List of articles (by subject) Ethics and accounting
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Open Access Article
1 - Business Sustainability: A Theoretical and Integrated Perspective
Hassan Chenari -
Open Access Article
2 - Identifying factors and explaining the behavior pattern of capital market efficiency in Iran
Iman Zare Saeid Tanasan -
Open Access Article
3 - Performing Social Responsibility andIts Reporting Method in the Iranian Banks
Yaser Sadeghi Reza GholamiJamkarani -
Open Access Article
4 - Evaluation of Behavioral Biases Affecting Investors’ Decision-Makingby Fuzzy Analytic Hierarchy Process
Hossein Jamali Masoud Bakhtiari -
Open Access Article
5 - The Effect of Moral Equality on Auditors' Ethical Behavior: The Moderating Role of Religiosity
Majid Moradi Sara Eghbal -
Open Access Article
6 - Profit Transparency and Profit Payment Policy
Safora Abbasi Reza Gholamijamkarani -
Open Access Article
7 - Effect of Managers' Narcissism on Speed of Adjustmentof Cash with Emphasis on the Role of Managerial Abilityin Tehran Stock Exchange
Allah Karam Salehi Javad Achravi Abdolkarim Farhanian -
Open Access Article
8 - The effect of corporate governance systemon avoiding companies getting caught in the Ponzi trap(Case study: Tehran Capital Market)
Mojtaba Rezaei Fardin Mansouri Mahdi Faghani -
Open Access Article
9 - Optimism & Pessimism Biases in Earnings Forecastingand Deviation in Financial Reporting: Evidence of Subjectivism and Opportunistic Unethical Behavior of Managers
Mohammad Hassani Amir Hossein Haji Amiri -
Open Access Article
10 - The Impact of Independent Managers withOutstanding Relationship on Financial CommercialCredit in Tehran Stock Exchange Companies
Zahra Bameri Mojgan Safa -
Open Access Article
11 - A Study of the Effect of Corporate Social Responsibility on the Provision of Life-Cycle Budget
Anahita Zandi -
Open Access Article
12 - The Effect of Management Control Systemon Unethical Behaviors
Seyed Hossein Ahmadi Langari Mansour Garkaz -
Open Access Article
13 - The Role of Financing and Human Capital Policieson the Correlation between Corporate Social Responsibility and Innovation
Abdolrasoul Rahmanian Koushkaki MohamadJavad Heydari -
Open Access Article
14 - Investigating the Effect of Educational Aspectsof Attitude, Support of Managers and Colleagueswith Mediating Role of Self-efficacy on the Developmentof Accounting Professional Ethics
Mohammad Namazi Hossein Rajabdorri -
Open Access Article
15 - Presenting a Model to Examine the Factors Influencing Audit Performance Using a Risk-Based Approach and Assessing Independent Audit Quality
Anahita Zandi -
Open Access Article
16 - The Effect of Social Relations on Trust Buildingupon Management Accounting Information Systems
Seyed hossein Ahmadi Langari Ali Khozein -
Open Access Article
17 - Takeover Risk of Family-Owned Companiesin Market Response to Profit DivisionAnnouncements and Accounting Distortions
Vahid Bekhradi Nasab Ali Khoshdel -
Open Access Article
18 - A Study of Intellectual Movementsof Corporate Social Responsibility in Iran'sAccounting Journals (2016-2020)
Yaser Sadeghi Mojgan Safa -
Open Access Article
19 - A Study of the Correlation betweenCost Layoff and Cost Stickiness
Mohammad Hosein Vadeei Noghani Seyed Mohsen Salehi Vaziri -
Open Access Article
20 - Investigating the Role of the Board Structureon the Relationship between the Characteristicsof the Audit Committee and the Qualityof Financial Information
Shokrollah khajavi GholamReza Rezaei Mojtaba Bageri -
Open Access Article
21 - Designing a Model for the improvement of Moralitywith an Emphasis on Decreasing Behavioral Deviations in the Accounting Workplace
Saead Shad Mehdi Zinali Ahmad Mohamadi Yunus BadavarNahandi -
Open Access Article
