Cultural Factors and Audit Quality. Evidence from Nigeria

The purpose of this study is to find out the perception of professional accountants in Nigeria on how some cultural factors affect audit quality. A survey research design was adopted for the study. A questionnaire survey...

An Evaluation of Governments’ Initiatives in Enhancing Small Taxpayers’ Voluntary Tax Compliance in Developing Countries

Tax compliance has been a problem in many developing countries. Even though various mechanisms have been adopted to enhance compliance among tax payers, the success has not yet been achieved. The focus of this study is t...

Analyzing the Effects of Brand Innovativeness on Attitude towards the Brand Considering the Moderating Role of Consumer Innovativeness with a Case Study in Students of University of Isfahan

As Ouellet (2006) noted, Introduction of really new products by organizations is not a risk-free strategy for companies, some having less success at it than others. Factors such as changing consumer behavior towards real...

The Effect of Management Earning Forecast‘s Error on Cost of Equity Capital of Companies Listed in Tehran Stock Exchange

Predicting profit of each stock is one of the key factors in investment and in compatibly of stock methods it is highly important both for providing capital and for users who use it for decision-making. Measuring future...

A Review of Bankruptcy and its Prediction