Mahdi Salehi
Biographic Data
| ID | 6733568 |
|---|---|
| NAME | Mahdi Salehi |
| GIVEN NAMES | Mahdi |
| FAMILY NAME | Salehi |
| SIGNATURE | SALEHI M |
| AFFILIATIONS | Ferdowsi University of Mashhad |
| ORCID | 0000-0003-2698-9817 |
| VERIFIED | Yes |
| TOTAL WORKS | 12 |
| TOTAL CITATIONS | 0 |
| WORKS AS AUTHOR | 12 |
| WORKS AS EDITOR | 0 |
| FIRST PUBLICATION YEAR | 2020 |
| LATEST PUBLICATION YEAR | 2026 |
| H-INDEX | 0 |
The reciprocal relationship between board compensation and sustainability reporting
This study aims to evaluate the effect of board compensation levels on sustainability disclosure and, conversely, the influence of sustainability reporting on the amount and structure of executive compensation. Therefore, the role of corporate governance mechanisms was examined in aligning managerial interests with corporate sustainability goals. This study employed a quantitative approach based on secondary data. Financial and non-financial data…
The impact of sustainability reporting on innovation
This study aims to investigate the impact of sustainability reporting on firm innovation, with a particular focus on whether this impact differs between family and non-family firms. Despite the increasing attention to ESG (environmental, social and governance) disclosure in emerging markets, the role of family ownership in shaping the sustainability-innovation nexus remains unknown. This study uses a panel dataset of 139 companies listed on the T…
The relationship between auditors' occupational psychological crises on organizational future indifference and organizational trauma
PURPOSE: The present study was designed to examine the associations of occupational psychological crises on organizational future indifference and organizational trauma among Iranian auditors. It aimed to fill the existing research gap in organizational psychology and audit profession management by providing localized evidence. DESIGN/METHODOLOGY/APPROACH: The data were collected using a researcher-developed questionnaire on occupational psycholo…
A comparative analysis of the impact of Isis and Covid-19 on fraudulent reporting motives and audit quality in Iraq
The Corona epidemic, as a global crisis, and the Islamic State of Iraq and Syria) ISIS (war, as a regional crisis in Iraq, have significantly impacted the atmosphere of companies and the continuation of their activities. The present study examines the role of these crises in creating incentives for fraudulent reporting and reducing or improving audit quality. It also compares the results of these two relationships with each other. In other words,…
The Relationship between Organizational Justice and Auditors’ Professional Skepticism with the Moderating Role of Organizational Commitment and Identity
The Relationship between Prevention and Panic from Covid-19, Ethical Principles, Life Expectancy, Anxiety, Depression and Stress
The present study aims to assess the relationship between prevention and panic from COVID-19, ethical principles, life expectancy, anxiety, depression, and stress in auditors and financial managers of small- and medium-sized Iraqi firms. In other words, this paper seeks to answer the question of whether different types of prevention and panic from COVID-19 can enhance the ethical principles, life expectancy, anxiety, depression, and stress, or no…
A Synergetic R-Shiny Portal for Modeling and Tracking of Covid-19 Data
The purpose of this paper is to introduce a useful online interactive dashboard ( https://mahdisalehi.shinyapps.io/Covid19Dashboard/ ) that visualize and follow confirmed cases of COVID-19 in real-time. The dashboard was made publicly available on 6 April 2020 to illustrate the counts of confirmed cases, deaths, and recoveries of COVID-19 at the level of country or continent. This dashboard is intended as a user-friendly dashboard for researchers…
The Isis Impacts on the Political Connections, Board Interlock, and Quality of Financial Reporting
This research examines the relationship between political connections, board interlock, and the quality of financial reporting of the listed companies on the Iraq Stock Exchange (ISE) with ISIS's mediating role (the Islamic State of Iraq and Syria). This research is about the mediating part of ISIS in the relationship between board interlock, political connections, and financial reporting quality. The study attempts to reveal whether or not polit…
The relationship between political relations with audit quality and auditor industry expertise
The present study assesses the relationship between political relations, audit quality, and auditor industry expertise. In other words, this paper attempts to answer the question of “whether the political relations can enhance the audit quality and auditor industry expertise or not.” For this study, the multivariate regression model is used for hypothesis testing. Using the multivariate regression model, research hypotheses were also tested using…
An empirical study on the materiality calculation at financial statements level
This study aims to find an answer to the question that “whether there is a significant difference between quantitative thresholds of materiality (at the financial statement level) calculated according to the method used in Iran and the method employed by big audit firms.” The calculated quantitative threshold of materiality according to the method used in Iran and the method employed by big audit firms (based on the study of Eilifsen & Messier, A…
The impact of personal characteristics, quality of working life and psychological well-being on job burnout among Iranian external auditors
Purpose Given the negative consequences of job burnout for both individual auditors and audit firms, the present study aims to examine the effect of auditors' personal characteristics, working life quality and psychological well-being on auditors' job burnout. Design/methodology/approach We chose 240 auditors (junior, senior, manager and partner) who work at 53 audit and public accounting firms in Mashhad during 2015–2016 as our sample. The respo…
Management ability, political influence, and financial pressure on deferred claims of Iranian banks
The present study aims to assess the relationship between management ability, political influence, and financial pressure, as well as deferred claims, of the listed banks on the Tehran Stock Exchange. Data of the banks on the Tehran Stock Exchange have been assessed from 2009 to 2017, to assess the effect of management ability, political influence, and financial pressure on bank deferred claims. For evaluating the deferred claims, three indices o…
