Search Results - "Fakhroddin Mohammadrezaei"

Audit partner quality, audit opinions and restatements: evidence from Iran by MohammadRezaei, Fakhroddin, Faraji, Omid, Heidary, Zahra

“…We study whether audit partner quality in the preceding year plays a role in restatements and audit opinions in the current year. Audit failure rate is used as…”
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Political connections, political cycles and stock returns: Evidence from Iran by Faraji, Omid, Kashanipour, Mohammad, MohammadRezaei, Fakhroddin, Ahmed, Kamran, Vatanparast, Nader

“…We examine the effect of political connections and political cycles on stock returns of listed companies in Iran. Using 1146 firm-year observations derived…”
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Auditor switching and audit fee discounting: the Iranian experience by MohammadRezaei, Fakhroddin, Mohd-Saleh, Norman

“…Purpose The purpose of this paper is to examine the impact of auditor switching on audit fee discounting in Iran. The increased competition in the Iranian…”
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Substantive or symbolic compliance with regulation, audit fees and audit quality by MohammadRezaei, Fakhroddin, Faraji, Omid, Rezaee, Zabihollah, Gholami-Jamkarani, Reza, Yari, Mehdi

“…We examine whether Audit Fee Regulation (AFR) enhances auditors’ bargaining power in setting audit fees, consequently leading to superior quality audit…”
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Audit report lag: the role of auditor type and increased competition in the audit market by MohammadRezaei, Fakhroddin, Mohd‐Saleh, Norman

“…This study investigates the effect of auditor type (private vs. state) and increased competition in an audit market on audit report lag (ARL). This is the…”
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Audit Qualification Paragraphs and Audit Report Lag: Evidence from Iran by Faraji, Omid, MohammadRezaei, Fakhroddin, Yazdifar, Hassan, Ahmed, Kamran, Najafi Gadikelaei, Yaser

“…We investigate whether the number and type (the nature and repetitiveness) of audit qualification paragraphs (AQPs) play a role in audit report lag (ARL). We…”
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The effects of mandatory IFRS adoption: A review of evidence based on accounting standard setting criteria by Mohammadrezaei, Fakhroddin, Mohd-Saleh, Norman, Banimahd, Bahman

“…The present article attempts to provide a broad picture regarding the consequences of the mandatory adoption of the International Financial Reporting Standards…”
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The Effects of Audit Market Liberalisation and Auditor Type on Audit Opinions: The Iranian Experience by MohammadRezaei, Fakhroddin, Mohd-Saleh, Norman, Jaffar, Romlah, Hassan, Mohamat Sabri

“…Audit services were provided exclusively by a state entity in Iran until late 2001, when the audit market was liberalised. The liberalisation of the audit…”
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Convergence obstacles with IASB standards: Evidence from Iran by Mohammadrezaei, Fakhroddin, Banimahd, Bahman, Saleh, Norman Mohd

“…Today, convergence with IASB Standards (IS) is one of the most controversial topics for both researchers and regulators. Although IS have been widely adopted…”
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The Audit Report Lag of Subsidiaries: The Role of Deadline Determined by Parent Company by Fakhroddin MohammadRezaei, Fakhroddin Amini, Samira Joudi

“…The purpose of this study is to investigate the role of the annual general assembly's deadline of the parent company on subsidiaries’ audit report lag (ARL)…”
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The Dilemma of Audit Quality Measuring in Archival Studies: Critiques and Suggestions for Iran’s Research Setting by Fakhroddin Mohammadrezaei, Omid Faraji

“…Objective: To measure audit quality as a mental concept, different proxies have been implemented by archival research in auditing. Each one of these proxies…”
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Audit Fees: The Role of Regulation of Audit Services Fees by Mehdi Yari, Fakhroddin MohammadRezaei, Reza Gholami Jamkarani, Omid Faraji

“…Objective: Low audit fees and low balling are among the most important concerns of audit firms and authority bodies, since low audit fees can result in low…”
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Effective Factors on Client Non-acceptance Decision by Auditing Firms by Fakhroddin MohammadRezaei, omid faraji, seyed mohammad alavinasab, shiva Mosallanejad

“…High competition in the auditing profession can encourage auditing firms to find new clients. However, the reputation of the auditing firm is important in…”
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Audit Failure: Audit Report Lag and Moderating Role of Family Ownership by Fakhroddin Mohammadrezaei, Mohsen Tanani, Abolfazl Aliabadi

“…Restatements’ of financial statements and consequently audit failures are surprisingly high in Iran and audit report lag (ARL) is also falling sharply…”
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