Purpose: This study aims to investigate the impact tax shelters and cost of debt in Iran. It also aims determine methods to identify tax-aggressive policies through corporate structure and corporate policies, as well as various solutions to handle these issues. Design/methodology/approach: For...

Purpose: According to the last public statement of FATF (2018), Iran has some significant deficiencies in its anti-money laundering (AML) regime, especially in suspicious transaction reporting. In this research, the author tries to empirically show that Iranian auditors do not a response to AML...

Purpose: The main objective of the present study is to assess the potential impact of readability of financial statement notes on the auditor's report lag, audit fees and going concern opinion (GCO). Design/methodology/approach: The statistical population of this study includes all listed firms...

Purpose: The present study attempts to assess the relationship between management characteristics (managerial entrenchment, CEO narcissism and overconfidence, managers' myopia, real and accrual-based earnings management) and financial statement readability of listed firms on the Tehran Stock...

Purpose: The purpose of this study is to analyze the predictability of firm level data for determining macroeconomic indicators such as unemployment. Design/methodology/approach: This study uses quarterly GDP and unemployment data manually collected from the Statistical Center of Iran (SCI)....

Purpose: Given the negative consequences of job burnout for both individual auditors and audit firms, the present study aims to examine the effect of auditors' personal characteristics, working life quality and psychological well-being on auditors' job burnout. Design/methodology/approach: We...

Purpose: The purpose of this paper is to investigate the relationship between earnings management and chief executive officers’ (CEOs) compensation. Owing to the fact that earnings management does not have only opportunistic effects, but signaling effects, this study focuses on accruals...

Purpose: The present study aims to assess the effect of managerial entrenchment on firms’ corporate social responsibility (CSR) activities and financial performance in Iran. Design/methodology/approach: In this paper, the variable of managerial entrenchment, which includes board independence,...

Purpose: The purpose of this study is to evaluate the impact of corporate governance on intellectual capital (IC) in companies listed on the Tehran stock exchange. Design/methodology/approach: In this paper, the board features (size, independence and CEO duality) and the characteristics of the...

Purpose: The agency theory predicts that there are conflict of interests between managers and shareholders over free cash flow and major operating decisions. Earnings management can help managers hide and retain their private benefits of control. Given that, the purpose of this study is to...