Auditors maximising their utility: Economic analysis of the supreme audit institution

Cognitive Mapping of the Human Capital of the Auditors of Supreme Audit Court

The present study was conducted with the aim of analyzing the components of human capital and discovering the relationships between them for the auditors of the Supreme Audit Court. Thus, after identifying the dimensions of human capital at the individual level, the components of human capital for the auditors of the Supreme Audit Court were extracted using content analysis of semi-structured i...

The drivers of audit quality: auditors’ perceptions

Development of commercialization of audit profession in iran: an analysis of auditors identity

Development of audit markets and increasing firm’s competition has increased the willingness to commercialization. The motivation for professional and organizational survival is one of the most important and effective factors on this issue. In contrast to previous studies that target the commercialization results of auditing institutions, the present study investigates the effect of potential f...

The Effects of Audit Methodology on the Development of Auditors’ Knowledge of the Client’s Business

This study examines the differences between strategic systems audit approach compared with traditional based audit approach and its impact on development of auditors’ knowledge of the client’s business, has been discussed. Strategic systems audit approach advocates argue that this approach creates a better development of auditors’ knowledge of the client’s business than the traditional-based au...

the analysis of the role of the speech acts theory in translating and dubbing hollywood films

از محوری ترین اثراتی که یک فیلم سینمایی ایجاد می کند دیالوگ هایی است که هنرپیش گان فیلم میگویند. به زعم یک فیلم ساز, یک شیوه متأثر نمودن مخاطب از اثر منظوره نیروی گفتارهای گوینده, مثل نیروی عاطفی, ترس آور, غم انگیز, هیجان انگیز و غیره, است. این مطالعه به بررسی این مسأله مبادرت کرده است که آیا نیروی فراگفتاری هنرپیش گان به مثابه ی اعمال گفتاری در پنج فیلم هالیوودی در نسخه های دوبله شده باز تولید...