High-quality internal audit is expected to lead to high-quality financial reporting. High-quality financial reporting expresses itself in earning quality. Earning quality has been playing a key role in capital market for a long time. Finance users pay special attention to earning quality because they make their decision based on it. On the other hand, the market economy will experience awful, i...

auditors play a critical role in any company. the managers of such departments should manage subordinates so well in order to obtain good results. for this condition to happen, at first the managers’ motivations should be recognized and be satisfied, otherwise neither managers, nor subordinates practice auditing in prefect condition. the results of this study show some high rating areas of inte...

Purpose: This study aims at providing an empirical evidence of the effectiveness Internal Audit (IA) as a mediating variable in association IA independence and Good University Governance (GUG). Methodology/approach: A quantitative research using survey methods was carried out by applying Wrap PLS software for data processing. The primary were form questionnaires, which distributed to unit membe...

Background: Alcohol Use Disorders (AUDs) has been recently prioritized as a health problem in Iran. The Alcohol Use Disorders Identification Test (AUDIT) is an easy-to-use diagnostic tool for excessive drinking. This study was designed to assess the validity and reliability of the Persian version of AUDIT questionnaire. Methods: Participants were 70 individuals with AUD (study group) and 70 non...

Mandatory auditor rotation is designed to increase auditor independence. However, there already exist substantial regulations that ensure auditor independence, such as mandatory audit partner rotation, requiring auditor selection and supervision by audit committees consisting of independent directors, and limitations on the non-audit fees audit firms receive from the companies they audit. Many ...