Hsbdry rzshy w rftry最新文献_第4页

Examination of environmental reporting motives: meta-synthesis application 环境报告动机的检验:综合应用

Hsbdry rzshy w rftry Pub Date : 2021-08-01 DOI: 10.52547/aapc.6.11.341

raheleh nazarian, Akram Taftiyan, Forough Heyrani

引用次数: 0

Development and evaluation of model of implementation barriers, disclosure and standardization of corporate sustainability in Iran 伊朗公司可持续发展的实施障碍、披露和标准化模式的发展和评价

Hsbdry rzshy w rftry Pub Date : 2021-08-01 DOI: 10.52547/aapc.6.11.217

Darioush Akhtarshenas, A. Khodamipour, O. Pourheidari

引用次数: 0

Relationship between the Self-Interest Threat and ethical sensitivity, the role of mediating of moral intensity 自我利益威胁与道德敏感性的关系——道德强度的中介作用

Hsbdry rzshy w rftry Pub Date : 2021-08-01 DOI: 10.52547/aapc.6.11.41

Asghar asadiyan owghani, Z. Hajiha, R. Royaee, H. Vakilifard

引用次数: 0

The Effect of Mental Health and Perfectionism on Ethical Accounting Decision Making with the Mediating Role of Procrastination 心理健康与完美主义对会计伦理决策的影响及拖延的中介作用

Hsbdry rzshy w rftry Pub Date : 2021-08-01 DOI: 10.52547/aapc.6.11.93

Saeed Hosseinpoor, S. Kheradyar, Ali Khozain, fazel mohamadi nodeh

引用次数: 0

The Impact of Financial Performance Indicators and Audit Implications on Readability Financial Reports in Companies Listed in the Iranian Capital Market 财务绩效指标对伊朗资本市场上市公司财务报告可读性的影响及审计含义

Hsbdry rzshy w rftry Pub Date : 2021-08-01 DOI: 10.52547/aapc.6.11.251

yaghoub hosseinpour, N. Izadinia, Hamzeh Mohammadi Khoshoui

引用次数: 0

Identify the components of sustainability reporting in the insurance industry 确定保险业可持续发展报告的组成部分

Hsbdry rzshy w rftry Pub Date : 2021-08-01 DOI: 10.52547/aapc.6.11.187

Mahnaz Mahmoudkhani, A. Rahmani, Saeid Homayoun, L. Niakan

引用次数: 2

Investigating the effect of Professional Ethics and Personal Moral Philosophy on Auditors' Fraud Detection Capability according to moderating role of Professional Skepticism 从职业怀疑论的调节作用看职业道德和个人道德哲学对审计人员舞弊检测能力的影响

Hsbdry rzshy w rftry Pub Date : 2021-02-01 DOI: 10.29252/AAPC.5.10.319

Mohammad Pashaei Fashtali, K. Hir, Mohamadreza Vatanparast

{"title":"Investigating the effect of Professional Ethics and Personal Moral Philosophy on Auditors' Fraud Detection Capability according to moderating role of Professional Skepticism","authors":"Mohammad Pashaei Fashtali, K. Hir, Mohamadreza Vatanparast","doi":"10.29252/AAPC.5.10.319","DOIUrl":"https://doi.org/10.29252/AAPC.5.10.319","url":null,"abstract":": Recent years studies show that external auditing occupies a low position (eighth place) among the methods of detecting fraud; as a result, it is important to examine which factors can improve external auditors' performance in detecting fraud. Therefore, the goal of this research is to study the effect of professional ethics and personal moral philosophy (subjective norm) and professional skepticism (attitude towards behavior) on external auditors' performance fraud detecting based on theory of planned behavior. This research is categorized as an applied one. Studying literature review, research data have been collected by a questionnaire. The statistical sample using cluster sampling method includes 159 private and public sector auditors and research period is dated during 2020. Data analyzing utilized by partial least squares (PLS) through Smart-PLS2 software. The results show that professional ethics and the ethical orientation of idealism have positive direct and indirect effect on the Fraud Detection Capability through mediator variable of professional skepticism. Moreover, ethical orientation of relativism has direct negative effect on fraud detecting","PeriodicalId":34790,"journal":{"name":"Hsbdry rzshy w rftry","volume":" ","pages":""},"PeriodicalIF":0.0,"publicationDate":"2021-02-01","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"43047460","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: 3

