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:: View This Issue in Alternative Language Export Journal XML Articles RSS Volume 10, Issue 20 And (2025) ::
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XML A Systematic Review of The Greenwashing Literature: Conceptual Framework , Measurement Scale, and Future Research Directions P. 1-53
Persian Abstract Akram Afsay * , Zahra Akbari
Abstract (352 Views)   |   Full-Text (PDF) (66 Downloads)  
XML The Effect of Business Ethics on the Moral Reasoning Ability of Accountants and Auditors with the Mediating Role of Moral Courage and Machiavellianism and the Moderating Role of Human Resource Flexibility P. 55-117
Persian Abstract Hojatollah Zangiabadi , Omid Pourheidari * , Ahmad Khodamipour
Abstract (217 Views)   |   Full-Text (PDF) (36 Downloads)  
XML The Relationship between Peers’ Weak Performance and Conditional Conservatism: The Moderating Role of Corporate Governance, Information Asymmetry, and Managerial Ability P. 119-163
Persian Abstract Narges Hamidian * , Hasan Fattahi Nafchi , Leila Farhadian
Abstract (229 Views)   |   Full-Text (PDF) (63 Downloads)  
XML The Impact of Earnings Management and Sustiability Performance on Corporate Tax Avoidance: The Moderating Role of Financial Leverage P. 165-201
Persian Abstract Mahdi Kazemioloum , Mohsen Khotanlou * , Matin Raoufi
Abstract (188 Views)   |   Full-Text (PDF) (47 Downloads)  
XML Explaining the Moral Predispositions of Accounting Students: An Analytical Approach to the Effectiveness and Development of Professional Ethics Education P. 203-249
Persian Abstract Morteza Kazempour * , Mohammadjavad Sheykh , Elyas Tahmasbi
Abstract (392 Views)   |   Full-Text (PDF) (47 Downloads)  
XML Explaining the Role of Religious Beliefs, legal Deterrence, and Perceived Justice on Correct Tax Declaration P. 251-283
Persian Abstract Mehrdad SadrAra * , Hamed Omrani
Abstract (192 Views)   |   Full-Text (PDF) (32 Downloads)  
XML The Impact of Corporate Social Responsibility, Behavioral Biases, and Managerial Ability on the Speed of Tax Avoidance Adjustment P. 285-343
Persian Abstract Vahab Rostami * , Gplriz Motazedi , Hamed Kargar
Abstract (272 Views)   |   Full-Text (PDF) (51 Downloads)  
XML The impact of brainstorming group member composition on fraud risk assessment: The role of the minority group P. 345-383
Persian Abstract Kazem Shamsadini * , Mahboobe Jafari
Abstract (147 Views)   |   Full-Text (PDF) (46 Downloads)  
XML A Scientometric Analysis and Scientific Mapping of Forensic Accounting Research in Iran and the World P. 385-433
Persian Abstract Mohammad Javad Zare Bahnamiri * , Reza Roumiani Kar , Fatemeh Emami
Abstract (426 Views)   |   Full-Text (PDF) (78 Downloads)  
XML the Relationship Between Audit Firms’ Structural Characteristics And Key Audit Matters (KAMs) Readability P. 435-463
Persian Abstract Mohsen Tanani * , Hassan Farajzadeh dehkordi , Saeed Aeini
Abstract (267 Views)   |   Full-Text (PDF) (50 Downloads)  
XML The Model of the Impact of Individual and Organizational Characteristics of Independent Auditors on Audit Quality in Iran P. 465-513
Persian Abstract Ali Pashaei , Faegh Ahmadi * , Hamid Rostami jaz
Abstract (183 Views)   |   Full-Text (PDF) (37 Downloads)  
XML Exploring the gap between theory and practice in accounting in order to serve the interests of stakeholders: with a theoretical approach based on the theory of faith P. 515-553
Persian Abstract Iman Zare * , Khadijeh Rabiee , Alireza Babaei
Abstract (173 Views)   |   Full-Text (PDF) (32 Downloads)  
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دوفصلنامه علمی حسابداری ارزشی و رفتاری journal of Value & Behavioral  Accounting
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