https://aapc.khu.ac.ir/ Value and Behavioral Accounting en daily 1 Sat, 23 Aug 2025 00:00:00 +0330 Sat, 23 Aug 2025 00:00:00 +0330 https://aapc.khu.ac.ir/article_3594.html With the proliferation of companies’ environmental claims and increasing concerns about the accuracy and transparency of these claims, greenwashing has become one of the major challenges in corporate governance and sustainability disclosure. This systematic review provides a comprehensive and integrated view of the greenwashing phenomenon by analyzing 192 scientific articles published in 58 reputable journals between 1997 and 2025. The present study examines the definitions, measurement methods, and various examples of greenwashing. A careful review of the research background indicates that, among the studies conducted so far, no systematic review with this level of comprehensiveness that covers all theoretical and practical aspects of greenwashing has been conducted. In addition, this study systematically reviews the motivations and consequences of greenwashing, as well as explains the role of mediating and moderating variables, developing a coherent framework at both the firm and external levels. Finally, this study outlines three main directions for future studies, providing valuable recommendations to enrich the academic literature, promote government policymaking, and improve corporate practices. https://aapc.khu.ac.ir/article_3591.html Technology is evolving rapidly, and this has led to changes in the business environment, including accounting. The digitalization of the profession poses different challenges for accountants, which are very important to identify and keep up with. This study aims to present possible scenarios in the accounting profession if the digitalization process continues. This research uses a scenario-writing approach. Initially, a list of drivers was extracted from scientific articles published in this field using document mining and library studies. Then, using Fuzzy Delphi, 34 main drivers were prioritized and evaluated with the opinions of professional and academic accounting experts who had a history of working in the field of digitalization of the profession. In order to examine the mutual effects in this research, the cross-effects analysis method was used. For reliability, the Felice Kappa coefficient was used, which indicated the desirable reliability of the questionnaire. For this purpose, paired comparison questionnaires were distributed among 41 professional and academic accounting experts and data analysis was performed using MicMac software, which led to the drawing of an interpretive structural model of accountants' professional identity in the face of the digitalization of the profession. Also, the dependency power influence diagram reveals a layered model of drivers affecting the future of accountants' professional identity in the era of digitalization of the profession, and uncertainties are identified based on the analysis of key drivers. The three drivers of digital strategies, digital paradox, and professional ecosystem with the highest percentage of consensus and the lowest amount of convergence of opinions have been selected as the final most influential factors. Subsequently, future scenarios have been designed using scenario planning and compatibility analysis methods. The time frame of this research was 2025.The results show that digitalization, if properly managed, can lead to an increase in digital strategies, digital paradoxes, and professional ecosystems in the accounting profession. On the one hand, increased sentiment analysis can help accountants better understand how the public and stakeholders feel about the future of the accounting profession, and on the other hand, accountants' collaboration with professionals, clients, and other stakeholders will become smoother. This information can help accountants and professional organizations develop appropriate strategies to address challenges and exploit opportunities. https://aapc.khu.ac.ir/article_3595.html Adherence to ethical principles is a core driver of the sustainable development of the accounting and auditing professions, enhancing professional judgment and decision making while strengthening institutional legitimacy through public trust. Within this framework, individual-level business ethics provides a key lens for understanding professional behavior and ethical reasoning. This study examines the influence of business ethics on accountants’ and auditors’ ethical reasoning, incorporating the mediating effects of moral courage and Machiavellianism and the moderating role of human resource flexibility. Using an applied, survey-based design, data were collected in 2024 from 337 accountants and 253 auditors and analyzed using structural equation modeling via SmartPLS. The findings show that business ethics enhances ethical reasoning both directly and indirectly across both professions. For auditors, the indirect effect operates primarily through moral courage, whereas for accountants it functions mainly through reduced Machiavellian tendencies. Moreover, human resource flexibility strengthens the positive relationship between business ethics and ethical reasoning in both groups. Overall, the results underscore the importance of integrating individual moral mechanisms and organizational enablers in developing ethics-based policies and human resource management practices within companies and audit firms. https://aapc.khu.ac.ir/article_3592.html