personal motivation. Sociologists have long recognised the important role of occupation-induced status (or occupational prestige) in the overall determination of social status. This profession has a long history in Iran. In this research, we have tried to use data collected from interviews with 20 auditor's expert in 2021 and to use thematic analysis method, Components Effective on auditing professions’ social status in Iran have been identified.According to the results, components effective on auditing professions’ social status in Iran included four main themes known as generalities(Individual motivations for entering the auditing profession, characteristics of the auditing profession and social identity of the auditing profession), Dimensions of social stratification(Economic dimension, political dimension, social dimension, cultural dimension), expectations and challenges(Professional identity crisis, challenges of auditing profession, goals and expectations professional audit, historical trends of the auditing profession) and solutions improvement(Intra-professional, Macro actions). The results of this research can help to expand the internal literature of the research subject. Also, the Iranian Association of Certified Public Accountants and the auditorganization can use the results of this research to improve the social status of the auditing profession and reduce the challenges in the auditing profession.

With the change of traditional procedures towards modern management procedures, the reporting style of companies has also changed towards corporate citizen. This we increase commitment and responsibility towards stakeholders beyond the standards. The focus of this research is the development of corporate citizen reporting with the aim of creating a balance between the pressures of the stakeholders for information disclosure. This research is both qualitative and quantitative. In the qualitative part, the dimensions of corporate citizen reporting were determined through meta-composition. In the quantitative part, this study is also a descriptive research that aims to investigate the effect of anomie of social pressure on corporate citizen reporting through structural equations. Research is being conducted between 2021-2022. The participants in the qualitative section were 15 university-level accounting professionals. They were selected through purposive sampling. In the quantitative section, 405 financial managers of TSE were selected through simple random sampling. The results show that the social pressure anomie has a positive and significant effect on corporate citizen reporting. In fact, the result is a reflection of the fact that corporate citizen reporting as a result of the norms formed by the anomie of social pressure can be a set of humanitarian actions; Charitable contributions and other forms of committed actions of the company towards the social environment and stakeholders

Coordination, cohesion and conflict between team members as the quality of social interactions can have a significant impact on team performance. Therefore, the purpose of the present study is to investigate the effect of ethical leadership on coordination, cohesion and conflict between members of the independent auditors team. In this regard, the data of 181 employees of private auditing institutions, members of the Certified Public Accountants Society of Iran, were collected through questionnaires in 2021-2022 and analyzed using structural equation modeling with partial least squares approach and SPSS and SMART PLS software. The results of the research show that the ethical leadership of the manager and supervisor has a positive and significant effect on the coordination and coherence between the members of the audit team and reduces the conflict between them. The findings of the research improve our understanding of the role of ethical leadership in order to improve team performance and consequently audit quality, which makes this issue a unique focus for applying the management and employment policies of audit institutions and a basis for specifying audit quality criteria for legislative institutions. (for example, the society of official accountants of Iran) provides.

This study investigates the effect of religiosity and professional commitment on audit quality. Also, the moderating role of the auditor's dysfunctional behavior is examined in this regard. This research is an applied research in terms of purpose and falls into the category of survey-descriptive research as well as quantitative studies. The statistical population of the study consists of all auditors working in the field of auditing. The required data were collected using a questionnaire completed by 385 employees of auditing firms members of the Iranian Certified Public Accountants in 2021 and using statistical methods Pearson correlation coefficient and linear regressions. Multiple regressions were used via SPSS software. The results of testing the research hypotheses show that religiosity and professional commitment have a positive and significant effect on audit quality. In addition, the auditor's dysfunctional behavior has a negative and significant effect on the quality of the audit. Therefore, the more the auditor adheres to the religion as well as the professional commitment, the higher audit quality can be done in performing its duties. Also, the auditor's dysfunctional behavior has a negative and significant effect on the quality of the audit. Reducing the dysfunctional behavior of the auditor will increase audit quality. Another finding of the study was that religiosity and professional commitment do not affect the auditor's dysfunctional behavior, therefore, the auditor's dysfunctional behavior does not mediate the relationship between religiosity and professional commitment with audit quality. Therefore, a committed auditor will not exhibit ineffective behavior. With increasing religiosity and professional commitment, audit quality increases.

