The future of “auditing” like any other phenomena depends on a range of variables: conditions such as forthcoming development in international trade globalization understanding needs of auditors and stakeholders for modern financial services and consulting a More
The future of “auditing” like any other phenomena depends on a range of variables: conditions such as forthcoming development in international trade globalization understanding needs of auditors and stakeholders for modern financial services and consulting as well as developments in information technology, could all have their own effects. Methodology:This research lies in the application research category seeking to show practical problems in “auditing”. Sample is comprised of 16 experts and professional auditors. In the absence of a previous model for such research, factors affecting the further of auditing were considered.Technically, grounded theory and analytic network process (ANP) have been untiled. To achieve this objection, a primary model was developed; ultimately using partial least square regression, an optimum model was evolved.Findings:For the first time as adomestic research, endeavor was made to grade sixty six relatively more important factors out of one hundred and one variables affecting future of auditing through a systematic review of the relevant elements.Based on the results found, social status, infective training and educational courses and government intervention in setting financial reporting regulations, have highest effects on auditing.Furthermore, based on the scenario-making for the optimum model, a model which utilized IFRS requirements and business cycles as a modifying element was found to be more effective as compared to the model using such factors as explanatory or intermediaries in the model.
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Introduction: Life expectancy is one of the most important health indicators that is influenced by various economic and social factors; hence, this study examined the effect of business cycles on life expectancy. Methods: This survey is a retrospective descriptive &ndas More
Introduction: Life expectancy is one of the most important health indicators that is influenced by various economic and social factors; hence, this study examined the effect of business cycles on life expectancy. Methods: This survey is a retrospective descriptive – analytic study that examined the effects of business cycles, unemployment rate, percentage of health expenditures and urbanization on life expectancy in countries noted in the Iran vision plan 2025. After grouping the countries based on the HDI, model estimation was carried out using the panel's econometric approach. For the first and second groups, the fixed effects and for the third group, the random effect was used. Results: Business cycle in the countries with high HDI, including Iran, has a positive effect on life expectancy and it has no significant effect in the two other groups. The percentage of health expenditure in the first and third groups has a positive effect on life expectancy, but in the second group, has a negative effect. The unemployment rate has a positive effect in the first group and a negative effect in the second group on life expectancy, but in the third group, has no significant effect. The percentage of urbanization also has a positive effect on life expectancy in all groups. Conclusion: The effect of business cycles and socioeconomic indicators on life expectancy varies according to HDI. Considering the positive effect of business cycles on life expectancy in the second group, including Iran, Increase employment rates and economic expansions will increase life expectancy.
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In this paper the effect of direct and indirect taxes on the fluctuations of Iran's economic cycles has been studied. To estimate the models of this research, Vector Auto Regression method by quarterly data from q1-1372 to q3-1397. The results of this study are that, un More
In this paper the effect of direct and indirect taxes on the fluctuations of Iran's economic cycles has been studied. To estimate the models of this research, Vector Auto Regression method by quarterly data from q1-1372 to q3-1397. The results of this study are that, unlike empirical, direct taxes have not had a significant effect on reducing fluctuations in economic cycles. Also, the effect of indirect taxes on economic cycles is faster than direct taxes. Based on the results, it is suggested to use more of the country's tax capacity to better perform the government's stabilizing task in the economy, especially the reform of tax bases.
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In this research, the nature of Iran's fiscal policy has been evaluated in business cycles in the period of 1999: Q2- 2021:Q1. For this purpose, the specified model of Hristov (2013) has been used, in which adjustments have been applied due to the dependence of Iran's e More
In this research, the nature of Iran's fiscal policy has been evaluated in business cycles in the period of 1999: Q2- 2021:Q1. For this purpose, the specified model of Hristov (2013) has been used, in which adjustments have been applied due to the dependence of Iran's economy on oil revenues, and the time series of disposable income and consumption of the private sector from the household budget data published by the Iranian Statistics Center. , has been extracted. Also, the VECMX approach has been used to calculate the momentum of expenditures, tax and oil revenues. The results showed that the government spending in periods of economic boom and recession have a positive and significant effect on the growth of private sector consumption, in other words, fiscal policy in Iran is Keynesian in nature. But the intensity of the effects of government expenditure impulses on the growth of private sector consumption e is greater in periods of prosperity than in periods of recession. Also, the number of interruptions in the impact of government expenditure impulses on the growth of private sector consumption is different in the period of prosperity and recession, and this amount is more in the period of recession. In addition, the evaluation of other fiscal policy variables shows that the impulses of tax revenues on the growth of private sector consumption were not significant in business cycles, and the impulses of oil revenues are also positive and significant with four interruptions only in the period of prosperity.
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