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کلیدواژه: Accounting and Auditing, Trends, related constructs, Corporate social responsibility
نویسندگان: Sepasi Sahar, Talebian Darzi Fatemeh
ناشر: دانش حسابداری و حسابرسی مدیریت - JOURNAL OF Accounting KNOWLEDGE AND MANAGEMENT Auditing
Nowadays, Corporate social responsibility seems necessary for many companies and companies are disclosing this information to increase shareholder wealth. Numerous studies have reviewed the history and evolution of this concept in recent decades. However, no research has been conducted in the countr... ادامه
سال:2022
مشاهده/دانلود
کلیدواژه: Keywords: challenges, Future of accounting,
نویسندگان: Azarsaeed Yashar, Rostami Shoeyb
ناشر: قضاوت و تصمیم گیری در حسابداری - Judgment and Decision Making in Accounting and Auditing
AbstractThis article examines the ethical challenges of using Accounting systems based on artificial intelligence for decision-making and presents the correct decision-making in the framework of the four-component model of Rest. The following article contributes to the literature related to accounti... ادامه
سال:2023
کلیدواژه: Sociology,Actor Network,Corporate Governance System,Corporate Social Responsibility
نویسندگان: MOHAMMADI OMID, GIVAKI EBRAHIM, Kabiri Mohamad Taghi, MOSLEMI AZAR
ناشر: حسابداری و منافع اجتماعی - حسابداری و منافع اجتماعی
Objective: The research is aimed at designing network model of social responsibility actors in Accounting from perspective of Corporate governance system. Method: To achieve research goal, primarily and studying theoretical foundations, research background, and performing semi-structured interviews ... ادامه
کلیدواژه: Corporate Social Responsibility Audit,Human Rights,Social values,Attitude to Citizenship Rights,Responsibility and Accountability,Information and Transparency
نویسندگان: DAVOUDI NASR MAJID, TALEBNIA GHODRAT ALLAH, ROYAEE RAMAZANALI, SALEHI AMIRI SEIED REZA
Today, Corporate social responsibility has become much wider than the past, with the addition of topics such as the environment, human rights, labor standards and the fight against corruption. Theories of Corporate social responsibility can be expressed in the theory of legitimacy, stakeholder theor... ادامه
سال:2018
کلیدواژه: Company's Value,Concentration of Ownership,Corporate Governance,Block Ownership,Social Responsibility
نویسندگان: HAJIHA ZOHREH, SHAKERI ABDOREZA
ناشر: پژوهش های حسابداری مالی و حسابرسی - The Financial Accounting and Auditing Researches
Corporate social responsibility and related disclosures are critical to the continuity of Corporate activities. The purpose of this paper is to study the relation between Corporate governance, social responsibility and the company’ s value among the firms listed in Tehran Stock Exchange. The ... ادامه
سال:2020
کلیدواژه: Sustainability Reporting, environmental dimension, economic dimension, social dimension, management dimension
نویسندگان: Ghadrdan Ehsan, Rezaei Farzin
Purpose: The purpose is to review articles in the field of sustainability reporting. In order to be able to evaluate the most important topics that are currently being considered as well as the research needs related to this field.Research Method:ادامه
سال:2024
کلیدواژه: Fuzzy Logic,Accounting,Auditing,Ambiguity
نویسندگان: IMENI MOHSEN
ناشر: JOURNAL OF FUZZY EXTENSION AND APPLICATIONS - JOURNAL OF FUZZY EXTENSION AND APPLICATIONS
Many areas of Accounting have highly ambiguous due to undefined and inaccurate terms. Many ambiguities are generated by the human mind. In the field of Accounting, these ambiguities lead to the creation of uncertain information. Many of the targets and concepts of Accounting with binary classificati... ادامه
کلیدواژه:
نویسندگان: Shofawati, Atina
ناشر: Springer, Cham
... ادامه
کلیدواژه: Accrual earnings management , Corporate governance , Corporate social responsibility, Manager's opportunistic behavior , Real earnings management
نویسندگان: Mashayekhi Bita, Hasanzadeh Shadi, Samavat Milad, Nazari Saeideh
ناشر: بررسیهای حسابداری و حسابرسی - THE IRANIAN Accounting AND Auditing REVIEW
Objective: In the present day, companies are not only responsible for enhancing shareholder wealth but also for placing a significant emphasis on social and environmental considerations. Transparency in non-financial reporting, including Corporate social responsibility (CSR), now holds equal importa... ادامه
کلیدواژه: Smart Contracts,Block Chain,Robotic Automation Process,Artificial Intelligence,Internet of Things
نویسندگان: Jamalianpour Mozaffar, Alipour Fallah Pasand Ali
ناشر: مطالعات حسابداری و حسابرسی - JOURNAL OF Accounting AND Auditing STUDIES
Since the dawn of time, mankind has been in search of different ways of exchanging goods and services. Such exchanges have been built upon contracts or agreements between two or more parties whose will has given way to the creation of a legal phenomenon. Since the last few decades, man’ s eve... ادامه
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