Licence Holder Iranian Accounting Association Director & Editor-in-chief Ali Saghafi(PhD) Director & General Secretary Naser Partovi Editorial Assistant Maryam Asgharzadeh Badr Accounting and Auditing Research 2251-8428 17 68 2025 12 22 The Effect of Skeptical Orientation on Auditors’ Skeptical Judgments and Skeptical Actions The Effect of Skeptical Orientation on Auditors’ Skeptical Judgments and Skeptical Actions 5 26 241594 10.22034/iaar.2025.241594 FA Mahboobe Jafari Ph.D.Student of Accounting, Faculty of Management and Economics, Shahid Bahonar University of Kerman, Kerman, Iran Omid Pourheidari Professor of Accounting, Faculty of Management and Economics, Shahid Bahonar University of Kerman, Kerman, Iran 0000-0003-1599-4434 Ahmad Khodamipour Professor of Accounting, Faculty of Management and Economics, Shahid Bahonar University of Kerman, Kerman, Iran Journal Article 2023 12 18 The purpose of this study is to investigate the effect of Skeptical Orientation on Skeptical Judgments and Skeptical Actions. In the regard, skeptical orientation being encouraged (outward orientation towards the veracity of management representations and/or outward orientation plus inward orientation towards the fallibility of the auditor’s judgment processes). The statistical sample consisted of 192 auditors working in trusted audit institutions of Tehran Securities & Exchange Organization in 2023 who were selected by convenience sampling. To investigate hypotheses, multivariable analysis of variance and SPSS software were used. Results indicate that the level of professional skepticism reflected in audit judgments does not vary across auditors encouraged to adopt an inward plus outward skeptical orientation compared to only an outward skeptical orientation. Importantly, emphasizing both an inward and outward skeptical orientation was more effective in encouraging professional skepticism in audit actions than emphasizing only an outward orientation. In other words, auditor select procedures that are outside management’s control. The purpose of this study is to investigate the effect of Skeptical Orientation on Skeptical Judgments and Skeptical Actions. In the regard, skeptical orientation being encouraged (outward orientation towards the veracity of management representations and/or outward orientation plus inward orientation towards the fallibility of the auditor’s judgment processes). The statistical sample consisted of 192 auditors working in trusted audit institutions of Tehran Securities & Exchange Organization in 2023 who were selected by convenience sampling. To investigate hypotheses, multivariable analysis of variance and SPSS software were used. Results indicate that the level of professional skepticism reflected in audit judgments does not vary across auditors encouraged to adopt an inward plus outward skeptical orientation compared to only an outward skeptical orientation. Importantly, emphasizing both an inward and outward skeptical orientation was more effective in encouraging professional skepticism in audit actions than emphasizing only an outward orientation. In other words, auditor select procedures that are outside management’s control.

