Hsbdry rzshy w rftry最新文献_第2页

Identification of Components Effective on auditing professions’ social status in Iran: A social identity theory perspective 伊朗审计职业社会地位影响因素的识别:社会认同理论视角

Hsbdry rzshy w rftry Pub Date : 2022-09-01 DOI: 10.52547/aapc.7.13.1

J. Babajani, A. Delavar, Farokh Barzideh, Abdolmajid Sedighi

引用次数: 0

Investigating the Impact of Self-Efficacy and Job Performance with the Mediating Role of Mental Toughness of Accountants: Case Study Offices of Arvand Free Zone 会计师自我效能感对工作绩效的影响:心理韧性的中介作用——以上海保税区办公室为例

Hsbdry rzshy w rftry Pub Date : 2022-09-01 DOI: 10.52547/aapc.7.13.298

S. Kamali, R. Karami, K. Kargarpour

引用次数: 0

Effect of accountants’ moral awareness and moral judgement on whistleblowing intention: The moderating role of perceived moral intensity 会计人员道德意识和道德判断对举报意图的影响:感知道德强度的调节作用

Hsbdry rzshy w rftry Pub Date : 2022-03-01 DOI: 10.52547/aapc.6.12.168

paria dibakia, azam shokri cheshmeh sabzi, M. moradzadeh fard

{"title":"Effect of accountants’ moral awareness and moral judgement on whistleblowing intention: The moderating role of perceived moral intensity","authors":"paria dibakia, azam shokri cheshmeh sabzi, M. moradzadeh fard","doi":"10.52547/aapc.6.12.168","DOIUrl":"https://doi.org/10.52547/aapc.6.12.168","url":null,"abstract":": Recent financial wrongdoings in Iran have had negative economic, political and social consequences and have eroded public trust. Whistleblowing is an important control mechanism for detecting and preventing financial wrongdoings. Studies have shown that whistleblowing intention is influenced by a variety of factors. Understanding the factors that influence the judgements and decisions of accountants and auditors can help promote moral behaviors such as whistleblowing in the accounting and auditing professions. The present research uses the issue-contingent model to explain new aspects of whistleblowing by examining accountants’ propensity to report financial wrongdoings with an emphasis on the mediating role of perceived moral intensity. This research uses a survey methodology and the sample consists of 173 accounting graduates working in various departments of public and private companies who are selected using non-probabilistic sampling. The required data are collected from 173 questionnaires completed by accountants in 2020. Partial least squares structural equation modeling (PLS-SEM) is used for data analysis. The results show that moral awareness has a significant positive effect on accountants’ moral judgement, and perceived moral intensity plays a moderating role in this relationship. The results also indicate that accountants’ moral judgement has a significant positive effect on their intention to report financial wrongdoings to internal and external authorities, but this relationship is not moderated by perceived moral intensity. Overall, the results suggest that the issue-contingent model of ethical decision making contributes to a better understanding of key factors in whistleblowing intention. Therefore, it is necessary for account-ants at different levels to consider morality and ethical principles to create an environment that is conducive to better accounting performance.","PeriodicalId":34790,"journal":{"name":"Hsbdry rzshy w rftry","volume":" ","pages":""},"PeriodicalIF":0.0,"publicationDate":"2022-03-01","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"47601167","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}

引用次数: 0

The Hegemony of the Culture of Professional Ethics in Audithing and Evaluating its Consequences 职业道德文化在审计中的霸权地位及其后果评价

Hsbdry rzshy w rftry Pub Date : 2022-03-01 DOI: 10.52547/aapc.6.12.57

Alireza Azarberahman, Yahya Kamyabi, Esfandiar Malekiyan

{"title":"The Hegemony of the Culture of Professional Ethics in Audithing and Evaluating its Consequences","authors":"Alireza Azarberahman, Yahya Kamyabi, Esfandiar Malekiyan","doi":"10.52547/aapc.6.12.57","DOIUrl":"https://doi.org/10.52547/aapc.6.12.57","url":null,"abstract":"Abstract: Cultural studies is one of the critical researches that focuses on the tradition of radicalism and structuralism. Cultural hegemony, as an emerging concept from the context of cultural studies, refers to the influence of values and symbols in culture, which provides the basis for the creation of a coherent dominant behavioral and moral Due to the fact that there was no clear and coherent basis for the hegemonic consequences of the culture of professional ethics in auditing, the components of the research were identified through a qualitative methodology of content analysis. To achieve the research goal, 13 accounting experts and 16 independent auditors with more than 3 years of experience were selected based on the gatekeepers selection technique and participated by filling out matrix questionnaires. The results indicate that there are two categories of individual consequences of the hegemony of the culture of professional ethics and the structural consequences, which were approved by the panel members based on 8 contents related to categories in terms of theoretical consensus. In addition, the findings based on matrix analysis show that controlling auditors' job conflicts is a positive stimulus to the hegemonic consequence of the culture of professional ethics in auditing by reducing the expectation gap based on the institutionalization of professional values; promoting professional ethics for compliance with stakeholder rights and the sustainability of auditors' internal locus of control receives positive impact. Issues such as reducing the expectation gap based on the institutionalization of professional values, promoting professional ethics to respect the rights of stakeholders and the stability of auditors' internal control, although important as consequences of the hegemonic culture of professional ethics in auditing.","PeriodicalId":34790,"journal":{"name":"Hsbdry rzshy w rftry","volume":" ","pages":""},"PeriodicalIF":0.0,"publicationDate":"2022-03-01","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"47976552","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}

