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A Study of Risk-Based Auditing Obstacles
In this study, we investigate the problems and obstacles to implementing risk-based auditing in Iran. We set four hypotheses and used a questionnaire containing 45 questions to collect the required data. The questionnaires ...
The Effect of CEOs' Financial Knowledge on Unsystematic Risk, Considering the Moderating Effect of Managerial Ability
With the emergence of economic globalization, expansion of business activities and more complex financial, administrative and operational structures, the need for firms to have CEOs with capable financial and managerial ...
Modeling the Factors Affecting the Use of Environmental Management Accounting Tools
The present study examines and models factors influencing the use of environmental management accounting tools from the financial managers and their assistants’ point of view in the Iranian oil refineries and petrochemical ...