Foreign Investment in Iran: Multinational Firms’ Compliance with U.S. Sanctions

Adesnik, David; Ghasseminejad, Saeed

doi:10.2139/ssrn.3257581

Cited by 3 publications

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“…Accordingly, such an issue pronounces the importance of creating and sharing auditing and accounting knowledge within domestic institutions such as universities, audit firms and AICPA. In addition, the international sanctions enforced on the Iran economy have significantly limited Iranian companies' interactions with international corporates (Adesnik and Ghassemineja, 2018). Such a limitation, therefore, has a negative impact on the inflow of accounting and auditing information into the body of Iranian companies.…”

Section: Introductionmentioning

confidence: 99%

The impact of audit members' self-esteem and narcissism on organizational knowledge sharing among audit firms

Salehi,

Rouhi

2023

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PurposeThis study examines whether the auditor's self-esteem and narcissism affect sharing their knowledge with their colleagues and, if practical, increase or decrease knowledge sharing.Design/methodology/approachThis study uses a questionnaire to measure the employed variables: self-esteem, narcissism and knowledge-sharing. The study's statistical population includes auditors membered in the Association of Iranian Certified Public Accountants (AICPA), through which the statistical sample is 153 auditors chosen to analyze the collected information. Finally, the survey-based approach is employed to test the association between variables.FindingsThe results showed a positive and significant relationship between the positive dimension of self-esteem and knowledge sharing of auditors. In contrast, the effect of the negative dimension of self-esteem and narcissism on knowledge sharing is negative and significant.Practical implicationsAccording to the importance of particular personality traits in audit staff and their impact on improving the efficiency and performance of auditors, audit firms are recommended to employ audit staff suitable for their organizational objectives by taking some psychological tests during recruitment.Originality/valueThe findings expand knowledge sharing and create a new perspective in related research since this is among the pioneer studies investigating the impact of personality traits of individual auditors, particularly narcissism and self-esteem, on encouraging them to share knowledge.

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Section: Introductionmentioning

confidence: 99%

The impact of audit members' self-esteem and narcissism on organizational knowledge sharing among audit firms

Salehi,

Rouhi

2023

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Franco-Iranian economic relations: a study of the Ebb and flow of multi-level factors

Dolatabadi

2021

Fr Polit

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The Lessons from Sanctions on Iran and Their Impacts on the Development of Civil Aviation Understanding and Iranian Airlines

Ölçen

2024

JAV

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After the Islamic Revolution, Iran lived through many hard times not only because of its economic and financial resources such as oil and petroleum but also because of its historical, social, supremacy and leadership of some other Islamic countries and communities. Essentially, it has tried to defend its position for many years without sacrificing its Idiosyncratic Islamic governance structure within the world context or other Islamic countries, for these reasons, it has witnessed a lot of economic and financial sanctions or bans. Although Iran has a lot of highly qualified academicians and a workforce in the science of aviation, its civil aviation management structure and related activities, such as airline management, are very far from the average of the world depending on these financial and economic sanctions and bans by international orders. This situation is subjected to this research as a gap. This paper will analyse the civil aviation and air carrier industry of Iran under the impacts of these economic and financial bans and sanctions regarding four dimensions: Maintenance, Training and licensing, corporal development, and relationships with manufacturers. Essentially, at the beginning of the new age, in terms of international politics and conflicts in every continent of the world, new sanctions and bans are on the trouble agenda of world civil aviation agencies and institutions because of their highly political structure, and these bans and sanctions carry generally economic and financial identities, although they have international policy claims. There are a lot of possibilities on the desks of the civil aviation authorities for the burdens of these sanctions and bans and their sustainability impacts on civil aviation. Moving from the situation of Iran, the correct courses and necessary economic and financial policies will be suggested in this new world context and understanding.

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Foreign Investment in Iran: Multinational Firms’ Compliance with U.S. Sanctions

Cited by 3 publications

References 1 publication

The impact of audit members' self-esteem and narcissism on organizational knowledge sharing among audit firms

The impact of audit members' self-esteem and narcissism on organizational knowledge sharing among audit firms

Franco-Iranian economic relations: a study of the Ebb and flow of multi-level factors

The Lessons from Sanctions on Iran and Their Impacts on the Development of Civil Aviation Understanding and Iranian Airlines

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