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  • Vol. 5
  • Issue1 Vol.5
  • 1
    Issue 1   Vol. Spring 2025
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  • List of Articles


      • Open Access Article
        • Abstract Page
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        1 - The Effect of Professional Ethics and Spiritual Intelligence on Accountants' Perfectionism
        Mahmoud  Muinaldin Zahra Azodi Arezo Hajihosseini
        10.71907/sebaa.2025.09151192646
      • Open Access Article
        • Abstract Page
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        2 - Critical Accounting, Social Benefits, Stakeholder Theory, Critical Ethics, Maturity, Artificial Intelligence
        seyyed Hossein Nourhosseini Niyaki Mahdi Meshki Miavaghi Soghra Barari Nokashti
        10.71907/sebaa.2025.09171192869
      • Open Access Article
        • Abstract Page
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        3 - Presenting a Qualitative Model for Empowering Managers of Mellat Bank Branches in Qom Province Based on Spiritual Capital
        Reza Soltani Hassan Zarei Matin Mohammad Paseban
        10.71907/sebaa.2025.10291196916
      • Open Access Article
        • Abstract Page
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        4 - The Culture of Applying Auditing Standards in Managing Corporate Documents by Auditors: An Ethnographic Approach
        Zohreh Hajiha Saeedeh Fattahi Bafghi
        10.71907/sebaa.2025.1091
      • Open Access Article
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        5 - Investigating the Effect of Cultural Identity and Personality on the Behavior of Artificial Intelligence in Enhancing Audit Quality: A Focus on the Proposed Model
        Bahareh Azami Hamzeh Mohammadi Khoshoui Rahman Saedi
        10.71907/sebaa.2025.06091130562
      • Open Access Article
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        6 - Detecting Fraudulent Financial Statements Using Deep Learning Algorithms
        Javad Sharafkhani Ali EsamailZadeh Mogry Mohammad Ali  Bidari
        10.71907/sebaa.2025.10201196032
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