فصلنامه رویکردهای پژوهشی نوین در مدیریت و حسابداری
پیاپی 31 (تابستان 1399)

At least false declaration of one customer in net income is considered as an indication of the low audit quality of an audit firm. When the audit quality problems occur in an audit firm, the financial crisis and investment opportunities reinforce these problems. The purpose of this study is to present a model based on financial crisis, investment opportunity and its impact on audit quality. The participants of this study are the companies accepted in the Tehran Stock Exchange. The research sample has been selected by 55 companies during 1960-2012. Data collection methods are library and field. Data analysis was done by multi-variable regression model in the study through Eviews software. The results of the research hypothesis test showed that the financial crisis has a negative and significant impact on the quality of the audit. There is also a negative and significant impact between investment opportunity and audit quality.

The purpose of financial reporting is to provide investors with information on future cash flows and to explain the roles of company management accounting. The purpose of this study was to investigate the role of financial analysts in explaining the role of management accounting. In this study, the relationship between financial accounting on the dimensions of management accounting (net present value, opportunity cost, economic added value and cost management) has been investigated. The participants are composed of companies admitted to the Tehran Stock Exchange. The data gathering tool was a questionnaire that was distributed among 80 individuals. The Cronbach's alpha coefficient was used to confirm content validity and reliability. To analyze the data, regression analysis was performed by SPSS software. Findings indicate that there is a significant relationship between financial accounting with management accounting dimensions (net current value variables, opportunity cost, economic value added and cost management) that the financial accounting and net present value have the highest significant level and the relationship between financial accounting and economic value added has the least significant level.

Judicial accounting can play a special role as a unique indicator for discovering facts and discovering fraud in order to clarify the facts. The purpose of this study was to investigate the relationship between judicial accounting and economic health (money laundering). For the purpose of this study, the applied study is descriptive-survey method. For this purpose, the statistical society includes 100 judges involved in financial affairs in legal courts. Using Morgan sampling method, 80 people were considered as sample size. SPSS22 software was used to investigate the purpose of the research and analyze the data. The results of hypothesis testing and data analysis indicate that there is a meaningful and direct relation between economic health (money laundering) variables, decreasing disruption of investment process and increasing the economic base with judicial accounting.

The purpose of this study was to investigate the effect of the type of compensation for audit services on audit costs (studied by companies listed on the Tehran Stock Exchange). The present study was applied in terms of purpose, descriptive and correlational in terms of method. The statistical population included companies that offered their shares on the Tehran Stock Exchange from 2009 to 2016. The statistical sample includes companies listed on the Tehran Stock Exchange. Based on the criteria for entering the research, the number of companies issuing initial public offering shares during the mentioned period was selected by the available method to 102 companies. Audit fees were adjusted from the notes accompanying the financial statements and from the General and Administrative Expenditures of Companies. The results of the study with Eviews10 software showed that the total variables of audit service compensation, the number of members of the audit committee, the number of experts of the audit committee and the independence of the members of the audit committee were able to predict audit costs. So that with the increase in the total compensation of the audit committee, the level of audit costs decreased. Also, the total compensation of the audit committee's services had the greatest impact on audit costs, followed by the variables of the number of members of the audit committee, the number of experts of the audit committee and the independence of the members of the audit committee.

Green human resource management refers to all activities in the field of development, implementation, and ongoing maintenance of the system is intended to alert employees of an organization refer to the environment and environmental factors. This study aimed to assess the impact of human resource strategies in the creation and development of green human resource management. The present study objective as applied research and in terms of methods, among survey research - analysis and temporally is a cross-sectional study. The statistical population of this study includes all employees of sepah bank in Shiraz that according to surveys is 500 people. The sampling method was stratified randomly. A survey method was used to collect information and research data. The data collection tool was a structured questionnaire on green human resources management and human resources strategy questionnaire. Hypotheses using structural equation modelling and analysis using SMART PLS software were analysed. Hypothesis test results showed that among the aspects of human resource strategies, The reward strategy with a coefficient of 0.51 has the greatest impact on green human resources management and the performance management strategy with a coefficient of 0.28 has the least impact on green human resource management. Considering the confirmation of all the hypotheses in this study, the conceptual model of research is an appropriate model for creating and developing green human resource management.

Learning as a vital actor for companies to create value for sustainable competitive advantage in today's complex and changing environment. Therefore, the present research was carried out to investigate the relationship between strategic HR management and organizational learning based on the role of knowledge management intermediary. The present research is applied from the perspective of the target. From the perspective of the method of data collection, the research method is descriptive correlation type. The statistical population of the study was employees of Shahr Bank Branch in Fars province. Sampling method was randomized and sample size was determined based on Cochran formula 217 people. A questionnaire was used to collect the information and measure the variables of the research. Data was analyzed using Lisrel software (SPSS 22). The inferential findings of the research showed that all variables are normal based on the Kolmogorov-Smirnov test and the researcher can use parametric statistics to analyse the data. Also, the results of path analysis showed that KM has the highest relationship with organizational learning variable.

By utilizing their technological innovation capabilities, companies can increase the desirability of performance and the ability to commercialize. The purpose of this research is to investigate the effect of innovation in technology and market management on the performance of international trade in small and medium enterprises in Tehran province. The purpose of the study is to investigate the applied type of study. The data required for analysis using the standard questionnaire (derived from Silva et al. (2017)) have been collected. Validity and reliability of the questionnaire before distribution were confirmed by content validity method and Cronbach's alpha coefficient, respectively. The statistical population of the study consists of all managers of export companies and quality control managers of small and medium enterprises in Tehran. The statistical sample of the study was selected purposefully by 10 small exporting companies and 10 average exporting companies in Tehran. On average, there are 6 managers in each small company and 12 managers in each company, so a sample of 180 managers was considered. In order to analyze the results, firstly based on confirmatory factor analysis, the status of the variables of the research has been studied. Then, using the structural equation model, the hypotheses of the research were tested by Smart-PLS software. The results showed that all the research hypotheses were confirmed. To create value, exporters need to develop common solutions with importers. In general, it can be said that the creation of value in terms of innovation technology in the market requires importers to achieve it.

Organizations are social systems that human resources are the most important factor for their effectiveness and efficient. Organizations fail without effort and obligation of their work. Employees' satisfaction of their jobs and their commitment to their organization are considered as major determinants of organizational effectiveness. According to the importance of the subject, this study aimed to investigate the relationship between job satisfaction and organizational commitment in health care laboratory workers in 1398. The type of study is applied in terms of nature and descriptive method, which has been investigated by using field studies. The statistical population of the health workers of Zahedan city is the number of 150 people selected as sample society. The instruments were measuring 15 (OCQ) Modai, Porter, and Steers job satisfaction Questionnaire (JDI). Analysis of research findings in the Statistical inference section of multiple regression test and correlation coefficient test was used for research hypotheses. The results of data analysis show that there is a significant relationship between job satisfaction and its dimensions and organizational commitment.