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کلیدواژه: Emerging Technologies, phishing, Artificial intelligence, automation, legal liability
نویسندگان: Soltani Mahdieh, Kamkar Majid
ناشر: حقوق سایبری - Journal of Cyber Law
Emerging technologies have brought significant transformations across economic, social, and legal domains, and the advent of artificial intelligence and Automation has introduced new opportunities and challenges in the digital landscape. One of the most critical challenges is cyber fraud, particular... ادامه
سال:2024
مشاهده/دانلود
کلیدواژه: complications, Islamic Councils, Municipality, Court of Administrative Justice, Taxes, Discounts
نویسندگان: Nekoonam Vahid
ناشر: حقوق اداری - Administrative Law
One of the important tools for decentralization is the transfer of decision-making power to local institutions. Local institutions manage local affairs while paying attention to the policies and measures of the central government and under its supervision and control. Municipalities, as a local publ... ادامه
سال:2023
کلیدواژه: Performance variability,Accruals quality,Corporate governance quality
نویسندگان: VALIZADEH LARIJANI AZAM, HOSSEINI SEYED ALI, Tahmasebi Ashtiyani Mahsa
ناشر: بررسیهای حسابداری و حسابرسی - THE IRANIAN ACCOUNTING AND AUDITING REVIEW
Objective: As prior studies consequences, accruals Quality and corporate governance are two important factors that can affect on firms performance significantly. Establishing corporate governance and increasing the Quality of that, as one of the benchmarks to measure the performance of the firms, wi... ادامه
سال:2020
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
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:
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
کلیدواژه: Bank,Corporate Governance Quality,Earnings Quality,Social Responsibility.
نویسندگان: Kazemioloum Mahdi, Abdi Mostafa
ناشر: حسابداری مالی - FINANCIAL ACCOUNTING
Banks direct their activities towards social responsibility behaviors to meet stakeholder expectations. Social responsibility in banks has an impact on their performance and high profit Quality indicates good performance. Therefore, the purpose of this study is to investigate the effect of the quali... ادامه
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: 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
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