Zobrazeno 1 - 10
of 39
pro vyhledávání: '"Reza Hesarzadeh"'
Publikováno v:
European Journal of Management and Business Economics, Vol 33, Iss 3, Pp 306-323 (2024)
Purpose – This paper aims to examine how leadership style in audit firms influences audit quality. The paper further explores the mediating role of knowledge sharing in the relationship between leadership style and audit quality. Design/methodology
Externí odkaz:
https://doaj.org/article/843cb00e1fb0481bb3fe066428fa66af
Publikováno v:
RAE: Revista de Administração de Empresas, Vol 62, Iss 6 (2022)
Este artigo examina a relação entre as características do comitê de auditoria e o escrutínio regulatório. Para medir o escrutínio regulatório, o documento atual usa cartas de comentários emitidas pela Organização de Valores Mobiliários do
Externí odkaz:
https://doaj.org/article/80d0c3b8829c43f18a1dc00b2380ae87
Publikováno v:
Iranian Journal of Accounting, Auditing & Finance, Vol 5, Iss 2, Pp 11-24 (2021)
Prior studies provide mixed evidence on whether the transition to International Financial Reporting Standards (IFRS) deters or contributes to greater financial reporting quality. Thus, this research investigates how the transition affects financial r
Externí odkaz:
https://doaj.org/article/8fd84f726b394708af3b8909b71bb019
Publikováno v:
مجله دانش حسابداری, Vol 12, Iss 1, Pp 19-44 (2021)
Objective: The purpose of this research is investigating the effect of community social capital on asymmetric behavior of cost. Social capital refers to features of social organization such as norms and networks that simplify cooperation and harmony
Externí odkaz:
https://doaj.org/article/034460c7ebbb465280f6a814eea7d4e1
Autor:
Reza Hesarzadeh
Publikováno v:
Iranian Journal of Accounting, Auditing & Finance, Vol 4, Iss 3, Pp 35-47 (2020)
In recent years, to increase the robustness of methodology sections of accounting research, applying quasi-experimental methods has become a popular approach in archival-empirical research of top-tier accounting journals. The purpose of this study is
Externí odkaz:
https://doaj.org/article/c93d3b2c7d8245ea95fb1b31ff418887
Autor:
Reza Hesarzadeh
Publikováno v:
Revista de Contabilidad: Spanish Accounting Review, Vol 25, Iss 1 (2022)
Securities commissions regularly review corporate reports, and if the review reveals a possible deficiency— such as a potential accounting error— or requires further clarifications, they send the company a comment letter (CL), including a request
Externí odkaz:
https://doaj.org/article/3aa3353b57b643d683d5a3cbce39e5c4
Autor:
Reza Hesarzadeh, Javad Rajabalizadeh
Publikováno v:
Revista de Contabilidad: Spanish Accounting Review, Vol 23, Iss 1 (2020)
We investigate whether securities commission oversight reduces the complexity of financial reporting (complexity). To measure the securities commission oversight, we use comment letters from securities commission of Iran. Further, to measure the comp
Externí odkaz:
https://doaj.org/article/118cafb4d2cd49e7a7e2239fda481ebc
Publikováno v:
راهبرد مدیریت مالی, Vol 6, Iss 1, Pp 73-92 (2018)
Fraudulent financial reports are a major threat to investors. However, in practice, there is no method of instant detection of fraud. Therefore, the consideration of indirect measures for fraud is very necessary. Theoretically, along with the traditi
Externí odkaz:
https://doaj.org/article/d4c1e92873c94a7c924eb317552dc41c
Publikováno v:
بررسیهای حسابداری و حسابرسی, Vol 23, Iss 2, Pp 173-192 (2016)
Professional skepticism is among the most significant concepts of auditing. This is due to the fact that the mentioned concept has a profound impact on audit judgment. The purpose of this study is to investigate the relationship between professional
Externí odkaz:
https://doaj.org/article/123088089ab543afa86a62045236a694
Publikováno v:
مطالعات تجربی حسابداری مالی, Vol 13, Iss 50, Pp 89-136 (2016)
According to the information perspectives of accounting, the main function of accounting is to provide information and to reduce uncertainty. Therefore, accounting capacity of reducing uncertainty determines the accounting quality (AQ) and so, we are
Externí odkaz:
https://doaj.org/article/7066f30dfdd24b18ae95b7e84701e553