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This study aims to identify the intellectual structure of expanded audit reporting (EAR), offers a quantitative summation of prominent themes, contributors and knowledge gaps and provides suggestions for further research.

This research uses various bibliometric techniques, including co-word and co-citation analysis for EAR science mapping, based on 123 papers from Scopus Database between 1991 and 2022.

The results show EAR research is focused on Audit Quality; Auditor Liability and Litigation; Communicative Value and Readability; Audit Fees; and Disclosure. Regarding EAR research, Brasel et al. (2016), article is the most cited paper, Bédard J. is the most cited author, Laval University is the most influential university, The Accounting Review is the most cited journal and USA is the leading country. Furthermore, the results show that in common law countries, in which shareholder rights and litigation risk is high, topics such as disclosure quality and audit litigation have been addressed more; and in civil legal system countries, which usually favor stakeholders’ rights, topics of gender diversity or corporate governance have been more studied.

This research has practical implications for standard setters and regulators, who can identify important, overlooked and emerging issues and consider them in future policies and standards.

This paper contributes to the literature by providing a more objective and comprehensive status of the accounting research on EAR, identifying the gaps in the literature and proposing a direction for future research to continue the discussion on the value-relevance of EAR to achieve more transparency and less audit expectation gap.

The purpose of this study is to examine the impact of financial statement comparability as a qualitative feature of financial reporting on cash holdings and the mediating role of disclosure quality and financing constraints in firms listed on the Tehran Stock Exchange (TSE).

Using panel data from 110 TSE-listed firms from 2011 to 2017 in Iran, this study uses the regression analysis to examine the research hypotheses. The first hypothesis examines the relationship between financial statements comparability and cash holdings and two other hypotheses examine the mediating role of financing constraints and disclosure quality in this relationship.

Based on pecking-order theory and institutional context of Iranian firms, the results show that financial reporting comparability has a significant negative impact on corporate cash holdings. The results also show that disclosure quality and financing constraints have no mediating role in the relationship between accounting comparability and cash holdings. The robustness tests with alternative measures of accounting comparability and cash holdings support the findings of this study.

The limitations of this study are as follows: limited number of TSE companies that have necessary data to conduct research; and using the disclosure quality scores provided by TSE organization.

The findings suggest that creditors should consider the financial status and also the quality of financial reporting of companies, before granting credit to them. It is also recommended that regulators in the capital market publish the ratings of companies in terms of financial statement comparability alongside the disclosure ratings and a continuous regulatory oversight on companies.

To the best of the authors’ knowledge, this is the first empirical research on the effect of accounting comparability on the level of cash holdings that examines the mediating role of financing constraints in the context of Iran market as an emerging economy. Moreover, this is the first empirical research that studies the effect of disclosure quality on this relationship.

The purpose of this article is to investigate the relationship between environmental disclosure quality (EDQ) and risk and to further examine whether corporate governance (CG) practices moderate this relationship.

This study uses a set of unique, hand collected data (from 2011 to 2016) to measure EDQ for a sample of 762 firm-years Iranian listed companies. Ordinary least squares regression analysis is performed in testing hypotheses after controlling for a variety of firm, industry and year effects. Moreover, several analyses are performed to establish the robustness of the findings.

The results indicate a negative association between EDQ and firm risk. While board independence moderates this relationship, other CG practices such as CEO duality and board size do not show any effects on the relationship between EDQ and risk. The results remain robust after performing sensitivity tests and under various specifications, including the fixed-effects panel data and Heckman two-stage regressions.

Results are from a sample of firms from one country.

The results have implications for policymakers, legislators and corporate executives, as environmental initiatives are gaining more attention worldwide.

Sustainability initiatives in the areas of environmental and social performance and disclosure are gaining global attention. This study addresses the link between firm risk and EDQ.

This study contributes to the literature by shedding light on the relationship between corporate risk-taking and EDQ in the context of a developing economy.

