Mahdi Salehi

Mahdi Salehi
Ferdowsi University Of Mashhad | FUM · Department of Accounting

PhD., in Accountancy
Looking for collaborators in the area of Sustainability, Blockchain, and Metaverse in Accounting

About

337
Publications
263,414
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Introduction
Dr. Mahdi Salehi is a Professor of Accounting Department at the Ferdowsi University of Mashhad, Iran. So far, he has published papers in refereed journals
Additional affiliations
February 2012 - July 2023
Ferdowsi University Of Mashhad
Position
  • Professor

Publications

Publications (337)
Article
Purpose The cost of equity (COE) and corporate governance structure are the most critical factors affecting competition among publicly held companies. Accordingly, the present paper aims to examine the relationship between corporate governance and the COE in the wake of the Islamic State of Iraq and Syria (ISIS) in Iraq. Design/methodology/approac...
Article
Purpose This study aims to evaluate the effects of intellectual capital (IC) efficiency and its components on audit fee stickiness (AFS), such as human capital (HC), organisational capital (OC), structural capital (SC) and relational capital (RC). Moreover, the moderating roles of audit industry specialisation (AIS), tenure and auditors’ market con...
Article
Purpose The present study aims to assess the effect of barriers and knowledge sharing facilitators on organisational innovation in Iraq. Fundamentally, this paper seeks to answer “whether knowledge sharing can improve organisational innovation in firms listed on the Iraq Stock Exchange”. Design/methodology/approach For the study, the research meth...
Article
Purpose This study examines whether the auditor's self-esteem and narcissism affect sharing their knowledge with their colleagues and, if practical, increase or decrease knowledge sharing. Design/methodology/approach This study uses a questionnaire to measure the employed variables: self-esteem, narcissism and knowledge-sharing. The study's statis...
Article
Purpose This paper aims to determine whether there is a relationship between intellectual capital and social capital and internal control weaknesses and assess the relationship between the variables of intellectual capital and social capital and internal control weaknesses. Design/methodology/approach The statistical population consists of 1,309 f...
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The Corona epidemic, as a global crisis, and the Islamic State of Iraq and Syria) ISIS (war, as a regional crisis in Iraq, have significantly impacted the atmosphere of companies and the continuation of their activities. The present study examines the role of these crises in creating incentives for fraudulent reporting and reducing or improving aud...
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The years 2020–2022 are a time of crises caused by pandemics and the war in Ukraine. In order to survive on the market, enterprises have been forced to introduce appropriate mechanisms that would allow them to run their business without disruption. Among the many tools or strategies that have been tested by various types and types of enterprises, q...
Article
Purpose Ethical concerns in the field of trade and business and research efforts in the area of management and implementation of ethical standards in the organizational chain in the current situation, mainly due to the impact on the performance and procedures of organizations, and, finally, the effect on the views and attitudes of stakeholders and...
Article
Purpose This study aims to analyze the relationship between economic complexity (EC) and the green economy (GE) with the real and accrual earnings management (REM and AEM) of the listed companies on the Iranian stock exchange. The authors study whether EC and the GE can affect REM and AEM. Design/methodology/approach The authors used a multiple re...
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As the sustainability of the environment is a very much concerning issue for developed countries, the drive of the paper is to reveal the effects of nuclear, environment-friendly, and non-friendly energy, population, and GDP on CO2 emission for Italy, a developed country. Using the extended Stochastic Regression on Population, Affluence, and Techno...
Article
This study addresses the relationship between resilience and Corporate Reputation (CR) in Muslim countries (Iran, Bahrain, Iraq, Kuwait, Saudi Arabia, and UAE). The problem of the study was determined by the nature of the relationship between financial flexibility and the reputation of banking companies, which is a problem in itself. And studying t...
Article
Purpose This study aims to determine the contributing factors to technical knowledge valuation at the related quadruple levels of commercialisation, including the idea, benchtop technical knowledge, prototype technical knowledge and commercialised technical knowledge, and then classify the factors by the valuation objectives. Design/methodology/ap...
Article
Purpose The purpose of this study is to assess the impact of nonfinancial sustainability reporting (NFSR) on enterprise value moderated by the management legitimate authority (MLA) for companies listed on the Tehran Stock Exchange. Design/methodology/approach To this aim, 190 firms were assessed during 2014–2019. This study used Arianpoor and Sale...
