Behavioral Intention

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 purpose of this study is to summarize the results of existing studies that addressed the relationship between some effective variables in sporting events (with emphasis on quality component features). Method: The methodological design followed three steps data collection, data coding, and statistical analysis. The study examined two databases (ISI WoS and Scopus) and analyzed 71 relationships. The metafor software from the R package used for analysis. Also, the coefficient of correlation r as a metric to measure the effect size of the studied scope variables. Findings: These findings provide empirical support for several previous studies. In other words, the relatively large effect size on the relationship between each of the variables considered in this study obtained. In such a way that event quality with satisfaction, perceived value with behavioral intention, perceived value with satisfaction, event quality with behavioral intention, satisfaction with loyalty, and finally satisfaction with behavioral intention obtained effect sizes (0.52), (0.56), (0.59), (0.64), (0.61), (0.62), respectively. Conclusion: Considering the meta-analytic approach in this study, it can be noted that managers and officials of sports events in their future decisions can have a more comprehensive and deeper understanding of the relationship between the variables studied in this study; and implement their strategies accordingly.

The increasing progress of technology has affected all aspects of human life. One of the new technologies for which various applications have been created today is virtual reality technology. Virtual reality seeks to create a sense of reality in an unreal environment. The aim of this research is the effect of virtual reality technology on the creation of customers' attitudes and understanding of property and service providers in the real estate consultant department in Shiraz. The statistical population includes all real estate clients and those who refer to the real estate sector in Shiraz, and since the population is considered, it is unlimited; The number of statistical sample is 384 people. In this research, the standard questionnair of Players and Ponsin (2020) were used to collect research data. Structural equation modeling approach and PLS3 software were used for data analysis. The results showed that virtual reality technology has a significant effect on creating the attitude and understanding of customers towards the property and the service provider in the real estate consultant sector. The combination of virtual reality technology with augmented reality is one of the measures that can significantly improve the attractiveness and efficiency of using virtual reality in the field of real estate.

This study investigates Ghanaian students' adoption of Mobile Learning (ML) by extending the technology acceptance model with a subjective norm variable. Specifically, this study focuses on the moderating effect of gender using the Measurement Invariance of Composite Models for the analysis. The study used a purposive sampling technique to collect the data for the study from sec-ond-year diploma students at the University of Professional Studies in Accra. SmartPLS 3.3.3 was used to analyze the data from 330 respondents. The findings of the study suggest that perceived ease of use, perceived usefulness, and subjective norm have a significant influence on the behavior-al intention to adopt mobile learning for the complete data set. In addition, the results suggest that the impact of the subjective norm was not significant for female students but for male students. Also, the impact of perceived ease of use and perceived usefulness on behavioral intention were insignificant. Furthermore, the findings suggest that behavioral intention influences students' actual use of mobile devices to access learning materials. Finally, gender moderates the relationship be-tween subjective norms and behavioral intention. The findings demonstrate group heterogeneity, therefore, investigations on technology adoption must always incorporate group dynamics to un-derstand how different groups respond to its adoption. The findings of the study hold significance for both policy and research implications.

Background: The present research was conducted regarding the prediction of socio-cultural and individual restrictions on the amount of regular physical activity in female people during the outbreak of covid-19.Aims: The present study was conducted with the aim of predicting socio-cultural and individual constraints to regular physical activity in youth during the outbreak of covid-19.Materials and Methods: This research is descriptive correlational research. 371 females with an average age of 24.27±0.17 years, participated via a random method. Questionnaire based on Basnef model constructs and the International Physical Activity Questionnaire (IPAQ) were used to collect data. Data were analyzed using Chi-square, logistic regression, and linear regression tests.Results: The research findings indicate that there is a significant relationship between background variables and regular physical activity. Subjective norms, behavioral intention, and enabling factors (characteristics of sports facilities and equipment) were considered important predictors of regular physical activity among female people. Also, subjective norms and attitudes (participation motivation) affect the behavioral intention of doing physical activity in young people.Conclusion: Therefore, it is recommended that education officials in universities, anticipate the necessary infrastructure to provide sports halls, equipment, and suitable facilities in order to improve the level of physical activity in young people. Furthermore, families identify their sport activity interests and as much as possible support them financially and spiritually. Young people also should do weekly physical activities by forming friendly groups such as being members of student sports teams.