Researchers have recently focused on the effects of non-financial factors on auditors’ judgment. One of the important non-financial factors having a negative impact on auditors’ objectivity is transformational Client leadership. The main purpose of this research was to examine the effect of transformational Client leadership on objectivity in auditors’ judgment. The statistical population of this study included professional auditors working in trusted audit institutions of the Stock Exchange. The statistical sample in this study consisted of 163 independent auditors as members of trusted audit institutions of the Stock Exchange in 2017-2018. The data were collected via a questionnaire and then analyzed using AMOS software. The findings of this study reveal a significant and negative relationship between transformational Client leadership and objectivity in auditor’ s judgment and the impact of transformational Client leadership on auditor’ s objectivity is also partly mediated by Client Identification, using Structural Equation Modeling at 95% confidence level. Accordingly, transformational Client leadership has a positive effect on Client Identification, and Client Identification also positively influences auditor’ s Client acquiescence. Furthermore, the results of the research show that auditor tenure with Client, Client importance, and Client image have a positive impact on Client Identification. In addition, firm tenure with Client has a positive effect on the variable of auditor’ s Client acquiescence.

The present study aimed to Identification and validation of ethical principles and professional conduct of lawyers according to Clients. In this investigation, two methods of documentary and survey analysis have been used. The research community consists of: (a) Books, references, and written and electronic resources in the field of law and attorney, which were reviewed in order to achieve the ethics and ethical codes of conduct of the attorneys at law; b) The second group consists of Clients (those who have selected at least one time an attorney at the law) in Ardebil province. The sample society was 50 persons who were randomly selected from among the individuals referred to the courts in Ardebil, Meshkinshahr and Parsabad cities, which had a judicial case and attorney case. Data collectio tools were a form of taking notes and a researcher-made questionnaire. The reliability of the Cronbach's alpha formula was 0. 83. To analyze the data obtained from the texts, qualitative and cognitive analysis was used to analyze the data from the questionnaire. Descriptive statistics and inferential statistics including one sample t-test were used. The results of the investigation showed that the most important ethics of attorneys include: observance of the limits of powers in the court, not disturb in the court session, pursuit the prosecution, honesty, protection of the Clients' secrets, non-use of immoral ways, explicit declaration and clarity of the lawer' Honorarium

The present study aims at investigating the moderating effect of auditors’,professional Identification on the association between Clients’,transformational Client leadership and auditor objectivity. In doing so, a sample of 390 auditors affiliated with state and private audit companies randomly selected. The research adopts a descriptive-survey method with a standard questionnaire. PLS software is also employed to analyze the collected data. The results indicate that transformational Client leadership is negatively correlated with auditor objectivity. Moreover, auditors’,professional Identification moderates the negative relationship between Clients’,transformational leadership and auditor objectivity.

Purpose: The aim of this research is Identification of effective and impressionable factors and severity of them for public library Client needs in Fars Province in terms of uncertainty.Methodology: This study was conducted in two phases of qualitative and quantitative. In the first phase, public librariy Client needs in Fars province have been identified using field studies and in second phase firs questionnaire was designed and distributed based on the DEMATEL technique. Then to determine effective and impressionable factors on Client satissfactions, DEMATEL method was implemented based on gray numbers in terms of uncertainty. Statistical population of research includes public library Clients in Fars Province that sample of 150 was selected by the snowball method and questionnaires were distributed among them.Findings: Using grey DEMATEL technique, the Client needs were separated into two groups as effective and impressionable factors. Based on the results, three effective factors are: silence and physical condition of library, library facilities, Complaints and suggestions; and three impressionable factors are: performance and appropriate treatment of librarians, increasing the number and time of books, reading room equipment.Conclusions: Using proposed method in this study, we can identify and rank effective and impressionable public library Client needs in terms of uncertainty. The results can be useful for public library’s future decisions to satisfy Clients.

In this paper, an alternative approach in operational modal analysis is presented, utilizing image processing technique and transmissibility functions. Imaging sensors do not impose additional mass on the structure due to their non-contact nature, while transmissibility functions, independent of excitation type, can directly extract mode shapes. The innovation of this research lies in combining these two techniques to record dynamic responses and identify modal properties. To capture the temporal response history from video signals, the block-matching method with sub-pixel accuracy was employed. Validation was conducted by recording the response of the tip of a cantilevered steel beam subjected to impact excitation, using a high-speed camera and a laser vibrometer, simultaneously. The RMSE plots in the time domain and the PSD in the frequency domain indicate high accuracy of this method. Using this approach, the displacement time histories of various points on the structure were extracted from the video signals, and the modal properties, including natural frequencies, damping ratios, and mode shapes, were identified using the transmissibility matrix method. The results obtained from the proposed method were compared with the stochastic subspace Identification (SSI) method and analytical solutions. The findings reveal the accuracy of the modal Identification approach introduced in this article. The highest relative error in estimating the natural frequencies of the first and second modes, compared to the values from the laser method, are 0.19% and 0.13%, respectively, and in comparison to the analytical values, they are 0.34% and 1.5%, respectively.

