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With the advancement of technology and more attention to environmental issues, building information modeling (BIM) and green building have become two new and growing trends in the construction industry. Therefore, this study proposes a new strategy that integrates BIM and green building rating assessments with an emphasis on Iran Green Building Rating System (IGBRS).

By creating a Revit-IGBRS project template that includes sheets related to all credits, the project compliance with the IGBRS credits and management of submittal documents for certification has been facilitated. Finally, a case study of the materials and resources category of the IGBRS system was performed to validate the BIM-IGBRS application model. All 8 criteria of this category were examined by using Dynamo programming for the Revit sample project.

A practical model for BIM and IGBRS integration is presented, which allows designers to be aware of the IGBRS scores obtained before the project’s construction phase and examine different scenarios for the highest scores. Overall, this study showed that integrating BIM and the Iranian rating system is possible with some constraints, and adding some features to BIM software can promote this integration.

Given that no study has been conducted on the integration of BIM with the Iran Green Building Rating System (IGBRS), the present research investigates utilizing building information modeling to meet the credits requirements of this rating system. The results of this research can be generalized and used in other green rating systems.

The purpose of the paper is to investigate the extent to which a model based on financial and non-financial variables predicts auditors' decisions to issue qualified audit reports in the case of companies listed on the Tehran Stock Exchange (TSE).

The authors utilized data from the financial statements of 96 Iranian firms as the sample over a period of five years (2012–2016). A total of 480 observations were analysed using a probit model through 11 primary financial ratios accompanying non-financial variables, including the type of audit firm, auditor turnover and corporate performance, which affect the issuance of audit reports.

The results demonstrated high explanatory power of financial ratios and type of audit firm (the national audit organization vs other local audit firms) in explaining qualifications through audit reports. The predictive accuracy of the estimated model is evaluated using a regression model for the probabilities of qualified and clean opinions. The model is reliable, with 72.9% accuracy in classifying the total sample correctly to explain changes in the auditor's opinion.

This study contains some limitations. First, it is likely that similar researches in developed countries set a large sample (e.g. over 1,000 firms) including more years, but the authors cannot follow such a trend due to data access restrictions. Second, banks and financial institutions, investment and holding firms are removed from the sample, because their financial structure is diverse. The third limitation of the study represents the different economic and cultural conditions of Iran compared to other countries. Future studies could focus on internal control material weaknesses or earnings management to predict audit opinion in emerging economies including Iran.

The paper has practical implications and can assist auditors in identifying factors motivating audit report qualifications, mainly in emerging economies.

The paper contributes to auditing research, since very little is known about the determinants of audit opinion in emerging markets including Iran; it also constitutes an addition to previous knowledge about audit opinion in the context of TSE. The paper is one of the rare studies predicting auditor opinions using both financial variables and non-financial metrics.

This paper aims to examine the institutional factors that influence the adoption of eXtensible Business Reporting Language (XBRL) at the country level.

The authors use a large sample of 175 developed and developing countries over 14 years. Data is obtained from different sources including, World Development Indicators, the Reports on the Observance of Standards and Codes (ROSC) website and the Quality of Government database.

The results highlight the significance of coercive, mimetic and normative pressures in terms of ROSC reports, the extent of accounting globalisation and education. However, in further analyses, the authors found that coercive pressure is pronounced in developing countries. Nevertheless, mimetic pressure is an important, influential factor for all countries regardless of their status as developed or developing.

This study responds to the lack of research on the country-level factors of countries’ adoption of XBRL. The present study contributes to the literature by providing additional evidence on the country-level factors influencing XBRL adoption. Using the institutional theory, the authors provide a better understanding of the global diffusion of XBRL, which has attracted little attention. The study also complements prior literature on the adoption of international accounting and financial reporting practices.

Eating patterns around the world have changed considerably, including food choices and preparation. One of these alterations in food consumption patterns is an increase in desire for fast-food consumption, which has been associated with poor diet quality. In order to analyze consumers’ food consumption behaviors, it is necessary to account for psychological factors (e.g. attitudes) that shape behaviors. Thus, the purpose of this paper is to explore influencing factors on the attitudes of consumers in Isfahan City toward fast-food consumption, so as to understand why consumers use fast-food despite widespread knowledge of the negative health consequences.

The predominant paradigm of the present study was quantitative, in that it was a correlational survey. The population of this study consisted of consumers who lived in Isfahan city in June 2015. A total sample of 350 people was selected using convenience sampling. Data were collected through a face-to-face interview with the consumers using a researcher-made questionnaire. Analysis was conducted using SPSS (V20) and AMOS (V20) software and a set of correlation and differential tests.

The results revealed that “health consciousness” and “trust” are the main effective factors on the attitudes of the respondents. The results also revealed that the elder and married respondents have more positive attitudes toward fast-food consumption.

It is worth mentioning that fast-food has become an important part of the Iranian diet. These findings have both academic and policy implications. The results showed that the need for much more consumer education regarding fast-food and mass media could effectively be used. Further, the government should support and subsidize fast-food restaurants so that they may produce healthier food options.

This paper aims to study the effect of knowledge management in formulating competitive strategies for knowledge-based small- and medium-sized enterprises (SMEs) in Malaysia.

A quantitative approach of a survey was carried out on 135 owners and managers of knowledge-based SMEs in Malaysia. Structural equation modeling technique was used to investigate the relationship between knowledge management and competitive strategies. SmartPLS software is used to analyze the quantitative data. Only SMEs which are involved in R&D and innovation were selected to get the right respondents who meet the objective of the study.

The findings show mixed results. Most dimensions of knowledge management have significant relationships to differentiation strategy except for knowledge creation and knowledge acquisition, with only knowledge acquisition showing a significant relationship to cost leadership. Findings reveal that knowledge management has a positive effect on competitive strategies with more inclination toward differentiation strategy, compared to cost leadership strategy which does synchronize with their commitment in research and development and innovation.

This study is only focused on knowledge-based SMEs in central Malaysia. Second, the use of a survey approach minimized the flow of information.

SMEs do have knowledge management practices but may not be exploiting it well. Mapping knowledge management practices would help SMEs identify their strengths and weaknesses to explore better business opportunities. This proves that SMEs are leveraging their resources through knowledge application, dissemination, storage and protection to be different than their competitors. However, their apparent lack of knowledge in knowledge acquisition and knowledge creation should be addressed accordingly, as it is important for their future continuous sustainability.

This paper contributes to the literature of knowledge management relating to competitive strategies in SMEs. The study offers insights on how competitive strategies were formulated through knowledge management. The mixed results reveal a new different outlook of knowledge management relating to competitive strategies.