نشریه حسابداری ارزشی و رفتاری
سال هفتم شماره 14 (پاییز و زمستان 1401)

Due to the scientific status and the practical consquences of fraud and anomaly detection research, the aim of this study is to uncover the intellectual and conceptual structure of this research field in audit literature. 430 documents( include article, Conference paper, Review, Book chapter, Book, Review, Note, Letter) related to the period between 1979 and 2022 from the Scopus database were analyzed using two bibliometric analysis methods co-word analysis and social network analysis to discover the intellectual and conceptual structure of the field. The findings of the research show that the main and most dominant topics include "fraud and anomalies", "audit and forensic accounting", "data mining, machine learning and data analytics", "risk assessment" and "internal controls and corporate governance". Also, the article "An empirical analysis of the relation between the board of director composition and financial statement fraud" by Beasley (1996) with 1977 citations, the most cited scientific document, and Peter Gottschalk with 6 articles, the United States with 150 documents, "Managerial Auditing" journal with the publication of 22 articles, and "Universiti Teknologi Mara" from Malaysia, with the publication of 13 documents, were recognized as the most prolific actors in this research field. The important finding of this study is to reveal the remarkable transition to technogical aspects in the field of fraud and anomaly detection, which has attracted the attention of researchers in recent years by using emerging technologies such as artificial intelligence and advanced data analytics methods. The findings of the present research, which illustrates the intellectual structure surrounding fraud and anomaly detection research, reveal the orientations of this field. This study can serve as the basis for developing research policies by scientific institutions to help optimize research activities in the field and enable them to play an effective and efficient role in combating fraud.

Human behavior in organizations is very complex because it is affected by the interaction of many factors such as management measures, competitive environment and new technologies. People have personality differences, and how people behave in groups will be different. The occurrence of knowledge sharing behavior is no exception to this rule and the behavior intent of individuals will change under the influence of various factors. In this study, using grounded theory, causal conditions, main phenomenon, underlying factors and intervening factors around knowledge sharing in the auditing profession were identified. Through interviews with 20 experts in 2022, the underlying theory of "knowledge sharing behavior management in the auditing profession" was extracted from 29 categories. Eight strategic categories were extracted from the interviews: Strengthening commitment and responsibility, creating motivation, creating technology infrastructure, regularity, obligation and supervision, creating the ground for the transfer of foreign knowledge and modelling, paving the way for the sharing and exchange of knowledge between auditing institutions, culture building and promoting organizational climate. Eight consequence categories were also extracted: Achieving public and social interests, institutionalizing and internalizing knowledge sharing behavior, facilitating knowledge sharing, demonstrating and aligning with professional and legal behavior, receiving knowledge, methods and up-to-date tools; Transfer and exchange of knowledge in similar environmental conditions, compliance with cultural norms, sense of belonging to the organization and job satisfaction. The findings of this study can be used by professional associations to develop requirements or provide guidelines to promote knowledge sharing in auditing firms.

The purpose of this research is to establish a Conceptual communication between integrated reporting and the characteristics of an innovation and to investigate the possibility of using theories of innovation diffusion and planned behavior to answer the question of How to can a favorable effect on the perceptions, attitudes and behavioral intentions of university administrators and facilitate the integrated reporting adoption process. In this research, using a simple Delphi method and in two stages in 2023, the opinions of 36 experts (14 researchers, 15 administrative and financial assistants of public universities and 7 other experts) have been examined and analyzed in the first and second rounds, respectively. The findings show that the participating experts are agree with theoretical compatibility of integrated reporting with the selected characteristics of innovation (including new/novel, change, significant improvement, an indicator of success, commercially valuable and beneficial/useful). Based on this, a proposed model to show the factors influencing the acceptance of integrated reporting in Iranian universities using the combination of Rogers' innovation diffusion theory and Ajzen's planned behavior has been surveyed and approved by experts. Therefore, through factors influencing the adoption of integrated reporting in universities, which include knowledge, persuasion, decision, implementation and confirmation, as well as the perceived characteristics of innovation (including relative advantage, compatibility, complexity, trialability and observability), which in the persuasion stage are effective, it is possible to influence the perceptions and attitudes and intentions of managers regarding the adoption of integrated reporting. In the proposed integrated model, during the persuasion stage, people's attitudes are formed, and this attitude along with perceived mental norms and behavioral control leads to the emergence of purpose and intention in people in the decision-making stage, and finally, in the implementation stage, the individual's behavior is realized. These findings can be useful for higher education managers and help them to try to convince their human resources about the urgent need for a set of new values, beliefs and behaviors while they are engaged in the implementation of the technical components of integrated reporting.

