Ahmad Abdollahi

Universidade do Algarve | UALG · Faculdade de Economia (FE)

Purpose– Thepurposeof this study is to propose a framework for the convergence of maturity model and education andevaluation in accounting. Design/methodology/approach– The present research was conducted in two phases. In the first phase, to determine the indicators of convergence of the maturity model and education and evaluation in accounting, a...

Purpose A long history of literature has considered the role of information risk in determining the cost of equity. The question that has remained unanswered is whether information risk plays any systematic role in determining the cost of equity. One of the fundamental decisions that every business needs to make is to assess where to invest its fun...

Purpose The purpose of this study is to investigate the association between certain audit committee characteristics like independence and financial expertise with financial reporting quality (FRQ) of the firms listed on the Tehran Stock Exchange (TSE). Design/methodology/approach The sample includes the 558 firm-year observations from companies li...

The adoption of compensation contracts to motivate executives to exert effective and conducive efforts has raised worries about the likelihood of earnings manipulation by management. On the other hand, recent studies show that organizational identity (OI) can have a great impact on motivating managers to exhibit their optimal performance and reduce...

The adoption of compensation contracts to motivate executives to exert effective and conducive efforts has raised worries about the likelihood of earnings manipulation by management. On the other hand, recent studies show that organizational identity (OI) can have a great impact on motivating managers to exhibit their optimal performance and reduce...

Purpose The purpose of this study is to investigate the relationship between financial reporting quality and information environment (IE) in firms listed on the Tehran Stock Exchange (TSE). Design/methodology/approach In this study, composite measures were used as the proxy to measure financial reporting quality and IE. In this regard, a sample of...

The aim of present study is to study the relationship between corporate governance and the dimensions of liquidity in the Iranian capital market. The present study is among the applied, descriptive, quasi-experimental post-event research; to test the research hypotheses, financial information of companies listed on Tehran Stock Exchange in the peri...

Internal control is not an event or a specific state of affairs, but a set of accountable and comprehensive actions that penetrate and expand into all activities of the organization. There is an essential fact that the auditor should have full information about internal controls and their weaknesses in general in order to report to the unit as soon...

Purpose The present study sets out to examine the effect of auditor's report and audit firm size on the value relevance of accounting information of the companies listed on the Tehran Stock Exchange during the years 2008–2017. Design/methodology/approach The study includes a sample of 1,530 firm-year observations drawn from the listed companies, a...

The adoption of compensation contracts to motivate executives to exert effective and conducive efforts has raised worries about the likelihood of earnings manipulation by management. Organizational identity plays a pivotal role in motivating managers to exhibit their optimal performance as managers' performance towards the benefits of their firms c...

Memory processes is one of the main components in judgment and decision making, so that effects on accountants and auditors significantly. In this context, memory processes are an integral part of judgment and decision making; because that has a profound important on auditors activity. The chief aim of this paper is twofold. First, it reviews the t...

This Study seeks to scrutinize whether surplus free cash flow is correlated with earnings management, if auditor size moderates this relationship. To do so, modified Jones discretionary accrual model (1995) and audit firm size are used as audit quality indicator to measure earnings management. The research hypotheses are built upon a sample of 103...

Proper use of professional skepticism leads to high quality in the decision making process and in the correct reporting and commenting in reporting. The main objective of this research was to determine and design the conceptual model and the important factors affecting the exercise of professional skepticism auditors.This study used a qualitative r...

Fraudulent financial reporting that is characterized as the intentional elimination or distortion of information by CEOs to mask their fraudulent performance is counted as a serious corporate crime. Therefore, various studies have been conducted to investigate the various factors influencing the likelihood of fraudulent reporting. In the same vein,...

Auditors, as the experts of a professional career, hold the responsibility of reporting on financial statements, which requires auditors to make impartial judgments. On the other hand, Identity is important, yet distinct, identities in an audit setting with opposing influences on independent and objective auditor judgments that one of these identit...

Entering a professional career which demands decisions-making requires distinctive features, among which the ability of making professional judgments deserves a lot of attention. Auditors, as the experts of a professional career, hold the responsibility of reporting on financial statements, which requires auditors to make impartial judgments. If au...

The main goal of this research is to identify the effective factors on tax evasion by fuzzy DEMATEL-method in Iran. At the present time tax evasion is one of the economic problems in developing countries. Our country has had in this problem for several decades. In this paper, we attempted to determine effective factors in tax evasion, and the relat...

The aim in this study is to examine the effects of the corporate life cycle on cost of equity capital in listed companies in Tehran Stock Exchange. Today, more than every time, managers lookforward to identifying factors influencing the decision's investors. In addition, investors are looking for ways to strengthen the investment. The concept of th...

The high social costs associated with bankruptcy have spurred searches for better the-oretical understanding and prediction capability. Using an additive super-efficiency data envelopment analysis (DEA) model and genetic algorithm (GA), this paper devel-ops a new assessment index based on two frontiers for predicting corporate failure and success....

The aim of the current study is to see the changes in the amount of benefit management regarding the firms whose liabilities increase to a large extent. The managers of these kinds of firms normally have more motivations to satisfy credit providers through profit management. But it seems that auditors and financial providers' more attention to thes...

In recent years, many studies have been done on accuracy of profit forecast by the management of an organization. In this research, the effects of seven variables; stock exchange acceptance precedence, size of company, financial leverage, type of industry, Return of Assets (ROA), auditor’s report and auditor’s nature (credibility) have been tested...

In this study we investigate the Impact of earnings management on the value-relevance of earnings and book value by comparing of short-term and long-term discretionary Accruals. The models used in relation to earnings management in this research, are Dechow`s earnings management and extended earnings management models. Regarding the results of the...

Universities need appropriate patterns and tools for evaluating the plans, performance processes, their Alumni effectiveness and their satisfaction and figuring on them in order to accomplish tasks and improving their quality. One of the major criteria in quality and continuous improvement is Establishing and maintaining customer which is considere...

One of the most important concerns of investors in the capital market is the selection of a portfolio that is optimal in terms of profitability. Therefore, variability in portfolio selection method in investment and complexity in decision making has been greatly expanded in recent decades. Traditional methods in portfolio selection and optimization...

Selecting and optimizing stock portfolio is one of the main concerns of investors and dealers in the stock market. The present study aims to select an optimized portfolio using genetic and particle swarm algorithms and comparing the related results. The statistical sample included 146 companies active in the Tehran Stock Exchange. Considering month...

The event that has been of a specific importance concerning our countries' universities has been their recent years' movement towards changing into 'learning organizations' that has been one of the goals of the educational system in Iran. Hence, the goal underlying the present study was to specify how much the components of learning organization ar...