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This study aims to examine the impact of the COVID-19 pandemic on the relationship between auditors’ work stress and client participation with audit quality (AQ).

This study is a descriptive-survey type and the data were collected through a questionnaire distributed online. The statistical population consisted of auditors working in audit firms in Iran and the sample was selected using a random sampling method. Structural equation modeling was used to analyze the data.

The findings of this study suggest that the COVID-19 pandemic exacerbated the negative relationship between auditors’ work stress and AQ. In addition, the results indicate that client participation in the audit process did not significantly impact AQ during the COVID-19 pandemic.

Given the global and widespread impact of the COVID-19 pandemic on individuals’ lives and work settings, this study provides an opportunity to explore the challenges auditors face concerning health protocols and their well-being during the pandemic, specifically within the context of Iran. The unique circumstances of the pandemic have placed additional pressure on auditors to navigate and address the challenges arising from COVID-19 in their workplaces. Although research on the effects of the pandemic on accounting and auditing is ongoing, this study contributes to the literature by expanding our understanding of the specific implications and circumstances faced by auditors during the COVID-19 outbreak.

In the era of digitalization, digital technology has transformed businesses and created enormous opportunities for organizations worldwide. Unsurprisingly, research on digital transformation has garnered significant interest among academics in recent decades. However, this study aims to recognize the key and holistic antecedents influencing digital transformation in manufacturing firms. This study also investigates the indirect relationships of antecedents with firm performance.

The hypothesis was investigated using the partial least squares structural equation modeling (PLS-SEM) approach. The data was collected from 279 employees through a self-administered survey of manufacturing firms.

The results described a significant and positive impact of competitive pressure, leadership role, organization culture, organization mindfulness, government regulation, and IT readiness on digital transformation and firm performance. Furthermore, digital transformation partially mediates the relationship between antecedents and firm performance.

The study finds a holistic perspective of the critical antecedents of digital transformation using the mediation role of digital transformation and moderating effects of firm agility. Additionally, all antecedents have a significant association with Firm Performance.

In Iran, the frequent occurrence of disasters has always been a major problem. In recent decades, disasters have created considerable challenges, especially in cities. Hence, understanding the levels of urban resilience (UR) and planning for addressing vulnerabilities plays a key role in the era of increasing risks and uncertainties. The present study aims to provide a comprehensive overview of the state of resilience of Iranian cities.

A systematic literature review method was used to determine how resilient Iranian cities are. To find relevant studies, the authors searched Iranian and international databases such as Scopus, ScienceDirect, SID and Magiran. There was no restriction on the inclusion date, meaning that all papers published up until September 16, 2021 were considered for inclusion. The PRISMA framework was used for literature search and selection and, finally, 153 studies focused on 52 cities of Iran were selected for the systematic review.

In general, the results showed that the level of resilience was low in Iranian cities. Also, informal settlements, worn-out urban fabrics and the central parts of cities showed lower resilience than other parts.

The results of the study can be used to inform municipal authorities, urban planners and non-governmental organizations of the actions that need to be taken to enhance the resilience of Iranian cities.