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The impact of personal characteristics, quality of working life and psychological well-being on job burnout among Iranian external auditors
Purpose Given the negative consequences of job burnout for both individual auditors and audit firms, the present study aims to examine the effect of auditors' personal characteristics, working life quality and psychological well-being on auditors' job burnout. Design/methodology/approach We chose 240 auditors (junior, senior, manager and partner) who work at 53 audit and public accounting firms in Mashhad during 2015–2016 as our sample. The respo…
Management ability, political influence, and financial pressure on deferred claims of Iranian banks
The present study aims to assess the relationship between management ability, political influence, and financial pressure, as well as deferred claims, of the listed banks on the Tehran Stock Exchange. Data of the banks on the Tehran Stock Exchange have been assessed from 2009 to 2017, to assess the effect of management ability, political influence, and financial pressure on bank deferred claims. For evaluating the deferred claims, three indices o…
A Synergetic R-Shiny Portal for Modeling and Tracking of Covid-19 Data
The purpose of this paper is to introduce a useful online interactive dashboard ( https://mahdisalehi.shinyapps.io/Covid19Dashboard/ ) that visualize and follow confirmed cases of COVID-19 in real-time. The dashboard was made publicly available on 6 April 2020 to illustrate the counts of confirmed cases, deaths, and recoveries of COVID-19 at the level of country or continent. This dashboard is intended as a user-friendly dashboard for researchers…
The Isis Impacts on the Political Connections, Board Interlock, and Quality of Financial Reporting
This research examines the relationship between political connections, board interlock, and the quality of financial reporting of the listed companies on the Iraq Stock Exchange (ISE) with ISIS's mediating role (the Islamic State of Iraq and Syria). This research is about the mediating part of ISIS in the relationship between board interlock, political connections, and financial reporting quality. The study attempts to reveal whether or not polit…
The relationship between political relations with audit quality and auditor industry expertise
The present study assesses the relationship between political relations, audit quality, and auditor industry expertise. In other words, this paper attempts to answer the question of “whether the political relations can enhance the audit quality and auditor industry expertise or not.” For this study, the multivariate regression model is used for hypothesis testing. Using the multivariate regression model, research hypotheses were also tested using…
An empirical study on the materiality calculation at financial statements level
This study aims to find an answer to the question that “whether there is a significant difference between quantitative thresholds of materiality (at the financial statement level) calculated according to the method used in Iran and the method employed by big audit firms.” The calculated quantitative threshold of materiality according to the method used in Iran and the method employed by big audit firms (based on the study of Eilifsen & Messier, A…
The Relationship between Organizational Justice and Auditors’ Professional Skepticism with the Moderating Role of Organizational Commitment and Identity
The Relationship between Prevention and Panic from Covid-19, Ethical Principles, Life Expectancy, Anxiety, Depression and Stress
The present study aims to assess the relationship between prevention and panic from COVID-19, ethical principles, life expectancy, anxiety, depression, and stress in auditors and financial managers of small- and medium-sized Iraqi firms. In other words, this paper seeks to answer the question of whether different types of prevention and panic from COVID-19 can enhance the ethical principles, life expectancy, anxiety, depression, and stress, or no…
A comparative analysis of the impact of Isis and Covid-19 on fraudulent reporting motives and audit quality in Iraq
The Corona epidemic, as a global crisis, and the Islamic State of Iraq and Syria) ISIS (war, as a regional crisis in Iraq, have significantly impacted the atmosphere of companies and the continuation of their activities. The present study examines the role of these crises in creating incentives for fraudulent reporting and reducing or improving audit quality. It also compares the results of these two relationships with each other. In other words,…
The reciprocal relationship between board compensation and sustainability reporting
This study aims to evaluate the effect of board compensation levels on sustainability disclosure and, conversely, the influence of sustainability reporting on the amount and structure of executive compensation. Therefore, the role of corporate governance mechanisms was examined in aligning managerial interests with corporate sustainability goals. This study employed a quantitative approach based on secondary data. Financial and non-financial data…
The impact of sustainability reporting on innovation
This study aims to investigate the impact of sustainability reporting on firm innovation, with a particular focus on whether this impact differs between family and non-family firms. Despite the increasing attention to ESG (environmental, social and governance) disclosure in emerging markets, the role of family ownership in shaping the sustainability-innovation nexus remains unknown. This study uses a panel dataset of 139 companies listed on the T…
The relationship between auditors' occupational psychological crises on organizational future indifference and organizational trauma
PURPOSE: The present study was designed to examine the associations of occupational psychological crises on organizational future indifference and organizational trauma among Iranian auditors. It aimed to fill the existing research gap in organizational psychology and audit profession management by providing localized evidence. DESIGN/METHODOLOGY/APPROACH: The data were collected using a researcher-developed questionnaire on occupational psycholo…
Accounting (7 works) · Business (7 works) · Audit (5 works) · Corporate Finance and Governance (5 works) · Economics (5 works) · Stock exchange (5 works) · Finance (4 works) · Political science (4 works) · Auditing, Earnings Management, Governance (3 works) · Job Satisfaction and Organizational Behavior (3 works)