The growing business complexity has caused many risks (e.g. operational, financial, reputational, cybersecurity, regulatory and compliance) that threaten companies' sustainability and have received attention from regulators, investors, and businesses. The authors present a model for assessing and reporting corporate risk by examining the indicators underlying corporate risk reporting.

A thorough review of the literature and semi-structured interviews with experts were conducted and the fuzzy Delphi technique was used to obtain consensus and screening of risks. The relationships between these risk indicators were recognized, weighted and prioritized by employing a hybrid Decision Making Trial and Evaluation Laboratory Model (DEMATEL) method integrated with Analytic Network Process (ANP) (DEMATEL-ANP [DANP]) approach. Finally, using the Iranian setting of corporate risk reporting, a model was developed to calculate the risk-reporting scores.

The results indicate that risk disclosure quality is more important than risk disclosures' textual properties and quantity. According to the experts, reporting the key risks that the company faces, management's approach to dealing with these risks and quantifying their impact are more important than the other indicators. The results also show that risk reporting in Iran lacks quantitative and specific information, and most risk disclosures are sticky.

The data have been prepared and analyzed according to the unique Iranian reporting environment, which should be considered when interpreting the results.

The results of this research can be used by the regulators of the Stock Exchange Organizations (SEO) to evaluate corporate risk reports and rank companies. Results are also relevant to investors and policymakers to identify companies with poor risk disclosure and to take necessary measures to improve their reporting practices.

This paper contributes to the social and governance literature by presenting the importance of risk reporting in corporate disclosures.

The unique Iranian setting of corporate risk reporting furthers the understanding of risk reporting and thus provides education, policy, practice and research implications for other emerging economies like Iran. Many prior studies focus mainly on the quality of risk disclosure, and other aspects of corporate risk disclosure presented in the study have remained largely overlooked. The corporate risk reporting attributes identified in the study are relevant to the rise of non-financial risks, the textual and qualitative nature of risk reporting and textual risk disclosures.

This study is aims to identify and categorize the perceived risks of Chinese tourists (from mainland China) traveling to Tehran. In addition, this study investigates the relationship between these risks tourists’ information seeking behavior.

This study investigates the relationship between these risks tourists’ information seeking behavior. The research also tries to model the relationship between the explored perceived risks and tourists’ information-seeking behavior. To collect data, a researcher-developed questionnaire containing 24 questions was designed based on a literature review. Before collecting the data, the validity and reliability of the questionnaire were reviewed and confirmed. To do study procedure, one essential question and two hypotheses, including exploratory factor analysis, stepwise regression and independent samples T-test, are used.

The results showed that Chinese tourists perceived health, physical, political, cultural, social and economic risks before their trip (with political risk being the most prominent). Also, the results indicate that the tourists have used different ways to collect information about Iran in general and Tehran in particular. Those travelers who perceived a higher risk were more likely to use the information sources that provide them with detailed and accurate information before traveling to Tehran.

This study provides valuable insights for destination managers and tourism marketers to attract Chinese tourists by considering their perceived risks and information-seeking behavior. It should be noted that this study is not without its own limitations. These limitations include (but are not limited to) the timeframe in which the data was collected (prior to the outbreak of COVID-19) and the destination (Tehran, Iran). Therefore, it is advised that future researchers study the perceived risks and information sources in other parts of the world.

The concept of perceived risk was used in Chinese tourists’ behavioral seeking to predict their future behavior following their perceptions. Thus, the findings of this study will be necessary to local governments and other destination organizations when building successful strategies.

Despite various comparative studies in the field of cultural heritage protection in the world, there is still a significant lack of comparative research on policies related to the legal system of countries' governance. The purpose of this study is to address the comparative policies in Iran and Italy, with a particular focus on the results of the executive experiences of two different types of policies in the cities of Oroumieh (North-West of Iran) and Turin (in North-West of Italy).

