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This paper aims to create a comprehensive framework for selecting alternative materials in construction projects, integrating building information modeling (BIM) and the particle swarm optimization (PSO) algorithm. Materials comprise 60%–65% of the total project cost, and current methods require significant time and human resources.

A prototype framework is developed that considers multiple criteria to optimize the material selection process, addressing the significant investment of time and resources required in current methods. The study uses surveys and interviews with construction professionals to collect primary data on alternative materials selection.

The results show that integrating BIM and the PSO algorithm improves cost optimization and material selection outcomes.

This comprehensive tool enhances decision-making capabilities and resource utilization, improving project outcomes and resource utilization. It offers a systematic approach to evaluating and selecting materials, making it a valuable resource for construction professionals.

The purpose of this paper is to report empirical research conducted in Saudi Arabia on the impacts of organizational policies and practices on the diversity management of the Saudi private sector. To this end, the Saudization policy and views of key respondents have been tested and discussed.

Primary data were collected through questionnaire surveys from the largest 11 private sector organizations listed on the Saudi Stock Market in the financial/banking, oil and gas, petrochemical, private higher education and private health service sectors. Statistical tools such as means and standard deviations and one-sample t-tests were used for analysis.

The findings suggest that Saudization, retention, pay with benefits and health insurance policies significantly affect the diversity management in the Saudi private sector. Therefore, there is a need to develop organizational policies that support the existence of foreign employees for private businesses in Saudi Arabia. Considering differences as strengths that can be utilized to enhance performance, a diverse workforce might better be able to serve diverse markets.

Collecting data from a closed environment such as Saudi Arabia is constrained by access difficulties, as well as inadequate literature on relevant diversity issues. However, the convenience sampling method and snowballing approach adopted in this study generated reliable data. As a result, this study has implications for both the multinational corporations operating in Saudi Arabia and Saudi owned companies operating in the West and intending to adopt and implement diversity management initiatives for branches in different countries. As such, further research on the gulf countries’ diversity management issues would be critical.

The current study is a first survey-based research endeavor on the topic of diversity management in the Saudi context. The findings contribute to the limited knowledge base on middle eastern countries, thus presenting new empirical evidence on the organizational policies and practices of Saudization, retention, pay and benefits and health insurance policies. The study of the Saudi case, thus adds value to the existing knowledge on diversity management.

The purpose of this paper is to investigate the relationship between earnings management and chief executive officers’ (CEOs) compensation. Owing to the fact that earnings management does not have only opportunistic effects, but signaling effects, this study focuses on accruals quality to examine earnings management incentives. Thus, accruals quality is described against future cash flow. The empirical evidences suggest that a positive relationship between discretionary accruals and future cash flow provides predictive elements for earnings management, whereas a negative relationship between discretionary accruals and future cash implies to opportunistic elements for earnings management. Should there is no significant relationship between discretionary accruals and future cash flow, there will be no earnings management, and such a result suggests that incentives and managers’ performance in these firms differ.

The statistical population of this research consists of all listed companies on the Tehran Stock Exchange during 2009–2016. Panel data method is applied in order to estimate the research model.

Findings of the study show that there is no significant relationship between discretionary accruals and future cash flow in pharmaceutical and food industries, thus they have neither predictive nor opportunist earnings management, while the results evidence a negative significant relationship between discretionary accruals and future cash flow in machineries, automobile, mineral and chemical industries. Furthermore, it can be alleged that there is no significant difference between CEOs’ compensation in firms with opportunistic earnings management (OEM) and other types of earnings management. It shows that firms do not have appropriate plans for CEOs’ compensation. Moreover, the relationship between earnings management and stock return has been investigated in this study. We document that stock return is influenced by accruals quality and its components. In other words, stock return significantly differs in firms with OEM and firms without any kind of earnings management.

The authors’ findings provide contributions; for managers, it is noticeable that stock markets have sufficient comprehension about financial statements and the undertaken procedures on them, resulting in a higher return base on fair information. For investors and regulators, using the findings, may have deeper understanding to distinguish between industries that are recognized as opportunistic and non-opportunistic, which, in turn, results in better decision and regulation.

Previous studies have been mostly investigated OEM, while the current study examines both signaling and opportunistic aspects of earnings management.

This paper aims to investigate the effects of some corporate governance mechanisms and executive compensation on audit fees in an emerging market.

The study population consists of 540 observations and 90 listed companies on the Tehran Stock Exchange during the years 2009-2014. The statistical model used in this study is a multivariate regression model; besides, the statistical technique used to test the hypotheses proposed in this research is panel data.

