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Search Results: 1 - 10 of 1789 matches for " Mahdi Salehi "
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Evaluating Effectiveness of External Auditors’ Report: Empirical Evidence from Iran
Mahdi Salehi
Pakistan Journal of Commerce and Social Sciences , 2010,
Abstract: This study emphasizes that it is interesting to study the opinion of the auditor as intermediary information between the company and external users throughout audit report. Throughout questionnaire usable data were collected from different participants. The results of this study show that audit report is easily understandable from various stakeholders in Iran and it is cornerstone to investment making decision.
Barriers to E-Customs in an Emerging Economy: The Case of Iran
Mahdi Salehi
Management , 2012,
Abstract: E-government is in fashion because of a lot of benefits which itcan forgive to every society. One of the sub-systems of E-governmentis E-customs. So far, a lot of countries around the world have adoptedE-customs in their own countries. One of the very latest countriesin this area is Iran. The results of this study show that forthe implementation of E-customs there are several barriers whichshould be removed as early as possible in the very near future.
Audit Committee Non-Existing Reasons’: Evidence of Iran
Mahdi Salehi
Mediterranean Journal of Social Sciences , 2011,
Abstract: The audit committee’s responsibility to effectively oversee the integrity of the financial reporting process has become a mandate of the capital markets in the aftermath of the sweeping changes affect corporate governance. However, in Iran it is not mandatory to Iranian corporation to conducting audit committee.The results of current study shows that the major reason for non-existing audit committees is individualism culture among the Iranian audit practitioners, centralization trend of Iranian managers, and lack of legal force respectively.
In the Name of Independence: with Regard to Practicing Non-Audit Service by External Auditors
Mahdi Salehi
International Business Research , 2009, DOI: 10.5539/ibr.v2n2p137
Abstract: External auditors are very important for third partite because they add credibility to financial statements and third party can make decision in accord of financial statement audited. In recent years, the auditing and accounting profession faced scrutiny because of auditing scandals. Recent high profile accounting controversies such as Enron and World have highlighted the continuing debate about whether and how auditors can be independent of their clients (Kosmala, 2003). In the view of the fact, now a days because of non-audit services, the audit practice is questionable, whereas third parties believe that without independence, there is no value for accounting and auditing practices. In this paper the author concluded that the non-audit services impair audit independence and audit objectivity. In this situation, the author believes that both the professional and academic should be redefined non-audit services and also limited such services for audit and accounting professions; therefore national and international professions should be taken more reactions regarding to clarify of non-audit services to auditors as well as third parties.
Non-Audit Service and Audit Independence: Evidences from Iran
Mahdi Salehi
International Journal of Business and Management , 2009, DOI: 10.5539/ijbm.v4n2p142
Abstract: From recent years on, because of several reasons independence of auditor became undermined, so far some factors recognized that which impair independence, especially non-audit service so, in this condition may appear to affect to independence. The results of this study show that shareholders strongly agree that providing NAS by external auditors to the same clients strongly negatively affect to audit independence.
Corporate Governance and Audit Independence: Empirical Evidence of Iranian Bankers
Mahdi Salehi
International Journal of Business and Management , 2009, DOI: 10.5539/ijbm.v3n12p44
Abstract: External auditors occupy a unique position in the business community when they perform an audit for clients. The auditors are called upon to attest to financial statements and to safeguard the interest of various parties. However, in recent years the audit practice because of several scandals has been undermined. This empirical study shows that several factors affect on audit independence in Iran. The results show that there is a huge difference between auditors and bankers on audit independence. The author has come to the conclusion that for solving this problem well-established corporate governance can improve audit independence.
