List of Articles Ali Khozein

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  1 - The Role of Ethics in Implementation of Extensible Business Reporting Language (XBRL) by Companies Acquired in Tehran Stock Exchange
  Jamal  Mohammadi Ali  Khozain
  The new language of financial reporting in the new age is Extensible Business Reporting Language (XBRL). It is a powerful tool, efficiency and effectiveness of the financial reporting process makes it easy. And process data acquisition and transparency in the disclosure More

  The new language of financial reporting in the new age is Extensible Business Reporting Language (XBRL). It is a powerful tool, efficiency and effectiveness of the financial reporting process makes it easy. And process data acquisition and transparency in the disclosure improves. The present study examines the role of ethics in implementing the extensible business reporting language (XBRL) by listed companies in Tehran Stock Exchange.The method of the research is descriptive – correlation.The study Statistical Society is financial managers of listed companies in Tehran Stock Exchange and is a member of the Iranian Association of Certified Public Accountants, Among all subjects 120 participants were selected by simple random sampling .The data gathering tool was a questionnaire.In order to analyze the data, binomial test, t test, Wilcoxon test, one sample, and Kolmogrov-Smirnov test were used.The findings of the research show that ethics is effective in accelerating the implementation of the Extensible Business Reporting Language (XBRL) by listed companies in the Tehran Stock Exchange. The factors: environmental, organizational, corporate governance, and Technology are Influencing Financial Reporting in Implementing This Language.Since there is no legal requirement for implementation of the Extensible Business Reporting Language (XBRL) for listed companies in the Tehran Stock Exchange, ethics as the main factor can be effective in implementing this financial reporting language in order to clarify the information. Manuscript profile
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  2 - Effective Behavioural and Ethical Factors in Occupation and Decision Making of Financial Managers: An Empirical Application (Case study: Agriculture bank of Iran)
    Majid Ashrafi Jamadverdi   Gorganli Davaji Ali  Khozain
  Based on psychological theories, decision-making of managers are influenced by some inaccessible psychological and Behavorial factors that in order to make effective decisions, it needed to understand these factors. Unfortunately, in many cases, managers are not aware More

  Based on psychological theories, decision-making of managers are influenced by some inaccessible psychological and Behavorial factors that in order to make effective decisions, it needed to understand these factors. Unfortunately, in many cases, managers are not aware of this issue, and as a result of their lack of management of their feelings, they unconsciously make mistakes. One of the effective solvation is hellping of new science in accounting named behavorial finance .The present research is conducted in the field of individuals and explores various psychological and Behavorial factors that affected in decision making of financial managers in the banking system.This research is a step-by-step with a qualitative-quantitative approach, which is conducted in most of the questionnaires, so that using of Smart-Pls, with the help of AHP techniques, it will rank the effective psychological variables in selection of financial managers and decision making of them. The results indicate that inheritance, personality, acquisition and social factors influence people's decision making so that variables: having confidence, managing and controlling stress, person's responsibility and having mental abilities in finding innovative solutions, having emotional intelligence (EQ), are the psychological factors that effected in kind of decision making of financial manager. Manuscript profile
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  3 - The Role of Auditors' Social and Professional Responsibility Insurance on Audit Risk and Audit Quality Using the Delphi Approach and Structural Equations
    Ali  Khozain    
  20.1001.1.23833279.1399.10.39.10.2
  This research investigates the role of auditors' social and professional liability insurance on the risk of reputation and quality of audit using the Delphi approach. One way to eliminate risk is to transfer risk, and since auditors may face some risks for various reaso More

  This research investigates the role of auditors' social and professional liability insurance on the risk of reputation and quality of audit using the Delphi approach. One way to eliminate risk is to transfer risk, and since auditors may face some risks for various reasons, such as failures, professional liability insurance is at stake for them. This study was conducted using a Delphi approach based on 95 questionnaires completed by the auditors in 2018. Using by Structural Equations the results of the first hypothesis showed that independent auditors consider social and professional liability insurance to reduce the risk of their reputation and there is a negative and significant relationship between social insurance and professional liability insurance and the risk of auditors' reputation. The association with the second hypothesis of the results showed that social and professional liability insurance would reduce audit quality Manuscript profile
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  4 - Providing a model of accounting strategies based on environmental ethics
  mostafa Aghabeigi nasrollahabadi Mansoor Garkaz alireza matoufi Ali Khozein
  Environmental accounting has also become an important and significant issue in the field of sustainability in recent years in line with the changes in the behavior of companies with the environment. Human societies and accounting professions, without adhering to profess More

  Environmental accounting has also become an important and significant issue in the field of sustainability in recent years in line with the changes in the behavior of companies with the environment. Human societies and accounting professions, without adhering to professional ethics They will decline. The purpose of this study is to provide a model of accounting strategies with an emphasis on environmental ethics. The current research has been conducted using a mixed research method in two parts, qualitative and quantitative. The statistical population of the research in the qualitative part is university faculty members and in the quantitative part 194 are managers, experts and knowledgeable people in the field of environmental accounting. To analyze the qualitative data, the method of foundational data theory was used, and in the quantitative part, structural equations were used. The findings of the qualitative section showed that six main categories of senior management's commitment to strategy, uncertainty, social legitimacy, environmental monitoring and control, and accounting information system were identified as dimensions of the model. Finally, in the quantitative part of the results of the model, the effect coefficient of the change factors on the results showed the confirmation of the relationships, and from the results of the goodness of fit index, the value of the fit index was equal to 0.943, which shows the strong fit and desirability of the model. Manuscript profile