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Auditing is gradually becoming an essential link in financial reporting, because it helps to ensure the integrity of capital markets and to protect investors, creditors, government organizations, etc. Therefore, audit decisions examine financial statements. A company is an independent unit. Despite audit and supervisory reports, financial scandals are increasing and weaken the confidence of investors, so a quality audit is needed. The aim of this research is to investigate the effect of the auditor's relationship with the company and the quality of the audit with the moderating role of corporate governance in companies listed on the Tehran Stock Exchange. The research conducted in terms of the type of goal is a part of applied research and the research method is cause and effect in terms of nature and content. The research was carried out in the framework of deductive-inductive arguments and panel analysis was used to analyze the hypotheses. To collect information, the data of 115 companies admitted to the Tehran Stock Exchange in the period from 2013 to 2019 have been used. The results of this research show that the period of cooperation of the financial manager, return on assets, book value to market value, financial leverage, liquidity and company size have a significant effect on the quality of audit information in companies admitted to the Tehran Stock Exchange.

In order to explain the ambiguous relationship between entrepreneurship and innovation, the present study has used the entrepreneurship motivation index and to investigate the possibility of improving Iran's innovation outputs by focusing on the factors affecting the motivation index. A systematic model is presented. the system model data were extracted from international entrepreneurship and innovation reports and then causal relationships between variables were simulated using Vensim DSS software and in the period 2008-2040. After ensuring the performance of the model based on validation tests, policies to improve innovation output indicators for Iran were reviewed. The results showed that, contrary to studies that emphasized that corruption as a lubricant of the wheel of the economy, is a good driver to increase opportunity entrepreneurship through the effects of bribery, the relationship between corruption and the ratio of entrepreneurship with opportunistic motivation to necessity motivation, inverse and two-way. Thus, anti-corruption policies such as political stability have a significant effect on improving the entrepreneurial motivation index and innovation outputs. This research illustrated that competition reduces corruption when implementing supportive policies such as business freedom. This is because opportunistic entrepreneurs are reducing government officials rent-seeking by intensifying local competition. Thus, opportunistic rather than necessity entrepreneurship provides the conditions for promoting competition, institutional change, and controlling corruption, and leads to the promotion of innovation.

One of the challenges that currently exists in the field of events management in the country is events policy making. The gap is gaining local culture development and economic benefits simultaneously. The purpose of this study is to explain and classify the experiences of visitors of Iranian food festivals. Taking these experiences into event planners and managers makes it more convenient to attract enthusiasts. The purpose of this study is to explain and classify the experiences of visitors in Iranian food festivals. In this regard, by focusing on the reasons of people participation in food festivals, main roots of desired experiences are discovered. After books and articles reviews, using a qualitative analysis of focus groups, a new classification was developed to explain the experiences of these participants. The qualitative exploratory study was conducted in this research.

This paper has studied the effect of trade openness on income inequality in Iran and its ten major trading partners during the period 1990-2006. Following Spilimbergo and Londono (1999), the paper has specified an econometric model to explore the effect of trade openness on income inequality through focusing on relative production endowments, which include capital, agricultural land and human resources, including uneducated, elementary-secondary and higher educated labor force. The specified model has been estimated by the panel data approach over 1990-2006. The empirical results reveal the fact that trade openness increases inequality in those countries which have a higher rate of uneducated labor.