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The Effect of Corporate Governance on Export Performance of Iranian Listed Companies
This research aims to investigate the effect of corporate governance mechanisms on export performance. The statistical population includes 98 export companies listed on the Tehran Stock Exchange from 2010 to 2016. Data ...
The impact of CEOs' Ethnic characteristics on audit report lags and audit fees in Iran
Purpose – Timeliness in financial reporting is so important that it is mentioned in accounting conceptual framework as qualitative characteristics of accounting information. In this research, it is tired to consider a new ...
The Severity of a Client’s Negative Environmental, Social, and Governance Reputation Affect Audit Effort and Audit Quality
In recent years, investors have evaluated the organizations through environmental, social and governance criteria and assessing firms. However, environmental, social, and governance (ESG) risks affect business processes ...
The Relationship between Predictive Earnings Management and Opportunistic Earnings Management with Bonus and Stock Return in Iran
The present study aims to investigate the relationship between earnings management and a bonus of CEOs. Because earnings management does not have only opportunistic effects, but signaling effects, this study focuses on ...