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Open Access Article
1 - Identifying and Prioritizing Investment Risks in Sports Projects
Hossein Dalvand Mohammad Hasan Maleki Hossein Jahangirnia Mojgan SafaOne of the biggest shortcomings of urban spaces in most cities of the country is the lack of suitable sports spaces, which in addition to improving the health of the general public, especially the youth, creates a lively environment and can boost the development of the MoreOne of the biggest shortcomings of urban spaces in most cities of the country is the lack of suitable sports spaces, which in addition to improving the health of the general public, especially the youth, creates a lively environment and can boost the development of the tourism industry. Many projects in the country, especially sports, are slow or stopped due to not evaluating the relevant risks, so the purpose of this study is to identify and prioritize investment risks in the country's sports projects. The present study is a positive research in terms of philosophical foundations and is applied in terms of orientation. The statistical population of the study includes experts in the field of sports tourism and the sampling method has been done judgmentally. To conduct the research, in the first stage, the risks of investing in sports projects were assessed through literature review. The number of these risks was 15, and after screening with a Binominal test, 6 factors were excluded. The remaining 9 factors were evaluated in terms of degree of impact with Dematel technique and 5 factors, i.e. market risks, economic risks, legal risks, financing risks and stakeholder conflict risks were selected as the most effective risks in terms of net effect index. Finally, these 5 risks were ranked by Aras decision technique and it was observed that the economic, market and financing risks, had the highest priority. Manuscript profile -
Open Access Article
2 - Meta-analysis of auditor characteristics and profit quality (Considering auditor characteristics indicators)
parisa mohammadrahimi Mojgan Safa Majid Zanjirdar Hossein JahangirniaThe purpose of this study is to perform a meta-analysis of the relationship between auditor characteristics and profit quality. In order to integrate the results of different researches and identify the factors that modulate the relationships between auditor characteris MoreThe purpose of this study is to perform a meta-analysis of the relationship between auditor characteristics and profit quality. In order to integrate the results of different researches and identify the factors that modulate the relationships between auditor characteristics and profit quality, in this research we will use meta-analysis methodology which is one of the quantitative statistical methods. In order to implement the meta-analysis method, they were identified and collected from the websites of foreign journals (articles published in the period 2005 to 2020) and the Internet site of domestic scientific research journals (articles published during the years 2006 to 2021) as a statistical population of the research. Systematic removal has finally analyzed 50 studies; The results of studies conducted in the period and around this relationship indicate that most of these studies are heterogeneous. In order to identify the cause of this heterogeneity, by dividing the research based on different criteria for measuring profit quality and auditor characteristics and calculating intra-group chi-square statistics, we found that these different measurement criteria used in research are one of the factors of contradiction in the results. There have been researches. In the following study, it was observed that there is no significant relationship between auditor characteristics with profit smoothing and timely profit and also between non-audit services provided by the auditor and profit quality, while in contrast, there is no significant relationship between auditor characteristics and quality of accruals; Profit stability; There is the ability to predict profit and conservatism. Manuscript profile
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