نشریه کاوش های نوین در علوم محاسباتی و مدیریت رفتاری
سال یکم شماره 1 (بهار و تابستان 1402)

Earnings quality based on corporate ownership structure is one of the issues that has received less attention by researchers. However, some ownership structures, such as family ownership, have different quantitative and qualitative characteristics than other firms. One of these features is the agency problem, which is the focus of family-related research. on the other hand, earnings management may also be considered a means of agency problems. Therefore, this study examines the relationship between agency problem and earnings predictive power as one of the aspects of earnings quality with emphasis on the mediating role of earnings management in family firms. Accordingly, 340 observations related to family firms during 2012 to 2021 were analyzed. The results showed that agency problem had a positive and negative effect on earnings management and earnings predictability, respectively. The results also indicate the full mediating effect of earnings management on the relationship between agency problem and earnings predictability in family firms. In other words, the agency problem both directly and indirectly through earnings managerial affects the earning predictability.

Given the significance of auditor quality and its impact on the quality and reliability of financial statements, studies on auditor quality are essential. One factor that affects audit quality apart from auditor selection and changes is the internal control system. This study examines the relationship between managerial stock ownership, internal control weaknesses, auditor rotation, and audit quality in the context of Iranian listed companies. A sample of 810 observations was selected using a screening method. The study covers the period from 2016 to 2021. Multiple regression analysis was employed as the statistical method for hypothesis testing. The findings reveal that when managers posses a relatively low (high) level of managerial stock ownership, an increase in internal control weaknesses leads to the selection of lower (higher) quality auditors. Furthermore, the results demonstrate that under conditions where managers hold a relatively low (high) proportion of company shares, an increase in internal control weaknesses results in a decrease (increase) in auditor rotation. These findings shed light on the importance of managerial stock ownership between internal control weaknesses, auditor rotation, and audit quality. The study contributes to the existing literature on corporate governance, internal control systems, and audit practices, providing valuable insights for regulators, auditors, and managers in an emerging business environment.

In the capital market, people suffer from many biases, which causes the emergence of irrational behaviors. For this reason, people are often exposed to a significant level of risk; to get rid of it, they behave like others. Based on this, the aim of this research is to answer the question "Does the loss aversion scam have a significant effect on the formation of herding behavior among the investors of the Tehran Stock Exchange?". To achieve this goal, an online analytical questionnaire with 411 investors was designed to collect primary data, and multiple regression analysis was used to analyze and interpret the data. The findings of this research show that loss aversion has a positive and significant effect on herding behavior and one of the reasons for such behavior among investors is that people who are loss averse always try to model herding behavior, assuming that others feel the same way as themselves. On the other hand, the results showed that those who rely on their own knowledge also show herding behavior, especially when people learn about the knowledge of others, they rely more on their perceived knowledge, and herding behavior gains strength. Another result indicates that investors who see their performance as high have the same performance as others and follow the behavior of others in the market.

The main goal of this research is an examining of the impact of organizational justice on organizational trust as well as an impact of organizational justice through organizational trust on organizational loyalty in staff of Electrical Company of Khorasan Regional.

The way of doing research is descriptive and survey. Statistical population belonging to this research includes all staff of Electrical Company of Khorasan Regional in Mashhad such that 93 individuals have been selected by simple random sampling without replacement as an investigating sample. A standard questionnaire was used for collecting information relating to organizational justice, trust and loyalty. Reliability in questionnaires was confirmed by Cronbach’s alpha coefficient. In order to analysis of data descriptive & deductive statistics was used. In deductive statistics, structural equation modeling (SEM) and path analysis were applied.

Results obtained from research showed that organizational justice have had positive and significant impact on organizational trust. In other words, one can claim that if managers engage in improvement of justice span in organization and pay tribute to it, one can expect that the level of organizational trust will improve. Also the results showed that organizational justice has not significant impact on organizational loyalty by way of organizational trust and this means that positive and significant impact of organizational justice on organizational trust can’t lead to the genesis of staff loyalty with respect to their organization.

Managers are always trying to manipulate the reported profit amount in line with the specific goals they are pursuing. The main issue related to this article is why managers seek to manipulate profits, how do they manage profits and what are the consequences of such behavior? The asymmetric behavior of costs makes the managers of companies to manage profits when necessary to reduce their losses, which prevents the asymmetric behavior of costs. Managers of a company often face issues such as planning and control in commercial companies. In the planning stage, managers need information about the trend of costs to predict future costs. The purpose of this study is to investigate the effect of managers' ability on the relationship between profit management and cost stickiness. For this purpose, information about 137 companies admitted to Tehran Stock Exchange was collected in the period of 2016-2016. After performing statistical tests and choosing the fixed effects method, the model was estimated due to the problem of heterogeneity of variance with the GLS method. The results show that profit management has a positive and significant relationship with cost stickiness and weakens the ability to manage this relationship.

Internet addiction is an increasingly prevalent issue in societies that directly impacts the lives of individuals, especially adolescents, with negative effects. The aim of this study is to compare the meaning in life and feelings of loneliness among internet-addicted adolescents and normal adolescents in the Torbat-e Heydarieh city. The research method employed was comparative and the statistical population consisted of first-year high school students in Torbat-e Heydarieh during the academic year 2021-2022. A total of 100 participants were selected from each group using convenience sampling. Standard questionnaires on meaning in life, feelings of loneliness, and internet addiction were used for data collection. The collected data were analyzed using multivariate analysis of variance (MANOVA). The findings indicated that the average scores for the search for meaning and presence of meaning in life were lower in the internet-addicted group compared to the scores of normal individuals. This result suggests that adolescents with internet addiction are less likely to seek and find meaning in their lives compared to normal adolescents. Therefore, internet addiction can lead to a decreased search for meaning and presence of meaning in one's life. On the other hand, the results indicated that the average scores for feelings of loneliness were higher in the internet-addicted group compared to the scores of normal individuals. In other words, internet-addicted adolescents contribute to increased feelings of loneliness in individuals.

