Reza Hesarzadeh

• Phd in Accounting
• Ferdowsi University of Mashhad

We examine the link between female audit partners and audit quality in Iran, a patriarchal country with significant gender disparity, especially in upper organizational ranks. We analyze data from firms listed on the Tehran Stock Exchange from 2011 to 2020, where audit reports are signed by two partners: the engagement partner and the review partne...

This study examines the environmental impacts of US sanctions on Iranian companies from 2013 to 2023, finding significant increases in air pollution, energy consumption and industrial waste. Although corporate governance and social responsibility practices offer some mitigation, they do not fully offset the negative effects. However, community soci...

Attention Deficit Hyperactivity Disorder (ADHD) is a neurodevelopmental condition that can affect professional scepticism, a critical aspect of effective auditing. This study examines the impact of ADHD, assessed using the Integrated Visual and Auditory-2 Continuous Performance Test, on the professional scepticism of external auditors. Results indi...

Purpose Climate change has led to a rise in the frequency, intensity and scope of droughts, posing significant implications for businesses. This study examines the impact of local community drought levels on audit pricing. Additionally, it explores the moderating effects of high-tech industries, auditor busyness and the level of local community con...

This study employs the Delphi–interpretive structural modelling (ISM) approach to uncover and model factors influencing team performance in external audit. In Delphi interviews, 73 factors were identified, and a subsequent survey revealed 13 crucial factors. Among these, supervisor competence, team members' knowledge, and managers/supervisors' supp...

We examine the association between the origin of chief executive officer (CEO) succession (i.e., promoting a CEO from within the firm as opposed to recruiting from outside) and annual reports readability. Based on a sample of large U.S. companies during the period 2004–2020, we predict and find that companies with insider CEOs issue more readable 1...

Based on stakeholder theory, disclosing sustainable development information is fundamental to achieving a competitive advantage and improving a company’s financial performance. There has been a notable absence of studies examining the degree of adherence to sustainability based on the latest indicators from the Global Reporting Initiative (GRI-G4)...

Knowledge management strategies (KMSs) and intellectual capital have received widespread attention due to their important contribution to the growth of ambidextrous innovation capability (AIC). Yet, there is still a relative paucity of empirical research on the associations between KMSs, intellectual capital, and AIC in the SME context. Thus, this...

Objective: The increase in global competition and the need for diverse skills and innovation in doing things are the driving forces for prioritizing teamwork in organizations. Implementing and using work teams has become one of the most common changes in today's complex and dynamic environments. In such a way, dealing with complex problems requires...

Considering the competitive environment in the global arena, organizations have paid special attention to work teams in order to maximize the value of their human capital, in such a way that the research literature has expanded significantly in the last two decades. In this regard, the aim of this research is to identify and classify the factors af...

This article examines whether and how the implementation of International Public Sector Accounting Standards (IPSAS) affects economic policy uncertainty. The authors explore how political stability, regulatory quality, government effectiveness, and a country’s level of development moderate the relationship between IPSAS and economic policy uncertai...

We empirically investigate how regulatory oversight on external auditors is jointly influenced by audit committee financial expertise and independence. To measure regulatory oversight on external auditors, we use comment letters issued by the Securities and Exchange Organization of Iran. We show that audit committee financial expertise increases (d...

This paper examines the effect of social responsibility disclosure on corporate performance. It further examines the moderating effect of stakeholder influence capacity and the level of family ownership on the link between social responsibility disclosure and corporate performance. The statistical sample consists of companies listed on the stock...

This paper examines the relationship between audit committee characteristics and regulatory scrutiny. Comment letters issued by the Securities and Exchange Organization of Iran were used to measure regulatory scrutiny. Empirical results show that audit committee financial expertise increases (decreases) regulatory scrutiny when audit committee inde...

This paper examines the relationship between audit committee characteristics and regulatory scrutiny. Comment letters issued by the Securities and Exchange Organization of Iran were used to measure regulatory scrutiny. Empirical results show that audit committee financial expertise increases (decreases) regulatory scrutiny when audit committee inde...

Securities commissions regularly review corporate reports, and if the review reveals a possible deficiency— such as a potential accounting error— or requires further clarifications, they send the company a comment letter (CL), including a request for providing written responses and relative additional information. Current study aims to examine whet...

Purpose This study investigates the association between managerial ability and earnings quality in firms listed on the Iraq Stock Exchange and how the emergence of the Islamic State of Iraq and Syria (ISIS) influences the association. Design/methodology/approach This study uses a sample of firms listed on the Iraq Stock Exchange over the period 20...

This study examines whether the Islamic religious atmosphere of local communities influences audit pricing. We use a comprehensive survey conducted by Iran's Ministry of Culture and Islamic Guidance to measure the Islamic religious atmosphere. Using a sample of 1,204 observations from firms listed in Iran's capital market, we find that firms locate...

Purpose Prior studies provide mixed evidence on the association of board busyness and firm productivity. Thus, this paper empirically analyzes how board busyness affects firm productivity. Design/methodology/approach To measure board busyness, this paper computes the percentage of directors on a board who sit on three or more boards. Furthermore,...

Purpose The purpose of this study is to investigate the moderating role of knowledge management (KM) strategies in developing the effect of intellectual capital (IC) on innovation for small- and medium-sized enterprises (SMEs). Specifically, the current study explores how different interactions between IC and KM strategies lead to more powerful inn...

This paper examines whether regulatory oversight affects managerial ability. To measure regulatory oversight, I use comment letters from two Iranian regulatory agencies. Furthermore, to measure managerial ability, I employ managerial ability-score introduced by Demerjian et al. (Management Science 58(7):1229–1248, 2012). Using a difference-in-diffe...

We investigate whether securities commission oversight reduces the complexity of financial reporting (complexity). To measure the securities commission oversight, we use comment letters from securities commission of Iran. Further, to measure the complexity, we employ the Fog index. Using a difference-in-differences design with a propensity score ma...

Purpose Informational efficiency is a fundamental aspect of capital market quality, and therefore, regulators, managers and practitioners attempt to find ways to improve the informational efficiency. Since prior studies primarily focus on the numerical attributes of corporate reporting, it is not yet adequately known whether or not the linguistic a...

An implicit premise of regulators and much empirical research is that financial reporting readability (readability) substantially reflects management choices. To investigate this issue, we decompose readability into its discretionary and innate components. To validate this decomposition, we examine whether these two components have different uncert...

Purpose Chief executive officer (CEO) ability may have an effect on various corporate reporting decisions, and consequently, the CEO ability is subject to scrutiny by regulatory reviewers. However, theoretical literature provides mixed evidence on how the CEO ability affects the regulatory review risk. Thus, this study aims to empirically examine...

An implicit premise of much empirical research is that the individual role and the collective role of a financial reporting quality (quality) measure are the same, in the sense that the impacts of a quality measure on a dependent variable, without and with considering the trade-off/interaction and combination with other quality measures, are the sa...

Purpose The regulatory review process imposes significant costs on companies. Therefore, managers try to find ways to avoid the regulatory review risk. The purpose of this paper is to investigate whether corporate reporting readability reduces the regulatory review risk. Design/methodology/approach This study measures the corporate reporting reada...

According to the information perspectives of accounting, the main function of accounting is to provide information and to reduce uncertainty. Therefore, accounting capacity of reducing uncertainty determines the accounting quality (AQ) and so, we are attempting to find the best combinations of AQ Proxies whose trading off can reduce uncertainty. Th...