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Structural Equation Modeling Approach to Audit Risk Testing Affected by Personality Types and Corporate Governance Structure

کلیدواژه: Audit risk, Corporate Governance Structure, Personality types of Managers

نویسندگان: Malihi Shoja Radman, Lashgari Zahra, Khosravi Pour Negar

ناشر: دانش حسابداری و حسابرسی مدیریت - JOURNAL OF ACCOUNTING KNOWLEDGE AND MANAGEMENT AUDITING

Risk-based auditing involves significant professional judgment in assessing the risk of material misstatement and identifying adequate and appropriate tests to achieve the desired level of audit risk. To assess the optimal level of audit risk, corporate governance structures are at risk of control. ... ادامه

سال:2022

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Information Distribution Pricing Modeling Based on Financing Constraints, Business Strategy and Corporate Governance with Structural Equation Approach

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نویسندگان: nozarpour mahmoud, KEYGHOBADI AMIRREZA

ناشر: پژوهش های حسابداری مالی و حسابرسی - The Financial Accounting and Auditing Researches

The flow of information in the market environment affects the behavior of market participants. It is natural for market participants to have a different share of this information flow. The purpose of this article is to investigate the effect of financial constraints, business strategies and corporat... ادامه

سال:2021

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Corporate Governance and Agency Cost (Model-based Approach) and the Mediating Role of Financial Policies

کلیدواژه: Corporate Governance,Agency Cost,Financial Policies

نویسندگان: Rahimnejad Sarvenaz, FATHI SAEED, MOAYEDFAR ROZITA

ناشر: چشم انداز مدیریت مالی - JOURNAL OF FINANCIAL MANAGEMENT PERSPECTIVE

With the separation of ownership and management, the corporate governance system is a good tool in the hands of shareholders to reduce agency Costs. Developing the literature in which agency Cost is calculated by the absolute amount of cash flow or its interaction with growth opportunities, we measu... ادامه

سال:2022

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Predicting Mobile Marketing Acceptance Factors: A Hybrid Approach of Structural Equation Modeling and Artificial Neural Network (SEM-ANN)

کلیدواژه: Artificial Neural Network, Data Mining, Mobile marketing, Technology Acceptance

نویسندگان: Khadivar Ameneh, Hadianfar Niloufar, Aliyari Boroujeni Ahmad

ناشر: مدیریت بازرگانی - Journal of Business Management

Objective
The evolution of the mobile phone is one of the most successful innovations in history, and its wide distribution and ubiquity indicate the success of this technology. Marketing and business managers increasingly see mobile as an attractive tool through which they can... ادامه

سال:2024

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Presenting a Model for the Effect of Corporate Governance Measures on Audit Report Lag by a Structural Equation Approach

کلیدواژه: Audit report lag,Corporate governance measures,Structural equations

نویسندگان: EBRATI MOHAMMAD REZA, Jabbarzadeh Kangarloui Saeed, BAHRI SALES JAMAL, ASHTAB ALI

ناشر: INTERNATIONAL JOURNAL OF FINANCE AND MANAGERIAL ACCOUNTING - INTERNATIONAL JOURNAL OF FINANCE AND MANAGERIAL ACCOUNTING

The efficiency of financial reporting is considered as one of important characteristics of annual reporting quality. It is usually hidden in the timeliness of accounting information, which is one of qualitative characteristics of accounting information. The usefulness of information disclosed by com... ادامه

سال:2022

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The Impact of Mechanisms of Corporate Governance on Stock Trading Cost

کلیدواژه: Independence of Board Members,Ownership Concentration,Directors Ownership,Stock Trading Cost

نویسندگان: KAMYABI YAHYA, KHODAMIPOUR AHMAD, Amiri Esmaeil

ناشر: حسابداری مالی - FINANCIAL ACCOUNTING

The rising Cost of trading disrupts investors' strategies and reduces return on investment. Planning on this issue through strong mechanisms of corporate governance can reduce trading Costs. To this end, the present paper examined the effect of some mechanisms of corporate governance on the stock tr... ادامه

سال:2018

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A Multi-task Model to Detect Saliency and Edge using Hybrid Cost Function

کلیدواژه: Salient object detection, Edge detection, Hybrid loss function, Fully convolutional network, Deep learning, Image processing

نویسندگان: Dehghan Sajjad, Fadaeieslam Mohammad Javad

ناشر: مدل سازی در مهندسی - Modeling in Engineering

Detection of salient objects is done with the aim of identifying and segmenting prominent objects or areas in an image. Fully Convolutional Networks (FCNs) have shown their advantages in salient object detection; however, many previous works have focused on the accuracy of the prominent area without... ادامه

سال:2022

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Practical Operations of Islamic and Conventional Banking Systems: Cost of Financing (Qard Al-Hassan) Analysis

کلیدواژه: Conventional banking ؛ Cost of Borrowing ؛ Financing ؛ Islamic banking ؛ Practical operations ؛ Qard al-hasan ؛ Riba

نویسندگان: Muhibat Ayoni Oladimeji

ناشر: jocw (JOURNAL OF CREATIVE WRITING | ISSN 2410-6259)

The major issue for current study is practical application of theoretical discussion on riba, what constituted riba (interest) itself in the practical operations of Islamic banks. For instance, Islamic bank is a business or commercial entity, how this entity is going to survive in business, if it ca... ادامه

سال:2016

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Effects of Corporate Governance and Earnings on Cost Stickiness and Conservatism in the Capital Market

کلیدواژه: Cost Stickiness,Corporate Governance,Conservatism,Structural Equation Approach

نویسندگان: PAZOUKI PARISA, DARABI ROYA

ناشر: پژوهش های تجربی حسابداری - Journal of Empirical Research in Accounting

Understanding Cost behavior is one of the important issues of Cost accounting and management accounting. In traditional Cost behavior models, variable Costs are increased or decreased in proportion to changes in activity volume, and change directions in activity volume do not affect Cost changes mag... ادامه

سال:2019

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The Effect of Corporate Governance and Conservatism Mechanisms on Information Asymmetry with Structural Equation Modeling Technique in Tehran Stock Exchange

کلیدواژه: Corporate Governance,Conservatism,Information Asymmetry,Structural Equation Technique

نویسندگان: DAMOORI DARIUSH, Javidan Hamid

ناشر: راهبرد مدیریت مالی - JOURNAL OF FINANCIAL MANAGEMENT STRATEGY

The purpose of this study was to investigate the effect of corporate governance and conservatism on information asymmetry. For this purpose, information about 78 companies listed in Tehran Stock Exchange during the years 2011-2015 has been studied. The structural Equation technique is used to analyz... ادامه

سال:2018

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