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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

The Relationship between Corporate Governance Structure and Likelihood of Fraudulent Financial Reporting

کلیدواژه: Corporate Governance Structure,Board Expertise,Independent Non-Executive Director Effectiveness,Fraudulent Financial Reporting

نویسندگان: HEJAZI REZVAN, Mokhtarinezhad Hamid Reza

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

The purpose of this research is to determine the relationship between corporate governance structure and the likelihood of fraudulent financial reporting. The likelihood of fraudulent financial reporting has been measured on the basis of Altman’ s modified z score. For this purpose, 109 liste... ادامه

سال:2017

لینک به محتوا با زبان هدف

نوع سند: Article

0 دانلود

14 بازدید

مشاهده/دانلود

Corporate Social Responsibility Disclosure and Management Opportunism: The Role Moderating of Corporate Governance

کلیدواژه: Accrual earnings management , Corporate governance , Corporate social responsibility, Manager's opportunistic behavior , Real earnings management

نویسندگان: Mashayekhi Bita, Hasanzadeh Shadi, Samavat Milad, Nazari Saeideh

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

Objective: In the present day, companies are not only responsible for enhancing shareholder wealth but also for placing a significant emphasis on social and environmental considerations. Transparency in non-financial reporting, including Corporate Social Responsibility (CSR), now holds equal importa... ادامه

سال:2023

لینک به محتوا با زبان هدف

نوع سند: Article

0 دانلود

18 بازدید

مشاهده/دانلود

Corporate Governance Quality and Timeliness of Financial Reporting: The Moderating Role of Internal Auditing Quality

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

لینک به محتوا با زبان هدف

نوع سند: Article

4 دانلود

23 بازدید

مشاهده/دانلود

Open Banking Innovation Model by Digital Transformations Based on Adaptive Neuro Fuzzy Inference System (ANFIS)

کلیدواژه: Digital Transformation,Open Banking,Banking Innovation,Business Strategy,Business Model

نویسندگان: Mirfallah Lialestani Mohammadali, KHAMSEH ABBAS

ناشر: JOURNAL OF SYSTEM MANAGEMENT - JOURNAL OF SYSTEM MANAGEMENT

Given the emergence of digital transformation from Industry 4 and the rapid dissemination of technological innovations as well as their impact as a strong driving force in new banking businesses, efforts should be made to identify the dimensions of this core factor as rapidly as possible. Providing ... ادامه

سال:2021

لینک به محتوا با زبان هدف

نوع سند: Article

4 دانلود

9 بازدید

مشاهده/دانلود

Investigation of Social Justice and Economic and Social Factors Affecting Sustainable Development of Torbat-e Jam City

کلیدواژه: Social Justice,Economic Factors,Social Factors,Sustainable Development,Torbat-e Jam City

نویسندگان: Nekoei Shahrbanoo, Chitsaz Mohammad Ali, HEJAZI SEYED NASER

ناشر: مطالعات توسعه اجتماعی ایران - JOURNAL OF IRANIAN SOCIAL DEVELOPMENT STUDIES (JISDS)

The purpose of this study was to investigate social justice and social and economic factors affecting sustainable development of Torbat-e Jam city. For the theoretical framework, theories of social capital, economic development and capitalist development and theories of social justice, etc. have bee... ادامه

سال:2019

لینک به محتوا با زبان هدف

نوع سند: Article

0 دانلود

16 بازدید

مشاهده/دانلود

Effective Dimensions on Digital Banking Risk Management

کلیدواژه: risk management,Banking Industry,Digital Transformation (DT)

نویسندگان: Aghdam Narjes Heydarzadeh, Shahverdiani Shadi, Tabrizian Bita

ناشر: INTERNATIONAL JOURNAL OF FINANCE AND MANAGERIAL ACCOUNTING - INTERNATIONAL JOURNAL OF FINANCE AND MANAGERIAL ACCOUNTING

Abstract: In today's world, information technology (IT) has an undeniable influence on life and businesses, and activities in the digital environment are ever-rising. Digital transformations in modern time will dramatically change banking systems and financial service provider companies. The widespr... ادامه

سال:2022

لینک به محتوا با زبان هدف

نوع سند: Article

4 دانلود

16 بازدید

مشاهده/دانلود

Hybrid Analysis of System Dynamics-Agent Based Modeling of Mobile Operators Revenue Case Study: Digital Service entry of MCCI Company

کلیدواژه: Digitalization,Hybrid simulation,System Dynamics,Agent Based Modeling,Platform

نویسندگان: Nadimi Navid, TOLOEI ESHLAGHY ABBAS, AFSHAR KAZEMI MOHAMMADALI

ناشر: مطالعات مدیریت صنعتی - JOURNAL OF INDUSTRIAL MANAGEMENT STUDIES

With the tremendous progress in communications in the world, the transformation and behavior of mobile operators and their digitalization, which in the past were only service providers, as well as the creation of different experiences for customers, is inevitable. The purpose of this study is to cre... ادامه

سال:2021

لینک به محتوا با زبان هدف

نوع سند: Article

0 دانلود

13 بازدید

مشاهده/دانلود

Investigating the Impact of Banking System Facilities on Objectives of Islamic Economy in Iran

کلیدواژه: Objectives of Islamic Economics, Iran’s Economy, Economic Security, Growth along with Economic Justice, Banking System Facilities, Simultaneous Equation Model, 3SLS Estimation Method

نویسندگان: Mohammadgholi Pour Tappeh Omid, Motafakker Azad Mohammadali, Mohamadzadeh Parviz, Aghajani Habib

ناشر: نظریه های کاربردی اقتصاد - JOURNAL OF APPLIED THEORIES OF ECONOMICS

All economic systems create and regulate their subsystems to fulfill their goals. One of the most important economic subsystems is the banking system. In Islamic texts, three main intermediate economic goals have been set for the Islamic economic system in order to achieve economic welfare, which ar... ادامه

سال:2023

لینک به محتوا با زبان هدف

نوع سند: Article

4 دانلود

11 بازدید

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