Volume 21 (2024)
Volume 20 (2023)
Volume 19 (2022)
Volume 18 (2021)
Volume 17 (2020)
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)
Financial Accounting
Evaluation Matrix of Perspective on the Driving Forces of Legacy Accounting

Fatemeh Jalali Gorgani; Mohammadreza Abdoli; Hasan Valiyan; Mehdi Safari gerayli; Mohammad Mehdi Hossini

Volume 20, Issue 80 , February 2024, , Pages 165-213


  The purpose of this study is evaluation matrix of perspective on the driving forces of legacy accounting. In this study, in terms of the methodological goal, this study is exploratory and from the perspective of the result, it is placed in the category of applied research. The participants in the qualitative ...  Read More

Recognize the Approaches of Critical Thinking of Auditors and Its Representation in the form of Link Analysis(IQA)

Mohammad Poorsamiei; Mohammadreza Abdoli; Hasan Valiyan; Mehdi Safari gerayli

Volume 18, Issue 69 , April 2021, , Pages 185-210


  Critical thinking in any profession will help the dynamism of that profession to create responsibility. Auditing also requires critical thinking to meet the needs and expectations of stakeholders in the capital market, a thinking that better understands deviant approaches, distortion, and fraud in financial ...  Read More

The Effect of Tournament Incentives on Financial Restatements: Stimulus-Response Theory Test

Hasan Valiyan; Mehdi Safari Gerayli; Mohammadreza Abdoli; Alireza Koushki Jahromi

Volume 15, Issue 60 , January 2019, , Pages 125-156


  According to the agency theory, in order to reduce the problems and agency conflicts, appropriate control mechanisms must be adopted so that the CEO moves in the interests of the shareholders and help shareholders to improve the level of transparency of financial reporting. One of these approaches is ...  Read More