Shiraz UniversityJournal of Accounting Advances2008-998817120250823Integrated Reporting Items and Agency Cost Reduction: An Analysis of the Role of Audit QualityIntegrated Reporting Items and Agency Cost Reduction: An Analysis of the Role of Audit Quality144826310.22099/jaa.2025.52706.2490FAMaryamAsadiAccounting and Financial Management Dept., Faculty of Economics and Management, Urmia University, Urmia, IranGholamrezaMansourfarAccounting and Financial Management Dept., Faculty of Economics and Management, Urmia University, Urmia, Iran,Journal Article20250312This study investigates the impact of integrated reporting quality on agency costs and the mediating role of audit quality. Integrated reporting, a novel approach, discloses financial and non-financial information, clarifying their interconnections and reducing information asymmetry. Data from 160 companies listed on the Tehran Stock Exchange from 2017 to 2023 were examined using ordinary least squares (OLS) regression and mediation tests. The results show that higher integrated reporting quality negatively affects agency costs and positively affects audit quality. Furthermore, integrated reporting quality reduces agency costs by enhancing audit quality. Although Iranian companies have not adopted integrated reporting, improving financial and non-financial disclosure quality (Integrated reporting categories) through enhanced auditing can reduce agency costs and increase transparency.This study investigates the impact of integrated reporting quality on agency costs and the mediating role of audit quality. Integrated reporting, a novel approach, discloses financial and non-financial information, clarifying their interconnections and reducing information asymmetry. Data from 160 companies listed on the Tehran Stock Exchange from 2017 to 2023 were examined using ordinary least squares (OLS) regression and mediation tests. The results show that higher integrated reporting quality negatively affects agency costs and positively affects audit quality. Furthermore, integrated reporting quality reduces agency costs by enhancing audit quality. Although Iranian companies have not adopted integrated reporting, improving financial and non-financial disclosure quality (Integrated reporting categories) through enhanced auditing can reduce agency costs and increase transparency.https://jaa.shirazu.ac.ir/article_8263_6ab90f18e3235676badd8fe9a90c2dea.pdfShiraz UniversityJournal of Accounting Advances2008-998817120250922Accounting Comparability and Deviation from Firm’s Fundamental Value: The Mediating Role of Industry CompetitivenessAccounting Comparability and Deviation from Firm’s Fundamental Value: The Mediating Role of Industry Competitiveness4577826110.22099/jaa.2025.51825.2470FAAbbasAflatooniDepartment of Accounting, Faculty of Economics and Social Sciences, Bu-Ali Sina University, Hamadan, IranJournal Article20241202This study investigates the impact of accounting comparability on the deviation of firms’ market value from their firm intrinsic value, examining the mediating role of industry competitiveness in this relationship. Data from 144 companies listed on the Tehran Stock Exchange from 2008 to 2023 were analyzed, classified into 11 distinct industries. The findings indicate that higher accounting comparability reduces deviation from firm intrinsic value. Moreover, accounting comparability has a positive and significant effect on industry competitiveness, and increased industry competitiveness, in turn, reduces deviation from firm intrinsic value. In other words, the results confirm that industry competitiveness serves as a mediating factor in the relationship between accounting comparability and deviation from firm intrinsic value. Additional analyses, employing LASSO regression to evaluate an alternative measure of firm intrinsic value and its deviation, support the primary findings.This study investigates the impact of accounting comparability on the deviation of firms’ market value from their firm intrinsic value, examining the mediating role of industry competitiveness in this relationship. Data from 144 companies listed on the Tehran Stock Exchange from 2008 to 2023 were analyzed, classified into 11 distinct industries. The findings indicate that higher accounting comparability reduces deviation from firm intrinsic value. Moreover, accounting comparability has a positive and significant effect on industry competitiveness, and increased industry competitiveness, in turn, reduces deviation from firm intrinsic value. In other words, the results confirm that industry competitiveness serves as a mediating factor in the relationship between accounting comparability and deviation from firm intrinsic value. Additional analyses, employing LASSO regression to evaluate an alternative measure of firm intrinsic value and its deviation, support the primary findings.https://jaa.shirazu.ac.ir/article_8261_26f802c71ff66e2f7e065c4d2f70c4fd.pdfShiraz UniversityJournal of Accounting Advances2008-998817120250823Anomaly Detection in Accounting Entries Using Deep Learning with Autoencoder Neural NetworksAnomaly Detection in Accounting Entries Using Deep Learning with Autoencoder Neural Networks79114833710.22099/jaa.2025.52908.2495FAMozaffarJamalianpourAccounting, Allameh Tabatabae'i UniversityJournal Article20250412The