https://www.iaaaar.com/article_241594_8e273329a75674c183a4f43366a5e024.pdf

Licence Holder Iranian Accounting Association Director & Editor-in-chief Ali Saghafi(PhD) Director & General Secretary Naser Partovi Editorial Assistant Maryam Asgharzadeh Badr Accounting and Auditing Research 2251-8428 17 68 2025 12 22 Implementing the Feasibility of Using Management Accounting to Create Global Value in Listed Companies Implementing the Feasibility of Using Management Accounting to Create Global Value in Listed Companies 27 42 241595 10.22034/iaar.2025.241595 FA Mojgan Yousefollahi Accounting Student, Islamic Azad University,M.Y, Firoozkooh, Iran Seyed Yousef Ahadi Sarkani Assistant Professor.Department of Accounting, S.Y.A.S ,Islamic Azad University, Firoozkooh, Iran Mohammad Hossein Ranjbar Assistant Professor, Department of Accounting, M.H.R, Islamic Azad University, Bandrabbas, Iran 0000-0003-3454-0200 Jahanbakhsh Asadnia Assistant Prof, Department of Accounting, J.A, Islamic Azad University, Shahr – Qods, Iran Journal Article 2024 11 09 The increasing development of the competitive environment and the globalization of the product market have caused organizations to make significant efforts to supply, produce, and distribute their company's products in order to be able to respond to the diverse needs of customers in the shortest time and with the least cost. In order to achieve the goals of the model, quantitative methods have been used to verify measurement patterns and test the conceptual model. The statistical population includes 176 experts, professors, and specialists in the field of management accounting of listed companies. In order to respond to the researcher's hypotheses, the structural equation model of SmartPLS software has been used. The results showed that causal conditions, background factors, and intervening factors in the feasibility of using management accounting to create global value in listed companies have a significant effect on the pivotal phenomenon. Also, the pivotal phenomenon, background factors, and intervening factors in the feasibility of using management accounting to create global value in listed companies have a significant effect on strategies. Finally. Strategies in the feasibility study of using management accounting for global value creation in listed companies have a significant effect on outcomes. The results of the study showed that the causal conditions consist of main and sub-themes. The cost management approach includes sub-components such as cost analysis and planning, supply chain optimization, cost driver analysis, and cross-border cost allocation. The strategic alignment approach includes strategic planning components, risk reduction strategies, and finally, in the change management approach, the components include change leadership, change resistance management, training, and development. The increasing development of the competitive environment and the globalization of the product market have caused organizations to make significant efforts to supply, produce, and distribute their company's products in order to be able to respond to the diverse needs of customers in the shortest time and with the least cost. In order to achieve the goals of the model, quantitative methods have been used to verify measurement patterns and test the conceptual model. The statistical population includes 176 experts, professors, and specialists in the field of management accounting of listed companies. In order to respond to the researcher's hypotheses, the structural equation model of SmartPLS software has been used. The results showed that causal conditions, background factors, and intervening factors in the feasibility of using management accounting to create global value in listed companies have a significant effect on the pivotal phenomenon. Also, the pivotal phenomenon, background factors, and intervening factors in the feasibility of using management accounting to create global value in listed companies have a significant effect on strategies. Finally. Strategies in the feasibility study of using management accounting for global value creation in listed companies have a significant effect on outcomes. The results of the study showed that the causal conditions consist of main and sub-themes. The cost management approach includes sub-components such as cost analysis and planning, supply chain optimization, cost driver analysis, and cross-border cost allocation. The strategic alignment approach includes strategic planning components, risk reduction strategies, and finally, in the change management approach, the components include change leadership, change resistance management, training, and development.

https://www.iaaaar.com/article_241595_f7aac5b0843a03ac9875459e9b387a14.pdf

Licence Holder Iranian Accounting Association Director & Editor-in-chief Ali Saghafi(PhD) Director & General Secretary Naser Partovi Editorial Assistant Maryam Asgharzadeh Badr Accounting and Auditing Research 2251-8428 17 68 2025 12 22 A Comparative Study of the Role of Behavioral-Attitudinal Variables on the QJDM among Independent and Forensic Auditors A Comparative Study of the Role of Behavioral-Attitudinal Variables on the QJDM among Independent and Forensic Auditors 43 66 241596 10.22034/iaar.2025.241596 FA Hani Shirowzhan Ph.D. Candidate, Department of Accounting, Faculty of Administrative and Economic Sciences, University of Mazandaran, Babolsar, Iran 0000-0002-9965-050X Hossein Fakhari Professor, Department of Accounting, Faculty of Administrative and Economic Sciences, University of Mazandaran, Babolsar, Iran 0000-0003-4192-6582 Journal Article 2024 05 13 The quality of judgment and decision-making (QJDM), and professional skepticism (PS) is a controversial issue in the field of auditing, which is influenced by various behavioral-attitudinal factors. Among these factors, Ego depletion (ED) and Over-confidence are some of the factors that have different effects on the QJDM due to individual differences. Therefore, this study aims to examine the moderating role of behavioral-attitudinal variables in the effect of PS on the QJDM among independent auditors and forensic auditors in a comparative method. For this purpose, a non-probabilistic sampling method was used in this research, along with the distribution of a standard questionnaire and direct visits to 300 CPA and official judicial experts in Iran. The data was then analyzed using structural equation modeling. The study revealed that the effect of PS on the QJDM is greater among independent auditors compared to forensic auditors. Additionally, ED had a negative moderating effect in both groups of participants, but OC demonstrated different moderating effects in the two groups. Based on these findings, incorporating PS as part of professional behavior and the regulations of auditors can improve the performance of forensic and independent auditors and ultimately lead to better understanding of the challenges faced by these two groups of professionals. The quality of judgment and decision-making (QJDM), and professional skepticism (PS) is a controversial issue in the field of auditing, which is influenced by various behavioral-attitudinal factors. Among these factors, Ego depletion (ED) and Over-confidence are some of the factors that have different effects on the QJDM due to individual differences. Therefore, this study aims to examine the moderating role of behavioral-attitudinal variables in the effect of PS on the QJDM among independent auditors and forensic auditors in a comparative method. For this purpose, a non-probabilistic sampling method was used in this research, along with the distribution of a standard questionnaire and direct visits to 300 CPA and official judicial experts in Iran. The data was then analyzed using structural equation modeling. The study revealed that the effect of PS on the QJDM is greater among independent auditors compared to forensic auditors. Additionally, ED had a negative moderating effect in both groups of participants, but OC demonstrated different moderating effects in the two groups. Based on these findings, incorporating PS as part of professional behavior and the regulations of auditors can improve the performance of forensic and independent auditors and ultimately lead to better understanding of the challenges faced by these two groups of professionals.

