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This study aims to investigate factors that drive or deter audit firms (AFs) from disclosing audit quality (AQ) information to stakeholders in Iran. Furthermore, information items that should be contained in their disclosures are examined.

The study followed an interpretive approach. In this regard, 21 semi-structured and face-to-face interviews were conducted to explore the viewpoints of audit partners and investment managers. Interviewees were selected by snowball sampling method. The transcripts of audio records were prepared, and a thematic perspective was applied to evaluate transcriptions.

Participants’ interpretations indicate that certain factors, such as signaling to stakeholders, active audit committees and investor demand, promote transparency among Iranian AFs. Nonetheless, this inclination is deterred by some concerns, including poor AQ, lack of financial resources, lack of legal enforcement, fear of raising stakeholders’ expectations, inactive professional associations and contextual factors which should be addressed. Interviewees believe five items should be contained in AFs’ disclosures to enhance transparency.

This study contributes to recognizing factors explaining AFs’ behavior in the context of an Islamic country. Furthermore, the type of disclosure that should be contained can provide good insight for standard setters or oversight bodies.

The semi-structured interviews shed light on the contextual factors that influence transparency within the accountancy profession, either enabling or hindering it. Additionally, it is crucial to consider each country’s unique characteristics when determining the disclosure items in transparency reports.

The purpose of this research is to investigate factors influencing the intention of villagers to use renewable energy. In this regard, by using the modified model of planned behavior, perceived behavioral control factors, perceived usefulness, perceived ease, mental norm and attitude toward energy sources for the intention of villagers to use energy sources. Therefore, the impact of each of these five variables was investigated in the form of research hypotheses.

This research has been done using a quantitative paradigm and a descriptive-correlation method. The statistical population of the study consisted of households (384) living in rural areas of Ilam province. A multistage cluster method was used to select the sample size. The data collection tool was a researcher-made questionnaire that was developed based on the research background and research problem. Face validity of the research tool by professors of Islamic Azad University of Ilam and construct validity and reliability of research tools were confirmed by Cronbach’s alpha coefficient and composite reliability. Data were analyzed statistically using SPSS26 and SmartPLS3 software.

The results showed that the intention to use renewable energies (REs) among the rural peoples of Ilam province is affected by factors such as mental norms, attitude, perceived usefulness and perceived behavioral control and there is a positive and significant relationship between them.

In Iran, there is a lot of potential for usage of RE in rural communities, but compared to fossil fuels, had a small share in the current energy supply (Rezaei et al., 2022). RE technologies have not been sufficiently accepted and used by Iranian rural people (Rezaei and Ghafranfarid, 2018). Se the public acceptance of RE technologies is vital for successful process energy transfer (Huijts et al., 2012), non-acceptance of RE by society is a major obstacle to establishing RE technologies in Iran (Savari and Razmavar, 2022). It is expected that this research will fill the gap in the research literature.