Article
Purpose Auditors should realize misstatements and communicate to managers for adjustments. Managers usually modify the misstatements, but they have motivations, like earnings management, for not altering the misstatements. The auditor expects to identify the misstatements’ earnings management, inform the managers and reduce earnings management by p...
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This paper aims to investigate the impact of blockchain on the quality of the information in listed and non-listed companies in Iraq; the temporal scope of this study is 2022. The statistical population of this research is divided into two parts: one part is related to the level of familiarity with blockchain technology of accountants, independent...
Article
Purpose This study aims to investigate the relationship between prevention and panic of COVID-19 and distress tolerance, happiness and emotional intelligence (EI) in undergraduate and postgraduate accounting students in Iraq. In other words, this study seeks to answer whether or not different types of prevention and fear of COVID-19 can lead to imp...
Chapter
The healthcare sector is one of the major sectors affected by the novel coronavirus (COVID-19). The pandemic brought enormous pressure on the health care sector thus shifting focus on valuing its intellectual capital (IC) and ensuring sustainable development. IC is critical for not only achieving a competitive advantage but also influencing sustain...
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Today, one of the main priorities in Europe is to introduce measures to increase environmental protection. Therefore, SMEs operating in the branch related to renewable energy are essential for several EU priorities. SMEs can also be vulnerable, especially during times of crisis, which could negatively affect renewable energy development. Therefore,...
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Purpose The present study aims to assess the impact of narcissism, self-confidence and auditor's characteristics on audit report readability for companies listed on the Tehran Stock Exchange. Design/methodology/approach The study’s statistical population comprises firms listed on the Tehran Stock Exchange. The present research used a systematic el...
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The primary purpose of the research is to investigate the impact of Islamic banking corporate governance on green banking in Iraq. In other words, the current study seeks to find an answer to whether corporate governance in Islamic banking can affect green banking in Iraq. For this purpose, the research method is applied based on the objective and...
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One thing that should be considered in environmental considerations and climate change is the transportation sector’s contribution to producing carbon dioxide. Unfortunately, in developing countries such as Iran, due to high tariff support, manufacturers have no incentive to improve the combustion quality of their products. Most likely, significant...
Article
Purpose This study investigates the relationship between management's psychological characteristics (managers' narcissism, overconfidence and managers' myopia) and earnings management in the pre-Islamic State of Iraq and Syria (ISIS) and post-ISIS eras. Design/methodology/approach A multivariate regression model was used to test the hypotheses. Th...
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As a growing industry in Iran, the insurance industry has dramatically grasped researchers’ and managers’ attention. Among the various issues in this industry, measuring and evaluating the efficiency and performance of its units and branches has always been considered by relevant experts because such evaluation can help us take adequate steps to im...
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Personal and professional risks have been considered separately in research. However, these two concepts have not so far been investigated in research together. In this study, we first tested the importance of these two risks for Iranian accounting professionals through trade-off scenarios. The analysis of data gathered from an online survey of 487...
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This study addresses the relationship between accounting quality and audit attributes (i.e., audit quality, auditor industry specialization, audit concentration, and audit fees) with companies’ SPCRs listed on the Iraqi Stock Exchange. A multivariate regression model was used to test the hypotheses. The research hypotheses were tested using a sampl...
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This paper aims to assess the effect of corporate governance mechanisms, including board members’ and audit committee members’ characteristics, particularly their independence, expertise in terms of finance and industry and efforts on the level of fraud and money laundering (ML) in financial statements of the listed firm on the Tehran Stock Exchang...
Article
Purpose The study seeks to examine the effect of the Covid-19 on organisational commitment with the mediating role of job satisfaction of Iraqi auditors to determine the impact the Corona has on the organisational commitment of Iraqi auditors with the mediating role of job satisfaction. Design/methodology/approach The study's statistical populatio...
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The present research aims to assess the potential impact of audit adjustments on the audit quality for the listed companies on the Iraqi Stock Exchange. In other words, this research attempts to answer whether the audit adjustments can improve the audit quality or not. To achieve the objectives, a multivariate regression model was employed to test...
Article
Purpose This study aims to investigate the effect of psychological characteristics, including perfectionism, transcendental future and lifelong learning, on auditors’ cultural values and social health. It answers whether psychological characteristics can improve auditors’ cultural and social health values in Iraqi auditing firms. Design/methodolog...