detection of anomalies and fraudulent activities in accounting records has become increasingly critical in modern auditing practices, particularly in the era of big data where traditional sampling methods are insufficient. This study proposes a novel approach utilizing deep autoencoder neural networks for anomaly detection at the transaction level within accounting information systems. Two large-scale datasets were used: 36,538 journal entries from the Rahkaran system and 30,000 from the Sepidar system. Artificial anomalies were injected to evaluate performance. The autoencoder was trained in an unsupervised manner using PyTorch, with reconstruction error as the anomaly indicator. The empirical results indicate that the proposed model significantly outperforms conventional detection techniques, demonstrating a strong ability to identify both global anomalies (e.g., unusual amounts or transaction timings) and contextual anomalies (e.g., rare attribute combinations). Key features included subsidiary account, general ledger code, cost center, and last modification date. The findings provide strong evidence that deep learning-based anomaly detection can substantially improve fraud risk assessment and enhance the reliability of financial reporting, thereby offering a powerful tool for auditors, regulators, and financial system designers.The detection of anomalies and fraudulent activities in accounting records has become increasingly critical in modern auditing practices, particularly in the era of big data where traditional sampling methods are insufficient. This study proposes a novel approach utilizing deep autoencoder neural networks for anomaly detection at the transaction level within accounting information systems. Two large-scale datasets were used: 36,538 journal entries from the Rahkaran system and 30,000 from the Sepidar system. Artificial anomalies were injected to evaluate performance. The autoencoder was trained in an unsupervised manner using PyTorch, with reconstruction error as the anomaly indicator. The empirical results indicate that the proposed model significantly outperforms conventional detection techniques, demonstrating a strong ability to identify both global anomalies (e.g., unusual amounts or transaction timings) and contextual anomalies (e.g., rare attribute combinations). Key features included subsidiary account, general ledger code, cost center, and last modification date. The findings provide strong evidence that deep learning-based anomaly detection can substantially improve fraud risk assessment and enhance the reliability of financial reporting, thereby offering a powerful tool for auditors, regulators, and financial system designers.https://jaa.shirazu.ac.ir/article_8337_7092beed13aa5b99b9824af85a1dcd00.pdfShiraz UniversityJournal of Accounting Advances2008-998817120250823Board Governance Mechanisms and Misclassification of Operating Revenues and Expenses: An Application of Quantile-on-Quantile RegressionBoard Governance Mechanisms and Misclassification of Operating Revenues and Expenses: An Application of Quantile-on-Quantile Regression115147826510.22099/jaa.2025.53468.2514FAImanDadashiAssistant Professor, Department of Accounting, Faculty of Economics Sciences and Administrative,
University of Qom, Qom, Iran.Journal Article20250609Misclassification of operating revenues and expenses distorts users' understanding of a company's financial performance—without changing net income. Agency theory and corporate governance frameworks emphasize the board of directors' role in mitigating distortions in financial reporting and enhancing the transparency. Given the ever-increasing complexity of the business environment and the sensitivity to financial information quality, this study examines how different quantiles of board governance mechanisms influence various quantiles of classification errors in income statement items, including operating revenues, operating expenses, and ultimately operating income. The study collected data from 120 companies listed on the Tehran Stock Exchange over a 17-year period from 2008 to 2024, resulting in 2040 firm-year observations. The data were analyzed using a quantile-on-quantile approach, implemented in MATLAB and EViews software. The findings indicate an alignment, regarding the impact of different quantiles of corporate governance on varying quantiles of misclassification errors in operating revenues, operating expenses, and operating income. Specifically, in higher quantiles (firms with significant misclassification errors in revenues, expenses, and operating income), the coefficients were positive and statistically significant, suggesting that improved corporate governance in these firms is associated with increased misclassification errors in revenues, expenses, and operating income. Conversely, in lower quantiles (firms with minimal classification errors), the coefficients were negative and significant, indicating that enhanced corporate governance reduces misclassification errors in revenues, expenses, and operating income. In middle quantiles (firms with moderate classification errors), the coefficients were close to zero and statistically insignificant. These findings highlight that the impact of corporate governance on misclassification errors in revenues, expenses, and operating income