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Article
Publication date: 30 November 2022

Ensiyeh Jenabi, Niloofar Rabiei, Mahdieh Seyedi, Mohammad Rezaei, Ali Reza Soltanian, Saeid Bashirian and Amir Mohammad Salehi

This study aims to investigate the psychometric properties of the social communication questionnaire (SCQ) in Iran by identifying children with autism spectrum disorder (ASD) who…

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Abstract

Purpose

This study aims to investigate the psychometric properties of the social communication questionnaire (SCQ) in Iran by identifying children with autism spectrum disorder (ASD) who had Persian-speaking parents.

Design/methodology/approach

A case–control study was performed from June to August 2021 in Hamadan, Iran. The case group consisted of children who were examined by clinicians who used a coding scheme based on the DSM-V criteria for ASD by a psychiatrist. The control group consisted of non-ASD children who were asked to participate in the study. This study conducted the reliability, content and face validity to evaluate the psychometric properties of the tool. In the first step, Kaiser–Meyer–Olkin and Bartlett’s test were used to determine sampling adequacy and appropriateness of correlation matrix. In the second step, the exploratory factor analysis approach was used. The method of extracting the factors is done by using the varimax rotation method and selecting the number of factors using an eigenvalue and scree plot. Statistical analysis was performed using Software Package for Social Sciences 21 with the statistical significance set at level less than 0.05.

Findings

The quantitative content validity analysis revealed that the mean of content validity ratio and content validity index were 0.92 and 0.91, respectively. Mean score ± standard deviation in the two groups of ASD and control were 14.23 ± 3.84 and 7.83 ± 4.80, respectively. With cut-off point >12.5, sensitivity, specificity and misclassification error values were 73.33%, 80.0% and 23%, respectively.

Research limitations/implications

The results showed that the internal consistency of the SCQ is desirable. Also, the internal consistency of its five subscales was obtained between 0.700 and 0.87. The findings showed that SCQ questionnaire is highly reliable in reciprocal social interaction (Factor 1) and the total score, while other factors were relatively reliable.

Originality/value

To the best of the authors’ knowledge, this is the first paper on psychometric properties of SCQ in ASD children in Iran.

Details

Advances in Autism, vol. 9 no. 2
Type: Research Article
ISSN: 2056-3868

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Article
Publication date: 3 April 2018

Mohammad Rezaei, AliReza Moradi, Mehdi Tehrani-Doost, HamidReza Hassanabadi and Reza Khosrowabadi

The purpose of this paper is to investigate the effects of combined risperidone (RIS) and pivotal response treatment (PRT) in children with autism spectrum disorder (ASD).

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Abstract

Purpose

The purpose of this paper is to investigate the effects of combined risperidone (RIS) and pivotal response treatment (PRT) in children with autism spectrum disorder (ASD).

Design/methodology/approach

In all, 34 children diagnosed with ASD (mean age of 12.36 years) were randomly divided into two groups: an RIS treatment group (n=18) and an RIS plus PRT (n=16). Communication skills were evaluated with the child communication checklist (CCC).

Findings

Total score of the CCC was increased in both groups after three months compared with the score prior to treatment. The total score of the CCC was significantly higher in the combined treatment group than in the RIS group.

Originality/value

Treatment with RIS combined with PRT may result in a better outcome in communication skill for children with autism than RIS training alone.

Details

Advances in Autism, vol. 4 no. 2
Type: Research Article
ISSN: 2056-3868

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Article
Publication date: 14 May 2024

Amin Sarlak, Mehdi Khodakarami, Reza Hesarzadeh, Jamal A. Nazari and Fatemeh Taghimolla

Climate change has led to a rise in the frequency, intensity and scope of droughts, posing significant implications for businesses. This study examines the impact of local…

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Abstract

Purpose

Climate change has led to a rise in the frequency, intensity and scope of droughts, posing significant implications for businesses. This study examines the impact of local community drought levels on audit pricing. Additionally, it explores the moderating effects of high-tech industries, auditor busyness and the level of local community concern regarding the drought crisis.

