سعید نصیری

So far, readabilityof disclosure concepts and the behavioral features of investors have not been addressed appropriatedly in Iran despite their importance and there is not even a suitable tool to measure it in the country. Therefore, it seems necessary to conduct research in Iran to introduce the concept of disclosure readability, its measurement and the impact of business strategy on the readabilityof disclosure of financial statements. Therefore, the current paper evaluated the effect of the type of business strategy on the readability of financial statements of companies listed on the Tehran Stock Exchange. This is an applied causal (post-event) correlational paper. The statistical population of the study is all companies listed on the Tehran Stock Exchange. Using the systematic elimination sampling method, 129 companies were selected as the research sample and were surveyed in a period of 5 years from 2015 to 2019. EViews 9 and regression were used to test the research hypotheses. The results show that the type of business strategy affects the readability of financial statements of companies listed on the Tehran Stock Exchange.

Background: The category of ethics and practicing professional ethics is one of the serious and important topics in the field of accounting and auditing. As the level of bankruptcy increased, corporations and international institutions revised the rules and standards of professional conduct, and accounting institutions developed guidelines through professional conduct to enhance ethical conduct. Therefore, the purpose of this study is to investigate the effect of Galatea components on the ethical judgment of auditors. Method: The present study was applied and among descriptive-survey-correlational researches. The target population of this study was auditors who are members of the auditing organization and private sector auditing firms. Through random sampling, 250 people were selected as the sample, of which 192 people completed the questionnaires. The research tool was a standard questionnaire and the structural equation modeling method and PLS software were used to fit and test the research hypotheses. Results: The results of this study showed that the effect of Galatea on the content of the profession, knowledge of the insights and philosophies of the profession and behavioral virtues as three dimensions of ethical judgment of auditors has a positive and significant effect. Conclusion: In any profession, awareness of motivation is an important and fundamental issue, because motivation is a stimulus to perform actions. Job expectations as a motivating factor can play a significant role in individual performance. Regarding the impact of Galatea's effect on the auditor's ethical judgment, the type of expectation created in this area is crucial, because if negative expectations are reinforced, it can reduce the quality of the auditor's ethical performance. But if expectations are based on perceptions of the auditor's position and nature, the quality of the auditor's ethical judgment is enhanced.

Objective: <span class="fontstyle2">The present study aimed to examine whether the treatment of Internet Gaming Disorder (IGD) in adolescents via Attentional Bias Modification (ABM) improves their health-related quality of life. Method: <span class="fontstyle2">34 adolescents with IGD who were 12-17 years old were randomly assigned to experimental (n = 16) and control (n = 18) groups. The experimental group received ABM, while no interventions were delivered to the control group. Attentional bias, IGD severity, and health-related quality of life were assessed using Modified Stroop Task, Internet Gaming Disorder-20 (IGD-20), and KIDSCREEN-52 questionnaires, respectively. Data from pre-test, posttest, and two months follow-up measurements were analyzed using two-way mixed measures ANOVA and Fisher’s least significant difference (LSD) via SPSS software. Results: <span class="fontstyle2">ABM successfully reduced attentional bias and IGD severity and improved health-related quality of life in adolescents of the experimental group (p < 0.05). These significant changes were observed at post-test and two months follow-up. Meanwhile, no significant change occurred in the control group (p > 0.05). Conclusion: <span class="fontstyle2">It could be concluded that ABM not only reduces the severity of IGD in adolescents, but also improves their health-related quality of life, although further research is required for the understanding of its mechanisms of effects.