is highly quantile-dependent. This paradoxical pattern underscores the heterogeneity of corporate governance's role and emphasizes the need for future research.Misclassification of operating revenues and expenses distorts users' understanding of a company's financial performance—without changing net income. Agency theory and corporate governance frameworks emphasize the board of directors' role in mitigating distortions in financial reporting and enhancing the transparency. Given the ever-increasing complexity of the business environment and the sensitivity to financial information quality, this study examines how different quantiles of board governance mechanisms influence various quantiles of classification errors in income statement items, including operating revenues, operating expenses, and ultimately operating income. The study collected data from 120 companies listed on the Tehran Stock Exchange over a 17-year period from 2008 to 2024, resulting in 2040 firm-year observations. The data were analyzed using a quantile-on-quantile approach, implemented in MATLAB and EViews software. The findings indicate an alignment, regarding the impact of different quantiles of corporate governance on varying quantiles of misclassification errors in operating revenues, operating expenses, and operating income. Specifically, in higher quantiles (firms with significant misclassification errors in revenues, expenses, and operating income), the coefficients were positive and statistically significant, suggesting that improved corporate governance in these firms is associated with increased misclassification errors in revenues, expenses, and operating income. Conversely, in lower quantiles (firms with minimal classification errors), the coefficients were negative and significant, indicating that enhanced corporate governance reduces misclassification errors in revenues, expenses, and operating income. In middle quantiles (firms with moderate classification errors), the coefficients were close to zero and statistically insignificant. These findings highlight that the impact of corporate governance on misclassification errors in revenues, expenses, and operating income is highly quantile-dependent. This paradoxical pattern underscores the heterogeneity of corporate governance's role and emphasizes the need for future research.https://jaa.shirazu.ac.ir/article_8265_d7e7f844963a66d21f238e73ffe16ca7.pdfShiraz UniversityJournal of Accounting Advances2008-998817120250922The Challenges of Applying Regulatory Technologies (Regtechs) in the Role of an AuditorThe Challenges of Applying Regulatory Technologies (Regtechs) in the Role of an Auditor149183826810.22099/jaa.2025.51504.2464FAManijehRamshehAssociate Prof., Department of Accounting, Faculty of Economics and Administrative Sciences, University of Qom, Qom, Iran0000-0001-9265-8819Mahsa SadatFakhariMaster of Sciene in Accounting, Faculty of Economics and Administrative Sciences, University of Qom, Qom, IranJournal Article20241113Recent technological advancements have significantly transformed the auditing industry. Regulators have leveraged technology to enhance auditing effectiveness and oversight. Regulatory technologies (RegTech), a subset of financial technology, streamline compliance with regulations, enhancing oversight processes. RegTech solutions can serve as auditors by enabling digital assessment of financial reports. This study aims to identify and rank the challenges of employing RegTech in auditing roles. Using a judgmental sampling method, we selected 14 experts, including senior managers and specialists from the Auditing Organization, Central Bank, Fintech Association, National Information Technology Company, and university professors. Through a literature review and expert interviews, 18 challenges were identified. A fuzzy Delphi questionnaire screened these challenges, selecting 11 with a threshold above 0.7. These were then ranked using a priority assessment questionnaire and the MABAC decision-making method. Key challenges include accountability issues, the regulatory gap between digital business conditions and auditing standards, recruitment and retention of RegTech specialists, insufficient integration of modern digital technologies into companies’ accounting information systems, and lack of trust in RegTech among audit report recipients. Identifying these challenges paves the way for advancing technology-based auditing.Recent technological advancements have significantly transformed the auditing industry. Regulators have leveraged technology to enhance auditing effectiveness and oversight. Regulatory technologies (RegTech), a subset of financial technology, streamline compliance with regulations, enhancing oversight processes. RegTech solutions can serve as auditors by enabling digital assessment of financial reports. This study aims to identify and rank the challenges of employing RegTech in auditing roles. Using a judgmental sampling method, we selected 14 experts, including senior managers and specialists from the Auditing Organization, Central Bank, Fintech Association, National Information Technology Company, and university professors. Through a literature review and expert interviews, 18 challenges were identified. A fuzzy Delphi questionnaire screened these challenges, selecting 11 with a threshold