درخت حوزه‌های تخصصی

Objectives: This study aims to examine the moderating role of time budget pressure in the relationship between professional commitment and underreporting of audit time. Methodology/Design/Approach: The research employs a descriptive-correlational design and is classified as a cross-sectional survey. Data were collected via a questionnaire. The statistical population comprises all employed auditors, with a sample size of 243 individuals. Hypotheses were tested using regression analysis with SPSS software version 22. Findings: The results reveal a significant negative relationship between professional commitment and underreporting of audit time. Additionally, time budget pressure moderates this relationship, influencing the extent to which professional commitment affects underreporting. Innovation: This study contributes to the auditing literature by highlighting the interactive effect of time budget pressure on the link between auditors’ professional commitment and their reporting behavior. The findings provide practical insights for audit firms seeking to manage audit quality and ethical practices under budget constraints.

Purpose: The current research aims to develop a model for digital transformation within the virtual space of the Broadcasting Organization in accordance with increasing the functionality of the virtual space among the audiences. Due to the lack of a model in this field in order to benefit from it, this research aims to extract the components of the model using the thematic qualitative method or theme analysis.Method: The statistical population includes 15 experts in media management and virtual space. To measure reliability, intra-subject agreement method (reliability between two coders/evaluators) was used to determine the reliability of the texts, and the reliability coefficient obtained for all three interviews and the total reliability coefficient was (0.87), surpassing the minimum acceptable threshold of 0.7, confirming the reliability of the codings and the interviews.Findings: The findings indicate that the model requirements consist of 6 main categories, 9 sub-categories, and 38 sub-categories essential for creating digital transformation and enhancing the interaction of the Islamic Republic of Iran's radio and television with the virtual space. The main categories of the model encompass content production, comprising six main components: content production (with six indicators), opportunities and threats (with 11 indicators), strengths and weaknesses (with 13 indicators), digital transformation components (with five indicators), platforms of introduction (with seven indicators), and consequences of digital transformation (with four indicators), totaling 46 indicators.Conclusion: The results show that establishing a favorable interaction in the virtual space and new media by creating a digital transformation in the national media is effective in attracting the audience and improving the performance of the national media and ensuring the satisfaction of the stakeholders.