Nowadays, auditing, with its ultimate goal of leveling financial statements up, has a special responsibility to serve public interests. For a successful fulfillment of public responsibilities, auditors should carry personal and professional ethics. This study used the grounded theory to investigate the current maturity status of auditors' professional ethics in Iran, using the experts’ opinions until the end of 2022 . The findings indicate the immaturity of auditors' professional ethics caused by some causal conditions, forcing them to adopt a confrontation strategy, which is either defensive or passive. Effective underlying factors in cultural, social and economic structures were investigated in the present study. Deficiencies in laws and regulations, education and research system, and organizational culture, alongside economic conditions, and the structure of this profession are interfering factors that intensify the immaturity of professional ethics. Enhancing ethics and ethical leadership in the country, defining ethical standards, and developing practical training courses are among the important achievements of this research, which can contribute to the improvement of the professional ethics of auditors in leveling financial statements up.

Assets misappropriation is one of the types of fraud that has the potential anxiety for managers, auditors, and firm’s stakeholders. In spite of strict rules, this phenomenon is increasing how assets misappropriation has the most frequencies in different societies.  But based on studies results in the accounting field, there is low paying attention on it. Therefore, the aim of the present study was to investigate the effect of auditors' functional thinking styles on the ability to detect assets misappropriation by emphasizing the mediating role of auditors' professional skepticism.This research is of applied and survey type. The statistical population of the study includes auditors working as members of the Iranian society of certified public accountants in 1400, of which 384 people were selected as the sample size. Research data were collected through a questionnaire and analyzed using structural equation modeling by partial least squares (PLS) approach. Findings show that functional thinking styles (including legal, judicial, and executive styles) have a direct positive effect on the ability to detect asset misappropriation; but the intensity of the effect of executive thinking style (simple information processing) is weaker than the two styles of judicial and legal thinking (complex information processing). also, the positive effect of judgmental and executive thinking styles on the ability to detect the misappropriation of assets with the mediating variable of professional skepticism is significant; But the positive effect of legal thinking style on the ability but the positive effect of legal thinking style on the ability to detect the misappropriation of assets with the mediating variable of professional skepticism is not significant. The study shows that auditors' professional skepticism increases their ability to detect misappropriation of assets.The findings can help auditors to better train auditors at the university and to develop better auditing standards and better performance of audit work and detect fraud.

Moral outrage is one of the factors that plays an important role in people's reaction to unethical and unfairness behavior, and as an influential variable, it can improve auditors' judgment and decision-making. The purpose of this research is to investigate the effect of Machiavellianism on moral outrage of certified public accountants working in auditing organization and private audit firms. This research is applied and descriptive-correlational. The statistical population of the present study consists of certified public accountants working in auditing organization and private audit firms in 2022. The statistical sample includes 304 people who were selected using randomized cluster sampling. The research variables were measured using standard questionnaires, and finally, multivariate regression was used to analyze the collected data. The results of the present study show the negative and significant effect of Machiavellian personality on moral outrage in both groups of certified public accountants working in the public sector and working in the private sector. Also, the results showed that as the rank and experience of auditors working in private sector increases, their moral outrage also increases. According to the results, Machiavellian characteristic of auditors predicts their moral outrage, which has a negative effect on their moral response in the face of injustices and moral violations. The results of this research can also provide useful information to the legislators of the profession in their plans and actions to improve moral judgments and decisions, consider strengthening the feelings of moral outrage and the powerful role of Machiavellianism on it.

