fahime ebrahimi - Academia.edu (original) (raw)

Papers by fahime ebrahimi

Social Science Research Network, 2011

In this research, the effect of corporate governance on choosing audit firms by companies accepte... more In this research, the effect of corporate governance on choosing audit firms by companies accepted into the Tehran Stock Exchange has been investigated. The sample consisted of 545 observations (year-company) from 2004 to 2008. The audit firm size has been considered an audit quality criterion. The results of testing the research hypotheses by using a logistic regression model by means of the backward elimination method at the levels of all companies show that increasing the percentage of outside directors will increase the possibility of choosing high-quality audit firms. The percentage of institutional ownership (first hypothesis) has a negative meaningful relationship with the possibility of choosing high-quality audit firms as opposed to what was expected. Therefor only the fifth hypothesis of this research has been accepted regarding all companies. After the industry types were separately observed, the industry type was revealed that as a modifying factor it has an important effect on improving the statistics of the model and that it increases the potential of the power of prediction of the presented models.

Managerial Auditing Journal

Purpose The purpose of this study is to investigate the factors affecting the silence of internal... more Purpose The purpose of this study is to investigate the factors affecting the silence of internal auditors. To this end, the impacts of the perceived climate of silence, professional commitment, independence commitment, role conflict and role ambiguity on internal auditor silence have been investigated. Furthermore, the effects of role conflict and role ambiguity through independence commitment on internal auditor silence were investigated. Design/methodology/approach The statistical population of the study consisted of Iranian internal auditors in 2021. The study used a self-administered survey of 217 internal auditors. In this research, a hierarchical component model in the partial least squares structural equation modeling analysis was used to examine the hypotheses. Findings The results of testing the hypotheses indicated that the perceived climate of silence and role ambiguity have positive effects, and professional commitment and independence commitment have negative effects o...

International Journal of Business Governance and Ethics, 2017

The present research is aimed at identifying the most important variables affecting whistle-blowi... more The present research is aimed at identifying the most important variables affecting whistle-blowing and prioritise them in the intention of internal reporting of frauds in the financial statements by accountants. For this purpose, the effect of organisational justice, attitude toward whistle-blowing, personal cost of reporting, proactive personality traits, religiosity and moral intensity are studied. This research is based on a survey research and the statistical population of the study consists of the accountants of the 400 companies listed on the Tehran Stock Exchange in 2015. The hypotheses were tested using OLS regression and the results indicate that among preceding factors, only organisational justice, attitude toward whistle-blowing, religiosity and moral intensity have positive and significant effects on the intention of reporting fraud. The results of prioritising effective factors of whistle-blowing intentions show that organisational justice, religiosity and then gender have the most impact on the intention to whistle-blow in financial statements.

SSRN Electronic Journal, 2012

Nowadays data mining, which is used in various accounting and financial applications, has receive... more Nowadays data mining, which is used in various accounting and financial applications, has received a great deal of attention. One of these applications is predicting and identifying the audit opinion type. The objective of research is to help auditors identify audit opinions by using a support vector machine from data mining methods. The system receives the data from financial reports and identifies the type of audit opinions. This approach combines support vector machine with a decision tree that can understand and interpret the obtained results. In this paper, a novel approach for rule extraction from support vector machine and decision tree is presented and its application is shown in the prediction of audit opinions. The research result is 30 rules that predict the audit opinions.

Journal of Applied Research in Higher Education

PurposeThe purpose of this study is to provide a comprehensive conceptual internal whistleblowing... more PurposeThe purpose of this study is to provide a comprehensive conceptual internal whistleblowing model for accounting students and then test it empirically. To this end, by considering the mediating role of professional commitment (PC) and the moderating effect of the perceived moral intensity (PMI), the anticipatory socialization's impact on whistleblowing intentions has been investigated.Design/methodology/approachAn ex-post quantitative research design has been adopted for this survey study. The statistical population of the study consisted of Iranian undergraduate accounting students close to graduation in 2020. The study utilized a self-administered survey of 211 accounting students from 8 public universities; besides, to examine the proposed hypotheses, it utilized the partial least squares structural equation modeling analysis.FindingsThe results of testing the hypotheses indicate that the constructs of anticipatory socialization (AS), PC and PMI have positive effects on...