https://www.iaaaar.com/article_241596_271f3c5f5711963bae282922f5440a4a.pdf

Licence Holder Iranian Accounting Association Director & Editor-in-chief Ali Saghafi(PhD) Director & General Secretary Naser Partovi Editorial Assistant Maryam Asgharzadeh Badr Accounting and Auditing Research 2251-8428 17 68 2025 12 22 Analyzing the Accounting and Auditing Organization of Islamic Financial Institutions (AAOIFI) Standards Acceptance Using Diffusion of Innovation Theory Indicators Analyzing the Accounting and Auditing Organization of Islamic Financial Institutions (AAOIFI) Standards Acceptance Using Diffusion of Innovation Theory Indicators 67 88 241597 10.22034/iaar.2025.241597 FA Fatemeh Babaei Assistant Prof., Department of Accounting, Payam Noor University, Tehran, Iran Seyyed Ali Hosseini Associate Prof., Department of Accounting, Faculty of Economic Sciences, Alzahra University, Tehran, Iran Journal Article 2025 02 09 This article seeks to analyze the adoption of Accounting and Auditing Organisation for Islamic Financial Institutions (AAOIFI) standards using diffusion of innovation theory indicators. The statistical population of this study was academics and practitioners, and a survey tool in the form of a questionnaire was used to collect data from them. Partial least squares structural equation modeling (PLS-SEM) was used to analyze the completed questionnaires. The findings indicated the validity of the measurement model of the constructs. The findings from the structural model evaluation also showed that the characteristics of the standards of the Accounting and Auditing Organization of Islamic Financial Institutions, which are based on the diffusion of innovation theory indicators, including comparative advantage, compatibility, complexity, trialability, and observability, have an impact on their acceptance, and in this regard, there is no significant difference between the views of academics and practitioners. The findings of this study are important in the acceptance and application of the standards of the Accounting and Auditing Organization of Islamic Financial Institutions by the custodians of the country's Islamic financial markets, promote the use of the diffusion of innovation theory in the Islamic accounting and finance literature, and provide a platform for the further development of Islamic accounting in the country. This article seeks to analyze the adoption of Accounting and Auditing Organisation for Islamic Financial Institutions (AAOIFI) standards using diffusion of innovation theory indicators. The statistical population of this study was academics and practitioners, and a survey tool in the form of a questionnaire was used to collect data from them. Partial least squares structural equation modeling (PLS-SEM) was used to analyze the completed questionnaires. The findings indicated the validity of the measurement model of the constructs. The findings from the structural model evaluation also showed that the characteristics of the standards of the Accounting and Auditing Organization of Islamic Financial Institutions, which are based on the diffusion of innovation theory indicators, including comparative advantage, compatibility, complexity, trialability, and observability, have an impact on their acceptance, and in this regard, there is no significant difference between the views of academics and practitioners. The findings of this study are important in the acceptance and application of the standards of the Accounting and Auditing Organization of Islamic Financial Institutions by the custodians of the country's Islamic financial markets, promote the use of the diffusion of innovation theory in the Islamic accounting and finance literature, and provide a platform for the further development of Islamic accounting in the country.

