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  • Vol. 3
  • Issue1 Vol.3
  • 1
    Issue 1 Vol. 3 Spring 2023

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  • List of Articles


      • Open Access Article
        • Abstract Page
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        1 - 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
        10.71907/sebaa.2023.2306-1110
      • Open Access Article
        • Abstract Page
        • Full-Text

        2 - The Effect of Corporation Performance onthe Correlation between Auditor's Professional Judgment and Fraud Detection
        Mohammadreza Abbasi Astamal Hossein Rastkar Rezaei
        10.71907/sebaa.2023.2306-1105
      • Open Access Article
        • Abstract Page
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        3 - 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
        10.71907/sebaa.2023.2111-1033
      • Open Access Article
        • Abstract Page
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        4 - The Effect of Corporate Governance, Profitability, and Firm Size on Firm Value with the Intervention of Intellectual Capital
        Abdolrasoul Rahmanian Koushkaki Arash Badyab
        10.71907/sebaa.2023.2303-1093
      • Open Access Article
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        5 - Content Analysis of the Biannual Journal ofValue and Behavioral Accounting (2016-2022)
        Ali Tarkhorani Seyed Abbas Borhani Mostafa Ezadpour Fatemeh Geramirad
        10.71907/sebaa.2023.2306-1108
      • Open Access Article
        • Abstract Page
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        6 - A Literature Review of the Accounting Theory and the Conceptual Framework of Financial Accounting Standards Board
        Hassan Chenari
        10.71907/sebaa.2023.2306-1109
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