Shoeyb Rostami

Qazvin Islamic Azad University | QIAU · Department of Accounting

In the United States, there are three types of government: local, state, and federal; Local and state governments meet the criteria of the Governmental Accounting Standards Board (GASB), and in particular the topics in Statements 34 and 44, which include the Comprehensive Annual Financial Report (CAFR), and the federal government, according to the...

In evaluating a business based on the business risk audit (BRA) approach, auditors should define and perceive strategic management control techniques and operating processes. They should also select risk control processes in vital operating processes to estimate the type and magnitude of residual business risks that might affect the accuracy and fa...

Auditors' professional and ethical judgment has been criticized in recent years. Literature suggests that professionalism and ethics of auditors is decreasing due to the current audit market and the predominance of commercial goals; In this regard, the main purpose of this study is to investigate the effect of Machiavellianism, anti-socialism and p...

The aim of this paper is to explain the concept of inscription in accounting and its effect in performing organizational, business and social innovations. This article tries to provide space for reflecting on whether there is a positive role that accounting inscriptions play beyond a positivist belief in its representational powers and a constructi...

The observation of diverse and significant business opportunities in Islamic institutions and banks by official government institutions around the world has led to increasing attention to Islamic financial institutions. A large number of professional investors have shown great interest in adding Islamic financial products to their investment portfo...

The aim of this research is to examine the impact of conditional and unconditional conservatism on the trade credit of companies listed at the Tehran Stock Exchange. In this respect, using a systematic deletion sampling, 74 companies were chosen and studied during the period 2009 to 2013. The method of testing the research hypotheses was a multivar...

Corporate governance has been raised as one of the most important issues among the international business environment since the beginning of the twenty-first century. At first, corporate governance basic principles focused on firm’s strategies and the rights of their shareholders but these principles has been changed into the rights of all stakehol...

This paper investigates the effect of corporate governance components on return on assets and stock return of companies listed in Tehran stock exchange. In order to test the hypothesis, about 469 firm-year observations were collected using systematic sampling for a period of seven years. In this paper, we have used 6 internal components of a corpor...

The aim of this paper is to investigate and adopt the relationship between the forward earnings to price ratio and sales growth and also firm’s risk in Tehran stock exchange in a short term, midterm and long term periods. Hence, a sample of 67 firms from 2008 to 2014 is collected by a systematic elimination selection method. In this paper, we initi...

Background/Objectives: To investigate the effect of type of auditor on the incidence and magnitude of expectations management in Tehran Stock Exchange listed companies. Methods/Statistical Analysis: In order to examine the hypothesis, a sample of 174 firms was collected using systematic sampling method from the spring of 2012 to the winter of 2013...

The aim of this paper is to investigate the effect of Conditional and Unconditional Conservatism of Accounting and Auditing Information on Future Stock Prices Crash Risk from 2008 to 2012. Hence a sample of 86 firms for a five year period is collected. In this research we initially examine the effect of previous period’s stock price crash risk on s...