نشریه قضاوت و تصمیم گیری در حسابداری
پیاپی 12 (زمستان 1403)

Mental well-being is one of the important constructs of mental health, and it is very important to identify the factors influencing it. The aim of this study is to evaluate The effects of corporate social responsibility (CSR) on auditors' mental well-being. The statistical population of the research is all the auditors of auditing institutions in Tehran, 137 of whom were selected as a statistical sample by using Convenience sampling method. In order to measure mental well-being, three variables of job satisfaction, quality of work life and quality of life have been used. Also, the social responsibility of the company has been examined from four economic, ethical, legal and philanthropic dimensions. The results revealed that philanthropic ,economic, legal and ethical CSR positively affected Quality of Working Life. The quality of work life has a positive and significant effect on job satisfaction and quality of life. Job satisfaction has a positive effect on quality of life. And job satisfaction plays a mediating role in the relationship between quality of work life and quality of life.

The purpose is to examine and explain the auditor's understanding of the responsibility against the detection of fraud from a liberal and conservative point of view. The current research is an applied and descriptive-correlational research in nature. The statistical population is the working and active members of the Certified Public Accountants Society of Iran in the number of 1879 people, the sample size was determined using Cochran's formula of 319 people and the samples were selected and studied using the available random sampling method. Also, to measure the conservative point of view and the liberal point of view, the questionnaire of Ogakhet (2013) and the questionnaire of Arania et al. The questionnaire of Desort et al. (2018) is used. In examining the validity and reliability of the research tool, the general structure of the research questionnaires was subject to content construct validity. Cronbach's alpha and composite reliability have also been used to measure reliability. Because these coefficients are greater than 0.7, the test has acceptable reliability. SPSS25 and Smart PLS4 software were used to investigate the relationships between variables using the structural equation modeling method. The results of the test of research hypotheses indicate that the existence of a liberal view and a conservative view have an effect on the auditors' understanding of the responsibility against the detection of fraud. And professional commitment affects auditors' perception of responsibility against fraud detection. And finally, the auditors' liberal and conservative views affect their professional commitment.

The main purpose of this research is to identify and determine the relationship between agency cost and profit management with the mediation of social responsibility. The statistical population of this research is all the companies accepted in the Tehran Stock Exchange during the years 2017 to 2022 and 188 companies were selected as a sample. The research method is based on the objective of the applied type, and in terms of the quantitative method, it is of the correlation type. In order to test the hypotheses of the research, it was done with the organizational studies method with the help of Eviews software, version 12. The results of the research showed that there is a significant and positive relationship between agency fees and profit management. There is a negative and inverse relationship between corporate social responsibility and profit management. Corporate social responsibility has a negative and significant moderating role on the relationship between agency cost and profit management. Also, there is a significant negative relationship between corporate social responsibility and agency cost. The results of this research show that there is a positive relationship between corporate social responsibility and profit management, and increasing corporate social responsibility increases profit management. In addition, the adoption and implementation of social responsibility strategies can be abused by managers who pursue their personal interests to carry out non-profit projects. The regulatory role of social responsibility is supported by good management theory. Thus, investment in social responsibility improves fundamental stakeholder relations, including social and employee relations.

The capital structure and the capital return rate are among the most important variables that are of interest to potential shareholders and actual shareholders, the combination of the company's equity and liabilities shows the capital structure, and the capital return rate, which is represented by the symbol P/E, is from Dividing the share market price by the net profit of each share is obtained and is also used to evaluate the value of the shares. The aim of the current research is to study the effect of the optimal capital structure based on the golden ratio on the rate of return on capital. To carry out this research, the information of 148 companies admitted to the Tehran Stock Exchange in the period of 2009-2011 was used, and according to the descriptive-correlational nature of the research. In order to investigate and discover the correlation between variables, post-event method and panel data approach with fixed effects have been used. The results indicate the positive effect of the optimal capital structure based on the golden ratio on the return rate of investors. Also, in this research, the effect of the optimal capital structure based on the golden ratio on the variables of income and stock price was also investigated, based on the results obtained, the positive effect of the independent variable on the variables of income and stock price was confirmed.

This research identifies and ranks key factors affecting human resource accounting. Considering the importance of human resources as intangible assets in organizations, analysis and evaluation of these factors can help improve accounting performance and management decisions. In the qualitative part, it was a content analysis type and in the quantitative part, it was a descriptive-survey type. The statistical sample in the qualitative section of open code extraction was extracted from background articles based on data coding with SIP pattern, 4 main components, 28 concepts and 132 codes. The quantitative statistical population consisted of academic centers, organizations, associations, university professors, experts in the field of human resource accounting, human resource management and it was through an online questionnaire. (in the quantitative part) in order to check the validity of the research, the content validity ratio (CVR) and the validity index (CVI) were used, which were approved by the respected professors and advisors. Then, using a researcher-made questionnaire (five-point Likert), the indicators were grouped based on the components. Finally, to analyze the data in the qualitative part, the content analysis method based on the SIP model was used, in the quantitative part, the demographic variables were analyzed using spss software version 26, and finally, for the ranking Friedman test and spss software were used to classify the indicators of factors affecting human resource accounting. The findings showed that 132 open codes are more important as the key factors of human resources accounting, which were categorized in the 4 main criteria of the SIP model. The results of this research showed that the input dimension has the most importance and the context dimension has the least importance in the opinion of experts. And all the items are meaningful and approved.

Professional skepticism is one of the most important concepts in auditing and means critical evaluation of audit evidence. Professional skepticism is necessary to reach the final conclusion that is the basis of the auditor's opinion, and failure to apply it correctly and on time can have inappropriate consequences. The purpose of this research is to investigate the effect of auditors' behavioral characteristics on their intention to use professional doubt. This research is a survey type with a qualitative and quantitative approach. In the qualitative part, a targeted non-probability sampling of 25 accounting and auditing professors, managers and experts was done. In the quantitative part of the research, the statistical population included 142 professors and experts in the field of accounting and auditing who were randomly selected. The required data were collected through a questionnaire and the results were analyzed using Smart PLS software. According to the results of the research, 19 items were determined as the behavioral characteristics of qualitative dimension auditors. The results showed that auditors' behavioral characteristics are effective on auditors' intention to use professional skepticism with the influence of three factors: attitude towards behavior, mental norms and perceived behavioral control. Therefore, a detailed understanding of auditors' behavioral components can reveal their level of willingness to use professional skepticism.

A severe fall in the stock price is one of the most important risks of investing in the capital market. One of the most important factors affecting the risk of a fall in the stock price is advertising. As advertising only provides positive information about a company, there is a possibility that the information asymmetry between stock market investors and the company will increase, thereby increasing optimistic feelings about the company among investors, especially retail investors. increase sales This can also cause investors to ignore the bad news of the advertising company and change the company's shares. Therefore, the aim of the current research is the effect of the information environment on the intensity of the effect of product market advertising costs on the risk of falling stock prices. In order to achieve the aim of the research, a hypothesis was formulated. direction To test this hypothesis, a sample consisting of 110 companies admitted to the Tehran Stock Exchange between 2015 and 2019 was selected using the method of systematic elimination. To test the research hypothesis, a multiple regression model was used using the combined data method. The results of the research show that the intensity of advertising costs has a significant negative effect on the risk of future fall in stock prices, and environmental uncertainty (information) does not affect the relationship between the intensity of product market advertising costs and the risk of falling stock prices.