Utilising the comparative, analytical, bibliographic and descriptive historical research methodology, which is based on the study of the local, national and international comprehensive review of regulations and policy-making of cultural heritage preservation policies in Iran and Italy. In this research, the related documents in three languages (Persian, Italian and English) have been examined to compare profoundly and comprehensively the policies and regulations adopted in these two countries to be able to analyze the national and transnational regulations and local policies in the cultural heritage sector.

In addition to many cultural similarities and numerous commonalities, especially in the multiplicity of urban cultural heritage in historical centers, the results suggest that the legislation structure in Iran is much more centralized than in Italy. Also, the findings suggest that Italy focuses on aligning its previously centralized national legislative system in line with contemporary European heritage and preservation policies.

The paper outlines how to use historical and cultural similarities through comparative study to benefit the experiences of two historical countries in urban heritage conservation and policy-making part despite their differences.

It can be said that the most important function of the health system is to provide health-care services. This directly affects society’s health and justice. To the best of the authors’ knowledge, this study is the first study that has meta-analyzed the percentage of health services utilization among Iranians to answer this question “How much is the percentage of health-care services utilization in Iran?”

This study is a systematic review and meta-analysis conducted in 2020. The literature review was done by searching the databases of Google Scholar, Scopus, PubMed, Web of Science, Science Direct, SID, Magiran and Irandoc from January 2010 to August 2020. Pooled utilization percentage (UP) was estimated by STATA 15 through random-effects meta-analysis with 95% confidence interval. The I² statistic was used to investigate the possibility of heterogeneity of articles (I² ≥ 50% indicate heterogeneity). A forest plot was applied to report the results. A funnel plot exploited due to publication bias assessment.

Approximately 22% of the reviewed articles have been done at the national level of Iran. Most studies have examined the utilization of outpatient and inpatient services. Based on the random effects method, the pooled value of UP was obtained at 47.82%, (95% CI: 39.33–56.31). Also, the pooled percentage of utilization was statistically significant (Test of UP = 0, Z = 456.44, p = 0.000).

Policymakers can improve the level of utilization from health services by expanding universal coverage, expanding insurance coverage and removing direct and indirect barriers.

To the best of the authors’ knowledge, this is the first systematic review and meta-analysis on health services utilization in Iran that completely considers the utilization rate in all health services and states the practical solutions to cope with utilization deficiencies and barriers.

Supply chain (SC) environment is surrounded by risk variables. This issue is regarded as an emerging and strategic problem which must be resolved by SC executives. The ability to measuring green supplier’s performance and affecting risk variables to demonstrating effective suppliers list has a potential contribution to be investigated. This paper aims to develop a decision-making model to assess green suppliers under legislation and risk factors. This leads to fewer disruptions in managing the SC and its impact to further improvement. It also presents research concepts forming a new approach for identification, prediction and understating relationship of supply risk.

At primal stage, different risk factors that influence green suppliers’ performance are indicated and their relationship is analyzed using decision-making trial and evaluation laboratory (DEMATEL) method. At the same time, failure mode and effect analysis is used to determine risk rating of each supplier. Finally, the evaluation based on distance from average solution (EDAS) method ranks suppliers and several comparisons and analysis are performed to test the stability of the results. The approaches include comparison to technique for order performance by similarity to ideal solution, multi-attributive border approximation area comparison, Vlse Kriterijumska Optimizacija I Kompromisno Resenje and complex proportional assessment methods, followed by analysis of rank reversal, weight sensitivity analysis and effect of dynamic metrics.

A real-time case study on green supplier selection (GSS) problem of a reputed construction company of Spain has been presented to demonstrate the practical aspects of the proposed method. In practice, though organizations are aware of various risks from local and global suppliers, it is difficult to incorporate these risk factors for ranking the suppliers. This real-case application shows the evaluation and incorporation of risk factors into the supplier selection model.

The proposed multi-criteria decision model quantitatively aids managers in selecting green suppliers considering risk factors.

A new model has been developed to present a sound mathematical model for solving GSS problems which considers the interaction between the supplier selection risk factors by proposing an integrated analytical approach for selecting green suppliers strategically consisting of DEMATEL, FMEA and EDAS methods.