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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
مشاهده/دانلود
کلیدواژه: Audit report lag,Corporate governance measures,Structural equations
نویسندگان: EBRATI MOHAMMAD REZA, Jabbarzadeh Kangarloui Saeed, BAHRI SALES JAMAL, ASHTAB ALI
ناشر: INTERNATIONAL JOURNAL OF FINANCE AND MANAGERIAL ACCOUNTING - INTERNATIONAL JOURNAL OF FINANCE AND MANAGERIAL ACCOUNTING
The efficiency of financial Reporting is considered as one of important characteristics of annual Reporting quality. It is usually hidden in the timeliness of accounting information, which is one of qualitative characteristics of accounting information. The usefulness of information disclosed by com... ادامه
سال:2022
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
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
کلیدواژه: Good Governance,Corporate Governance,Thematic Analysis,Iran Insurance Company,Smart PLS
نویسندگان: Salami Shamsollah, BAGHERZADEH MOHAMMADREZA, Mehrara Asadollah, MATANI MEHRDAD
ناشر: JOURNAL OF SYSTEM MANAGEMENT - JOURNAL OF SYSTEM MANAGEMENT
Insurance Corporate Governance Code 93 was communicated to the Insurance industry of Iran in 2017. However, as the only Iranian governmental Insurance organization, Iran Insurance Company has a different corporate Governance structure in the Insurance industry of Iran. The present study aims to prop... ادامه
کلیدواژه: Institutional Ownership,Ownership Concentration,Board Size,Board Independence,Audit Opinion Shopping
نویسندگان: Saber Mobasser Kabir, Vatanparast Mohammadreza, AZADI KEYHAN, MESHKI MIAVAGHI MEHDI
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: Risk management maturity,Internal audit,Insurance industry,Qualitative content analysis method
نویسندگان: MEHRBANPOUR MOHAMMADREZA, Rahimian Nezamadin, SOURI ALI
ناشر: بررسیهای حسابداری و حسابرسی - THE IRANIAN ACCOUNTING AND AuditING REVIEW
Objective: The main purpose of this research is to design a model to measure the maturity of risk management in Iran's Insurance industry, emphasizing the role of internal Audit. Methods: To achieve the objective of the research, first, the existing theoretical and empirical literature was studied b... ادامه
سال:2023
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: Corporate Governance,Corporate Governance Maturity,Good Corporate Governance,Insurance Industry
نویسندگان: Gholipor Sooteh Rahmatollah, Hassan Gholipour Yasoori Tahmoores, TAGHAVI ALI
ناشر: مطالعات مدیریت دولتی ایران - JOURNAL OF IRANIAN PUBLIC ADMINISTRATION STUDIES
The aim of the study is to present a paradigm model of good corporate Governance maturity in the Iranian Insurance industry. This model includes causal, intervening, contextual, and strategic conditions, and consequences of the maturity of good corporate Governance. Senior managers of Insurance comp... ادامه
سال:2020
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