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Open Access Article
1 - 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
2 - 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
3 - The Effect of Management Control Systemon Unethical Behaviors
Seyed Hossein Ahmadi Langari Mansour Garkaz -
Open Access Article
4 - 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
5 - The Effect of Social Relations on Trust Buildingupon Management Accounting Information Systems
Seyed hossein Ahmadi Langari Ali Khozein -
Open Access Article
6 - 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
7 - 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
8 - The Impact of Investors' Behavior on Tax Management Approaches in Tehran Stock Exchange
Nazanin Bashirimanesh Saeed Moinfard -
Open Access Article
9 - 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
10 - 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
11 - A New Approach to Management Accounting: The Initial Loose-Joint Model, Complementary Theoretical Frameworks, and the Operational Model of Loose-Joint Based on Cognitive, Cultural, and Normative Elements
Sina Shahidi Mohsen Amini Khouzani Azam Sarvi Meysam Arabzadeh Maryam Atarasadi -
Open Access Article
12 - 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 -
Open Access Article
13 - The Effect of Fraud Factors on Earnings Management Based on the Diamond Model
Ghasem Ghasemi -
Open Access Article
14 - The Impact of Management Ability on Accounting Conservatism Considering the Moderating Role of Institutional Shareholders and Board Independence
Akbar Valizadeh Oghani Amir Ata Alizadeh Maryam Erfan Esfanjani -
Open Access Article
15 - The Role of Earnings Management Practices as a Measure of Optimism about Future Returns in a Rational Decision-Making Model
Elham Abdoli Khadijeh Khodabakhshi Parijan