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PurposeThe purpose of this paper is to examine the relationships between cultural values (as defined by Hofstede) and accounting values (as described by Gray) in Iran.Design/methodology/approachThe appropriate data for a period of ten years (1993‐2002) were compiled from economical magazines, the Iran Statistical Yearbook, financial statements, and auditors’ reports of the firms listed in Tehran Stock Exchange. LISREL was used to analyze the data.FindingsThe results of this research show the relationships among cultural and accounting values in Iran and found support for more than one‐half of Gray's hypotheses. Numerous issues, such as the abnormal evolution of accounting in Iran, the impact of unstable economics, inappropriate use of accounting methods and procedures which are common among developing countries, the impact of governmental ownership, and the lack of well developed capital market tradition may be some determining factors as to why several of Gray's hypotheses were not supported through this research.Originality/valueThis paper analyzes the effect of Iran's cultural changes on accounting practice and encourages research that examines all dimensions of accounting in Iran and other developing countries.

This study investigates the level of Narcissism among 185 Iranian auditors groups and narcissism has been used to describe people behavior in people groups. The present study uses a questionnaire to measure Narcissism and to examine the hypotheses of the paper analysis of variance and T-test are used. The results of testing hypotheses show that the level of narcissism was significantly different in auditors groups in private sector. However, in public sector, the difference between narcissistic personality in auditors' groups is not significant. Results of the study also indicated that, in private sector, narcissistic personality in young generation of auditors was higher than audit old generation. These results confirm previous studies on narcissism indicating that narcissistic behavior was high among young generation. We suggest the Iranian association of certified public accountants (IACPA) to review the ethical training needs for auditors. In addition, audit firms can provide a system to increase interaction among old generations of auditors with young generation of auditors.