The especial importance of capital market in countries is undeniable in economic development via effective capital conduct and optimum resources assignment. Investment in capital market requires decision making in new stock ...

Many users misunderstand the nature of the attest function, especially in the context of an unqualified opinion. Some users believe that an unqualified opinion means that the entity has foolproof financial reporting. Some ...

Audit expectation gap is not a new phenomenon in auditing literature. It somewhat gives a bad

reputation to external auditors. This paper addresses the nature and different dimensions of audit

expectation gap ...

The present study aims to investigate the relationship between working capital changes and fixed assets with asset return of 120 manufacturing listed companies in Tehran Stock Exchange during 2006–2010. Pearson correlation ...

The present research has investigated the relationship between working capital changes and fixed assets

with asset return of listed companies on Tehran Stock Exchange. In this research, in addition to working ...