Zobrazeno 1 - 10
of 70
pro vyhledávání: '"Hossein Etemadi"'
Publikováno v:
پژوهشهای تجربی حسابداری, Vol 12, Iss 3, Pp 61-80 (2022)
There are different ways in which accruals are measured in academic research. Ohlson (2014) provides a conceptual construct of accruals as the change in non-cash assets and liabilities. This measure includes accruals that are less manipulated for ear
Externí odkaz:
https://doaj.org/article/4c093407fc064559bc10f7fd277bda47
Publikováno v:
Heritage and Sustainable Development, Vol 5, Iss 1 (2023)
The current study investigates how interpersonal trust between the auditor and the client firms’ managers affects the auditor's professional skepticism in Iraq. In the qualitative part of the research, 20 auditors and client firms’ managers were
Externí odkaz:
https://doaj.org/article/2c06766c3c3c4a8e850d9c4acd237946
Publikováno v:
بررسیهای حسابداری و حسابرسی, Vol 28, Iss 4, Pp 637-663 (2021)
Objective: Whistleblowing is one of the most important and effective fraud discovery mechanism; therefore, recognizing key factors affecting whistleblowing intention should be more considered by regulators; and they must try to encourage employees to
Externí odkaz:
https://doaj.org/article/b032bf282cba4066b7489b3ed57de1e1
Publikováno v:
مطالعات تجربی حسابداری مالی, Vol 17, Iss 67, Pp 27-56 (2020)
Today, accountants all around the world, use accounting doctorines and share it with others with the idea that what they communicate is nothing but neutral measurement of economic events. What they communicate, however, is based on standards and proc
Externí odkaz:
https://doaj.org/article/ae1de1492cad4f2891f162969f72ed53
Autor:
Hossein Etemadi, Paul G. Plieger
Publikováno v:
ACS Omega, Vol 5, Iss 29, Pp 18091-18104 (2020)
Externí odkaz:
https://doaj.org/article/44110310813348f8afeafb8cee316cbb
Publikováno v:
Arabian Journal of Chemistry, Vol 12, Iss 8, Pp 3692-3703 (2019)
This paper describes preparation of novel magnetic and pH-sensitive nanocomposite beads through an environmentally friendly route for protein adsorption. Magnetic Fe3O4 nanoparticles (MNPs) were modified by a binary mixture of κ-carrageenan/carboxym
Externí odkaz:
https://doaj.org/article/c29267ae20304b09899db302e7382845
Publikováno v:
مجله دانش حسابداری, Vol 10, Iss 3, Pp 139-167 (2019)
Objective: Considering complex financial plans to conceal fraud in financial statements, the development of fraud detection methods can be regarded as solution for this problem. The present study uses the bee algorithm to develop methods for fraud de
Externí odkaz:
https://doaj.org/article/21372014cd4749318123e55d51343af7
Publikováno v:
بررسیهای حسابداری و حسابرسی, Vol 25, Iss 4, Pp 571-594 (2018)
Objective: Presentation of a reliable model for brand measurement and attempt to find a way to enter it into the balance sheet as an asset. Methods: The powerful technique of structural equation model (SEM) by smart PLS software and bootstrap method
Externí odkaz:
https://doaj.org/article/f3eb1c63281244c18ce9f3d5838bccff
Publikováno v:
Journal of Asset Management and Financing, Vol 6, Iss 2, Pp 159-182 (2018)
The result of prior research shows that if the volatility of earnings increases and their persistence decreases, past earnings aren’t good predictors of future earnings. Relative to aggregate earnings, earnings components will be more informative f
Externí odkaz:
https://doaj.org/article/841cdc62a6a04e97a9eb949d0dd78e4f
Publikováno v:
پژوهشهای تجربی حسابداری, Vol 6, Iss 4, Pp 47-88 (2017)
Adopting the international financial reporting standards during the recent years has aroused abundant empirical researches in respect to the outcomes resulting from such a change in accounting regime around the globe. These studies have been carried
Externí odkaz:
https://doaj.org/article/d8a529f312d844e684042a2145b0a9d8