STRATEGIC MANAGEMENT ACCOUNTING – A MESSIAH FOR MANAGEMENT ACCOUNTING? [PDF]
Australian Journal of Business and Management Research, 2011 When management accounting was introduced as an advanced version of cost accounting after second world war its early advocates had claimed that it would make accounting more useful in assisting managers in their decision making function. As the discipline has failed to live up to the promise now strategic management accounting has been presented as a ...
Ali Malik +2 more
openaire +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
Audit Quality: Providing a Model and Investigating The Gap Between the Current Situation and The Desired Level [PDF]
مطالعات تجربی حسابداری مالی, 2023 In this study by using the Fuzzy Delphi research methodology and getting the expert opinions, it was tried to identify indicators for improving audit quality approved by experts in order to design a suitable model for the Economy of IRAN by utilizing a ...
AliAkbar Javan +3 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
The Trend of Comparability of Financial Reporting in the Countries of Iran and the United Arab Emirates and the Effective Factors on it [PDF]
پژوهشهای تجربی حسابداری, 2023 The purpose of the research is to answer the question that, despite all efforts to increase comparability at the international level, has this been achieved in the countries of Iran and the UAE?
Younes Ekhtiari +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
doaj +1 more source
Impact of Auditor Intelligence Quotient on Audit Quality [PDF]
بررسیهای حسابداری و حسابرسی, 2022 Objective: Previous studies have proved the significant role of cognitive characteristics and personality traits in making judgments and decisions.
Peyman Bayazidi +2 more
doaj +1 more source
The Relationship between Auditor’s Narcissism and Expectation Gap with Audit Fees: Evidence from an Emerging Market [PDF]
Iranian Journal of Accounting, Auditing & Finance, 2021 The present study aims to assess the relationship between auditor’s narcissism, expectation gap, and audit fee in listed firms on the Tehran Stock Exchange.
Safoura Rouhi, Somaye Delgosha khadar
doaj +1 more source
Audit Committee Performance Evaluation Model: Indicators and Importance of Each [PDF]
مطالعات تجربی حسابداری مالیConsidering the goals of forming the audit committee and its extensive duties, evaluating the performance of the audit committee in order to identify its strengths and weaknesses is very important.
Alireza Javadipour +3 more
doaj +1 more source
A Bibliometric Analysis of Financial Distress Research: Current Status, Emerging Trends [PDF]
مطالعات تجربی حسابداری مالیPurpose: The rapid development of technology and extensive environmental changes have accelerated economic growth, and the increasing competition among enterprises has restricted access to profit and increased the probability of enterprises ' financial ...
Mohamad Marfo +3 more
doaj +1 more source