Governmental Accounting
Nashmin Lotfiju; Banimahd Bahman; Hashem Nikoomaram; Hamidreza Vakilifard
Abstract
Subject and Purpose of the Article: The purpose of this research is to examine the characteristics of narcissism among audit partners in the public and private sectors of the auditing profession in Iran.Research Method: According to its nature, the present research is an applied research. The statistical ...
Read More
Subject and Purpose of the Article: The purpose of this research is to examine the characteristics of narcissism among audit partners in the public and private sectors of the auditing profession in Iran.Research Method: According to its nature, the present research is an applied research. The statistical population of this research includes the managers and audit partners working in the audit organization and institutions of the Certified Public Accountants Society of Iran. The number of them in this study was 379. The hypothesis test is based on the method of comparing the average of two independent samples using the t test.Research Findings: The average narcissism of public sector auditors is higher than the private sector, and the narcissism of male and female public sector auditors is higher than that of male and female private sector auditors, respectively. Men are more narcissistic compared to women.Conclusion, Originality and its Contribution to the Knowledge: The results of this research can provide useful information to the policy makers of the auditing profession and inform the legislators of the auditing profession about the impact of the environment on the personality and judgment of auditors, as a result of this knowledge, it can lead to the formulation of new guidelines to monitor performance of auditors
Mojdeh Kadkhodaee Elyadarani; Banimahd Bahman
Abstract
Subject and purpose of the paper: Gender can be considered as one of the variables influencing people's judgment and decision making. Therefore, the purpose of this study is to investigate the role of gender moderation on the relationship between moods and internal auditors' decisions about internal ...
Read More
Subject and purpose of the paper: Gender can be considered as one of the variables influencing people's judgment and decision making. Therefore, the purpose of this study is to investigate the role of gender moderation on the relationship between moods and internal auditors' decisions about internal whistle-blowing.Research method: In the present research, 250 questionnaires were randomly distributed among internal auditors in state-owned banks. 219 questionnaires were used for analysis. The tools used in this study include the moods Questionnaire and the whistle-blowing Questionnaire. Also, the structural equation model and the Standardized root mean square residual (SRMR) have been used to evaluate the relationship between the variables of this study.Research findings: results show that both positive and negative aspects of internal auditor’s moods have a significant and positive effect on their judgment and decision making to whistle-blowing. Evidence also shows that the gender of the internal auditor is an important variable in whistle-blowing within the organization and can increase the effectiveness of the relationship between moods and whistle-blowing.Conclusion, originality and its contribution to the knowledge: Thus, based on the findings of this study, policy makers and regulatory bodies of the internal audit profession should provide the necessary mechanisms to support the whistle-blowing and reporting the fraud by internal auditors and pay special attention to the whistle-blowing issue.
mehrzad alijani; Banimahd Bahman; hashem Nikoomaram
Abstract
Subject and Purpose of the Article: In this study, using simulated data of fractal time series (ARFIMA) in R software to investigate the new Hurst criterion to evaluate the efficiency of fractal markets in private and public companies has been researched. Research Method: This simulation is introduced ...
Read More
Subject and Purpose of the Article: In this study, using simulated data of fractal time series (ARFIMA) in R software to investigate the new Hurst criterion to evaluate the efficiency of fractal markets in private and public companies has been researched. Research Method: This simulation is introduced using the assumed parameter dimension of the new measurement criterion by changing and optimizing the Hurst criterion by changing the focus index and the middle substitution instead of the mean, and by using the data simulation it is shown that The reason for the intrinsic characteristics of the middle and its independence from severe data fluctuations is more accurate and less deviation than the previous criterion in identifying the fractal dimensions of the market for all public and private companies. Research Findings: Finally, it has been observed that the new criterion in calculating market efficiency using the change in Hurst criterion is closer to the reality that we have already simulated and has less deviation. Conclusion, Originality and its Contribution to the Knowledge: In this study, it was shown that the variance of the Hurst R/S estimator using the mean index is higher than the variance of the corresponding estimator using the median index. As a result, the accuracy of the newly introduced estimator is higher than the previous computational methods.
