https://jopa.khatam.ac.ir/ Operational and Performance Research in Accounting and Auditing en daily 1 Mon, 22 Dec 2025 00:00:00 +0330 Mon, 22 Dec 2025 00:00:00 +0330 https://jopa.khatam.ac.ir/article_237890.html Received: 02.09.2020 Revised: 07.29.2020 Accepted: 09.02.2020 Purpose: Professional skepticism is a fundamental factor in maintaining and enhancing the quality of auditing. Consequently, various studies have examined the economic, social, and psychological factors influencing it. The present study extends the scope of these factors into the realm of neuroscience. Specifically, this study investigates the impact of neurological disorders, including auditory and visual disorders, on auditors’ professional skepticism. Additionally, it explores the effect of favorable working conditions—such as quality of compensation, opportunities for advancement, and a collaborative environment—on mitigating the negative impacts of these disorders.Methodology: To measure the mentioned disorders, a quasi-experimental tool called the Integrated Continuous Auditory and Visual Performance Test is employed. Professional skepticism is assessed using the Hart Professional Skepticism Scale (2010).Keyword: SkepticismAuditorsVisual disordersAuditory disordersWorking conditionsJEL classification: M41, M42 DOI: *Corresponding Author: Ameneh BazrafshanEmail: Bazrafshan@imamreza.ac.ir Results: Results indicate that auditory disorders do not significantly affect auditors’ professional skepticism; however, visual disorders inversely and significantly impact professional skepticism. Furthermore, working conditions significantly moderates the negative effects of visual disorders on professional skepticism.Conclusion: Visual disorders weaken professional skepticism. Additionally, favorable working conditions reduce the negative effects of visual disorders.Contribution: These findings are important for policymakers in finance and auditing firms, as they indicate that improving working conditions can help maintain the quality of auditing even in the presence of neurological disorders. https://jopa.khatam.ac.ir/article_237891.html Objective: Investors tend to allocate their resources to companies with the best performance in order to benefit from their returns. One of the factors that can significantly impact corporate performance is Enterprise Risk Management (ERM). This study examines the relationship between ERM and capital market reaction, and analyzes the moderating effect of institutional ownership on this relationshipMethod: To test the research hypotheses, financial data from 120 companies listed on the Tehran Stock Exchange over the period 2018 to 2022 were used. The study employed pooled multivariate regression, controlling for year and industry effects.Results: The results indicate that ERM acts as a control mechanism and has a positive relationship with capital market reaction. In other words, stronger ERM is associated with higher stock returns. However, the findings show that institutional investors have no moderating effect on the relationship between ERM and stock returns.Conclusions: This study contributes to the existing literature on ERM. Investors should consider ERM as an indicator of a company’s market performance. https://jopa.khatam.ac.ir/article_237892.html Objective: The objective of this study is to identify, classify, and prioritize the stakeholders of sustainability reporting and their diverse expectations within the Iranian banking system, in order to provide an effective framework for enhancing transparency, accountability, and sustainable performance in banks by clarifying the relative importance of these expectations.Method: The research adopts a mixed-methods approach. In the first phase, stakeholders involved in sustainability reporting within Iran's banking sector were identified through content analysis of international banks' sustainability reports and expert interviews. In the second phase, using a structured questionnaire and the application of the BWM technique, the stakeholders and their respective demands were prioritized.Results: The results indicate that among all stakeholders in sustainability reporting, the government and the Central Bank hold the highest priority, whereas the environment, universities, and educational institutions were ranked lowest in terms of importance. Stakeholder demands were identified as transparency, fairness, adherence to reporting standards, and the provision of services in accordance with Islamic principles. The relative and final importance weights for each demand were also determined.Conclusions: The findings of the study indicate that addressing the expectations of stakeholders—particularly the government and the central bank—is essential for improving performance, enhancing transparency and accountability, and achieving sustainability within the Iranian banking system. This, in turn, lays the foundation for the development of more effective policies and greater satisfaction among key stakeholders. https://jopa.khatam.ac.ir/article_237893.html The emergence of Industry 4.0, with technologies such as artificial intelligence, has brought significant changes to various industries, including accounting. These technologies play a key role in traditional businesses by automating processes and enhancing productivity and effectiveness. However, the readiness of organizations and individuals to adopt these innovations is a critical determinant of their success.This article examines the role of readiness for Industry 4.0 and the Technology Acceptance Model in accounting tasks. The present study employed a case study method with accounting and finance experts at Ofogh Kourosh Company, utilizing SMART PLS software for data analysis. The findings show that artificial intelligence and Industry 4.0 can enhance accounting operations. However, according to a Gartner survey (2023), 73% of accountants still do not use artificial intelligence, indicating opportunities in this area.This research contributes to understanding the impact of AI adoption in Iranian accounting and provides insights for policymakers, managers, and researchers to develop effective strategies for integrating this technology. Additionally, the findings can assist businesses in optimizing accounting operations and enable policymakers to create supportive frameworks. This study presents evidence of the benefits of AI in accounting in Iran and enhances the existing knowledge in this field. https://jopa.khatam.ac.ir/article_237894.html AbstractThe banking industry, as the beating heart of the economy, plays a crucial role in allocating financial resources and fostering economic growth. The main objective of this study is to investigate the impact of digital accounting systems on the quality of decision-making in the banking sector of Iran. This applied research utilizes quantitative methods, collecting data through questionnaires, with the reliability of the measurement instrument precisely evaluated using Cronbach's alpha coefficient and its validity thoroughly assessed. Structural Equation Modeling (PLS) software was employed for data analysis and hypothesis testing. The statistical population of this study consists of managers and employees of private banks in Tehran. From a purpose perspective, the research is applied, and from a methodological standpoint, it is descriptive-survey. The results indicate that data quality has a positive and significant effect on information quality and decision-making. Furthermore, information quality mediates the relationship between data quality and decision-making quality, and decision-making culture moderates this relationship. Additionally, the implementation of digital accounting systems significantly improves the accuracy and reliability of financial data, reduces human errors, strengthens internal controls, and facilitates the reporting process. These improvements directly enhance the quality of managerial decision-making and increase banks' ability to face economic challenges. The findings of this study can serve as practical guidance for banking managers and stakeholders to accelerate the digital transformation process and optimize financial and managerial structures.Keywords: Digital Accounting Systems, Decision-Making Quality, Data Quality, Information Quality, Decision-Making Culture. https://jopa.khatam.ac.ir/article_237895.html Objective: The present study aims to investigate the moderating role of ethical culture characteristics on the relationship between internal audit performance efficiency and internal control effectiveness. The statistical population of the study was the internal audit team of listed and over-the-counter companies in Shasta Group. Based on the Cochran formula, 96 people were selected as a sample and the questionnaire was distributed among them using simple random sampling.Method: The data collection tool in this study is a questionnaire with a five-choice Likert scale, whose reliability was confirmed through the Cronbach's alpha test and its validity through content validity and confirmatory factor analysis, and SMART-PLS software was used to analyze the data.Findings: The results of data analysis show that the relationship between the quality of internal controls and internal audit effectiveness is positive and significant, the relationship between auditor independence and internal control quality is positive and significant, and the relationship between management support and internal control quality is positive and significant. The findings also show that ethical culture moderates the relationship between the quality of internal controls and the effectiveness of internal auditing. Conclusion: In general, the results indicate the following points: strong internal controls provide an environment in which internal auditing can operate more effectively and achieve better results, the presence of independent auditors encourages management to continuously seek to improve its internal controls, because they know that any weaknesses or deficiencies will be reported by the auditors. All of these factors lead to improving the quality