Search Results - "Faraji, Omid"

Mapping the conceptual structure of intellectual capital research: A co-word analysis by Faraji, Omid, Asiaei, Kaveh, Rezaee, Zabihollah, Bontis, Nick, Dolatzarei, Ehsan

“…This bibliometric study aims to map the conceptual structure of intellectual capital (IC) research between 1975 and 2020 using co-word analysis and social…”
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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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Environmental disclosure quality and risk: the moderating effect of corporate governance by Rezaee, Zabihollah, Alipour, Mohammad, Faraji, Omid, Ghanbari, Mehrdad, Jamshidinavid, Babak

“…Purpose The purpose of this article is to investigate the relationship between environmental disclosure quality (EDQ) and risk and to further examine whether…”
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A corporate risk assessment and reporting model in emerging economies by Blue, Ghassem, Faraji, Omid, Khotanlou, Mohsen, Rezaee, Zabihollah

“…PurposeThe growing business complexity has caused many risks (e.g. operational, financial, reputational, cybersecurity, regulatory and compliance) that…”
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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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Mapping the state of expanded audit reporting: a bibliometric view by Mashayekhi, Bita, Dolatzarei, Ehsan, Faraji, Omid, Rezaee, Zabihollah

“…PurposeThis study aims to identify the intellectual structure of expanded audit reporting (EAR), offers a quantitative summation of prominent themes,…”
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Conceptual structure of balanced scorecard research: A co-word analysis by Faraji, Omid, Ezadpour, Mostafa, Rahrovi Dastjerdi, Alireza, Dolatzarei, Ehsan

“…The present research aims to examine the conceptual structure of balanced scorecard (BSC) research from its inception (1992) to the end of 2020. After a review…”
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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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Financial statement comparability and cash holdings: the mediating role of disclosure quality and financing constraints by Mehrabanpour, Mohammadreza, Faraji, Omid, Sajadpour, Reza, Alipour, Mohammad

“…Purpose The purpose of this study is to examine the impact of financial statement comparability as a qualitative feature of financial reporting on cash…”
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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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Sustainability Reporting Future Study Using Scenario Planning Approach by Kashanipour, Mohamad, Fathi, Mohammad Reza, Faraji, Omid, Rahmani, Mohamad

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State Ownership and Asymmetric Cost Behavior by saeid ebrahimi, omid faraji, meysam arabzadeh, Mostafa Ezadpur, Fakhroddin Mohammad Rezaii

“…Objective: In this study, the role of state ownership in comparison to private ownership on the asymmetric behavior of costs has been investigated.Method: In…”
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Political Connection, Corporate Governance and Tax Aggressiveness by Mohammad Kashanipour (Ph.D), Omid Faraji (Ph.D), Parisa Borji

“…Objective: The purpose of this study was to examine the impact of political connection and some key corporate governance proxies, such as independence of the…”
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Identification of Tourism Scenarios in Turkey Based on Futures Study Approach by Gholamreza Jandaghi, Mohammad Reza Fathi, Mohammad Hasan Maleki, Omid Faraji, Nedim Yüzbaşıoğlu

“…This study aims to identify the plausible scenarios of tourism in Antalya, Turkey. For this purpose, the drivers and key factors of the research were first…”
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Twenty-One Years of the Behavioral Accounting Research: A Bibliometric Analysis by gholamreza karami, Ehsan Dolatzarei, Omid Faraji

“…We intended to provide a comprehensive overview of behavioral accounting research. For this purpose, 371 articles published in two specialized journals of…”
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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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Determining factors and consequences of risk perception in annual reports: Structural equation modeling approach by mohammad ostadjafari, omid faraji, Meysam Arabzadeh, hosein jabbari, Hassan Ghanimati

“…Auditor switching has major implications for companies. Understanding the dynamics and determinants of auditor switching is especially important for the…”
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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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The Mediating Role of Financial Reporting Quality on the Relationship between Financial Statement Comparability and Cash Holdings by Mohammad Reza Mehrabanpour, Omid Faraji, Reza Sajadpour

“…Objective: The purpose of this study is to examine the relationship between financial statement comparability on cash holdings and the mediating role of…”
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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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