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.

In recent years, the change of auditor in companies listed on the TSE has become a common phenomenon, which can overshadow the professional power and independence of the auditor and have adverse consequences. The change of auditor can often have different reasons. The purpose of this study is to investigate the relationship between the characteristics of the customer industry and the change of auditor in companies listed on the TSE. This research is applied in terms of purpose and descriptive-correlation in terms of nature. In order to achieve the research objective, 178 companies were selected from the companies listed on the TSE during the years 2016 to 2021 by systematic elimination sampling method and a total of 1068 observations. Logistic regression method was used to test the research hypotheses. Findings show that there is a significant inverse relationship between the homogeneity of the customer industry and the change of auditor, There is also a direct and significant relationship between the complexity of accounting information and auditor competition with changes in the auditor, But no significant relationship was found between competition in the Client industry and the change of auditor.

Objective: Intense competition among audit firms will likely encourage auditors to find new Clients. An audit firm tries to reach a good reputation in the society. Higher reputation audit firms provide better audit quality service to their Clients to protect their reputation in society. They do not tend to audit a firm known for management abuses or providing misleading financial reports. Besides, an incorrect acceptance decision by the audit firm can lead to legal claims and impose excessive costs on the auditor, as well as the loss of reputation of the auditor and public trust in the profession and financial reporting of companies. Paying attention to the good reputation of auditors and the Client firms and Clients’ financial position is likely to be an effective factor in the auditors' acceptance or rejection decision. Therefore, the purpose of this research is to investigate the effect of Client firms’ financial position, auditors’ and Client firms’ reputation on the rejection decision of Client firms by auditors. Method: The sample of this research contains 109 participants, including Iranian audit partners, managers and senior audit supervisors. In order to test the hypotheses, a quasi-experimental method is used. This study has a 2x2x2 mixed design. Two independent variables, including “reputation” and “financial position” of the Client firm, are between-subjects variables, and the third independent variable is “auditors’ reputation”, a within-subjects variable. All the participants in the experiment were divided into four groups. Subjects in these groups receive different levels for the financial position of the Client firm and auditors’ and Client firms’ reputations (profitable and unprofitable, reputable and disreputable) and provide us with their acceptance or rejection decision. In each scenario, the audit firm is asked to suppose that it would be considered for the role of a large auditor with a high reputation or a small auditor with a low reputation. Each participant assesses his tendency to accept the Client's firm. Hypotheses are examined using multivariate analysis of variance (ANOVA). Results: The results show that auditors’ and Client firms’ reputations and the Client firms’ financial position significantly affect the auditor's acceptance decision. In addition, changes in the reputation of Client firms do not affect the willingness of auditors with higher reputations to accept that Client. As the Client firms' financial position improves, more reputable auditors' willingness to accept Clients’ offers increases. Conclusion: To manage the reputation risk, large audit firms should prevent accepting Client firms with a high risk. Besides, more reputable auditors usually have large Client firms, making them considerable income. Therefore, they might more easily reject Client firms who are not qualified for them. Also, audit firms with a higher reputation are usually under the supervision of the government, shareholders and the public, making them more cautious in accepting new Clients and avoiding Clients who damage their reputation. In addition, the Client firm's reputation is considered a factor affecting the auditor's acceptance decision. Auditors would not accept notorious Clients as they know this would lead to reputational damage and threaten their independence.Due to the effect of the Client’s financial position and profitability on the auditor's decision, we conclude that auditors perceive that a firm in financial distress or goes bankrupt may not be able to pay the auditors' fees and provide them with the necessary facilities, and for this reason, they refuse to accept it. Therefore, one of the factors considered in the acceptance decision would be the audit fee, which can be realized from the last annual financial statements. If the Client does not have the ability to pay the fee, the audit firm should reject that Client.This study makes the following contributions. First, despite doing research at the international level about the factors affecting the rejection decision of Client firms, to the best of our knowledge, this is the first study that examines the factors separately and interactively in an experimental design. Second, This research provides interesting evidence about the impacts of the Client firms’ and auditor’s reputation, which may not be easily measured in archival research. Therefore, the findings of this study contribute to auditors’ Judgment and decision-making (JDM) quality literature. In order to reduce the risk of legal claims, it is recommended that audit firms pay attention to the point that the financial information and the reputation of the Client firm are closely related, and they should consider factors such as the company's disclosure quality, financial position and performance, cash flows, and corporate governance characteristics.

In today's competitive world, applying new techniques to business development has a great impact. The restaurant industry is no exception. Therefore, in this research, using new methods of knowledge discovery and data mining, customer data of chain restaurant is investigated. The purpose of this study was to explore customer behavior patterns using data mining methods. In this study, one million and five hundred thousand customer records were reviewed in five branches of a chain restaurant and two stages of clustering modeling using RFM method and then classification modeling were performed on the data and the behavior rules chain restaurant customers were extracted. The results of this study have helped to identify the loyal and profitable customers of the chain restaurant which has led to the improvement of the profitability of the chain restaurant. One of the innovations of this research has been the communication between clustering and classification results.

Introduction: One of the measurement indices for effectiveness and development such as in health and treatment sections is Client satisfaction with governmental organizations services. In order to promote this plan, Client tribute plan has been implemented.Objective: This study is done to evaluate the implementation method of Client tribute plan in Rasht teaching hospitals in 2004 Materials and Methods: The research was performed in a cross-sectional descriptive method. Target population of the study consisted of Rasht six teaching hospitals. Measurement instrument used for the study was a check-list so that its validity and reliability has been approved by the quality promotion of Iranian Health and Medical Education Ministry. It was based on three methods of observation, use of documentations and registered data, and interview. In this research all activities related to 10 Clients programs were studiedResults: Mean scores related to the education of staff in the study hospitals were 45.3%. They were as follows: 60% in the area of clarification and documentation of providing services for the Clients, 68.3% in the area of giving information regarding the method of providing services for people 100% in the field of preparation of ethical charter of  the organization in connection with people, 93.3% concerning the prediction for appropriate space and facilities, 73.4% in the area of improvement and amendment of ways for providing services to people, 76.6% survay program from Clients, 60% in the area of supervision and inspection, 53.3% concerning the appreciation and encouragement for successful managers and staff and 55% in connection with how to behave with people. The mean total scores from the "Clients tribute plan" in Rasht teaching hospitals were 68.34%. Of these, Dr. Heshmat hospital had the highest score by 83.49% and Alzahra madernity hospital had the lowest score by 52.66%. Conclusion: Implementation of Clients tribute plan in Rasht teaching hospital was associated with relative success. Also, we will witness the increasing success of this plan by stablishing change and development program in managerial systems as one of the important necessities as well as by changing the punishment and encouragement criteria of managers and staff from the traditional method so that the views of Clients can be taken into consideration in this regard.

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.