22 - The Interactive Role of an Auditor's Expertisein the Relationship between Abnormal Transactionswith Biased People and Financial Statement Fraud:Testing Agency Theory
Amirali Bandarian Saeid Emami Dehcheshmeh Khatereh Kargarpur -
Open Access Article
23 - The Effect of Corporate Governance, Profitability, and Firm Size on Firm Value with the Intervention of Intellectual Capital
Abdolrasoul Rahmanian Koushkaki Arash Badyab -
Open Access Article
24 - The Effect of Accounting Ethics onMultiple Ethical Frameworks
Seyed hossein Ahmadi Langari Mansour Garkaz -
Open Access Article
25 - Positive Information Shock, Investors’ Behavior andthe Risk of Stock Price Crash
Majid Amin Masoumeh Jafari -
Open Access Article
26 - The Effect of Visual Illusion and Emotional Stateson Financial Information Analysisand Biased Decision Making
MohamadReza Tat Mansour Garkaz MohamadReza Abdoly -
Open Access Article
27 - The Effect of Internal Quality Controlon the Relationship between Financial ReportingQuality and Mass Behavior in Investors
Zeinab Rezaei Ali Tamoradi -
Open Access Article
28 - Information Asymmetry and Ethical Viewof Financial Managers
Mohammad Kashanipour Foroozan Fatahi -
Open Access Article
29 - The Effect of Moral Orientation, Threatto Personal Independence, and Moral Intensityon Ethical Decision-Making Process of Auditors
Saeed Jabarzadeh Azizollah Moradi Leyla Kangari -
Open Access Article
30 - The Effect of Narcissism and AntisocialPersonality Disorder on Accounting Students’ Outlook on Professionally Unethical Behaviors (Statistical Population under Study: Metropolitan City of Tabriz)
Fateme Hagh hashtroudi Younes Badavar Nahandi Pariya Farooqi -
Open Access Article
31 - Moderation and Developmentof Structuration Theory in Accounting Research with a Social-Ethical Approach
Iman Zare Ali Torkzadehmahani -
Open Access Article
32 - A Study of the Effect of Professional Maturityand Job Satisfaction of Auditorson Organizational Commitment
Mohammadreza Abbasi Astamal Mohammad Marefat -
Open Access Article
33 - The Effect of Psychological Capitalon the Professional Ethics of Comptrollers(A Case Study: Comptrollers in the Administrationsof Zanjan Province)
Ali Mohammadi Mohsen Tohidloo -
Open Access Article
34 - Abnormal Delay in Giving the Audit Reportand the Risk of Subsequent Drop in Stock Price
Midya Azizi Ali Akbar Vakili Ali Nazari Abarkouh -
Open Access Article
35 - The Effect of Management Abilitieson Research and Development Expensesof Corporates with an Emphasis the Roleof Market Competitive Threats
Seyed hesam Vagfi Azam Rajabi -
Open Access Article
36 - The Impact of Managers’ Narcissism on Their Trade Strategies and Innovative Actswith an Emphasis on Their Optimism
Nazanin Bashirimanesh Younes Hamid Nasrin Ghadamyari -
Open Access Article
37 - A Study of the Effect of Communicative Methods and Auditor Professional Expertise on Employers' Response to Auditing Questions
Mehrdad Panahi Dorcheh Mahdi Nazemi Ardakani Mahnaz Norouzi AslBalkanlou -
Open Access Article
38 - A New Combinational Model for the Audit Qualityand Sensitivity Analysis of Its Effective Criteria
Ali Lalbar Majid Zanjirdar Fatemeh Varvani Farahi -
Open Access Article
39 - The Moderating Effect of Organizational Knowledge Management on the Correlation between Intellectual Asset and Financial Sustainability with a Structural Equation Approach
Azar Moslemi Marzieh Shariati Saeid Darbandi Farahani -
Open Access Article
40 - A Study of the Relationship between Women's Presence in Corporations' Managerial Pyramid, Financial Reporting Quality, and Accountancy Wage
Somayeh Rahimi Godratollah Talebnia -
Open Access Article
41 - The Effect of Competitive Factorson Asymmetric Cost Behavior
Akbar Karimzadeh Nader Rezaei Zohreh Hajiha Rasoul Abdi -
Open Access Article