Purpose: In today's business environment, understanding internal factors influencing Sustainability Performance is increasingly important. The main objective of this study is to investigate the impact of creative corporate culture on Environmental, Social, and Governance (ESG) performance.Methodology: Focusing on Iran as a developing market, this research examines a sample of 164 companies listed on the Tehran Stock Exchange between 2017 and 2023. A key contribution of this study is the novel use of textual analysis to quantify innovative culture and CSR performance based on annual management reports. Hypotheses were tested via panel data regression, while the Generalized Method of Moments (GMM) framework was utilized to mitigate endogeneity concerns and ensure the robustness of the empirical findings.Findings: The results reveal that a creative corporate culture has a significant and positive impact on enhancing corporate ESG performance. This finding suggests that companies with a creativity-oriented culture are more committed to sustainability principles and social responsibility.Conclusion and Implications: By providing empirical evidence from an emerging and developing market, this study fills the existing research gap and demonstrates that creative culture is a strategic driver for corporate sustainability. The findings offer important practical implications for managers, boards of directors, and policymakers regarding aligning innovation with sustainable development goals and strengthening corporate governance https://aapc.khu.ac.ir/article_11567.html Financial crimes or financial fraud affect individuals as well as the economy. Due to its nature and the fact that sufficient data on financial fraud is rarely available, it is very difficult to accurately estimate the impact of financial fraud. One example of financial fraud is the fraud known as Ponzi scheme. Ponzi companies are known not only as a financial threat, but also as an effective factor in changing investor behavior. These schemes can lead investors to make incorrect decisions, lack accurate risk analysis, and even discourage them from legal markets. Continuous awareness and education of investors, along with strengthening legal supervision, are among the solutions that can prevent the negative effects of these frauds and maintain public confidence in financial markets. In this regard, in this research, we seek to identify and prioritize the factors affecting such companies that are involved in Ponzi schemes.In this study, through exploratory interviews and a review of the research literature, we identify the factors affecting companies involved in Ponzi schemes, and we prioritize the factors through the best-worst (BWM) techniques, the TOPSIS method, and the SAW method, and we select the best criteria by comparing the results. The research findings show that the dividend payout criterion has the highest priority and indicates the special importance of this criterion in influencing Ponzi companies. In the next priority, the financial crisis and economic problems are a factor and motivation for companies that resort to such schemes and cover their financial crisis and lack of financial resources in this way and through investors' capital in an incorrect way. In the next priorities, factors such as institutional shareholders, concentration of ownership, and family ownership are also raised as important factors, which, due to the concentration of ownership and the limitation of decision-making to a few people, can be a factor and motivation for greater profitability without considering the interests of investors and resorting to such schemes. In the next priorities, factors related to the company's board of directors and company costs are also involved. The subject of the present study can be a new topic for research and study. Given that this scheme can involve a variety of investors such as investors in financial institutions, investors in digital currencies and smart contracts, presenting and identifying influential factors can be attractive and useful for investors and prevent the loss of their capital. Also, using different decision-making techniques and comparing their results to achieve the main research criteria, which has not been considered in previous research, can be considered as a research innovation. In Iran, no research has been conducted on companies involved in Ponzi schemes, describing the characteristics of such companies and their relationship with accounting; therefore, the subject of the present study can be a new topic for research and study. https://aapc.khu.ac.ir/article_3593.html Today, it is necessary to apply effective procedures to control employees based on agency theory. With this statement, The aim of the present research is to identify the dimensions and indicators affecting managerial fraud in financial reporting based on the hexagonal theory of fraud. Thus, using the meta-synthesis method and the Sandelowski and Barroso model, which includes seven steps, 198 studies published in reputable domestic and foreign journals were examined in the period from 1397 to 1403 AH and from 2015 to 2025 AD. By analyzing the content of these studies, the relevant codes, and measuring the importance and priority of each using a questionnaire and survey of 15 experts and professional professors and using the Shannon entropy method, 6 main categories (pressure, opportunity, ability, justification, arrogance, and collusion), 19 subcategories, 38 