List of Articles

• Open Access Article
  • Abstract Page
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  1 - Behavioral Pattern of Management Accountants with Multifaceted Foundation Theory Approach
  Aref Khoshrou moini Reza Sotudeh Abbasali Haghparast Alireza Hirad
  10.30486/FBRA.2025.140404201211722
• Open Access Article
  • Abstract Page
  • Full-Text
  
  2 - Understanding Employers Attitudes Towards the Employability of Accounting Graduates: A Qualitative Study on the Factors Affecting Recruitment in Iran
  Reza Asgharpour Hassankiyadeh Abdossamad Khalatbari Limaki
  10.30486/FBRA.2025.140403021207790
• Open Access Article
  • Abstract Page
  • Full-Text
  
  3 - Investigating the effect of optimism, overconfidence, and conservatism biases on the qualitative characteristics of feedback value and accounting earnings transparency
  hamed pad Mehdi Meshki Miavaghi
  10.30486/FBRA.2025.140402101205489
• Open Access Article
  • Abstract Page
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  4 - A Qualitative Meta-Synthesis of Contingent Factors Influencing the Negotiation Process between Taxpayers and Tax Auditors
  Fatemeh Sadat  Hodaei zohreh zivdar Afsaneh  Soroushyar
  10.30486/FBRA.2025.140403131208768
• Open Access Article
  • Abstract Page
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  5 - Investigating the Effect of Investors' Sentiment and Institutional Investors' Inattention on Audit Risk Considering the Moderating Role of Audit Quality
  Mahdi Filsaraei Fatemeh  Safaei Mohammadi
  10.30486/FBRA.2025.140403311210087
• Open Access Article
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  6 - The Impact of Behavioral Biases on Investors' Decision-Making With the Mediating Role of Risk Perception and the Moderating Roles of Financial Literacy, Emotional Stability, and Market Segmentation Preferences
  Mohammad Reza Radfar Elaheh Tavakoli
  10.30486/FBRA.2025.140405131214007
• Open Access Article
  • Abstract Page
  • Full-Text
  
  7 - Accounting Education Model from the Perspective of a Sustainability Approach Based on the Skills of the Fourth Industrial Revolution
  Faride  Saberi Dehkordi Bahareh Banitalebi Dehkordi Hamid Reza Jafari Dehkordi Iraj  Torabi
  10.30486/FBRA.2025.140405301215590