ورود/ثبت نام
جستجو
مرتبط ترین ها
به روز ترین ها
پر بازدیدترین ها
پر دانلودترین ها
فیلتر ها
از سال
تا سال
زبان
نوع محتوا
نوع دسته بندی
متن کامل
کلیدواژه: Internal Audit,Insurance Company,Comprehensive Risk Management
نویسندگان: Rezakhani Majid, DADBEH FATEMEH
ناشر: پژوهشنامه بیمه - Iranian Journal of Insurance Research
Objective: This study aimed to investigate the role of internal Audit in comprehensive risk Management (CRM) of Iranian insurance companies and to find out whether internal Audit affects the comprehensive risk Management in these companies. Methodology: This study is an applied study in terms of its... ادامه
سال:2021
مشاهده/دانلود
کلیدواژه: Institutional Ownership,Ownership Concentration,Board Size,Board Independence,Audit Opinion Shopping
نویسندگان: Saber Mobasser Kabir, Vatanparast Mohammadreza, AZADI KEYHAN, MESHKI MIAVAGHI MEHDI
ناشر: INTERNATIONAL JOURNAL OF FINANCE AND MANAGERIAL ACCOUNTING - INTERNATIONAL JOURNAL OF FINANCE AND MANAGERIAL ACCOUNTING
Sustainability and development of the Audit profession is a function of the quality of Auditors' services and adherence to professional standards such as independence plays a key role in this. Consequences of neglecting the quality of services and non-compliance with ethical standards can create irr... ادامه
کلیدواژه: Audit Committee,Audit Firm Size,Corporate Governance,Financial Statement Comparability
نویسندگان: HAJIHA ZOHREH, Azadzadeh adeleh
ناشر: دانش حسابداری مالی - JOURNAL OF FINANCIAL ACCOUNTING KNOWLEDGE
Purpose: The main objective of this study is to investigate the relationship between Audit committee characteristics and comparability of financial statement with the moderating role of Audit firm size and Corporate governance. Methods: In this study, have been investigated 56 firms listed on Tehran... ادامه
سال:2019
کلیدواژه: Audit Report Lag,the Insurance Industry,Corporate Governance
نویسندگان: Yalfani Amir, NORAVESH IRAJ, Taleb niya Ghodratalah, ASGHARIZADE EZATOLLAH
ناشر: پژوهش های حسابداری مالی و حسابرسی - The Financial Accounting and Auditing Researches
Corporate governance is one of the effective factors on the companies’ performance in various industries. One of the factors affected by this parameter is the quality of proposing financial statements or Audit report lag. This paper attempts to examine the Corporate governance relationship wi... ادامه
کلیدواژه: audit report lag,timely disclosure,Corporate Governance,audit committee activity
نویسندگان: Lari dashtebayaz Mahmoud, Mohammadi Shaban, NAGHSHBANDI NADER, Moeinnezhad Behrad
ناشر: پژوهش های تجربی حسابداری - Journal of Empirical Research in Accounting
This study examines effects of Corporate governance mechanisms and Audit features on timely disclosure predicted through an Audit report lag. This research is an applied and descriptive-correlative one which uses the multivariate regression method and Eviews software to analyze the data. The sample ... ادامه
کلیدواژه:
نویسندگان: VALIZADEH LARIJANI AZAM, Khodaee Mona
Internal Audit is one of the most important and main mechanisms for more effective, efficient, and better implementation of Corporate governance to achieve organizational goals and improve Corporate performance. Therefore, the purpose of this study is to investigate the relationship between internal... ادامه
سال:2022
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
نویسندگان: SOLGI MOHAMMAD
ناشر: پژوهش های پولی-بانکی - Journal of Monetary and Banking Research
To achieve optimal risk-taking in financial institutions, effective Corporate governance mechanism, as a risk Management tool, perform better than the legal requirements. So, in this research, we investigate the impact of Corporate governance on capital adequacy and deposit cost coverage as risk ind... ادامه
سال:2018
کلیدواژه: Corporate Governance,Management Accounting,Strategic Management Accounting,Strategic Governance
نویسندگان: Ebrahimi Kahrizsangi Khadije, BEKHRADINASAB VAHID
ناشر: حسابداری مدیریت - Management ACCOUNTING
Strategic Management accounting is one of the systems that, in the present time, can be combined with the decisions made by financial managers in the value chain by using the techniques and participation of accountants in strategic Management process in the current business environment. But unfortun... ادامه
کلیدواژه: Credit rating,Corporate governance Quality,Real earnings management
نویسندگان: Mohammadi Khanghah Golshan, Piry Parviz, MANSOURFAR GHOLAMREZA
Objective: Nowadays Owners uses Corporate governance mechanisms to reduce the opportunistic behavior of managers and decrease credit rating level. Accordingly, the purpose of this article is to review the effect of real earnings Management on the relationship between Corporate governance quality and... ادامه
سال:2020
بعدی
دسته بندی