نشریه چشم انداز حسابداری و مدیریت
سال چهارم شماره 43 (تابستان 1400)

The purpose of this study was to present a model of the effect of brand love, packaging and price on the intention of customers to repurchase from the sportswear industry. This research was descriptive-correlational in terms of applied purpose and in terms of data collection. The statistical population included professional athletes in Kermanshah ‌‌ (N = 200). Due to the limited size of the population, the integer sampling method was used for the statistical sample ‌‌ (n = 200). Data collection tools, researcher-made questionnaire of personal characteristics, brand love, ‌ (Carol and Ahoya, 2006), packaging (Kashgar et al., 2015), price (Oh, 2014) and repurchase intention, (Park et al. , 2008) that its face and content validity was confirmed by 10 sports management experts. Its reliability was calculated using Cronbach's alpha coefficient of 0.87. Data analysis was performed using SPSS and Amos software. The results showed that love of brand, packaging and price have a positive and significant effect on the intention to repurchase. Therefore, sportswear companies should pay special attention to the love of the brand, packaging and price of their products and create a feeling of pleasure and satisfaction in customers when using their products, and based on that, strengthen the emotional connection and interest between customers and products. , So that customers have a sense of commitment and loyalty to their favorite brands and eventually become the intention to repurchase customers and gain more market share than other brands.

Auditing is considered as an effective solution to limit the powers of managers in contractual relations. The financial statements provide much of the information needed by the company's investors and creditors. Based on such a level of trust in the financial statements, the role of the auditors is also vital and the CEO has achieved a reputation, trying to maintain his reputation. After being appointed to this position, managers do not move solely in the interests of shareholders because they do not anticipate a long tenure. Rather, they use the short time they are in this position to achieve their benefits, so the purpose of this study is to investigate whether the tenure of the CEO and the audit of the company affects the quality of the audit or not? The statistical population of companies listed on the Tehran Stock Exchange between 1394 to 1398 and using the information of 100 companies and multivariate linear regression method, the hypothesis was tested. It has an audit.

The aim of this study was to investigate the effect of oil prices and fluctuations on the return on assets of companies listed in the chemical and refining industry of the Tehran Stock Exchange to collect data related to research in companies listed on the stock exchange. The method of the present study was applied in terms of purpose and regression analysis in terms of method. The statistical population of this study includes companies listed on the Tehran Stock Exchange and systematic screening or elimination method was used to select the sample. In this way, first, all the companies that could participate in the sampling were selected and then, among them, the companies that were not eligible were eliminated, and finally, the companies that remained were selected for the test. The research period was considered between 2012 and 2018. In this study, the data required to test the research hypotheses were extracted from the annual financial statements of companies (Codal site) and the website of the Stock Exchange Organization. In this way, first using quantitative methods including tools in descriptive statistics, such as mean, standard deviation of the data used was analyzed and to test the hypotheses of this study and determine the relationship between independent and dependent variables, econometric models and hypotheses were used. The corresponding panel multivariate regression method was examined. The results of examining the hypotheses showed that oil price fluctuations affect the return on assets of chemical companies that are members of the Tehran Stock Exchange. Oil sanctions affect the relationship between oil price fluctuations and the return on assets of chemical companies that are members of the Tehran Stock Exchange.

One of the factors that can create added value in companies is auditing. Auditing can eliminate the destructive effects of separation of ownership from management by reducing information asymmetry and agency conflict between users and providers of financial statements. Therefore, the purpose of this study is to investigate the quality of auditing in terms of value creation. To achieve this goal, companies listed on the Tehran Stock Exchange for the period 1394 to 1398 have been considered as a statistical population. It shows that the more the auditor considers the share of companies in an industry, the more added value it creates in the company being audited.

