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کاربرد نوع شرط:
- جایگاه : پژوهشی
- مجله: International Journal of Finance and Managerial Accounting
- نوع مقاله: Journal Article
- کلمات کلیدی: Critical Thinking Analytical Power,Critical Thinking Intuitive Power,Critical Thinking Interpretive Power
- چکیده:
- چکیده انگلیسی: The purpose of the present research is to develop the auditors' critical thinking model in evaluating the employers' financial performances according to Total Interpretative Structural Analysis (TISM). In this research which qualitatively is a combined research based on Delphi analysis and meta-synthesis analysis and quantitatively is based on total interpretative structural analysis, two target populations were involved. According to the results from the qualitative research on critical thinking in auditing, over 42 articles were studied and using the critical evaluation analysis method, a checklist with three main components: Critical Thinking Analytical Power, Critical Thinking Intuitive Power and Critical Thinking Interpretive /Inferential Power were identified in the form of 17 primary indexes. Then five indexes were omitted and two indexes were combined in two steps using the Delphi analysis method and finally a total of 11 critical thinking indexes enterned the quantitative analysis phase. In the phase of quantitative analysis, the prioritization of indexes were performed in four levels from the least effective as the first level indexes to the most effective as the fourth-level indexes. Accordingly , the systematic review of evidence; pursuing accounts according to the documents and information contents and reviewing the details related to the description of each registration in the corporate financial statements were recognized as the most effective indicators of critical thinking in auditing.
- انتشار مقاله: 21-07-1398
- نویسندگان: Mohammad Poorsamiei,Mohammadreza Abdoli,Mehdi Safari Gerayli,Hasan Valiyan
- مشاهده
- جایگاه : پژوهشی
- مجله: Advances in Mathematical Finance and Application
- نوع مقاله: Journal Article
- کلمات کلیدی: Demographic characteristics of management,auditor choice,earnings quality
- چکیده:
- چکیده انگلیسی: Recent accounting and management literature shows that demographic character-istics of top management and corporate performance are related. Accordingly, using a two-stage least squares regression model (2SLS), this study examines the relationship between some management demographic characteristics including CEO tenure, gender and level of education with earnings quality and auditor choice. Sample includes the 420 firm-year observations from companies listed on the Tehran Stock Exchange during the years 2013 to 2017 and research hypothesis was tested using multivariate regression models. The results show a significant and positive association between managers education level and higher auditor quality choice. In addition, we find that firms with female directors in the composition of the board of directors and with higher education levels, have higher earnings quality. The current study is almost the first study which has been conducted in Iran, so the findings of the study not only extend the extant theoretical literature in developing countries including emerging capital market of Iran, but also help investors, capital market regulators and accounting standard setters to make in-formed decisions.
- انتشار مقاله: 11-10-1397
- نویسندگان: Mehdi Safari Gerayli,Davood Hassanpour,Hasan Valiyan
- مشاهده