https://www.iaaaar.com/article_241597_03e2da2157f1a7784d4f832c99e445ca.pdf

Licence Holder Iranian Accounting Association Director & Editor-in-chief Ali Saghafi(PhD) Director & General Secretary Naser Partovi Editorial Assistant Maryam Asgharzadeh Badr Accounting and Auditing Research 2251-8428 17 68 2025 12 22 Investigating the Effect of Internal Control Structure on Organizational Ethical Behaviours with the Mediating Role of Internal Control Effectiveness and the Moderating Role of Organizational Mindfulness Investigating the Effect of Internal Control Structure on Organizational Ethical Behaviours with the Mediating Role of Internal Control Effectiveness and the Moderating Role of Organizational Mindfulness 89 110 241598 10.22034/iaar.2025.241598 FA Ali Ebrahimi Kordlar Ph.D. Student in Accounting, Faculty of Accounting and Auditing, University of Tehran, Iran Zahra Ramezani Ph.D. Student in Accounting, Faculty of Accounting and Auditing, University of Tehran, Iran Journal Article 2025 05 28 Ethical behaviors in organizations can be a sign of organizational advancement, which is the result of appropriate monitoring over time and creating a positive mindset among employees. The purpose of the present study is to investigate the effect of internal control structure on organizational ethical behaviors with the mediating role of internal control effectiveness and the moderating role of organizational mindfulness. For this purpose, the descriptive-survey method and standard questionnaire tool were used in this study. The statistical sample of the study included 154 middle and senior managers of private sector companies with at least two years of work experience, who were selected by simple random sampling method. Also, through structural equation modeling, the research hypotheses were tested. The evidence of the tests showed that internal control structures have a positive effect on the effectiveness of internal control. Also, the effectiveness of internal control has a positive effect on organizational ethical behavior. The findings indicate that the effectiveness of internal control mediates the effect of internal control structure on ethical organizational behaviors. In addition, the results provide evidence that organizational mindfulness positively moderates the effect of internal control structures on internal control effectiveness. Therefore, the results of the study illustrate the agency theory based on the positive effects of internal controls in reducing agency costs and driving them towards ethical behaviors. Ethical behaviors in organizations can be a sign of organizational advancement, which is the result of appropriate monitoring over time and creating a positive mindset among employees. The purpose of the present study is to investigate the effect of internal control structure on organizational ethical behaviors with the mediating role of internal control effectiveness and the moderating role of organizational mindfulness. For this purpose, the descriptive-survey method and standard questionnaire tool were used in this study. The statistical sample of the study included 154 middle and senior managers of private sector companies with at least two years of work experience, who were selected by simple random sampling method. Also, through structural equation modeling, the research hypotheses were tested. The evidence of the tests showed that internal control structures have a positive effect on the effectiveness of internal control. Also, the effectiveness of internal control has a positive effect on organizational ethical behavior. The findings indicate that the effectiveness of internal control mediates the effect of internal control structure on ethical organizational behaviors. In addition, the results provide evidence that organizational mindfulness positively moderates the effect of internal control structures on internal control effectiveness. Therefore, the results of the study illustrate the agency theory based on the positive effects of internal controls in reducing agency costs and driving them towards ethical behaviors.

https://www.iaaaar.com/article_241598_067d06a4beb5770e3b14f059b8860c24.pdf

Licence Holder Iranian Accounting Association Director & Editor-in-chief Ali Saghafi(PhD) Director & General Secretary Naser Partovi Editorial Assistant Maryam Asgharzadeh Badr Accounting and Auditing Research 2251-8428 17 68 2025 12 22 Dependence and Spillover between Oil, Stock and Currency Markets: Evidence from the Multivariate Vine and Garch Copula Frameworks Dependence and Spillover between Oil, Stock and Currency Markets: Evidence from the Multivariate Vine and Garch Copula Frameworks 111 132 241599 10.22034/iaar.2025.241599 FA Mehdi Khorramabadi Assistant Professor, Department of Accounting, Payame Noor University, Tehran, Iran Ghodratollah HaidariNezhad Assistant Professor, Department of Accounting, Payame Noor University, Tehran, Iran Soheila Lashgarara Assistant Professor, Department of Accounting, Payame Noor University, Tehran, Iran 0000-0002-7647-1525 Rana Sepahvand Master of Accounting , Islamic Azad University, Aligudarz branch, Aligudarz, Iran Journal Article 2024 03 13 Considering the importance of volatility spillover in different markets and their relationship with each other, in line with the prediction of shocks and crises in these markets, the main purpose of the current research is to investigate the correlation and spillover of yield volatility between oil, stock and currency markets. The subject under study has been conducted using Copula-Vine and Garch multivariate models based on all the transactions made in the oil, currency and stock markets during a two-year period from the beginning of 2021 to the end of 2022.: The findings of the research show that, firstly, there are "Arch and Garch effects" in the time series of daily returns of the stock market and daily price growth of the currency market. Secondly, the Granger causality relationship between the time series of oil market price growth and stock market returns was observed from the side of the stock market. Thirdly, there is a positive and significant correlation between the price-yield growth time series of the oil, stock and currency markets, and this correlation is strongly observed between the stock and oil markets. Based on the results of the research, the effects of return spillover and return fluctuation between the time series of price-return growth of oil, stock and foreign exchange markets indicate the fluctuation overflow between the foreign exchange and oil markets, and with the increase of volatility in the foreign exchange market, the growth of the market price Oil decreases. Considering the importance of volatility spillover in different markets and their relationship with each other, in line with the prediction of shocks and crises in these markets, the main purpose of the current research is to investigate the correlation and spillover of yield volatility between oil, stock and currency markets. The subject under study has been conducted using Copula-Vine and Garch multivariate models based on all the transactions made in the oil, currency and stock markets during a two-year period from the beginning of 2021 to the end of 2022.: The findings of the research show that, firstly, there are "Arch and Garch effects" in the time series of daily returns of the stock market and daily price growth of the currency market. Secondly, the Granger causality relationship between the time series of oil market price growth and stock market returns was observed from the side of the stock market. Thirdly, there is a positive and significant correlation between the price-yield growth time series of the oil, stock and currency markets, and this correlation is strongly observed between the stock and oil markets. Based on the results of the research, the effects of return spillover and return fluctuation between the time series of price-return growth of oil, stock and foreign exchange markets indicate the fluctuation overflow between the foreign exchange and oil markets, and with the increase of volatility in the foreign exchange market, the growth of the market price Oil decreases.

