Number of Articles: 7
The role of internal control in independent audit quality
Volume 2, Issue 5 , March 2025, Pages 1-36
Abstract
This article examines the role and importance of corporate governance, internal controls, and internal auditing in economic entities with a review approach. First, the necessity of ... Read More
Analytical study of the role of asset growth in disclosure, conservatism, and transparency of financial reporting in economic organizations
Volume 2, Issue 5 , March 2025, Pages 37-52
Abstract
This article is a review-analytical study that, by reviewing theoretical and empirical research, comprehensively and multidimensionally examines the relationship between asset growth ... Read More
Understanding the key concepts and branches of artificial intelligence: fundamentals, applications, and perspectives
Volume 2, Issue 5 , March 2025, Pages 53-77
Abstract
This article introduces and examines the main concepts of artificial intelligence and its various branches. First, by reviewing various definitions, the scope and importance of artificial ... Read More
Consolidation and consolidated financial statements
Volume 2, Issue 5 , March 2025, Pages 77-92
Abstract
Large companies, with the aim of expanding the scope of their economic activities and in line with responding to various technical, financial and scientific needs, try to expand and ... Read More
Cost price and its role in management and decision-making of manufacturing companies
Volume 2, Issue 5 , March 2025, Pages 93-103
Abstract
The concept of cost plays a key role in the financial management and decision-making of manufacturing companies. Cost includes all direct and indirect costs associated with the production ... Read More
Ethics and professional conduct in accounting and auditing
Volume 2, Issue 5 , March 2025, Pages 103-117