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The Impact of Company’s Entrance into Article 141 of the Iranian Trade Act on Audit Fees: Evidence from Tehran Stock Exchange
According to Article 141 of the Iranian Trade Act, if half and more of the company's capital is destroyed due to the losses, the corporate board of directors is obliged to typically call for the extraordinary general meeting ...
The Structural and Environmental Challenges and Bottlenecks of Financial Supervision of the Accountants of the Executive Organs of the Country: An Approach to Optimal Implementation of the Public Sector Accounting System
In this research, we examined the structural and environmental challenges and bottlenecks of financial supervision of the accountants of the executive organs of the country on the proper implementation of the public sector ...
Investigating the Factors Affecting Accountants' Behavioral Intentions in Accounting Information System Adoption: Empirical Evidence of Unified Theory of Acceptance and Use of technology, and Task-Fit Model
Accounting information systems have recently received many investments in the implementation, resulting in introducing of its technology and gaining importance. However, factors affecting the accounting information system's ...
Presenting a New Model for Evaluating the Performance of Iranian Stock Exchange Firms by Emphasizing the Localization Approach
In this research, we present a new model of a balanced evaluation system in listed firms on the Tehran Stock Exchange. The study's statistical analyses were carried out based on the extracted data from 166 questionnaires ...