https://www.iaaaar.com/article_241599_96e411198e505782da18183e776110ef.pdf

Licence Holder Iranian Accounting Association Director & Editor-in-chief Ali Saghafi(PhD) Director & General Secretary Naser Partovi Editorial Assistant Maryam Asgharzadeh Badr Accounting and Auditing Research 2251-8428 17 68 2025 12 22 Individual Values of Self-Enhancement and Conservation, and Tax Culture Individual Values of Self-Enhancement and Conservation, and Tax Culture 133 150 241600 10.22034/iaar.2025.241600 FA Zahra Masoumi Bilondi Assistant Professor of Accounting Department, Payame Noor University, Tehran, Iran Nasrin Yousefzadeh Assistant Professor of Accounting Department, Vali -e- Asr University of Rafsanjan, Rafsanjan, Iran Journal Article 2024 12 23 Unethical tax behavior undermines the sustainability of tax systems. A deeper understanding of the factors influencing taxpayers' perceptions, personal values, and tax culture is essential. This study explores the relationship between individual values and personal tax culture as key determinants of tax behavior. The statistical sample of the research includes 168 financial managers and accounting staff working in the private sector of Khuzestan province in 2024, who were selected using the convenience sampling method, and the research hypotheses were tested using the structural equation modeling approach.The hypotheses were tested using Structural Equation Modeling (SEM).The results showed that individuals who prioritize self-enhancement tend to have a weaker personal tax culture, while those who place greater value on Conservation exhibit a stronger personal tax culture.Individuals whose dominant value is self-enhancement are more likely to engage in tax evasion and hold negative attitudes toward the tax system. Conversely, those who prioritize Conservation are less inclined to evade taxes and are generally more compliant with tax laws. This research provides insights that could inform the development of more sustainable tax systems by enhancing the understanding of how personal values shape tax culture. Policymakers can use these insights to design tax systems that encourage greater compliance and fairness. Unethical tax behavior undermines the sustainability of tax systems. A deeper understanding of the factors influencing taxpayers' perceptions, personal values, and tax culture is essential. This study explores the relationship between individual values and personal tax culture as key determinants of tax behavior. The statistical sample of the research includes 168 financial managers and accounting staff working in the private sector of Khuzestan province in 2024, who were selected using the convenience sampling method, and the research hypotheses were tested using the structural equation modeling approach.The hypotheses were tested using Structural Equation Modeling (SEM).The results showed that individuals who prioritize self-enhancement tend to have a weaker personal tax culture, while those who place greater value on Conservation exhibit a stronger personal tax culture.Individuals whose dominant value is self-enhancement are more likely to engage in tax evasion and hold negative attitudes toward the tax system. Conversely, those who prioritize Conservation are less inclined to evade taxes and are generally more compliant with tax laws. This research provides insights that could inform the development of more sustainable tax systems by enhancing the understanding of how personal values shape tax culture. Policymakers can use these insights to design tax systems that encourage greater compliance and fairness.

https://www.iaaaar.com/article_241600_43cb54fdc71e6a5415637ee7af74eeec.pdf