درخت حوزه‌های تخصصی

Given the significance of auditor quality and its impact on the quality and reliability of financial statements, studies on auditor quality are essential. One factor that affects audit quality apart from auditor selection and changes is the internal control system. This study examines the relationship between managerial stock ownership, internal control weaknesses, auditor rotation, and audit quality in the context of Iranian listed companies. A sample of 810 observations was selected using a screening method. The study covers the period from 2016 to 2021. Multiple regression analysis was employed as the statistical method for hypothesis testing. The findings reveal that when managers posses a relatively low (high) level of managerial stock ownership, an increase in internal control weaknesses leads to the selection of lower (higher) quality auditors. Furthermore, the results demonstrate that under conditions where managers hold a relatively low (high) proportion of company shares, an increase in internal control weaknesses results in a decrease (increase) in auditor rotation. These findings shed light on the importance of managerial stock ownership between internal control weaknesses, auditor rotation, and audit quality. The study contributes to the existing literature on corporate governance, internal control systems, and audit practices, providing valuable insights for regulators, auditors, and managers in an emerging business environment.

Purpose: This research aims to design and explain the process model of content marketing with the approach of strengthening the customers' purchase intention in the field of Keshavarzi bank services.Method: This research is applied in terms of purpose, exploratory in terms of approach, and mixed (qualitative-quantitative) in terms of data analysis. In the qualitative phase, a group of experts was considered as the statistical population including senior managers of the Keshavarzi Bank, university professors in the field of marketing, and marketing consultants familiar with the banking industry. In this phase, using a targeted non-probability sampling method, 11 experts were selected and interviewed in depth. In the quantitative phase, the customers of the Keshavarzi bank in Ahvaz were considered as the population, and out of them, 400 people were selected as a statistical sample based on the available random sampling method. The main tool of data collection in the qualitative phase was in-depth and unstructured interviews with experts. In the quantitative phase, a closed and researcher-made questionnaire consisting of 42 items was used as the main tool for data collection. In the qualitative phase, the data from the questionnaire was analyzed based on the grounded theory method (open, central, and selective coding). Content validity and reliability were obtained with Cronbach's alpha coefficient of 0.7. In the quantitative phase, SPSS and LISREL software were used to perform descriptive and inferential analyses.Findings: The findings showed that the content marketing process model included 14 categories  including causal factors (emphasis on ethics in the design of advertising message; emphasis of advertising message on competitive advantages; persuasive power of advertising message; the power of advertising message to create needs in the customer), contextual and environmental factors (adjustment of the message with the culture of the society; the general inclination of the society to use social media), the main category (attracting the customer's attention to the content of the promotional message and the services of the Keshavarzi bank), Intervening factors (use of specialized media to spread advertising messages; following the example of world-class banks in digital content production), strategic factors (stimulating customers to pass the promotional message by word of mouth; systematic and viral dissemination of the promotional message through digital social media), the consequences (increasing the intention to purchase the services of the Keshavarzi bank; strengthening the brand of the Keshavarzi bank; increasing loyalty to the Keshavarzi bank).Conclusion: The results of the research led to the design of a content marketing process model with the approach of strengthening the purchase intention of customers in the field of Keshavarzi bank services (based on the structure of the paradigm model). The hypothesized relationships of the model were tested and verified in a large community.

Purpose – The purpose of this paper is to optimize Cost & time in the three echelon supply chain (SC) network. This paper developed a linear programing (LP) model to consider economic data. Design/methodology/approach – The overall objective of the present study is to use high-quality raw materials, at the same time in post COVID 19 pandemic and the highest profitability is achieved. The model in the problem is solved using two metaheuristic algorithms, namely, Cuckoo and Genetic. Optimization of supply chain performance indicators in minimization of cost and time and maximization of sustainability indexes of the system. Findings – The differences found between the genetic algorithms (GAs) and the LP approaches can be explained by handling the constraints and their various logics. To deal with ambiguity in the reverse logistics network, a fuzzy approach has been applied. To solve the problem in large dimensions, meta-heuristic algorithms of Cuckoo and Genetic were employed by applying MATLAB software. In order to compare two optimization algorithms, a series of sample problems have been generated then the results of two algorithms were compared and superiority of each of them was discussed.