Psychological capital is a set of personal features that can affect personal and organizational (collective) performances. It can be achieved through creating progress motivation and endeavors. Studying on how it effects on auditing can be considered significant due to the importance of auditing results. Thus, this study aimed to examine the effect of psychological capital on progress motivation, auditors’ judgment, and performance of audit institutes. This study is applied research and method of sampling is non-probability sampling method. To achieve the study goals, standard questionnaires were distributed among the members of Iranian Certified Public Accountants in 112 institutes of Certified Public Accountants in 2019, from which 86 final questionnaires were obtained. To analyze data, structural equation modeling was used. Also, Kaiser et al.'s (KMO) index was used to check sampling adequacy.Results showed that increasing psychological capital improves progress motivation and auditors’ judgment, leading to the effective performance of audit institutes. These findings can be effective for auditing firms and their policy makers in conducting psychological capital’s pre-assessments in attracting manpower as well as strengthening the foundations of psychological capital, promoting manpower, improving the performance of institutions, and ultimately, the efficiency and effectiveness of auditing work.

Ethics compliance is very important in the auditing profession. Ethical behavior as a social behavior depends on the attitude and social orientations of the society. One of these orientations is social dominance. So, the purpose of this paper is to study the relationship between social dominance and moral dis-engagement in the auditing profession. This research is a survey research and the statistical sample of the research includes 229 auditors working in auditing organizations and private auditing firms that listed  on  the Iranian  Association of Certified Public  Accountants .The information needed for the current research was collected by completing the questionnaire in 2022 and using the available sampling method. The results of the research show that moral dis-engagement and social domination are not significantly different between women and men, auditors of auditing organizations and private auditing firms, as well as among auditors with different educational levels. Also, research evidence confirms that there is a positive and significant relationship between social dominance and auditors' moral dis-engagement. Gender, work experience, education and place of employment of the auditor has no significant relationship with moral dis-engagement. The results of this research can inform policy makers of the auditing profession about the level of moral disengagement and social dominance of auditors and also the relationship between these two variables.

Complex and changing theoretical principles and the need of using the most accurate standards, put heavy pressure on auditors'. As a comprehensive model for auditors' stress management has not been presented so far, the purpose of this research is to provide a model for auditors' stress management in the auditing institutions of the country. In this regard, auditors' stress management and controlling it in order to promote individual and organizational benefits, is important. In this research by using the Meta-Synthesis approach, 187 researches which were published in domestic and foreign journals in the perioud 1385 to 1401 S.H and 2005 to 2021 A.D have 98 been reviewed and of them have been selected. Then by analyzing the content of these researches, the relevant codes were extracted and the importance and priority of each was determined by using Shannon entropy technique. Based on the approach of this research, 3 categories, 48 concepts and 95 codes were extracted. Professional skepticism, role ambiguities and conflict of interests in the causal factors section; Conscious mind, job matching with employees techniques and perceived organization support in the strategy department; Improvement of the quality of the reports, unbiased judgment and reduction of audit malpractice in the results section, obtained the highest importance coefficient. This research provides a new perspective in examining the influencing factors in auditors' stress management by examining the causes, strategies and consequences of auditors' stress.

Ethics is the prerequisite of every healthy society. In fact, each profession should possess its own appropriate ethical guidelines. The State Account Court also requires principles of professional ethics. So far, no ethical model suitable for this organization has not been presented. The purpose of the present study is to offer a multidimensional model design and validation for the professional ethics of the State Accounts Court. This is a qualitative and exploratory research. The model design is based on content analysis of the collected scientific texts (including articles and theses published in the field of professional ethics in Iran). It was done through in a library method. Then, using interviews with faculty members with a working experience in governmental organizations, middle managers of the State Accounts Court, and the working managers in the auditing organization selected in a purposive method, the research model was extracted. Next, using factor analysis method and PLS software, the validation of the above- mentioned model was performed. According to the research findings, the multidimensional model of professional ethics in the State Accounts Court owns 3 dimensions, 11 components, and 148 indicators. The dimensions and components of the professional ethics model in the State Accounts Court include spiritual ethics (religious component), individual ethics (value and behavior), social ethics (cultural and human responsibility), organizational ethics (inter/ intra organization), legal ethics (rules of the Court of Accounts as well as other laws), and environmental ethics (sustainability and observance of intergenerational rights). Moreover, the values ​​of factor load, T-Value, and Stone- Geisser index (Q2) all confirm the validity and quality of the model. This organization is directly influenced by moral and cultural values, and any non-compliance with ethics can distort its organizational mission. Thus, through drawing the organization's attention to ethical issues, the multi-dimensional model of professional ethics can prevent inefficient employee behaviors.