42 - The Effect of Financial Constraint and Managerial Overconfidence on Investment-Cash Flow Sensitivity
Ramtin Falahat Fatemeh Samadi Mostafa Hashemi Tilehnouei -
Open Access Article
43 - A Study of the Correlation between Boardof Directors' Human and Social Capitaland Corporate Financial Performance
Ali Nazari Abarbekouh Midya Azizi -
Open Access Article
44 - A Review of International Papers about the Role of Morality in the Professional Development of Accountants
Zahra Azodi Mahmoud Moeinaldin Nasim Shahmoradi -
Open Access Article
45 - 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 -
Open Access Article
46 - A Study of the Effect of Auditing Committee on the Relationship between Investors’ Short-Sightedness and Research and Development Costs
AliReza Ghanbarzadeh Behbahani Mohammad Abedi Zoheyr Alipourzadeh -
Open Access Article
47 - The Impact of Investors' Behavior on Tax Management Approaches in Tehran Stock Exchange
Nazanin Bashirimanesh Saeed Moinfard -
Open Access Article
48 - Content Analysis of the Biannual Journal ofValue and Behavioral Accounting (2016-2022)
Ali Tarkhorani Seyed Abbas Borhani Mostafa Ezadpour Fatemeh Geramirad -
Open Access Article
49 - The statistics of indicators for monitoring the effectiveness and efficiency of internal audit in municipalities
Mahdi Filsaraei Mohammad Mahdi Ghomian Alireza Angizeh -
Open Access Article
50 - The Moderating Effect of Corporate Governance on the Relationship Between Independent Audit Quality and Tax Gap
Mahnaz Norouzi Asl Balkanlou Hamzeh Didar Mehrdad Panahi Dorcheh -
Open Access Article
51 - The Effect of Corporation Performance onthe Correlation between Auditor's Professional Judgment and Fraud Detection
Mohammadreza Abbasi Astamal Hossein Rastkar Rezaei -
Open Access Article
52 - Effective Factors on Income Tax Non-Compliance in Occupations: Theory of Planned Behavior
Sajad Ebrahimi Jaafar Babajani hamideh Asnaashari -
Open Access Article
53 - A Study of the Role of Accountants’ Ethics and Audit Quality on Auditors’ Professional Skepticism:Testing Moral Theories
Sharzad Seraj Roya Darabi -
Open Access Article
54 - A Study of the Effect of Professionalism, Organizational Culture, and Leadership Style on Auditors’ Performance Regarding the Moderating Role of
Moasarrez Zanganeh Fereshteh Seraji -
Open Access Article
55 - The Role of Ethics in the Accounting Profession
Zeinab Asadolahzadeh Ali Laalbar -
Open Access Article
56 - 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 -
Open Access Article
57 - A Theoretical Study of Managers' Behavioral Trait of Overconfidence in Managerial Decision Makings
Nafiseh Ghomi Mojgan Safa Zohreh Hajiha Reza Gholami Jamkarani -
Open Access Article
58 - A Study of the Intervention Role of Big Data Adoption in the Correlation between Board Governance and Audit Report Lag
Anahita Zandi -
Open Access Article
59 - A Literature Review of the Accounting Theory and the Conceptual Framework of Financial Accounting Standards Board
Hassan Chenari -
Open Access Article
60 - The Interactive Effect of Business Strategy on the Relationship Between Managerial Ability, Financial Constraints, Cash Holding Value, and Capital Structure Adjustment speed
Majid Sharifiyan Mehrdad Panahi Dorcheh Leila Safdariyan -
Open Access Article
61 - The Impact of Auditor’s Reputation, Fee, and Professional Skepticism on Audit Quality inEarnings Management
Abolfazl Soleimani Mahdieh Shokrian Berenjestanaki Maryam Laleh Mazhin -
Open Access Article
62 - A Review of International Studies on the Professional Code of Conduct in Auditing in the Scientific Database of Webscience
Mahmoud Moeinaldin Zahra Azodi Malihe Mirhosseini -
Open Access Article
63 - The Speed of Capital Structure Adjustment: An Empirical Test of Companies' Behavior in Periods of Credit Expansion and Contraction
