بهمن بنی مهد

Introduction: Culture is an important and influential factor on unethical behavior and people in any society. The purpose of this article is to investigate the effect of national culture on unethical financial behavior in 113 countries. Material and Methods: The research method is applied in terms of purpose and descriptive and correlational in terms of data collection. The statistical population includes different countries around the world, from which a sample of 113 countries was selected. In this research, Hofstede's six cultural characteristics are used as a basis for investigating the relationship between culture and unethical financial behaviors. The research tool for collecting theoretical bases and research data is library studies. Also, data analysis was done based on descriptive statistics and multivariate regression using SPSS software. Results: The results of this research show that the cultural characteristics of power distance have a significant and positive relationship with financial crimes. Also, individualism and uncertainty avoidance have a significant and negative relationship with unethical financial behaviors. But other cultural variables such as Long-Term Orientation, Masculinity and Indulgence have no significant relationship with unethical financial behaviors. Conclusion: Compliance with ethics in financial fields means the existence of transparent financial systems in any country is rooted in the national culture of that country. Therefore, national culture is an integral part of moral behavior in all societies.

Introduction: Social responsibility from an ethical point of view includes the obligations and duties of natural and legal persons towards society and the environment. The moral behavior of people, like understanding of social responsibility, depends on their liberal ideology, beliefs and human values. Therefore, the aim of the current research is to study the relationship between liberalism and human values with the moral understanding of social responsibility. Material & Methods: The research method is applied in terms of purpose and descriptive-correlational survey. The statistical population includes the financial managers of the companies admitted to the stock exchange, and the questionnaire was randomly distributed among them and 110 questionnaires were received. The sampling method is random. The research tool is a questionnaire and multivariate regression using SPSS software was used to analyze the data. Results: The research results show that human values based on public interest have a significant and positive relationship with the moral understanding of social responsibility. But the thinking of liberalism does not have a meaningful relationship with the moral understanding of social responsibility. Conclusion: Based on the findings of this research, human values based on public interest can be considered as a tool to strengthen the moral behavior of company managers regarding corporate social responsibility. Also, improving the thinking of liberalism in managers can strengthen their social responsibility. In this case, the policy makers of Stock Exchange can direct the managers of the listed companies to comply more with the social responsibility of the company, through teaching human values and strengthening those values, as well as monitoring the implementation of ethical regulations

Introduction: The existence of moral behavior in the auditing profession is of special importance. Moral identity is defined as a person's commitment to perform ethical behaviors, which can be influenced by many individual factors. Personality is one of these factors. In this regard, this research was conducted with the aim of investigating the relationship between Machiavellianism and auditors' moral identity, considering the role of gender. Material and Methods: This is an applied research and of a descriptive-correlation type. Statistical population of the study consists of auditors working in private audit institutions. The statistical sample includes 228 people who were selected using the available sampling method. The research variables were measured using standard questionnaires, and finally, multivariate regression was used to analyze the collected data. Results: The results of data analysis showed that Machiavellianism has a negative and significant effect on auditors' moral identity. This effect is more intense for women auditors than men. Conclusion: The results of this research can help to know the individual factors affecting the moral identity of auditors, in addition to the development of behavioral accounting literature, it can provide useful information to the legislators and policymakers of the profession and finally increase the motivation of ethical behavior of auditors

Introduction: Audit quality is one of the most important issues in the field of auditing and capital market. In order to know the factors that determine the audit quality, the conducted researches confirm that compliance with ethics by auditors is one of the important and influencing variables on audit quality. Therefore, the purpose of this article is to explore the relationship between auditors' ethical disengagement and audit quality. Material & Methods: According to its nature, the present research is applied research, and in terms of method, it is among descriptive-correlational research. Its statistical population consists of auditors working in audit institutions, and 185 people have been selected among them as an in access sample. The data collection tool is a questionnaire. The collected data were summarized by Excel software and analyzed using SPSS software through multivariate regression. Results: The results of this research show that there is moral disengagement among auditors and it has a significant and negative relationship with the auditor's understanding of audit quality. In other words, with the increase of moral disengagement in the auditors, the audit quality also decreases. Conclusion: Audit quality is affected by factors and behavioral characteristics, including auditor's moral disengagement. The rule of ethics in the auditing profession can strengthen individual ethics in auditors, and this ultimately increases the quality of auditing.

Since calculating the amount of fractal in the ARFIMA time series and increasing its accuracy and bring it closer to reality is very important, this article intends to investigate the possibility of modifying this computational formula by changing the focus criterion and using simulation. In the present paper, by analysing and simulating the fractal parameter for time series ARFIMA model and redefining and reviewing the Fractal mathematical, a fractal calculus and dimension in comparison with Euclidean norms introduced. In this regard, first, a new criterion about fractal or Hausdorff component for measuring the forms of fractal time series introduced, then the effects and functional inquiries using simulation data searched, and some mathematical proofs through simulation of data achieved. The findings showed that, the deviation of the new estimator from the simulated initial value is less, and closer to reality as this new criterion introduced by changing the focus criterion and replacing the mean with the median due to less sensitivity to out-dated data. The new criterion is better for determining the fractal parameter and identifying its degree of effectiveness. Finally, the findings empirically indicated that the proposed criterion is more efficient and better than the others for calculating fractal dimensions.