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Corporate Governance Quality and Timeliness of Financial Reporting: The Moderating Role of Internal Auditing Quality

کلیدواژه: Corporate Governance, timeliness, Internal Auditing, Financial reporting

نویسندگان: Mashayekhi Bita, Afrasiab Amirreza, Mokhtarian Reza, Azizzadeh Parikhani Zahra

ناشر: پژوهش های حسابرسی حرفه ای - Professional Auditing Research

The timeliness of Financial Reporting can enhance the trust of investors and shareholders in Financial information while preventing potential legal and Financial issues. Among the critical factors, Internal auditing is a vital component of the oversight process, ensuring the accuracy and reliability... ادامه

سال:2025

لینک به محتوا با زبان هدف

نوع سند: Article

4 دانلود

23 بازدید

مشاهده/دانلود

Internal Audit Function Quality, Financial Reporting Quality and the Delay of the External Auditor's Report Issuance

کلیدواژه: Quality of internal audit unit's performance,Quality of financial reporting,Delay in issuing the report of independent auditor

نویسندگان: VALIZADEH LARIJANI AZAM, RAHMANI ALI, Shabani Asli Samaneh

ناشر: JOURNAL OF APPLIED RESEARCH IN Financial Reporting - JOURNAL OF APPLIED RESEARCH IN Financial Reporting

The Internal Audit Unit is one of the corporate governance mechanisms in order to better monitor shareholders' behavior and performance. Therefore, the purpose of the present study is to investigate the relationship between the quality of Internal audit unit's performance and the quality of financia... ادامه

سال:2022

لینک به محتوا با زبان هدف

نوع سند: Article

0 دانلود

7 بازدید

مشاهده/دانلود

Ability, CEOs’ s Financial Knowledge and Financial Reporting Transparency

کلیدواژه: data envelopment analysis,CEOs’ ؛ s educational degrees,Financial Reporting Transparency,Tehran Stock Exchange

نویسندگان: Taheri Abed Reza, ALINEZHAD SAROKOLAEI MEHDI, Faghani Makerani Khosrow

ناشر: دانش حسابداری مالی - JOURNAL OF Financial ACCOUNTING KNOWLEDGE

Individual characteristics of CEOs such as ability and Financial knowledge can eclipse their behavior and type of decision in the organization, and thereby affect transparency of Financial Reporting. In this research, the influence of ability and CEOs’ s Financial knowledge on the transparenc... ادامه

سال:2018

لینک به محتوا با زبان هدف

نوع سند: Article

0 دانلود

14 بازدید

مشاهده/دانلود

Comparative Study of Financial Transparency in Islamic Management and International Financial Reporting Standards (IFRS)

کلیدواژه: Islamic Management, Financial Transparency, International Financial Reporting Standards (IFRS), Financial Ethics, Information Disclosure, Comparative Accounting

نویسندگان: Saber Mobasser Kabir

ناشر: حسابداری، امور مالی و هوش محاسباتی - Accounting, Finance and Computational Intelligence

Financial transparency is one of the fundamental principles in modern economic and Financial systems, playing a vital role in enhancing public trust, improving market efficiency, and preventing corruption. In Islamic management, Financial transparency is rooted in Qur’anic teachings, narrations, and... ادامه

سال:2025

لینک به محتوا با زبان هدف

نوع سند: Article

0 دانلود

13 بازدید

مشاهده/دانلود

Corporate Financial Stability and Fraudulent Financial Reporting: The Role of Quality of Corporate Governance Mechanisms

کلیدواژه: Financial Stability,Fraudulent Financial Reporting,Quality of Corporate Governance Mechanisms

نویسندگان: Esmailikia Ghareibeh, Oshani Mohammad

ناشر: دانش حسابداری - JOURNAL OF ACCOUNTING KNOWLEDGE

Objective: Recent corporate scandals, global Financial crises, and global environmental issues have led to a growing demand from diverse stakeholders for transparency and regular disclosure of information. The Financial statements provide all the Financial information related to the Financial condit... ادامه

سال:2022

لینک به محتوا با زبان هدف

نوع سند: Article

0 دانلود

15 بازدید

مشاهده/دانلود

The Impact of Corporate Governance on Tone of Financial Reporting

کلیدواژه: Corporate Governance,Accounting Narratives,Pessimistic Tone of Financial Reporting

