جستجوی مقالات مرتبط با کلیدواژه « industry type » در نشریات گروه « مدیریت »

A considerable amount of research has been conducted to explore the concept of supply chain agility as the primary management strategy for achieving a competitive edge in a constantly changing and unstable business environment. Much of this research has focused on understanding the impact of supply chain agility on performance outcomes. However, the findings from empirical studies have been scattered and, in many cases, contradictory in terms of the functional implications of supply chain agility. To address this, it is crucial to consolidate and compare the results of these experimental studies using a meta-analysis approach. Therefore, the present research aimed to examine the influence of supply chain agility on both relational and operational performance by employing a meta-analysis approach. Nineteen final studies were identified and their information was entered into the CMA2 software based on the Prism protocol. The results clearly demonstrate that supply chain agility significantly affects relational and operational performance, with a stronger influence observed on relational performance compared to operational performance. Furthermore, the analysis conducted identified the moderating variable of the type of industry, where the agility of the supply chain has a particularly strong impact on relational and operational performance within unique industries.

This research examines the impact of perceived corruption on auditor behavior during the period of 2015 to 2021. The Transparency international annual reports were used to measure perceived corruption. Three indicators, namely audit costs, audit report lag, and auditor turnover, were employed to measure auditor behavior. The relevant data was extracted from the financial statements of companies and analyzed using multiple regression analysis with the EViews software. The results demonstrate that perceived corruption has a positive and significant impact on audit costs and audit report lag. However, its effect on auditor turnover is statistically insignificant. Furthermore, these findings indicate that the influence of perceived corruption on auditor behavior does not differ significantly across different industries. Therefore, perceived corruption serves as an important determinant affecting auditor behavior in financial statement audits. Auditors must exercise utmost caution when dealing with companies perceived as corrupt, leading to the need for more work and additional time to provide the report and gather supporting documentation. As a result, audit costs increase for the company and more time is allocated for issuing the audit report.