Value and Behavioral Accounting

Most Visited Articles

A Scientometric Analysis and Scientific Mapping of Forensic Accounting Research in Iran and the World

Planning and Validation of Multi-dimensional Model of Professional Ethics of the Supreme Audit Court

Impact of Creative Corporate Culture on Corporate Sustainability Performance

Investigating the Role of Self-consciousness Excitement (pride and shame) In Ethical decision-making in Accounting

Development and evaluation of model of implementation barriers, disclosure and standardization of corporate sustainability in Iran

A Model for Integrating Environmental Impacts into Financial Reporting: A Framework for Disclosure and Sustainable Accounting

Identifying The Dimensions And Indicators Affecting Managers' Fraud In Financial Reporting Based On The Hexagon Theory Of Fraud: A Meta-Synthesis

Current Issue: Volume 11, Issue 21, September 2026

Scenario Planning Of The Professional Identity Of Accountants In The Era Of Digitalization

Mohammad Salari Abarghoei, Nasim Shahmoradi, Akram Taftiyan

Impact of Creative Corporate Culture on Corporate Sustainability Performance

AmirHossein Rahmati, MohammadAli Sari, Abdullah Hosseinzadeh

Identifying and classifying factors affecting Ponzi companies and the impact of Ponzi companies on investor behavior

mahdi salehi, mohammad ali bagherpor valashani, saeid homayoun, seed mohsen salehi vaziri

Identifying The Dimensions And Indicators Affecting Managers' Fraud In Financial Reporting Based On The Hexagon Theory Of Fraud: A Meta-Synthesis

Pages 1-43

ziba abdollahi, parviz piri, hamzeh didar, ali rahmani

Issue 21

Publisher

The proprietors of this journal are the Faculty of financial sciences of Kharzmi University and Iranian Management Accounting Association.

Editor-in-Chief

Dr. Mohammad Javad Sheikh

Director-in-Charge

Dr. Hamed Omrani

Scientific Adviser

Dr. Fereydoun Rahnamay-Rudposhti

Editorial Board

Dr. Zahra Dianati-Deilami

Dr. Jafar Babajani

Dr. Farzaneh Heydarpour

Dr. Mohammad Javad Sheikh

Dr. Rezvan Hejazi

Dr. Ali Rahmani

Dr. Mohammadreza Nikbakht

Frequency

Semiannual

Keywords Cloud

Corporate social responsibility
professional skepticism
professional ethics
Auditors
Auditing
Accounting
Theory of Planned Behavior
Fraud
Forensic accounting
Audit Quality
Corporate Governance
machiavellianism
Social responsibility
Grounded theory
Thematic analysis
Environmental Reporting
Audit
Information Asymmetry
Locus of control
professional commitment
Auditor
Professional judgment
Whistleblowing
Sustainability Reporting
Earnings management
Signaling Theory
Fraud Risk Assessment
Stock Price Crash Risk
Content analysis
Tax Avoidance
Financial reporting
behavioral accounting
Scenario Planning
Iran
professional identity
sustainable development
professional performance
Audit Committee
Family firms
Psychological well-being
Corporate sustainability
Subjective norms
role ambiguity
Accountability
Ethical accounting decision making
Social capital
Accruals
Systematic Risk
Ethical leadership
Financial Performance
Auditing profession
Financial Reporting Quality
Social status
Cognitive dissonance
self-efficacy
Meta-synthesis
Firm performance
Readability of financial reporting
Religious Beliefs
Corporate Social Responsibility (CSR)
Accounting Students
stress
Reporting
Firm Value
Personal Moral Philosophy
Audit profession
Whistle Blowing
Greenwashing
Financial Managers
Iranian Association of Certified Public Accountants
Ethics
Social identity theory
Organizational Identity
Organizational Citizenship Behavior
Future Study
managers\' overconfidence
Meta-analysis
Stakeholders
Social Trust
Asymmetric cost behavior
Managerial Ability
Theme Analysis
Emotional Intelligence
job performance
Fraud Triangle
Cost stickiness
Cost of equity
Social Dominance
Islamic accounting
tax evasion
Corporate Culture
Auditor Judgment
Motivation
Fraudulent Financial Reporting
Social Ethics
Unethical Behaviors
Financial Transparency
Linear and Nonlinear Brain Functions
Individual Risk-taking
continuous learning
Neutrality
Working Capital Adjustment Rate
Job Satisfaction
Cognitive Load
Individual Morality
Ownership of Board Members
Subjective Well-being
Discretionary Accruals
Ponzi companies
Managers\' Myopia‌
Machiavellian ism
News
Board Expertise
Keller
Guilt
Consequences Of Professional Pkepticism
behavioral biases
modesty
Moral Dis-Engagement
Economic Dimension
Resurrection
Emotional Manipulation and profit management
Health and Safety
Professional Skills
Fraudulent Accounting Activity
(Key audit matters)
formal surveillance
Religious Attitude
Dysfunctional Behaviors and Auditing Profession
Companies Public Information
Constructivist learning environment
Social Pressure Anomie
Saw Method
Involvement
Metacognition
responsibility
Managers\' Cash Bonus
Internal Control Weakness
Perception of Fairness and Whistle-blowing
Financial Markts and Economic Conditions
Organizational Accountability
Religiousness
Certified Tax Advisors
Sustainability
Socio-Emotional Wealth Perspective
Professional Skepticism Perspectives
Management accountants\' decision making
Professional Skeptics Auditors
Agency theory
Environment Structures
Assurance
Spoken Interaction
Firm’s Perceived Support
Mixed Methods (Quantitative and Qualitative Methods)
key audit matters
the quality of CSR reporting
Metasynthesis
financial leverage
Ethical Ideology
co-word analysis
Sociolinguistics
Irrelevant information
VAT
Philosophic - Mindedness
Attitudes
Job Satisfaction and Audit Firms
Fraud Diamond Model
thinking style
Mental Biases
Pessimistic Tone of Financial Reporting
Stock price informativeness
Audit Fee Dependence
Assessment of the Current Situation
Auditor Gender
Auditors Working in Auditing Organization
Social Factors
driving force
Ethics Real Earnings Management
symbolic behavior
Neuro economics
selective information disclosure
Professional conduct
Earning Management
Individual Mechanisms
Trait Professional skepticism
Youth Religious Behavior
Conditional Conservatism
Fraud brainstorming
Disclosure Quality
Mental Toughness Accountants
Psychological Characteristics
mental health
Investment Policies
Form of Financial Iinformation Presentation
Personal Factors
Dual-Coding theory
anomaly detection
social networks analysis
formal sanctions
Professional Socialization

Scenario Planning Of The Professional Identity Of Accountants In The Era Of Digitalization

Impact of Creative Corporate Culture on Corporate Sustainability Performance

Identifying and classifying factors affecting Ponzi companies and the impact of Ponzi companies on investor behavior

Identifying The Dimensions And Indicators Affecting Managers' Fraud In Financial Reporting Based On The Hexagon Theory Of Fraud: A Meta-Synthesis

Journal Archive

Volume 11 (2026)

Volume 10 (2025)

Volume 9 (2024)

Volume 8 (2023)

Volume 7 (2022)

Volume 6 (2021)

Volume 5 (2020)

Volume 4 (2019)

Volume 3 (2018)

Volume 2 (2017)

Volume 1 (2016)

Publication Information

Indexing and Abstracting

Keywords Cloud