Design/methodology/approach

This study employs a mixed-methods approach to rigorously test the research hypotheses. The quantitative phase of the study utilizes a sample of 1,278 firm-year observations from Iran’s capital market. For the analysis of the quantitative data, ordinary least squares regression with clustered robust standard errors is used. Additionally, this research supplements its quantitative findings with qualitative evidence obtained through semi-structured interviews with 19 Iranian audit partners.

Findings

The results suggest that firms operating in provinces facing severe droughts experience notably higher audit fees. Furthermore, the positive relationship between drought and audit fees is weakened when auditors are busy, local community concern regarding the drought crisis is high or the firm operates within high-tech industries. These findings are supported by a range of robustness checks and qualitative evidence gathered from the field.

Originality/value

This research contributes to the growing literature on climate change by examining the influence of local community drought levels on audit pricing within an Iranian context. Additionally, our study sheds light on how high-tech industries, auditor workload and the level of local community concern regarding the drought crisis moderate the relationship between drought and audit fees. Importantly, our study pioneers in providing mixed-methods evidence of the association between drought severity and audit fees.

Details

Asian Review of Accounting, vol. 32 no. 5
Type: Research Article
ISSN: 1321-7348

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Article
Publication date: 2 December 2024

Seyed Abolfazl Aghili, Mostafa Khanzadi, Amin Haji Mohammad Rezaei and Morteza Rahbar

Hospital heating, ventilation and air conditioning (HVAC) systems are essential to patient safety and wellness. System malfunctions, however, may result in energy waste and even…

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Abstract

Purpose

Hospital heating, ventilation and air conditioning (HVAC) systems are essential to patient safety and wellness. System malfunctions, however, may result in energy waste and even pose health dangers. This project aims to provide a fault detection and diagnostics framework designed primarily for HVAC systems in hospitals.

Design/methodology/approach

In order to identify problems in hospital air handling units, the study uses a data-driven methodology that makes use of Long Short-Term Memory (LSTM) and Gated Recurrent Units (GRU) models. To address the problem of uneven data, the dataset is balanced. Other machine learning classifiers, such as Logistic Regression, Multilayer Perceptron, Support Vector Machine, Random Forest, Gradient Boosting and eXtreme Gradient Boosting, are compared to see how well the LSTM and GRU models perform.

Findings

Regarding defect detection, the LSTM and GRU models outperform traditional classifiers in terms of both accuracy and computation speed, with high accuracy rates surpassing 90%. Due to its simpler design, GRU achieves higher accuracy and performs faster calculations than LSTM. These recurrent models work well to identify temporal relationships in time-series data, which is crucial for detecting HVAC system problems.

Originality/value

This study closes a research gap by concentrating on issue identification in hospital HVAC systems using actual data. It illustrates how deep learning may increase the precision of fault identification and computational efficiency in medical settings by utilizing LSTM and GRU models.

Details

Smart and Sustainable Built Environment, vol. ahead-of-print no. ahead-of-print
Type: Research Article
ISSN: 2046-6099

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Article
Publication date: 6 August 2020

Mahdi Salehi, Mahbubeh Mahmoudabadi, Mohammad Sadegh Adibian and Hossein Rezaei Ranjbar

The present study aims to assess the effect of managerial entrenchment on firms’ corporate social responsibility (CSR) activities and financial performance in Iran.

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Abstract

Purpose

The present study aims to assess the effect of managerial entrenchment on firms’ corporate social responsibility (CSR) activities and financial performance in Iran.

Design/methodology/approach

In this paper, the variable of managerial entrenchment, which includes board independence, management duality, management tenure, the board compensation, independence and ownership percentage, is initially analyzed using the exploratory factor analysis method, and its effect on performance and CSR is evaluated using the multivariable regression test. Given that a total of 103 listed companies on the Tehran Stock Exchange are selected during 2012–2017. In this paper, return on assets (ROA) and Tobin’s Q are the two variables to measure financial performance.

