نشریه پژوهش های مالی و رفتاری در حسابداری
سال سوم شماره 3 (پیاپی 10، پاییز 1402)

Contrary to the popular belief in modern financial theory that states decision makers behave completely rationally to maximize their profits, studies conducted in the field of behavioral finance show that the human decision-making process is not completely rational and is not based on it. Most of the time, the financial-behavioral factors of the decision-making process examine the perceptions of investors and their reactions to different conditions of the financial market, and emphasize the influence of the personality, culture and judgment of investors based on investment decisions. Recognizing behavioral biases makes investors more aware of their decision-making process, and if faced with biases, they can react well and avoid deviations in decision-making. Therefore, the purpose of this research is to design a model of stock return fluctuations and investors affected by cognitive biases. The statistical population of this research is experts, managers, consultants and experts in financial affairs and the statistical sample includes 160 people.This research is practical in terms of purpose, and in terms of working methods, it is a type of survey research. The study period is in 2022 AD. For sampling, purposeful and snowball sampling methods were used, and with 30 semi-structured interviews with experts, the research reached theoretical saturation. The results obtained from the research showed that cognitive bias, ambiguity avoidance, familiarity, self-documentation, and tardiness have an effect on the volatility of companies' stock returns. The path coefficients (beta) for each bias have been calculated separately, which determines its effect on stock return fluctuations.

Political ideology has increasingly affected organizations, affecting the decisions and behavior of members, both intentionally and unintentionally. The terms 'economic conservative', and 'social conservative' denote fundamental beliefs and values. Auditors working across various financial sectors often adopt a political ideology that reflects their cultural backgrounds, and personal beliefs. Adaptable organizations react to altering client expectations and environmental changes, constantly resolving resultant issues. The capacity to handle these disputes is critical for any organization's long-term success. The adaptability of professional auditors, affected by their ideological stances, can either reduce or exacerbate these conflicts. Regarding the methodology of this research, it uses a descriptive and survey-based approach, categorized as field research. The study's sample includes 413 professionals from all levels of the auditing field, working at the Auditing Institutes validated by the Securities, and Exchange Organization of Iran and Iran's Auditory Organization in the year 2021. These individuals were selected as convenient samples. Data collection involved four standardized questionnaires, with analysis conducted using structural equation modeling. The findings show that auditors with a social conservative mindset have a direct impact on organizational adaptation, but auditors with an economic conservative mindset have an opposite impact. Social conservatism in auditors negatively affects professionalism, while economic conservatism has a positive impact.political ideologies do not significantly affect the organizational professional conflict. The mediating variable of auditors' organizational adaptability is negatively associated with organizational professional conflict, whereas the mediating variable of professional orientation positively correlates with it.

Digital currency is defined as a currency or Internet-based exchange intermediary that has features similar to physical money, In the present study, the factors affecting the use of digital currency among economic actors in Tehran were investigated. The present study is applied research in terms of purpose and to examine the relationships between variables among descriptive-survey research. The statistical population of the present study was economic activists in Tehran in the field of cryptocurrencies, currency and gold. The questionnaire was distributed by stratified sampling method. According to Morgan's table and the infinity of community members, 384 people were selected as sample people. The gold sector and 92 economic activists were selected in the currency sector. In the present study, a questionnaire was used to collect data, the validity and reliability of which were assessed. SPSS and lisrel software were used for statistical tests. The results of the research model test showed that Knowledge about digital currency has a significant effect on the perception of the ease of use of digital currency and the perception of the usefulness of digital currency. Perception of the ease of use of digital currency and the usefulness of digital currency use has a significant effect on the tendency to use digital currency. Social impacts and perceived trust have a significant effect on the tendency to use digital currency. However, the impact of awareness of digital currency on the tendency to use digital currency was not approved.

Workplace violence is a serious risk of safety and health, and can have many consequences not only on the physical health, but also on the mental health of the person. On the other hand, today, organizations demand a higher level of initiative, speaking up and accepting responsibility from their employees due to tighter competition, higher customer expectations, and higher quality requirements. The purpose of this study is to analyze the relationship between violence and organizational silence, taking into account the mediating role of psychological contract violation, organizational justice, and friendly relations in private auditing firms in Tehran. The method used in this research is applied in terms of purpose and descriptive-survey in terms of data collection method. and it was done through a questionnaire. The statistical population of the study was auditors working in private auditing institutions in Tehran, According to the unlimited statistical population, 384 people were selected as a sample according to Cochran's formula. Data analysis was done using PLS software. The research results showed that organizational violence has a significant relationship with organizational silence. Also, psychological contract violation, organizational justice and friendly relations in the workplace play a mediating role in the relationship between organizational violence and silence.

The purpose of this research is to investigate the moderating role of media financial literacy on the relationship between behavioral orientation and investment decisions, emphasizing the gender of individuals. The current research is applied in terms of purpose and descriptive-correlation in terms of data collection. A standard questionnaire was used to collect information, and the statistical population is all people working in the profession of auditing and accounting with all their job levels and working in the private and public sector in 1402. Using Cochran's formula, the statistical sample of the research was 384 people and sampling was also done by simple random sampling. By using structural equations by Smart Pls3 software, the validity of the research hypotheses was checked and the results of the hypothesis test showed that overconfidence, herd behavior, mood, risk aversion and media financial literacy influence investment decisions in investors. Mr. and Mrs. is the work. Also, the results showed that media financial literacy moderates the relationship between overconfidence, herd behavior, mood and risk aversion with the investment decisions of male and female investors.

The present study was carried out with the aim of investigating the effect of organizational climate on audit quality, unethical decisions and audit performance. In this regard, the current research is one of the applied researches in terms of its purpose, according to the research objectives. From the point of view of data collection, the present research is included in the collection of field and survey research. The statistical population of this research includes all certified accountants who are members of the Iranian Association of certified public accountants (IACPA). According to the collected information, the certified accountants who are members of the IACPA are limited to 3100 people. Due to the limited population, Morgan's table was used to determine the sample size. Based on this, the number of 342 sample people has been estimated in 2023 and finally, the results obtained from the hypothesis test using the partial least square method and SmartPLS software show that the organizational atmosphere has an effect on the audit quality and also the organizational atmosphere has an effect on the unethical decisions of auditors and finally the organizational atmosphere affects the audit performance.

The main goal of this research is to investigate the effects of social crises on the decision-making process of shareholders. The current research has focused on modeling the behavior patterns of investors in choosing a stock portfolio during the outbreak of the Corona virus. The required data was collected through previous studies and interviews with stock market experts. Also, in order to present the model, the foundation data method was used. The results of open coding showed that 45 main concepts in the form of causal conditions, contextual conditions, intervening conditions, central categories and consequences, in order to explain the model of investors' behavioral tendencies in choosing a stock portfolio during the outbreak of the Corona disease in the market. There are Iranian stocks, the most common of which are the behavioral tendencies of following the crowd, under-reacting, paying too much attention to rumors, short-sightedness, tendency effect, innovation and loss aversion. By using selective coding, a paradigmatic pattern of investors' behavioral trends in choosing a stock portfolio during the outbreak of the Corona disease in the Iranian stock market was designed so that 13 concepts are causal conditions, 10 are background conditions, 10 are intervening conditions, 7 are core phenomenon, and 5 are the consequences of investors' behavioral biases in choosing a stock portfolio during the mentioned period in the Iranian stock market.This research has examined the behavioral patterns of investors in a specific period (coronavirus outbreak) and presented a model that can be extended to other social crises.