نیلوفر محمدی کلاره

The need for medicine and medical services is one of the basic needs in today's society. In order to meet these needs and provide the desired budget, companies are required to invest in research and development, which allocation and decision on these resources and budgets to achieve the desired goals are among the duties of managers and also Dealing with affiliates because of specific policies and perspectives can influence research and development decisions and managers' distrust. This was an applied descriptive correlational study. In order to achieve the goal of the research, 21 pharmaceutical companies were selected from the companies listed on the Tehran Stock Exchange from 2010 to 2018. Multivariate regression model was used to test the research hypotheses and generalized least squares method was used for fitting the regression model. The findings suggest that there was a positive and significant relationship between manager overconfidence and research and development spending. Related party transactions weaken the relationship between manager overconfidence and research and development spending. The findings of the present study showed that due to the fact that medicine and treatment play an important role in today's societies, the existence of overconfident managers leads to more budget allocation to research and development spending. The incentive to invest in research and development spending is reduced to such an extent through related party transactions that it can be effective in implementing these tasks.

The audit validates financial reports, and, in return, a sum will be paid to the audits as a fee. The basis for auditors' review and assessment of the ability to rely on financial statements is through internal control. The company's political relations can affect the quality of financial statements and affect the amount of audit fees as well as control environment. The purpose of this study is investigate the relationship between the internal control weakness and audit fees, with an emphasis on the political relations in companies listed in Tehran Stock Exchange. The natural logarithm of audit costs is used to measure audit fees. Auditors' reports are also used to measure internal control weaknesses. The data of 114 companies listed in Tehran Stock Exchange from 2012 to 2018 are collected to test the research hypotheses. To investigate the relationship between variables, multiple regression using panel data model is applied. Findings of the research show that there is a positive and significant relationship between the weakness of internal control and audit fees and the company's political relations undermine the relationship between the weakness of internal control and audit fees
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The ultimate value of an audit activity is to help consumers identify the quality of information received. The quality of audit that determines the performance of an audit is subject to a number of factors, Therefore, the purpose of this study is to identify and rank the factors affecting the quality of auditing from the perspective of consumers of these services. This research is an applied research and a survey based on the research method. Also, to achieve the purpose of the study, 29 variables related to audit quality were identified from the perspective of consumers of these services and divided into 3 components. The subjects of this study included credit managers based in Iranian banks. Finally, 123 credit managers of banks in the country were selected. SPSS software was also used for data analysis using factor analysis of research hypotheses. The results show that ethical values have the most influence and competence and competence have the least impact on audit quality from the viewpoint of consumers of these services.