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:: View This Issue in Alternative Language Export Journal XML Articles RSS Volume 5, Issue 9 (8-2020) ::
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XML The Impact of Auditors' Cognitive Styles on Fraud Risk Assessment (A Test of Gregorc's Energy Theory) P. 33-1
Persian Abstract Reza Nematikoshteli, Mohsen Hamidian , Seyedeh Mahboobeh Jafari, Maryam Sarraf
Abstract (5715 Views)   |   Full-Text (PDF) (267 Downloads)  
XML Individual moods and Auditor’s Professional Skepticism P. 35-53
Persian Abstract Korosh Amani Korosh, Hashem Nikoumaram , Bahman Banimahd Bahman
Abstract (4535 Views)   |   Full-Text (PDF) (275 Downloads)  
XML Developing a qualitative model of auditors 'professional skepticism: A perspective of auditing partners and managers of Iranian Association of Certified Public Accountants P. 55-79
Persian Abstract Alireza Hasanmaleki, Mohammadreza Abdoli , Ahmad Abdollahi, Abrahim Abbasi
Abstract (4683 Views)   |   Full-Text (PDF) (226 Downloads)  
XML Investigating the Impact of Conformity and Obedience Pressures on Financial Managers' Unethical Decision Making with Emphasis on the Moderating Role of Individual Characteristics. P. 81-115
Persian Abstract Abbas Rezalouei, Gholamhossein Mahdavi
Abstract (1150 Views)   |   Full-Text (PDF) (186 Downloads)  
XML Irrelevant Information, Minor Error, Dirty Documents, Skeptical Action, Trait Professional Skepticism. P. 117-151
Persian Abstract Nasrin Yousefzadeh, Omid Pourheidari , Ahmad Khodamipour
Abstract (1414 Views)   |   Full-Text (PDF) (125 Downloads)  
XML The Impact of the Economic Crisis on the Relationship between the CEO Power on Firm Value and the Financial Performance; The Role of Company’s Behavioral Characteristics P. 153-188
Persian Abstract Shekoufeh Nekoueizadeh MS, Mohsen Dastgir Professor , Saeid Aliahmadi Dr
Abstract (4403 Views)   |   Full-Text (PDF) (176 Downloads)  
XML The Impact of Management Incentives on Earnings Management and Audit Committee Communication with the Auditor on the Quality of Auditor's Judgment P. 189-224
Persian Abstract Mohammad Reza Nik Bakht , Amir Hossein Hossein Pour
Abstract (1802 Views)   |   Full-Text (PDF) (127 Downloads)  
XML Designing a model and prioritizing competencies of internal audit managers: a mixed-methods approach P. 225-267
Persian Abstract Amin Rostami, Mohammad hosein Vadei , Mohammad ali Bagherpur velashani PhD
Abstract (4515 Views)   |   Full-Text (PDF) (155 Downloads)  
XML The Effect of Planned Behavior Theory, Ethical Commitment, and Perceived Risk on Corporate Sustainability Accounting and Reporting P. 269-299
Persian Abstract Hasan Abdollahzadeh, Vahid Amin
Abstract (3179 Views)   |   Full-Text (PDF) (147 Downloads)  
XML Applying a Meta-Synthesis Qualitative Approach to Identify and Investigate Factors Affecting Financial Reporting Bias P. 301-334
Persian Abstract Faezeh Pasandideh Fard, Kazem Vadizadeh, Sahar Sepasi
Abstract (2290 Views)   |   Full-Text (PDF) (333 Downloads)  
XML Investigating the Effect of Audit Committee Characteristics on Sustainability Reporting Level P. 335-369
Persian Abstract Mostafa Abdi, Saeid Homayoun, Mahdi Kazemi Oloum
Abstract (1281 Views)   |   Full-Text (PDF) (287 Downloads)  
XML The Role of Mental Accounting in Self-employed Business Owners' Tax Behavior (Case Study: Self-employed Taxpayers of Fars Province) P. 371-394
Persian Abstract Fahime Ebrahimi , Zahra Najafi
Abstract (3104 Views)   |   Full-Text (PDF) (136 Downloads)  
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فصلنامه دستاوردهای حسابداری ارزشی و رفتاری Valued and Behavioral Accountings Achievements
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