Introduction: Evaluation of hospital information system (HIS) is a complex endeavor, in which all human, technical and organizational aspects should be considered. This study aimed to develop indicators for HIS evaluation.Methods: Present qualitative study was carried out through a cross-sectional method in 2012 in Kerman province, using Delphi technique. Given the objectives of this study, three independent phases were performed including literature review, providing draft indicators for HIS evaluation and reaching consensus. Required data were obtained through interviews and designed forms. Twenty-three experts composed the study population in interview and reaching consensus phases. Validity and reliability were confirmed through content validity and test-retest method, respectively. Data were analyzed using descriptive statistics.Results: Final set of indicators for HIS evaluation consisted of ninety-one indicators under 8 main topics, i.e. technical quality, software quality, architecture and interface quality, vendor quality, after-sale services quality, workflow support quality, support department, outcome quality and HIS cost.Conclusion: Given the complexity of information system evaluation, all human, technical and organizational aspects have to be taken into account in any evaluation. Proposed indicators provide the possibility of comprehensive evaluation of HIS.

This study empirically investigates the impact of disclosure quality and audit seasonality on audit fees. Disclosure quality measured by disclosure scores maintained by each firm from Tehran security and stock exchange, seasonality measured by firm’ s fiscal year ends and audit fees measured by natural logarithm of fees paid by clients to auditors. The sample consists of 125 firms that accepted in Tehran stock exchange during 1388 – 1395. According to the requirements of the statistical section, the data of 120 companies in the 5-year period were analyzed. In this research, descriptive statistics including tables and charts, central tendencies, dispersion, distributions for describing the sample, and combined regression method were used to analyze the data related to the research aspects. The Excel software was used to extract the data and the Eviews software was used to perform statistical tests. And the Chow test was used to determine if the combined data is more efficient to estimate the desired function, and Fisher's statistic was used to examine the significance of the regression model. Also, t-Student statistic was used to examine the significance of the coefficients of the explanatory variables of regression model and Durbin-Watson test was used to investigate the non-self-correlation of model residuals. The results show that there is a significantly negative relation between disclosure quality and audit fees. Also the results show that this significant relation holds for busy season, not in off-season.

Information is the vital resource for each company that managers and shareholders use it for making their decisions. Tax avoidance is one of the most important decisions based on internal information and on the other hand, it has negative effect on the information disclosure to shareholders. In this study, the effect of internal information quality and disclosure quality on tax avoidance and risk of tax avoidance strategies of firms listed in the Tehran Stock Exchange is examined. To test this relations, the data of 967 year-company, include 169 companies during 1386-1392 are gathered. To analyze the data and hypothesis test, the multivariate linear regression and Pearson correlation coefficient are employed. The results show that high quality information allows firms to achieve more tax avoidance. And its positive effect is higher on the companies that are associated with greater uncertainty. High quality information does not reduce the risk of tax avoidance strategies while higher disclosure quality decrease tax avoidance.

Purpose: Investors seek private information in order to cover the risks of lack of transparency of information. The purpose of this paper is to examine the role of audit quality in adjusting the distribution of information and limiting the availability of latent information. Methods: The subject of the study was based on the regression model of the combined data. During the period of 2009 to 2018, the data of the companies accepted in the Tehran Stock Exchange were collected and used to test the research hypotheses. Results: The results of the research indicate confirmation of the first and fourth hypotheses of the research. In other words, the research results indicate that the quality of accounting information leads to a change in the pricing of information asymmetry, but audit quality does not change the price of information asymmetry. The third hypothesis of the research also suggests the ineffectiveness of audit quality on the fluctuation of the returns from private information. Also, the results of the fourth hypothesis indicate that, when changing the level of information quality of accounting information, the fluctuation in the return on private information is also changed so that with the change in the quality of accruals, the return on the investor also fluctuates and changes. Conclusions: According to the results of the research, it can be stated that even in the presence of high information asymmetry, information quality can be an effective measure to reduce the costs of information asymmetry. In other words, increasing the quality of information leads to more optimal pricing and lower cost of capital. Contribution: Changes in the value of information asymmetry lead to a recognition of the risks and opportunities associated with changes in the behavioral factors of the investors and the opportunity to improve performance, reduce risk or delay the negative outcomes of investment (due to weaknesses in the information quality).

Nowadays, there are many organizations searching for more effective way to compete in the fast growing markets. Internal services for these companies play an undeniable role in orienting the competition. The managers’ attentions have been drawn to the internal services that produce competitive advantages. One of these services is Information Technology which establishes a major quota of cost portfolio for the organizations. Due to those above mentioned facts, evaluating the performance of IT departments become a very considerable aspect for administrating the organizations. In this paper, at first we review three known models in service quality measurement, namely SERVQUAL, SERVPERF, and Nor med Quality. Among these models we choose SERVQUAL for measuring service quality of IT departments. In next step, we measure IT service quality of one of the Iranian public transportation companies using SERVQUAL. Based on a gap analysis, we offer recommendations to improve the IT service quality for the company. In this paper IT affects on SERVQUAL dimensions and new dimensions are presented using factorial analysis.