The recent evolution of banking system, profoundly marked by globalization, has increased the need of a prudential supervision in order to maintain stability and confidence in the financial system. the framework for both internal control system in credit institutions and their internal audit function needed to be revised taking into account all the requirements settled by the Basle Committee on Banking supervision. Therefore, banks' internal control system had to be built on essential elements in order to ensure that the bank will comply with laws and regulations, will achieve long-term profitability, will maintain reliable financial and managerial reporting and will decrease the risk of unexpected losses or damage to the bank's reputation. In addition, the internal audit function, to assure its finality the most effective cooperation between the supervisor, the internal auditor and the external auditor had to be organised among certain principles.

The purpose of this study was to investigate the relationship between accounting information technology and equity costs in Tehran Stock Exchange companies. The statistical population of the study consisted of petrochemical companies listed on the Tehran Stock Exchange and the sampling method was screening. The number of selected companies was 23 petrochemical companies listed on the Tehran Stock Exchange. The data were collected through the stock exchange site during the years 1390-1391. Data analysis was performed by two methods of descriptive and inferential statistics. In the inferential part, the hypotheses were analyzed using panel data and multiple linear regression. The results of the hypotheses showed that there is a negative and significant relationship between information technology and the amount of investment and investment in information technology of industry and companies with the cost of equity, in other words, with the increase of investment in Information technology reduces the cost of equity. Therefore, with dramatic changes in technology in various fields that require good investment in information technology of industries and companies and their up-to-date maintenance can reduce the cost of equity.

Adverse childhood experiences can have long-term effects on uncertainty or hesitation in decision-making in adulthood. Therefore, the main purpose of this study is to investigate war exposure in childhood and its impact on financial risk-taking in adulthood. A standard questionnaire was used to collect data. For this purpose, using Cochran's formula, 384 questionnaires were distributed electronically in Khorasan, Khuzestan, Hormozgan, Sistan-Baluchestan and Isfahan provinces, and finally 263 completed questionnaires were received. The normality of the data was confirmed using the Kolmogorov-Smirnov test.Pearson correlation coefficient and regression were used to test the research hypotheses. The results showed that there is an inverse and significant relationship between age and financial risk. It was found that there is a significant negative relationship between education and financial risk. The results also indicate that there is a significant negative relationship between gender and financial risk. Therefore, the research hypothesis that between exposure to war in childhood and financial risk in adulthood is confirmed. According to this result, it can be said that those who were exposed to the imposed war during childhood and adolescence, its adverse experiences can cast doubt on their financial decisions for years and have a negative impact on it.

The aim of this study was to investigate the effect of workplace spirituality on improving the job performance of employees of the Petrochemical Industries Development Management Company. Spirituality with the indicators of meaningful and purposeful work, altruism, honesty and self-sacrifice and sanctifying life as a previous variable and improving job performance as a criterion variable is considered. Based on the descriptive correlational research method, it was determined in the statistical population (N = 220) using Morgan sampling table (n = 140). Also, for collecting data, three questionnaires of individual spirituality, organizational spirituality and job performance improvement with reliability coefficients of 0.736, 0.769 and 0.843, respectively, according to Cronbach's alpha were used. The collected data were analyzed using SPSS software and simple linear regression test and other tools in the field of descriptive and inferential statistics. According to the research findings, organizational spirituality with a coefficient of Beta = 0.789 has a positive and significant effect on job performance. Also, a positive regression number (R = 0.789) means that there is a direct relationship between spirituality (independent variable) and job performance (dependent variable). The results showed that spirituality has a positive and significant effect on improving job performance in the petrochemical industry development management company.

The aim of this study the efficiency of the Board of Directors on the company's long-term success of the company is listed on the Tehran Stock Exchange. The study of the correlation and research methodology, quasi-experimental and post-event in the field of research proving the accounting is done with real information. Data needed for the study of documents related to the faces financial firms in Tehran Stock Exchange during the 92 to 96 years were collected. In analyzing the data, the multivariate linear regression models were used to analyze the data, econometric software Eviews version 9 is used. The results showed a significant relationship between the performance board and the company's long-term success.