Volume 21 (2024)
Volume 20 (2023)
Volume 19 (2022)
Volume 18 (2021)
Volume 16 (2019)
Volume 15 (2018)
Volume 14 (2017)
Volume 13 (2016)
Volume 12 (2015)
Volume 11 (2014)
Volume 10 (2012)
Volume 9 (2011)
Volume 8 (2010)
Volume 7 (2009)
Volume 6 (2008)
Volume 5 (2007)
Volume 4 (2006)
Volume 3 (2005)
Volume 2 (2004)
Volume 1 (2003)
The Impact Of the Economic Crisis on the Relationship between the CEO Power on Firm Value and the Financial Performance; The Role of Company’s Financial Reporting Characteristics

Shekoufeh Nekoueizadeh; Mohsen Dastgir; Saeid Aliahmadi

Volume 17, Issue 68 , January 2021, Pages 1-31

https://doi.org/10.22054/qjma.2021.54635.2187

Abstract
  Considering the fact that economic crisis comes along with uncertainty and fluctuations in macroeconomic variables and it causes in a special situation in the economic circumstance of the country and companies activities in that, therefore it can affect the ability and the power of management on the ...  Read More

The Effect of Accounting Information Quality on the Companies' Cost of Equity, Considering the Role of Information Symmetry and Comparability of Financial Statements

Ghasem Blue; Mohammad Marfou; Arian Ghahremani

Volume 17, Issue 68 , January 2021, Pages 33-65

https://doi.org/10.22054/qjma.2021.39721.1957

Abstract
  The purpose of the present study is to explain the effect of accounting information quality on corporate equity cost and to investigate the moderating role of information asymmetry and the simultaneous moderating role of this variable and the comparability of financial statements in this context. The ...  Read More

Auditors’ Performance in Fraud Brainstorming Sessions: Nominal Group Technique and Interactive Groups

Sayed Mahmoud Mousavi Shiri; Mahdieh Yazdani; Mahin Mirzaee

Volume 17, Issue 68 , January 2021, Pages 67-95

https://doi.org/10.22054/qjma.2021.17790.1514

Abstract
  The aim of this paper is to exam Auditors’ Performance in fraud brainstorming sessions. The audit team needs some discussion and dialogue sessions to discuss how and when the financial statements of an entity can be susceptible to significant financial misstatement due to fraud or error .In this ...  Read More

The Impact of Tax Avoidance on Accounting Criteria of Firm Value: Free Cash Flow To the Firm and Free Cash Flow From the Business

Maryam Nobakht; Younes Nobakht

Volume 17, Issue 68 , January 2021, Pages 97-119

https://doi.org/10.22054/qjma.2021.52938.2159

Abstract
  Tax avoidance is one of the most important decisions managers, which can have a positive or adverse effect on a firm's value by preventing the transfer of the company's resources to the government. The purpose of this study is to investigate the impact of tax avoidance on firm value in companies listed ...  Read More

Audit Committee Characteristics and the Free Cash Flow: Testing the Agency and the Transactions Cost Theories

Mostafa Abdi; Hassan Zalaghi; Mahdi Kazemi Olum; Majid Aligiglo

Volume 17, Issue 68 , January 2021, Pages 121-143

https://doi.org/10.22054/qjma.2021.49592.2116

Abstract
  According to the agency theory, the existence of effective corporate governance mechanisms (audit committee) can solve the problems associated with agency issues and, as a result, reduces the free cash flow of companies. However, according to the transaction costs theory, the existence of quality corporate ...  Read More

Auditor Attributes, Professional and Commercial Orientations, and the Implications for Audit Quality

Mohammad Hossein Safarzadeh; Abbas Hooshmand

Volume 17, Issue 68 , January 2021, Pages 145-165

https://doi.org/10.22054/qjma.2021.50466.2132

Abstract
  The purpose of this study is to investigate the relationship between auditors' characteristics and their business and professional orientations. The impact of these professional and business orientations is also examined on actions that lead to lower quality of audit services. Using the questionnaire, ...  Read More

Dynamic Measurement of Iran Interbank Network Stability

Tayebeh Zanganeh; Mohammad Ali Rastegar; Kazem Chavoshi; Mir feyz Fallahshams

Volume 17, Issue 68 , January 2021, Pages 167-197

https://doi.org/10.22054/qjma.2021.47435.2077

Abstract
  Entering into the interbank market in order to balance profitability and liquidity risk management, depending on the conditions of short-term activities, banks are required to equip resources through this market or to lend short-term loans to other banks. Banks' commitments to each other mainly arise ...  Read More