The present study aims to investigate the association between political connections and related-party transactions for the firms listed on the Tehran Stock Exchange (TSE). Sample includes the 485 firm-year observations from companies listed on the Tehran Stock Exchange during the years 2013 to 2017 and research hypothesis was tested using multivariate regression model based on panel data.We fin...

In response to a recommendation by the Panel reviewing Australian Charities and Not-for-profits legislation, Federal Government has announced that charities will be required disclose related party transactions. The problem of transactions is common theme in compliance reports Commission. This article critically analyses issue within sphere, as well potential reforms. It concludes reporting such...

Related Party Transactions (RPTs) are perceived as genuine transactions, which fulfill the economic needs of a company. However, controlling shareholders may use RPTs tool for transferring firm’s resources their private benefit. The dual effect RPTs, i.e., transaction efficiency and conflict interest between minority shareholders, increase audit risk result, increases fee. Companies Act, 2013, ...