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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 (PDF)
XML The Relationship Between Collaboration Corporate Culture and Audit Fee: Textual Analysis Approach
Ahmadreza Moradi, Dr. Mohammad Hossein Safarzadeh *
Abstract -   Full Text (PDF)
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 (PDF)
XML Investigating the Impact of Disclosure of Key Audit Matters on Financial Managers' Financial Gudgment and Reporting
Javad Shekarkhah *
Abstract -   Full Text (PDF)
XML Conscientiousness, Social Capital, and Auditors’ Tendency for Whistleblowing in Audit Firms
samaneh Refahi Bakhsh *
Abstract -   Full Text (PDF)
XML The Impact of Financial Knowledge on Individual Investors’ Willingness to Undertake High-Risk Investments: Mediating Role of Key Elements of the Theory of Planned Behavior and Moderating Role of Risk Tolerance
Mahdi Saghafi *, Sahar Yousefizadeh, Fatemeh Piri
Abstract -   Full Text (PDF)
XML Investigating the Relationship Between Increased Urban Crime and Earnings Management Considering the Moderating Role of Corporate Governance
ameneh bazrafshan *
Abstract -   Full Text (PDF)
XML Investigating the relationship between financial socialization and perceived usefulness of financial technology with financial behavior considering the mediating role of financial literacy
Mosarreza zanganeh *, azam zangane
Abstract -   Full Text (PDF)
XML A Model for Integrating Environmental Impacts into Financial Reporting: A Framework for Disclosure and Sustainable Accounting
Ali Atta Obaid, Ali Ashtab *, Parviz Piri
Abstract -   Full Text (PDF)
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 (PDF)
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 (PDF)
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 (PDF)
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دوفصلنامه علمی حسابداری ارزشی و رفتاری journal of Value & Behavioral Accounting
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