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New business practices and the globalization of markets force firms to take innovation as the fundamental pillar of their competitive strategy. Research and Development (R&D) plays a vital role in innovation. As technology advances and product life cycles become shorter, firms rely on R&D as a strategy to invigorate innovation. R&D project portfolio selection is a complex and challenging task. Despite the management's efforts to implement the best project portfolio selection practices, many projects continue to fail or miss their target. The problem is that selecting R&D projects requires a deep understanding of strategic vision and technical capabilities. However, many decision-makers lack technological insight or strategic vision. This article aims to provide a method to capitalize on the expertise of R&D professionals to assist managers in making informed and effective decisions. It also provides a framework for aligning the portfolio of R&D projects with the organizational vision and mission.

This article proposes a new strategic approach for R&D project portfolio selection using efficiency-uncertainty maps.

The proposed strategy plane helps decision-makers align R&D project portfolios with their strategies to combine a strategic view and numerical analysis in this research. The proposed strategy plane consists of four areas: Exploitation Zone, Challenge Zone, Desperation Zone and Discretion Zone. Mapping the project into this strategic plane would help decision-makers align their project portfolio according to the corporate perspectives.

The new approach combines the efficiency and uncertainty dimensions in portfolio selection into an integrated framework that: (i) provides a complete representation of the stochastic decision-making processes, (ii) models the endogenous uncertainty inherent in the project selection process and (iii) proposes a computationally practical and visually unique solution procedure for classifying desirable and undesirable R&D projects.

The purpose of this study is to provide a comprehensive conceptual internal whistleblowing model for accounting students and then test it empirically. To this end, by considering the mediating role of professional commitment (PC) and the moderating effect of the perceived moral intensity (PMI), the anticipatory socialization's impact on whistleblowing intentions has been investigated.

An ex-post quantitative research design has been adopted for this survey study. The statistical population of the study consisted of Iranian undergraduate accounting students close to graduation in 2020. The study utilized a self-administered survey of 211 accounting students from 8 public universities; besides, to examine the proposed hypotheses, it utilized the partial least squares structural equation modeling analysis.

The results of testing the hypotheses indicate that the constructs of anticipatory socialization (AS), PC and PMI have positive effects on whistleblowing intentions; besides, PC in the relationship between AS and whistleblowing intentions plays a complementary partial mediating role. In addition, PMI moderates the effect of PC on whistleblowing intentions, as well as the mediated effect of AS on whistleblowing intentions via PC.

The results of this study indicate the importance of considering trait syntheses of ethics education for undergraduate students, and the need to address and familiarize students with ethical principles, goals and missions of the accounting profession in society.

This study, by providing a moderated mediation conceptual model, examines the important functions that AS, PC and PMI might have created in the whistleblowing process, and also provides some empirical evidence in this area; As a result, it leads to the expansion of theoretical and empirical knowledge in this field.

The purpose of this study is to investigate the factors affecting the whistleblowing intentions (WBI) by Iranian accountants by integrating the fraud pentagon and the extended theory of planned behavior.

The population was made up of accountants from all of the 400 companies listed in the Tehran Stock Exchange and the authors used a quantitative survey-based method. Out of a total of 300 questionnaires administered, 171 valid responses were used for analysis. This research used the partial least squares structural equation modeling analysis using SmartPLS 3.3.3 to examine the proposed hypotheses and to analyze the research model.

The results indicated that the extended theory of planned behavior components (perceived behavioral control, perceived subjective norms (PSN), perceived moral obligation and attitudes toward whistleblowing) have positive effects on accountants’ internal WBI. The results of investigating the moderating effect of perceived moral intensity (PMI) on the relationship between components of the extended theory of planned behavior and WBI show that PMI moderates the effect of PSN on WBI.

This study develops the whistleblowing literature by bringing together the components of the fraud pentagon and the extended theory of planned behavior and providing an integrated model. This model, which incorporates many variables from previous research, seeks to provide a comprehensive model for whistleblowing with the expansion of the Brown et al. (2016) model.

This study investigates the relationship between medical tourism and city branding as the main purpose. To this end, two measurement scales (questionnaires) were designed and validated. The data obtained through the questionnaires was analyzed using descriptive statistics, exploratory and confirmatory factor analyses as well as structural equation modeling via SPSS and LISREL. The study was done in the city of Shiraz which is a famous tourist destination worldwide and has high capacities in medical tourism as well. Participants included scholars and managerial staff in the fields of medical tourism and city branding. The results confirmed that the four underlying factors of medical tourism include medical facilities and services, doctors and staff, tourism factors and costs. Furthermore, city branding was confirmed to be comprised of three underlying factors including place and facilities, opportunities, and residents and culture. Finally, according to the findings from Structural Equation Modelling (SEM) method of assessment branding in shiraz it was found that medical tourism affects directly on city branding.

This study aims to examine the effect of the structure of board of directors and company ownership on social responsibility disclosure of listed companies on the Tehran Stock Exchange.

The variables of the study included independent board of directors, institutional ownership, managerial ownership, family ownership and family-managerial ownership. The study population consisted of 125 listed companies on the Tehran Stock Exchange during the years 2009-2014. Content analysis used to measure social responsibility disclosure level and test hypothesis was performed using multiple regression analysis.

The results demonstrated that there was no significant relationship between any of the independent variables and the level of social responsibility disclosure. This study empirically shows managers, investors and other stakeholders that if business owners are made of different groups, namely, institutional ownership, managerial and family ownership, it will not affect the social responsibility disclosure in annual reports.

The outcomes of the current study may bridge the gap between social responsibility disclosure and ownership structure in a developing country like Iran.

