قاسم رکابدار

The Iranian economy in recent years is due to the development of economic sanctions, a sharp decline in the price of oil and the deficit resulting from revenue - dependent on oil revenues and the trend towards tax revenues. While comparing the volume of the Iranian economy with the amount of tax income indicates the existence of a relatively significant tax gap. The tax gap is the difference between the collected taxes and the tax required by the law. The purpose of this study is to answer the question whether corporate governance is effective and strong on the relation between tax gap and future earnings changes? The statistical population of the research in Tehran Stock Exchange (TSE) firms and statistical sample consists of 120 companies in the period of 2007-2017. In order to test the hypotheses, multivariate regression using mixed data - data approach has been used. The results indicate that there is a significant inverse relationship between the tax gap and future earnings changes. It can be argued that increasing the difference between earnings accounting earnings can be associated with decreasing interest in the next year and less stability. On the other hand, significant positive relation between corporate governance is efficient and strong with future earnings changes. because corporate governance will ultimately lead to more sustainable future gains due to the decline of discretionary accruals in discretionary accruals. It is also reinforced by the effect of the tax gap on future earnings changes in firms that have efficient corporate governance, and this effect is only seen for a year later. And is not effective for the second and third years.

The growth and development of positive psychological approaches in the field of financial resource management have created transcendental success as a new conceptual basis in the psychology of professions and occupations and has led to a tendency to apply knowledge and skills in achieving financial development in terms of job expectations. An increase in that profession and this issue can also lead to the development of ethical financial functions. Specifies. In the meantime, some jobs, such as jobs with more responsibilities and accountability, will play a more significant role in terms of observing the behavior of financial professionals, because if they deviate from ethical principles, it can have serious social consequences. Therefore, the purpose of this study is to investigate the effect of financial pygmalion on the development of financial confidence of financial auditors. In this study, partial least squares analysis (PLS) and the opinions of auditors who are members of the auditing organization and private sector auditing firms were used. The results of this study showed that the effect of financial pygmalion on the content understanding of the professional environment and understanding the value of the professional environment and belonging to the auditors 'professional environment as three dimensions of auditors' financial ethics self-confidence has a positive and significant effect.