نویسندگان: Pourkarim Mohammad, JABBARZADEH KANGARLOUEI SAEID, BAHRI SALES JAMAL, GALAVANDI HASSAN

ناشر: حسابداری ارزشی و رفتاری - IRANIAN JOURNAL OF BEHAVIORAL & VALUED ACCOUNTING

The tone is characterized by the ratio of positive and negative words contained in the annual reports of the board of directors, which can be based on two Incremental Information and opportunistic views. An Incremental Information view reduces information asymmetry, while an opportunistic perspectiv... ادامه

سال:2020

لینک به محتوا با زبان هدف

نوع سند: Article

0 دانلود

15 بازدید

مشاهده/دانلود

The Impact of Corporate Governance on Financial Reporting Quality: Integrated Approach

کلیدواژه: Agency theory,Corporate governance,Emerging markets,Financial reporting quality

نویسندگان: NIKBAKHT MOHAMMAD REZA, Ahmad Khanbeigi Mostafa

ناشر: بررسیهای حسابداری و حسابرسی - THE IRANIAN ACCOUNTING AND AUDITING REVIEW

Objective: Considering the importance of Corporate Governance and its impact on Financial Reporting quality, in this study, the impact of corporate governance on Financial Reporting quality (FRQ) has been investigated by using different criteria to measure the FRQ’ s components (12 models) an... ادامه

سال:2018

لینک به محتوا با زبان هدف

نوع سند: Article

0 دانلود

16 بازدید

مشاهده/دانلود

The Relationship between Corporate Governance Structure and Likelihood of Fraudulent Financial Reporting

کلیدواژه: Corporate Governance Structure,Board Expertise,Independent Non-Executive Director Effectiveness,Fraudulent Financial Reporting

نویسندگان: HEJAZI REZVAN, Mokhtarinezhad Hamid Reza

ناشر: حسابداری ارزشی و رفتاری - IRANIAN JOURNAL OF BEHAVIORAL & VALUED ACCOUNTING

The purpose of this research is to determine the relationship between corporate governance structure and the likelihood of fraudulent Financial Reporting. The likelihood of fraudulent Financial Reporting has been measured on the basis of Altman’ s modified z score. For this purpose, 109 liste... ادامه

سال:2017

لینک به محتوا با زبان هدف

نوع سند: Article

0 دانلود

14 بازدید

مشاهده/دانلود

The role of Financial Reporting, Transparency and Corporate Governance in Investors Protection

کلیدواژه: Financial Reporting,Transparency,Corporate Governance,Investors Protection,Grounded Theory

نویسندگان: SHAFIZADEH BAHAREH, HOSEINI SEYED ALI, RAHMANI ALI, SOLTANI MOHAMMAD

ناشر: بورس اوراق بهادار - JOURNAL OF SECURITIES EXCHANGE

In public corporations, rules and regulations are important because of the relative complexity of the relationship between executives. According to the agency theory, the goal of the company is to maximize shareholder wealth. This goal is limited and the supporters of the stakeholder theory believe ... ادامه

سال:2018

لینک به محتوا با زبان هدف

نوع سند: Article

0 دانلود

12 بازدید

مشاهده/دانلود

The Relationship between Corporate Governance Mechanisms and the Likelihood of Fraudulent Financial Reporting

کلیدواژه: Internal Control,Board of Directors,Corporate Governance,Fraudulent Financial Reporting

نویسندگان: MEHRABANPOUR MOHAMMADREZA, Noorizadeh Zohreh

ناشر: تحقیقات حسابداری و حسابرسی (تحقیقات حسابداری) - JOURNAL OF ACCOUNTING AND AUDITING RESEARCHES (ACCOUNTING RESEARCH)

The aim of conducting this study is to examine the relationship between corporate governance mechanisms and possibility of fraudly Financial Reporting by companies. This study is conducted by using a descriptive – correlation method and is an applied study. Population of this study is consist... ادامه

سال:2019

لینک به محتوا با زبان هدف

نوع سند: Article

0 دانلود

14 بازدید

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