A5071598061- Auditing, Earnings Management, Governance
- Corporate Finance and Governance
- Global Health and Surgery
- Global Public Health Policies and Epidemiology
- Disaster Management and Resilience
- Viral Infections and Outbreaks Research
- COVID-19 epidemiological studies
- Global Maternal and Child Health
- Corporate Social Responsibility Reporting
- Financial Reporting and Valuation Research
University of Somalia
2023
Ferdowsi University of Mashhad
2021-2023
This study aims to investigate the effect of corporate social responsibility disclosure (CSRD) on financial distressed risk (FDR) among firms listed Tehran Stock Exchange (TSE). paper also examines whether there is a negative linkage between institutional ownership as governance mechanism and bankruptcy. The final research purpose analyze if moderating owners relationship CSRD FDR too. sample consists 200 TSE 2013 2018, statistical model logistic regression. When assessed under both Article...
Purpose Auditors should realize misstatements and communicate to managers for adjustments. Managers usually modify the misstatements, but they have motivations, like earnings management, not altering misstatements. The auditor expects identify misstatements’ inform reduce management by proposing This study aims determine whether identified adjusted cause a decline in management. Is increase materiality of associated with reduction management? Design/methodology/approach are obtained from...
Introduction Despite recognition that health research is an imperative to progress toward universal coverage, resources for are limited. Yet, especially in sub-Saharan Africa, more than 85% of the available spent on answering less relevant questions. This misalignment partially due absence locally determined priorities. In this study, we identified priorities which, if implemented, can inform local interventions required accelerate coverage Somalia. Methods We adapted child and nutrition...
This study aims to find an answer the question that “whether there is a significant difference between quantitative thresholds of materiality (at financial statement level) calculated according method used in Iran and employed by big audit firms.” The threshold firms (based on Eilifsen & Messier, Auditing: A Journal Practice Theory, 2015, 34, pp. 3–26) compared using information 342 listed Tehran Stock Exchange during 2014–2018 comparing test means. based significant. About two decades...
To assess decision-making quality through piloting an audit tool among decision-makers responding to the COVID-19 epidemic in Somalia. We utilised a mixed-methods programme evaluation design comprising quantitative and qualitative methods. Decision-makers Somalia piloted generating scorecard for response. They also participated key informant interviews discussing their experience with process results. A total of 18 from two humanitarian agencies were recruited pilot tool. used thematic...
روشهای تحلیلی یعنی تجزیه‌وتحلیل نسبتها و روندهای عمده، شامل پی‌جویی نوسان‌ها روابط مالی غیرمالی به‌دست‌آمده که با سایر اطلاعات مربوط، مغایرت دارد یا از مبالغ پیش‌بینی‌شده، انحراف دارد. حسابرسان، ملزم‌اند که دست‌کم در مراحل برنامه‌ریزی بررسی نهایی کار، روشهای استفاده کنند. هدف اصلی این پژوهش، میزان بکارگیری قابلیتهای سیستم اطلاعاتی رایانه‌ای حسابداری صاحب‌کار اجرای روشهای توسط حسابرسان است. بخشی اطلاعات لازم برای تحلیلی، به دست می‌آید. افزون براین، باتوجه قابلیت بیشتر...