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  • Vol. 3
  • Issue3 Vol.3
  • 3
    Issue 3 Vol. 3 Autumn 2023

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  • List of Articles


      • Open Access Article
        • Abstract Page
        • Full-Text

        1 - The Effect of Accounting Ethics onMultiple Ethical Frameworks
        Seyed hossein Ahmadi Langari Mansour Garkaz
        10.71907/sebaa.2023.2210-1081
      • Open Access Article
        • Abstract Page
        • Full-Text

        2 - A Theoretical Study of Managers' Behavioral Trait of Overconfidence in Managerial Decision Makings
        Nafiseh Ghomi Mojgan Safa Zohreh Hajiha Reza Gholami Jamkarani
        10.71907/sebaa.2023.2308-1123
      • Open Access Article
        • Abstract Page
        • Full-Text

        3 - The Effect of Financial Constraint and Managerial Overconfidence on Investment-Cash Flow Sensitivity
        Ramtin Falahat Fatemeh Samadi Mostafa Hashemi Tilehnouei
        10.71907/sebaa.2023.2307-1119
      • Open Access Article
        • Abstract Page
        • Full-Text

        4 - A Study of the Effect of Gender Diversity in Board of Directors on Tax Evasion Considering the Moderating Role of Social Accountability
        Hossein Ahmadpour Akbar Kanani
        10.71907/sebaa.2023.2307-1115
      • Open Access Article
        • Abstract Page
        • Full-Text

        5 - An Analysis of the Effect of Different Types of Tax on Production and Inflation with an Emphasis onValue-Added Tax and Income Tax
        Omid Ahmadi Arash Jahangiri Babadi khatereh Alemi
        10.71907/sebaa.2023.2307-1121
      • Open Access Article
        • Abstract Page
        • Full-Text

        6 - A Study of the Intervention Role of Big Data Adoption in the Correlation between Board Governance and Audit Report Lag
        Anahita Zandi
        10.71907/sebaa.2023.2308-1124
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