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Audit Committee Characteristics and Financial Statement Comparability with the Moderating Role of Audit Firm Size and Corporate Governance

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

لینک به محتوا با زبان هدف

نوع سند: Article

0 دانلود

14 بازدید

مشاهده/دانلود

The Effect of Corporate Governance on managers' optimism and Financial Statement Comparability

کلیدواژه: Corporate Governance, Behavioral features, managers' optimism, Ability to compare financial statements

نویسندگان: Amiri Seyed Khosroo, Rezaei Farzin, Khalatbari Limaki Abdossamad

ناشر: دانش حسابداری و حسابرسی مدیریت - JOURNAL OF ACCOUNTING KNOWLEDGE AND MANAGEMENT AuditING

Since this interventionist behavior may affect the quality of the information and its usefulness for investment decisions, it should provide quality mechanisms to protect the interests of investors and control the opportunistic behavior of managers. One of the mechanisms to reduce the representation... ادامه

سال:2022

لینک به محتوا با زبان هدف

نوع سند: Article

6 دانلود

16 بازدید

مشاهده/دانلود

The Moderating Role of Corporate Governance on the Effect of the Tenure of the Financial Manager and the Auditing Firm on Audit Quality: Evidence from the Iraqi Stock Exchange

کلیدواژه: Audit Tenure,Managing Director's Tenure,Audit Quality,Iraqi Stock Exchange Member Companies and Banks.

نویسندگان: Shaalan Sahm Hind, Dastgir Mohsen, Ibrahim Mahmood Al-Juhaishi Bakr, Mohammadi khoshouei Hamzeh

ناشر: حسابداری مالی - FINANCIAL ACCOUNTING

The main objective of this study is to examine the moderating role of corporate governance on the effect of the tenure of the financial manager and Auditing Firm on Audit quality in the companies listed on the Iraqi Stock Exchange, including all companies and banks accepted in the Iraqi Stock Exchan... ادامه

سال:2023

لینک به محتوا با زبان هدف

نوع سند: Article

0 دانلود

12 بازدید

مشاهده/دانلود

Corporate Governance and Audit Opinion Shopping: Evidence from Iran

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

سال:2021

لینک به محتوا با زبان هدف

نوع سند: Article

5 دانلود

14 بازدید

مشاهده/دانلود

Presenting the Policy Model of Tax Justice in accordance with the Statement of the Second Step of the Islamic Revolution

کلیدواژه: Tax Justice,Tax Evasion,Economic Transparency,Economic Development,Grounded Theory

نویسندگان: Ataollahi Hadi, aminisabegh zeinolabedin, SADEH EHSAN, KALANTARI KHALILABAD HOSEIN

ناشر: پژوهشنامه مالیات - Journal of Tax Research

The purpose of the research is to present a policy model for tax justice in line with development in accordance with the Statement of the second step of the Islamic Revolution. The mixed research method (qualitative-quantitative) is also exploratory. In the qualitative part, the type of analysis is ... ادامه

سال:2023

لینک به محتوا با زبان هدف

نوع سند: Article

0 دانلود

18 بازدید

مشاهده/دانلود

Corporate Governance Effect on Audit Report Lag in Iran Insurance Industry

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

سال:2021

لینک به محتوا با زبان هدف

نوع سند: Article

0 دانلود

22 بازدید

مشاهده/دانلود

Moderating Effect of Firm Size on Relationship between Corporate Governance and Corporate Economic Performance

کلیدواژه: Corporate Governance,Corporate Economic Performance,Economic Value Added,Firm Size,Moderating Effect

نویسندگان: TAEBI NOGHONDARI AMIRHOSSEIN, TAEBI NOGHONDARI ALI, Abbaszadeh Mehri

ناشر: دانش حسابداری - JOURNAL OF ACCOUNTING KNOWLEDGE

This study aims to examine the relationship between corporate governance and corporate economic performance, regarding the moderating effect of Firm size. To test the hypotheses, multivariate OLS method was used. The data consists of 118 companies listed in the Tehran Stock Exchange in the period 20... ادامه

سال:2017

لینک به محتوا با زبان هدف

نوع سند: Article

0 دانلود

12 بازدید

مشاهده/دانلود

The Relationship Between Corporate Governance And Firm Risk: A Moderating Role Of Social Responsibility

کلیدواژه: Firm Risk,Corporate governance,Corporate social responsibility

نویسندگان: TORSHIZI ALI, Bazzaz zadeh Torbati Hamid Reza

ناشر: دانش حسابداری مالی - JOURNAL OF FINANCIAL ACCOUNTING KNOWLEDGE

The impact of corporate governance on risk has been studied in different researches and has led to different results. To justify these conflicting results, the impact of corporate social responsibility moderation was assessed by Lee et al. (2016), which showed that corporate social responsibility ha... ادامه

سال:2018

لینک به محتوا با زبان هدف

نوع سند: Article

0 دانلود

17 بازدید

مشاهده/دانلود

The Relationship between Corruption, Corporate Governance, and Firm Financial Return at the Provincial Level

کلیدواژه: Corruption, Corporate governance, Financial Return, Return on Assets (ROA), Tobin’s Q

نویسندگان: Esmaeili Amir Mohamad, Nasrollahi Zahra, Aref Manesh Zohreh

ناشر: مدیریت دارایی و تامین مالی - Journal of Asset Management and Financing

Abstract
Researchers have often examined corruption based on perceptual criteria and nationally. The innovation of this research was to take the two advantages of objective documentation and local dimensions in defining the corruption index. This study used a local and objectiv... ادامه

سال:2022

لینک به محتوا با زبان هدف

نوع سند: Article

2 دانلود

8 بازدید

مشاهده/دانلود

Effects of Audit-related Features and Corporate Governance Mechanisms on Timely Disclosure

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

سال:2019

لینک به محتوا با زبان هدف

نوع سند: Article

0 دانلود

14 بازدید

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