محمدرضا عبدلی

Presenting an audit report is the basis for developing competitive strategies that, in the form of operational transparency, are able to guide stakeholders in financial decisions and inform them of operational information and facts. Because auditors have a crucial role to play in reporting these reports, they need to be more balanced, both professionally and on the basis of psychological functions, in finding performance gaps with the functional realities of companies. Therefore, knowing the individual characteristics in this area can help to develop the functions of the audit report. This is because auditors, like any person in charge of a profession, may face disruptions and negative performance characteristics that make it difficult for them to disclose corporate performance facts. Hence this study was to analyze the causes of alienation of conduct in a professional career path for a more comprehensive understanding of the auditor's job is frustration. This research is a mix of methods because through the analysis of grounded theory and with the participation of 17 auditing experts, it seeks to identify the components and statements related to the causes of behavioral alienation in the professional career path of trusted auditors of the Stock Exchange Organization. Then, through the link analysis method and with the participation of trusted auditors of the stock exchange organization, it tries to examine the stimuli and consequences of behavioral alienation in the professional career path of auditors in the form of a systematic representation model. The results obtained from the qualitative part of the existence of three cultural; Social and structural dimensions in the form of 7 categories. The results in the quantitative part also showed that the lack of symbols of professional behavior in the auditors of the stock exchange organization under the component of cultural dimension is the most important functional stimulus in auditors' professional frustrations as causes of professional behavior alienation that can result from this cultural disorder. Cause social conflicts in the professional work of certified auditors of the stock exchange organization.

Choosing the proper investment mechanism is one of the main tasks of any investor that requires careful analysis and research on all available information. Since no investor exactly knows whether his or her expectations for a particular stock return will be met, they need to build their strategy in such a way as to eliminate as much damage as possible in the event of an adverse outcome. This study aims to predict the optimal portfolio using Algorithm Analysis Systems. In this regard, 98 firms listed on the Tehran Stock Exchange were examined in 2015-2019. Then, random portfolios were selected to test the research hypotheses by separating value stocks and growth stocks. For analysis, two algorithms of Support Vector Machines and an Adaptive Neuro-Fuzzy Inference System were used to select the most desirable portfolio. According to the support vector machine algorithm analysis, the results confirm the difference between the Sortino and Marquitz portfolios. To build their portfolios, decision-makers often rely on growth stocks which can boost their expected returns. Therefore, recognizing the analytical nature of portfolio formation in specialized areas can help improve investment analysis and pave the way for higher returns.

The growth and complexity of society justify the need for relevant economic information, information systems, and information-generating processes, and the need for auditing as part of the information reporting process increases. This has affected the professional functions of auditors. The purpose of this research is to choose the influential dimension of mindfulness of auditors' professional judgments based on social pressure analysis based on Rough Theory. The methodology of this research is mixed 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. However, the target population in a small number of 19 audit partners had more than 5 years of work experience, which is acceptable from the statistical population due to the requirement of Ruff theory analysis. In this study, based on the Meta-synthesis analysis of selected researches, 4 propositions of pressures based on social compliance and 3 components of auditors' professional judgment were determined. The results in this section show that the most effective proposition of social compliance pressures was the market pressure proposition, which affects the inferential consciousness of auditors in their professional judgment and violates the auditors' mental functions such as skepticism and objectivity.

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.