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...

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: 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: 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,...