درخت حوزه‌های تخصصی

Breakdown of reporting detected misstatements can cause serious problems because it reflects poor audit quality and can lead audit firm to failures. Due to the magnitude of the quality of auditors’ work, many studies have attempted to identify influencing factors on auditors’ intention to act ethically. This study ascertains how external auditors decide to report the detected misstatements in terms of their individual characteristics, ethical culture and team norms according to the theory of planned behavior. Data are collected using 257 survey questionnaires which are distributed among audit seniors. Statistical analyses indicate that ethical culture and team norm moderate the influence of individual factors on auditors’ intention of reporting misstatements. In fact, the association between locus of control, personality type and auditors’ work quality moderate by audit firm ethical culture and team norms.   

Purpose: The examination, investigating and relationship between costs, benefit and attachment to the environment by mediating behavioral attitudes among sports tourists. Method: The population of the study consisted of all sports spectators of 27th Fajr Open and Esteghlal vs. Tractor rematch from 15th Persian Gulf Pro League. According to Kukran formula sample size was equal to 722 persons. 920 questionnaires distributed among population that 722 questionnaires were analyzed. In order to collect data a self-made questionnaire was used which it's validity confirmed by 5 sports teachers of Razi and Tehran university and variables reliability was calculated by using Cronbach's alpha coefficient which was equal to 0.89. Data analysis done by using the descriptive and inferential statistics include Kolmogorov–Smirnov, Pearson correlation, path analysis of structural equations, Regression and also AMOS-21 and SPSS-22. The results showed that environmental communication should be formed within the right framework, encourage people to Environmentally Responsible Behavior through a bonus is not necessarily effective and doesn't encourage sports spectator. Results: Result showed that spectators display more cooperation through targeting for enjoyment and are sensitive toward any perceived cost in the implementation of Environmentally Responsible Behavior. The result also showed if cooperation with Environmental Management System doesn't take too much time and totally doesn't interfere with their enjoyment of watching match, they will support it automatically. The results also suggest the need to design efficient equipment to ensure ease of use and as a result reducing the perceived cost associated with Environmentally Responsible Behavior. Conclusions: Sports event owners can encourage spectators to do the Environmentally Responsible Behavior by connecting with them and also induce this fact to spectators that associate with the event can assist them to experience higher quality events in the future.