JAFES : 2023 Volume 3 issue 4
External Auditors and Rely On the Work of Internal Auditors: The Role of Barriers of Cooperation
Abdolkarim Moghadam, Shirin safaee
Page No: 119-125
DOI: 10.61186/jafes.3.4.119
The Impact of Information Transparency on the Relationship between Fair Value Accounting and Common Stock Cost in the Companies Listed On the Tehran Stock Exchange
The main objective of this study is to study the effect of fair value on common stock cost in the company. To conduct the research, a sample of 145 listed companies during 2012 - 2016 was selected through systematic exclusion. For data analysis, we used integrated data method. The results of the research indicate that the effect of fair value accounting on the common stock cost and the effect of information transparency on the relationship between fair value accounting and common stock cost are confirmed. While the impact of information transparency on the common stock cost of companies was rejected.
Page No: 126-133
DOI: 10.61186/jafes.3.4.126
An Investigation into the Auditing Agencies’ Rankings and Auditor Industry Specialization and Auditor Tenure
Ilnaz Gharahdaghi
Page No: 134-139
DOI: 10.61186/jafes.3.4.134
Dynamic Optimization of Investment Portfolio due to Transaction Volume of the Stock Exchange
Sadegh khadivar, Mohammad Hossein Zadeh
Page No: 140-152
DOI: 10.61186/jafes.3.4.140