Article
Purpose The current study aims to identify and classify the financial resilience measurement indices using the intuitive fuzzy approach. Design/methodology/approach The present study aims to identify and classify firms' indices of financial resilience measurement using the Fuzzy–Delphi combined method and the intuitive fuzzy DEMATEL technique with...
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The present study aims to assess the relationship between prevention and panic from COVID-19, ethical principles, life expectancy, anxiety, depression, and stress in auditors and financial managers of small- and medium-sized Iraqi firms. In other words, this paper seeks to answer the question of whether different types of prevention and panic from...
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This study investigates the impact of investment efficiency on firm value with a moderating role of institutional ownership and board independence for companies listed on the Tehran Stock Exchange (TSE). The information from 177 companies in 2014–2021 was examined. Tobin’s Q is a common measure for firm value, and it is a market-based measure and p...
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The purpose of this study is to investigate the relationship between organizational justice on professional skepticism with the moderating role of organizational commitment and identity. In order to collecting data the questionnaire employed. The statistical population of the study is 137 auditors working in the audit organization and private audit...
Article
Purpose This study aims to assess the effect of corporate lobbying power on fraud and money laundering in listed firms on the Tehran Stock Exchange. For the study, the information of 173 firms is assessed during 2013–2020, and a total number of 1,384 year-companies are analysed. Design/methodology/approach In this paper, the Beneish model is used...
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The importance of Professional Skepticism is such that is being called as the heart of auditing and the auditors must perform the auditing process using a Professional Skepticism attitude. As the auditors’ personality can affect their Professional Skepticism, the aim of this study is to investigate the effect of personality types on auditor’s profe...
Article
Purpose The present study aims to assess the potential impacts of board members' characteristics, including connectedness and independence, on the level of the firm's involvement in innovation and corporate social responsibility (CSR). Design/methodology/approach Variables of board members' interlock and independence are selected for measuring the...
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The present study aims to investigate the effects of mandatory requirements of audit firm rotation on earnings management among companies listed on the Tehran Stock Exchange (TSE). The study population consists of 1030 observations and 103 companies listed on the TSE during the years 2003–2012; moreover, the statistical technique used to test the h...
Article
Purpose This study aims to assess the relationship between intellectual and social capital and financial statement fraud and money laundering of Iraqi firms before and after the emergence of the Islamic State of Iraq and Syria (ISIS). In other words, this paper seeks to answer the question of “whether the intellectual and social capital can contrib...
Article
Purpose The present study aims to assess different intelligence types' effect on the auditor's organizational performance (OP) with the mediatory role of social capital (SC) in Iraq. Design/methodology/approach The study's statistical population includes 201 auditors in Iraq's audit firms, among whom 198 auditors are selected as the sample using t...
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In the current study, we investigate the impacts of social capital (SC) and intellectual capital (IC) on audit fees among the companies listed on the Tehran Stock Exchange (TSE). Since the criteria for the norms and the networks are extremely correlated, we used a principal component analysis (PCA) to construct an index of social capital for each p...
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The present study’s main objective is to assess the impact of non-financial sustainability reporting (NFSR) on corporate reputation and the role of the CEO in the opportunistic behavior of companies listed on the Tehran Stock Exchange. In total, 178 firms were assessed for this paper during 2013–2020. In this study for calculating the NFSR, environ...
Article
Purpose The present study aims to examine the relationship between corporate governance factors and financial reporting transparency pre and post of ISIS. Design/methodology/approach A multivariate regression model was used to test the hypotheses for this purpose. The research hypotheses were tested on a sample of 35 companies listed on the Iraqi...
Article
Purpose This study aims to assess the effect of the COVID 19 on small and medium-sized family firms’ risk-taking in Iraq. Design/methodology/approach Data was collected by distributing the questioners. The statistical population consists of 600 employers and small and medium-sized family and non-family firm managers. Hypothesis analysis was carrie...
Article
Purpose: This paper aims to assess the effect of intangible assets and economic parameters on the stock prices of active firms in developing countries' capital markets. Design/methodology/approach: For the study, Three economic settings of Iran, Iraq, and Saudi Arabia, as neighbouring developing countries, are selected during 2015-2019, and the com...
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The present study investigates the relationship between management characteristics (managerial entrenchment, CEO narcissism, overconfidence, board effort, real and accrual-based earnings management) and the audit report readability of listed firms. In other words, this paper seeks to answer the question of “whether management characteristics can ha...
Article
The purpose of the article is to investigate the contraction between the behavior of managers and investors toward Iran's capital market and the focus on agency theory which ends up with the conflict between the utilities of manages and investors because a conflict of interest implies an attempt to spread opportunistic behavior. In the current stud...
