The purpose of this research studies the impact of business intelligence on the financial reporting quality of listed companies in the Tehran Stock Exchange using structural equation modeling. The instruments of this research were the business Intelligence Questionnaire (Provich, 2012) and the financial statements of listed companies in The Tehran Stock Exchange to study of the financial report...

The purpose of this research is to provide a model for reporting quality of financial information based on behavioral and value accounting of listed companies in Tehran Stock Exchange which is based on Structural Equation Modeling. This research in terms of applied purpose is applied research and in terms of data collection method is post-semi experimental research in the field of proofing acco...

In this paper we present the evaluation of our automatic methods for detecting and extracting document structure in annual financial reports. The work presented is part of the Corporate Financial Information Environment (CFIE) project in which we are using Natural Language Processing (NLP) techniques to study the causes and consequences of corporate disclosure and financial reporting outcomes. ...

accountant working in the private or public sector companies must remain impartial and loyal to ethical guidelines when reviewing a company or individuals financial records for reporting purposes. people are expecting a lot from the professional community and the quality of the complex services provided by the accounting profession have confidence. of the information provided by accountants sho...

both academic and auditing firms have been searching for ways to detect corporate fraud. The main objective of this study was to present a model to detect financial reporting fraud by companies listed on Tehran Stock Exchange (TSE) using genetic algorithm. For this purpose, consistent with theoretical foundations, 21 variables were selected to predict fraud in financial reporting that finally, ...

the study objects for investigating the possibility of activating both audit committee and board of directors for restricting the practices of earnings management phenomenon. to achieve this objective, a questionnaire had been developed and self-administered for a selected sample consists of 123 auditors working in jordan based on the simple random sampling method. the study first hypothesis is...