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
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
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
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
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
Survive Factors Influencing on Tendency of Internal Auditors for Whistle - blowing in Iran [PDF]
بررسیهای حسابداری و حسابرسی, 2021 Objective: Wrongdoing consumes a lot of resources in years and harms companies in many ways. Based on other developed countries experiences, improving and developing whistle blowing is one of the effective and best ways of preventing and detecting ...
Ghasem Blue +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
Digital data and management accounting: why we need to rethink research methods
Journal of Management Control, 2020 Digitalisation is having profound effects on how enterprises function. Its impact on accounting research is growing as the rise of the internet, mobile technologies and digital economy tools generate depth, breadth and variety of data that far exceed ...
A. Bhimani
semanticscholar +1 more source
Future Studies on the Financial Sustainability of Pension Funds in Iran [PDF]
بررسیهای حسابداری و حسابرسیObjective Over the last few years, pension funds have encountered sustainability issues. Despite this, no scientific research has been conducted on strategies for overcoming instability.
Ali Hedayati Bilondi +3 more
doaj +1 more source