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The present study aims to assess the relationship between some corporate factors and managerial entrenchment in companies listed on the Tehran Stock Exchange during 2011-2017. Panel data regression models were used to test the hypotheses. The obtained results indicated that four corporate factors, namely real earnings management, predictable earnin...
Article
Purpose This paper aims to identify, classify and rank the contributing factors to financial resilience. Design/methodology/approach The present study is of a mixed-method and significant contributing factors have been identified after analyzing and reviewing the literature on resilience and financial resilience. These factors were classified and...
Article
Purpose This study aims to investigate the impact of managerial narcissism and overconfidence on financial statements’ comparability. In other words, this paper seeks to answer the question of whether the personality characteristics of managers may affect the level of financial statements’ quality of commercial entities or not. Design/methodology/...
Article
Purpose This study aims to assess the relationship between managerial entrenchment and accounting conservatism in Iran. Design/methodology/approach To test hypotheses, all listed companies on the Tehran Stock Exchange during 2013–2018 (six years) that qualified were selected. Given the defined limitations of the study, a total of 120 firms with 72...
Article
Purpose The present study aims to investigate the relationship between intellectual capital and the readability of financial statements with the mediating role of management characteristics of companies listed on the Tehran Stock Exchange. In other words, this research tries to find the answer to whether intellectual capital can positively affect t...
Article
Purpose The study's main objective is to identify business sustainability performance indicators and analyze the mutual relationship between different business sustainability components in Iran. Design/methodology/approach To achieve research objectives, the 125 indicators of Business Sustainability Performance in Arianpoor and Salehi (2020) were...
Article
Purpose This paper aims to assess the effect of different leadership types, the client's identity and auditors' self-confidence on auditors' impartiality. Design/methodology/approach This paper is a descriptive-survey type, and the collected data are based on a predesigned questionnaire distributed in January 2020. The PLS software is used for dat...
Article
Purpose This study aims to concern about the relationship between management managerial attributes (management entrenchment, narcissism and overconfidence of the chief executive officer, board effort and real and accrual earnings management) and comparability of financial statements listed firms on the Tehran Stock Exchange. In other words, this pa...
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Purpose This study aims to assess the relationship between managerial entrenchment, social responsibility and risk-taking of the firm and shareholders’ activity. Design/methodology/approach The study is carried out based on the disclosed information of listed firms on Tehran and Iraq Stock Exchanges during 2011–2017 from a sample of 121 firms on t...
Article
Purpose This paper aims to analyze the relationship between the following auditor's characteristics with detecting frauds in the listed companies on the Tehran Stock Exchange. Design/methodology/approach A multiple regression model is used to test the research hypothesis. The hypothesis was further tested with a sample of 187 companies listed on t...
Article
Purpose This study aims to analyze the literature on knowledge management on intellectual capital, social capital and its contribution to Iranian companies’ innovation. Design/methodology/approach To investigate knowledge management’s relationship on intellectual capital, social capital and innovation, using structural equation modeling based on d...
Article
The present study assesses the relationship between political relations, audit quality, and auditor industry expertise. In other words, this paper attempts to answer the question of “whether the political relations can enhance the audit quality and auditor industry expertise or not.” For this study, the multivariate regression model is used for hyp...
Article
Purpose This paper aims to assess the relationship between a knowledge-based economy and fraudulent financial reporting. Design/methodology/approach The study is descriptive-correlation based on published information from enlisted firms on the Tehran Stock Exchange during 2013–2019 with a sample of 178 firms (1,246 observations). The method used f...
Article
This research examines the relationship between political connections, board interlock, and the quality of financial reporting of the listed companies on the Iraq Stock Exchange (ISE) with ISIS's mediating role (the Islamic State of Iraq and Syria). This research is about the mediating part of ISIS in the relationship between board interlock, polit...
Article
Purpose This study aims to assess the relationship between political connections, auditor characteristics (audit quality and industry specialization) and auditors’ intrinsic characteristics (narcissism) in listed firms on the Tehran Stock Exchange. In other words, this paper attempts to answer the question “whether political connections, audit qual...
Article
Purpose The purpose of this paper is to investigate the consequences of the auditor’s choice in group companies and the expectation gap of listed firms on the Tehran Stock Exchange (TSE). Design/methodology/approach In this study, 128 companies (768 observations) listed on the TSE during the period 2012 to 2017 have been investigated. To test the...
