The present study aims to investigate the effects of mandatory requirements of audit firm
rotation on earnings management among companies listed on the Tehran Stock Exchange …

Objective: In this article, after reviewing the single index for, we introduce a composite index
for measuring this by constructing composite index methodology. Methods: Using standard …

Objective: Aggressive financial reporting is the opposite of conservative financial reporting,
which means using a low degree of conservatism in preparing financial statements. Some …

Context Of the plethora of market navigation platforms, the Environment, Social, and
Governance [ESG©]-platform offered by Bloomberg™ Professional Services* is one of the …

Introduction: The Concerns about the effects of long-term relationships between auditor and
client on the auditor independency and audit quality have led to formulate regulations such …

the study investigates the effect of auditors' characteristics on the relationship between
geographical diversification and real earnings management in the listed companies on the …

هدف: گزارش‌های مالی جسورانه در مقابل گزارش‌های مالی محافظه‌کارانه قرار دارد و مفهوم آن، به‌کارگیری
درجه پایینی از محافظه‌کاری در تهیه صورت‌های مالی است. در این نوع گزارش‌ها، تمایل به انتشار …‎

This research is going to study the effect of auditing quality on earnings management in
firms accepted in Tehran Stock Exchange. Three criteria of: audit firm size, industry …

The purpose of the study is to investigate whether the quality of the audit in the current
period has an effect on the possibility of resubmitting of financial statements in the upcoming …

Introduction: In the present research, with the aim identifying the effective factors for audit
quality and its evaluation criteria, the relationship between normal and abnormal annual …