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
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
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
Increasing convergence between the recognition of an intangible asset for financial accounting purposes and strategic management accounting and project management techniques [PDF]
, 2006 New management techniques such as 'just-in-time', 'lean manufacturing' and 'Six Sigma' allow management accountants to shift their focus from the management and control of production processes to the management of strategic issues.
Africa South +9 more
core +3 more sources
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
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 Impact of Firm Characteristics on the Relationship between Working Capital Financing and Financial Performance [PDF]
تحقیقات مالیObjectiveThe main purpose of this research is to examine the relationship between working capital financing and financial performance, emphasizing the role of company characteristics, in companies listed on the Tehran Stock Exchange.
Taher Porkavosh +1 more
doaj +1 more source
Network Analysis of Accounting Departments of Iranian Governmental Universities [PDF]
بررسیهای حسابداری و حسابرسی, 2021 Objective: The aim of this study is to investigate and analyze the communication structure between the accounting departments of Iranian governmental universities. Methods: The method of this research based on the type of data collected and analyzed is a
Reza Taghizadeh +3 more
doaj +1 more source
Management for Doctors: Management accounting [PDF]
BMJ, 1995 There is a distinction to be made between financial accounting and management accounting. Financial accounting is concerned with having sound financial systems in place to enable routine transactions—the payment of wages and salaries, the purchase of goods and services, the collection of income from customers, and so on—to take place; to maintain ...
openaire +2 more sources