The main purpose of this study is to investigate the relationship between corporate stakeholder management and audit fees. In addition, the impact of management compensation and audit quality has been tested on this relationship. This article uses regression analysis to test its hypotheses to a sample of 1, 626 firms-year observations in the Tehran Stock Exchange (TSE) during 2011-2020. Results show a negative association between stakeholder management and audit fees. It can be concluded that effective stakeholder management reduces client risks. This finding is also consistent with agency theory that predicts agency problems lead to higher audit fees and vice versa. We also find that more management compensation and higher audit quality strengthen the negative association between stakeholder management and audit fees. Therefore, these variables can be considered important mechanisms to strengthen more effective stakeholder management. This study is the first study that empirically examines the association between stakeholder management and audit fees. Moreover, the moderating impact of management compensation and audit quality has been tested on the association between stakeholder management and audit fees. Finally, we use an interdisciplinary approach and use management literature to contribute to audit fee literature.

Business environment at now provides basis for application and integration stakeholder theory with agency theory in managerial and financial strategies. In this regard, balance creation between the interests of all stakeholders is important. The purpose of this study is to evaluate the impact of stakeholder management on dividends and firm value in consistent with the analysis of agency theory and stakeholder theory. To determine stakeholder management, cash flows paid to each of the stakeholders are used as the basis. For this purpose, a sample of 220 companies listed in the TSE is selected from 2010 to the 2015. Data has been examined using regression analysis. Research evidence shows a significant positive relationship between stakeholder management and dividends, also negative relationship between stakeholders management and market value of the firm. These results suggest that stakeholder management is also done in the interests of shareholders.

Corporate governance is aligning interests between managers and shareholders and reducing information asymmetry. Accordingly, four principles including fairness, transparency, accountability, and responsibility are representing corporate governance based on shareholder and protecting shareholder interests. Recently and based on Islamic research, the aim of corporate governance is respecting the rights of all stakeholders and taking care of maintaining equilibrium between shareholders and other stakeholders. According to the fact that Iranian banks operate on the basis of Islamic law, the level of establishment of corporate governance based on shareholders or stakeholders was considered in this paper. We use the questionnaire method and ANOVA test for analyzing the level of establishment of corporate governance based on shareholders or stakeholders in state banks, private banks and financial and credit institutions in Iran. The questionnaire in this paper was designed by studying the literature and the criteria and sub-criteria for model development in accordance with the Organization for Economic Cooperation and Development (OECD). The results show that private banks are in a better situation than state and financial and credit institutions in corporate governance. In other words, private banks implement corporate governance at stakeholder level while state banks and financial and credit institutions are at the shareholder level.

Background and purpose: This study aims to examine the challenges within the management structures of public hospitals, particularly how these challenges impede the achievement of executive goals. If the consequences of these challenges are not adequately addressed, they may result in significant issues in the management of medical and hospital services. These issues could have a detrimental impact on various stakeholders, including patients, hospital staff, and administrators. Therefore, this research identifies the key administrative challenges faced by public hospitals from the perspective of multiple stakeholders and proposes potential solutions to improve hospital management and service delivery. Materials and methods: This mixed-method study (quantitative and qualitative) involved two primary groups: healthcare providers and hospital managers/senior professionals, including 14 senior staff from a public hospital. In the qualitative phase, semi-structured interviews were conducted to identify the challenges in public hospitals. In the quantitative phase, a questionnaire was developed based on the qualitative findings and the opinions of 363 experts. Exploratory factor analysis was performed using SPSS and AMOS software (version 24). Results: According to stakeholders, the challenges in managing public hospitals were identified across four key categories: financial, procedural and decision-making, human resources, and infrastructure. The results of the data analysis revealed that procedural and decision-making challenges had a coefficient of 0.89 with a significance level of 7.881; financial challenges had a coefficient of 0.79 with a significance level of 6.994; human resource challenges had a coefficient of 0.75 with a significance level of 6.641; and infrastructure challenges had a coefficient of 0.43 with a significance level of 3.807. Conclusion: The study results indicate that procedural and decision-making challenges in public hospitals are key factors significantly affecting the achievement of hospital operational goals and have a broad influence on other critical aspects of public hospital services, including patient satisfaction and service efficiency. Additionally, financial constraints, human resource limitations, and infrastructure challenges diminish hospitals' capacity to effectively meet patients' needs and organizational goals in both quantitative and qualitative terms, posing serious barriers to healthcare quality and accessibility.

The implementation of Value Added Tax scheme in Iran has been considered as a fundamental shift in the country’s tax system. This shift has changed government, tax payers and other stakeholders demand and expectation, and therefore, tax organization management would face new affairs.For initiation process of the new system, laying a sound ground works for social and economic factors are the most crucial part of any projects for management of the system. Mismanagement and deviation from initial goals may lead to the complete failure of performance of the whole system, therefore to make use of a proper managerial model capable of stakeholder’s point of views would be very essential.Meanwhile, this research has tried to design an appropriate model based on stakeholders management. This model includes fundamental compilation of tax organization, to implement Value Added Tax scheme and identically considers as a tool for organization to face the expected change.Stakeholders and influential factors on VAT management, based upon theoretical foundation, conceptual framework and few other countries, and then a proper questionnaire was distributed among experts to extract final compilations.Based upon professional experiences of the researcher and the outcome of concept mapping and analyses of the data, a model of Value-Added Tax administration with emphasis on stakeholders and beneficiary groups in Iran was designed. It consists of eleven criteria and ninety five indicators. Also a questionnaire was devised and distributed to evaluate and determine the appropriateness of the suggested model, and its inputs were analyzed. The results showed the suggested model fully meets the requirements of experts and other interested parties which would assist management to create celebrity ground to overcome future transformation.