Article
Purpose This research examines the influence of business strategy and intellectual capital on firm performance and bankruptcy risk of Oman's non-financial sector companies. Design/methodology/approach The data comprises 380 firm-year observations collected from 2015 to 2019 for the non-financial sector companies listed on the Muscat Securities Mar...
Article
Purpose This study examines the impact of intellectual capital efficiency and corporate governance mechanisms on the annual report readability of Oman's financial sector companies. Design/methodology/approach The study uses a sample of 150 firm-year observations of listed financial sector companies in the Muscat Securities Market, Oman, from 2014...
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The present study evaluates the relationship between intellectual capital and corporate board characteristics on value creation and growth. Different work experiences and education were two indexes of intellectual capital, and gender diversity was the only characteristic of board members. The study’s statistical population includes companies listed...
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The present study aims to evaluate the contributing factors to agency costs in Iran. In this regard, 112 companies were studied over 2010 - 2016. Since the model is dynamic and the dependent variable suffers from a lag, the generalized method of moments is employed to free the independent variables and the disruptive component. The findings indicat...
Article
Purpose This paper aims to assess auditor narcissism’s effect on audit market competition (auditor concentration, clients’ concentration and competitive pressure). Design/methodology/approach This paper’s method is descriptive-correlational based on published information from listed firms on the Tehran Stock Exchange from 2012 to 2018 using a samp...
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Purpose This study aims to assess the relationship between internal control weakness and different types of auditor opinions in fraudulent and non-fraudulent firms. The study's main objective is to investigate fraud in business firms and analyze internal controls and types of proposed opinions by the auditor about his desired firm. The outbreak of...
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The present study aims to realize and become more familiar with the impact and the functions of audit committee and its characteristics, including the expertise and independence of members, related experiences, and change of auditor on the quality of financial reporting in companies listed on the Tehran Stock Exchange (TSE). The required data are...
Article
Purpose The main objective of the paper is to examine the relationship between managerial attributes (e.g. managerial entrenchment, managerial myopia and managerial overconfidence) and firm risk-taking on the Tehran Stock Exchange (TSE). Design/methodology/approach The study’s sample comprises 150 companies listed on the TSE from 2011 to 2017. Ris...
Article
Purpose The purpose of this present study is to assess the impact of intellectual capital (IC) on fraud in listed firms' financial statements on the Tehran Stock Exchange (TSE). In other words, this paper seeks to figure out whether IC and its components, namely, the efficiency of human capital (HC), structural capital (SC), relational capital (RC)...
Article
Purpose This paper aims to examine the interrelationships of monetary policy's structural shocks, the real exchange rate and stock prices. Design/methodology/approach According to quarterly data, variables such as gross domestic product, consumer price index, the real exchange rate, stock price and monetary policy indices in the structural vector...
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The aim of the present study is to evaluate the effect of psychological factors on Iranian independent auditors. The statistical population of this study includes Iranian independent auditors in 2017. The required data were easily available concerning the sample size and data were gathered from 200 subjects using the systematic elimination and maxi...
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This study aims to find an answer to the question that “whether there is a significant difference between quantitative thresholds of materiality (at the financial statement level) calculated according to the method used in Iran and the method employed by big audit firms.” The calculated quantitative threshold of materiality according to the method...
Article
Purpose This study aims to compare judicial and auditor expectations of audit in the detection and reporting of money laundering in Iran. It also aims to assess the implications of expectations gap for the reliability of data provided to the Financial Action Task Force (FATF) in its blacklisting policy. Design/methodology/approach Questionnaires w...
Article
Purpose This study aims to assess the influence of material internal control weaknesses (ICWs) on investment in intangible assets, capital structure and commercial risk of organizations. Also, it analyses the impact of investment in intangible assets on the presence of material ICWs. This paper expects that ICWs and investment in intangible assets...
Article
Purpose The present study's main objective is to assess the relationship between business strategy and management entrenchment in listed firms on the Tehran Stock Exchange (TSE). Design/methodology/approach In this paper, 128 firms have been assessed during 2012–2017. The management entrenchment variable is measured using five factors: management...
Article
Purpose Success in corporate relative performance is one of the factors for the growth and durability of firms. Since the relative performance is a function of managers' decisions and such decisions are under the influence of behavioral and psychological characteristics, this paper aims to assess the managers’ and auditors’ narcissism's effect on t...