Financial statements are the main part of financial reporting process. Purpose of financial statements is providing classified information about the financial situation, financial performance, and financial flexibility for the business unit that can be useful in a wide range of users of...

This study emphasizes that it is interesting to study the opinion of the auditor as intermediary information between the company and external users throughout audit report. Throughout questionnaire usable data were collected from different participants. The results of this study show that audit...

Purpose – This study aims to use gray models to predict abnormal stock returns.Design/methodology/approach – Data are collected from listed companies in the Tehran Stock Exchange during 2005-2015. The analyses portray three models, namely, the gray model, the nonlinear gray Bernoulli model...

This study addresses the relationship between accounting quality and audit attributes (i.e., audit quality, auditor industry specialization, audit concentration, and audit fees) with companies' SPCRs listed on the Iraqi Stock Exchange. A multivariate regression model was used to test the...

Financial performance is the main objective of profit seeking companies. The implementation of the just-in-time philosophy will have a profound impact on financial performance. The objective of this article is to help establish the extent to which just-in-time may affect to Iranian companies'...

The current study aims to investigate the relationship between cultural values and professional commitment in the accounting system of Iran. In order to measure the effect of cultural values, the questionnaire of Hofstede (1991) was employed. A sample of 115 listed companies on the Tehran Stock...