above 0.7. These were then ranked using a priority assessment questionnaire and the MABAC decision-making method. Key challenges include accountability issues, the regulatory gap between digital business conditions and auditing standards, recruitment and retention of RegTech specialists, insufficient integration of modern digital technologies into companies’ accounting information systems, and lack of trust in RegTech among audit report recipients. Identifying these challenges paves the way for advancing technology-based auditing.https://jaa.shirazu.ac.ir/article_8268_d70128aa22f8de31f484b7a5f63cc5e8.pdfShiraz UniversityJournal of Accounting Advances2008-998817120250823Design and Validation of a Model of Institutional Investors' Perception of Disclosed Accounting InformationDesign and Validation of a Model of Institutional Investors' Perception of Disclosed Accounting Information185223827010.22099/jaa.2025.53320.2506FASabaSorosh RadDepartment of Accounting, Qa.c., Islamic Azad University, Qazvin, Iran.FarzinRezaeiDepartment of Accounting, Qa.c., Islamic Azad University, Qazvin, Iran.JavadRezazadehDepartment of Accounting, Tarbiat Modares University, Tehran, Iran.Journal Article20250526This study examines the effects of strong corporate culture and sudden CEO turnovers on financial statement comparability. Strong corporate culture enhances financial statement comparability through two channels: clarifying corporate goals and procedures, and reducing managers’ incentives for inaccurate reporting. Sudden CEO turnovers also influence firm performance, financial report quality, and statement comparability. Data from 110 companies listed on the Tehran Stock Exchange were analyzed using systematic elimination sampling over 2013–2022, with hypotheses tested via multivariate panel data regression. Results show that strong corporate culture positively and significantly affects financial statement comparability. Even during sudden CEO turnovers, strong corporate culture positively affects comparability. These findings align with arguments that strong corporate culture reduces managerial opportunism, leading to more consistent decisions in similar economic events and enhancing accounting practices and financial information quality.This study examines the effects of strong corporate culture and sudden CEO turnovers on financial statement comparability. Strong corporate culture enhances financial statement comparability through two channels: clarifying corporate goals and procedures, and reducing managers’ incentives for inaccurate reporting. Sudden CEO turnovers also influence firm performance, financial report quality, and statement comparability. Data from 110 companies listed on the Tehran Stock Exchange were analyzed using systematic elimination sampling over 2013–2022, with hypotheses tested via multivariate panel data regression. Results show that strong corporate culture positively and significantly affects financial statement comparability. Even during sudden CEO turnovers, strong corporate culture positively affects comparability. These findings align with arguments that strong corporate culture reduces managerial opportunism, leading to more consistent decisions in similar economic events and enhancing accounting practices and financial information quality.https://jaa.shirazu.ac.ir/article_8270_978573c1e0c7f53f6e107b0b675fe818.pdfShiraz UniversityJournal of Accounting Advances2008-998817120250823The impact of Corporate Social Responsibility on Financial Performance: The Moderating role of Investor SentimentsThe impact of Corporate Social Responsibility on Financial Performance: The Moderating role of Investor Sentiments225261826410.22099/jaa.2025.52001.2474FAMaedeh El-SadatShaker ArdakaniMaster of Accounting, Yazd University, Yazd, IranMohammad MahdiBozorgPhD. student in Finance-Financial Engineering, Yazd university, Yazd, IranJournal Article20241224This study examines the impact of corporate social responsibility (CSR), across human resources, community responsibilities, products and services, customer orientation, and energy efficiency, on financial performance, and the moderating role of investor sentiment. Data from 179 firms, systematically sampled from 737 companies listed on the Tehran Stock Exchange from 2016 to 2023, were analyzed using multivariate regression in EViews software. Findings show that CSR positively affects financial performance, with investor sentiment enhancing this relationship. Strong investor relationships improve financial outcomes and trust in investment decisions. Firms with robust CSR activities foster investor optimism, gaining a competitive advantage over less engaged rivals.This study examines the impact of corporate social responsibility (CSR), across human resources, community responsibilities, products and services, customer orientation, and energy efficiency, on financial performance, and the moderating role of investor sentiment. Data from 179 firms, systematically sampled from 737 companies listed on the Tehran Stock Exchange from 2016 to 2023, were analyzed using multivariate regression in EViews software. Findings show that CSR positively affects financial performance, with investor sentiment enhancing this relationship. Strong investor relationships improve financial outcomes and trust in investment