concepts, and 158 codes were extracted. The results of the Shannon entropy technique indicate that the justification factor (quality of auditing firms, reduced audit quality, and changing auditors to conceal fraud), ability (education of managers and replacing managers with more qualified ones), motivation (lower asset growth and institutional ownership), arrogance (frequent images of the CEO), and collusion (auditor remuneration) are the most significant indicators affecting managerial fraud in financial reporting. The findings of this research provide a comprehensive theoretical basis and explicit evidence for informing policy evaluations and investigations related to the dimensions and indicators affecting managerial fraud in financial reporting. https://aapc.khu.ac.ir/article_3596.html The purpose of this study is to examine the relationship between peers’ weak performance and conditional conservatism, with a focus on moderating roles of corporate governance, information asymmetry, and managerial ability. Conditional conservatism refers to the timely recognition of bad news relative to good news in earnings. Based on the peer effect literature, the performance of similar firms within the same industry (peers) can influence the decisions and financial reporting characteristics of the focal firm. Accordingly, weak peer performance is expected to affect firms’ conservative reporting behaviors by increasing investors’ sensitivity to negative news. Weak corporate governance, high information asymmetry, and managerial ability can further shape how managers respond to weak peer performance. The sample consists of 137 firms listed on the Tehran Stock Exchange over the period 2012–2023. The hypotheses were tested using panel data with year fixed effects and GLS estimation. Findings show a significant positive association between peers’ weak performance and conditional conservatism, indicating investors’ sensitivity to timely disclosure of negative news in environments with poorly performing peers. Corporate governance did not significantly moderate this relationship, which may be attributed to ineffective monitoring mechanisms or heterogeneity in corporate governance characteristics across firms. In contrast, information asymmetry strengthens this relationship, such that in more opaque environments, the impact of peers’ weak performance on conservative reporting becomes more pronounced. managerial ability, unexpectedly, strengthens this relationship, possibly because capable managers adopt more conservative behavior to preserve reputation and mitigate litigation risks. Robustness tests of individual corporate governance components confirm the stability of second hypothesis, with the interaction term mostly insignificant, except for government influence and ownership, which alter the relationship’s direction. https://aapc.khu.ac.ir/article_3597.html Taxation is one of the most significant sources of government financing, playing a crucial role in funding public budgets and achieving economic, social, and sustainable development goals. In Iran, despite efforts to reduce reliance on oil revenues, the share of tax revenues in the country’s total financial resources remains below the desired level. Consequently, identifying the factors influencing corporate tax behavior is of great importance. This study aims to investigate the impact of earnings management and Sustiability performance on tax avoidance in companies listed on the Tehran Stock Exchange, as well as the moderating role of financial leverage in these relationships. Data from 92 companies listed on the Tehran Stock Exchange were collected over the period from 2013 to 2024, and the research hypotheses were tested using panel data and multiple regression analysis. The results indicate that earnings management, both accrual-based and real, has a positive and significant effect on tax avoidance. Conversely, improved performance in environmental, social, and governance areas is associated with a reduction in tax avoidance. Additionally, financial leverage plays a significant moderating role in these relationships, weakening the direct effect of earnings management on tax avoidance while strengthening the mitigating effect of environmental, social, and governance performance. The findings suggest that although companies use earnings management as a tool to reduce their tax burden, strong performance in ESG areas and a capital structure reliant on debt can reduce the intensity of tax avoidance behaviors. https://aapc.khu.ac.ir/article_3598.html Recent corporate scandals have increasingly underscored the imperative to reassess ethics education in accounting. Despite empirical evidence indicating ethical differences between accounting and non-accounting students, it remains unclear whether these differences stem from educational interventions or individual predispositions. This study aims to elucidate the ethical predispositions of accounting students and compare them with students from other business disciplines prior to their exposure to specialized training. This research employs a descriptive-survey methodology, with the statistical population comprising newly enrolled accounting and non-accounting students at public universities in Tehran during the academic year 2025-2026. From 513 distributed questionnaires, 344 complete responses were collected using convenience sampling. Data were gathered utilizing a multidimensional ethics scale and eight ethical scenarios, subsequently