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World Affairs Online
Accomplishments and objectives
In: Young cities research paper series 01
Masʾala-i payāmbarī: dar barḫurd ba ǧanbahā-i muḫtalif-i zindigi-i insānī
In: Baḥṯhā-i Idiʾulužīkī 4
Internal Audit Quality in Iran: Barriers& challenges
In the past decade, In order to develop corporate governance in Iran, regulatory authorities such as the Central Bank of the Islamic Republic of Iran (CBI) and the Securities & Exchange Organization (SEO) have considered the modern internal auditing through issuing guidelines and requirements in this regards. Due to the gradual expansion of the modern internal auditing in Iran, the many challenges surrounding this value-adding profession have been born that limits its effective implementation. On the other hand, many aspects of the internal auditing in Iran, including the internal audit quality (IAQ) and it' S obstacles and barriers, have not been clarified yet. Also, limited areas of the Internal Audit Challenges (IAC) and barriers have been considered in previous research. In order to explain and describe the various aspects of IAC and it' s Improvement Strategies, by using the qualitative approach and grounded theory, internal audit multi-stakeholders (user, executive, regulators and standard setter) were studied for the first time in Iran. In this regard, 33 people were interviewed. In addition, 30 papers and seminars which published in Iranian professional magazines that reflect the viewpoints of the above-mentioned stakeholders were also used and analyzed. The data were analyzed by using the open coding, axial coding & selective coding approach that are specific to the grounded theory and major categories, categories, and subcategories (concepts) were extracted. Using a system model approach that includes inputs, process, outputs, outcomes and contextual factors, the IAC model as an emerged theory was designed. The model incorporates multidimensional of IAC. The findings suggest that there are many challenges in implementing and achieving the IAQ in many aspects for Iranian organization. Due to these, the multidimensional strategies have been introduced at engagement level, internal audit function level, firm level and national level.
BASE
Internal Audit Quality in Iran: Barriers& challenges
In the past decade, In order to develop corporate governance in Iran, regulatory authorities such as the Central Bank of the Islamic Republic of Iran (CBI) and the Securities & Exchange Organization (SEO) have considered the modern internal auditing through issuing guidelines and requirements in this regards. Due to the gradual expansion of the modern internal auditing in Iran, the many challenges surrounding this value-adding profession have been born that limits its effective implementation. On the other hand, many aspects of the internal auditing in Iran, including the internal audit quality (IAQ) and it' S obstacles and barriers, have not been clarified yet. Also, limited areas of the Internal Audit Challenges (IAC) and barriers have been considered in previous research. In order to explain and describe the various aspects of IAC and it' s Improvement Strategies, by using the qualitative approach and grounded theory, internal audit multi-stakeholders (user, executive, regulators and standard setter) were studied for the first time in Iran. In this regard, 33 people were interviewed. In addition, 30 papers and seminars which published in Iranian professional magazines that reflect the viewpoints of the above-mentioned stakeholders were also used and analyzed. The data were analyzed by using the open coding, axial coding & selective coding approach that are specific to the grounded theory and major categories, categories, and subcategories (concepts) were extracted. Using a system model approach that includes inputs, process, outputs, outcomes and contextual factors, the IAC model as an emerged theory was designed. The model incorporates multidimensional of IAC. The findings suggest that there are many challenges in implementing and achieving the IAQ in many aspects for Iranian organization. Due to these, the multidimensional strategies have been introduced at engagement level, internal audit function level, firm level and national level.
BASE
The Non-Contractual Indebtedness due to the Transmission of Coronavirus in Couples' Relationships
In: Journal of family research, Band 17, Heft 3, S. 423-438
ISSN: 2476-7484
Family- Work Conflicts and Defensive Mechanisms in Infertile and Fertile Working Women
In: Journal of family research, Band 17, Heft 3, S. 455-466
ISSN: 2476-7484
Existential Phenomena in Men's Marital Infidelity
In: Journal of family research, Band 17, Heft 3, S. 483-513
ISSN: 2476-7484
The Differentiation of Couples from the Original Family and Its Role in Predicting the Communication Patterns and Marital Satisfaction in Different Ethnic Groups in Iran
In: Journal of family research, Band 17, Heft 3, S. 353-368
ISSN: 2476-7484
The Role of Secure Marriage, Cognitive Flexibility, Hexaco Personality Dimensions on Predicting Covid-19 Self-Care Behavior in Married Women
In: Journal of family research, Band 17, Heft 3, S. 369-384
ISSN: 2476-7484
Major Conflicts of Adolescents With Parents During the COVID-19 Pandemic in Iran
In: Journal of family research, Band 17, Heft 3, S. 385-406
ISSN: 2476-7484
Identifying Marital Enrichment Skills based on Culture
In: Journal of family research, Band 17, Heft 3, S. 328-351
ISSN: 2476-7484
Investigate the Role of Demographic Characteristics, Adult Attachment Styles, and Affective Temperament in Predicting Psychological Distress During the Coronavirus Period
In: Journal of family research, Band 17, Heft 3, S. 407-422
ISSN: 2476-7484