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The Status of Implementation of Audit Organization’ s Accounting Standards in the Public Sector Institutions of Islamic Republic of Iran

کلیدواژه: Accrual Based,Implementation Status,Public Sector Accounting Standards

نویسندگان: BABAJANI JAFAR, BOLOU GHASEM, Ebrahimpour Shahram

ناشر: دانش حسابداری مالی - JOURNAL OF FINANCIAL ACCOUNTING KNOWLEDGE

Objective: Many countries are implementing accrual based accounting standards in their public organizations. Current status and capacities should be considered realistically in order to succeed in implementation of these standards. this research aims to study status of implementation of Audit Organi... ادامه

سال:2019

لینک به محتوا با زبان هدف

نوع سند: Article

0 دانلود

14 بازدید

مشاهده/دانلود

The Effect of Corporate Governance Mechanisms on Audit Quality by Explaining the Intermediary Function of Auditor's Behavioral Components

کلیدواژه: Audit quality,Behavioural components of auditors,Corporate Governance mechanisms,Structural Equation Modeling (SEM)

نویسندگان: BADIEI HOSSEIN, HASAS YEGANEH YAHYA, SAGHAFI ALI, BABAJANI JAFAR

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

The purpose of this study was to investigate the structural pattern of the effect of corporate governance mechanisms (internal organization) on audit quality considering the role of the intermediary variable of behavioral components of auditors. The statistical population of this research is indepen... ادامه

سال:2021

لینک به محتوا با زبان هدف

نوع سند: Article

3 دانلود

15 بازدید

مشاهده/دانلود

The Effect of Corporate Governance Mechanisms on Audit Quality by Explaining the Intermediary Function of Auditor's Behavioral Components

کلیدواژه: Audit quality,Behavioural components of auditors,Corporate Governance mechanisms,Structural Equation Modeling (SEM)

نویسندگان: BADIEI HOSSEIN, HASAS YEGANEH YAHYA, SAGHAFI ALI, BABAJANI JAFAR

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

The purpose of this study was to investigate the structural pattern of the effect of corporate governance mechanisms (internal organization) on audit quality considering the role of the intermediary variable of behavioural components of auditors. The statistical population of this research is indepe... ادامه

سال:2019

لینک به محتوا با زبان هدف

نوع سند: Article

5 دانلود

14 بازدید

مشاهده/دانلود

Experimental Study of Contaminant Transport in Porous Media Using ANFIS-RBF Hybrid Model

کلیدواژه: Experimental,ANFIS,Radial Basis Function,Contaminant

نویسندگان: MOUSAVI SHAHRAM

ناشر: مهندسی عمران مدرس - Modares Civil Engineering journal

Some uncertainties in the field parameters such as dispersion and hydraulic conductivity, unknown boundary conditions and the noise of the measured data are among the main limiting factors in the groundwater flow and contaminant transport modeling. Thus, simulation of contaminant transport can be an... ادامه

سال:2018

لینک به محتوا با زبان هدف

نوع سند: Article

0 دانلود

13 بازدید

مشاهده/دانلود

The Performance Assessment of the Hybrid Cells in Series and Transient Storage Models in the Tracer Routing through the Interconnected Reservoirs

کلیدواژه: Reservoirs in Series,Tracer Test,Transient Storage,Transportation Time,HCIS Model

نویسندگان: Chabokpour Jafar, ZABIHI MOHAMMAD

ناشر: تحقیقات آب و خاک ایران - Iranian Journal of Soil and Water Research

Some parts of the free surface flow including river networks in which the velocities is low, can act as dead or hyporheic zones. These areas can help to the temporary storage of the tracers and consequently increasing the residence time parameter. In this study, the effects of consecutive reservoirs... ادامه

