... of independent and financial expert female directors, which has been significantly disregarded in the previous studies. Corporate governance Audit committee gender diversity Financial reporting Restatement Iran Soltana et al. (2015) argue that gender differences on the audit committee...

... by the name of W. Morgan Shuster is a must read for those who are struggling with the questions of accounting, ethics, politics, and self‐interest. Shuster was a lawyer with expertise in governmental accounting and taxation who was commissioned and sent to Iran (known then as Persia) in 1911 to create...