this study investigates the effects of financial management practices and their role in economical development and organizational performance. economic environment is changing rapidly and this change is characterised by such phenomena as the globalization, changing customer and investor demands, ever-increasing product-market competition. to compete successfully in this environment organization...

the purpose of this paper is to investigate the impact of voluntary disclosure about corporate social responsibility (csr) on firm’s financial performance. first, a state of the art about corporate social responsibility and social reporting is presented. after that, the problems of measurement of csr are indicated and the hypotheses are proposed. in the empirical analysis, regression models are...

Firms pursue diversification for sake enhancing financial performance. Some theories state positive relationship between diversification and financial performance. However, there are some theories for negative relationship about the issue. The study has filled the gap that most studies done in developed countries and there are fewer studies in developing country like Malaysia. In this study, re...

Non-financial auditing and third-party certification of management systems (such as the ISO 9000 quality management system) is becoming a pervasive activity amongst an increasing number of firms and their supply chains. Though the literature has paid substantial attention to adopting firms, there has been little focus on the interrelationship between third-party certifiers and adopting firms. B...

Auditors and process managers often face a huge amount of financial entries in accounting information systems. For many reasons like auditing the internal control system a process-oriented view would be more helpful to understand how a set of transactions produced financial entries. For this reason we present an algorithm capable to mine financial entries and open items to reconstruct the proce...

The growth of the Islamic financial market in recent years has been remarkable, but this market has faced growing pains in terms of the struggle with Shari'ah-compliance of its products. A major criticism of Islamic financial products has been their resemblance to conventional financial products. This article explores the developments in the Islamic financial market in regard to equity-based su...

We use a controlled laboratory setting to experimentally examine the role of auditing and market-based-governance in restraining managerial expropriation and inaccurate financial reporting. Managerial expropriation is broadly defined as the enabling of all actions that opportunistically transfer wealth from investors to managers through understatement of realizable income. Similarly, auditing i...

This study was aimed to present a model for social responsibility of audit firms using the grounded theory method. To this end, the components and dimensions of social responsibility model of audit firms were identified and explained. The research method was applied in terms of purpose, mixed (qualitative-quantitative)exploratoryin termsof datatype, anddescriptive-correlationalinterms of data c...

although organizational learning is often known as a goal, in the view of many stakeholders, the final aim of many organizations is optimization of financial results such as productivity, and  innovation is among various factors which optimizes the organizations financial performance, however, as firms seek financial performance improvement, higher profit and minimum cost, it is necessary to un...