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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

14 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

22 بازدید

مشاهده/دانلود

Internal audit Function Quality, Financial reporting Quality and the Delay of the External auditor's report Issuance

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

لینک به محتوا با زبان هدف

نوع سند: Article

0 دانلود

7 بازدید

مشاهده/دانلود

Presenting a Model for the Effect of Corporate Governance Measures on audit report Lag by a Structural Equation Approach

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

لینک به محتوا با زبان هدف

نوع سند: Article

5 دانلود

15 بازدید

مشاهده/دانلود

The Identification and Investigation of Internal Relationships among the Effective Factors in Establishment of an Effective audit committee to Promote the Level of the Corporate Governance in Banks

کلیدواژه: Audit Committee,Corporate Governance,Internal Relationships,GroundedTheory,Dematel Approach,ANP Technique

نویسندگان: Bidari Mohammadali, HEJAZI REZVAN, MASHAYEKHI BITA

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

The purpose of present study was to identify and evaluate the internal relations among the factors affecting the establishment of an effective audit committee. This research is an applied research in terms of the classification of the researches according to the purpose, in terms of the method of da... ادامه

سال:2019

لینک به محتوا با زبان هدف

نوع سند: Article

0 دانلود

13 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

5 دانلود

14 بازدید

مشاهده/دانلود

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

14 بازدید

مشاهده/دانلود

The Role of Internal audit in Comprehensive Risk Management of Iranian Insurance Companies

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

سال:2021

لینک به محتوا با زبان هدف

نوع سند: Article

0 دانلود

15 بازدید

مشاهده/دانلود

Analysis of the Relationship between Self-Control and Social Desirability with the Ethical report of Banking Delinquency (With Emphasis on Demographic Characteristics of Employees)

کلیدواژه: Self-Control,Social Utility,Ethical Report,Banking Delinquency

نویسندگان: Momenpour Taula Mohammad, BAYAT ALI, MOHAMMADI ALI

ناشر: - International Journal of Ethics and Society - International Journal of Ethics and Society

Background: reporting delinquency as an important and effective moral behavior can be influenced by the moral values that govern individuals' organization and personality traits. Therefore, given the importance of reporting in identifying and preventing organizational delinquency, it is necessary to... ادامه

سال:2022

لینک به محتوا با زبان هدف

نوع سند: Article

4 دانلود

16 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

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