The aim of this research is studying the direct effect of Proactive Personality on auditors' Organizational Identification, and examining of the indirect relationship through the mediating role of Work Engagement. The statistical sample of research includes 225 auditors in auditing firms listed in Iranian Association of Certified Public Accountants in  2021, who were selected by the non-probabilistic method of available sample. Theoretical foundations of research were collected through library studies and the data collection method is a questionnaire survey. The hypotheses are examined based on the Path analysis method by Lisrel software. In order to investigate the indirect effect of the mediator variable in this study, the Sobel test was used. The results of research showed Proactive Personality of auditors has a significant positive effect on Organizational Identification and their Work engagement. Auditors' Work engagement also has a significant positive effect on their Organizational Identification. In addition, the results show using the Sobel test that Work engagement plays a complete mediating role in the impact of Proactive Personality of auditors on Organizational Identification. According to the results, it can be said that Proactive Personality leads to Work engagement in auditors, which in itself will affect their Organizational Identification. Therefore, the results of this study can help auditing firms to hire qualified people and also evaluate their current employees by considering their personality characteristics and encourage them to align with the interests of the firm.

There are few studies about the role of the theory of planned behavior as an individual's important psychological behavior despite several investigations about earning management. This study aims to design, develop and examine the model of earning management intentions by applying the theory of planned behavior based on psychological characteristics to empirically represent the effect of attitudes, subject norms, perceived behavioral controls, and moral obligation on different methods of earning management intentions. We use three different scenarios including real earning management, choosing accounting methods, and manipulating accruals and the standard theory of planned behavior questionnaires. The examination of this study is based on 278 questionnaires answered by MBA students in 2022 and 2011 through convenience sampling. To test hypotheses, we use Kruskal Wallis (H Test) and structural equation.  The results show that there is a significant difference between individuals' attitudes, subject norms, perceived controls, and moral obligations in different earning management methods. Besides, we find that the individual earning management intentions model applying the theory of planned behavior in each of the three earning management methods is significant, and attitudes, subject norms, perceived controls, and moral obligations have significant effects on their intentions to engage in earning management behavior. The results of applying the theory of planned behavior for forecasting individuals' engagement in earning management could be used in setting educational programs, standard setting, and empowering internal control mechanisms in firms.

Studying the decision-making process of non-professional users of financial information, due to their weakness in understanding and interpreting information, has always been interesting to law-making bodies, standard-setters and researchers in the Accounting field. They try to find solutions to improve financial reporting in order to protect the interests of this vulnerable group by decoding the black box of non-professional users decision-making behavior. In this regard, the current research aims to understand the recognition patterns (metacognition) of non-professional users while reading financial Statements, using eye tracking tool that enables researcher to look at documents through non-professional users eyes and documents and analyzes the observations.Therefore, 14 participants (their education is not related to finance) were asked to answer some questions about three basic financial statements (income statement, statement of financial position, and statement of cash flows) and their gaze data recorded along with it, then by using eye tracking data visualization techniques, the collected data was analyzed. the results indicated that Non-professional users face more cognitive load when reading the statement of financial position. Non-professional users do not have the ability to study the Financial Statements purposefully and they study them based on the sequence of information presentation. This group spends a lot of time understanding the description column of financial statements, which may be more than the time spent reviewing the relevant figures. they also rely on current year's information more than comparative figures, but also comparative figures is important to them. This finding can be useful from the point of view of standard-setting bodies in order to improve financial reporting and protect the interests of non-professional users of accounting information.

