universities of medical science and health services (umshss) are among the main organizations in iran's health-care section. improving their efficiency in financial resource management through creating an appropri-ate coordination between consumption and resources is strategically vital. investigating the financial performance as well as ranking the iranian umshss is the research objective.the ...

Reliable and well-audited financial statements attract the capital that finances business. Analytical auditing plays an important role in assisting the auditor in determining the nature, timing and extent of his or her substantive testing and in forming an overall opinion as to the reasonableness of recorded account values. It is used to improve the efficiency of auditing. Basically, in an anal...

This paper presents a review of extant literature examining issues relating to auditors’ knowledge of and training in information systems. This review is important due to the rapidly increasing use of technology in business, recent changes in U.S. auditing standards on information technology and internal control, and signals of interest by regulators in possible future standards on auditors’ in...

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 results of examination of annual financial statements by independent experts (auditors) are presented in reports. we have tried to examine and evaluate the activities of two important professions of accountancy and auditing in iran, in preparing and validating annual financial statements, and relate these evaluations to group behavior of share – holders and analyses of stock – brokers. for ...

one of the ways to manage human resources is performance management. with a systematic approach, this sort of management determines strategic goals, identifies indexes, collects, analyzes and reports data and ultimately improves the organization performance. performance management is a process that calls for the interaction of factors such as administrative goals, accountability standards and e...

Tax auditing procedures include an investigation of the accounting records of a company and of other sources of information in order to assess whether the taxation has been based on correct and complete information. When there are found discrepancies between the accounting information and the real situation, the taxation should be corrected so that the eventual tax defaults are assessed and deb...