Auditor's Features and Opinion Shopping [PDF]
فصلنامه بورس اوراق بهادار, 2022 The purpose of this study was to investigate the relationship between the auditor's features and the opinion shopping in companies admitted to Tehran Stock Exchange (TSE).
Kabir Saber Mobasser +3 more
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Coordination of recognition and disclosure decisions in uncertainties reporting: investigating the relationship between conditional conservatism and risk disclosu [PDF]
Pizhūhish/hā-yi ḥisābdārī-i mālī, 2022 Accounting Conservatism and risk disclosure are two information policies that managers can use to transfer business uncertainties to external users. Managers are expected to coordinate their reporting and disclosure choices by considering the cost and ...
Mojdeh Derakhshan +3 more
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Using the Fundamental Analysis Method to Create a Matrix of Investor Views in the Black Literman Optimization Model and Comparing its Performance with Existing Models [PDF]
راهبرد مدیریت مالی, 2022 Modern investment management began with Markowitz's theory on how to select an optimal portfolio based on the mean-variance model, and then continued with various optimization methods such as conditional value at risk model, half-variance model, and the ...
Mahmood Pakbaz Kataj +2 more
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, 2020 Healthcare institutions are business systems that provide different medical products and services to improve the health and quality of life of users of products and services. First of all, this is reflected in the differing complexities of the business, but also of the products and services they offer, as well as the different costs they cause.
Richard Fleischman, Tom McLean
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The Impact of Innovative Culture on the Implementation of Strategic Management Accounting Techniques [PDF]
بررسیهای حسابداری و حسابرسی, 2023 Objective: The adoption of strategic management accounting (SMA) techniques is crucial for effective organizational management. However, the motivation for managers to utilize SMA techniques can be enhanced by creating an innovative culture within the ...
Seyed Hosein Sajadi +2 more
doaj +1 more source
Accountability of Audit Firms: Content Analysis Method [PDF]
بررسیهای حسابداری و حسابرسی, 2022 Objective: Audit quality is a complex concept whose assessment depends on many latent factors. By providing information about them to stakeholders, the public accountability of audit firms contributes to assessing the quality of auditing and determining ...
Behzad Beygpanah +3 more
doaj +1 more source
A Big Data Stream-Driven Risk Recognition Approach for Hospital Accounting Management Systems
IEEE Access, 2023 This work is confronted with hospital accounting management systems where business volume is usually large and trivial. While designing system prototype and processing algorithms, it is required to integrate realistic big data stream as the main factors ...
Yining Wang +3 more
doaj +1 more source
Research Methodology of Critical Realism: Theoretical Foundations, Process and Implementation [PDF]
روش شناسی علوم انسانی, 2020 Criticisms of the dominant paradigms of the science, especially the positivism and the interpretive paradigms, have intensified efforts to find alternative paradigms. One of the paradigms that has emerged in this regard is critical realism. This paradigm
Neda Ehsani Moghadam +3 more
doaj +1 more source
The Effect of time pressure, work–family conflict and role ambiguity on audit quality reduction behavior with the Mediating effect of work stress: An Analysis of the Iranian Audit Environment [PDF]
مطالعات تجربی حسابداری مالی, 2023 The purpose of this study is to explore how the auditors' work stress relates to the auditing quality reduction behavior with stressors such as time pressure, work-family conflict and role ambiguity.
Ashkan Gholami Fatideh +2 more
doaj +1 more source
The Prediction of Professional Skepticism Components Based on the Big Five Personality Traits of Auditing Partners [PDF]
International Journal of Management, Accounting and Economics, 2022 Professional skepticism is an integral part of successful auditing. The trait of professional skepticism has been identified in psychological research as an enduring personality trait.
Seyed Hossein Sajadi +2 more
doaj +1 more source