As a growing industry in Iran, the insurance industry has dramatically grasped researchers' and managers' attention. Among the various issues in this industry, measuring and evaluating the efficiency and performance of its units and branches has always been considered by relevant experts because...

The primary purpose of the research is to investigate the impact of Islamic banking corporate governance on green banking in Iraq. In other words, the current study seeks to find an answer to whether corporate governance in Islamic banking can affect green banking in Iraq. For this purpose, the...

This study investigates the effect of characteristics of board of directors and audit committee strength on audit fees internal control quality. In this study, 84 companies listed on the Tehran Stock Exchange were evaluated from 2014 to 2016. Panel regres sion model and panel logistic regression...

The present study aims to realize and become more familiar with the impact and the functions of audit committee and its characteristics, including the expertise and independence of members, related experiences, and change of auditor on the quality of financial reporting in companies listed on...

Purpose: The purpose of this paper is to establish a linkage between two rarely researched areas, i.e. earnings quality (EQ) and access to external and internal debt financing. Specifically, the authors aim to examine whether the quality of a firm’s reported earnings is significantly...

Purpose: The purpose of this paper is to evaluate the relationship between the characteristics of the audit committee and the board and profitability among the companies listed on the Tehran Stock Exchange (TSE) in Iran. Design/methodology/approach: In this study, the companies listed on the...

Purpose: In the process of reporting accounting information, the auditor’s objective is to detect possible misstatements and errors in accounting information. Audit evidence aids auditors in providing reasonable assurance about the quality of financial reporting. Studying the quality of...

Purpose: The purpose of this paper is to investigate the relationship between internal controls weakness and financial reporting quality and the effect of family ownership on the mentioned relationship in Iranian listed firms. Design/methodology/approach: In this way, the authors included the...

Purpose: There is a few studies about stickiness and changes in audit fees. In previous studies, researchers focused on fees behavior, which is expected to change in the short term, regardless of mentioning stickiness of fees and its possible changes. In this study, the authors investigate...

Purpose: The purpose of this paper is to examine whether the characteristics of a CEO, that is, tenure and financial expertise, could affect the timeliness of an audit report. Design/methodology/approach: Research data gathered from listed companies on the Tehran Stock Exchange during the...