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Showing 2 results for jahanshad
Zahra Mohammadrezaei, Azita Jahanshad, Farzaneh Heidarpoor,
year 13, Issue 52 (12-2021)
Abstract
The audit committee is one of the main elements of the management system of the companies, which provides the reasons for the strengthening and health of the financial reporting. The effective audit committee, as a determining factor in the financial reporting process, increases the credibility of the audited financial statements. and to some extent prohibits the management from daring actions. For this purpose, in this research, a model for the effectiveness of audit committees has been presented. First, using the grounded theory method and interviews with experts, the factors affecting the effectiveness of audit committees were identified, and after obtaining the research model and finally confirming the model, a questionnaire was prepared according to the identified factors. The questionnaire was completed by the members of the audit committees of the companies and the partners of the audit institutions that are members of the Certified Public Accountants Society of Iran located in Tehran, and then using the method of structural equations, the effect of these factors on the three main tasks of the audit committee, i.e. the quality of financial reporting, the quality of disclosure and The timeliness of information. The findings of the research indicate that there is a positive and significant relationship between the factors influencing the audit committee and the quality of financial reporting, the quality of disclosure and the timeliness of information.
ٍesmail Jamali, Azita Jahanshad,
year 14, Issue 55 (1-2023)
Abstract
This study investigated the activity-based active learning method (ABAL) and the lecture-based method (traditional) from the perspective of the effect on the satisfaction of accounting students in the tax accounting course. This study was conducted on the students who had taken the tax accounting course in the second semester of the academic year 1401-1400. The study sample was selected based on the available population and includes two groups of tax accounting students totaling 102 people (51 people in the experimental group and 51 people in the control group) from three educational centers, where both groups were taught by one of the researchers. After training with the mentioned two educational methods, at the end of the semester, the academic satisfaction of the students was measured with the sub-scales of the class holding method, the feedback process and its facilitation, and the content of the lesson by means of a questionnaire whose reliability and validity were confirmed. Data were compared through t-test. The results of statistical analysis showed that the level of academic satisfaction of students in the experimental group (ABAL) is higher compared to the control group (traditional). This result indicates that the use of new educational methods can increase the satisfaction of students as customers of educational centers and ultimately guarantee the competitiveness of those centers.
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