فهرست مطالب abolfazl aminian

The aim of this study was to present a model of forensic accounting quality based on interpretive structural modeling in Iran. The information required for the research was collected from experts in the field of research (judicial and academic) and their opinions were obtained through interviews and interpretive structural modeling (ISM) questionnaires with a qualitative approach. In this research, a comprehensive model for the quality of forensic accounting was designed using interpretive structural modeling. The results of interpretive structural modeling in this study showed that the goals and missions of forensic accounting, forensic accounting standards, professional skills, academic training, enactment of forensic accounting and the need for a forensic accountant in organizations improve the quality of forensic accounting. Also, the results of interpretive structural modeling showed that at the last level is the component of goals and missions, which is the most effective and influential component of the model. In the second level, the components of forensic accounting standards), professional skills, academic training, law-making and the necessity of having a court accountant in organizations are included, which affect the seventh component, ie the quality of forensic accounting, which is in the first level.

The aim of this study was to provide an interpretive structural model of the factors affecting the quality of forensic accounting in Iran with the aim of achieving the factors affecting the quality of forensic accounting. Judicial and academic experts in the field of forensic accounting were used to collect the required information. Obtaining expert opinions was collected through interviews and a qualitative approach. In this study, using interpretive structural modeling, a structural model of factors affecting the quality of forensic accounting in Iran was designed. The results of interpretive structural modeling in this study showed that the goals and missions of forensic accounting, forensic accounting standards, professional skills, academic training, enactment of forensic accounting and the need for a forensic accountant in organizations improve the quality of forensic accounting. Also, the results of interpretive structural modeling showed that at the last level is the component of goals and missions, which is the most effective and influential component of the model. In the second level, the components of forensic accounting standards), professional skills, academic training, law-making and the necessity of having a court accountant in organizations are included, which affect the seventh component, i.e. the quality of forensic accounting, which is in the first level.

Marital conflicts have a profoundly negative effect on the couplechr('39')s relationships and, consequently, on the context and family relationships. Therefore, the present study seeks to answer the question of whether cognitive avoidance and emotional expression are able to predict marital conflict?

The aim of this study was to investigate the role of cognitive avoidance and emotional expression in predicting marital conflict.

The method of this research was descriptive-correlational. The research population included all women in Tehran in July, August and September of 2019, and 324 women referred to the neighborhoods located in 1, 2 and 3 areas were selected as the sample by the convenience sampling method. In order to collect the data, the marital conflict scale of Sanaee Zaker and Barati (2008), the cognitive avoidance scale of Sexton and Dugas (2008) and the emotional expression scale of King and Emmons (1990) were used. Pearson correlation test and multiple linear regression analysis were used to analyze the data.

The findings showed cognitive avoidance and emotional expression are significantly correlated with marital conflict (P< 0/05) and predict 64% of the variance of marital conflicts (P< 0/05).

According to the findings of this study, it is necessary to pay attention to informing people about cognitive avoidance and emotional expression. The findings of this study can be used in order to develop and implement educational and treatment programs in order to reduce the level of marital conflicts.

Changes in capital markets in recent years have increased the auditor's pivotal role in the areas of decision making. Thus, recognizing and clarifying the nature of the performance and services offered by audit firms and their costs are a new field of efficiency capital markets in the world. The purpose of this research is investigation of audit market concentration on audit report lag and auditor tenure of Listed Companies in Tehran Stock Exchange. In this research, 92 companies were surveyed from 2011 to 2017. In order to measure audit market concentration, audit tenure and audit report lag. indicators of  TOP4SHARE, Number of years accumulated since the beginning of the auditor's activity in the company and natural logarithm of  time interval between the end of the fiscal year and the date of audit report are used respectively. The results showed that both aspects of the audit market concentration, had a negative and significant effect on the delay of the audit report and the auditor's tenure period.