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Volume 10, Issue 20 And (2025) |
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A Systematic Review of The Greenwashing Literature: Conceptual Framework , Measurement Scale, and Future Research Directions |
P. 1-53 |
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Akram Afsay * , Zahra Akbari  |
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Abstract
(195 Views)
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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 |
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Hojatollah Zangiabadi , Omid Pourheidari * , Ahmad Khodamipour  |
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Abstract
(94 Views)
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The Relationship between Peers’ Weak Performance and Conditional Conservatism: The Moderating Role of Corporate Governance, Information Asymmetry, and Managerial Ability |
P. 119-163 |
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Narges Hamidian * , Hasan Fattahi Nafchi , Leila Farhadian  |
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Abstract
(122 Views)
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The Impact of Earnings Management and Sustiability Performance on Corporate Tax Avoidance: The Moderating Role of Financial Leverage |
P. 165-201 |
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Mahdi Kazemioloum , Mohsen Khotanlou * , Matin Raoufi  |
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Abstract
(79 Views)
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Explaining the Moral Predispositions of Accounting Students: An Analytical Approach to the Effectiveness and Development of Professional Ethics Education |
P. 203-249 |
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Morteza Kazempour * , Mohammadjavad Sheykh , Elyas Tahmasbi  |
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Abstract
(238 Views)
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Explaining the Role of Religious Beliefs, legal Deterrence, and Perceived Justice on Correct Tax Declaration |
P. 251-283 |
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Mehrdad SadrAra * , Hamed Omrani  |
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Abstract
(79 Views)
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The Impact of Corporate Social Responsibility, Behavioral Biases, and Managerial Ability on the Speed of Tax Avoidance Adjustment |
P. 285-343 |
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Vahab Rostami * , Gplriz Motazedi , Hamed Kargar  |
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Abstract
(164 Views)
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Fraud Brainstorming Group Composition in Auditing: The Persuasive Power of a Skeptical Minority |
P. 345-383 |
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Kazem Shamsadini * , Mahboobe Jafari  |
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Abstract
(62 Views)
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A Scientometric Analysis and Scientific Mapping of Forensic Accounting Research in Iran and the World |
P. 385-433 |
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Mohammad Javad Zare Bahnamiri * , Reza Roumiani Kar , Fatemeh Emami  |
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Abstract
(323 Views)
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the Relationship Between Audit Firms’ Structural Characteristics And Key Audit Matters (KAMs) Readability |
P. 435-463 |
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Mohsen Tanani * , Hassan Farajzadeh dehkordi , Saeed Aeini  |
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Abstract
(116 Views)
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The Model of the Impact of Individual and Organizational Characteristics of Independent Auditors on Audit Quality in Iran |
P. 465-513 |
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Ali Pashaei , Faegh Ahmadi * , Hamid Rostami jaz  |
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Abstract
(91 Views)
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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 |
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Iman Zare * , Khadijeh Rabiee , Alireza Babaei  |
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Abstract
(87 Views)
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