analyzed through structural equation modeling and multi-group analysis via AMOS software. The findings reveal that while no significant difference exists in overall ethical judgment between the two groups, accounting students exhibit a stronger inclination towards the ethical philosophies of contractualism and egoism. Conversely, no significant difference was observed between the groups regarding relativism. Furthermore, gender did not significantly influence ethical judgment. These findings not only confirm the role of self-selection in the choice of an accounting major but also underscore the necessity of designing targeted curricula based on these ethical predispositions. Educational programs should aim to reinforce the positive aspects of contractualism while moderating egoism and fostering critical thinking that transcends cultural norms. https://aapc.khu.ac.ir/article_3599.html This study aimed to investigate the simultaneous effect of religious beliefs, legal deterrence, and perceptual justice on correct tax declaration in the Iranian tax declaration system. Based on the theoretical framework of behavioral economics and sociology of religion, the present study seeks to fill the gap in the country's tax literature, which is mainly focused on technical and legal aspects. The research is descriptive-correlational in nature, and data were collected through a standardized questionnaire from a sample of 775 taxpayers nationwide during the period 1402 to 1404. The findings show that while monitoring and penalty mechanisms have a significant effect on correct tax declaration, value and religious factors, including Islamic beliefs, participation in religious ceremonies, and the perception of guilt from tax violations, have not been able to play a significant role in correct tax declaration. These results indicate the existence of a gap between promoted religious values ​​and the actual performance of the country's tax system. From a theoretical perspective, the present study presents a hybrid model for analyzing tax behavior in the cultural context of Iran, and from a practical perspective, it highlights the need to review tax policies with an emphasis on strengthening social responsibility and reforming fair tax behavior towards taxpayers. The findings of this study, which confirm the determining role of fines versus the limited impact of religious and behavioral values ​​on tax compliance, will be helpful for policymakers and tax administrators in designing a more realistic incentive system, and for researchers in designing localized behavioral models. https://aapc.khu.ac.ir/article_3600.html eaching the optimal level of tax avoidance is a dynamic process, and companies do not immediately adjust to new conditions after changes in the influencing factors. This delay in achieving equilibrium gives rise to the concept of the speed of adjustment in tax avoidance. The current study aims to investigate the impact of corporate social responsibility, behavioral biases, and managerial ability on the speed of tax avoidance adjustment. The statistical population of the study is the Tehran Stock Exchange, and the period under review is from 2012 to 2024. After applying systematic exclusion criteria, 166 companies were included in the final sample. In the current research, EViews 12 and Stata 14 software, along with the Generalized Method of Moments (GMM) approach, were used to test the hypotheses. The results indicated that the speed of tax avoidance adjustment in the sample used in the study is approximately 60%, which suggests that companies actively reduce 60% of the gap created between target and actual tax avoidance annually.Furthermore, corporate social responsibility, overconfidence, Myopia and managerial ability have a positive and significant effect on the speed of tax avoidance adjustment. https://aapc.khu.ac.ir/article_3601.html This paper experimentally examine the effect of the composition of fraud brainstorming group on fraud brainstorming performance and the judgments of the group after the fraud brainstorming. The statistical population of this research includes 93 graduate accounting and auditing students at Shahid Bahonar University of Kerman in 2024. To investigate hypotheses, independent-sample t-test and one-way analysis of variance test were used. Results indicate that groups with a minority of high trait skeptics assess fraud risk more than control groups with no high trait skeptics. Also, results indicate low trait skeptics who brainstorm in groups with a minority of high trait skeptics tend to view the minority high trait skeptic as the best member of the group because of that member’s unique insights. Their individual, post-brainstorming fraud risk assessments remain high, indicating conversion to the minority (skeptical) viewpoint. This paper highlights the importance of group composition. It suggests that firms can promote skeptical team judgments by leveraging individuals’ high trait skepticism in thoughtfully composed interacting groups. https://aapc.khu.ac.ir/article_3602.html The present study aims to provide a comprehensive scientometric analysis of Iranian and international scientific outputs in the field of forensic accounting, offering a thorough overview of the existing body of knowledge and outlining new directions for researchers in the country. In this regard, keywords related to forensic accounting were first searched on July 2, 2025, in the Islamic World Science and Technology Monitoring and Citation