مصطفی عبدی

One of the most fundamental presumptions of management audit shows that change in costs is in fir correlation with increase and decrease in activity level. However, this assumption is discussed with considering the cost stickiness by Anderson et al. it means that the amount of increase in costs with the increase in activity level is more than reduction in costs per same amount of reduction in activity level. On the other hand, audit could increase the reliability of information available for the users and with the increase in audit quality; quality of information is also enhanced. The main purpose of this study is to investigate the effect of audit quality on cost stickiness in manufacturing companies listed in Tehran Stock Exchange. Statistical population of this study consists of companies listed in Tehran Stock Exchange from 2007 to 2014. To measure the correlation of research variables, Pearson correlation test is used and finally, to test research hypotheses, generalized ordinary least-squares regression is used. The results obtained from testing hypotheses how that size of audit and audit tenure (more than 3 years) could affect cost stickiness positively and significantly. However, the expertise of auditor in the industry and importance of a company for a audit institution could have no effect on cost stickiness.

The currect study was conducted with the aim of designing and presenting a model of measurement for cultural development in the field of citizens&rsquo innovation and cultual products. The study wasconductedwith objectives in which, indicators and components presented in UNESCO 2000 and Abdi et al. (2015) model of measurement for cultural development were presented to 34 people in the form of a questionnaire in order to test and confirm them. The population for the study consist of all graduate and Ph.D. candiates (in their second or higher years of academic study) in Islamic Azad Univeristy, Science and Reseacrh Branch in Tehran and the Isfahan Branch. Participants were selected by the application of Cochran formula. In order to analyze the data, factor analysis was performed using Lisrel software. Finally, according to the data obtained and after the removal of several primary indicators, the finalmodel of measurement for cultural development was presented for the field of cultural innovation in the form of six main aspects: books, translations, newpapers and magaznines, artistics products, handicrafts and entertainment, and cultural services/activities/products.