This research examines the impact of perceived corruption on auditor behavior during the period of 2015 to 2021. The Transparency international annual reports were used to measure perceived corruption. Three indicators, namely audit costs, audit report lag, and auditor turnover, were employed to measure auditor behavior. The relevant data was extracted from the financial statements of companies and analyzed using multiple regression analysis with the EViews software. The results demonstrate that perceived corruption has a positive and significant impact on audit costs and audit report lag. However, its effect on auditor turnover is statistically insignificant. Furthermore, these findings indicate that the influence of perceived corruption on auditor behavior does not differ significantly across different industries. Therefore, perceived corruption serves as an important determinant affecting auditor behavior in financial statement audits. Auditors must exercise utmost caution when dealing with companies perceived as corrupt, leading to the need for more work and additional time to provide the report and gather supporting documentation. As a result, audit costs increase for the company and more time is allocated for issuing the audit report.

One of the main ways to finance economic plans and projects and benefit from advanced knowledge and technology is to use foreign capital flows. According to many researchers, foreign capital flows can have effects such as improving household incomes, meeting foreign exchange needs, increasing job opportunities and improving human capital for the host country. Therefore, it is necessary to study the effect of different types of foreign capital flows on the macroeconomic indicators of the host country. Foreign direct investment and personal remittances are the biggest and most important of these foreign capital flows. As these currents increase, different effects of them appear on the host country. Among them, we can mention the effects of foreign direct investment and personal remittances on the human development index. Despite the importance of this issue, internal studies have paid less attention to it. The purpose of this study is to investigate the effect of foreign direct investment and personal remittances on the human development index in Iran. In this study time series data from 1991 to 2018 with the autoregressive distributed lag ARDL method and microfit 5.5 software are used. The results show that foreign direct investment has a positive and significant effect on the human development index in Iran. The results also indicate that remittances have a negative and significant effect on the human development index in Iran.

One of the controversial issues in the accounting and financial literature is the issue of what factors affect the investment efficiency of companies. Based on this, the concept of investment efficiency and its effective factors have been the focus of researchers. In explaining these factors, the CEO media coverage is one of the factors that may influence the decision-making basis of investors. For this reason, this research seeks to study the effect of media coverage of the CEO on the investment efficiency of companies. In this regard, the information related to 124 companies admitted to the Tehran Stock Exchange during the years 2013 to 2019 has been collected and tested. The findings show the negative impact of CEO media coverage on investment efficiency. These findings are a re-emphasis on the informational role of CEO media coverage as one of the sources of corporate information communication to the market.

Managers with stability have the ability to direct the excess cash flows within the company towards effective and profitable investment opportunities. The main objective of this research is to examine the relationship between board stability, investment efficiency, and excess cash holdings.Design/method/ The statistical population of this study consists of active companies in the Tehran Stock Exchange, with a systematic selection of 140 companies over the period from 2015 to 2022. This research is applied in terms of objective and utilizes multiple linear regression based on panel data to test the hypotheses. The research findings indicate a significant and positive relationship between board stability and investment efficiency. In other words, companies with more stable board members have higher investment efficiency. Furthermore, the results show a significant and negative relationship between board stability and excess cash. Companies with higher board stability have lower levels of excess cash. These findings suggest that board stability plays an important role in investment efficiency and cash management in companies.

The management of customer relationships is the connection point between organizations such as tourism facilities and potential and actual customers. Proper management can improve the brand image of tourism facilities by providing accurate information, awareness of current and future services, and offering various sales and motivational plans that attract tourists. With proper customer relationship management, not only is the perceived value of services by guests improved, but the brand image of the tourist destination or facility is also improved, leading to attraction and loyalty of tourists. This research is a practical and descriptive study using a standard questionnaire as a data collection tool. The statistical population of the study is all tourists in Mashhad in the year 2021, and the sample size is 384 people. Non-random sampling method was used. Exploratory and confirmatory factor analysis and structural equation modeling were used to test the hypotheses. The results show that customer relationship management has a positive and significant effect on brand image, and perceived value mediates this effect. This result indicates that focusing on improving and strengthening relationships with customers leads to enhancing the brand image.

Nowadays, the use of cyberspace has become inevitable, but unfortunately, unregulated and unmanaged use of cyberspace by children has caused many problems for families and individuals, such as addiction, depression, isolation, obsession, low self-esteem, distrust, divorce, and wasting a lot of time. Usually, due to their busy schedules, parents cannot monitor their children's online activities properly. Therefore, parental control tools have been developed in the world to help parents manage and monitor their children's behavior in cyberspace. After reviewing the literature, collecting expert opinions and research studies, three-tiered and five-tiered categorizations of parental control tools have been introduced, examined, and compared in this article, and the most suitable parental control tools have been identified. In the following, solutions and suggestions for controlling and monitoring the use of cyberspace and implementing parental control for parents, programmers, telecommunications operators, software providers, movie and series websites, mobile phone manufacturers, and router designers and manufacturers have been presented.