This Study examines the impact of accounting conservatism on mitigate CREDITOR-shareholder CONFLICT over dividend policy in 266 listed firms of Tehran Stock Exchange (TSE) over a 10-year period from 2001 to 2011. Using correlation method and multiple linear regression technique, the results of this study show that accounting conservatism cannot mitigate as an effective contraction mechanism in CREDITOR-shareholder INTEREST CONFLICT over dividend policy. Research evidence show that there is a negative significant relation between INTEREST paid to CREDITORs and dividend paid to shareholders. Also, that there is a significant relation between dividend payout in last year, firm size and operating cash flow with dividends paid.

The term of “, CONFLICT of INTEREST (COI)”,refers to a situation in which a person or organization could compromise their judgment, decisions, and actions in the workplace in a biased way because of personal INTERESTs, financial or social factors, giving favor to family members, relatives, friends and acquaintances (1). This situation is contrary to the common INTEREST formed between parties through the execution of the joint agreement. A person who has a COI with an individual, organization or a group, has common INTERESTs with others. Exposure to COI is inevitable, but how to deal with it should be considered. Typically, COI occurs when working for a group or organization could involve working against another or might adversely affect a duty. . .

CONFLICTs of INTEREST have been at the heart of many recent economic crimes. The first step in the management of CONFLICT of INTEREST is to provide a clear and exact definition of the term. This study attempts to coalesce various definitions of the term utilizing scoping review methodology. The data collection tool was a reference to studies conducted based on the CONFLICT of INTEREST in the field of public administration. For data analysis, the qualitative indicators were identified in order to examine the conducted studies. The study identifies four main types of CONFLICT of INTEREST for public sector agents: financial INTEREST of a public sector agent, non-financial INTEREST of a public sector agent, financial INTEREST of relatives, and non-financial INTEREST of relatives. As long as the financial INTEREST of the government agent is the focal point, the analysis of other types of CONFLICT of INTEREST in legislation system, reforms, and structural observation is overlooked. If legislative system and structural reforms limit themselves to the financial INTEREST of the government agent, more than half of the CONFLICT of INTEREST cases of the government agent will be neglected. The management of CONFLICT of INTEREST will be on a right track once a comprehensive definition of the term is presented, a feature which forms the main concern of this paper.

In tri-lateral consumer credit agreements, Recognition legal liability of lender on breaches by supplier is based on two undeniable realities: 1-close relations of lender and supplier so that they seem to be a Joint venture. 2-Responding the requirements of distributive justice and supporting the consumers as the weaker party by imposing all losses incurred by consumers due to any breach of contracts by suppliers on lenders. Whereas in UK the CREDITOR is liable for all losses suffered by Consumer, in US, this liability is limited to the amount of credit not settled. In Iran’, s Legal system, Regardless of lack of protective legislation on consumer credit, considering the method of conclusion of tripartite credit agreements, recognition of liability of lenders encounter two main obstacles. Lack of effective relations between the lender and supplier in most credit agreements is the first. Intensive interpretation and replacing the criterion of the possibility of derivation of common INTEREST between supplier and CREDITOR can solve this problem. The Second obstacle is conferring the role of seller to the CREDITOR in almost all of the tripartite credit agreements, concluding the contract in the form of direct loan, resulted in the unification of the role of the supplier and the CREDITOR in one person. Since conferring the role of seller to CREDITORs is artificial and just in order to withhold gavel, passing over this artificial form and interpreting the real intent of the parties abate this obstacle.

CONFLICT of INTEREST is a real situation in which a person as a decision maker simultaneously has two positions, one in private and the other in the public. In public role he or she has to pay attention to the society`s best INTERESTs and follows his or her best ones as private role. CONFLICT of INTEREST is a common challenge of health system among both real and legal persons in all courses such as education, treatment, and researches.The most causes of CONFLICT of INTEREST are named as deferent goals, lack of resources, authorities malfunction, health marketing and etc.We aimed at discussing CONFLICT of INTEREST and its relation to law, its management, CONFLICT of INTEREST in pharmacy and pharmaceutical companies and also Iranian legal system viewpoint. In conclusion it seems that CONFLICT of INTEREST should be included in the law and the provisions to achieve the least CONFLICT of INTERESTs in health system should be revised.

When auditors intentionally or unintentionally approve financial statements in line with the views of their employers, the public INTEREST and the auditing profession are at serious risk. The purpose of this study was to examine the process by which auditors' INTERESTs will influence decision making. To achieve this goal, first in the qualitative part of the research, by studying the background of accounting research and interviewing experts through the fuzzy Delphi method, the effective components on CONFLICT of INTEREST were identified. In the second part of the study, using social-cognitive meta-theory and operational decision-making power in the stimulus-organism-response (S-O-R) paradigm, data obtained from 362 certified public accountants. Smart-PLS software and Structural equations have been implemented for data analysis and hypotheses testing. Cognitive processes, including expected positive outcomes, understanding the problems of consistent decision-making, and ethical judgment, play a mediating role between the CONFLICT of INTEREST and deviant decision-making, and through these intervening variables, CONFLICT of INTEREST can be monitored and reduced. The results show that professional ethics with the confirmation of all hypotheses are considered as the most effective component. It also showed that reducing the expected positive results, increasing the understanding of problems, and reducing the auditors' ethical judgment in the assigned tasks will lead to deviant decisions. By implementing the proposed algorithm, cognition processes can be directed towards consistent decision making.

CONFLICT of INTEREST refers to situations that are created by contrast and CONFLICT between individual or group obligations and benefits and put him in opposition to his responsibility. The health system, as the most important system in society, is always encounter with a challenge named CONFLICT of INTEREST because of complex financial and economic structure and also accessibility of society to services. CONFLICT of INTEREST in the health system is detectable in all of the management and services area and can provide corruption basis. Due to relation of health system with the most important asset of people, means health, confront with challenge like CONFLICT of INTEREST is really important. One of the most important actions to confront with CONFLICT of INTEREST is creating approaches based on transparency including the creation of electronic health record and creating regulatory frameworks. Also, confront with dual practice problem in the health system is one of the most important actions.

Public officials face complex motives, beliefs, and INTERESTs in performing the duties that could potentially distract them from performing their duties. A CONFLICT of INTEREST situation, even if it does not lead to a preference for personal gain, will undermine the efficiency of the public authority, which in turn undermines the legitimacy of the ruling apparatus. Therefore, prevention and control of CONFLICT of INTEREST are essential, while traditional criminal interventions can not control this situation. This research seeks to investigate the challenges of judicial criminal intervention in a situation of CONFLICT of INTEREST in order to provide a model for effective criminal intervention in this situation. The research method is qualitative. The data were obtained through in-depth interviews with judges of the Tehran and Mashhad Special Economic Complex and lawyers active in the field of economic crimes (18 cases) and analysis content of verdicts related to the CONFLICT of INTEREST situation. Findings of this study show that the criminal justice system in effective intervention in the CONFLICT of INTEREST situation with serious challenges and gaps such as lack of coherent criminal policy, lack of proper knowledge and education about this concept, legal gaps, biased reports, as well as lack of Appropriate tools and platforms such as trained officers, support for corruption reporters, lack of transparency and lack of accurate reporting to detect this situation is faced.