Purpose The growth and development of positive psychology approaches in the areas of human resource management has created a successful conceptual basis in the psychology of business and jobs and has led to a tendency to apply knowledge and skills to job expectations in line with job expectations. That profession will grow, and this can also lead to the development of ethical practices. The purpose of this paper is the effect of self-fulfilling prophecy on developing auditors' ethical values. Design/methodology/approach The target population of this study was auditors of auditing organizations and private sector audit firms that were selected through random sampling and evaluated over a period of 6 months. The research instrument was standard questionnaires, and partial least squares analysis was used to test and test the research hypotheses. Findings The results of this study show that the effect of self-fulfilling prophecy on ethical virtue and ethical conscientiousness as two dimensions of auditors' ethical values has a positive and significant effect. Originality/value This study explains how to clearly convey the social expectations of an auditor about value-based approaches in the audit profession, and it examines the role of these expectations in the professional performance of auditors. In fact, beliefs and expectations play a decisive role in improving auditors' level of value based on professional behavior, such as professional skepticism and objectivity, and this research can help increase the level of knowledge about this profession.

Protecting the interests of shareholders is considered one of the main pillars of any capital market, which, while increasing the level of financial transparency, prevents the loss of their interests to those in power in companies. Consistency of laws and regulations on the one hand and the effectiveness of the corporate governance system in supervising the financial and legal operations of the company is considered important factor in respecting contracts and supporting the investments of minority and majority shareholders of companies, which makes investors confident in protecting their investments. Governance structural keywords in the corporate governance system can lead to Investor Protection by arranging effective board oversight mechanisms and motivating investors to have confidence in the structures of capital market companies. The purpose of this study is to interpret Investor Protection under the existence of a Governance Civilization based on interpretive prioritization analysis.

The intensification of changes in industrial and commercial environment in recent decades has challenged many traditional strategy approaches for the creation of organizational capabilities. Today, organizational capabilities play undeniable role in the development of organizational programs and their success. The aim of this study is to investigate the relationship between the central capabilities with the success of the organization in Golestan province. In this study, three subscales of the organization capabilities including strategic capabilities, structure capabilities, and knowledge capabilities as the independent variable and in order to measure organizational success, four subscales speed, flexibility, integrity and innovation were used. Result of hypothesis testing indicated that there is a positive and significant relationship between three central capabilities of organization including strategic capabilities (0.143), structural capabilities (0.110) and knowledge capabilities (0.231) with organizational success. Keywords: strategic capabilities, organizational structure, knowledge capabilities of the organization, organizational success. JEL Classification: D8, L22, M21, M31

Purpose As one of the dominant features in developing countries, gender inequality has driven individual development and the promotion of skills, behavioral and social competencies largely based on the male gender. The audit profession is considered one of the jobs where gender inequality exists, especially in developing countries. This has made educational programs more inclined toward enhancing masculine abilities, followed by less well-regarded feminine functions in the field. This study aims to present a triple-strength model of female auditors empowerment in Iran. Design/methodology/approach This is a goal-oriented, descriptive-applied developmental research and a mix of data types. In the qualitative section, the three-dimensional empowerment proposition of women working in the field of internal auditing (IA) were identified based on the Dacum model approach participated by 15 research experts, using cross-sectional and Delphi analyses. A total interpretive structural model analysis was performed with the participation of 20 women as internal auditors of companies listed on the Tehran Stock Exchange (TSE). Findings The purpose of this analysis was to prioritize the spectrum of the most influential indices of empowerment of female auditors in educational planning to the least effective ones in the form of the research model and to examine the relationships between them based on matrix comparisons. According to the results, 17 indices reached theoretical adequacy during the 2 rounds of Delphi analysis out of the initial 19 indices in the cross-mix analysis. Originality/value The results of the interpretive/structural analysis indicated that educational planning was selected to balance the other roles of women as internal auditors, and the most influential Dacum proposition was to enhance the capabilities of women in IA in listed companies in TSE.

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