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- The effect of corporate strategic change on auditors’ predictions of going-concern opinions: the influence of crisis caused by the pandemicPublication . Arianpoor, Arash; Ramezanpour, Mohammad; ABDOLLAHI, AHMADThe purpose of this study is to investigate the impact of corporate strategic change (CSC) on the probability of an auditor’s going-concern opinion (GCOP) and the moderating role of COVID-19 on companies listed on the Tehran Stock Exchange. Design/methodology/approach – Information about 193 companies from 2014 to 2023 is examined. Considering that the dependent variable was binary, binary logistic regression analysis was used. Findings – The results of this study showed that CSC decreased the probability of a GCOP. Moreover, COVID-19 strengthened the adverse effects of CSC on the probability of an auditor’s opinion of going concern. The results also confirmed that CSC is exogenous in econometric models, indicating no omitted-variable bias or reverse causality. Originality/value – Audit failures in the past few years have highlighted a severe lack of early warning mechanisms and GCOPs. Although the existing models offer no recourse, the International Auditing and Assurance Standards Board’s (IAASB) direction in revising the International Standard on Auditing 570 shows that strategic cues can be powerful managerial signals, moving audit frameworks into managerial behavior. Moreover, signals under crisis and external shocks (e.g. COVID-19) can amplify the interpretive power of strategic behavior. This study empirically validates IAASB’s direction of IAASB. Through incorporating CSC and COVID-19, audit models can become more sensitive to proactive turnaround behaviors, thereby reducing systemic audit blind spots.
- Enhancement of the antioxidant response in gilthead seabream (Sparus aurata) juveniles through dietary algal supplementationPublication . Bolinhas, João Miguel Ramos; Teodósio, Rita; Engrola, SofiaFish in aquaculture are exposed to stressors such as handling and transport, which can lead to oxidative stress, compromising cellular integrity. Dietary intervention involving bioactive compounds can improve resilience and mitigate such damage. This study investigated the impact of algae-supplemented diets on the antioxidant and immune response of juvenile gilthead seabream following a short feeding trial and a subsequent stress challenge. A seven-day feeding trial was conducted using four diets: a control commercial-like diet (CTRL) and three alternatives supplemented with processed Tisochrysis lutea biomass (Tiso), Tisochrysis lutea biomass combined with Gelidium sp. extract (TisoG), and Tisochrysis lutea biomass and Skeletonema costatum extract (TisoS). Following the feeding trial, the challenge involved standardized events and infection with a pathogen (Photobacterium damselae subsp. piscicida) to assess if fish antioxidant responses were affected by the dietary treatments. Liver samples were collected post-feeding trial (Sampling 1-S1) and 6 hours post-infection (Sampling 2-S2) to evaluate growth performance, oxidative stress biomarkers, and expression of antioxidant and immune-related genes. Algae-supplemented diets had no negative effects on growth, feed efficiency, or survival. At S1, the TisoG group had significantly lower superoxide dismutase (SOD) activity and total antioxidant status (TAS) compared to other treatments. No differences were found in lipid peroxidation (LPO) or catalase (CAT) activity. At S2, SOD activity increased in Tiso, and TAS significantly increased in TisoG, with CAT and LPO remaining unaffected by diet. Gene expression at S1 showed no significant changes in oxidative stress markers, although igm was downregulated in Tiso and il-1β upregulated in TisoS. No differences were found in il-10, tnf-α, or hsp70. After S2, gpx1 was upregulated in CTRL and TisoG, sod2 was suppressed in TisoS, and nrf2 declined in all algae-fed groups. il-10 and tnf-α were highest in CTRL and significantly lower in TisoS. The Tisochrysis lutea and Gelidium extract diet was the most effective blend in enhancing antioxidant capacity and stress-related gene expression, especially after the challenge.