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 - The effect of psychological capital and moral courage on the effectiveness of internal audit
Behnam Karamshahi * ، Ahmadsadegh Soltaninejad ، Ebrahim SoltaninejadIssue 2 , Vol. 5 , Summer 2025 -
Open Access Article
2 - Explaining the themes of the auditor's Ethical leadership with the quantum leadership approach
Hosein Rafiee ، azar moslemi ، Alireza Hasan Maleki *Issue 2 , Vol. 5 , Summer 2025 -
Open Access Article
3 - The Effect of Fraud Factors on Earnings Management Based on the Diamond Model
Ghasem Ghasemi *Issue 2 , Vol. 5 , Summer 2025 -
Open Access Article
4 - Identifying and Ranking the Components and Indicators of Auditor Accountability Based on Corporate Governance
Hamed Achak ، Alireza Hirad * ، عباسعلی حق پرست ، Reza SotudehIssue 2 , Vol. 5 , Summer 2025 -
Open Access Article
5 - 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 EsfanjaniIssue 2 , Vol. 5 , Summer 2025 -
Open Access Article
6 - Audit Risk Prediction Using Deep Learning Algorithms: A Novel Approach to Enhancing Auditors’ Professional Judgment
Rasha Mhmood Ali ، Hamidreza Azizi * ، Siraj Razooqi Abbas ، Rahman SaediIssue 2 , Vol. 5 , Summer 2025
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Open Access Article
1 - The Effect of Accounting Ethics onMultiple Ethical Frameworks
Seyed hossein Ahmadi Langari ، Mansour Garkaz *Issue 3 , Vol. 3 , Autumn 2023 -
Open Access Article
2 - 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
3 - 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
4 - 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
5 - 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
6 - 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
7 - Presenting a Model to Examine the Factors Influencing Audit Performance Using a Risk-Based Approach and Assessing Independent Audit Quality
Anahita Zandi *Issue 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 the Effect of Professional Maturityand Job Satisfaction of Auditorson Organizational Commitment
Mohammadreza Abbasi Astamal * ، Mohammad MarefatIssue 1 , Vol. 2 , Spring 2021 -
Open Access Article
10 - A Study of the Effect of Professionalism, Organizational Culture, and Leadership Style on Auditors’ Performance Regarding the Moderating Role of
Moasarrez Zanganeh * ، Fereshteh SerajiIssue 2 , Vol. 3 , Summer 2023
