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A Meta Analysis on Corporate social responsibility on Accounting and Auditing Researches: Content analysis method

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

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Artificial Intelligence and Ethical Decision-Making in Accounting and Auditing: Analysis of related Challenges

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

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Explaining Network Model of social responsibility Actors in Accounting from Perspective of Corporate Governance System

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

سال:2022

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Determining the Appropriate Model of Corporate social responsibility Auditing (Corporate Ethics) from the Perspective of Human Rights and Their social Values Using Exploratory Factor Analysis and Structural Equation Modeling

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

ناشر: دانش حسابداری و حسابرسی مدیریت - JOURNAL OF Accounting KNOWLEDGE AND MANAGEMENT Auditing

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

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Corporate Governance, social responsibility Disclosure, the Company's Value

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

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A Meta-Study on Corporate Sustainability Reporting in Iranian Accounting and Auditing Research

کلیدواژه: Sustainability Reporting, environmental dimension, economic dimension, social dimension, management dimension

نویسندگان: Ghadrdan Ehsan, Rezaei Farzin

ناشر: حسابداری و منافع اجتماعی - حسابداری و منافع اجتماعی

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

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Fuzzy Logic in Accounting and Auditing

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

سال:2020

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Corporate social responsibility Disclosure and Management Opportunism: The Role Moderating of Corporate Governance

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

سال:2023

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The Impacts of Smart Contracts on Accounting and Auditing

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

سال:2020

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