Objective: According to Beneish (1999),“earnings manipulation happens as an instance
where management violates Generally Accepted Accounting Principles (GAAP) in order to …

Objective: Complex financial reporting and low readability increases auditor efforts to
manage Audit Engagement Risk. Accordingly, considering the importance of financial …

Objective: Stock liquidity is one of the most critical factors for investors in the capital markets
and one of the main functions of the stock exchange. The tendency to investigate this issue …

This Study seeks to scrutinize whether surplus free cash flow is correlated with earnings
management, if auditor size moderates this relationship. To do so, modified Jones …

The main problem of the current research is the absence of a suitable measure to measure
the information asymmetry between managers who forecast profits and statistical analysts …

Based on existing empirical evidence, related-party transactions are widely used to
manipulate earnings for financial reporting. This study investigates the effect of auditor …

Investors and stock holders decide about their long-term investments based on confidence
in financial statements and audit report. Auditing has been a mechanism for controlling …

اطلاعات صورت‌‌های مالی، یکی از منابعی است که حسابرسان برای ارزیابی وضعیت تداوم فعالیت
استفاده می‌‌کنند؛ با این ‌‌حال، ارقام صورت‌‌های مالی ممکن است عملکرد واحد تجاری را به‌طور کامل …‎

Conflict and cooperation are the main features of organizations and human's behavior which
are revealed in contraction with others. To maximize their utilities and cooperation …

هدف: نقدشوندگی سهام، یکی از عوامل مهم و محبوب سرمایه‌گذاران در بازارهای سرمایه و نیز، یکی از
کارکردهای اصلی بورس اوراق بهادار است. هدف پژوهش حاضر، تعیین تأثیر وجه نقد مازاد بر ارزش …‎