درخت حوزه‌های تخصصی

Judgment in the auditing profession as a subjective criterion in the decisions of auditors has a significant role in improving the quality of decision support for analysts, shareholders, and investors in the capital market. Therefore, recognizing the qualitative characteristics in this area can help the theoretical development of improving the quality of auditors' professional judgments. The purpose of this study is to develop the effectiveness of auditing professional judgment based on the mindset of auditors. In this study, to identify the components (auditing professional judgment) and research propositions (themes of auditors' mindfulness), meta-synthesis analysis was used with the participation of 12 experts and experts in the field of accounting and financial management at the university level. In the quantitative part, the identified components and propositions in the form of matrix questionnaires were evaluated by interpretive analysis by 18 auditors with work experience and a level of technical and specialized knowledge. The results showed that the statement of inferential mindfulness is the most influential theme of intuitive judgment in auditing, which can cause auditors to perform more effectively in professional judgment. This result suggests that inferential mindfulness is a factor in intuition in professional judgment.

Tax is one of the primary sources of government revenue which is a principal part of the government budget and is considered an inevitable part of corporate payments. The Board of directors is one of the chief decision-making groups in determining corporate tax avoidance. Therefore, the relationships seen in the form of a social network between the board members of various companies can affect the tax policy of companies. The primary purpose of this study is to examine the structure of relationships between companies based on their joint board members and to detect the relationship between the companies position in the network of board members' relations with their tax planning activities. The statistical population of this research was all companies listed on the Tehran Stock Exchange from 2011 to 2020. The social network analysis approach developed on graphic techniques based on graph theory and regression analysis was used to conduct the research analysis. The research results show that some companies active in the Tehran Stock Exchange have a better position than other companies in the network. In addition, evidence showed that the status and position of companies in the network of relationships could affect the extent of their tax avoidance.

Export is a crucial driver of economic growth in various countries and significantly contributes to a country's entry into global markets and enhances economic success. In developing countries such as Iran, economic and social development programs prioritize the expansion of exports, particularly high value added agricultural products. The growth in non-oil exports, such as dried fruits, and the entry of domestic producers into new global markets have led to an increased demand for Iran's export products. This has also resulted in higher production levels, increased employment opportunities, and higher value added in the related activities. To enhance export performance, which is a crucial measure of a company's success in utilizing its resources and capabilities in the international arena over a specific period of time, it is important to focus on improving marketing strategies and specialized knowledge. Therefore, this research aims to examine the impact of marketing mix and specialized marketing knowledge on the export performance of small and medium-sized enterprises (SMEs) involved in exporting dried fruits in Mashhad, Iran in 2022. A total of 80 questionnaires were distributed among senior managers, board members, and business managers of dried fruits SMEs using the available sampling method. Structural equation modeling was employed for data analysis and test of research hypotheses. The statistical data and structural equation modeling revealed that the joint impact of marketing mix and specialized marketing knowledge has a positive and significant influence on export performance. In order to improve the company's profitability, it is essential for senior managers and sales managers to recognize the significance of these two factors and undergo relevant training to acquire the necessary skills. Moreover, managers should make effective use of appropriate distribution channels to expand their exports. Simultaneously, they should consider adapting product quality and packaging to align with the preferences of foreign buyers.