引用次数: 0

Explain the Dimensions of the Concept, Instances and Indications of Fraud in Financial Statements: Based on the Method Thematic Analysis 解释财务报表舞弊的概念、实例和迹象的维度:基于方法主题分析

Hsbdry rzshy w rftry Pub Date : 2022-03-01 DOI: 10.52547/aapc.6.12.373

M. Borna, Rasoul Baradaran Hassanzadeh, A. Fazlzadeh, Younes Badavar Nahandi

引用次数: 0

Investigating the Impact of Financial Reporting Quality on Corruption (Corruption Perceptions Index, Corruption Control and Accountability) in 8 Middle Eastern Countries 调查8个中东国家财务报告质量对腐败的影响（腐败感知指数、腐败控制和问责制）

Hsbdry rzshy w rftry Pub Date : 2022-03-01 DOI: 10.52547/aapc.6.12.98

mohaamad ali aghae, J. Rezazadeh, Morteza Bayat

{"title":"Investigating the Impact of Financial Reporting Quality on Corruption (Corruption Perceptions Index, Corruption Control and Accountability) in 8 Middle Eastern Countries","authors":"mohaamad ali aghae, J. Rezazadeh, Morteza Bayat","doi":"10.52547/aapc.6.12.98","DOIUrl":"https://doi.org/10.52547/aapc.6.12.98","url":null,"abstract":": The purpose of this study is to investigate the effect of financial reporting quality on corruption. The spatial scope of this research has been the companies listed on the stock exchanges of Iran, Turkey, Qatar, Bahrain, Pakistan, Oman, Saudi Arabia and the UAE and the time domain has been between 2011 and 2018. The research sample includes 1,729 companies listed on the stock exchanges of the mentioned countries. The findings of this study show that there is a significant relationship between the quality of financial reporting and the index of corruption, corruption control and accountability. In other words, by improving the quality of financial reporting, the Corruption Perceptions Index, which strengthens the accounting role in corruption, is reduced. On the other hand, with the improvement of the quality of financial reporting, corruption control and accountability, which are indicators of the role of strengthening accounting in corruption (corruption control and accountability), increase. According to the research results, poor quality of financial reporting can create a situation in which there is no accountability to shareholders, managers will act against the wishes of stakeholders and any misuse of assets will be hidden. Accounting and auditing standards seek to provide transparent and accurate information so that those with economic influence and power are less prone to moral collapse and corrupt practices. As mentioned, increasing the quality of financial reporting has an effective and constructive role in controlling and preventing corruption. The stock exchange organization and the country's legislators should increase the quality of financial reporting.","PeriodicalId":34790,"journal":{"name":"Hsbdry rzshy w rftry","volume":" ","pages":""},"PeriodicalIF":0.0,"publicationDate":"2022-03-01","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"45058679","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}

引用次数: 0

Effect of normal and abnormal audit fee and audit fee dependence on corporate social responsibility according stakeholder theory 基于利益相关者理论的正常和异常审计费用及审计费用依赖对企业社会责任的影响

Hsbdry rzshy w rftry Pub Date : 2022-03-01 DOI: 10.52547/aapc.6.12.345

Morteza Motavassel, Ghodratallah Talebnia, Ahmad Yaghoubnezhad

引用次数: 1

The effect of managers' personality type on earnings management and its moderating role in the relationship between earnings management and corporate social responsibility disclosure 管理者人格类型对盈余管理的影响及其在盈余管理与企业社会责任披露关系中的调节作用

