Article Per Year (5 Year)
p-Index From 2021 - 2026
0.408
P-Index
This Author published in this journals
All Journal JURNAL AKUNTANSI DAN AUDITING
Tasaddi Kari, Mohammad Javad
Unknown Affiliation
Economics, Econometrics & Finance

Published : 2 Documents Claim Missing Document
Claim Missing Document
Check
Articles

Found 2 Documents
Search

 1 
A REVIEW OF AUDIT DEVELOPMENTS IN IRAN Tasaddi Kari, Mohammad Javad; Azadi Hir, Keyhan; Rezazadeh, Javad; Kheradyar, Sina
JURNAL AKUNTANSI DAN AUDITING Volume 20, Nomor 2, Tahun 2023
Publisher : Department of Accounting, Faculty of Economics & Business, Universitas Diponegoro

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.14710/jaa.20.2.157-167

Abstract

Considering the role and importance of the auditing profession, the present research has reviewed the developments of auditing and finding the root causes of its lack of development in Iran. After studying the relevant research literature and identifying the factors affecting the development of audit services at the international level, the root cause of this backwardness was investigated. The results show that the role of Limperg's Dynamic Theory, Legal Requirements of Mautz and Sharaf, and Adam Smith's Theory of Division of Labor are effective on this issue. Also, the development of international trade, the formation of online work teams, sanctions, advertising; Creating a demand for auditing services, establishing standards and regulatory laws, requiring the development of various skills, forming institutions that establish, implement and oversee various services; Benefiting from expert forces in various sciences, development of human knowledge, etc., can lead to the development of the assurance services market.
CENTRALIZED LIFE ACCOUNTING Tasaddi Kari, Mohammad Javad
JURNAL AKUNTANSI DAN AUDITING Volume 20, Nomor 2, Tahun 2023
Publisher : Department of Accounting, Faculty of Economics & Business, Universitas Diponegoro

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.14710/jaa.20.2.168-177

Abstract

According to Limperg's dynamic theory, accounting and auditing are rooted in the environment. Due to the continuous change of the environment and its effect on the needs of the audience, accounting is also bound to change and improve in order to maintain legitimacy and meet the needs of its audience. Therefore, accounting is continuously developing. According to the mentioned explanations and the development of urbanization and consequently the appearance of apartments, towers and complexes, the need to design and establish a codified and coherent accounting system for this type of activities is felt. to be Therefore, in this article, we intend to provide a codified framework for accounting apartments, towers and complexes (concentrated life).The use of centralized life accounting (CLA) controls resources and provides a framework for performance evaluation in addition to fulfilling the responsibility of accountability. Also, the development of the accounting field due to the connection between science and its practice will lead to the development of other accounting fields as well.
Co-Authors Azadi Hir, Keyhan Javad Rezazadeh Kheradyar, Sina