فهرست مطالب صغری قبادی

Abstract
Companies may decide to change auditors and select a replacement auditor for a variety of reasons. The search period for an alternative auditor can bring important information content. Factors affecting economic content (honest expression) include legal systems, political economy, company size, financial leverage, profitability, ownership focus, staff composition. The director and finally the audit of financial information and the replacement of the auditor. The purpose of this study is to investigate the change of the independent auditor on the economic information content of the accepted companies, between the years 2016 to 2019. Economic events, resources and liabilities constitute the subject of the audit in general and the manner of auditing the company in particular. But the special aspects of real-world phenomena that auditing deals with are the quality of information. Changing the auditor increases the cost of the audit, and the auditor loses knowledge of the entity. Because the quality of the audit is reduced. The new auditor, on the other hand, has a particular view of risks and is less affected by relationships. Therefore, the quality of auditing increases. In addition, the change of auditor may have a positive or negative effect on the performance of the company. Auditing financial statements and other financial information is one of the most important tools to ensure the transparency of companies' information. Independent auditors remove impurities from financial information through the information under review and provide corporate information transparency.

AbstractThe period of recession increases the level of risk of companies. In particular, due to the higher risk, companies may violate the terms of debt contracts, such as the ratio of equity to debt, or companies may go bankrupt. Higher risk levels and concerns from creditors and investors require strong auditors to work harder, more comprehensive audit procedures, and more investment and effort in audits. In different economic times, banks systematically change their lending standards in the business cycle, which means that the granting of facilities during the recession is limited due to the possibility of non-return, and vice versa during the economic boom, so that Lending cycles make business cycles worse. The statistical population of the study is all manufacturing companies listed on the Tehran Stock Exchange from the beginning of 2009 to the end of 2019. The study sample consisted of 125 companies that were selected using a systematic elimination method. The results of testing the hypotheses showed that the variables of economic cycles and the interaction of economic cycles were significant on the relationship between financial constraints and the replacement of the independent auditor.

The financial management behavior of a real investor is influenced by his behavioral characteristics and financial knowledge, explains how a person reacts when faced with financial events and affects the life of the capital market by affecting his life.The purpose of this study is to design a model of the role of behavioral characteristics and financial literacy of real investors on the behavior of financial management in the Iranian stock market. The research design is qualitative with grounded theory. In-depth interviews were conducted with 20 professors of accounting, business management and financial management in the country's universities and managers and senior experts of Tehran Stock Exchange using the "snowball" sampling method. The results indicate that the model of the role of behavioral characteristics and financial literacy of real investors on financial management behavior includes 18 dimensions as: casual conditions(1. personal beliefs, 2. personality traits, 3. behavioral characteristics, 4. financial literacy) , contextual conditions (5. Personal and social values, 6. Emotional factors, 7. Information and awareness, 8. Financial intelligence), Intervention conditions (9. Financial institutions, 10.Verbal communication, 11.Financial anxiety, 12 Behavioral biases), strategy (13.Risk management, 14. Investment decisions, 15. Financial literacy training) and outcome (16.Investment profitability, 17. Financial security, and 18. Investors' satisfaction). Investors' financial management behavior makes the process of their decisions in the stock market predictable, so applying the model of behavioral characteristics and financial literacy of real investors to understand the financial management behavior in the Iranian stock market, is very important and necessary.

The process of economy development and economy policies cause environmental challenges as the major concern of policy makers in recent decades. Therefore, the investigation of the impact of government economy policies on environment would be necessary and important. The aim of this study is to assess the impact of environmental pollutants (air pollutants) on hygiene expenditures in Iran. The specified pattern of Grossman et. al. and Franklin et al was applied as the model for this study and in order to analysis the data “Panel Data” method is used employing “Eviews 9” software. The result of Dickey-Fuller unit root and Fisher test revealed the integration between variables. The result of Hausman test verified the fixed effects model to estimate long-term relationship. The measure of impact of industrial pollutant’s diffusion (carbon dioxide, nitrogen dioxide, and sulfur dioxide) is equal to 0.012 and has direct relationship with health expenditure. The share of fossils fuels in greenhouse gases ‘emission in different sectors was equal to 0.056 and had a positive effect, and the R&D costs’ logarithm was equal to –0.12 that it can be possible to find a way to reduce the pollution by increasing research and development’s budget and also the damaging effect of industrial and commercial pollution could be significantly reduced by transferring technology and new innovations. Additionally, the intercept of the model revealed the amount of negative effect related to the different industrial sector individually which the industrial sector with 0.39 obtained the highest score while business and household sectors had the least impact on the infection’s rate.

