Shahrzad Yaghtin, Hossein Safarzadeh and Mehdi Karimi Zand
The main objective of this study is identification of the key factors in planning digital content marketing (DCM) strategy in line with the corporate's main marketing objectives…
Abstract
Purpose
The main objective of this study is identification of the key factors in planning digital content marketing (DCM) strategy in line with the corporate's main marketing objectives in the B2B sector.
Design/methodology/approach
In order to identify the different content types and their corresponding marketing goals, content analysis method was served to analyze the content of Instagram pages of 24 top-ranked corporates from three different industries. SPSS version 22 was used to investigate the significant difference levels and the mean ranks of identified content types.
Findings
The findings uncovered the twelve content types which are commonly published by the corporates in line with their main marketing goals in the B2B sector. Furthermore, the results revealed the most valuable content types from the B2B audiences' viewpoint and the most efficient content types in persuading audiences to participate in conversations.
Research limitations/implications
This study sheds some light on the ambiguous facets of DCM in the B2B sector, and its findings is useful as the starting point for the scholars who intend to investigate the various aspects of DCM and for the practitioners who work in the related fields.
Originality/value
This research offers a novel contribution to using Instagram as a DCM platform in the B2B sector. Also it contributes to identifying the main factors in communicating to B2B audiences through DCM.
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Zabihollah Rezaee and Mohammad Hossein Safarzadeh
This study aims to examine the relationship between corporate governance (CG) and various measures of earnings quality in listed companies on Tehran Stock Exchange (TSE). The…
Abstract
Purpose
This study aims to examine the relationship between corporate governance (CG) and various measures of earnings quality in listed companies on Tehran Stock Exchange (TSE). The theoretical intuition for prediction of any relationship between earnings quality and CG is based on the behavioral theory and the institutional settings in Iran.
Design/methodology/approach
This study used the data of 117 listed companies on the TSE for the period from 2005 to 2019. The authors use panel data regression as the main methodology, along with principal component analysis, t-test and rank-sum test.
Findings
This study finds that the CG has a positive association with earnings quality. More precisely, better CG mechanisms cause lower earnings smoothness, more predictable and persistent earnings, and higher levels of timeliness, conservatism and value relevance. The relationship between CG and earnings quality is statistically and economically significant for all models.
Originality/value
The findings further the understanding of the role of CG in improving earnings quality in an Islamic and emerging country. First, this study provides evidence on the relation between CG and earnings quality by focusing on the behavioral theory, which suggests that corporate decision-making is not only influenced by formal CG mechanisms, but also by informal CG arrangements. In this case, this study departs from the restrictive theories (specifically, agency theory) that are widely used in past literature. Second, this study constructs an index that fits to corporate context of Iran rather than applying indexes introduced in Anglo-American environments.
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Mohammad Hossein Safarzadeh and Mohammad Amin Mohammadian
This study aims to examine the association between Iranian auditors' narcissism and the auditors' professional skepticism.
Abstract
Purpose
This study aims to examine the association between Iranian auditors' narcissism and the auditors' professional skepticism.
Design/methodology/approach
The authors' sample is comprised of 355 professional auditors working in the private and public sectors in Iranian firms in 2022. The authors use cross-sectional multivariate regression as the main methodology, along with the structural equation modeling (SEM) technique.
Findings
The authors find that a higher level of narcissism leads to a greater level of professional skepticism among auditors, which ultimately can enhance the quality of the audit process. The results provided via the robustness tests also supported this finding.
Originality/value
The authors' findings further the understanding of the role of narcissistic personality traits in improving professional skepticism among auditors of an Islamic and emerging country. In addition, audit firms and audit partners can also consider the findings of this study and enhance the effectiveness of audit processes by assigning appropriate employees with certain personalities to specific tasks.
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Shahrzad Yaghtin, Hossein Safarzadeh and Mehdi Karimi Zand
Despite the significant potential of digital content marketing (DCM) to establish public and professional awareness, especially in uncertain situations, no previous research has…
Abstract
Purpose
Despite the significant potential of digital content marketing (DCM) to establish public and professional awareness, especially in uncertain situations, no previous research has investigated how to plan business-to-business DCM to help firms and society get through a crisis. Thus, this study aims to offer an integrative framework for providing valuable information for managing uncertainty, particularly during the pandemic crisis.
Design/methodology/approach
Through the lens of business awareness, this research explores relevant content types that can help firms and society get through the pandemic crisis. For this, the systematic review of 52 articles appearing in publication outlets for more than one decade (2010 to 2021) was conducted.
Findings
Based on the findings from the literature review, this paper identified two main categories of valuable content types for firms and society during the pandemic, namely, business-centered content types to enhance industrial environment awareness and human-centered content types to raise emotional awareness during the pandemic crisis.
Originality/value
To the best of the authors’ knowledge, this research delivers the first scientific article that focuses on presenting an integrative framework for providing valuable content types helping firms and society to manage uncertainty.
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Hamideh Asnaashari, Mohammad Hossein Safarzadeh and Behzad Beygpanah
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…
Abstract
Purpose
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.
Design/methodology/approach
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.
Findings
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.
Practical implications
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.
Originality/value
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.
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Hamideh Asnaashari, Mohammad Hossein Safarzadeh, Atousa Kheirollahi and Sadaf Hashemi
This study aims to examine the impact of the COVID-19 pandemic on the relationship between auditors’ work stress and client participation with audit quality (AQ).
Abstract
Purpose
This study aims to examine the impact of the COVID-19 pandemic on the relationship between auditors’ work stress and client participation with audit quality (AQ).