Findings

The results of hypotheses testing indicate that there is a positive and significant relationship between managerial entrenchment and financial performance based on the ROA and Tobin’s Q indices, separately. Moreover, the results of this study indicate that there is also a positive and significant relationship between managerial entrenchment and CSR activities.

Originality/value

The current study almost is the first study, conducted in a developing country similar to Iran, and the provided results might be beneficial to other developing countries.

Details

International Journal of Productivity and Performance Management, vol. 70 no. 7
Type: Research Article
ISSN: 1741-0401

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Article
Publication date: 11 January 2016

Mohammad Rezaei-Zadeh and Tamer K Darwish

The purpose of this paper is to provide an integrated framework to indicate which antecedents of absorptive capacity (AC) influence its learning processes, and to propose testing…

1252

Abstract

Purpose

The purpose of this paper is to provide an integrated framework to indicate which antecedents of absorptive capacity (AC) influence its learning processes, and to propose testing of this model in future work.

Design/methodology/approach

Relevant literature into the antecedents of AC was critically reviewed and analysed with the objective of categorising and explaining the influence of AC on learning processes, including exploratory, transformative and exploitative learning.

Findings

By considering the level of learning, the proposed model demonstrates that the antecedents of AC vary, comprising exploratory, transformative and exploitative learning processes. Moreover, this study reveals the complex interplay between the antecedents of AC.

Research limitations/implications

The proposed model was developed theoretically, thus pending further empirical validation according to environmental turbulence, knowledge characteristics and modes of governance. This study also urges researchers to explore whether or not the antecedents of AC differ based on organisational outcomes.

Practical implications

The model can be put into a testable template for use by researchers. It further guides managers in developing effective processes for learning to use external knowledge.

Originality/value

It is the first work to schematically bring together and discuss the antecedents of AC and its influence on learning processes, and further provides a framework capable of facilitating the empirical testing of this nexus.

Details

The Learning Organization, vol. 23 no. 1
Type: Research Article
ISSN: 0969-6474

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Article
Publication date: 18 March 2024

Reihaneh Alsadat Tabaeeian, Majid Mohammad Shafiee and Azarnoush Ansari

This paper aims to investigate the effect of gamified e-service quality (GE-SQ) on customer value co-creation, relationship quality and purchase intention in e-retailing.

337

Abstract

Purpose

This paper aims to investigate the effect of gamified e-service quality (GE-SQ) on customer value co-creation, relationship quality and purchase intention in e-retailing.

Design/methodology/approach

A questionnaire was used to collect data from a sample of 549 e-retailing customers who participated in a gamified online service process. A structural equation modeling approach was adopted to analyze the model.

Findings

The empirical evidence confirmed that GE-SQ encouraged customer value co-creation behavior and relationship quality. Customer value co-creation and relationship quality led to higher purchase intention. Also, value co-creation and relationship quality partially mediated the relationship between GE-SQ and purchase intention.

Originality/value

The findings increase our knowledge of GE-SQ and its behavioral consequences. Moreover, the study proposes and validates a theoretical framework based on GE-SQ, value co-creation and customer relationship quality. This study provides insight into using gamification as a practical tool in the e-retailing industry.

Details

International Journal of Quality and Service Sciences, vol. 16 no. 2
Type: Research Article
ISSN: 1756-669X

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Article
Publication date: 16 June 2021

Hojat Mohammadi, Mahdi Salehi, Meysam Arabzadeh and Hassan Ghodrati

This paper aims to assess auditor narcissism’s effect on audit market competition (auditor concentration, clients’ concentration and competitive pressure).

695

Abstract

Purpose

This paper aims to assess auditor narcissism’s effect on audit market competition (auditor concentration, clients’ concentration and competitive pressure).