Today، productivity is known as the engine of economic growth. But improving productivity depends on knowledge based economy. By using panel data econometric methods in a sample consisting of Iran، some developed and developing countries for the period 1995-2012، consequently، the objectives of the present study are: (1). Examination and comparison of the position of knowledge based economy in selected countries، (2). investigation the effect of knowledge based economy on the total factor productivity in the selected sample، (3). Evaluation of the causality between total factor productivity and knowledge based economy in selected countries. The results of this study indicate the fact that the position of knowledge based economy and its indicator in Iran in comparison with other countries in the sample is not desirable at all. Furthermore، there is a significant positive relationship between knowledge based economy and total factor productivity. On the other hand our review shows that there is a one-way causality relationship between total factor productivity and knowledge based economy (from Knowledge Based Economy to efficiency).

Insurance is planned to against with effects of natural and uncontrollable factors and shocks of market to farmer's production and income. This study tries to estimate rice insurance demand and it's influential factors using Logit model. The required data is collected by surrey method based on random sampling from 344 farmers in cities of Babol، Amol and Sari that they organized totally %49. 64 of production mazandaran province during 2009-2010 years. The results shows the positive effects of education and main job، income، communication with centers and loan on probability of demand for rice insurance. Therefore suggestion become with education classes composing and communication with expects of insurance help to increase rice insurance demand in this province.

The Present research accomplished to determination of the trade liberalization effects on Import function of Iran’s wheat crop using time series data from 1357 to 1387 that earn from sources such as agricultural and aerology statistics annual letter, customhouse and Iran central bank website.In this investigation, at first, wheat liberalization index was measured by using Level of International Trade (LIT) and then the effects of LIT was evaluated on mentioned function.In order to checking short run and long run relations between function variables, utilize from Auto Regressive Distributed Lag (ARDL) and method of Error Correction Model (ECM).The estimate of wheat import demand function shows that when trade liberalization occurred, demand for import increased; This increase in long run is more than in short run. Technology advance cause decrease in wheat import request in both long run and short run.

Rice is one of the important and strategic agricultural crops in the country. This product has been given the highest area under cultivation in Mazandaran Province as compared to other provinces. With regard to ecological conditions and other characteristics of the province, rice insurance could support farmers against the risks which are emerging as a result of climatic conditions and the like. In the present study, by using Logit model, factors influential on market demand have been estimated and effects of each have been studied. The required data has been collected by completing questionnaires and random sampling in the city of Babol which had the largest area under rice cultivation in Mazandaran Province in the calendar years 1388-1389 (2009-2010). The results show that variables such as experience, main job, annual income, contact with extension workers and receiving loans had positive effects on demand for rice cultivation insurance whereas number of the household had negative impact on the demand.

The main goal of this paper is to identify the factors affecting the efficiency of banking industry in Iran. Towards this ends, two methods namely, Data Envelopment Analysis (DEA) and Stochastic Frontier Analysis (SFA) have been employed to investigate the issue in detail. The data needed for this study covers the period of 1002to 1002and are compiled from balance sheets of commercial banks, specialized banks and also from private banks. The results obtained by the application of DEA method indicate that in terms of economic, allocation, and technical consideration, the average efficiency of banking sectors has been in the order of 265, 775and 715, respectively. In the SFA method, the overall average efficiency of banking system is estimated tobe around %45. the results of our model and its coefficient estimates indicate that the efficiency of banking industry is inversely related to the size of the banks, its overall assets and concentration index while factors such as number of bank branches, its skilled and educated labor force, loan to asset ratio, ratio of credit risk to asset, and e-banking index have a positive impact on efficiency index of banking industry.Promotion of efficiency in the banking sectors can be ensured only when the non viable banks are taking over by acquisition or merging practices.