Value and Behavioral Accounting

Volume & Issue: Volume 5, Issue 9, August 2020

Number of Articles: 12

The Impact of Auditors' Cognitive Styles on Fraud Risk Assessment (A Test of Gregorc's Energy Theory)

Pages 33-1

10.29252/aapc.5.9.33

reza nematikoshteli, Mohsen Hamidian, seyedeh Mahboobeh Jafari, Maryam sarraf

Individual moods and Auditorâs Professional Skepticism

Pages 35-53

10.29252/aapc.5.9.35

korosh amani, hashem Nikoumaram, bahman banimahd

Developing a qualitative model of auditors 'professional skepticism: A perspective of auditing partners and managers of Iranian Association of Certified Public Accountants

Pages 55-79

10.29252/aapc.5.9.55

Alireza Hasanmaleki, Mohammadreza Abdoli, Ahmad Abdollahi, Abrahim Abbasi

Investigating the Impact of Conformity and Obedience Pressures on Financial Managers' Unethical Decision Making with Emphasis on the Moderating Role of Individual Characteristics.

Pages 81-115

10.29252/aapc.5.9.81

Abbas Rezalouei, Gholamhossein Mahdavi

Irrelevant Information, Minor Error, Dirty Documents, Skeptical Action, Trait Professional Skepticism.

Pages 117-151

10.29252/aapc.5.9.117

Nasrin Yousefzadeh, Omid Pourheidari, Ahmad Khodamipour

The Impact of the Economic Crisis on the Relationship between the CEO Power on Firm Value and the Financial Performance; The Role of Companyâs Behavioral Characteristics

Pages 153-188

10.29252/aapc.5.9.153

Shekoufeh Nekoueizadeh, Mohsen Dastgir, saeid Aliahmadi

The Impact of Management Incentives on Earnings Management and Audit Committee Communication with the Auditor on the Quality of Auditor's Judgment

Pages 189-224

10.29252/aapc.5.9.189

Mohammad Reza Nik Bakht, Amir Hossein Hossein Pour

Designing a model and prioritizing competencies of internal audit managers: a mixed-methods approach

Pages 225-267

10.29252/aapc.5.9.225

amin rostami, mohammad hosein vadei, mohammad ali bagherpur velashani

The Effect of Planned Behavior Theory, Ethical Commitment, and Perceived Risk on Corporate Sustainability Accounting and Reporting

Pages 269-299

10.29252/aapc.5.9.269

Hasan Abdollahzadeh, Vahid Amin

Applying a Meta-Synthesis Qualitative Approach to Identify and Investigate Factors Affecting Financial Reporting Bias

Pages 301-334

10.29252/aapc.5.9.301

Faezeh Pasandideh Fard, kazem vadizadeh, Sahar Sepasi

Investigating the Effect of Audit Committee Characteristics on Sustainability Reporting Level

Pages 335-369

10.29252/aapc.5.9.335

Mostafa Abdi, Saeid Homayoun, Mahdi Kazemi Oloum

The Role of Mental Accounting in Self-employed Business Owners' Tax Behavior (Case Study: Self-employed Taxpayers of Fars Province)

Pages 371-394

10.29252/aapc.5.9.371

Fahime Ebrahimi, Zahra Najafi

Issue 10

Issue 9

Journal Archive

Volume 11 (2026)

Volume 10 (2025)

Volume 9 (2024)

Volume 8 (2023)

Volume 7 (2022)

Volume 6 (2021)

Volume 5 (2020)

Volume 4 (2019)

Volume 3 (2018)

Volume 2 (2017)

Volume 1 (2016)