بهمن بنی مهد

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.

Background: The auditing profession has a critical contribution in upgrading information transparency, economic health, and confidence in the community. With the spread of financial corruption, ethical whistleblowing as a control mechanism and part of corporate governance was raised as an essential approach to prevent and identify immoral behaviors. This study aimed to investigate the effect of professional commitment on auditors' ethical whistleblowing, emphasizing the moderating role of gender and age variables. Method: The method of the present study is descriptive-survey in terms of data collection, and applied from the point of view of purpose. The statistical population of this study includes all auditors working in private institutions under the membership of the Society of Certified Public Accountants. The statistical sample consisted of 392 participants selected using simple random sampling method and via the Cochran's formula. The data of the study were collected using a standard questionnaire tool. To investigate the effect of research variables on moral warning and also to fit the proposed model, the structural equation modeling method was performed using the Smart PLS software. Results: The research results indicated that professional commitment has a positive effect on ethical whistleblowing. The variables of gender and age also have a moderating effect on the relationship between professional commitment and the level of independent auditors' ethical whistleblowing. Conclusion: In accordance with the findings of this study, strengthening professional commitment leads to the development of ethics and ethical whistleblowing and health the economic atmosphere. Article number: 46

Background: Managers manage the corporate social responsibility path and as a result, their personal beliefs, beliefs and values ​​are very effective on the company's response to social responsibility. Accordingly, the purpose of this study is to investigate the relationship between ethical ideology and economic conservatism of managers of companies listed on the Tehran Stock Exchange with their attitudes toward corporate social responsibility. Method: This research is an applied and descriptive-correlational research. The statistical population includes financial managers of companies listed on the Tehran Stock Exchange. In 2020, a sample of 204 people from this community was randomly selected. The measurement of variables is based on a questionnaire and structural equation modeling and factor analysis have been used to analyze the data. Results: The results of data analysis show that moral idealism and economic conservatism have a significant and positive relationship with corporate social responsibility. The results also show that there is no significant relationship between relativism and corporate social responsibility attitudes. Conclusion: Based on the results, idealistic and economically conservative people are more inclined to corporate social responsibility and are more likely to participate in corporate social responsibility activities. Accordingly, it is better to take effective action in accepting and promoting corporate social responsibility activities by raising awareness and strengthening ideas such as idealism and economic conservatism in the field of university education and while serving accountants and financial managers.