Mahdi Salehi
Journal of Management Research , 2008, DOI: 10.5296/jmr.v1i1.31
Abstract: :In the present work, the efficiency of market in going concept concern and the probability of its influence on earning per share has been studied and it is showed that if the ongoing concern concept of a company is high ,its earning and vice versa. In this paper, ranking and scoring of companies according to their ongoing concept concern was developed by one of the bankruptcy prediction models, Zavgren (1982) model that its output in numerical value of zero-one range show the bankruptcy prediction and ongoing concept concern prediction of a company. Since, this model was developed in accordance with financial environment and firms of other countries, and was not applicable in Iranian firms with its different structure, after selecting a sample of 40 firms which listed in Tehran Stock Exchange, (TSE) the coefficients of the model was adjusted with the conditions of Iranian companies. In this research, first, we tested the reliability and validity of the model within a sample of 14 bankrupt and normal companies. After insuring of the efficiency of the model, ongoing concept concern prediction and bankruptcy prediction of sample from automotive industry was assessed. Considering the difficulty of high evaluation or low earning per share, degree of farness or nearness of company earning per share to industry earning per share ,in other words, difference between company earning per share and industry earning per share was considered as a good parameter and it was measured. Then, the meaningful correlation between ongoing concern concept and company earning per share to industry earning per share was calculated. The results revealed that with 5 percent acceptable error, there is no meaningful correlation between these two variables and it is not possible to apply the assessment of differences between companies earning per share to understand their ongoing concern concept in the future.
Analysis of Prediction Profit Announcement for Share to Volume of Share Transaction in Tehran Stock Exchange
Mahdi Salehi
Journal of Management Research , 2009, DOI: 10.5296/jmr.v1i2.43
Abstract: There are some signs, considered as influencing factors on shares transaction volume in an investment market come in a form of information and various predictions are available for investors and other users. In this research, the effective information in the predicated dividend of each share which is issued by companies in Tehran Stock Exchange. Researches aim creates direction the shareholders and investors’ decision-making process upon buying and holding the shares. In this propose doing, 78 companies among legitimate companies in Tehran Stock Exchange by using systematic omission method have chosen. This research has been done at the time of 2005 to 2007. Result gained from Vilcakson Calibrated grades tests showed transaction volume in the weeks before and after the announcing the estimated profit of each share contains information content for which the investors and shareholders changed accordingly. In the other words, this announcement is considered highly valid and reliable among investors and shareholders. They rely on this information and make their decisions upon it.Keywords: Estimated Profit of Each Share, Real Profit of Each Share, Shares Transaction Volume, Information Content, Tehran Stock Exchange.
Going Concern Prediction of Iranian Companies by Using Fuzzy C-Means  [PDF]
Mahdi Moradi, Mahdi Salehi, Hadi Sadoghi Yazdi, Mohammad Ebrahim Gorgani
Open Journal of Accounting (OJAcct) , 2012, DOI: 10.4236/ojacct.2012.12005
Abstract: Decision-making problems in the area of financial status evaluation have been considered very important. Making incorrect decisions in firms is very likely to cause financial crises and distress. Predicting going concern of factories and manufacturing companies is the desire of managers, investors, auditors, financial analysts, governmental officials, employees. This research introduces a new approach for modeling of company’s behavior based on Fuzzy Clustering Means (FCM). Fuzzy clustering is one of well-known unsupervised clustering techniques, which allows one piece of data belongs to two or more clusters. The data used in this research was obtained from Iran Stock Market and Accounting Research Database. According to the data between 2000 and 2009, 70 pairs of companies listed in Tehran Stock Exchange are selected as initial data set. Our experimental results showed that FCM approach obtains good prediction accuracy in developing a financial distress prediction model. Also, in effective features determination test the results show that features based on cash flows play more important role in clustering two classes.
E-Banking in Emerging Economy: Empirical Evidence of Iran
Mahdi Salehi,Mehrdad Alipour
International Journal of Economics and Finance , 2010, DOI: 10.5539/ijef.v2n1p201
Abstract: Now a day’s due to emerging global economy, e-commerce and e-business have increasingly become a necessary component of business strategy and a strong catalyst for economic development. The integration of information and communications technology in business has revolutionized relationships within organizations and those between and among organizations and individuals. The new information technology is becoming an important factor in the future development of financial services industry, and especially banking industry. The results of this study shows that e-banking serves several advantages to Iranian banking sector, however, the study also shows that the Iranian customers have not enough knowledge regarding e-banking which is rendering by banking sector in Iran.
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