Institute (ISC) and the Web of Science databases (WOS). The documents retrieved from the Iranian Scientific Information Database were initially converted into an analyzable format due to incompatibility with scientometric software. Subsequently, scientometric analysis was conducted using Microsoft Excel, VOSviewer software, and the bibliometrix package in R. Furthermore, no time restriction was applied in order to retrieve all relevant studies. The findings indicate that the annual growth rate of research in forensic accounting is 12.98% in Iran and 2.24% globally. Monireh Shahsavand and Mohammad Hossein Ghaemi are the leading contributors in Iran, each with three related publications. Internationally, Alshurafat leads the field with six studies. Among Iranian journals, the Journal of Value and Behavioral Accounting has published the highest number of relevant articles (four). At the global level, Issues in Accounting Education ranks first with 30 published articles related to forensic accounting. By identifying research gaps and highlighting leading scientific trends in both Iran and the world, this study contributes to a clearer understanding of the current state of the field and helps shape future directions for research in forensic accounting. https://aapc.khu.ac.ir/article_3603.html In recent years, various criticisms have been raised regarding the quality of audit reports, including insufficient attention to their informational role and a decline in their overall reliability. To address these concerns and enhance transparency as well as public trust, Auditing Standard No. 701 was issued by the Audit Organization in 2021 and became mandatory in 2022. One of the essential aspects of audit quality is the readability of reports, particularly the Key Audit Matters (KAMs), which can significantly expected to be associated with users’ understanding. Accordingly, the aim of this study is to examine the factors affecting the readability of KAMs disclosed in independent audit reports.For this purpose, independent audit reports of 118 companies listed on the Tehran Stock Exchange and Iran Fara Bourse over the past two years were analyzed. The readability of KAMs was measured using the Flesch Reading Ease Index, and data related to audit firm characteristics—including firm type, auditor gender, auditor tenure, and audit fees—were collected. Multiple regression analysis was then employed, controlling for variables such as profitability and audit committee structure.The findings indicate that while most individual and institutional auditor characteristics do not have a significant impact on readability, two factors—namely the type of audit firm and auditor tenure—play a meaningful role. Specifically, the presence of state-owned audit firms improves readability, whereas frequent auditor changes reduce it. These results can be explained within the framework of agency theory and information asymmetry and bear noteworthy implications for audit practice and policymaking. https://aapc.khu.ac.ir/article_3604.html The aim of the research is to design a model of the impact of individual and organizational characteristics of independent auditors on audit quality in Iran. The quantitative and qualitative research method is exploratory, fundamental-applied in terms of purpose, and survey in terms of data collection method. The data collection tool is an interview and a researcher-made questionnaire on individual characteristics of independent auditors, organizational characteristics of independent auditors, and audit quality. The statistical population in the qualitative section includes university professors, experts in the field of auditing, and senior managers of audit organizations and certified public accountants. The sample size is 18 people who were selected using purposive sampling. The statistical population in the quantitative section includes audit managers and experts, audit organizations, and the community of certified public accountants; their number is estimated at 1314 people. The sample size is 120 people according to Cohen's table, who were selected using stratified sampling. In order to analyze the data in the qualitative part, the software Nvivo was used, and in the quantitative part, the software SPSS and SmartPLS were used. The time period of this research was 1403. The results of structural equation modeling indicate an additive (direct) and significant effect of the individual characteristics of independent auditors (personal commitment, emotional intelligence, professional competence, and personal independence) on the quality of the audit (compliance with auditing principles and compliance with other auditing rules) and an additive (direct) and significant effect of the organizational characteristics of independent auditors (organizational discipline and competence, excellence of ethics and organizational responsibility, maintaining organizational health, and structural empowerment) on the quality of the audit. Among the individual characteristics, individual independence and among the organizational characteristics, structural empowerment have the greatest impact on the quality of the audit. https://aapc.khu.ac.ir/article_3605.html Despite the necessary standards and guidelines in accounting and financial reporting supervision, the existence of a gap between theory and practice has damaged the credibility of the accounting profession. Faith theory, as a theoretical and ethical approach, examines the gap between science