Hsbdry rzshy w rftry Pub Date : 2022-03-01 DOI: 10.52547/aapc.6.12.308

A. Shafaat, Mohammad Kashanipour, Reza Gholami Jamkarani, Hossein Jahangirnia

{"title":"The effect of managers' personality type on earnings management and its moderating role in the relationship between earnings management and corporate social responsibility disclosure","authors":"A. Shafaat, Mohammad Kashanipour, Reza Gholami Jamkarani, Hossein Jahangirnia","doi":"10.52547/aapc.6.12.308","DOIUrl":"https://doi.org/10.52547/aapc.6.12.308","url":null,"abstract":": Managers' personality traits can influence corporate financial decisions and performance. On the other hand, earnings management and its relationship with corporate social responsibility disclosure are topics of interest to academics and financial statement users that may be influenced by the personality traits of managers. The purpose of this study is to investigate the effect of managers' personality type on earnings management and its role in the relationship between earnings management and corporate social responsibility. The research population included companies listed on the Tehran Stock Exchange during 2013-2018. In total, 149 firms were selected by systematic elimination method. We used the library method to collect a part of the data. In addition, managers’ personality type was assessed using Bortner’s questionnaire. The research data were analyzed by multiple regression test in Eviews software. The results show that the variable of managers' personality type has a positive and significant effect on earnings management, In addition, this variable has a significant positive effect on the disclosure of corporate social responsibility in interaction with the earnings management variable. According to the findings of the present study, managers with Type \"A\" personality in the years when the firm's earnings is managed are more likely to disclose their corporate social responsibility. The results of this research can have a positive impact on the development of internal literature on the subject of research as well as on the improvement of managerial, behavioral and investment decisions in the country.","PeriodicalId":34790,"journal":{"name":"Hsbdry rzshy w rftry","volume":" ","pages":""},"PeriodicalIF":0.0,"publicationDate":"2022-03-01","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"42872080","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}

引用次数: 0

Impact of Information Presentation Form and Visual Illusion In the Accuracy of Financial Information Analysis Accounting Students 信息呈现形式和视觉错觉对会计专业学生财务信息分析准确性的影响

Hsbdry rzshy w rftry Pub Date : 2022-03-01 DOI: 10.52547/aapc.6.12.278

M. Tat, منصور garkaz, Mohammadreza Abdoli, saeid baraty

{"title":"Impact of Information Presentation Form and Visual Illusion In the Accuracy of Financial Information Analysis Accounting Students","authors":"M. Tat, منصور garkaz, Mohammadreza Abdoli, saeid baraty","doi":"10.52547/aapc.6.12.278","DOIUrl":"https://doi.org/10.52547/aapc.6.12.278","url":null,"abstract":"Decision makers as human beings have limitations in information processing. New ways have been developed to overcome these limitations. One of these methods is to use different forms of information presentation. However, there is always a misinterpretation in the visual representation that can lead to poor decisions. This poor decision can be due to the visual illusion that decision-makers encounter when reading accounting information. Therefore, the present study investigates the effect of information presentation form and visual illusion on the accuracy of accounting students' financial information analysis. This research is a descriptive and quasi-experimental application. The statistical population is undergraduate and doctoral students in accounting in 2021. 198 people were selected by random sampling method, assuming an unknown population. One-way analysis of variance was used to test the hypotheses and LSD post hoc test (least significant difference method) was used to interpret the mean differences between the groups. The results of this study show that there is a significant difference between different forms of information presentation in the direction of financial information analysis. The accuracy of the analysis of financial information presented in the form of a table is higher and better than linear and bar charts. Also, financial information displayed in three-dimensional graphics, without grid lines, creates a visual illusion and reduces the accuracy of information analysis of financial information readers. The results of this study help to develop the existing research background on how to present information by providing empirical evidence of how financial information is judged and analyzed by users.","PeriodicalId":34790,"journal":{"name":"Hsbdry rzshy w rftry","volume":" ","pages":""},"PeriodicalIF":0.0,"publicationDate":"2022-03-01","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"49553353","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}

引用次数: 0

Personality Type and Professional Skepticism: Are auditors really independent? 性格类型与职业怀疑:审计师真的独立吗?

Hsbdry rzshy w rftry Pub Date : 2022-03-01 DOI: 10.52547/aapc.6.12.126

Sayyed Ali Mousavi Gowki, Ali Ghanaee Chamanabad, Mohammad Ali Bagherpour Velashani, M. Salehi

{"title":"Personality Type and Professional Skepticism: Are auditors really independent?","authors":"Sayyed Ali Mousavi Gowki, Ali Ghanaee Chamanabad, Mohammad Ali Bagherpour Velashani, M. Salehi","doi":"10.52547/aapc.6.12.126","DOIUrl":"https://doi.org/10.52547/aapc.6.12.126","url":null,"abstract":": The importance of Professional Skepticism is such that is being called as the heart of auditing and the auditors must perform the auditing process using a Professional Skepticism attitude. As the auditors’ personality can affect their Professional Skepticism, the aim of this study is to investigate the effect of personality types on auditor’s professional skepticism. Research data was collected using Neo Big 5 personality trait and Hurtt questionnaires during 2020. The statistical population is the auditor working in the Auditing Organization and accounting firms listed in the Iranian Association of Certified Public Accountants. The sample includes 96 auditors who have been selected by using the simple random sampling method. The results show that the personality type affects the auditor professional skepticism and the auditors with a higher (lower) level of extraversion, a higher (lower) level of stability, a lower (higher) level of agreeableness, and a higher (lower) level of conscientiousness, have a higher (lower) level of professional skepticism. In other words, auditors’ independence is affected by their personality type. The results can help the audit firms to recruit new employees and also to evaluate and maintain the current employees.","PeriodicalId":34790,"journal":{"name":"Hsbdry rzshy w rftry","volume":" ","pages":""},"PeriodicalIF":0.0,"publicationDate":"2022-03-01","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"47143111","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}

引用次数: 1