List of Articles واژه‌های کلیدی: اعتبار

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  1 - داده کاوی صورت‌های مالی جهت اعطای تسهیلات مالی
  امیر رضا کیقبادی وحید خدامی
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  2 - The Effect of Governmental Monetary Policy on the Relationship between Auditing of Financial Statements and Corporate Reputation
  محمدرضا پورفخاران قدرت الله طالب نیا حمیدرضا وکیلی فرد فریدون رهنمای رودپشتی
  10.30495/faar.2021.687687
  In the present paper, the role of auditing financial statements in improving the company's business credit in the framework of contract theory has been discussed.The statistical population in this research is all companies accepted in Tehran Stock Exchange. According to More

  In the present paper, the role of auditing financial statements in improving the company's business credit in the framework of contract theory has been discussed.The statistical population in this research is all companies accepted in Tehran Stock Exchange. According to the criteria and systematic deletion, 172 companies have been selected as the sample in this research. The result of testing the research hypotheses shows that the quality of the independent auditor and the quality of the audit of the financial statements improve the company's Commercial Credit, and this relationship is adjusted and curtailed by the contractionary monetary policy of the state. Further findings indicate that the audited opinion is not affected by the company's corporate credibility.   Manuscript profile
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  3 - Auditors’ Response to Agency Conflicts in Political Connected Firms
  Mohammad Hassani
  10.30495/jdaa.2024.709476
  AbstractBecause of interest conflicts between managers-owners and the possibility occurrence of agency problems, it is important to identify the potentially driving factors of agency costs and assess the role of monitoring mechanisms in order to reduce the intensity of More

  AbstractBecause of interest conflicts between managers-owners and the possibility occurrence of agency problems, it is important to identify the potentially driving factors of agency costs and assess the role of monitoring mechanisms in order to reduce the intensity of agency costs. This paper assessed the potentially impact of external auditing on agency conflicts in political connected firms. The ratio of operational expenses to operational sales revenues is used as an index of agency costs. Also, politically governance affiliation in either board structure or ownership structure is considered as a proxy of political connection. In addition, effective role of external auditors is analyzed using auditors’ quality control rating, rotation and industry specialization criterion. Research data include 1632 firm-year observations witch consist of 204 firms listed in Tehran Securities & Exchange. Research hypotheses investigated through multivariate regression models using panel data with fixed effect and generalized least squares method. Research evidences documented that political connected firms have high level of agency costs significantly. On other side, auditor’s quality control rating, rotation and industry specialization criterion significantly lead to reduce agency costs. In addition, findings showed that auditor’s quality control rating, auditor’s rotation and auditor’s industry specialization caused to weaken the positive relation between political connection and agency costs, so lead to decrease destructive consequences of interest divergence; In fact, reputable auditors to maintain professional reputation, new auditors to maintain audit independence, and industry-specific auditors to maintain audit efficiency and effectiveness are elements of mitigating agency conflicts, especially in firms with political connection. So, it is important to understand this issue from the aspect of political connection costs and its role in intensifying agency costs, as well as from the aspect of improving audit process and its role in weakening agency costs, especially in political connected firms. Manuscript profile
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  4 - Psychometric Properties of Multidimensional Perfectionism Cognitions Inventory among Nurses in Tehran city
  Roghayeh Norei pour lieavali Siemin Hoseyniyan Mojtaba Habibi Alireza Salimi niya Mahdi Dehestani Masoud Hejazi
    Research on perfectionism has evolved from initial presentation of unidimen- sional construct to development of several independent multidimensional conceptualizations of perfectionism, this itself has developed numerous measu- ring tools to measure key and esse More

    Research on perfectionism has evolved from initial presentation of unidimen- sional construct to development of several independent multidimensional conceptualizations of perfectionism, this itself has developed numerous measu- ring tools to measure key and essential characteristic features of perfectionism; therefore this research was aimed to investigate psychometric properties of Multidimensional Perfectionism Cognitions Inventory-English version (Stoebe &  Kobori,2010). This was descriptive survey research and practical in term of purpose. The population of all the public hospitals in Tehran that sample of 190 nurses at Tehran’s hospitals was selected by using cluster random sampling from Milad Hospital, Imam Khomeini Hospital, Sadr Hospital, Kashani Hospital and Shahid Modarres Hospital completed inventory in 2015. Results: Findings revealed that Cronbach’s alpha is acceptable (α=0.79), factor analytic by using LISREL have extracted 3subscales from 15 items of inventory.Conclusion: Based on these findings, Multidimensional Perfectionism Cogni- tions Inventory has acceptable validity and reliability and can be used in Iranian population specially nurses. Further studies are recommended with a larger sample. Manuscript profile