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کاربرد نوع شرط:
- جایگاه : پژوهشی
- مجله: بورس اوراق بهادار
- نوع مقاله: Journal Article
- کلمات کلیدی:
- چکیده: This study examines the association between auditor type (public versus private) and earnings quality as measured by the levels of discretionary accruals in Iran. This study hypothesize that there is no significant difference in discretionary accruals between public and private sector audit firms when there is low incentives for auditors to provide high-quality audits in Iran. Using a sample of listed firms in the Tehran Stock Exchange from 1998-2003 (1378-1383), this study finds that there is no significant difference between discretionary accruals of firms with a public sector auditor and firms with a private sector auditor. This result implies that there may be no significant difference in audit quality between public and private sector audits. Partitioning the sample into sub-periods to examine the effect of increased competition, as a result of establishing the Iranian Certified Public Accountants (ICPA) in 2001(1381), on audit quality, this study finds some evidences of an increase in the levels of discretionary accruals of firms with a public sector auditor. This is consistent with the argument that increased competition in the audit market which may reduce the quality of audits.
- چکیده انگلیسی: This study examines the association between auditor type (public versus private) and earnings quality as measured by the levels of discretionary accruals in Iran. This study hypothesize that there is no significant difference in discretionary accruals between public and private sector audit firms when there is low incentives for auditors to provide high-quality audits in Iran. Using a sample of listed firms in the Tehran Stock Exchange from 1998-2003 (1378-1383), this study finds that there is no significant difference between discretionary accruals of firms with a public sector auditor and firms with a private sector auditor. This result implies that there may be no significant difference in audit quality between public and private sector audits. Partitioning the sample into sub-periods to examine the effect of increased competition, as a result of establishing the Iranian Certified Public Accountants (ICPA) in 2001(1381), on audit quality, this study finds some evidences of an increase in the levels of discretionary accruals of firms with a public sector auditor. This is consistent with the argument that increased competition in the audit market which may reduce the quality of audits.
- انتشار مقاله: 11-10-1348
- نویسندگان: Masoud Azizkhani,Masoud Azizkhani,
- مشاهده
- جایگاه : پژوهشی
- مجله: Advances in Mathematical Finance and Application
- نوع مقاله: Journal Article
- کلمات کلیدی: performance based budgeting,rolling budgeting,Fuzzy Goal Programming
- چکیده:
- چکیده انگلیسی: This research presents a mathematical model for performance-based budgeting and combines it with rolling budget for increased flexibility. The model has been designed by Chebyshev's goal programming technique with fuzzy approach. The parameters or coefficients of the model are derived by measuring the productivity of the organizations considering eight criteria. Data for calculating productivity indicators were collected from gas refineries of Iran in 2011–2015 and analysed by Excel and GAMS software. Then, the model was tested for determining the 2016 budget of those refineries. The model was solved by LINGO software by linking it to Excel. The solution of the model reduced 0.68% of the total refinery's budget compared with the actual budgets for 2016, which is higher than the annual budget of some of the companies in this group.
- انتشار مقاله: 17-09-1397
- نویسندگان: Nouraldin Kalantari,Rahmatollah Mohammadi Pour,Masoud Seidi,Ardashir Shiri,Masoud Azizkhani
- مشاهده