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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

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 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

16 بازدید

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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

لینک به محتوا با زبان هدف

نوع سند: Article

0 دانلود

8 بازدید

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The Impact of Business Strategy and Corporate Governance on Intellectual Capital Disclosure in Selected Companies of Tehran Stock Exchange Using the panel data model

کلیدواژه: Business Strategy,Intellectual Capital Disclosure,Corporate Governance,Exchange Companies

نویسندگان: KEYGHOBADI AMIRREZA, DAMANKESHIDEH MARJAN

ناشر: مهندسی مالی و مدیریت اوراق بهادار (مدیریت پرتفوی) - FINANCIAL ENGINEERING AND SECURITIES MANAGEMENT (PORTFOLIO MANAGEMENT)

Today, because of the increasing competition in the global market, organizations need to change their product assets or create new products, business tactics and upgrades. The success of an organization in developing new products depends on the development of capabilities and relationships that are ... ادامه

سال:2020

لینک به محتوا با زبان هدف

نوع سند: Article

0 دانلود

12 بازدید

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Information Distribution Pricing Modeling Based on Financing Constraints, Business Strategy and Corporate Governance with Structural Equation Approach

کلیدواژه:

نویسندگان: nozarpour mahmoud, KEYGHOBADI AMIRREZA

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

The flow of information in the market environment affects the behavior of market participants. It is natural for market participants to have a different share of this information flow. The purpose of this article is to investigate the effect of financial constraints, business strategies and corporat... ادامه

سال:2021

لینک به محتوا با زبان هدف

نوع سند: Article

0 دانلود

7 بازدید

مشاهده/دانلود

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

لینک به محتوا با زبان هدف

نوع سند: Article

0 دانلود

7 بازدید

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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

لینک به محتوا با زبان هدف

نوع سند: Article

0 دانلود

13 بازدید

مشاهده/دانلود

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

لینک به محتوا با زبان هدف

نوع سند: Article

0 دانلود

17 بازدید

مشاهده/دانلود

Performance Evaluation and Credit Rating of Mutual Funds Using the Optimistic-Pessimistic Fuzzy Network Data Envelopment Analysis Approach

کلیدواژه: Mutual Funds, Network Data Envelopment Analysis, Uncertainty, fuzzy optimization, Possibilistic programming, Possibility and Necessity Measures

نویسندگان: Mansouri Hossein, Mollaei Hamid Reza, Mousavi-Nasab Seyed Hadi, Firoozi Zahra, Mohammadi Emran

ناشر: سیستم های فازی و کاربردها - سیستم های فازی و کاربردها

This study proposes an effective and powerful approach for analyzing the performance, credit rating, and ranking of mutual funds, taking into account their inherent network structures and the uncertainties prevalent in financial markets. To this end, the network structure and internal operations of ... ادامه

سال:2024

لینک به محتوا با زبان هدف

نوع سند: Article

2 دانلود

14 بازدید

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