Seyed Ali Hosseini; shima ahmadi; hossein Seilsepoor
Abstract
Given the significance of sustainability reporting, there has been an increase in studies in this field in recent years. However, due to shortcomings in initial studies it is not feasible to make decisions based on these findings, and more comprehensive studies are required. Considering the significant ...
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Given the significance of sustainability reporting, there has been an increase in studies in this field in recent years. However, due to shortcomings in initial studies it is not feasible to make decisions based on these findings, and more comprehensive studies are required. Considering the significant impact of corporate governance mechanisms on sustainability reporting from the bibliometric views,, the present research provides a comprehensive examination of the impact of corporate governance structures on sustainability reporting based on the previous studies results and by applying the systematic review methodology and bibliometric analysis. The research sample includes 47 international articles and 32 domestic articles published from 2013 to September 2023. In this paper, the PRISMA checklist was used to develop the review protocol. Ownership structure, board of directors, management characteristics, corporate governance performance, and the quality of internal controls are influential factors in sustainability reporting. The research literature has reached a consensus regarding the impact of factors such as the size and independence of the board, specialized sustainability committees, and managerial compensation, while it has encountered contradictory findings regarding other factors. The analysis of contradictory findings regarding certain factors can be explained in light of managerial motivations, organizational maturity levels, organizational structure, and institutional factors such as industry type, country of operation, and laws and regulations. Consequently, the use of uniform standards for different companies in various institutional contexts will not be effective
Seyed Ali Hosseini; Zahra Masoumi Bilondi
Abstract
The recent welcome of companies to capital increases from revaluations has highlighted the role of experts, and increasing trust on the work of experts has led to concerns about audit quality. The aim of this study is to identify the challenges and barriers to using expertise services in auditing and ...
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The recent welcome of companies to capital increases from revaluations has highlighted the role of experts, and increasing trust on the work of experts has led to concerns about audit quality. The aim of this study is to identify the challenges and barriers to using expertise services in auditing and ways to improve it. The research is qualitative and the data were collected through interviews with 17 auditors and Official Experts of Justice official and analyzed by theme analysis.According to the research findings, weakness of supervision, Lack of expert independence , limitations, structural inefficiency, reluctance of the auditor, non-compliance with the auditor's professional ethics, economic environment and communication problems and coordination of challenges and barriers to using expertise services were identified and rules and regulations improvement, strengthening infrastructure and promoting and developing expertise services, strategies to improve the use of expert services were identified. The results of the research can be useful in order to achieve effective use of experts in the audit process and as a result higher audit quality.
Seyed Ali Hosseini; Afsaneh Bahiraei
Abstract
Voluntary disclosure is a surplus information on the legal requirement that includes financial and non-financial information for the more clarity of the company's processes. Voluntary disclosure as a kind of informed mechanism may be associated with different processes in the company. As a result, companies, ...
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Voluntary disclosure is a surplus information on the legal requirement that includes financial and non-financial information for the more clarity of the company's processes. Voluntary disclosure as a kind of informed mechanism may be associated with different processes in the company. As a result, companies, based on the composition of their board of directors, make decisions about the voluntary disclosure of information and may vary according to the type of political and non-political directors. The purpose of this study was to investigate the effect of political connection on the information voluntary disclosure in companies listed in Tehran Stock Exchange. In this regard, numbers of 124 companies were selected for the period from 2012 to 2017. To measure voluntary disclosure, the Botosan (1997) checklist and for measuring political connections, political cost index from Faccio (2006) has been used. The panel data approach was also used to test the research hypotheses. The results showed that political connection has a negative and significant effect on the voluntary disclosure of information. In fact, companies that have more political connection are more inclined to voluntarily disclose information.
M. A. Aghaee; S. Ali Hoseini
Volume 1, Issue 4 , January 2004, , Pages 25-46
Abstract
This study examines the predictability of accounting profit of the firms accepted at the Tehran Stock Exchange by adjusted Random Walk with past changes of Economic Leading Indicators.
In random walk model, actual profit numbers of past years are independent variables. This model is based on assumption ...
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This study examines the predictability of accounting profit of the firms accepted at the Tehran Stock Exchange by adjusted Random Walk with past changes of Economic Leading Indicators.
In random walk model, actual profit numbers of past years are independent variables. This model is based on assumption that behavior of accounting profit is a random Process.
Since the economic lead indicators produce accurate signals about future changes of target variables (e.g. accounting profit and stock price of firms), adjustment of actual profit by proportion of change of this indicators in profit forecasting models like random walk model, can produce better forecasting.
The result suggests that adjusted random walk model by proportion of change of two lead indicators, broad money supply and aggregate loans paid to governmental and non-governmental sectors by banking system of Iran including the three-year lag, can produce better forecasting.