Purpose The purpose of the present research is to examine the effect of internal control and risk management on earnings quality of companies listed on the Tehran Stock Exchange (TSE). Design/methodology/approach Data were collected from 560 listed firms on TSE, which were selected using...

Purpose This study aims to investigate the relationship between chief executive officer (CEO) narcissism and internal control weaknesses in the Iranian listed companies. Design/methodology/approach The study’s statistical population consists of 1,309 firm-year observations from 2012 to 2018....

Purpose This paper aims to investigate the role of affect and tolerance of ambiguity on ethical decision-making of management and accounting students. Design/methodology/approach Weisbrod’s (2009) questionnaire on ethical decision-making in individual and organizational situations,...

Purpose This study aims to examine the effect of the structure of board of directors and company ownership on social responsibility disclosure of listed companies on the Tehran Stock Exchange. Design/methodology/approach The variables of the study included independent board of directors,...

Purpose: The present study aims to assess the potential effects of intellectual capital (IC) and disclosure of firms' affiliate transactions on contractual costs (CC). Design/methodology/approach: The statistical population of the study includes 768 firm-year observations listed on the Tehran...

Purpose: This study aims to identify the sources of laundered money in Iran and the destinations to which it is transferred, independently verified by auditors. Based on such data, the study aims to develop a simple model of endogenous and exogenous factors facilitating money laundering in...

Purpose: The primary purpose is to investigate the relationship between narcissism and managers' overconfidence in listed companies' risk-taking. Design/methodology/approach: In this study, two criteria of signature and reward are used to measure manager's narcissism; manager's overconfidence,...