Investor Protection Evaluation based on Themes of Corporate Governance Civilization

Mojtaba Hidari; Hasan Valiyan; Alireza Koushki Jahromi; Mohammadreza Abdoli

Volume 7, Issue 1 , 2023, , Pages 105-140

https://doi.org/10.30699/ijf.2021.276991.1205

Abstract
  Protecting the interests of shareholders is considered one of the main pillars of any capital market, which, while increasing the level of financial transparency, prevents the loss of their interests to those in power in companies. Consistency of laws and regulations on the one hand and the effectiveness ...  Read More

Choosing Influential Dimension of Mindfulness of Auditors' Professional Judgments Based on Social Pressure: An Analysis Based on Rough Theory

Seyed Mohammad Soleymani; Farhad Dehdar; Mohammadreza Abdoli

Volume 6, Issue 2 , April 2022, , Pages 135-166

https://doi.org/10.30699/ijf.2021.279873.1214

Abstract
  The growth and complexity of society justify the need for relevant economic information, information systems, and information-generating processes, and the need for auditing as part of the information reporting process increases. This has affected the professional functions of auditors. The purpose of ...  Read More

Auditors’ Wise Tactfulness in Professional Judgments by Total Interpretive Structural Modeling (TISM)

Hadi Malekipour; Mohammadreza Abdoli; Hasan Valiyan

Volume 5, Issue 2 , April 2021, , Pages 95-127

https://doi.org/10.30699/ijf.2021.256524.1171

Abstract
  Since the auditing profession is a process engaged in judgment activities, knowing the reasoning concepts to achieve a level of rationale in audit judgment is the theoretical and fundamental concept in this profession. In this regard, tactfulness is one of the decision-making components in an auditor's ...  Read More