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XML The Dual Effects of the Existence of Institutional Cross-ownership and Its Impact on Financial Reporting Quality Against the Pressure Caused by External Transparency
Rafid Kadhim Nasif Alobaidi, Gholamreza Mansourfar, Hamzeh Didar
Abstract -   Full Text (DOCX)
XML The Relationship Between Collaboration Corporate Culture and Audit Fee: Textual Analysis Approach
Ahmadreza Moradi, Dr. Mohammad Hossein Safarzadeh
Abstract -   Full Text (DOCX)
XML Modeling the Role of Cognitive Information Processing Ability on the Quality of Auditor's Professional Judgment With Regard to the Mediating Role of Audit Quality-Reducing Behaviors
Soheila Elyasi, Ali Akbar Farzinfar, Asghar Karami, Saeid Baseri, MohammadReza Mohagheghi
Abstract -   Full Text (DOCX)
XML Key Themes of Ambiguity, Duplicity, and Role Conflict in the Impairment of Internal Audit Independence: A Thematic Analysis
mohammad khanmohammadi, mohammad moradi, abbas Nargesian
Abstract -   Full Text (DOCX)
XML Verbal Interactions in the Tax Assessment Process: A Sociolinguistic Approach to the Communication between Tax Organization Auditors and Certified Tax Consultants
oktay yamrali
Abstract -   Full Text (DOCX)
XML Developing Pattern of Disclosure of Ethical Values in Annual Reports with the method of Phenomenology and Thematic Analysis
Mahtab Kakaee Sabzeh Khani, Akram taftiyan, Forough Heyrani
Abstract -   Full Text (DOCX)
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دوفصلنامه علمی حسابداری ارزشی و رفتاری journal of Value & Behavioral  Accounting
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