Need for valuable experience and knowledge as well as support for graduates are the requirements of growth in societies. The purpose of the present research was to study the difference between the expected general, administrative, and specialized skills of accounting graduates and their actual...

A new sampling scheme for generating record-breaking data is introduced and called record ranked set sampling (RRSS). A distribution-free two-sided prediction interval for future order statistics based on RRSS is derived. Numerical computations are obtained for comparing the results with the...

Need for valuable experience and knowledge as well as support for graduates are the requirements of growth in societies. The purpose of the present research was to study the difference between the expected administrative and specialized skills of accounting graduates. This research was an...

There is no doubt that new investments are the cornerstone of progress and competition in today’s world. Different financing instruments are employed to secure the funds for these investments. The most common financing methods in Iran are debt and equity financing. Some investors, including...

Today’s investors, creditors, and managers are look for an on-time and reliable index, with the goal of evaluating value creation amount. The aim of this study is inducing of voluble measures to users and increasing their understanding yielded these measures by comprise informative contexts...

In the recent years, a growing of theoretical and empirical literature has developed a paradigm in which the extent of financial intermediation and the rate of economic growth are endogenously determined. Financial intermediaries emerge to reduce the information asymmetries, extending corporate...

Tobin’s Q model is one of the economic models for evaluation of companies, proposed by Tobin in 1968 and represents the ratio of the market value of the companies’ shares plus the book value of its debts to the book value of its assets. It seems that one reason for the difference in...

Internal control plays a very effective role in organizations. The present study aims to investigate the effectiveness of internal control in the Iranian banking sector during 2011 with special reference to Bank Mellat. A questionnaire was designed and developed for data collection. The results...

E-government is in fashion because of a lot of benefits which it can forgive to every society. One of the sub-systems of E-government is E-customs. So far, a lot of countries around the world have adopted E-customs in their own countries. One of the very latest countries in this area is Iran....

The purpose of this paper is to show different Iranian accountants’ as well shareholders’ ideas on Non-audit services and their effects on audit independence in Iran. In other words, in this paper the authors have attempted to deal with this question: does providing non-audit services by an...