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Structural Equation Modeling Approach to Audit Risk Testing Affected by Personality Types and Corporate Governance Structure

کلیدواژه: Audit risk, Corporate Governance Structure, Personality types of Managers

نویسندگان: Malihi Shoja Radman, Lashgari Zahra, Khosravi Pour Negar

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

Risk-based auditing involves significant professional judgment in assessing the risk of material misstatement and identifying adequate and appropriate tests to achieve the desired level of audit risk. To assess the optimal level of audit risk, corporate governance structures are at risk of control. ... ادامه

سال:2022

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Applied-Research Paper: Identification and Refinement of Effective Factors of Financial Reporting Transparency of Firms Listed on Iran Stock Exchange

کلیدواژه: Reporting Transparency,ANP analytic network process,Corporate Governance,Financial Analysis,Financial Performance

نویسندگان: Moghadam Hosein, LASHGARI ZAHRA, KHOSRAVI POUR NEGAR, FARSAD AMANOLLAHI GHOLAMREZA, TAVANGAR AFSANEH

ناشر: - Advances in Mathematical Finance and Applications

This study aimed to identify effective factors of financial reporting transparency (FRT) of companies using knowledge analysis and selected the final effective factors from them using the ANP analytic network process. In this regard, 16 professors and pundits in financial and reporting areas were se... ادامه

سال:2022

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The Study of Relationship between Corporate Governance, Auditing Quality and Tax Avoidance in Listed Companies of Tehran Stock Exchange

کلیدواژه: corporate governance,audit quality,avoid paying taxes

نویسندگان: Shoja lelekaei Tahereh, Nikkar Behzad

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

The goal of this research is review the effects of corporate governance mechanisms and audit quality on avoid paying taxes on firms listed in the Tehran Stock Exchange. To this end, 96 companies were chosen for a period of 5 years since 1390 to 1394. To test the hypotheses was used of multiple regre... ادامه

سال:2018

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Hybrid Learning Machine Metaheuristic Model for Estimating Groundwater Level

کلیدواژه: Groundwater level,Weighted least square support vector machine,Particle swarm optimization,Gravitational search algorithm-Efficiency

نویسندگان: Khosravi Shiva, Robati Amir

ناشر: مهندسی عمران مدرس - Modares Civil Engineering journal

Groundwater is the most reliable source of supply for potable water and supports a wide array of economic and environmental services. There is a significant concern that groundwater levels are declining due to intense aquifer use. The sustainable management of groundwater resources requires good pla... ادامه

سال:2021

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Improving the Energy Management of Parallel Hybrid Electric Vehicle by Dynamic Programming Using Electro-Thermal Model of Battery

کلیدواژه: Battery Temperature,Dynamic Programming,Energy Management,Hybrid Electric Vehicles,Thermal Management

نویسندگان: RAHMANI ZAHRA,

ناشر: کنترل - Journal of Control

In this paper, an offline energy management system (EMS) is proposed for parallel hybrid electric vehicles (HEVs). The proper energy management system is necessary for dividing torque between electrical motor and Internal Combustion Engine (ICE). The battery is a crucial component of hybrid electric... ادامه

سال:2020

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Concept Analysis of Health-related Hardiness in Older People with Multiple Diseases Using a Hybrid Model

کلیدواژه: health-related hardiness,aging,multiple diseases,hybrid model

نویسندگان: GHAFFARI FATEMEH, FOTOKIAN ZAHRA, Jannat Alipoor Zahra

ناشر: مجله دانشگاه علوم پزشکی مازندران - Journal of Mazandaran University of Medical Sciences

Background and purpose: Patients with hardiness personality could better control the psychological distress induced by multiple diseases. The present study aimed to clarify the concept of health related hardiness in older individuals with multiple diseases. Materials and methods: A hybrid method was... ادامه

سال:2020

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A Hybrid Control Strategy Based on Model Predictive Control Approach for the Rectifier Stage of Solid-State Transformer

کلیدواژه: Solid-State Transformer (SST),Cascaded H-bridge (CHB) rectifier,Model Predictive Control (MPC) method,Capacitor voltage balancing

نویسندگان: Haghgooei Peyman, ARAB KHABOURI DAVOUD, Khosravi Mahyar

ناشر: مهندسی برق دانشگاه تبریز - Tabriz Journal of Electrical Engineering

This paper focuses on studying the Solid-State Transformer (SST) and proposing a control strategy for its input stage. The conventional low-frequency transformers suffer some drawbacks such as uncontrolled voltages and currents, high sensitivity to harmonics, low voltage quality in saturation condit... ادامه

سال:2019

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Disclosure of Social Responsibility, Stock Price Informativeness with an Emphasis on the Mediating Role of Corporate Governance

کلیدواژه: Keywords: Keywords: Corporate Social Responsibility, stock price informativeness, corporate management,

نویسندگان: Karimi Zahra, Nasirzade Farzane

ناشر: قضاوت و تصمیم گیری در حسابداری - Judgment and Decision Making in Accounting and Auditing

AbstractStock price informativeness, as a measure of the future state of the company to express information that is not easily accessible to outsiders is very attractive among investors and capital market analysts. In addition, if entities can base their financial decisions on stock prices; They wil... ادامه

سال:2023

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Designing a Model of Corporate Governance Characteristics with an Interactive Approach to Strategic Management Accounting and Management Accounting

کلیدواژه: Corporate Governance,Management Accounting,Strategic Management Accounting,Company Size and Organizational Life Cycle

نویسندگان: Sahari Mohammadreza, POURZAMANI ZAHRA

ناشر: پژوهش های حسابداری مالی و حسابرسی - The Financial Accounting and Auditing Researches

The purpose of this study is to "designing a model of corporate governance characteristics with an interactive approach to strategic management accounting ". In this regard, while reviewing the concepts of corporate governance, management accounting, strategic management accounting, company size and... ادامه

سال:2022

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Job Security, Digital Skills and Competencies in Banking Sector, Are They Related?

کلیدواژه: Digital Skills,Digital Competencies,Job security,Banking Sector

نویسندگان: Noori Roohallah, Meshkat Zakeri Zahra

ناشر: مطالعات منابع انسانی - JOURNAL OF HUMAN RESOURCE STUDIES

Background & Purpose: The job security has a direct impact on the employee’s motivation and effectiveness. Therefore, the main purpose of this study is investigating the effect of digital skills and competencies on job security in the banking sector. Methodology: This survey is based on data from Ma... ادامه

سال:2021

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