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      1 -
      خدیجه  رئیسیان پروری
      Issue 27 , Volume 6 , Autumn 2021
      The purpose of this study is to investigate the relationship between the efficiency of the company's board of directors and the company's audit costs. The present study is post-event in terms of descriptive research method and applied in terms of purpose because its res Full Text
      The purpose of this study is to investigate the relationship between the efficiency of the company's board of directors and the company's audit costs. The present study is post-event in terms of descriptive research method and applied in terms of purpose because its results will be used by beneficiaries. The statistical population of this study is all investment, financial and insurance companies active in the Tehran Stock Exchange with 40 companies, which has formed a sample size of 33 companies through the systematic elimination method. In order to collect the required financial information, it was extracted through financial statements during the 5-year period of 1397-1393 by the data panel method, which was analyzed by SPSS software and Ivyuz. Various statistical tests, including regression, have been used for inferential analysis of variables for statistical analysis of data. Three hypotheses have been examined and the results show that there is a positive and significant relationship between the size of the board of directors, the number of independent board members and the efficiency of the audit committee and audit fees. And research hypotheses were confirmed. Manuscript Document

    • Open Access Article

      2 -
      فاطمه محمدزاده
      Issue 27 , Volume 6 , Autumn 2021
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    • Open Access Article

      1 -
      خدیجه  رئیسیان پروری
      Issue 27 , Volume 6 , Autumn 2021
      The purpose of this study is to investigate the relationship between the efficiency of the company's board of directors and the company's audit costs. The present study is post-event in terms of descriptive research method and applied in terms of purpose because its res Full Text
      The purpose of this study is to investigate the relationship between the efficiency of the company's board of directors and the company's audit costs. The present study is post-event in terms of descriptive research method and applied in terms of purpose because its results will be used by beneficiaries. The statistical population of this study is all investment, financial and insurance companies active in the Tehran Stock Exchange with 40 companies, which has formed a sample size of 33 companies through the systematic elimination method. In order to collect the required financial information, it was extracted through financial statements during the 5-year period of 1397-1393 by the data panel method, which was analyzed by SPSS software and Ivyuz. Various statistical tests, including regression, have been used for inferential analysis of variables for statistical analysis of data. Three hypotheses have been examined and the results show that there is a positive and significant relationship between the size of the board of directors, the number of independent board members and the efficiency of the audit committee and audit fees. And research hypotheses were confirmed. Manuscript Document

    • Open Access Article

      2 - Causal model of increasing the educational productivity of faculty members and teachers of technical and vocational universities based on transformational leadership
      امیرحسین  تات
      Issue 26 , Volume 6 , Summer 2021
      The purpose of this study was to provide a causal model to increase the educational productivity of faculty members and teachers of technical and vocational universities based on transformational leadership. Correlation research method and based on the assumptions of Full Text
      The purpose of this study was to provide a causal model to increase the educational productivity of faculty members and teachers of technical and vocational universities based on transformational leadership. Correlation research method and based on the assumptions of structural equation modeling, the statistical sample included faculty members and lecturers of the Technical and Vocational University who according to the table of Stefan Olgenik quoted by Nasr et al. 2007, with low effect size and statistical power 5 0. 212 people were selected who answered the three questionnaires of transformational leadership of Bass and Avolio (1), psychoanalytic empowerment of Vatan and Cameron (1) and Bazargan educational productivity (2013). The results showed that the predictive variables of transformational leadership predict the variable of educational productivity, transformational leadership and educational productivity of the research model in which the predictive variables of transformational leadership in terms of fit with the data of both groups of men and women. It is the same. Manuscript Document

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      3 -
      فاطمه محمدزاده
      Issue 27 , Volume 6 , Autumn 2021

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      4 -
      فاطمه محمدزاده
      Issue 26 , Volume 6 , Summer 2021

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      5 -
      فتاح ناظم
      Issue 26 , Volume 6 , Summer 2021
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    Number of Issues 3
    Count of Volumes 7
    Printed Articles 5
    Number of Authors 17
    Article Views 2125
    Article Downloads 572
    Number of Submitted Articles 11
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    Number of Accepted Articles 9
    Acceptance 81 %
    Admission Time(Day) 52
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    Last Update 5/22/2022