The Ego Depletion phenomenon is a real phenomenon that can be used to motivate auditors. In addition, the audit of financial statements provides useful conditions for the study of Depletion, and therefore, the various tasks that auditors perform (including judgment and providing opinions), lead to the study of this phenomenon. The upcoming research, in terms of its purpose, is applied and of a descriptive correlational type, based on the structural equation model. The data of this research were collected through the distribution of questionnaires among 360 auditors working in Mashhad audit institutes who were selected by a Sample method available. Among these, 340 questionnaires were received and used as the basis for statistical analysis. Structural equation method with the help of SmartPLS software was used for data analysis. The results show that Ego Depletion has a significant negative effect on auditors' judgment. Cognitive fatigue moderates the relationship between Ego Depletion and auditors' judgment. Considering that cognitive fatigue is a psychological state that occurs as a result of long-term cognitive activity, the results of the upcoming study can be effective when auditors make judgments, especially in times of exhaustion and fatigue, and overshadows the sensitivity of possible mistakes in judgment. This study has increased the existing theoretical literature in terms of examining the effect of the auditor's Ego Depletion on his judgment, and also by examining the effect of cognitive fatigue on the relationship between Ego Depletion and auditors' judgment, it contributes to increasing the existing knowledge in this field.

Considering the importance of environmental issues and the serious challenge that companies face to report their environmental activities, the purpose of this research is to analyze environmental reporting indicators; which can be used to strengthen and improve this type of reporting, as one of the important accountability tools in front of the stakeholders. In the first phase, the literature in the field of environmental reporting was reviewed, which indicates that compared to most countries in the world, Iranian companies have neglected environmental reporting, and no law or standard requires companies to disclose environmental information. Therefore, any disclosure in this field is voluntary and indicates the absence of verifiable and specific indicators in order to prepare an environmental report. Then, qualitative data were collected through interviews with experts and experienced academic and executive experts in the mentioned field in 1400. Therefore, any disclosure in this field is voluntary and indicates the absence of verifiable and specific indicators in order to prepare an environmental report. Then, qualitative data were collected through interviews with experts and experienced academic and executive experts in the mentioned field in 1400.These experts were selected based on the purposeful sampling method with the snowball approach, and conducting interviews continued until reaching theoretical saturation. In the second phase, after reviewing the interviews, the collected qualitative data were coded and categorized using Atride-Sterling's thematic analysis method and MaxQuda software. The findings of theme analysis led to the identification of 2 global themes, 7 organizing themes and 39 basic themes. The results of this research show that environmental reporting can be explained based on two global themes of 1- hard information disclosure and 2- soft information disclosure. Identifying environmental reporting indicators on this basis and using them by increasing the ability to verify information leads to improved accountability, reducing information asymmetry and making appropriate decisions.

From the point of view of Islam, the source of accountability is in the belief in resurrection. Considering that in some sources, accounting is referred to as the language of accountability and the focus of this thinking is Structuration theory, the aim of this research is to studying the effect of reciprocity on the quality of accountability in accounting, emphasizing agency according to Structuration theory. The current research is quantitative in terms of approach. For analysis, correlation method based on emphasis factor and structural equation modeling were used. The statistical population of the research in the time domain of 2022 includes university academic staff members and official auditors who are members of the official accountants community and the sample size was determined according to the structural equation modeling methodology of 243 people. The data collection tool is a questionnaire extracted from previous researches. The data analysis in the form of structural equation model shows that the influence of belief in resurrection on the quality of accountability in accounting is strongly significant, this effect is from the confirmation of three types of relationships in the course of accountability, including 1- The relationship between belief in resurrection and agency, 2- Two-way relationship between agency and structure  3- The relationship between structure and religious, ethical, social, financial and sustainability dimensions; achieved. The results of the research shows that, according to the Structuration theory, the revalidation of agency has an effect on the creation of value and ethical structures and systems, including the accounting system, and the quality of accountability is one of the pillars of the accounting and financial reporting system. The quality of response resulting from the belief in resurrection is based on the five dimensions of faith, moral, social, financial and sustainability. The results of the current research will improve the quality of accountability of the accounting system by emphasizing the reciprocity of agency in both theoretical and practical dimensions.