The changes in the value of a CEO’s own firm stock option portfolio, in thousands of rials (Iran’s currency), for a 0.01 change in stock return volatility and stock price are defined as Vega and Delta, respectively. The results demonstrated that there is a positive association between audit fees and delta, but not Vega; this means that a fee premium is linked to CEO Delta incentives. The findings show that Iranian companies pay more audit fees when they give managers more rewards. In addition, the results show that there is not a significant relationship between fees resulting from audit risk and Delta and Vega incentives of the board. Inconsistent with agency theory, the authors found that the independence of board members did not have any effect on audit fees. As a final point, the outcomes of the paper demonstrate that managers who invest in companies under their own management do not have any impact on the amount of audit fee. To put it another way, there is not any significant connection between the board ownership and audit fees.

This is one of the most important studies that simultaneously surveys the impacts of corporate governance mechanisms and executive compensation in the Iranian audit market. The results of this study will reveal more than the role of corporate governance mechanisms for society and users of financial statements because as tools on the CEO actions, they always have to pay attention to the implementation of corporate principles in the economic entity’ operation.

The present study has examined the relationship between two cases of corporate governance mechanisms named the board independence and the board ownership with audit fees in a country where, to the authors’ knowledge as in most other developing markets, such a relationship has not been a subject of empirical research. Moreover, the use of a two-dimensional measure of executive compensation, namely, Delta and Vega incentives, primarily considering research undertaken in an emerging market, as a valuable contribution may be observed.

The present study aims to investigate the relationship between intellectual capital and the readability of financial statements with the mediating role of management characteristics of companies listed on the Tehran Stock Exchange. In other words, this research tries to find the answer to whether intellectual capital can positively affect the readability of financial statements.

A multivariate regression model was used to test the hypotheses for this purpose. The research hypotheses were tested using a sample of 1,309 observations listed on the Tehran Stock Exchange from 2012 to 2018 and a multiple regression model based on panel data and fixed-effects models.

The results indicate that intellectual capital has a positive and significant relationship with the readability of financial statements, which means that with increasing intellectual capital in companies, financial statements’ readability also increases. Based on the hypothesis test results, it has been determined that narcissism, accrual and real earnings management have a negative effect on the relationship between intellectual capital and the readability of financial statements.

Since the present study examines such an issue in emerging markets, it provides users, analysts and legal entities with useful information about management’s inherent and acquired characteristics that significantly impact the purchase of audit opinion. This study’s results also contribute to developing science and knowledge in this field and close the literature gap.

This study aims to investigate the impact of managerial narcissism and overconfidence on financial statements’ comparability. In other words, this paper seeks to answer the question of whether the personality characteristics of managers may affect the level of financial statements’ quality of commercial entities or not.

The research hypotheses are tested using a sample of 896 observations taken from the Tehran Stock Exchange and 245 observations from the Iraqi Stock Exchange during 2012 and 2018 using the multiple regression model based on the combined data technique.

The findings show that managerial narcissism is positively and significantly associated with Iran’s financial statement comparability. In contrast, Iraqi data articulate a negative association between these two variables. This paper finds that Chief Executive Officer overconfidence and financial statements’ comparability are negatively related in both countries. Following the market variation, the different findings suggest that institutional settings such as the general managerial style, adopting international accounting standards (now IFRS) leading to the extent of auditing market globally in Iraq and suffering from international sanctions in Iran, the governing business environment may play an allocative role in preparing financial statements.

The present research is the first research conducted in two emerging markets (Iran and Iraq) examining the relationship between managers’ narcissism and overconfidence and financial statements’ comparability. Therefore, the present research in this area can significantly contribute to the development of science and knowledge.

The purpose of this paper is to evaluate the level of job satisfaction among faculty members of the health sciences program at a Saudi higher education institution; and predict the influence of various factors on overall job satisfaction. However, this study is quite different since it intended to evaluate the level of job satisfaction of faculty members using a self-structured questionnaire and ascertained the various factors influencing the overall job satisfaction of Saudi academics.

An exploratory study design was adopted and Academic Job Satisfaction (AJS) survey was administered to 943 faculty members of the health sciences program through an online system. A total of 850 faculty members responded to 47 items and one global rating item (overall job satisfaction) using a five-point ordinal scale.

The level of job satisfaction of health sciences’ faculty members on all dimensions of AJS is observed to be high (>3.5) except salary, which is shown as medium (2.5–3.49). Regression analysis indicates the factors other than Imam Abdulrahman Bin Faisal University (IAU) administrative policies and interpersonal relationships are significant predictors of overall job satisfaction; and salary is the most significant predictor of overall job satisfaction among health sciences’ faculty members.

This study adds a value to the existing literature by exploring the factors influencing job satisfaction of health sciences’ faculty members working in Saudi Universities. This would aid policy makers to focus on these factors, thereby improve and maintain job satisfaction among healthcare academics.