ابراهیم فربد

The aim of this research is to verify the effect of environmental regulations on environmental and economic performance through the establishment of a green supply chain with the mediating role of government support and private sector participation with a green innovation approach. The research is practical and descriptive in terms of objective and data selection. The statistical population of the study is experts and pundits available in the field of the supply chain in the industrial park of greater Tehran. 136 people were selected by the non-probabilistic sampling method. Research data are collected according to a standard questionnaire. All extracted data are analyzed using SmartPls statistical software with a variance-based structural equation approach. Statistical indicators such as Cronbach's alpha Composite Reliability, criterion validity and convergence validity of mean-variance, and Fornell and Larker divergence validity have been used to explain the validity of the published questionnaire. The results of the study show that environmental regulations affected the establishment of a green supply chain with the mediating role of government support and private and public partnerships 0.228 and 0.627, respectively, affecting environmental performance. The direct effect of establishing a green supply chain on economic performance in short-term and medium-long term performance were 0.769 and 0.653 respectively. The result of the study can be deployed in green supply chain management (GSCM) at manufacturing companies, especially are located in Tehran. Through the approach of environmental regulations, government support, and the participation of companies in the profitability of themselves, the growth rate can be observed in the economic performance of the country.

As changes in information technology have a significant impact on the structure of companies, integration within the supply chain, which exists directly or indirectly in the structure of any company, can be beneficial for company performance. This study examines the indirect impact of customer responsiveness integration within the supply chain on the economic sustainability of the supply chain through the adoption of blockchain technology as a dynamic capability component in the automotive industry using a Bayesian Structural Equation Modeling (BSEM)approach. The statistical population of the study consists of experts, supervisors, and managers of automotive companies, with 123 individuals selected through non-probability sampling. To assess the validity of the questionnaire, opinions of experts weresought, and Cronbach's alpha was used to determine the reliability of the questionnaires. The SEM-AMOS24 software was used to analyze the research hypotheses and examine the validity of the model usingBSEM. Thefindings of the study indicate that internal integration, including customer and supplier integration, and external integration within the supply chain, have a significant impact on the relationship between blockchain technology adoption and the economic sustainability of the supply chain. Additionally, customer responsiveness about Supply Chain Integration (SCI) and economic sustainability is achieved by attracting desirable domestic and foreign investors.

The purpose of this study is to investigate the impact of digital transformation on audit efficiency in companies listed on the Iranian capital market. Audit delay is used as a key measure to evaluate audit efficiency. To assess digital transformation, an index based on the frequency of keywords related to digital technologies, such as "Internet of Things," "Artificial Intelligence," "Cloud Computing," and "Big Data," in annual reports of companies is calculated. Control variables include company size, financial leverage, board independence, ownership concentration, Return on Assets (ROA), company losses, and CEO duality.This research is applied and descriptive survey in nature, and data were collected from financial reports of companies listed on the Tehran Stock Exchange between 2018 and 2022. Data analysis was performed using linear regression and the Eviews software, with the study adopting a panel data methodology.The results indicate that digital transformation negatively affects audit efficiency, leading to increased audit report delays. Additionally, companies with higher levels of digital transformation experienced more significant audit delays. These effects were particularly evident in firms with higher financial leverage and lower ownership concentration.This study highlights that digital transformation presents new challenges for the auditing profession, emphasizing the need for enhanced skills and the adoption of relevant technologies in the audit process

This research examines the impact of board reforms on audit fees and financial restatements in the Iranian capital market. In this context, data from 115 companies listed in the market were analyzed using panel data and logistic regression methods. Board reforms, as a key aspect of corporate governance, can influence transparency and the quality of financial reporting. The results indicate that enhancing information transparency and strengthening internal controls can reduce the likelihood of financial restatements, potentially leading to lower audit fees. Furthermore, establishing strong relationships between the board and auditors can facilitate the audit process and decrease costs. Finally, recommendations for future research are provided, including exploring the impact of board reforms in other countries and analyzing the role of environmental factors in thisrelationship. This study can contribute to a better understanding of the effects of board reforms on financial performance and audit quality in the Iranian capital market