درخت حوزه‌های تخصصی

The concept of management ability is one of the most important factors in determining and determining the audit fee. Management ability is a dimension of human capital in companies that is classified as intangible assets. Financial distress is also an important factor that may affect audit fees. The findings of this study contribute to the emerging literature on management ability and audit costs by showing whether auditing services pricing is a result of higher management ability in the ongoing financial crisis. In light of the above, this study seeks to examine the impact of managerial skills and auditing fees on the condition of financial distress. This research has been reviewed during a 10-year study from 2009 to 2018. The results of this study show that there is a negative and significant relationship between managerial ability and audit fees despite financial distress. There is also a significant inverse relationship between financial distress and management ability.

Objective : The construction industry has been increasingly criticized for its poor sustainability performance in recent decades, creating a chance for the sector to play a key role in global sustainability efforts. Rapid technological advancements and increasing construction project complexities have driven the need for flexible, sustainability-focused project management frameworks. This study introduces a fuzzy inference system designed to evaluate construction project sustainability, built on insights from extensive literature and expert input. Methods : To design the proposed model, the system inputs—criteria for evaluating the sustainability level of construction projects at various layers—were first identified. Next, the necessary if-then rules were developed based on expert opinions. The system output was determined in alignment with the research’s final objective. By offering a comprehensive assessment of construction project sustainability, the model enables organizations to identify their strengths and weaknesses, assess their current position, and make informed decisions to enhance their sustainable performance.  Results : The output of the research includes a detailed analysis of the sustainability performance of construction projects. The designed model, along with its measurement tools, provides an opportunity for leaders and managers in the construction industry who are concerned about sustainability to gradually enhance their sustainability status and advance the sustainability level of projects. This model consists of three subsystems named the Direction, Execution, and Results subsystems. The aforementioned subsystems are the result of a literature review and are considered inputs to the final level of the model. Conclusion : The designed model serves as a tool to identify and implement improvement methods and potential areas for project advancement from a sustainability perspective. By utilizing this model, the quality of project execution in line with sustainability indicators, while addressing all three dimensions—economic, social, and environmental—improves continuously and proportionately.