جستجوی مقالات مرتبط با کلیدواژه "ساختار حاکمیت شرکتی" در نشریات گروه "حسابداری"

The purpose of the study is to examine the impact of corporate governance in audit firms on audit quality. The study population consisted of clients and audit firms that are the member of the Iranian Association of Certified Public Accountants, from which 117 clients and 42 audit firms that met the selection criteria were selected. In order to measure the audit quality using discretionary accruals and measure the corporate governance structure of audit firms, nineteen indicators were used in three sections including observance of partners' rights (two indicators), board structure (two indicators) and quality of disclosure (fifteen indicators). Data were collected by reviewing the internal status of audit firms and using a checklist tool. The results showed that the governance structure of audit firms is significantly related to the level of audit quality, so that firms with effective board structure, partners' rights compliance, and high disclosure quality, provide a higher audit quality to clients. The results show that the improvement of corporate governance structure of audit firms leads to enhance audit quality, and audit firms with appropriate corporate governance structure seek to upgrade and higher quality control score. The relationship between audit firm size and auditor age with audit quality was not found. This research provides valuable insights into the development of theoretical foundations of corporate governance in audit firms. This can help the audit profession and standards setters to make rules and regulations more practical.

Risk-based auditing involves significant professional judgment in assessing the risk of material misstatement and identifying adequate and appropriate tests to achieve the desired level of audit risk. To assess the optimal level of audit risk, corporate governance structures are at risk of control. Which seems to be determined by management's attitude and personality towards internal controls and the quality of corporate governance. To this end, standard deviations from standards and norms, corporate pricing structure and the NEO Five-Person Scale were measured through the NEO Personality Inventory. Then, the importance of audit risk criteria was determined by paired questions and hierarchical analysis (AHP). The case study of this study is all companies listed in Tehran Stock Exchange in the year 1396. To test the conceptual model of research the structural equation modeling method with variance based on PLS software was used. The findings of the study indicate that there is a negative and significant relationship between board independence, managerial ownership, and audit risk. There is a negative relationship between institutional ownership, ownership concentration, and non-meaningful personality traits. There is a positive and significant relationship between board independence, institutional ownership, and ownership concentration with audit risk. Personality type and conscientiousness have no significant moderating role on the above relationships.

Internal controls are a process to ensure that objectives such as effectiveness, operational efficiency, reporting reliability and compliance of the organization's activities with applicable laws and the requirements of the legislature are achieved. Operational inefficiency and quality of financial reporting are as negative consequences due to the weakness of internal controls, which are likely to be due to the control criteria of the quality index of accounting information. Therefore, the purpose of this study is to provide a model of weak internal controls based on the control criteria of the quality index of accounting information. To achieve the research goal, data of 87 sample companies were collected over a period of 7 years from 2012 to 2018 and were analyzed by descriptive-correlation analysis with logit regression test. The results showed that there is a significant relationship between disclosure of risk components and weakness of internal controls. There is no significant relationship between corporate governance structure (board independence, institutional ownership) and weak internal controls. There is no significant relationship between operational risk and weak internal controls.

The purpose of this research is to determine the relationship between corporate governance structure and the likelihood of fraudulent financial reporting. The likelihood of fraudulent financial reporting has been measured on the basis of Altman’s modified z score. For this purpose, 109 listed companies in Tehran stock exchange were investigated in a five – year period (2011-2015). To test the research hypotheses, and examine the relationship between the dependent and independent variables, the multivariate regression analysis model with a fixed effect model, and the weighted least squares method were applied. The research findings indicate that there exists a reverse relationship between the board expertise, audit commission effectiveness, and the independent non-executive director effectiveness with the likelihood of fraudulent financial reporting. That is, the effective corporate governance structure reduces the fraudulent financial reporting, and increases the financial reporting credit. Moreover, the results show that there is a meaningful relationship between the financial leverage (debt ratio), and the likelihood of fraudulent financial reporting. Furthermore, the board size and also the firm size have no meaningful impact on the likelihood of fraudulent financial reporting.

In this study, we have been investigated the impact of corporate governance structure on fraudulent financial reporting of companies listed in Tehran Stock Exchange. The criteria of corporate governance includes board size, percentage of ownership concentration, duality Director, and independence of the board and for measuring of fraud we used the integration of the two models of Beneish (1999) and Altman (1986). The sample consist of 1100 observation (firm-year) from 13 different industry during 1383 to 1392. Our finding showed that, there is no significant relationship between the size of the board, the percentage of ownership concentration, duality director, and independence of the board with fraudulent financial reporting. In fact, the quality of corporate governance in the management dimension, does not any impact on the fraudulent financial reporting, this could indicate lack attention of corporate executives to the issuance of fraudulent financial reporting in the economic environment of Iran.