• Home
  • معادلات ساختاری
  • OpenAccess
    • List of Articles معادلات ساختاری

      • Open Access Article

        1 - The Role of Auditors' Social and Professional Responsibility Insurance on Audit Risk and Audit Quality Using the Delphi Approach and Structural Equations
          Ali  Khozain    
        This research investigates the role of auditors' social and professional liability insurance on the risk of reputation and quality of audit using the Delphi approach. One way to eliminate risk is to transfer risk, and since auditors may face some risks for various reaso More
        This research investigates the role of auditors' social and professional liability insurance on the risk of reputation and quality of audit using the Delphi approach. One way to eliminate risk is to transfer risk, and since auditors may face some risks for various reasons, such as failures, professional liability insurance is at stake for them. This study was conducted using a Delphi approach based on 95 questionnaires completed by the auditors in 2018. Using by Structural Equations the results of the first hypothesis showed that independent auditors consider social and professional liability insurance to reduce the risk of their reputation and there is a negative and significant relationship between social insurance and professional liability insurance and the risk of auditors' reputation. The association with the second hypothesis of the results showed that social and professional liability insurance would reduce audit quality Manuscript profile
      • Open Access Article

        2 - Phenomenology of customers’ hope for banking services in Keshavarzi Bank with an approach involving ethics, innovation and quality management system
        asghar ahmadi farshid namamian Ali  Asghari Sarem Tohfeh Ghobadi Lamouki
        As strategic partners of businesses, customers have played an undeniable role in business growth and development; having a comprehensive knowledge of customers from different dimensions has always been emphasized. Meanwhile, the phenomenon of customer’s hope has been ne More
        As strategic partners of businesses, customers have played an undeniable role in business growth and development; having a comprehensive knowledge of customers from different dimensions has always been emphasized. Meanwhile, the phenomenon of customer’s hope has been neglected in theoretical issues and specifically in the banking industry as an important principle in maintaining a continued relationship with customers. Moreover, from the perspective of correct and accurate understanding of its meanings, its concepts and hidden conceptual layers have been commonly overlooked. Thus. the present study aims to describe the lived experience of customers’ hope in to the services provided by Keshavarzi Bank in order to identify the dimensions and components of customers’ hope and then to present a conceptual model and structure of the study. In terms of purpose, this present study is an applied one, and from the perspective of approach, it is an exploratory one. In terms of type of research, it is an exploratory mixed one. In the first and qualitative phase, a purposeful selection and in-depth interviews were conducted with 9 bank customers with Sidman’s method and applying a phenomenological approach. The results were analyzed with a Colaizzi’s method. The results of the analysis confirm the emergence of the structure of customer’s hope in three general categories, including hope derived from ethics in the Keshavarzi Bank, hope derived from the service quality management system, and finally “hope derived from innovation and customer-orientedness”. Also, the three mentioned categories had a total of 6 concepts and twenty propositions, resulting from summarizing and modifying the initial 87 propositions. In the quantitative section, in order to investigate the originality of the structure, customer’s hope was measured based on the findings of applying and implementing a phenomenological strategy in the form of a researcher-made questionnaire consisting of 24 items. The questionnaire was designed, distributed and completed among 400 customers of Keshavarzi Bank. The results were analyzed by using SPSS, Lisrel and Smart pls. The results of the study in this section confirm the structure of customer hope in the form of a conceptual model extracted from the first section. Therefore, in the banking industry, by focusing and paying attention to the structure of the phenomenon of customer hope as the main themes and related concepts and propositions, appropriate measures and approaches can be adopted to create and manage sustainable customer relations. Manuscript profile
      • Open Access Article

        3 - Providing a model of accounting strategies based on environmental ethics
        mostafa Aghabeigi nasrollahabadi Mansoor Garkaz alireza matoufi Ali Khozein
        Environmental accounting has also become an important and significant issue in the field of sustainability in recent years in line with the changes in the behavior of companies with the environment. Human societies and accounting professions, without adhering to profess More
        Environmental accounting has also become an important and significant issue in the field of sustainability in recent years in line with the changes in the behavior of companies with the environment. Human societies and accounting professions, without adhering to professional ethics They will decline. The purpose of this study is to provide a model of accounting strategies with an emphasis on environmental ethics. The current research has been conducted using a mixed research method in two parts, qualitative and quantitative. The statistical population of the research in the qualitative part is university faculty members and in the quantitative part 194 are managers, experts and knowledgeable people in the field of environmental accounting. To analyze the qualitative data, the method of foundational data theory was used, and in the quantitative part, structural equations were used. The findings of the qualitative section showed that six main categories of senior management's commitment to strategy, uncertainty, social legitimacy, environmental monitoring and control, and accounting information system were identified as dimensions of the model. Finally, in the quantitative part of the results of the model, the effect coefficient of the change factors on the results showed the confirmation of the relationships, and from the results of the goodness of fit index, the value of the fit index was equal to 0.943, which shows the strong fit and desirability of the model. Manuscript profile