The Effects of Personality Type on the Audit Quality (Case study: Evidence from Supreme Audit Court Auditors of Iran) [PDF]
حسابداری دولتی, 2020 Subject and Purpose of the Article: Audit quality as a function of auditor's performance is influenced by his or her personality type. The audit quality of the Auditors of Supreme Audit court is of particular importance and its enhancement will improve ...
mohammad hossein safarzadeh +2 more
doaj +1 more source
The Relationship between Corporate Social Responsibility Disclosure and Intellectual Capital Considering the Role of Block Holder Ownership Moderation [PDF]
Iranian Journal of Accounting, Auditing & Finance, 2021 The present study deals with the relationship between a corporate social responsibility disclosure and intellectual capital considering the role of block holder ownership moderation incorporates listed on Tehran Stock Exchange, and one of the points of ...
Mohammad Sajjad Ghafourian Shagerdi +2 more
doaj +1 more source
Intuitive Thinking, Behavioral Biases and Performance of Professional Investors in Tehran Stock Exchange [PDF]
تحقیقات مالی, 2021 Objective: This study aims to explain the relationship between cognitive abilities and faith in intuition with behavioral biases and also to explain the relationship between behavioral biases and performance of professional investors in the Tehran Stock ...
Mohammad Osoolian +3 more
doaj +1 more source
Management Characteristics and the Relationship Between Product Market Competition And Management Performance [PDF]
پژوهشهای تجربی حسابداری, 2022 Today, the role of managers in organizations and companies is so important that having a capable and quality manager is considered one of the competitive advantages.
mohammad reza mohammadi ramezani +2 more
doaj +1 more source
Financial and Non-Financial Risks of Pharmaceutical Industry: Identification and Continuous Monitoring Capability in Internal Audit [PDF]
پژوهشهای تجربی حسابداری, 2021 As part of its consulting activities, internal audit provides management with advice on risk identification, assessment, and monitoring. Risk identification and continuous monitoring (CM) are vital aspects of risk management, being less studied in Iran ...
javad shekarkhah +2 more
doaj +1 more source
Factors that motivate millennial accountancy professionals in industry to become academics
Journal of Economic and Financial Sciences, 2023 Orientation: Exploring the reasons why millennial chartered accountants choose to pursue a career in academia is fundamental to the future and advancement of the accountancy profession.
Christi Leonard +2 more
doaj +1 more source
Comparison of explanatory power of linear and nonlinear models predicts expected stock returns [PDF]
فصلنامه بورس اوراق بهادار, 2022 One of the most challenging topics in finance and accounting is balancing returns and risk. If so, it is important for the market to identify trends in stock returns to predict the future.
Abbas Adham +2 more
doaj +1 more source
Impact of Institutional Ownership on the Relationship between Managers` Overconfidence and Financial Leverage of the Companies Listed in the Tehran Stock Exchange [PDF]
بررسیهای حسابداری و حسابرسی, 2020 Objective: The capital structure and financing method and accordingly the factors affecting them are issues that have always been important for companies and stakeholders. The purpose of this paper is to investigate the impact of managers' overconfidence
Musa Bozorg Asl +2 more
doaj +1 more source
Evaluation of the Profitability of Momentum and Reversal Strategies of Industry in the Capital Market of Iran [PDF]
Journal of Asset Management and Financing, 2021 :Momentum and reverse strategies are two influential methods of market analysis that aim to predict future performance in different industries and to generate excess returns, applying historical information.
Mohammad Esmaiel Fadaie Nejad +2 more
doaj +1 more source
Investigating the Mediating Role of Understanding, Processing Fluency and Credibility of an Earnings Press Release on the Relationship between Language Sentiment, Readability, Sophistication and Investors’ Judgment and Decision-making [PDF]
بررسیهای حسابداری و حسابرسی, 2020 Objective: The goal of this study is to investigate the mediating variables affecting investors’ judgments. Methods: We conduct a 2.2.2 between-subject experiment with accounting students as participants to test our hypotheses. Independent variables that
Yeganeh Faghfour Maghrebi +3 more
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