About the journal
The journal "Studies of Ethics and Behavior in Accounting and Auditing" is affiliated to Islamic Azad University, Qom branch, and its first issue was published in the fall of 1400.
Pursuant to Article 13 of the Press Law approved by the Islamic Council on 1368/12/28, the license for the journal "Ethical and Behavioral Studies in Accounting and Auditing" in the field of accounting (specialization) was issued on 1400/03/10 under registration number 88102.
"Studies of Ethics and Behavior in Accounting and Auditing" uses the two-way confidential method to evaluate articles.
The magazine is published electronically.
Access to full-text articles is completely free.
In the direction of the anti-plagiarism policy, all articles sent to the journal will be checked before entering the judging process through similarity finder, Hamtajo and Samim Noor software.
Scientific group (thematic): Humanities
Subgroup: Accounting
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Open Access Article
1 - Presenting a Fraud Prediction Model Based on Artificial Intelligence (Naïve Bayes)
Ali Zarei Fereydoun Rahnamai Roudpashti Mohammad hamed khan mohammadi Hamidreza KordlouieIssue 4 , Vol. 4 , Winter 2024 -
Open Access Article
2 - 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 AtarasadiIssue 4 , Vol. 4 , Winter 2024 -
Open Access Article
3 - Corporate Controversies, Social Responsibility, and Market Performance
Zeinab Mohsenbeigy Reza Golami-Jamkarani Mojgan SafaIssue 4 , Vol. 4 , Winter 2024 -
Open Access Article
4 - 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 FarhadiIssue 4 , Vol. 4 , Winter 2024 -
Open Access Article
5 - Investigating the Role of Personal and Professional Characteristics in the Emergence of Social Weakening in the Auditing Profession
Hadiseh Darvish Mohsen Hashemi GoharIssue 4 , Vol. 4 , Winter 2024 -
Open Access Article
6 - Independent Auditors' Evaluation of Internal Audit Functions
Khadijeh Khodabakhshi Parijan Ali GeramiIssue 4 , Vol. 4 , Winter 2024
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Open Access Article
1 - The Effect of Accounting Ethics onMultiple Ethical Frameworks
Seyed hossein Ahmadi Langari Mansour GarkazIssue 3 , Vol. 3 , Autumn 2023 -
Open Access Article
2 - The Moderating Effect of Corporate Governance on the Relationship Between Independent Audit Quality and Tax Gap
Mahnaz Norouzi Asl Balkanlou Hamzeh Didar Mehrdad Panahi DorchehIssue 1 , Vol. 4 , Spring 2024 -
Open Access Article
3 - The Impact of Auditor’s Reputation, Fee, and Professional Skepticism on Audit Quality inEarnings Management
Abolfazl Soleimani Mahdieh Shokrian Berenjestanaki Maryam Laleh MazhinIssue 2 , Vol. 3 , Summer 2023 -
Open Access Article
4 - A Review of International Studies on the Professional Code of Conduct in Auditing in the Scientific Database of Webscience
Mahmoud Moeinaldin Zahra Azodi Malihe MirhosseiniIssue 1 , Vol. 4 , Spring 2024 -
Open Access Article
5 - The Effect of Corporate Governance, Profitability, and Firm Size on Firm Value with the Intervention of Intellectual Capital
Abdolrasoul Rahmanian Koushkaki Arash BadyabIssue 1 , Vol. 3 , Spring 2023 -
Open Access Article
6 - Content Analysis of the Biannual Journal ofValue and Behavioral Accounting (2016-2022)
Ali Tarkhorani Seyed Abbas Borhani Mostafa Ezadpour Fatemeh GeramiradIssue 1 , Vol. 3 , Spring 2023 -
Open Access Article
7 - Presenting a Model to Examine the Factors Influencing Audit Performance Using a Risk-Based Approach and Assessing Independent Audit Quality
Anahita ZandiIssue 1 , Vol. 4 , Spring 2024 -
Open Access Article
8 - 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 AdeliIssue 1 , Vol. 4 , Spring 2024 -
Open Access Article
9 - A Study of Intellectual Movementsof Corporate Social Responsibility in Iran'sAccounting Journals (2016-2020)
Yaser Sadeghi Mojgan SafaIssue 2 , Vol. 2 , Winter 2022 -
Open Access Article
10 - 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 AslBalkanlouIssue 1 , Vol. 3 , Spring 2023
