نتایج جستجو برای: energy audit
تعداد نتایج: 693418 فیلتر نتایج به سال:
The global trend is constantly increasing investments in strategic sectors of the economy, for example electric power industry, which, many countries, becoming diversified and dispersed due to multitude entities investing energy production renewable resources, which leads an increase heterogeneity investment decisions. There urgent need control movement investments, budget funds, as well their ...
Prior research has estimated piece-meal the determinants of audit fees, non-audit fees and abnormal accruals. Intuition, informal analysis, and a variety of theories suggest that audit fees, non-audit fees, and abnormal accruals are jointly determined. We address this endogeneity issue by modeling the confluence of audit fees, fees for non-audit services and abnormal accruals in a system of sim...
One of the most fundamental presumptions of management audit shows that change in costs is in fir correlation with increase and decrease in activity level. However, this assumption is discussed with considering the cost stickiness by Anderson et al. it means that the amount of increase in costs with the increase in activity level is more than reduction in costs per same amount of reduction in a...
With increasing global attention to ethical issues as well as the importance of quality information in the audit, this study attempts to fill a corner of the research gap in explaining the effect of organizational silence on the ethical and professional performance of the audit community. The main purpose of this study is to investigate the extent of organizational silence in two audit societie...
الزامات افشاء و عکسالعمل بازار در قبال تغییر حسابرسان با هدف دلسرد کردن مدیریت صاحبکار برای اخذ گزارشهای حسابرسی مطلوب و یا مجوز استفاده از روشهای حسابداری خاص ایجاد شدهاند. بنابراین، هدف اصلی این پژوهش بررسی رابطهی بین تغییر حسابرس و گزارش حسابرسی در شرکتهای پذیرفته شده در بورس اوراق بهادار تهران است. برای تحلیل دادهها در بخش آمار استنباطی با توجه به اسمی بودن متغیرهای پژوهش، آزمون ناپ...
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