Mental budgeting is one of the topics in the field of behavioral economics and emphasizes the psychological aspects of financial accounting. Mental budgeting can play an important role in personal financial management. The purpose of this study is to investigate the household mental budgeting behavior based on the Theory of planned behavior. This research is descriptive-survey based on the method of doing and in terms of target, is functional. The population of this study was households of Kurdistan province who were selected by convenience sampling. The research instrument used was a questionnaire. The content validity of the questionnaire was confirmed by a panel of experts. In order to evaluate the construct validity (including convergent and discriminant validity) and the reliability of the research instrument (composite reliability and average variance extracted) and to estimate the research measurement model from exploratory and confirmatory factor analysis through SPSS software version 26 and AMOS version 24 has been used. Structural equation modeling has been used to test the hypotheses. Exploratory factor analysis led to the discovery of five factors (attitude, subjective norms, perceived behavioral control, mental budgeting intention, and mental budgeting behavior) of the 21 components studied. Together, these five factors were able to explain 63% of the total variance. Confirmatory factor analysis confirmed the number of factors and factor loadings of variables. All five research hypotheses were confirmed. The degree to which mental budgeting intention are influenced by other variables in order of importance were: attitude, perceived behavioral control and subjective norms. In addition, demographic variables such as gender, age, education, marriage, employment, income and work experience are also considered as moderating variables in the results analysis. For example, the status of variables such as attitudes, subjective norms, and mental budgeting behavior varied among different ages. The result of this study showed that mental budgeting can lead to the development and strengthening of household financial behavior.

The desire to “ Whistle-Blowing" the independent auditor is a move by independent auditors to detect violations and report them to monitoring bodies. However, the lack of motivation and willingness to disclose the report of errors discovered by independent auditors and the lack of willingness to Whistle-Blowing among them, requires that in the present study to focus on the ethical decision-making process, so that auditors Be encouraged independently and try to be alert. This research is purposeful, applied and a combination of cross-sectional and correlational survey methods. The statistical population of the trusted auditing firms of Tehran Stock Exchange and the research sample includes 56 firms in 2020 that are selected based on availability. The research tool is a questionnaire and a scenario. The research hypotheses are tested using the least squares model. The results of the study show the extent to which auditors consider themselves to be the ethical representatives of the client. In other words, research evidence suggests that an individual's attitude toward Whistle-Blowing, ethical acceptance by others and oneself, one's perception of behavioral control, commitment to independence, and individual responsibility in reporting have a positive effect on the willingness to Whistle-Blowing independent auditors. But the consequences of reporting for the individual have a negative effect on the willingness to Whistle-Blowing by independent auditors. Also, organizational support, correlation, group, group norms, and ethical status. Relationship between individual auditors’ characteristics, (attitude, acceptance, ethics, individual perception of behavioral control, commitment to audit independence, individual responsibility. In reporting and the consequences of reporting to the individual) and the individual's willingness to Whistle-Blowing by independent auditors.