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The Dual Effects of the Existence of Institutional Cross-ownership and Its Impact on Financial Reporting Quality Against the Pressure Caused by External Transparency |
P. 1-37 |
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Rafid Kadhim Nasif Alobaidi    , Gholamreza Mansourfar * , Hamzeh Didar |
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Abstract
(2522 Views) |
Full-Text (PDF)
(116 Downloads)
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The Relationship Between Collaboration Corporate Culture and Audit Fee: Textual Analysis Approach |
P. 39-87 |
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Ahmadreza Moradi , Mohammad Hossein Safarzadeh Dr. * |
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Abstract
(1263 Views) |
Full-Text (PDF)
(102 Downloads)
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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 |
P. 89-129 |
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Soheila Elyasi , Ali Akbar Farzinfar * , Asghar Karami , Saeid Baseri , MohammadReza Mohagheghi |
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Abstract
(1005 Views) |
Full-Text (PDF)
(67 Downloads)
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Investigating the Impact of Disclosure of Key Audit Matters on Financial Managers' Financial Gudgment and Reporting |
P. 131-171 |
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Javad Shekarkhah * |
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Abstract
(543 Views) |
Full-Text (PDF)
(120 Downloads)
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Conscientiousness, Social Capital, and Auditors’ Tendency for Whistleblowing in Audit Firms |
P. 173-203 |
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Samaneh Refahi Bakhsh * |
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Abstract
(351 Views) |
Full-Text (PDF)
(142 Downloads)
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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 |
P. 205-245 |
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Mahdi Saghafi * , Sahar Yousefizadeh , Fatemeh Piri |
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Abstract
(400 Views) |
Full-Text (PDF)
(63 Downloads)
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Investigating the Relationship Between Increased Urban Crime and Earnings Management Considering the Moderating Role of Corporate Governance |
P. 247-279 |
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Ameneh Bazrafshan * |
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Abstract
(349 Views) |
Full-Text (PDF)
(53 Downloads)
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Investigating the relationship between financial socialization and perceived usefulness of financial technology with financial behavior considering the mediating role of financial literacy |
P. 281-323 |
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Mosarreza Zanganeh * , Azam Zangane |
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Abstract
(330 Views) |
Full-Text (PDF)
(72 Downloads)
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A Model for Integrating Environmental Impacts into Financial Reporting: A Framework for Disclosure and Sustainable Accounting |
P. 325-377 |
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Ali Atta Obaid , Ali Ashtab * , Parviz Piri |
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Abstract
(435 Views) |
Full-Text (PDF)
(204 Downloads)
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Key Themes of Ambiguity, Duplicity, and Role Conflict in the Impairment of Internal Audit Independence: A Thematic Analysis |
P. 379-417 |
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Mohammad Khanmohammadi , Mohammad Moradi * , Abbas Nargesian |
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Abstract
(860 Views) |
Full-Text (PDF)
(64 Downloads)
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Verbal Interactions in the Tax Assessment Process: A Sociolinguistic Approach to the Communication between Tax Organization Auditors and Certified Tax Consultants |
P. 419-441 |
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Oktay Yamrali * |
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Abstract
(2623 Views) |
Full-Text (PDF)
(142 Downloads)
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Developing Pattern of Disclosure of Ethical Values in Annual Reports with the method of Phenomenology and Thematic Analysis |
P. 443-469 |
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Mahtab Kakaee Sabzeh Khani , Akram Taftiyan * , Forough Heyrani |
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Abstract
(1006 Views) |
Full-Text (PDF)
(114 Downloads)
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