decisions. Firms with robust CSR activities foster investor optimism, gaining a competitive advantage over less engaged rivals.https://jaa.shirazu.ac.ir/article_8264_6c0bac001bbb321cecb88847d297632e.pdfShiraz UniversityJournal of Accounting Advances2008-998817120250922Modeling the impact of managerial stability on the risk of free cash flow and the value of listed companies in the Iran and Iraq: A comparative analysis approachModeling the impact of managerial stability on the risk of free cash flow and the value of listed companies in the Iran and Iraq: A comparative analysis approach263309826710.22099/jaa.2025.52942.2496FATammarSalih JawadPhD student, Urmia University, Faculty of Economics and Management, Department of Accounting, Urmia, Iran.MehdiHeidariAssociate Professor, Urmia University, Department of Accounting, Faculty of Economics and Management, Urmia, IranAliAshtabAssistant Professor, Urmia University, Department of Accounting, Faculty of Economics and Management, Urmia, Iran.Journal Article20250415This study investigates the effect of managerial stability on free cash flow risk and firm value in Iranian and Iraqi listed companies, using a comparative approach. Data from 140 Iranian companies (2016–2023) and 29 Iraqi companies were analyzed using advanced artificial intelligence (AI) techniques and spatial econometric models. The results indicate managerial stability significantly reduces free cash flow risk and increases firm value in both markets. However, the effect’s intensity and pattern differ between markets. In Iraq, managerial stability has a stronger effect with notable spatial effects, while in Iran, the effect is weaker with competitive behavioral risk and complementary behavioral value patterns. In both countries, reinforcement learning outperforms other methods. Model accuracy is higher in Iran (94%) than Iraq (90%), likely due to data quality and market transparency. Managerial stability reduces risk and enhances value, with effectiveness varying by market conditions. Policymakers and managers should leverage AI and data platforms to optimize managerial decisions, risk management, and value creation.This study investigates the effect of managerial stability on free cash flow risk and firm value in Iranian and Iraqi listed companies, using a comparative approach. Data from 140 Iranian companies (2016–2023) and 29 Iraqi companies were analyzed using advanced artificial intelligence (AI) techniques and spatial econometric models. The results indicate managerial stability significantly reduces free cash flow risk and increases firm value in both markets. However, the effect’s intensity and pattern differ between markets. In Iraq, managerial stability has a stronger effect with notable spatial effects, while in Iran, the effect is weaker with competitive behavioral risk and complementary behavioral value patterns. In both countries, reinforcement learning outperforms other methods. Model accuracy is higher in Iran (94%) than Iraq (90%), likely due to data quality and market transparency. Managerial stability reduces risk and enhances value, with effectiveness varying by market conditions. Policymakers and managers should leverage AI and data platforms to optimize managerial decisions, risk management, and value creation.https://jaa.shirazu.ac.ir/article_8267_776557e4fb95cc482b2a5a2c8ed44b73.pdfShiraz UniversityJournal of Accounting Advances2008-998817120250922Corporate Sustainability Disclosure Based on Legitimacy Theory and Institutional Co-StructureCorporate Sustainability Disclosure Based on Legitimacy Theory and Institutional Co-Structure311349826010.22099/jaa.2025.52024.2475FASaeedSamimitabriz-azarbayjan street - mehran-Journal Article20241227Corporate sustainability, as a strategic framework, supports corporate goals and enhances stakeholder value while preserving future resources. Sustainability practices focus on mitigating environmental and social impacts of corporate operations. This study employed a mixed-method Grounded Theory approach to explore sustainability disclosure in Iran while presenting strategies to enhance corporate sustainability and sustainability reporting. The qualitative phase used Grounded Theory, while the quantitative phase applied structural equation modeling to validate the conceptual model. In 2023, 18 in-depth, semi-structured interviews were conducted with purposively sampled experts, including academic professors in accounting, economics, management, engineering, environmental management, business, and social sciences, and senior directors at the Environment Conservation Organization, with quantitative data analyzed using PLS software. Findings showed that micro- and macro-level economic factors, cultural, environmental, and social factors, managerial and corporate governance factors, and technical and structural factors were key drivers of corporate sustainability disclosure strategies. Additionally, economic recovery, a culture prioritizing corporate sustainability, and prioritizing environmental issues were key outcomes of corporate sustainability disclosure. Validation of components revealed that cultural, environmental, and social factors had the strongest impact, while economic factors had the weakest impact, on corporate sustainability disclosure. Furthermore, awareness-raising, continuous