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Moderating Effect of industrial auditor Specialty on Relation between Corporate Governance Mechanisms and Information asymmetry

کلیدواژه: auditor's industrial specialty,Corporate governance,Information asymmetry

نویسندگان: Mahdavi Gholam Hossein, Shabani Farhad

ناشر: پژوهش های تجربی حسابداری - Journal of Empirical Research in Accounting

Information asymmetry, in the line of corporation governance and being affected by agency theory, makes demands for auditing. In capital markets, information is considered as an important factor which is qualified by auditors. The main objective of this study is to investigate the effect of industri... ادامه

سال:2020

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Identifying and Ranking the Components and Indicators of auditor Accountability Based on Corporate Governance

کلیدواژه: Auditors, Accountability, Corporate Governance, Transparency, Professional Behavior

نویسندگان: Achak Hamed, Hirad Alireza, Haghparast Abbasali, Sotudeh Reza

ناشر: مطالعات اخلاق و رفتار در حسابداری و حسابرسی - Studies of Ethics and Behavior in Accounting and Auditing

Introduction: auditors are vital to the framework of corporate governance, acting as key components in ensuring transparency and accountability within organizations. Their role extends beyond merely validating financial statements; they assess various risks and aid boards and audit committees in the... ادامه

سال:2025

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A Hybrid Model for Assessing the Effects of industrial Complexes on the Environment Using a Fuzzy Expert System

کلیدواژه: Industrial Park,Environmental Impact Assessment,Fuzzy Expert System,Rapid Impact Assessment Matrix

نویسندگان: Ghobadi Morteza, Ahmadipari Masumeh

ناشر: علوم بهداشتی جندی شاپور - Jundishapur Journal of Health Sciences

Background: Identifying the effects of industrial complexes on the environmental components is essential in the industrial activities' development planning. Objectives: The purpose of this study was to evaluate the environmental impact of Khorramabad industrial parks using hybrid modeling. Methods: ... ادامه

سال:2022

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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

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Internal and External Corporate Governance Quality, Information asymmetry and Cash Holdings: Increase or Decrease in the Firm Value?

کلیدواژه: Internal and external corporate governance quality,Information asymmetry,Agency costs,Cash holdings,Firm value

نویسندگان: Joudi Samira, MANSOURFAR GHOLAMREZA, DIDAR HAMZEH

ناشر: بررسیهای حسابداری و حسابرسی - THE IRANIAN ACCOUNTING AND AUDITING REVIEW

Objective: Due to the different levels of corporate governance quality in different companies, it is expected that the quality of external and internal corporate governance in different companies will have a different effect on the reduction of agency problems and information asymmetry. This researc... ادامه

سال:2019

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The Mediate Effect of Voluntary Disclosure and Earnings Quality on the Relationship between Corporate Governance and Information asymmetry

کلیدواژه: Information Asymmetry,Earnings Quality,Voluntary Disclosure,Corporate Governance

نویسندگان: MAHDAVI GHOLAMHOSSEIN, REZAEI GHOLAMREZA

ناشر: تحقیقات حسابداری و حسابرسی (تحقیقات حسابداری) - JOURNAL OF ACCOUNTING AND AUDITING RESEARCHES (ACCOUNTING RESEARCH)

The purpose of this research is to study the mediate effect of voluntary disclosure and earnings quality on the relation between corporate governance and information asymmetry of the companies listed on Tehran Stock Exchange (TSE). Research statistical population consists of 124 companies listed on ... ادامه

سال:2018

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The Role of Internal and External Dimensions of Corporate Governance on the Relationship between Information asymmetry and Investment Efficiency

کلیدواژه: Investment efficiency,Information asymmetry,Internal corporate governance,External corporate governance

نویسندگان: MANSOURFAR GHOLAMREZA, Joudi Samira, Poursoleiman Ehsan

ناشر: تحقیقات مالی - Financial Research Journal

Objective: This research is aimed at investigating the impact of internal and external corporate governance on the relationship between information asymmetry and investment efficiency. Methods: For the purpose of analyzing the research hypothesis, 106 publicly traded firms on the Tehran Stock Exchan... ادامه

سال:2020

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Investigation of the Effect of Accounting Student's Personality Characteristics on Career Interests in Auditing and their perceptions of the ideal auditor

کلیدواژه: Person-Job Fit,Big Five personality model,Job Opportunity,Auditing

نویسندگان: MASHAYEKH SHAHNAZ, KHOEINI MAHIN

ناشر: حسابداری ارزشی و رفتاری - IRANIAN JOURNAL OF BEHAVIORAL & VALUED ACCOUNTING

People are looking for a job that they are interested in and try to match their abilities with the job they are looking for. In this study, using the Big five model of Personality, the concept of the person-job fit, and the accounting students' career intersts in auditing has been investigated. The ... ادامه

سال:2020

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The Effect of Corporate Governance and Conservatism Mechanisms on Information asymmetry with Structural Equation Modeling Technique in Tehran Stock Exchange

کلیدواژه: Corporate Governance,Conservatism,Information Asymmetry,Structural Equation Technique

نویسندگان: DAMOORI DARIUSH, Javidan Hamid

ناشر: راهبرد مدیریت مالی - JOURNAL OF FINANCIAL MANAGEMENT STRATEGY

The purpose of this study was to investigate the effect of corporate governance and conservatism on information asymmetry. For this purpose, information about 78 companies listed in Tehran Stock Exchange during the years 2011-2015 has been studied. The structural equation technique is used to analyz... ادامه

سال:2018

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Design and Explanation of a Hybrid IoT and UAV Model for Intelligent Monitoring of industrial Equipment Performance with Edge Computing Approach (Case Study: Wind Turbines)

کلیدواژه: Internet of Things, Civilian Drones , Edge Computing , Intelligent Monitoring , Genetic Algorithm

نویسندگان: Aghazadeh Elham, AlemTabriz Akbar, Shah Qalyan Keyvan

ناشر: چشم انداز مدیریت صنعتی - industrial Management Perspective

Investment in industrial equipment is a necessity for every industrial unit. In this study, a mathematical model for intelligent monitoring of the performance of industrial equipment of wind turbines using the Internet of Things and unmanned aerial vehicles (UAVs) with an edge computing approach is ... ادامه

سال:2023

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