Mehdi Maranjory Marzieh Rezaeirad -
Open Access Article
64 - Investigating the Effect of Internal Organizational Factors on the Quality of Budget Implementation Based on the Performance of Project-Oriented Organizations in Iran's Housing Sector
Peyman Seyyedi Seyed Abbas Borhani Mohammad Hasan Maleki Omid Ali Adeli -
Open Access Article
65 - Examining the Effect of the Type of Audit Report on Investors' Behavior
Fatemeh Safari Fereydun Rahnama Roodposhti Hamdreza Vakilifard Ghodratollah Talebnia -
Open Access Article
66 - The Effect of Ethical Climate at the Top of the Organization and Professional Skepticism on the Judgment of Fraud Risk Among Internal Auditors
Ghazale Seifi Roya Darabi Ahmad Heshmati -
Open Access Article
67 - Organizational capital and company auditor selection
Mohsen Khaniyan Reza Gholamijamkarani -
Open Access Article
68 - The Effect of the CEO's Power on the Suspension of Operational Activities of Companies
Zeinab Rezaei Ali Tamoradi -
Open Access Article
69 - Investigating the Impact of Accountability on the Professional Ethics of Public Sector
Reza Sotudeh Ali Reza Hirad Leyla Arab -
Open Access Article
70 - Studying the Effect of Financial Managers' Personality Integrity on the Relationship Between Perceived Role Conflict and Opportunistic Financial Reporting Behavior from an Ethical Perspective
Samaneh Ghadimi Saeid AliahAmdi Mohsen Dastgir -
Open Access Article
71 - The Impact of Managers' Moral Bias on the Divergence of Investor Behavior: Emphasizing the Moderating Role of Comparability and Readability in Financial Reports
mohsen tohidloo Ali Bayat Ali Mohammadi Vahhab Rostami -
Open Access Article
72 - Investigating the Effect of Auditors' Professional Judgment on Audit Quality with the Mediating Role of Auditors' Professional Resilience
Mojtaba PourMazaheri Ali Khozain Mansour Garkaz AliReza Matoufi -
Open Access Article
73 - Providing a Conceptual Framework Pattern of Blockchain Technology Ethics
Payam Noori Doabi Fraydoon Rahnamay Roodposhti Hamid Reza Kordlouie Hamshem Nikoomaram -
Open Access Article
74 - Bold Financial Funds: A Gateway to Financing Start-Up Businesses Amidst Investors' Behavioral Biases
Ghasem Mohsenzade Zohreh Hajiha Fatemeh Sarraf -
Open Access Article
75 - Investment Decisions Based on Disposition Effect, Mass Behavior, and Blue Chip Stocks in Tehran Capital Market
Meysam Kaviani Maryam Gavara Mahdi Nemati -
Open Access Article
76 - Identifying and Prioritizing the Primary Reasons for Companies Being Delisted from the Tehran Stock Exchange Using the ISM-ANP Hybrid Method
Mehrdad Rezaei Fard Masoumeh Jafari Mahdi Homayounfar -
Open Access Article
77 - Investigating the Effect of the Working Relationship Between Internal Auditors and Independent Auditors on the Ethical Commitment of Internal Auditors in Iran
Hojjatollah Salari Leila Raeisi Afsaneh Gholami Aavam Abadi -
Open Access Article
78 - Providing a Framework for Identifying and Evaluating Criteria and Options for Fintech Partners of Mellat Bank
Masoud Rajabi Far Mohammad Reza Pour Fakharn Mahmoud Dehghan Nayeri Mohammad Hasan Maleki -
Open Access Article
79 - Presenting a Fraud Prediction Model Based on Artificial Intelligence (Naïve Bayes)
Ali Zarei Fereydoun Rahnamai Roudpashti Mohammad hamed khan mohammadi Hamidreza Kordlouie -
Open Access Article
80 - Investigating the Role of Personal and Professional Characteristics in the Emergence of Social Weakening in the Auditing Profession
Hadiseh Darvish Mohsen Hashemi Gohar -
Open Access Article
81 - The Impact of the Financial Crisis on Tax Avoidance Behaviors: The Mediating Role of Earnings Management in Companies Listed on the Iraqi Stock Exchange
Saad Ali Abed Shuaib Masood Fooladi Sadeq Jaafar Kadhim Al Attabi Saeid Sharifi Maryam Farhadi