Design/methodology/approach
This study is a descriptive-survey type and the data were collected through a questionnaire distributed online. The statistical population consisted of auditors working in audit firms in Iran and the sample was selected using a random sampling method. Structural equation modeling was used to analyze the data.
Findings
The findings of this study suggest that the COVID-19 pandemic exacerbated the negative relationship between auditors’ work stress and AQ. In addition, the results indicate that client participation in the audit process did not significantly impact AQ during the COVID-19 pandemic.
Originality/value
Given the global and widespread impact of the COVID-19 pandemic on individuals’ lives and work settings, this study provides an opportunity to explore the challenges auditors face concerning health protocols and their well-being during the pandemic, specifically within the context of Iran. The unique circumstances of the pandemic have placed additional pressure on auditors to navigate and address the challenges arising from COVID-19 in their workplaces. Although research on the effects of the pandemic on accounting and auditing is ongoing, this study contributes to the literature by expanding our understanding of the specific implications and circumstances faced by auditors during the COVID-19 outbreak.
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Ayad Hendalianpour, Mohammad Hamzehlou, Mohammad Reza Feylizadeh, Naiming Xie and Mohammad Hossein Shakerizadeh
This study examines the potential of contracts as one of the supply chain coordination mechanisms under competitive conditions. It also investigates a two-echelon supply chain…
Abstract
Purpose
This study examines the potential of contracts as one of the supply chain coordination mechanisms under competitive conditions. It also investigates a two-echelon supply chain model with two manufacturers and two retailers to develop a competitive structure in grey stochastic demand.
Design/methodology/approach
Supply chain demand is considered as a stochastic phenomenon depending on the selling price of the product. Also, products can be replaced by market manufacturers. Each retailer faces the pricing of products from two manufacturers, leading to competition between downstream retailers. In the present study, the duopoly supply chain model was presented based on the wholesale price contract, revenue-sharing contract and quantity discount contract separately.
Findings
Grey optimization and analysis of their coordination were presented. The results showed the high performance of revenue-sharing contracts in the supply chain. Thus, manufacturers will give the next priority to quantity discount contracts.
Originality/value
Ordering is the main factor contributing to competitive decision-making. Meanwhile, decision-making along with ordering and pricing will be required due to the nature of the demand.
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Mahdi Salehi, Hossein Tarighi and Malihe Rezanezhad
This study aims to examine the effect of the structure of board of directors and company ownership on social responsibility disclosure of listed companies on the Tehran Stock…
Abstract
Purpose
This study aims to examine the effect of the structure of board of directors and company ownership on social responsibility disclosure of listed companies on the Tehran Stock Exchange.
Design/methodology/approach
The variables of the study included independent board of directors, institutional ownership, managerial ownership, family ownership and family-managerial ownership. The study population consisted of 125 listed companies on the Tehran Stock Exchange during the years 2009-2014. Content analysis used to measure social responsibility disclosure level and test hypothesis was performed using multiple regression analysis.
Findings
The results demonstrated that there was no significant relationship between any of the independent variables and the level of social responsibility disclosure. This study empirically shows managers, investors and other stakeholders that if business owners are made of different groups, namely, institutional ownership, managerial and family ownership, it will not affect the social responsibility disclosure in annual reports.
Originality/value
The outcomes of the current study may bridge the gap between social responsibility disclosure and ownership structure in a developing country like Iran.
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Mohammadreza Amiresmaili, Farzaneh Zolala, Atefeh Esfandiari, Reza Dehnavieh, Mahmood Nekoueimoghadam, Hedayat Salari and Amir Rakhshan
The purpose of this paper is to measure the relationship between organizational social capital and retention of faculty members in Kerman University of Medical Sciences in 2011…
Abstract
Purpose
The purpose of this paper is to measure the relationship between organizational social capital and retention of faculty members in Kerman University of Medical Sciences in 2011.
Design/methodology/approach
Using a stratified multistage sampling, 120 faculty members were recruited to fill the questionnaire.
Findings
There were a direct and positive bilateral (r=0.65) relationship between social capital and retention of faculty members.
Originality/value
The university officials and policy makers need to pay closer attention to some issues such as providing welfare facilities, salary and wages, benefits, interests and appreciation for faculty members.
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Chuanxu Wang, Qiaoyu Peng and Lang Xu
This paper aims to explore how upstream supply chain companies will control the carbon emissions and price decisions of products when the government implements environmental tax…
Abstract
Purpose
This paper aims to explore how upstream supply chain companies will control the carbon emissions and price decisions of products when the government implements environmental tax policy on consumers. It provides some suggestions to control carbon emissions for the government and manufacturers.
Design/methodology/approach
This study establishes two-echelon Stackelberg game models with and without the implementation of environmental tax policy on consumers in a centralized scenario and a decentralized scenario. Through the comparative analysis of the four models, the optimal emission abatement and pricing strategies are obtained.
Findings
This paper concludes that implementing environmental tax policy on consumers within the market’s acceptable range is more beneficial to the retailer and the environment, as well as the overall social welfare, except for the manufacturer. Moreover, consumer’s low-carbon preference always has a broader impact on carbon abatement and corporate profits than environmental tax coefficient. Finally, the side-payment self-executing contract can effectively ensure that the supply chain members make rational decisions spontaneously while achieving a win-win solution of centralized scenario.
Originality/value
This paper first considers how the government’s environmental tax policy on consumers will affect the decision-making of supply chain companies, and proposes an improved side-payment self-enforcing contract to maximize environmental and economic benefits of centralized scenario. In addition, it provides a reference for the government to adopt both the carbon cap policy and the environmental tax policy.