سال:2020

لینک به محتوا با زبان هدف

نوع سند: Article

0 دانلود

14 بازدید

مشاهده/دانلود

Impact of Comparability of Financial Statements on the Level of Cash Holdings with an Emphasis on the Role of Financial Reporting Quality, Financing Constraints and Corporate Governance

کلیدواژه: Financial Statements Comparability,Cash Financial Reporting Quality,Financial Constraint Corporate Governance

نویسندگان: BLUE GHASEM, HASANZADEH DIVA SEYED MOSTAFA

ناشر: JOURNAL OF APPLIED RESEARCH IN FINANCIAL REPORTING - JOURNAL OF APPLIED RESEARCH IN FINANCIAL REPORTING

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

سال:2019

لینک به محتوا با زبان هدف

نوع سند: Article

0 دانلود

15 بازدید

مشاهده/دانلود

A Model for Corporate Governance in Iranian Banks

کلیدواژه: Corporate Governance,Systematic Thinking,Banks Stakeholders,Accountability

نویسندگان: Babajanei Jafar, MARFOU MOHAMMAD, Naeimi Abootaleb

ناشر: دانش حسابداری - JOURNAL OF ACCOUNTING KNOWLEDGE

Objective: Regarding the nature of banks in the economy, establishing corporate governance based on a comprehensive and unique model is of particular importance. This study aims to present an indigenous model for Iranian banks and determine and classify its dimensions, components, and indicators. Me... ادامه

سال:2020

لینک به محتوا با زبان هدف

نوع سند: Article

0 دانلود

7 بازدید

مشاهده/دانلود

The Impact of Effective Corporate Governance on the Relation-ship between Tax Gap and Future Profit Changes in Iranian Economy

کلیدواژه: Tax,Tax Gap,Corporate Governance Effectiveness,Future Earnings Changes

نویسندگان: Karami Rasoul, VAEZ SEYED ALI, REKABDAR GHASEM

ناشر: - Advances in Mathematical Finance and Applications

The Iranian economy in recent years is due to the development of eco-nomic sanctions, a sharp decline in the price of oil and the deficit result-ing from revenue-dependent on oil revenues and the trend towards tax revenues. While comparing the volume of the Iranian economy with the amount of tax inc... ادامه

سال:2020

لینک به محتوا با زبان هدف

نوع سند: Article

6 دانلود

17 بازدید

مشاهده/دانلود

The Impact of Effective Corporate Governance on the Relationship between Tax Gap and Future Profit Changes in Iranian Economy

کلیدواژه: Tax,Tax Gap, Corporate Governance Effectiveness, Future Earnings Changes

نویسندگان: Karami Rasoul, VAEZ SEYED ALI, REKABDAR GHASEM

ناشر: - Advances in Mathematical Finance and Applications

The Iranian economy in recent years is due to the development of economic sanctions, a sharp decline in the price of oil, and the deficit resulting from revenue-dependent on oil revenues and the trend towards tax revenues. While comparing the volume of the Iranian economy with the amount of tax inco... ادامه

سال:2022

لینک به محتوا با زبان هدف

نوع سند: Article

4 دانلود

13 بازدید

مشاهده/دانلود

New Evidence from Oil Rent and Economic Growth in OPEC Countries: An Application of the Hybrid Model of Threshold Markov Switching Model

کلیدواژه: Oil Rent,Economic Growth,OPEC Countries,The Hybrid Threshold Markov Switching Model

نویسندگان: Sedaghat Kalmarzi Haniyeh, FATTAHI SHAHRAM, SOHAILI KIOMARS

ناشر: مدلسازی اقتصادسنجی - JOURNAL OF ECONOMIC MODELING

The relationship between oil and economic growth is one of the most important issues in the oil-exporting countries that the nature of the relationship is important for the economic policymakers of these countries. The purpose of this study was to examine the effects of oil rent on economic growth i... ادامه

سال:2019

لینک به محتوا با زبان هدف

نوع سند: Article

0 دانلود

16 بازدید

مشاهده/دانلود

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