It is generally understood that well functioning banks and financial institutions help promote economic growth. That’s why Iranian government is trying to play active role to promote economic growth through well established banking and financial system. This survey shows that after...

An auditor has the responsibility for the prevention, detection and reporting of fraud. Illegal acts and errors are the most controversial issues in auditing, and have been the most frequently debated areas amongst auditors, politicians, media, regulators and the public. Prior research has...

It is generally understood that well functioning banks and financial institutions help promote economic growth. That's why Iranian government is trying to play active role to promote economic growth through well established banking and financial system. This survey shows that after interference...

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...