List of Articles

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  1 - Presenting a Fraud Prediction Model Based on Artificial Intelligence (Naïve Bayes)
  Ali Zarei Fereydoun   Rahnamai Roudpashti Mohammad hamed khan mohammadi Hamidreza Kordlouie
  10.71907/sebaa.2025.05141128154
• Open Access Article
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  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  Atarasadi
  10.71907/sebba.2025.02031107800
• Open Access Article
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  3 - Corporate Controversies, Social Responsibility, and Market Performance
  Zeinab  Mohsenbeigy Reza Golami-Jamkarani Mojgan Safa
  10.71907/sebba.2025.09181192935
• Open Access Article
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  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   Farhadi
  10.71907/sebba.2025.07231186948
• Open Access Article
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  5 - Investigating the Role of Personal and Professional Characteristics in the Emergence of Social Weakening in the Auditing Profession
  Hadiseh Darvish Mohsen   Hashemi Gohar
  10.71907/sebba.2025.05231129014
• Open Access Article
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  6 - Independent Auditors' Evaluation of Internal Audit Functions
  Khadijeh Khodabakhshi Parijan Ali Gerami
  10.71907/sebba.2025.03151121643