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Explaining the Corporate Governance Components of Governmental Organizations and Assessing the Ability of Supreme Audit Court for It’ s Implementation

کلیدواژه: Corporate Governance,Governmental Organizations,Supreme Audit Court

نویسندگان: Eslamzadeh o., IZADINIYA N., FOROGHI D.

ناشر: حسابداری دولتی - Governmental Accounting

In most countries, the Code of Corporate Governance has been approved as a law to improve governmental Auditing. Iran's economy is governmental; therefore, Corporate Governance is essential for the optimal management of resources in this sector. The purpose of this study is to explain the components... ادامه

سال:2018

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

3 دانلود

11 بازدید

مشاهده/دانلود

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

13 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

21 بازدید

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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

13 بازدید

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The Moderating Effect of Internal Audit Function Quality on the Relationship between Corporate Governance Quality and Corporate Performance

کلیدواژه:

نویسندگان: VALIZADEH LARIJANI AZAM, Khodaee Mona

ناشر: پژوهش های حسابداری مالی و حسابرسی - The Financial Accounting and Auditing Researches

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

لینک به محتوا با زبان هدف

نوع سند: Article

0 دانلود

14 بازدید

مشاهده/دانلود

Legal and Economic Analysis of the Triple Audit Institution in terms of Corporate Governance

کلیدواژه: Inspection,Corporate Governance,Internal Audit,External Audit,Audit Committee

نویسندگان: Pasban Mohammadreza, Madankar Nooshin

ناشر: بورس اوراق بهادار - JOURNAL OF SECURITIES EXCHANGE

Economic institutions, by receiving resources from the community, are gaining significant economic, social and political power, and so their managers are expected to be accountable to society. Since the 1990 s, due to the increased unexpected failures of large companies, attention was drawn to corpo... ادامه

سال:2018

لینک به محتوا با زبان هدف

نوع سند: Article

0 دانلود

11 بازدید

مشاهده/دانلود

Information Asymmetry, Internal and External Dimensions of Corporate Governance Quality: Improving or Worsening Audit Quality?

کلیدواژه: Corporate Governance,Discretionary Accruals,Auditor's Tenure,Size of the Audit Firms,Information Asymmetry

نویسندگان: Joudi Samira, MANSOURFAR GHOLAMREZA

ناشر: دانش حسابداری - JOURNAL OF ACCOUNTING KNOWLEDGE

Objective: This research aims to investigate the effects of asymmetric information on the relationship between Audit quality and internal and external dimentions of Corporate governance quality, during the period 2008-2017. Method: Multivariate regressions based on panel data model and crosssectiona... ادامه

سال:2019

لینک به محتوا با زبان هدف

نوع سند: Article

0 دانلود

16 بازدید

مشاهده/دانلود

The Relationship between Mechanisms of Corporate Governance and Experience with Ethical Decision-Making of Internal Audit

کلیدواژه: Corporate governance,Internal audit,Experience,Ethical decision,making

نویسندگان: SALEHI T.

ناشر: اخلاق در علوم و فناوری - Ethics in Science and Technology

Background: In recent years the organizations are faced with constantly changing role of internal Audit. The internal Audit function of supervisory activity has become to assess the quality and adequacy of internal controls، contribute to risk management of enterprises، playing advisory role and imp... ادامه

سال:2018

لینک به محتوا با زبان هدف

نوع سند: Article

0 دانلود

6 بازدید

مشاهده/دانلود

Structural Equation Modeling Approach to Audit Risk Testing Affected by Personality Types and Corporate Governance Structure

کلیدواژه: Audit risk, Corporate Governance Structure, Personality types of Managers

نویسندگان: Malihi Shoja Radman, Lashgari Zahra, Khosravi Pour Negar

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

Risk-based Auditing involves significant professional judgment in assessing the risk of material misstatement and identifying adequate and appropriate tests to achieve the desired level of Audit risk. To assess the optimal level of Audit risk, Corporate governance structures are at risk of control. ... ادامه

سال:2022

لینک به محتوا با زبان هدف

نوع سند: Article

5 دانلود

12 بازدید

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