the purpose of this paper is to analyze the simultaneous effect of corporate culture and market orientation on the performance of small to medium-sized industrial manufacturing firms. to this end, a cross-sectional survey and variance based structural equation modeling was used for testing the hypotheses. the samples were selected based on a stratified sampling of commodity and specialty indust...

payoffs from information technology (it) continue to generate interest and debate both among academicians and practitioners. these have led the decision makers to confusion about it effect on firms` financial performance; they don’t know either high or low effect is because of internal or external factors of organizational environment. the mechanism for decreasing the risks is to identify the c...

Cloud storage service, which enables users to store the data in the remote cloud and to access to it over the Internet regardless of location and time, is an important development trend in information technologies. This cloud storage provides on-demand high quality storage and computing resources, but it also introduces new security challenges. Thus, an auditing service is desired to convince u...

in this study we analyze the effects of environmental performance on the generation of firm value from dow jones sustainability index europe. we use a sample of 122 firms from different sectors, except financial one, which belong to this index for the years 2007 through 2009. the expected results, taking into account our hypotheses, should show a positive relationship between the generation of ...

The Journal of Economic and Financial Sciences promotes research in auditing, corporate finance, governance, economics, econometrics, financial accounting, management, planning, investment management accounting taxation the emerging market field.

Auditing at the kernel level has frequently been used to debug the performance of operating systems and applications [27, 8] or to detect intrusions by finding anomalies in program behavior [20, 16]. This paper explores an alternative use of auditing to enhance understanding of system behavior and improve the processes of diagnosing and responding to failures. We describe our experiences with t...

Good data layouts improve cache and TLB performance of object-oriented software, but unfortunately, selecting an optimal data layout a priori is NP-hard. This paper introduces layout auditing, a technique that selects the best among a set of layouts online (while the program is running). Layout auditing randomly applies different layouts over time and observes their performance. As it becomes c...

both academic and auditing firms have been searching for ways to detect corporate fraud. The main objective of this study was to present a model to detect financial reporting fraud by companies listed on Tehran Stock Exchange (TSE) using genetic algorithm. For this purpose, consistent with theoretical foundations, 21 variables were selected to predict fraud in financial reporting that finally, ...