Design/methodology/approach

This paper’s method is descriptive-correlational based on published information from listed firms on the Tehran Stock Exchange from 2012 to 2018 using a sample of 188 firms (1,310 observations). The method used for hypothesis testing is linear regression using panel data.

Findings

The results show a negative and significant relationship between auditor narcissism and audit market competition and its indices, including auditor concentration, clients’ concentration and competitive pressure. Moreover, a positive and significant relationship was observed between audit quality and audit market competition and its indices, including auditor concentration, client concentration and competitive pressure.

Originality/value

To analyzes competition indices in the audit market (auditor concentration, clients’ concentration and competitive pressure). The variable is assessed once more using the exploratory factor analysis of the so-called three variables single variable, named audit market competition. So the central question of the study is investigated within a broader sense. Moreover, as the present study is carried out in the emergent financial markets with extremely competitive audit markets to figure out the effect of auditors’ intrinsic characteristics on such markets’ competitiveness, it can provide useful information in this field.

Details

Management Research Review, vol. 44 no. 11
Type: Research Article
ISSN: 2040-8269

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Article
Publication date: 8 June 2022

Parisa Saadat Behbahaninia

This study aims to examine the effects of agency cost on auditor choice. This paper also deals with the moderating role of the board’s financial expertise (Bfe) and the status of…

576

Abstract

Purpose

This study aims to examine the effects of agency cost on auditor choice. This paper also deals with the moderating role of the board’s financial expertise (Bfe) and the status of the internal control (Intecon) system on the relationship between agency cost and auditor selection.

Design/methodology/approach

This study’s sample consists of 1,040 firm-year observations of Iranian nonfinancial companies listed on the Tehran Stock Exchange from 2012 to 2019. The information required for this research is mainly extracted from Comprehensive Database of All Listed Companies (in Iran Stock Exchange). Data from 130 companies were obtained during the research period. This study used logistic regression to test the hypotheses.

Findings

The findings indicate that companies with higher agency costs choose the auditor from lower classes. As the proportion of financial expert members on the board increases, the intensity of this relationship will be reduced. Companies with higher agency costs choose the auditor from the lower classes, but the higher the ratio of financial expert board members, the more these companies will choose high-quality auditors. However, findings showed that the status of the Intecon system has no moderating effect on the relationship between agency costs and auditor selection.

Originality/value

The results of this study can expand the existing literature on the relationship between auditor selection and agency costs and the factors affecting this relationship, especially the Bfe and Intecon. This research has significant suggestions for regulators, stakeholders, shareholders and analysts in emerging economies that may encounter similar contextual implications.

Details

Journal of Financial Reporting and Accounting, vol. 22 no. 4
Type: Research Article
ISSN: 1985-2517

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Article
Publication date: 19 June 2024

Ameen Qasem

This study aims to examine the association between institutional investors’ ownership (IOW), politically connected firms (POCF) and audit report lag (AUDRL).

154

Abstract

Purpose

This study aims to examine the association between institutional investors’ ownership (IOW), politically connected firms (POCF) and audit report lag (AUDRL).

Design/methodology/approach

This study employs a feasible generalised least squares (FGLS) model for panel data to examine the association between IOW, POCF and AUDRL for Malaysian publicly listed companies.

Findings

The findings reveal a statistically significant negative relationship between IOW and AUDRL, with this negative relationship being more pronounced amongst POCF. Additionally, the results demonstrate that the relationship between IOW and AUDRL varies depending on the domicile of IIs (local vs. foreign). Specifically, local institutional investors exhibit a negative and statistically significant relationship with AUDRL, whilst foreign institutional investors show a positive and statistically significant relationship with AUDRL.

Originality/value

The results of this study provide a new understanding of auditor responses to institutional investor monitoring and political connections (PCs) in an emerging economy.

Details

Journal of Accounting in Emerging Economies, vol. 15 no. 1
Type: Research Article
ISSN: 2042-1168

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