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  • Issue7 Vol.2
  • 7
    Issue 7 Vol. 2 Autumn 2023

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  • List of Articles


      • Open Access Article
        • Abstract Page
        • Full-Text

        1 - Operating Cash Flow Manipulation and Auditor's Opinion: The Moderator Role of Internal Control and Audit Firms Ranking
        Mostafa Ezadpour Ali Mohammad Kordi Fatemeh Tavousi Zahra Heydari Sureshjani
        10.30495/jdaa.2023.705524
      • Open Access Article
        • Abstract Page
        • Full-Text

        2 - The Relationship between Managers' Efficiency in Creating Operational Cash Flows on Real Earnings Management
        Mohaddese Abedini Bahman Banimahd Mehdi Moradzadehfard Azam Shokri Cheshmehsabzi
        10.30495/jdaa.2023.705525
      • Open Access Article
        • Abstract Page
        • Full-Text

        3 - Managerial Efficiency, Adjustment Delay Stock Price and Stock Price Informational Efficiency
        mahdi filsaraei
        10.30495/jdaa.2023.705526
      • Open Access Article
        • Abstract Page
        • Full-Text

        4 - The Effect of CEO's Power and Financial Knowledge on the Relation between Enterprise Risk and the Firm’s Performance
        Mohammad Amri-Asrami Fatemeh Jalali Fahimeh KazemiHaji
        10.30495/jdaa.2023.705527
      • Open Access Article
        • Abstract Page
        • Full-Text

        5 - Artificial Intelligence and Ethical Decision-Making in Accounting and Auditing: Analysis of Related Challenges
        Yashar Azarsaeed Shoeyb Rostami
        10.30495/jdaa.2023.705528
      • Open Access Article
        • Abstract Page
        • Full-Text

        6 - The Effect of the Auditor Attributes and Board of Directors Structure on the Possibility of Fraudulent Financial Statements of Commercial Companies
        Kasra Barzegar abbaspour Hossein Eslami Mofid Abadi Marzieh Ebrahimi Shaghaghi
        10.30495/jdaa.2023.705530
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