Fraud Triangle Theory and Fraud Diamond Theory. Understanding the Convergent and Divergent For Future Research

Many of the world’s most prominent organizations have experienced large-scale frauds. These frauds have had disturbing effects on our world’s economy in addition to contributing unnecessary suffering and increased unempl...

The Relationship between Components of Intellectual Capital and Performance of Yazd Tile Companies

The purpose of this study was to determine the components of intellectual capital and investigate their relations with Yazd Tile Company. Variables of human capital, structural capital and relational capital as independe...

Corporate Governance Culture Transmission in Mutual Funds. Directors as Vector of Transmission

The purpose of study is to investigate the unique dimension of corporate governance of mutual fund that how culture of good and bad governance transmits from corporate industry of Pakistan to Mutual funds? Independent di...

Accounting Choice under IFRS: The Role of Accounting Tradition and Managerial Opportunism

The present study investigates the role of accounting tradition and managerial opportunism when companies are given by IFRS the option to choose whether to book accounting items following the historical cost or the fair...

The Effect of Surplus Free Cash Flow on the Relationship between the Board Structure and Earnings Quality of Companies Listed on Tehran Stock Exchange