محمدرضا عبدلی

The purpose of the research Decline of Auditors' Financial Bias in Decision making by Professionalism in Auditing: Rough Set Analysis. The research approach is of inductive-deductive type in terms of the data collection meth-od, because it was first determined based on the content analysis of the com-ponents and propositions related to the professional characteristics, then it was tried to confirm or delete the propositions based on the Delphi analysis. This research by participating 14 individuals of the audit partners with the academic degrees over a one-year period, 2018-2019. The results According to the formation of decision making matrix, the results showed that both propositions, the perceptual error of failure to separate the context from con-tent as the Halo bias and the perceptual error of the experience of fraud de-tection in the financial statement as memory bias were determined as the most influential perceptual errors in the audit profession in Iran. In addition, according to gray vikor theory analysis, it was found that the component of the audit's professional maturity was selected as the most important priority and the most effective feature for reducing the audit perceptual bias.

Protecting the interests of shareholders is considered one of the main pillars of any capital market, which, while increasing the level of financial transparency, prevents the loss of their interests to those in power in companies. Consistency of laws and regulations on the one hand and the effectiveness of the corporate governance system in supervising the financial and legal operations of the company is considered important factor in respecting contracts and supporting the investments of minority and majority shareholders of companies, which makes investors confident in protecting their investments. Governance structural keywords in the corporate governance system can lead to Investor Protection by arranging effective board oversight mechanisms and motivating investors to have confidence in the structures of capital market companies. The purpose of this study is to interpret Investor Protection under the existence of a Governance Civilization based on interpretive prioritization analysis. In this study, theoretical screening based on similar studies was used to identify the components (Investor Protection) and research propositions (themes of corporate governance civilization). Then, in order to determine the reliability of research components and propositions through the participation of 14 experts and experts in the field of accounting and financial management, Delphi analysis was used. In the quantitative part, the components and propositions identified in the form of matrix questionnaires were evaluated by interpretive analysis by 20 managers of the top 50 companies of the Tehran Stock Exchange in 2009. The results showed that the proposition of sociocracy is considered the most influential theme of corporate governance civilization in capital market companies, which strengthens the effectiveness of internal control as a component of protecting the interests of shareholders. This result shows that the theme of sociocracy enables corporate governance mechanisms by promoting the level of sharing and participatory discourses to increase the effectiveness of board oversight, strengthen the weaknesses of internal controls to enhance the effectiveness of control over financial performance, and enrich the capacity to build trust and confidence in the performance of companies.

The purpose of this research is Effectiveness of the Green Tax Sustainability Consequences based on Themes of Pluralistic Decision in Petrochemical Firms. The methodology of this research is a mix methodology and it has been used by Meta-synthesis, Delphi and Rough Theory. The target population was the qualitative, similar research and academic experts in the field of accounting. But the target population in a quantitative part was 22 managers of petrochemical firms, which is acceptable from the statistical population due to the requirement of rough theory analysis. In this study, based on the meta-synthesis analysis of the selected researches, 6 pluralistic/pluralistic decision propositions and 4 consequential components of green tax sustainability were determined, which entered the Ruff collection analysis phase due to the confirmation of theoretical adequacy based on Delphi analysis. The results in this section identify the most influential pluralistic/pluralistic decision-making proposition, the three propositions of social responsibility in decision-making; it was the reduction of conflict of interest in decision-making and the legitimacy of decision-making that affects green tax sustainability and reduces emissions as the most effective component of green tax sustainability consequence.

The financial anomalies, which have brought about challenges for the nature of efficient-market hypothesis, provide ample experimental evidence on the deviation of market from rationality. According to the efficient-market hy-pothesis, investors avail themselves of all the information available in the market, and then attempt a thorough and painstaking interpretation of it. The empirical evidence, however, reveals that most investors fail to imple-ment rigorous information processing, thereby rendering to a number of behavioral theories concerning market inefficiency and biased information processing. The current research sets out to identify and scrutinize the im-pact of the CEO’s perceptual biases in judgment and economic decision-making on the reporting quality of the firms listed on the Tehran Stock Ex-change. The Purpose of this study CEO Overconfidence and Overinvestment by Role of Economic moderators Tehran Stock Exchange (TSE). One hun-dred five companies were selected as the sample size by systematic removal sampling reviewed in 2012-2019. Due to its dichotomous dependent variable, this study uses probit regression to test the research hypotheses. The results indicated the significant positive effect of CEO overconfidence on overin-vestment. It was also noted that Exchange Rate strengthens the positive effect of CEO overconfidence on overinvestment. Based on these results, the CEO's decisions as a decision-maker in charge of any company, especially under inflationary conditions, can play a substantial role in future corporate investment levels. The findings reveal that the indices of the CEO’s percep-tual biases in judgment and economic decision-making exert a significantly negative effect on financial reporting reliability and competitiveness.