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The main purpose of this article is to evaluate and identify the factors affecting the implementation of modern government accounting based on the law approved in 1994 in the country. According to this law, public accounting in the public sector of Iran must be implemented according to the principles of accrual accounting. The present article deals with the pathology of the implementation of new government accounting laws and identifies the most important factors affecting the implementation of accrual accounting and strategies to improve it. The statistical population of the study is the managers and employees of the Tehran Tax Affairs Organization. The research method is based on Mirzaei triangular pathology model with Delphi technique. The data collection tool is the Delphi technique and the questionnaire has been developed by the researcher. For this purpose, using the theoretical literature and research background, the questionnaire in Three stages were distributed among the experts and in the last stage, according to Kendall coefficient, the final decision was made regarding the questionnaire items. Research data were analyzed using SPS and LISREL statistical software. Structural equation model, path analysis and confirmatory factor analysis were used to analyze the data. The results show that information technology infrastructure and job commitment have the greatest impact and on the other hand the factors of accepting staff changes and cultural factors have the least impact on the implementation of the new government accountant. The system has provided.

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The issue of ethics and their impact on the performance of individuals over the last few years has been highly regarded by companies especially in the domain of financial reporting. The aim of this study is to investigate the effect of social identity, ethical values and ethical ideology  on the quality of financial statements. In this study, we used standard questionnaires to accumulating data. The statistical population consists of accountants, financial managers and auditors in 2020. Also using Barclay et al. (1995), the number of 30 items was calculated as the minimum sample volume, which was finally answered by 150 questionnaires. In order to analyze the data, used SEM structural equation modeling and smart PLS software. The findings show that social identity has no effect on the quality of financial statements. However, the results of the tests of other hypotheses show that the positive effect of ethical values and idealism is the negative effect of relativism on the quality of financial statements.

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 The purpose of this study was to investigate the effect of management Ethics behavior on the relationship between accounting concepts and legibility in financial reporting in companies listed on the Tehran Stock Exchange. In this study, six indicators (including; financial reporting quality, social responsibility disclosure, corporate governance, audit quality, accounting conservatism and earnings management) have been used to examine the accounting concepts of the company. For this purpose, six hypotheses were developed to analyze this issue and data related to 140 member companies of the stock exchange for the period between 2007 and 2018 were analyzed. The research regression model was investigated and tested using panel data method with fixed effects approach. The results showed that Ethics management behavior affects the role of financial reporting quality, corporate governance, audit quality and earnings management on financial reporting readability, but on the role of corporate social responsibility and accounting conservatism on readability. Financial reporting has no effect. The results of this study confirm that the behaviors based on Ethics of managers by increasing transparency and more responsible supervision increase the level of transparency and enhance the positive impact of accounting concepts on readability in financial reporting and Provides a clearer reporting environment for users of accounting and financial information.
 

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The purpose of this research is the impact of knowledge-oriented leadership on the innovation of the audit process and business model, the atmosphere and innovative behavior of auditors and their mutual effects on the commercialization of audit institutions. The statistical population in this study includes working certified accountants and professional managers working in audit institutions that are members of the Certified Public Accountants Society of Iran. The sample size of 300 people was determined, selected and studied. To measure knowledge-oriented leadership, the questionnaire of Donat and Sanchez de Pablo (2015) was used, and to measure the innovation variable, the standard questionnaire of Pang, Wang, Li and Duan (2019) was used, and to measure commercialization (customer-oriented, market-oriented) and process-oriented from Broberg, Yeoman, Skag and Theodorson (2018) commercialization questionnaire was used. In checking the validity and reliability of the research tool, with confirmatory factor analysis, the general structure of the research questionnaires was subjected to content and confirmation construct validity. Cronbach's alpha and composite reliability have also been used to measure reliability. The results of the first to fourth hypothesis indicate that knowledge-oriented leadership has a positive and significant effect on the innovation of the audit process, the innovation of the business model, the innovative atmosphere, and the auditor's innovative work behavior. And the results from the fifth to eighth hypothesis also indicate that the innovation of the auditors' audit process, the innovation of the auditors' business model, the auditors' innovative atmosphere, and the auditor's innovative work behavior have an effect on the commercialization of audit institutions.