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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
مشاهده/دانلود
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
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
کلیدواژه: Bank,Corporate Governance Quality,Earnings Quality,Social Responsibility.
نویسندگان: Kazemioloum Mahdi, Abdi Mostafa
ناشر: حسابداری مالی - Financial ACCOUNTING
Banks direct their activities towards Social responsibility behaviors to meet stakeholder expectations. Social responsibility in banks has an impact on their performance and high profit Quality indicates good performance. Therefore, the purpose of this study is to investigate the effect of the quali... ادامه
سال:2023
کلیدواژه: Earnings Quality,Corporate Governance,Audit Quality,Capital Structure,Structural Modeling
نویسندگان: Ahmadi Mohammad Ramazan, AHANGARI ABDOLMAJID, Hajeb Hamid Reza
ناشر: مدیریت دارایی و تامین مالی - Journal of Asset Management and Financing
Objective: Earnings Quality is one of the most substantial features of Financial reporting, influencing the optimal capital structure. This substantiality probably results from the fact that earning is generally considered as one of the main inputs of valuation models for both Financial investors an... ادامه
سال:2019
کلیدواژه: Opacity in Financial Reporting,Corporate Social Responsibility,Corporate Governance Quality
نویسندگان: BEHBAHANINIA PARISA SADAT, ASGARI NARGES
ناشر: پژوهش های تجربی حسابداری - Journal of Empirical Research in Accounting
Transparency helps create market confidence and supports economic sustainability. The concept of Social responsibility is quite close to the concept of sustainable development. The consequence of the sustainable development approach is special attention to the concept of disclosure and reporting of ... ادامه
سال:2021
کلیدواژه:
نویسندگان: Nor Asila Binti Nazmi, Rusni Hassan, Abdul Rahim Abdul Rahman
ناشر: Emerald Publishing Limited
... ادامه
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
کلیدواژه: Financial Statements Comparability,Cash Financial Reporting Quality,Financial Constraint Corporate Governance
نویسندگان: BLUE GHASEM, HASANZADEH DIVA SEYED MOSTAFA
Cash management is one of the most controversial subjects of Financial management. How to use the corporate’ s resources, and in particular internal funds, is an important decision in the conflict between shareholders and managers. Managers, by opting the appropriate combination of assets and... ادامه
کلیدواژه: Performance variability,Accruals quality,Corporate governance quality
نویسندگان: VALIZADEH LARIJANI AZAM, HOSSEINI SEYED ALI, Tahmasebi Ashtiyani Mahsa
Objective: As prior studies consequences, accruals Quality and corporate Governance are two important factors that can affect on firms performance significantly. Establishing corporate Governance and increasing the Quality of that, as one of the benchmarks to measure the performance of the firms, wi... ادامه
سال:2020
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