ورود/ثبت نام
جستجو
مرتبط ترین ها
به روز ترین ها
پر بازدیدترین ها
پر دانلودترین ها
فیلتر ها
از سال
تا سال
زبان
نوع محتوا
نوع دسته بندی
متن کامل
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
مشاهده/دانلود
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:
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: 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: Audit Report Lag,the Insurance Industry,Corporate Governance
نویسندگان: Yalfani Amir, NORAVESH IRAJ, Taleb niya Ghodratalah, ASGHARIZADE EZATOLLAH
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
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: Corporate Governance,Stock Price Crash Risk,Financial Reporting Quality,Auditor Expertise
نویسندگان: Eslamdoost Mahnaz, Ranjbar navi Rostam, Chenari Hassan
ناشر: بررسیهای حسابداری و حسابرسی - THE IRANIAN ACCOUNTING AND auditING REVIEW
Objective: The main purpose of this study is to examine the effect of external corporate governance mechanism on stock price crash risk in firms listed on the Tehran Stock Exchange, with emphasis on financial reporting Quality and auditor industry expertise. Methods: Data in the research was collect... 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: 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
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
بعدی
دسته بندی