and practice, which can be a solution to explain the gap between theory and practice in order to fulfill the interests of accounting stakeholders as a professional problem. Accordingly, the purpose of the present study is to analyze the gap between theory and practice in accounting in order to fulfill the interests of stakeholders with a theoretical approach based on faith theory. The present study is in the category of qualitative research that was conducted using the data-based method in 2025. In order to extract categories and concepts, theoretical foundations and semi-structured interviews were used. The research community consisted of experts including members of the accounting department faculty, religious science specialists, accountants, and financial managers, and a purposeful snowball approach was used to select the sample. According to the findings, the research model can be explained in 168 concepts and 19 categories for the central phenomenon, the gap between theory and practice in accounting. The results of the research showed that a behavioral model based on the theory of faith with the rule of matching thought, belief and action, will achieve the behavior of accountants in relation to what is expected of them, which will lead to the elimination of the gap between theory and practice in accounting by enriching their belief. (Within the framework of professional expectations based on value-based approach, value-based approach refers to the matching of thought, heart and action, which enriches the belief of accountants.) Ultimately, the safety of the profession from the harms caused by unprofessional and unethical behaviors will be achieved in the light of institutionalizing faith on the professional behavior of accountants. https://aapc.khu.ac.ir/article_11772.html The rapid expansion of digital businesses has fundamentally changed the nature of economic entities and audit assurance services. Ethical biases have become increasingly important as a determining factor in the quality, credibility, and effectiveness of audit services. The aim of this applied research is to explain the scenarios for audit assurance services in the digital business environment with an emphasis on ethical bias. The research was conducted with a descriptive-analytical approach and data were collected through library and field studies. Data analysis was carried out using MicMac and Scenario Wizard software. The results led to the identification of key variables affecting the future of auditing, including the development of information and communication technology infrastructure, smart audit systems, cybersecurity challenges, the compatibility of ethical frameworks with new technologies, adherence to ethical values such as honesty, transparency, and accountability, and auditors' technological skills. Based on these variables, five possible scenarios were developed, of which the favorable and critical scenarios were the most likely to occur. The favorable scenario represents a transparent, ethical, and technological future for the auditing profession, while the critical scenario represents a weakening of trust and increased irregularity in this area. The innovation of this research lies in the simultaneous integration of three theories (moral disengagement, moral intensity, and ethical orientation) in a digital context and the application of scenario planning instead of linear approaches to outline possible futures. https://aapc.khu.ac.ir/article_11773.html In recent years, Islamic financial reporting has become an important area of accounting and finance research, alongside the expansion of Islamic finance, interest-free banking, and Sharia-compliant financial instruments. Despite numerous studies from jurisprudential, accounting, economic, institutional, and ethical perspectives, the fragmentation of existing views has hindered the development of a coherent framework for explaining the foundations, objectives, components, and processes of Islamic financial reporting. This gap is particularly important in Iran, given the country’s emphasis on Islamic banking and Islamic financing. Accordingly, the present study aims to provide an explanatory framework for Islamic financial reporting using a qualitative meta-synthesis method. The research population consists of scholarly articles, documents, and domestic and international institutional sources related to Islamic accounting, Islamic disclosure, Islamic accounting standards, Sharia governance, Islamic accountability, and Islamic social and sustainability reporting. In total, 130 eligible sources were reviewed, including 87 Persian sources published between 2003 and 2025 and 43 English and international sources published between 1997 and 2026. The findings indicate that Islamic financial reporting is not merely an extension of conventional financial reporting; rather, it is grounded in the philosophical, epistemological, anthropological foundations and fundamental values of Islam. The proposed framework encompasses Islamic foundations, the economic and institutional environment, jurisprudential rules, users’ needs, theoretical reporting components, institutional standards and mechanisms, and the processes of recognition, measurement, presentation, disclosure, and Sharia assurance. It can provide a basis for theory development, indigenous standard setting, and enhanced transparency, accountability, trust, and informational justice within Islamic financial institutions and markets worldwide.