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کلیدواژه: Corporate Governance, timeliness, Internal Auditing, Financial reporting
نویسندگان: Mashayekhi Bita, Afrasiab Amirreza, Mokhtarian Reza, Azizzadeh Parikhani Zahra
ناشر: پژوهش های حسابرسی حرفه ای - Professional Auditing Research
The timeliness of financial reporting can enhance the trust of investors and shareholders in financial information while preventing potential legal and financial issues. Among the critical factors, internal auditing is a vital component of the oversight process, ensuring the accuracy and reliability... ادامه
سال:2025
مشاهده/دانلود
کلیدواژه: Quality of internal audit unit's performance,Quality of financial reporting,Delay in issuing the report of independent auditor
نویسندگان: VALIZADEH LARIJANI AZAM, RAHMANI ALI, Shabani Asli Samaneh
ناشر: JOURNAL OF APPLIED RESEARCH IN FINANCIAL reporting - JOURNAL OF APPLIED RESEARCH IN FINANCIAL reporting
The Internal Audit Unit is one of the corporate governance mechanisms in order to better monitor shareholders' behavior and performance. Therefore, the purpose of the present study is to investigate the relationship between the quality of internal audit unit's performance and the quality of financia... ادامه
سال:2022
کلیدواژه: Agency theory,Corporate governance,Emerging markets,Financial reporting quality
نویسندگان: NIKBAKHT MOHAMMAD REZA, Ahmad Khanbeigi Mostafa
ناشر: بررسیهای حسابداری و حسابرسی - THE IRANIAN ACCOUNTING AND AUDITING REVIEW
Objective: Considering the importance of Corporate Governance and its impact on financial reporting quality, in this study, the impact of corporate governance on financial reporting quality (FRQ) has been investigated by using different criteria to measure the FRQ’ s components (12 models) an... ادامه
سال:2018
کلیدواژه: Financial Reporting Readability,Agency Cost,Corporate Governance
نویسندگان: NOROUZI MOHAMMAD, AZINFAR KAVEH, ABBASI EBRAHIM, DADASHI IMAN
ناشر: راهبرد مدیریت مالی - JOURNAL OF FINANCIAL MANAGEMENT STRATEGY
Today, in developing countries, corporate governance mechanisms are seen as a regulatory factor for the company. According to the representation theory, the first problem with representation is the existence of a conflict of interests between the shareholder and the manager. The listed companies are... ادامه
سال:2021
کلیدواژه: Financial Stability,Fraudulent Financial Reporting,Quality of Corporate Governance Mechanisms
نویسندگان: Esmailikia Ghareibeh, Oshani Mohammad
ناشر: دانش حسابداری - JOURNAL OF ACCOUNTING KNOWLEDGE
Objective: Recent corporate scandals, global financial crises, and global environmental issues have led to a growing demand from diverse stakeholders for transparency and regular disclosure of information. The financial statements provide all the financial information related to the financial condit... ادامه
کلیدواژه: Corporate Governance, stakeholder management, fraudulent reporting
نویسندگان: Asghari Shiveh Ali, Ghayour Farzad, Mansourfar Gholamreza
ناشر: حسابداری و منافع اجتماعی - حسابداری و منافع اجتماعی
Purpose: examining the causes and conditions of financial scandals in companies shows that the lack of effective control over managers and imperfect governance of shareholders over how to manage affairs, along with delegating unlimited authority to management, provides grounds for f... ادامه
سال:2023
کلیدواژه: Cost stickiness,Agency Problems,Corporate Governance Quality,Family Firms,Non-Family Firms.
نویسندگان: Farzad Ghayour Farzad Ghayour, Didar Hamzeh, Ghayour Farzad
ناشر: حسابداری ارزشی و رفتاری - IRANIAN JOURNAL OF BEHAVIORAL & VALUED ACCOUNTING
Understanding cost behavior and identifying cost stickiness is crucial for internal and external stakeholders, as it influences company profitability and decision-making. Cost stickiness arises from the asymmetry in cost responses to changes in sales and can be affected by the Agency problem, which ... ادامه
سال:2024
کلیدواژه: Corporate Governance,Stock Price Crash Risk,Financial Reporting Quality,Auditor Expertise
نویسندگان: Eslamdoost Mahnaz, Ranjbar navi Rostam, Chenari Hassan
Objective: The main purpose of this study is to examine the effect of external corporate governance mechanism on stock price crash risk in firms listed on the Tehran Stock Exchange, with emphasis on financial reporting quality and auditor industry expertise. Methods: Data in the research was collect... ادامه
کلیدواژه: Financial Statements Comparability,Cash Financial Reporting Quality,Financial Constraint Corporate Governance
نویسندگان: BLUE GHASEM, HASANZADEH DIVA SEYED MOSTAFA
Cash management is one of the most controversial subjects of financial management. How to use the corporate’ s resources, and in particular internal funds, is an important decision in the conflict between shareholders and managers. Managers, by opting the appropriate combination of assets and... ادامه
سال:2019
کلیدواژه: Performance variability,Accruals quality,Corporate governance quality
نویسندگان: VALIZADEH LARIJANI AZAM, HOSSEINI SEYED ALI, Tahmasebi Ashtiyani Mahsa
Objective: As prior studies consequences, accruals quality and corporate governance are two important factors that can affect on firms performance significantly. Establishing corporate governance and increasing the quality of that, as one of the benchmarks to measure the performance of the firms, wi... ادامه
سال:2020
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