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  • Issue2 Vol.1
  • 2
    Issue 2 Vol. 1 Summer 2023

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  • List of Articles


      • Open Access Article
        • Abstract Page
        • Full-Text

        1 - Investigating the Impact of Digitalization of Clients and the Expertise of Auditing Firms in the Digital Field on Audit Quality: Evidence from Iran
        Fereydoon Rahnama Roodposhti Anahita Zandi
      • Open Access Article
        • Abstract Page
        • Full-Text

        2 - The Effect of Financial Reporting Readability on Debt Capacity of Firms listed in Tehran Stock Exchange
        Mohammad Imani Barandagh leyla rezaei milad rahimi
      • Open Access Article
        • Abstract Page
        • Full-Text

        3 - Effects of Audit Quality on the Relationship Between Audit Committee Accounting Expertise and Forward-looking Disclosures
        Peyman Amini Mohammad Omid Akhgar  Akhgar koorosh morovati
      • Open Access Article
        • Abstract Page
        • Full-Text

        4 - The Effect of Business Risk Management on the Relationship between Operational Cash Transparency and Stock Price Crash Risk
        Farshid Ahmadi Farsani
      • Open Access Article
        • Abstract Page
        • Full-Text

        5 - Reasons for Dysfunctional Audit Behavior in Implementing Business Processes
        Sahar Jabbari
      • Open Access Article
        • Abstract Page
        • Full-Text

        6 - Do Real Options of Cash Holdings Matter? Evidence from Tehran Stock Exchange
        hassan nazari Mohammad taghi kabiri
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