the paper studies of the effect the related and unrelated diversification for products and ownership structure on capital structure for a sample of 87 firms out of 19 industry listed on the tehran stock exchange during the period 2004- 2009. for to regress of models to apply of multivariate approach include panel data and cross-sectional regressions. this study adopts panel fixed effects regres...

During the coronavirus disease 2019 (COVID-19) pandemic, external auditors have faced unforeseen logistical challenges as they had to audit financial statements remotely. Definitively, new circumstances various impacts on quality. This study explores effect of social distancing owing COVID-19 outbreak quality audits in United Arab Emirates. To this end, we conducted 11 semi-structured interview...

    Abstract   Extended Oligopoly models will be introduced and examined in which the firms might face capacity limits, thresholds for minimal and maximal moves, and antitrust thresholds in the case of partial cooperation. Similar situation occurs when there is an additional cost of output adjustment, which is discontinuous at zero due to set-up costs. In these cases the payoff functions of the...

Audit fee studies often find large (Big 5) audit firms earn significantly higher fees than small (non-Big 5) firms, but they treat auditor choice as exogenous. In contrast, this paper takes into account that companies are not randomly assigned to audit firms. We find the effects of auditor selection bias on audit fees are statistically and economically significant. Consistent with the predictio...

introduction: pre-operative investigations for emergency surgical patients differ between centers. following established guidelines can reduce unnecessary investigation, cost of treatment and hospital stay. the present audit was carried out to evaluate the condition of doing pre-operative investigations for three common surgical emergencies compared to national institute for health and care exc...