مطالب

Objectives: This study aims to examine the moderating role of time budget pressure in the relationship between professional commitment and underreporting of audit time. Methodology/Design/Approach: The research employs a descriptive-correlational design and is classified as a cross-sectional survey. Data were collected via a questionnaire. The statistical population comprises all employed auditors, with a sample size of 243 individuals. Hypotheses were tested using regression analysis with SPSS software version 22. Findings: The results reveal a significant negative relationship between professional commitment and underreporting of audit time. Additionally, time budget pressure moderates this relationship, influencing the extent to which professional commitment affects underreporting. Innovation: This study contributes to the auditing literature by highlighting the interactive effect of time budget pressure on the link between auditors’ professional commitment and their reporting behavior. The findings provide practical insights for audit firms seeking to manage audit quality and ethical practices under budget constraints.

Objective: This study aims to compare the effectiveness of Intensive Short-Term Dynamic Psychotherapy (ISTDP) and Acceptance and Commitment Therapy (ACT) enriched with compassion in altering dysfunctional communication beliefs among women seeking divorce. Methods: Statistical population of this study consisted of all women seeking divorce in District 4 of Tehran city in the year 2021, who were selected from counseling centers supervised by the Organization of Psychology and Welfare through convenience sampling. Next, Eidelson and Epstein’s (1982) Communication Beliefs Questionnaires were distributed for completion, and 45 individuals who scored high on these scales were selected as the sample and randomly placed into two experimental groups and one control group (each group consisting of 15 individuals). For data analysis, descriptive statistical methods (frequency indices, mean, and standard deviation) and inferential statistics (multivariate repeated measures analysis of variance) using SPSS-24 were employed. Findings: Results indicated no significant difference between the ISTDP and ACT enriched with compassion in altering dysfunctional communication beliefs. Both groups showed improvement compared to the control group, but no significant difference was noted between the two in terms of effectiveness. Conclusion: Both ISTDP and ACT enriched with compassion are effective in reducing dysfunctional communication beliefs among women seeking divorce, with no significant difference in effectiveness between the two. This suggests that both therapeutic approaches can be beneficial in this context. Future research should consider broader and more diverse samples, longer follow-up periods, and comparisons to active control groups to further understand the sustained impact and efficacy of these therapies.

Objective: The present study aimed to examine the role of socio-cultural factors (cultural values of marriage and perceived social support) in the criteria for partner selection among students of Shiraz city. Methods: This research employed a descriptive and correlational design. The statistical population consisted of all students of Islamic Azad University, Shiraz branch, who were studying in the year 2022. A sample of 377 individuals (235 females and 142 males) was selected using a multi-stage cluster sampling method. The participants were assessed using the Marriage Cultural Values Questionnaire (Delkhomoush, 2013), the Multidimensional Perceived Social Support Scale (Zimet et al., 1988), and the Partner Selection Criteria Questionnaire (Schwartz & Hassebrook, 2012). After collection, the questionnaires were edited using SPSS software, and 26 items were analyzed at both descriptive and inferential levels. Findings: The analysis of the findings using multiple regression in a simultaneous method revealed that intellectual self-construal, emotional self-construal, hierarchical cultural values, and perceived social support significantly and positively influenced the partner selection criteria of the participants. Additionally, the results from the stepwise multiple regression analysis indicated that among the socio-cultural factors, intellectual self-construal had the most substantial role in partner selection criteria. Conclusion: Therefore, in the modern era, with the development of individuals' socio-economic status, partner selection criteria have become more individualistic and oriented towards personal love and affection.

Objective: The purpose of this study was to determine the structural model of risky behaviors based on attention, memory, and inhibition systems with the mediating role of emotion regulation in female drug users. Methods: This research was descriptive-correlational and employed structural equation modeling. The study population consisted of all drug users (marijuana) in Isfahan who visited addiction treatment centers during 2023. The sample included 200 female drug users (marijuana) selected through convenience sampling based on inclusion and exclusion criteria. Data were collected using the Attention and Memory Improvement Software, Wechsler's Clinical Memory Test, the Behavioral Inhibition and Activation Scales (Carver & White, 1994), the Cognitive Emotion Regulation Questionnaire (Garnefski & Kraaij, 2006), and the Risk-Taking Behavior Questionnaire (Lejuez, 2002). In this study, descriptive statistics such as mean and standard deviation were used to organize, summarize, and describe the characteristics of the participants and research variables. In the inferential statistics section, structural equation modeling and Pearson correlation methods were employed for data analysis using SPSS.22 and AMOS.22 software. Findings: Fit indices 0.599=PCFI, 0.611=PNFI, 2.88=CMIN/DF, 0.072=RMSEA, 0.913=IFI, 0.920=CFI, and 0.909=GFI indicated a good fit of the proposed model with the data. Hence, the proposed model is suitably fitted. Conclusion: Thus, it can be concluded that the structural model of risky behaviors based on the attention system with the mediating role of emotion regulation fits well for drug-using individuals.