training, and allocation of adequate financial resources were critical for advancing corporate sustainability disclosure strategies.Corporate sustainability, as a strategic framework, supports corporate goals and enhances stakeholder value while preserving future resources. Sustainability practices focus on mitigating environmental and social impacts of corporate operations. This study employed a mixed-method Grounded Theory approach to explore sustainability disclosure in Iran while presenting strategies to enhance corporate sustainability and sustainability reporting. The qualitative phase used Grounded Theory, while the quantitative phase applied structural equation modeling to validate the conceptual model. In 2023, 18 in-depth, semi-structured interviews were conducted with purposively sampled experts, including academic professors in accounting, economics, management, engineering, environmental management, business, and social sciences, and senior directors at the Environment Conservation Organization, with quantitative data analyzed using PLS software. Findings showed that micro- and macro-level economic factors, cultural, environmental, and social factors, managerial and corporate governance factors, and technical and structural factors were key drivers of corporate sustainability disclosure strategies. Additionally, economic recovery, a culture prioritizing corporate sustainability, and prioritizing environmental issues were key outcomes of corporate sustainability disclosure. Validation of components revealed that cultural, environmental, and social factors had the strongest impact, while economic factors had the weakest impact, on corporate sustainability disclosure. Furthermore, awareness-raising, continuous training, and allocation of adequate financial resources were critical for advancing corporate sustainability disclosure strategies.https://jaa.shirazu.ac.ir/article_8260_5316bcb50ef3a795fbd53338933817ad.pdfShiraz UniversityJournal of Accounting Advances2008-998817120250922The Effect of Strong Corporate Culture and Sudden CEO Turnovers on the Financial Statement Comparability in Listed Companies in Tehran Stock ExchangeThe Effect of Strong Corporate Culture and Sudden CEO Turnovers on the Financial Statement Comparability in Listed Companies in Tehran Stock Exchange351379826910.22099/jaa.2025.52051.2476FAAliAziziAccounting, Faculty of Administrative Sciences and Economics, University of Isfahan, Isfahan, Iran.NaserIzadiniaIsfahan UniversityDariushForoghiAccounting, Faculty of Administrative Sciences and Economics, University of Isfahan, Isfahan, Iran.Journal Article20241231This study examines the effects of strong corporate culture and sudden CEO turnovers on financial statement comparability. Strong corporate culture enhances financial statement comparability through two channels: clarifying corporate goals and procedures, and reducing managers’ incentives for inaccurate reporting. Sudden CEO turnovers also influence firm performance, financial report quality, and statement comparability. Data from 110 companies listed on the Tehran Stock Exchange were analyzed using systematic elimination sampling over 2013–2022, with hypotheses tested via multivariate panel data regression. Results show that strong corporate culture positively and significantly affects financial statement comparability. Even during sudden CEO turnovers, strong corporate culture positively affects comparability. These findings align with arguments that strong corporate culture reduces managerial opportunism, leading to more consistent decisions in similar economic events and enhancing accounting practices and financial information quality.This study examines the effects of strong corporate culture and sudden CEO turnovers on financial statement comparability. Strong corporate culture enhances financial statement comparability through two channels: clarifying corporate goals and procedures, and reducing managers’ incentives for inaccurate reporting. Sudden CEO turnovers also influence firm performance, financial report quality, and statement comparability. Data from 110 companies listed on the Tehran Stock Exchange were analyzed using systematic elimination sampling over 2013–2022, with hypotheses tested via multivariate panel data regression. Results show that strong corporate culture positively and significantly affects financial statement comparability. Even during sudden CEO turnovers, strong corporate culture positively affects comparability. These findings align with arguments that strong corporate culture reduces managerial opportunism, leading to more consistent decisions in similar economic events and enhancing accounting practices and financial information quality.https://jaa.shirazu.ac.ir/article_8269_4299be5ca55cca5efb343bf937bc3dea.pdfShiraz UniversityJournal of Accounting Advances2008-998817120250922The Explanation Relationship Between Proactive Career Behavior, Job Satisfaction and Auditors’ Professional Skepticism: Evidence from the Private Sector of AuditingThe Explanation Relationship Between Proactive Career Behavior, Job Satisfaction and Auditors’ Professional Skepticism: Evidence from the Private Sector of Auditing381423826610.22099/jaa.2025.52778.2494FABahmanQaderiPh.D. Student, Department of Accounting, Faculty of Management and Economics, Science and