An Examination of Auditor Confirmation Bias and Audit Quality With an Emphasis on the Moderating Role of Client and Auditor Characteristics
S Lotfi, Z Hajiha, H Vakilifard - … (Formerly known as Iranian Journal of …, 2023 - ijms.ut.ac.ir
The main purpose of this study is to explain the effect of confirmation bias on audit quality
and the moderating roles of client characteristics (market value and institutional …
and the moderating roles of client characteristics (market value and institutional …
[HTML][HTML] Examining Auditors' Attention to Red Flags in Financial Reporting: Emphasis on Abnormal Labor Investment
M BozorgAsl, S Osta, H Sheikhi - Financial Accounting Research, 2021 - far.ui.ac.ir
Auditors are always looking to identify factors that can be used for estimating the risk of
material misstatement more accurately at the level of financial statements. In this regard, this …
material misstatement more accurately at the level of financial statements. In this regard, this …
[HTML][HTML] Financial Restatement Impacts on Investment Inefficiencies Considering the Role of Financial Constraints
ME Aghababaei, A Rezaeian Ramsheh - Journal of Asset Management …, 2022 - amf.ui.ac.ir
AbstractThe purpose of this research was to investigate the effects of financial restatement
on various investment inefficiencies with emphasis on the role of financial constraints. In this …
on various investment inefficiencies with emphasis on the role of financial constraints. In this …
[HTML][HTML] تأثیر تجدید ارائۀ صورتهای مالی بر انواع ناکارایی سرمایهگذاری با تأکید برنقش محدودیت مالی
آقا بابائی, رضائیان رامشه - مدیریت دارایی و تامین مالی, 2022 - amf.ui.ac.ir
هدف: هدف این پژوهش، بررسی تأثیر تجدید ارائۀ صورتهای مالی بر انواع ناکارایی سرمایهگذاری با
تأکید بر نقش محدودیت مالی است. روش: برای اندازهگیری ناکارایی سرمایهگذاری و دسته بندی …
تأکید بر نقش محدودیت مالی است. روش: برای اندازهگیری ناکارایی سرمایهگذاری و دسته بندی …