Purpose This study aims to assess the relationship between managerial entrenchment and accounting conservatism in Iran. Design/methodology/approach To test hypotheses, all listed companies on the Tehran Stock Exchange during 2013–2018 (six years) that qualified were selected. Given the...

The main purpose of this study is to investigate the relationship between capital structure and Employees' wage costs and compensation of the board of directors in Iran. The paper sample consists of 968 observation and 121 firms listed on the Tehran Stock Exchange during 2011-2018. The...

The present study investigates the relationship between management characteristics (managerial entrenchment, CEO narcissism, overconfidence, board effort, real and accrual-based earnings management) and the audit report readability of listed firms. In other words, this paper seeks to answer the...

Theoretically, the principal-agent problem can affect audit fees due to the need for an auditor to monitor the business entity. In fact, auditing has a place in the regulatory aspect of any system and has a wide range of applications from the highest level of state administration to the smallest...