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The Role of Ethical Leadership, Professional Identity and Organizational Identity in Whistleblowing Intention about Misconduct by Independent Auditors' 道德领导力、职业认同和组织认同在独立审计师不当行为举报意图中的作用

Hsbdry rzshy w rftry Pub Date : 2022-03-01 DOI: 10.52547/aapc.6.12.213

Ramin Shahalizadeh, H. Nikoomaram, Farzaneh Heidarpoor

引用次数: 0

pattern of the nature of citizenship behavior in accounting 会计公民行为的性质模式

Hsbdry rzshy w rftry Pub Date : 2022-03-01 DOI: 10.52547/aapc.6.12.1

sohiela torgheh, farzin rezaei, G. Kordestani

{"title":"pattern of the nature of citizenship behavior in accounting","authors":"sohiela torgheh, farzin rezaei, G. Kordestani","doi":"10.52547/aapc.6.12.1","DOIUrl":"https://doi.org/10.52547/aapc.6.12.1","url":null,"abstract":"Abstract: As a human factor in the procurement and presentation of financial reporting and reflection of the performance of organizations to different stakeholders, accountants play a crucial role. Therefore, due to this avior on accounting systems, especially in behaviors that are voluntary and completely arbitrary, this study aimed at identifying the dimensions of accounting citizenship behavior. The orientation of this research is fundamental; its philosophy is semi structured; the method used is qualitative and content of the content analysis technique. in this study, in order to collect information, 16 managers and managers of accounting discipline were selected based on the purposeful sampling method (snow ball), with semi structured interviews until theoretical saturation. Data analysis using three open coding stages, axial and selective coding and data were categorized in 99 concepts, 36 sub categories and 16 main categories. Accordingly, the content of citizenship behavior in accounting consists of three dimensions, individual, group and organization. The individual dimension of this behavior is the \"individual discipline\", \" chivalry \", \" Behavioral etiquette ,\" Personal promotion , conscience of work and \"individual initiative\"; then a group of those categories of \"sacrifice\", \"altruism\", \"helpful behaviors\" and then a group of those categories of","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":"49598444","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

Identification and prioritization of Components Effective on Personal Branding of Professional Accountants 专业会计师个人品牌的有效成分识别和优先排序

Hsbdry rzshy w rftry Pub Date : 2022-03-01 DOI: 10.52547/aapc.6.12.247

Sajede Mirmousa, Mahmoud Moeinadin, Shahnaz Nayeb zadeh

{"title":"Identification and prioritization of Components Effective on Personal Branding of Professional Accountants","authors":"Sajede Mirmousa, Mahmoud Moeinadin, Shahnaz Nayeb zadeh","doi":"10.52547/aapc.6.12.247","DOIUrl":"https://doi.org/10.52547/aapc.6.12.247","url":null,"abstract":": This study aims at the presentation of the indexes and variables effective on the personal branding of the professional accountants as well as their customization and prioritization. This study is exploratory by objective, and a combination of qualitative and quantitative research methodology, and has benefitted the methods of content analysis, Fuzzy Delphi method, and interpretive structural technique. First, for the identification of the indexes effective in the personal branding of professional accountants, the content analysis method was used. Then, for the determination and evaluation of the articles of study, a systematic review method was applied, and the texts and articles concerned with personal branding were investigated in the local and foreign databases during 2005-2020. Finally, 87 indexes were identified. Then, using the Fuzzy Delphi method, and the consensus of experts, 24 indexes in proportion with the Iran conditions were introduced. Finally, interpretive structural technique, and forming reachability matrix, the layers effective on the personal branding of accountants were reviewed to define how we could change the accountants with a professional and practical background into a strong personal brand. The study results indicate that the indexes of creativity, growth, and development of individual skills, focus on the presentation of an ideal image, approach to the resources of power and specialized knowledge are the most important indexes which the accountants should strengthen such features in themselves for changing into a personal brand.","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":"46847311","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

Scientific flow analysis of behavioral accounting research in Web of Science database Web of Science数据库中行为会计研究的科学流程分析

Hsbdry rzshy w rftry Pub Date : 2022-03-01 DOI: 10.52547/aapc.6.12.27

M. Molanazari, Fatemeh Geramirad

引用次数: 0

A Meta-Analysis of the Factors Affecting the Behavior of Auditors to Acceptance of Information Technology 影响审计人员接受信息技术行为因素的Meta分析

Hsbdry rzshy w rftry Pub Date : 2021-08-01 DOI: 10.52547/AAPC.6.11.1

A. Tahriri, Akram Afsay

{"title":"A Meta-Analysis of the Factors Affecting the Behavior of Auditors to Acceptance of Information Technology","authors":"A. Tahriri, Akram Afsay","doi":"10.52547/AAPC.6.11.1","DOIUrl":"https://doi.org/10.52547/AAPC.6.11.1","url":null,"abstract":": Advances in technology and the evolution of today's business world have challenged auditors with the obsolescence of traditional auditing methods. In such circumstances, the necessity and importance of using technology in the audit process are apparent. In recent decades, many studies have been conducted to identify factors affecting the acceptance of technology by auditors. The dispersion of the results and the time-consuming nature of the study, and the understanding of this phenomenon in the literature have provided a specific space for additional research to combine and integrate all available information. The purpose of this study was to integrate the results of experimental research conducted in this field and provide an objective and comprehensive picture of the factors previously identified on the acceptance of technology by auditors. In line with the research objectives, all existing literature and studies on the factors affecting the acceptance of technology in the auditing profession were combined using the meta-analysis method. Sixty-nine studies and twenty main and widely used relationships in technology acceptance in the audit profession were identified and analyzed. In addition, many relationships were adjusted based on country of origin and user type. The findings showed that all identified relationships are statistically significant. The most important factors in accepting technology from an individual perspective were identified as perceived usefulness, facilitator conditions and understanding of ease of use. Also, the most important factors in accepting technology from an organizational perspective were identified as cost-benefit technology, competitive pressure, technology-duty adaptation, and company readiness, respectively. The findings of this study can be used by professional policymakers, partners of auditing firms, employees in the profession, legislative bodies, and academics with creating a clear insight toward the effective factors for implementing technology in auditing firms","PeriodicalId":34790,"journal":{"name":"Hsbdry rzshy w rftry","volume":" ","pages":""},"PeriodicalIF":0.0,"publicationDate":"2021-08-01","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"45706471","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

The Impact of Cognitive Learning Strategies on The Auditor's Neutrality (A Test of self-regulatory Learning Strategies Theory) 认知学习策略对审计师中立性的影响（自律学习策略理论检验）

Hsbdry rzshy w rftry Pub Date : 2021-08-01 DOI: 10.52547/aapc.6.11.123

reza nemati koshteli

引用次数: 0

Investigating the Factors Affecting the Professional Commitment of Accounting Students Using an Anticipatory Socialization Model 运用预期社会化模型调查会计专业学生专业承诺的影响因素

Hsbdry rzshy w rftry Pub Date : 2021-08-01 DOI: 10.52547/aapc.6.11.277

Fahime Ebrahimi, R. Taghizadeh, Amin Rostami

引用次数: 0

The Relationship Between Value Orientation, Positive Moods and Perception of Fairness with internal auditors' Intention to Whistle-blowing 价值取向、积极心态、公平感与内部审计师举报意愿的关系

Hsbdry rzshy w rftry Pub Date : 2021-08-01 DOI: 10.52547/aapc.6.11.67

mozhdeh Kadkhodaee Elyadarani, B. Banimahd