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:: View This Issue in Alternative Language Export Journal XML Articles RSS Volume 5, Issue 9 (8-2020) ::
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XML The Impact of Auditors' Cognitive Styles on Fraud Risk Assessment (A Test of Gregorc's Energy Theory) P. 33-1
Persian Abstract Reza Nematikoshteli , Mohsen Hamidian , Seyedeh Mahboobeh Jafari , Maryam Sarraf
Abstract (8378 Views)   |   Full-Text (PDF) (974 Downloads)  
XML Individual moods and Auditor’s Professional Skepticism P. 35-53
Persian Abstract Korosh Amani Korosh , Hashem Nikoumaram , Bahman Banimahd Bahman
Abstract (6755 Views)   |   Full-Text (PDF) (950 Downloads)  
XML Developing a qualitative model of auditors 'professional skepticism: A perspective of auditing partners and managers of Iranian Association of Certified Public Accountants P. 55-79
Persian Abstract Alireza Hasanmaleki , Mohammadreza Abdoli , Ahmad Abdollahi , Abrahim Abbasi
Abstract (7642 Views)   |   Full-Text (PDF) (895 Downloads)  
XML Investigating the Impact of Conformity and Obedience Pressures on Financial Managers' Unethical Decision Making with Emphasis on the Moderating Role of Individual Characteristics. P. 81-115
Persian Abstract Abbas Rezalouei , Gholamhossein Mahdavi
Abstract (3485 Views)   |   Full-Text (PDF) (866 Downloads)  
XML Irrelevant Information, Minor Error, Dirty Documents, Skeptical Action, Trait Professional Skepticism. P. 117-151
Persian Abstract Nasrin Yousefzadeh , Omid Pourheidari , Ahmad Khodamipour
Abstract (3433 Views)   |   Full-Text (PDF) (531 Downloads)  
XML The Impact of the Economic Crisis on the Relationship between the CEO Power on Firm Value and the Financial Performance; The Role of Company’s Behavioral Characteristics P. 153-188
Persian Abstract Shekoufeh Nekoueizadeh MS , Mohsen Dastgir Professor , Saeid Aliahmadi Dr
Abstract (9018 Views)   |   Full-Text (PDF) (767 Downloads)  
XML The Impact of Management Incentives on Earnings Management and Audit Committee Communication with the Auditor on the Quality of Auditor's Judgment P. 189-224
Persian Abstract Mohammad Reza Nik Bakht , Amir Hossein Hossein Pour
Abstract (3845 Views)   |   Full-Text (PDF) (677 Downloads)  
XML Designing a model and prioritizing competencies of internal audit managers: a mixed-methods approach P. 225-267
Persian Abstract Amin Rostami , Mohammad hosein Vadei , Mohammad ali Bagherpur velashani PhD
Abstract (7088 Views)   |   Full-Text (PDF) (937 Downloads)  
XML The Effect of Planned Behavior Theory, Ethical Commitment, and Perceived Risk on Corporate Sustainability Accounting and Reporting P. 269-299
Persian Abstract Hasan Abdollahzadeh , Vahid Amin
Abstract (5998 Views)   |   Full-Text (PDF) (1055 Downloads)  
XML Applying a Meta-Synthesis Qualitative Approach to Identify and Investigate Factors Affecting Financial Reporting Bias P. 301-334
Persian Abstract Faezeh Pasandideh Fard , Kazem Vadizadeh , Sahar Sepasi
Abstract (7064 Views)   |   Full-Text (PDF) (1558 Downloads)  
XML Investigating the Effect of Audit Committee Characteristics on Sustainability Reporting Level P. 335-369
Persian Abstract Mostafa Abdi , Saeid Homayoun , Mahdi Kazemi Oloum
Abstract (4757 Views)   |   Full-Text (PDF) (1486 Downloads)  
XML The Role of Mental Accounting in Self-employed Business Owners' Tax Behavior (Case Study: Self-employed Taxpayers of Fars Province) P. 371-394
Persian Abstract Fahime Ebrahimi , Zahra Najafi
Abstract (5395 Views)   |   Full-Text (PDF) (775 Downloads)  
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دوفصلنامه علمی حسابداری ارزشی و رفتاری journal of Value & Behavioral  Accounting
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