... to report evidence of money laundering in an emerging economy, Iran, notwithstanding potential personal and professional risks implicit in such due diligence. It evaluates the relevance of personal characteristics of accountants to the propensity to report, and the implications for policy makers in terms...

...Bita Mashayekhi; Farzaneh Jalali; Zabihollah Rezaee Purpose The purpose of this study is to explore the internal audit actors and stakeholders' perceptions of the IA status in Iranian companies, and those actors and stakeholders' roles in shaping the current situation of IA in Iran. Design...

... and misstatements. In other words, the results alert auditors of managers’ techniques of audit management. Originality/value This study contributes to the literature on audit management and need for cognitive closure of auditors in Iran’s audit environment and introduces these concepts to this environment...

... at: re.ghasemy@gmail.com 13 02 2017 22 08 2017 19 01 2018 24 02 2018 24 02 2018 © Emerald Publishing Limited 2019 Emerald Publishing Limited Licensed re-use rights only Iran Technology Managerial performance Financial organizations Management accounting system...

...İlhan Dalcı; Huseyin Araslı; Mustafa Tümer; Sarvnaz Baradarani Purpose The aim of this study is to explore whether there are statistically significant differences in the influence that various career‐choice factors may have on a decision to choose accounting and non‐accounting majors in Iran...