One of the most emerging areas of audit knowledge is sustainable quality, which can comprehensively cover the development of audit reports inclusiveness for stakeholders. The purpose of this study is to present the sustainable audit quality (SAQ) framework based on the UK Financial Reporting Council.

The paper discusses the main concepts in both spreadsheets and process mining. Using a concrete data set as a running example, the different types of process mining are explained. Where spreadsheets work with numbers, process mining starts from event data with the aim to analyze processes.

The results of the study showed that the SAQ is more effective based on the two criteria of going concern and disclosure of key audit items. It was also determined that, based on total interpretive structural modeling, the two themes of debt covenants disclosure and assessment of firms’ leverage ratio have a higher priority for SAQ in the Tehran Stock Exchange.

This paper contributes to the discussion on the use of data mining for microarray databases and specifically for studying the present SAQ framework based on the UK Financial Reporting Council. An area that has not been paid attention to by prior research studies, and to the best of the authors’ knowledge, this study is the first research that attempts to provide the SAQ framework.

This study aims to use gray models to predict abnormal stock returns.

Data are collected from listed companies in the Tehran Stock Exchange during 2005-2015. The analyses portray three models, namely, the gray model, the nonlinear gray Bernoulli model and the Nash nonlinear gray Bernoulli model.

Results show that the Nash nonlinear gray Bernoulli model can predict abnormal stock returns that are defined by conditions other than gray models which predict increases, and then after checking regression models, the Bernoulli regression model is defined, which gives higher accuracy and fewer errors than the other two models.

The stock market is one of the most important markets, which is influenced by several factors. Thus, accurate and reliable techniques are necessary to help investors and consumers find detailed and exact ways to predict the stock market.

This study aims to investigate the impact of managerial narcissism and overconfidence on financial statements’ comparability. In other words, this paper seeks to answer the question of whether the personality characteristics of managers may affect the level of financial statements’ quality of commercial entities or not.

The research hypotheses are tested using a sample of 896 observations taken from the Tehran Stock Exchange and 245 observations from the Iraqi Stock Exchange during 2012 and 2018 using the multiple regression model based on the combined data technique.

The findings show that managerial narcissism is positively and significantly associated with Iran’s financial statement comparability. In contrast, Iraqi data articulate a negative association between these two variables. This paper finds that Chief Executive Officer overconfidence and financial statements’ comparability are negatively related in both countries. Following the market variation, the different findings suggest that institutional settings such as the general managerial style, adopting international accounting standards (now IFRS) leading to the extent of auditing market globally in Iraq and suffering from international sanctions in Iran, the governing business environment may play an allocative role in preparing financial statements.

The present research is the first research conducted in two emerging markets (Iran and Iraq) examining the relationship between managers’ narcissism and overconfidence and financial statements’ comparability. Therefore, the present research in this area can significantly contribute to the development of science and knowledge.

The purpose of the present paper is to examine the trade-off relationship between managerial ownership and corporate debts and whether this relationship is moderated by ownership structure and corporate tax rates, particularly in a transition and emerging market whose unique institutional characteristics considerably differ from those prevailing both in the West and East markets.

This research is semi-empirical in terms of method and practical in terms of purpose. The authors test their hypotheses by using simultaneous equations system methodology with two- and three-stages least squares regression (2SLS and 3SLS) and panel data technics on a sample of 952 listed companies on the Tehran Stock Exchange during 2011-2018.

The findings indicate that, contrary to the current line of research, there is no trade-off relationship between managerial ownership and debt concerning the reduction of agency costs. Likewise, the study finds no convincing evidence that either the controlling shareholder or the corporate tax rate could influence or moderate this interrelationship. The conjecture lies in the fact that the fundamental environmental variations between the Tehran Stock Exchange and the institutional assumptions underpinning the Western models have led to the formation of such unexpected results.

The implications drawn from this study are constrained by two primary limitations. First, the present study is conducted in an Iranian setting; therefore, the data used for the study only contain companies listed on the Tehran Stock Exchange. The utilization of listed companies on the Tehran Stock Exchange is likely to affect the generalizability of the study in an international context. Second, in this study, we were unable to extend the sample time period because of some major deficiencies in the Tehran Stock Exchange library and its supplementary software. The usage of an extended time period could have provided more generalizable results. However, extended time period, per se, may impair the validity of the results as well.

Because the fundamental institutional assumptions underpinning the Western and even East Asia capital structure models are not valid in the institutional environment of Iran, the findings of this study could provide substantial implications for the understanding of agency costs and capital structure literature. These significant institutional and ownership differences are the factors affecting firms’ leverage and capital choice decisions. Indeed, this study has laid some groundwork upon which a more detailed evaluation of the Iranian firms’ capital structure could be based. In addition, the examination of such relations may provide the ground for sound decision-making by various interested users of financial and accounting information.

The purpose of this paper is to investigate the relationship between internal controls weakness and financial reporting quality and the effect of family ownership on the mentioned relationship in Iranian listed firms.

In this way, the authors included the number of 139 firms from 2013 to 2017, of which 28 were family firms. The hypotheses are analyzed based on panel data and means comparison.

The results illustrated that weakness in internal controls has a significant negative relationship with financial reporting quality. In other words, internal controls weakness decreases the quality of financial reporting quality. Moreover, the results showed that being familial does not affect the aforementioned relationship.

Consequently, there is no suitable criteria to distinguish family firms and there is a need to take them into serious consideration because very few studies have been conducted focusing on this issue in Iran, as it is considered an argumentative subject to be discussed in the Iranian market.