The effect of behavior psychological characteristics and psychological characteristics of accountants on their performance has caught the attention of researchers. The purpose of this study was to design a structural model of relationship between self-efficacy and job performance with mediating role of mental toughness of accountants. The present study is an applied quantitative research which is based on structural equation modeling. In this study, out of 350 employed accountants in the offices of Arvand Free Zone in 2021 selected by simple random sampling, only 200 people were selected as the sample and answered the research questionnaire. The results showed that self-efficacy has a positive effect on job performance. In addition, self-efficacy has a positive effect on mental toughness. The results also show that mental toughness has a positive effect on the job performance of accountants. Moreover, the results also showed that of this study indicate that self-efficacy has a positive effect on the job performance of accountants by mental toughness. Therefore, attention to the positive psychological variables of self-efficacy and mental toughness of accountants of Arvand Free Zone offices can cause positive behavioral responses and reduce psychological stress and thus improve the quality of their work and their performance. Because these factors increase the feeling of usefulness and value in them, thereby improving the current work and improving the health of the accounting system.

This case study examines the impact of Keller's Motivation method by Attention, Relevance, Confidence and Satisfaction (ARCS) that is consistent with the skill index in accordance with IAES, on the learning of intermediate accounting 2 students. This study is a semi-experimental research which has been conducted by pre-test, post-test, and analysis of Covariance (ANCOVA). The statistical population of this study includes all the students of the Zand Institute of Higher Education in Shiraz in the educational year 2018-2019. The samples were selected according to the available community. In this study, students were divided into one experimental and one control group (32 in the experimental group and 32 in the control group). The score of the final exam of students is considered as their learning score. The results showed that there was a significant increase in learning in the experimental group (ARCS method) compared to the control group (traditional method). Therefore, study by keller's motivation model, which complies with the Individual Skills Index in accordance with ISE is an appropriate tool for enhancing the learning of accounting concepts.

This research was conducted with aim of investigating social responsibility reporting of pharmaceutical companies in the face of the Coronavirus. For this purpose pharmaceutical companies reports in this field was investigated from February 2020 to September 2021 by using content analysis method. Research statistical socity included 38 pharmaceutical companies that listed in Tehran stock exchange (TSE) wich of them 29 companies was selected by using systematic elimination method as final sampel. Research result indicated that pharmaceutical companies were focus on reporting of social responsibility actions in the face of the Coronavirus in related to employees dimension. In addition, most of reports were conducted on retrospective, qualitative and textual based. Result of hypotheses test showed that there is not statistically significant difference between disclosure of different dimension (society, employees and economical) of pharmaceutical companies social responsibility actions in the face of the Coronavirus. But, there are statistically significant differences in disclosure of those information from viewpoint of different time horizons, different measurement criteria, different ways and places of disclosure. The results of this study can help regulators to identifying the strengths and weaknesses of social responsibility reporting of pharmaceutical companies in the face of the Coronavirus.

Investors' decisions affect the allocation of resources in the capital market so it is important to gain knowledge about the mechanism and factors affecting their judgment and decision-making. In the first step, this study, provides an integrated picture of the theories and viwpoints related to the application of cognitive psychology in the field of judgment and decision-making. In the second step of the research, the thematic analysis has been used to investigate the factors affecting the quality of investors' judgment and decision-making from 2006 to 2022 using 40 papers published in international journals. Analysis results related to the factors affecting the quality of investors’ judgment and decision-making show five main themes, including; (1) The usage of qualitative (narrative) information in addition to quantitative information to convey information, (2) Historical course of theories related to judgment and decision-making, (3) Effective factors making differences in the quality of judgment and decision-making, (4) Impact of implicit and integrated feelings and emotions on judgment and decision-making, and (5) Consequences (benefits of paying attention to the factors affecting the quality of judgment and decision-making). The results of this study show that decision and judgment of investors can be affected by the interaction of factors affecting the person, the type of activity (goal) and the environment, and it is necessary to pay attention to each of these factors in order to explain the behavior and judgments of investors.