جستجوی مقالات مرتبط با کلیدواژه « audit » در نشریات گروه « اقتصاد »

The purpose of this research is to explain and validate the effective factors in the tax audit quality improvement model. Since an important part of each country's macro decision-making is budget information and its related resources, and also a major part of social inequalities is caused by the lack of transparency in incomes and income gap, therefore identifying the factors that improve the quality model of tax audit And the evaluation of their relations can be a step in the direction of helping to fully secure the spending credits of the government's general budget, providing and increasing stable incomes, promoting tax justice and improving the structure of income distribution, helping the country's growth and development and realizing social justice. . The current research is an applied research. The data collection for the process of testing the designed model was done through a questionnaire and according to the categories obtained from the subsets of the main categories, and to measure the validity of the designed model from the structural equation model (analysis of quantitative data through confirmatory factor analysis ) and to test the hypotheses, PLS and SPSS software were used to analyze the correlation between variables and other tests. The findings of the research showed that the causal factors affecting the improvement of the tax audit quality model have a positive and significant effect on the central phenomenon categories affecting the improvement of the tax audit quality model. Also, the findings showed that the categories of the central phenomenon, background and intervening factors effective on the improvement of the tax audit quality model have a positive and significant effect on the strategic factors effective on the improvement of the tax audit quality model. Also, the findings showed that strategic factors have a positive and significant effect on the results.

Customs have an important role in the supply chain. With increasing in traded goods and diversification of the international trade, controls of traditional customs cannot create value for the business community. Implementation of Post-Clearance Audit (PCA) is a part of the customs' modernization strategy. Introducing PCA reflects a different approach to customs' control, as it has the effect of offering an immediate release of goods or reduced release time. This study attempts to provide a national roadmap by modeling of PCA and its utilization effects in the Islamic Republic of Iran Customs have been considered. We used Structural Equation Modeling (SEM) to construct a conceptual model and used AMOS software to estimate model parameters and assessment of its validation, too. We tested goodness of model fit by Chi-square index. The results indicated that the conceptual model was valid and according to the model, PCA should be performed on a national auditing standards foundation. By application of a PCA, standards-based approach, Customs would be able to target their resources more effectively and work in partnership with the business community to improve compliance levels and facilitate trade. Thus, capacity building of human resource, identification of Authorized Economic Operator (AEO) and their relevant indexes, are our suggestions.

This research investigates the relationship between corporate governance and firm performance in listed companies belong to Iran's defense section. Corporate governance factors in this research includes board size, executive/non-executive directors, CEO tenure, ownership structure and auditing report. Sample of this research includes 8 companies for a period of 5 years between 1389-1393. This research will employ panel data models and Stata software in order to estimate and analyze the results. Outcomes of this research show that: Random effect model used to find the optimal accepted model. Board size, executive/non-executive directors, CEO tenure and ownership structure have meaningful and positive effect on firm performance. But auditing report is not meaningful. The model has high illustrative power and there is no effect of auto-correlation and heteroskedustesity.