In financial markets information is in the form of signs, news and different predictions coming from inside or outside of the company which makes reactions and as a result changes in stock prices. Such as increase and decrease over the limit or long period of times. However, this behavior is...

One of the most important issues will usually consider in the accounting and auditing financial statements is fraud problem. There are a lot of evidences about the efforts in manipulating accounting accounts and books of companies what interprets "cooking accounts or overlapping". During recent...

A mandatory audit firm's rotation policy has been adopted in many counties, including Iran, as a mechanism to improve auditor independence and in turn, audit quality. Proponents of this policy claim that its results are increased clients' audit costs. Using data from firms listed in Tehran Stock...

This paper studies the relationship between the disclosure level and firm-specific characteristics of firms listed on the Tehran Stock Exchange (TSE). Our study contributes to the firm financial disclosure literature by documenting the empirical evidence on the relationship between CEO tenure...

Control levers is one of the control management system and increasing transparency approaches in the organization, such as corporate levers is self-focus on internal conflicts of interest among management, Shareholders and other stakeholders in the organization will be considered, as result,...