Researchers have recently focused on the effects of non-financial factors on auditor’ s objectivity. One of the important non-financial factors affecting auditors’ objectivity is their biased attitudes. The main purpose of this study was to examine the effect of auditor’ s advocacy attitudes on their objectivity in initial judgment and consequent search strategies of audit. In this study, 164 independent auditors as members of the trusted audit institutions of the Stock Exchange were tested in 2018. The results of the present research at 95% confidence level indicated that auditor’ s advocacy attitudes had affected their initial judgment; therefore, auditors with higher advocacy attitudes could exhibit initial judgments of Client-favorable and auditors with lower advocacy attitudes could have initial judgments of Client-unfavorable. Auditor Identification with their Client also had a positive effect on auditor’ s Client acquiescence. In addition, the variables of auditor's experience and professional Identification could have a significantly negative effect on initial judgment (probability of non-disclosure of contingent liability), which could be considered in accordance with principle of conservatism. The results of the second model also showed that auditor’ s advocacy attitudes and initial judgment had a significant and positive effect on search strategy of audit evidence; that is, auditors could search evidence that was in line with auditor’ s advocacy attitudes and initial judgment of auditor. Furthermore, no significant relationship was observed between auditor Identification with their Client and consequent search strategies of auditors.

Identifying the constraining factors of production and yield gap is very important. Therefore; this research was performed to identify the production constraining factors of local rice cultivars. All management practices from nursery preparation to harvesting stages for 100 paddy fields of local rice cultivars were recorded through field studies, in Sari, from 2015-2016. In the CPA, the actual and calculated potential yield were 4495 and 5703 kg/ha, respectively and the gap was 1221 kg/ha. The yield gap caused by number of top-dressing variables was 324 kg/ha, equal to 27% of the total yield gap. The yield gap related to previous year of legumes cultivation was 218 kg ha-1, equal to 18% of the total yield variation. Among the 10 variables entered in the CPA model, the effects of top-dress fertilizer application and its application frequency and foliar application were remarkable, which could compensate a significant part of the yield gap (444 kg/ha, 37% of total) in the farmers’ fields by managing these variables. According to boundary line analysis (BLA) finding, actual yield mean on the basis of optimal limit related to 12 variables under study was 5369 kg/ha, with 881 kg/ha yield gap . Mean relative yield and relative yield gap for 12 variables (transplanting date, seedling age, number of seedlings per hill, planting density, nitrogen and phosphorous per hectare, nitrogen before transplanting, harvesting date, lodging problem, pest problem, diseases problem and weeds problem) were 83.64 and 16.35 kg/ha, respectively. Based on the finding, it can be stated that the model precision is appropriate and can be applied for both estimation of the quantity of yield gap and determining the portion of each restricting yield variables.

Some characteristics of Client management can shape auditors' mentality, attitudes, and behaviors through various mechanisms, and even challenge their judgment as one of the basic pillars of an independent audit. Therefore, one of the main objectives of the present study is to investigate the effect of charismatic Client management among the threats to auditor impartiality on auditor judgment and decision-making process. The other objective is to reflect on auditor's rank and organizational identity, as the factors neutralizing these threats, on auditor judgment. The trusted auditors of the Tehran Stock Exchange, including those involved in private institutions and Iran Auditing Organization, constitute the statistical population in this study, in which the data in 2020-2021 were collected using a questionnaire. The target sample consists of 170 independent auditors, and the research hypotheses were tested via the Smart PLS software. The study findings at 95% confidence interval demonstrated that charismatic Client management has a significant positive effect on Client Identification and auditor advocacy attitude. Moreover, Client Identification and auditor advocacy attitude have a significant negative impact on auditor objectivity. On the other hand, auditor's rank and organizational identity improve objective judgments. Accordingly, auditors can be affected by Client management even though they are not a member of their institution, but Client influence is less in higher-level responsibilities of the audit firm. Thus, the results of this study can be exploited by standard developers, the Iranian Association of Certified Public Accountants, as well as independent auditors and researchers.

The amount of audit effort and, consequently, audit fee of companies is affected by the type of Business strategy. A review of the business strategy and its relation to auditors' efforts in the context of Standard No. 11 of the Audit Supervisory Board refers to the need for auditors to have adequate knowledge of the business and industrial environment of the Client for the planning of the audit work. In this regard, the main objective of this research is to investigate the relationship between the type of business strategy of the Client and the audit fee of the companies. Following the researches of Mills and Snow (1978, 2003), in this research, indicators of capital intensity, renovation of property and equipment, overhead efficiency and financial leverage were used for determining the type of Client business strategy (aggressive strategy and defensive strategy). The statistical population of this research is the companies accepted in the Tehran Stock Exchange during the years 1387 to 1394 and the sample size is 680 observations (year-company). The results of the data analysis show that there is a positive (direct) correlation between the Client's aggressive strategy and the audit fee. These results also show that the aggressive strategy has a more positive correlation with audit fee compared to the defensive strategy.