Journal of International Accounting, Auditing and Taxation, 2009

As the largest and fastest growing emerging market, China is becoming more and more important to ... more As the largest and fastest growing emerging market, China is becoming more and more important to investors throughout the world. The purpose of this paper is to investigate the determinants of firms' auditor choice in China in respect of their corporate governance mechanism. Normally firms have to take a trade-off in their auditor choice decisions, i.e., to hire high-quality auditors to signal effective audit monitoring and good corporate governance to lower their capital raising costs, or to select low-quality auditors with less effective audit monitoring in order to reap private benefits derived from weak corporate governance and less-transparent disclosure (the opaqueness gains). We develop a logit regression model to test the impact of firms' internal corporate governance mechanism on auditor choice decisions made by IPO firms getting listed during a bear market period of 2001-2004 in China. Three variables are used to proxy for firms' internal corporate governance mechanism, i.e., the ownership concentration, the size of the supervisory board (SB), and the duality of CEO and chairman of board of directors (BoDs). We classify all auditors in China into large auditors (Top 10) and others (non-Top 10), assuming the large auditors can provide higher quality audit services. The empirical results show that firms with larger controlling shareholders, with smaller size of SB, or in which CEO and BoDs chairman are the same person, are less likely to hire a Top 10 (high-quality) auditor. This suggests that when benefits from lowering capital raising costs are trivial, firms with weaker internal corporate governance mechanism are inclined to choose a low-quality auditor so as to capture and sustain their opaqueness gains. On the other hand, with improvement of corporate governance, firms should be more likely to appoint high-quality auditors.

This license only allowing others to download your works and share them with others as long as th... more This license only allowing others to download your works and share them with others as long as they credit you, but they can't change them in any way or use them commercial.

This study investigated the effects of income smoothing and earnings quality on evaluating the pe... more This study investigated the effects of income smoothing and earnings quality on evaluating the performance of companies listed on the Tehran Stock Exchange. To do this research, we studied 96 companies among those listed within the years from 1999 to 2003. The data related to the performance mean of companies during the five-year period were aggregately and yearly studied, collected, and tested. The results of the study indicated that their performance is not influenced by income smoothing or earnings quality. In other words, no significant difference was found between the performance mean of smoother and no smoother companies and between those having high earnings quality and those having low earnings quality.

Meditari Accountancy Research

Purpose The purpose of this study is to investigate the factors affecting the whistleblowing inte... more Purpose The purpose of this study is to investigate the factors affecting the whistleblowing intentions (WBI) by Iranian accountants by integrating the fraud pentagon and the extended theory of planned behavior. Design/methodology/approach The population was made up of accountants from all of the 400 companies listed in the Tehran Stock Exchange and the authors used a quantitative survey-based method. Out of a total of 300 questionnaires administered, 171 valid responses were used for analysis. This research used the partial least squares structural equation modeling analysis using SmartPLS 3.3.3 to examine the proposed hypotheses and to analyze the research model. Findings The results indicated that the extended theory of planned behavior components (perceived behavioral control, perceived subjective norms (PSN), perceived moral obligation and attitudes toward whistleblowing) have positive effects on accountants’ internal WBI. The results of investigating the moderating effect of p...

The use of fundamental analysis can be regarded as one of the effective tools to predict changes ... more The use of fundamental analysis can be regarded as one of the effective tools to predict changes in stock prices. The residual income model is considered among the effective models for fundamental analysis. The purpose of this study is to predict stock prices by such a model. Therefore a sample of 87 companies listed on the Tehran Stock Exchange was selected, and the results of this study indicate the potential of this model. They showed a significant relationship between the current stock price and calculated price by use of a residual income model and the book value of stock. Furthermore, it can be concluded that in predicting stock prices, the ratio of the price calculated by the residual income model to the current stock price is more appropriate, in comparison to the ratio of the book value to the current price of stock.

African Journal of Business Management, 2012

IAES International Journal of Artificial Intelligence (IJ-AI), 2013

ABSTRACT Nowadays, expert systems being used in various fields have received a great deal of atte... more ABSTRACT Nowadays, expert systems being used in various fields have received a great deal of attention. Auditing is one such field, along with determining the audit opinion type. An expert system consists of a knowledge database and an inference engine. The objective of this research is to make an expert system that will be of help to auditors in predicting and determining the different types of audit reports. The expert system receives data or knowledge from financial reports and determines the types of audit opinions by using an artificial neural network and a decision tree as an inference engine. An expert system should be able to explain the solution, but presenting the reason for the results obtained with a neural network is difficult. This study attempts to provide a method that will present simple and understandable reasons for the results obtained with neural networks.