The Impact of Ethical standards including Ethical Environment, Professional Commitment, Ethical Values and Ethical Ideology on Performance of Auditors. 包括道德环境、职业承诺、道德价值观和道德意识在内的道德标准对审计师绩效的影响。

Hsbdry rzshy w rftry Pub Date : 2021-02-01 DOI: 10.52547/AAPC.5.10.281

Parviz Shojaei, Z. Poorzamani, A. Yaghobnezhad

{"title":"The Impact of Ethical standards including Ethical Environment, Professional Commitment, Ethical Values and Ethical Ideology on Performance of Auditors.","authors":"Parviz Shojaei, Z. Poorzamani, A. Yaghobnezhad","doi":"10.52547/AAPC.5.10.281","DOIUrl":"https://doi.org/10.52547/AAPC.5.10.281","url":null,"abstract":": The present study was an attempt to investigate the effect of ethical standards including ethical environment (instrumental environment, favorite environment, independent environment, normative environment, efficiency-based environment and regulation-oriented environment), professional commitment, ethical values and ethical ideology (idealism and relativism) on performance of auditors. The population of this study consists of auditors of auditing firms affiliated with Iranian association of Certified Public Accountants and certified independent auditors. To calculate the number of samples and to take samples, coceran fornulation and the avilable sample methods have been respectively used. This study was conducted in 2020. 300 auditors participated in the present study and completed the questionnaires distributed among them. The partial least squares (PLS) method was used for modelling and hypothesis testing purposes. The results show that all the subsets of ethical environment (instrumental environment, favorite environment, independent environment, normative environment, efficiency-based environment and regulation-oriented environment) have a positive and significant correlation with auditor performance. As for the subsets of ethical ideology, idealism and relativism were found to have a significantly positive and a significantly negative correlation with the performance of auditors, respectively. The","PeriodicalId":34790,"journal":{"name":"Hsbdry rzshy w rftry","volume":" ","pages":""},"PeriodicalIF":0.0,"publicationDate":"2021-02-01","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"43074058","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

A Three- dimensional Model of Ethical Competencies’ Education in Accounting Program 会计职业道德素质教育的三维模型

Hsbdry rzshy w rftry Pub Date : 2021-02-01 DOI: 10.29252/AAPC.5.10.28

J. Babajani, A. Saghafi, Hiva Rastegar Moghadam

引用次数: 0

The Role of Social Dominance, Machiavellianism, and Emotional Manipulation on Profit Management 社会支配、马基雅维利主义和情绪操纵在利润管理中的作用

Hsbdry rzshy w rftry Pub Date : 2021-02-01 DOI: 10.52547/AAPC.5.10.351

Hassan Sadeghpour, M. Moradzadehfard, bahram hemati

{"title":"The Role of Social Dominance, Machiavellianism, and Emotional Manipulation on Profit Management","authors":"Hassan Sadeghpour, M. Moradzadehfard, bahram hemati","doi":"10.52547/AAPC.5.10.351","DOIUrl":"https://doi.org/10.52547/AAPC.5.10.351","url":null,"abstract":": Investigating the psychological aspects of unethical behaviors is one of the most important issues in the field of accounting and finance. This study aimed to investigate the effect of psychological variables including social dominance, Machiavellianism, and emotional manipulation on profit management. The research was conducted in 2020 by collecting data with simple Non-Probability sampling method convenience. For this purpose, a sample of 401 accounting experts, accounting heads, and financial managers of the firms listed in the Stock Market was selected. The results were obtained from structural equations. They show that social dominance, emotional manipulation, and Machiavellianism have a positive effect on the willingness towards opportunistic profit management. In the efficient mode of the tendency towards profit management, two variables of social dominance and emotional manipulation have a positive effect on the tendency towards profit management, but the effect of Machiavellianism on this tendency is refuted. Furthermore, Machiavellianism affects profit management positively and indirectly through social dominance and emotional manipulation. The results show that management motivation for profit management is influenced by behavioral, organizational, and","PeriodicalId":34790,"journal":{"name":"Hsbdry rzshy w rftry","volume":" ","pages":""},"PeriodicalIF":0.0,"publicationDate":"2021-02-01","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"49277050","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