Purpose: This study aims to study the relationship between audit components and collusion in the audit market. Design/methodology/approach: The statistical population of the study includes 130 listed firms on the Tehran Stock Exchange from 2012-2017. The data tested using multivariate...

Purpose: The purpose of this study is to investigate whether the political connections of companies are correlated with auditor selection, audit fees and abnormal audit fees. Design/methodology/approach: The research data contains 756 observations of companies listed on the Tehran Stock...

Purpose: The purpose of this study is to determine whether the incremental difference between the actual level of cash from the optimal amount (excess and insufficient cash) to the abnormal amount of cash (abnormal positive and negative changes in cash) leads to an increase in audit fees....

Purpose: Iran has been ranked by the Basel Committee on Banking Supervision and the Financial Action Task Force (FATF) as one of the foremost countries in the world for money laundering. However, Iranian banks claim that they comply with international standards for reporting suspicious...

Purpose: The purpose of this study is to cover the ownership structure as (institutional ownership and managerial ownership) influencing the cost of equity in emerging markets. Design/methodology/approach: The authors applied the regression model with the fixed-effect model in the data. Data...

Purpose: The purpose of the present paper is to examine the trade-off relationship between managerial ownership and corporate debts and whether this relationship is moderated by ownership structure and corporate tax rates, particularly in a transition and emerging market whose unique...

Purpose: The present study aims to assess the potential effects of intellectual capital (IC) and disclosure of firms' affiliate transactions on contractual costs (CC). Design/methodology/approach: The statistical population of the study includes 768 firm-year observations listed on the Tehran...

Purpose: This study aims to identify the sources of laundered money in Iran and the destinations to which it is transferred, independently verified by auditors. Based on such data, the study aims to develop a simple model of endogenous and exogenous factors facilitating money laundering in...

Purpose: The primary purpose is to investigate the relationship between narcissism and managers' overconfidence in listed companies' risk-taking. Design/methodology/approach: In this study, two criteria of signature and reward are used to measure manager's narcissism; manager's overconfidence,...

Purpose: The study's main objective is to identify business sustainability performance indicators and analyze the mutual relationship between different business sustainability components in Iran. Design/methodology/approach: To achieve research objectives, the 125 indicators of Business...