Purpose: This research aimed to investigate the effect of financial reporting readability on
the cost of capital by emphasizing the moderating role of the financial reporting quality in …

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

Stock Prices Crash RiskThe of risk the stock price crash, which indicates the possibility of a
sharp and sudden drop in price, is affected by the risk of financial distress, and agency costs …

Purpose: Recently, neuroscience has been used in the fields of psychology, economics, and
finance, and its usefulness has been demonstrated. The main purpose of this study is to …

In order to explain the stock price crash risk as a proxy to measure asymmetry in risk, despite
its importance in portfolio analysis and capital assets pricing, no model has been designed …

Purpose: The prevalence and powerful consequencesof earning management, the decisive
role of banks in the economy of eachcountry and their operational function in the field of …

Objective: According to group dynamics theory, individual behavior is influenced by group
characteristics. Group dynamics can influence decisions and improve group thinking …

هدف: گزارشگری مالی پیچیده با خوانایی کمتر، موجب افزایش تلاش حسابرسان در راستای مدیریت
ریسک پروژه حسابرسی خواهد شد. بر این اساس و با توجه به اهمیت گزارشگری مالی و خوانایی و ‌فهم‎ …‎

هدف: بر اساس نظریه پویایی گروه، رفتار فرد تحت تاثیر ویژگی‌های گروه است. پویایی گروه
موجب اثربخشی تصمیمات و بهبود تفکر گروهی می‌گردد. تنوع جنسیتی به عنوان یکی از …‎