Research Branch, Islamic Azad University, Tehran, Iran.BahmanBanimahdProfessor, Department of Accounting, Faculty of Management and Accounting, Karaj Branch, Islamic Azad University, Karaj, Iran.FraydoonRahnamay RoodposhtiProfessor, Department of Accounting, Faculty of Management and Economics, Science and Research Branch, Islamic Azad University, Tehran, Iran.Journal Article20250320This study investigates the effect of proactive career behavior and job satisfaction on auditors’ professional skepticism within Iran’s private auditing sector. The statistical population consisted of auditors employed in private sector auditing firms that are members of the Iranian Association of Certified Public Accountants (IACPA). The sample included 228 auditors from IACPA-member firms in 2024. The research hypotheses were tested using Partial Least Squares (PLS) Structural Equation Modeling. Results indicate that proactive career behavior positively affects professional skepticism and job satisfaction. However, job satisfaction does not affect professional skepticism or mediate the relationship between proactive career behavior and professional skepticism. Audit firms should foster proactive behaviors to enhance skepticism and audit quality.This study investigates the effect of proactive career behavior and job satisfaction on auditors’ professional skepticism within Iran’s private auditing sector. The statistical population consisted of auditors employed in private sector auditing firms that are members of the Iranian Association of Certified Public Accountants (IACPA). The sample included 228 auditors from IACPA-member firms in 2024. The research hypotheses were tested using Partial Least Squares (PLS) Structural Equation Modeling. Results indicate that proactive career behavior positively affects professional skepticism and job satisfaction. However, job satisfaction does not affect professional skepticism or mediate the relationship between proactive career behavior and professional skepticism. Audit firms should foster proactive behaviors to enhance skepticism and audit quality.https://jaa.shirazu.ac.ir/article_8266_800022daab1c7a67dbfe820a62824c9f.pdfShiraz UniversityJournal of Accounting Advances2008-998817120250922Designing a Professional Identity Model for Accountants in Government OrganizationsDesigning a Professional Identity Model for Accountants in Government Organizations425461826210.22099/jaa.2025.52108.2480FAFaroughKarimiPhD student in Accounting, Faculty of Humanities, Bonab Branch, Islamic Azad University, Bonab Branch, Iran.AsgarPakmaramAssociate Professor, Department of Accounting, Faculty of Humanities, Bonab Branch, Islamic Azad University, Bonab Branch, Iran.AdelShahvalizadehAssistant Professor, Department of Accounting, Faculty of Humanities, Ardabil Branch, Islamic Azad University, Ardabil Branch, Iran.GhaderBabaeiAssistant Professor, Department of Accounting, Faculty of Humanities, Azarshahr Branch, Islamic Azad University, Azarshahr Branch, Iran0000-0003-2694-7326Journal Article20250105This study investigates public sector accountants’ professional identity using a mixed-methods approach with a sequential-exploratory design. The qualitative phase employed Grounded Theory to collect and analyze data, followed by quantitative validation. In 2023, 21 in-depth, semi-structured interviews were conducted with purposively sampled experts, including university faculty in accounting, economics, management, and related fields, and financial managers from municipalities in West Azerbaijan province, Iran, until theoretical saturation was reached. Qualitative data were analyzed using MAXQDA, identifying 142 components across six main categories to design a model, which informed quantitative hypotheses tested via Smart PLS software. Findings show that causal conditions shape public sector accountants’ professional identity, which influences identity strategies. Intervening and contextual conditions also affect these strategies, which, in turn, impact outcomes. The results confirm that professional identity drives strategic adaptations, enhancing accountability and public sector performance.This study investigates public sector accountants’ professional identity using a mixed-methods approach with a sequential-exploratory design. The qualitative phase employed Grounded Theory to collect and analyze data, followed by quantitative validation. In 2023, 21 in-depth, semi-structured interviews were conducted with purposively sampled experts, including university faculty in accounting, economics, management, and related fields, and financial managers from municipalities in West Azerbaijan province, Iran, until theoretical saturation was reached. Qualitative data were analyzed using MAXQDA, identifying 142 components across six main categories to design a model, which informed quantitative hypotheses tested via Smart PLS software. Findings show that causal conditions shape public sector accountants’ professional identity, which influences identity strategies. Intervening and contextual conditions also affect these strategies, which, in turn, impact outcomes. The results confirm that professional identity drives strategic adaptations, enhancing accountability and public sector performance.https://jaa.shirazu.ac.ir/article_8262_3804a619e1cfc1e158ec1272f29451a0.pdf