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Corporate Governance and Audit Opinion Shopping: Evidence from Iran

کلیدواژه: Institutional Ownership,Ownership Concentration,Board Size,Board Independence,Audit Opinion Shopping

نویسندگان: Saber Mobasser Kabir, Vatanparast Mohammadreza, AZADI KEYHAN, MESHKI MIAVAGHI MEHDI

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

Sustainability and development of the audit profession is a function of the quality of auditors' services and adherence to professional standards such as independence plays a key role in this. Consequences of neglecting the quality of services and non-compliance with ethical standards can create irr... ادامه

سال:2021

لینک به محتوا با زبان هدف

نوع سند: Article

3 دانلود

11 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

11 بازدید

مشاهده/دانلود

Investigating the Moderating Roles of Systematic Risk Elements and Corporate Governance on the Relationship between Social Responsibility and Cash Holdings

کلیدواژه: Cash Holdings,Corporate Governance,Social Responsibility,Systematic Risk

نویسندگان: EGHDAMI ESMAIL, MESHKI MIAVAGHI MEHDI, KHERADYAR SINA, KORDROSTAMI SOHRAB

ناشر: دانش حسابداری مالی - JOURNAL OF FINANCIAL ACCOUNTING KNOWLEDGE

Purpose: Considering the important function of elements such as cash holdings and social responsibility in the realm of accounting studies, the study of factors affecting the relationship between them is important. Therefore, the main purpose of this study is investigating the moderating role of sys... ادامه

سال:2020

لینک به محتوا با زبان هدف

نوع سند: Article

0 دانلود

12 بازدید

مشاهده/دانلود

Modeling the Role of Stakeholder Interactions and Corporate Social Responsibility in Promoting Natural Resource Governance: A Social Capital-Based Approach

کلیدواژه: Effectiveness, Mediation, structural equation model, Takab

نویسندگان: Goli Saba, Islami Iman, Bijani Masoud, Azadi Hossein

ناشر: حکمرانی منابع طبیعی - Natural Resources Governance

Effective natural resource governance requires moving beyond state-centered approaches to embrace interactive frameworks that involve diverse stakeholders in decision-making. Despite growing global attention to good governance, the mediating role of Corporate Social Responsibility (CSR) in linking s... ادامه

سال:2025

لینک به محتوا با زبان هدف

نوع سند: Article

2 دانلود

9 بازدید

مشاهده/دانلود

Legal and Economic Analysis of the Triple Audit Institution in terms of Corporate Governance

کلیدواژه: Inspection,Corporate Governance,Internal Audit,External Audit,Audit Committee

نویسندگان: Pasban Mohammadreza, Madankar Nooshin

ناشر: بورس اوراق بهادار - JOURNAL OF SECURITIES EXCHANGE

Economic institutions, by receiving resources from the community, are gaining significant economic, social and political power, and so their managers are expected to be accountable to society. Since the 1990 s, due to the increased unexpected failures of large companies, attention was drawn to corpo... ادامه

سال:2018

لینک به محتوا با زبان هدف

نوع سند: Article

0 دانلود

9 بازدید

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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

12 بازدید

مشاهده/دانلود

Designing a Model of Corporate Governance Characteristics with an Interactive Approach to Strategic Management Accounting and Management Accounting

کلیدواژه: Corporate Governance,Management Accounting,Strategic Management Accounting,Company Size and Organizational Life Cycle

نویسندگان: Sahari Mohammadreza, POURZAMANI ZAHRA

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

The purpose of this study is to "designing a model of corporate governance characteristics with an interactive approach to strategic management accounting ". In this regard, while reviewing the concepts of corporate governance, management accounting, strategic management accounting, company size and... ادامه

سال:2022

لینک به محتوا با زبان هدف

نوع سند: Article

0 دانلود

12 بازدید

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The Moderating Eeffect of Corporate Governance on the relationship between Liquidity and Credit Risk with the Performance of Banks

کلیدواژه: Corporate Governance,Liquidity Risk,Credit Risk

نویسندگان: MARANJORY MEHDI

ناشر: مطالعات حسابداری و حسابرسی - JOURNAL OF ACCOUNTING AND AUDITING STUDIES

The purpose of this study was to investigate the effect of corporate governance on the relationship between liquidity risk and credit with the performance of banks accepted in Tehran Stock Exchange. In line with this goal, 10 banks were selected as examples during the 2018-2014 periods. To test the ... ادامه

سال:2022

لینک به محتوا با زبان هدف

نوع سند: Article

0 دانلود

6 بازدید

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Reconsideration of "Qardh" as a Profitable Contract in Islamic Banking

کلیدواژه: Riba-free banking system,Qardh,interest rate

نویسندگان: NAJI MEHDI

ناشر: تحقیقات اقتصادی - Journal of Economic Research

As the main incentive of a bank, as an economic agent, is gaining profit, the prohibition of lender asking borrower any bonus out of Qardh in Islamic Shari'ah have marginalized this type of contract in Islamic banking system and, in contrary to conventional banking system, let other types of Islamic... ادامه

سال:2019

لینک به محتوا با زبان هدف

نوع سند: Article

0 دانلود

14 بازدید

مشاهده/دانلود

Islamic Finance and Sustainable Development

کلیدواژه:

نویسندگان: Hasan, Rashedul ؛ Hassan, M. Kabir ؛ Rashid, Mamun

ناشر: University of New Orleans Universiti Brunei Darussalam

... ادامه

سال:2021

لینک به محتوا با زبان هدف

نوع سند: Booke

0 دانلود

143 بازدید

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