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کلیدواژه: ax avoidance, previous management experience of senior managers,, Tehran Stock Exchange
نویسندگان: Zahedi Neda, Hosseini Seyed Ehsan
ناشر: حسابداری، امور مالی و هوش محاسباتی - Accounting, Finance and Computational Intelligence
The main objective of this study is to examine the relationship between the previous management experience of senior executives and tax avoidance in companies listed on the Tehran Stock Exchange. This research is applied in purpose and analytical in nature. It uses a panel dataset from 133 listed co... ادامه
سال:2024
مشاهده/دانلود
کلیدواژه: Auditors, auditing standards, audit quality, financial statements, tax system
نویسندگان: Alizadeh Ahvazi Mohammad, Amiri Hushang, Chaharmahali Shahram
The significance of taxation in achieving the annual budget revenue targets necessitates the reform of tax system processes and highlights the inconsistencies between tax auditing practices and accounting standards. The need to address this issue stems from the divergence between the principles gove... ادامه
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
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: interest-free banking,Foreign Exchange Operations,Bank Accounting,Income from Joint Activities,Ala-al-hesab Interest,Profit and Loss Statement
نویسندگان: ROHANI SEYED ALI, Banitaba Sayyed Mahdi, Movaffagh Mostafa
ناشر: مطالعات اقتصاد اسلامی - JOURNAL OF ISLAMIC ECONOMIC STUDIES
The proper fulfillment of the contracts specified in the Usury-Free Banking Act requires the implementation of special accounting rules which reflects the Usury-Free banking approach in the financial statements of the banks. Among these criteria, is the separation of bank income from Joint / Non-joi... ادامه
سال:2020
کلیدواژه: corporate governance,audit quality,avoid paying taxes
نویسندگان: Shoja lelekaei Tahereh, Nikkar Behzad
ناشر: دانش حسابداری و حسابرسی مدیریت - JOURNAL OF ACCOUNTING KNOWLEDGE AND MANAGEMENT auditing
The goal of this research is review the effects of corporate governance mechanisms and audit quality on avoid paying taxes on firms listed in the Tehran Stock Exchange. To this end, 96 companies were chosen for a period of 5 years since 1390 to 1394. To test the hypotheses was used of multiple regre... ادامه
سال:2018
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
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: Earnings Quality,Corporate Governance,Audit Quality,Capital Structure,Structural Modeling
نویسندگان: Ahmadi Mohammad Ramazan, AHANGARI ABDOLMAJID, Hajeb Hamid Reza
ناشر: مدیریت دارایی و تامین مالی - Journal of Asset Management and Financing
Objective: Earnings quality is one of the most substantial features of financial reporting, influencing the optimal capital structure. This substantiality probably results from the fact that earning is generally considered as one of the main inputs of valuation models for both financial investors an... ادامه
کلیدواژه: Effective tax rate,Quality of corporate governance,Tax evasion,Tax corruption
نویسندگان: NAMAZIAN ALI, POURHEIDARI OMID, Zeinali Hadis
ناشر: بررسیهای حسابداری و حسابرسی - THE IRANIAN ACCOUNTING AND auditing REVIEW
Objective: This study investigated the effect of effective tax rates and the quality of corporate governance on tax evasion and corruption by using financial variables. Methods: Multiple regression model was used to examine research hypothesis. Data was selected by referring to the financial stateme... ادامه
سال:2021
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