Value and Behavioral Accounting

Value and Behavioral Accounting

Journal  of Value and Behavioral Accounting

 Print ISSN: 2476-7166
Online ISSN:2538-4228

دسترسی آزاد

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The journal of "Iranian journal of Value & Behavioral Accounting” is a research-scientific journal which publishes research-scientific papers in the field of Value and behavioral Accounting and Auditing with the aim of developing  knowledge in the following issues:
  • Environmental Accounting, auditing and reporting, social responsibility, accountability (financial and operational) and sustainability
  • Behavioral Accounting (including professional judgment, cultural and psychological issues)
  • Ethical issues in accounting and auditing (including ethics, ethics education, forensic accounting, fraud and corruption, etc.)
  • Islamic Accounting and auditing

 The submitted papers will be published after special review as well as the approval of the editorial board. The proprietors of this journal are the Faculty of financial sciences of Kharzmi University and Iranian Management Accounting Association. The honorable professors and researchers are highly appreciated if they visit this site, register, submit and set up their papers based on guidelines. Therefore, visiting in person or calling the journal office are not recommended, so all connections with authors and honorable reviewers are done through the site. 

  • Average review time of articles: 6 Weeks
  • Frequency:semiannually
  • Review type: Reviews and authors cannot see each other's attributes;(Double Blind)
  • COPE: This publication complies with the COPE Code of Ethics;
  • Language: Bilingual: Persian (abstract and sources of English articles)
  •  Plagiarism: Several light software is used to prevent plagiarism ;(hamanandjoo)
  • charge fees for publishing an article (APCs): Free
  • The cost of arbitration: Free
  • Diagram of the Acceptance Process in journal of Value & Behavioral Accounting
  • Copyright: Journal allows the author(s) to hold the copyright without restrictions. 
  • CC BY-NC-ND 
    This license allows others to download the works and share them with others as long as they credit them, but they can’t change them in any way or use them commercially.


 

Current Issue: Volume 10, Issue 20, September 2025 

Keywords Cloud

  • Corporate social responsibility
  • professional skepticism
  • professional ethics
  • Auditing
  • Auditors
  • Fraud
  • Theory of Planned Behavior
  • Accounting
  • Forensic accounting
  • machiavellianism
  • Audit Quality
  • Social responsibility
  • Grounded theory
  • Thematic analysis
  • Corporate Governance
  • Audit
  • Auditor
  • Whistleblowing
  • Locus of control
  • Information Asymmetry
  • Sustainability Reporting
  • Environmental Reporting
  • Professional judgment
  • professional commitment
  • Earnings management
  • Fraud Risk Assessment
  • Content analysis
  • Signaling Theory
  • behavioral accounting
  • Financial reporting
  • Meta-synthesis
  • professional identity
  • Iran
  • Tax Avoidance
  • Islamic accounting
  • Scenario Planning
  • Stock Price Crash Risk
  • Future Study
  • Asymmetric cost behavior
  • sustainable development
  • Social Trust
  • job performance
  • Whistle Blowing
  • role ambiguity
  • Greenwashing
  • managers\' overconfidence
  • Subjective norms
  • Ethical accounting decision making
  • Iranian Association of Certified Public Accountants
  • Phenomenology
  • Organizational Citizenship Behavior
  • professional performance
  • Financial Performance
  • Reporting
  • Auditing profession
  • Audit Committee
  • self-efficacy
  • stress
  • Corporate Social Responsibility (CSR)
  • Accountability
  • Firm performance
  • Social identity theory
  • Ethics
  • Corporate sustainability
  • tax evasion
  • Fraud Triangle
  • Social capital
  • Systematic Risk
  • Readability of financial reporting
  • Cognitive dissonance
  • Cost stickiness
  • Cost of equity
  • Financial Reporting Quality
  • Financial Managers
  • Managerial Ability
  • Corporate Culture
  • Personal Moral Philosophy
  • Ethical leadership
  • Social Dominance
  • Internal Audit
  • Accounting Students
  • Motivation
  • Theme Analysis
  • Social status
  • Accruals
  • Islamic Financial Reporting
  • Psychological well-being
  • Firm Value
  • Fraudulent Financial Reporting
  • Auditor Judgment
  • Religious Beliefs
  • Stakeholders
  • Family firms
  • Decision making
  • Audit profession
  • Meta-analysis
  • Emotional Intelligence
  • Organizational Identity
  • Economic Dimension
  • modesty
  • Labor investment efficiency
  • behavioral biases
  • Board Expertise
  • Perceptual Justice
  • Bibliometric
  • Machiavellian ism
  • Managers\' Myopia‌
  • Social Ethics
  • curriculum
  • Social Pressure Anomie
  • Behavioral Features and Auditor
  • Involvement
  • Financial Transparency
  • Audit effort
  • corporate governance.corporate sustainability accounting
  • Investment Intentions
  • Number of Total Restriction Paragraph
  • Behavioral Characteristics of the Company
  • information technology
  • Unethical Reporting
  • Labor Quality
  • Gender diversity of auditors
  • faith theory
  • Fraud Pentagon Model
  • Auditor Dysfunctional Behavior and Audit Quality
  • Selective attention
  • Behavioral Commitment
  • Unsystematic Risk
  • Metacognition
  • Fuzzy Delphi
  • Linear and Nonlinear Brain Functions
  • social networks analysis
  • Perception of Fairness and Whistle-blowing
  • anomaly detection
  • Form of Financial Iinformation Presentation
  • Sustainability
  • Individual Risk-taking
  • Professional Skeptics Auditors
  • key audit matters
  • Socio-Emotional Wealth Perspective
  • Youth Religious Behavior
  • Trait Professional skepticism
  • Agency theory
  • Working Capital Adjustment Rate
  • Individual Mechanisms
  • Supreme Audit Court
  • financial leverage
  • selective information disclosure
  • International Study
  • symbolic behavior
  • Mixed Methods (Quantitative and Qualitative Methods)
  • Individual Morality
  • continuous learning
  • thinking style
  • Ethics Real Earnings Management
  • Topics in Environmental Biology
  • Metasynthesis
  • Social Factors
  • citizenship behavior
  • Sociolinguistics
  • Ownership of Board Members
  • Stock price informativeness
  • Auditor Gender
  • Philosophic - Mindedness
  • Earning Management
  • formal sanctions
  • Audit Fee Dependence
  • formal surveillance
  • Managers\' Cash Bonus
  • Performance Capability
  • board members
  • Professional Socialization
  • Reading Patterns
  • Non-Paternal Behavior
  • Auditors Working in Auditing Organization
  • Return on Assets
  • external source of control
  • external transparency
  • Rules-Based Accounting
  • Moral Outrage
  • Propensity to Cheat
  • Professional Skepticism (PS)
  • Income Tax
  • technology acceptance
  • Ethical Decision-making of Accountants
  • Perceived Moral Intensity
  • Neo Big Five Traits
  • Government Ownership
  • Perceived Partner Support
  • Environmental and Social and Corporate Governance Reporting (ESG)
  • Analytic Hierarchy Process (AHP)
  • Importance-Performance Analysis
  • Bystander Effect
  • Scandal
  • Conditional Conservatism
  • Performance of Iranian Audit firms
  • Ethical Predispositions
  • Firm’s Perceived Support
  • Creative Corporate Culture
  • Saw Method