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 audit
Evaluating The Consequences of The Dominant Hegemonic Powerism Promotion in Auditing Institutions: Testing The Effectiveness of Auditors' Working Life Quality

Farzaneh Pourmahdi Borujeni; Bahareh Banitalebi Dehkordi; Hamid Reza Jafari Dehkordi

Articles in Press, Accepted Manuscript, Available Online from 04 February 2025

https://doi.org/10.22054/qjma.2025.82918.2634

Abstract
  The purpose of this based on two analytical bases, in the first place, is to identify the areas of hegemonic powerism spread in audit institutions to provide a paradigmatic theoretical framework and in the second place, the evaluation of the results of the phenomenon of hegemonic powerism in the structure ...  Read More

Financial audit
Contextualizing the Auditors' Bricolage Strategic Thinking Functions In Controlling The Occurrence of Auditing Profession Pressure Spillover Disorders

Alireza Saadati; Negar Khosravipour; Mohammad Ali Bidari

Volume 21, Issue 84 , January 2025

https://doi.org/10.22054/qjma.2024.80610.2587

Abstract
  The purpose of research is contextualizing the strategic thinking of auditors' bricolage functions in controlling the occurrence of auditing profession pressure spillover disorders. This study is considered a hybrid in terms of methodology, because it seeks to achieve the research goals based on a set ...  Read More

Profitability
The Moderating Role of Conservatism in the Relationship between Audit Quality and Earnings Management

Hanie Hekmat; Vahid Heydarzadeh khalife khandi; Razieh Ghorbani

Volume 21, Issue 83 , November 2024, , Pages 121-162

https://doi.org/10.22054/qjma.2024.79187.2555

Abstract
  The purpose of this research is to investigate the moderating role of conservatism in the relationship between audit quality and earnings management. The current research is analytical and correlational. Furthermore, this study is considered quantitative based on the nature and characteristics of the ...  Read More

Financial audit
The Moderating Role of Competitive Strength in the Relationship between Social and Environmental Performance and Financial Performance

Mohammad Amri Asrami; Seyed Kazem Ebrahimi; Hossein Amini

Volume 21, Issue 82 , September 2024, , Pages 99-136

https://doi.org/10.22054/qjma.2024.77772.2533

Abstract
  Compliance with social and environmental responsibilities is one of the requirements of the current competitive era, and the competitive pressure on companies in this situation imposes costs that can affect financial performance. This research investigates the moderating role of competitive strength ...  Read More

Audit Risk
Presenting a Pathological Framework of Teamwork in Auditing: Matrix Ranking Process

Mehdi Eskandari; Seyed Yousef Ahadi Serkani; Seyede Atefe Hosseine

Volume 21, Issue 82 , September 2024, , Pages 257-306

https://doi.org/10.22054/qjma.2024.79834.2570

Abstract
  The purpose of this research is presenting a pathological framework of teamwork in auditing by matrix ranking process. The aim of this study is to present a pathological framework of teamwork in auditing using a matrix ranking process. This study employs a mixed-methods and exploratory approach due ...  Read More

Audit Quality
Audit Committee Performance Evaluation Model: Indicators and Importance of Each

Alireza Javadipour; jafar Babajani; Ghasem Blue; Vajhollah Ghorbanizadeh

Volume 21, Issue 81 , April 2024, , Pages 1-51

https://doi.org/10.22054/qjma.2023.73954.2466

Abstract
  Considering the goals of forming the audit committee and its extensive duties, evaluating the performance of the audit committee in order to identify its strengths and weaknesses is very important. The present study presents a model for evaluating the performance of the audit committee and a practical ...  Read More

Audit Quality
The Effect of Financial Expertise and Experience of the Audit Committee Chair on Auditor Selection, Audit Fees, and Audit Quality

Akram Afsay

Volume 21, Issue 81 , April 2024, , Pages 273-306

https://doi.org/10.22054/qjma.2024.78707.2549

Abstract
  The purpose of this study is to examine the relationship between financial expertise and the experience of the audit committee chairman with auditor selection, audit fees, and audit quality. To achieve the research goal, a sample equal to 99 companies listed on the Tehran Stock Exchange during the period ...  Read More

Accounting tools
Audit Engagement Quality Control Review Process

Mehri Bakhteyari; Javad Rezazadeh; kumars Biglar

Volume 20, Issue 80 , February 2024, , Pages 81-130

https://doi.org/10.22054/qjma.2024.76885.2518

Abstract
  The implementation of the engagement quality control review (EQCR) by the engagement quality control reviewer has been considered as one of the key elements of quality control in the auditing standards and its implementation is required in the audit of companies listed on the stock exchange. In this ...  Read More

Audit Quality
Discovery of Audit Distortions and Financial reporting readability; Emphasis on the moderating role of managers' ability

Mahdi Saghafi; Azam Pouryousof; Ali Shirzadi

Volume 20, Issue 80 , February 2024, , Pages 215-254

https://doi.org/10.22054/qjma.2024.76216.2502

Abstract
  In this research, the relationship between the discovery of audit distortions and the readability of financial reports has been investigated, as well as the moderating effect of management ability on this relationship. This research is practical in terms of its purpose, and the correlation method is ...  Read More

Financial audit
Audit Quality: Providing a Model and Investigating the Gap between the Current Situation and the Desired Level

AliAkbar Javan; jafar babajani; mohamad marfo; Farokh Barzideh

Volume 20, Issue 79 , December 2023, , Pages 45-84

https://doi.org/10.22054/qjma.2022.69623.2406

Abstract
  In this study, by using the Fuzzy Delphi research methodology and getting the expert opinions, it was tried to identify indicators for improving audit quality approved by experts in order to design a suitable model for the Economy of IRAN by utilizing a confirmatory factor analysis model. Also in this ...  Read More

Financial audit
Identification of Non-Fragile Variables Affecting Tax Audit Quality

Mohammad Hassanjani Khoshkroudi; Iman Dadashi; Bahram Mohseni maleki rastaghi; Hamidreza Gholamnia roshan

Volume 20, Issue 79 , December 2023, , Pages 165-203

https://doi.org/10.22054/qjma.2023.75212.2486

Abstract
  The aim of this study is to develop a comprehensive model that identifies the non-fragile variables affecting the quality of tax audit. We analyzed 511 tax files from Mazandaran province in the period spanning 2012 and 2021. Initially, through interviews with experts and literature, 64 factors affecting ...  Read More

Financial audit
Scientific Mapping of the Literature on Internal Audit Quality

Bita Mashayekhi; Milad Samavat; Amin Jahangard

Volume 20, Issue 78 , September 2023, , Pages 35-75

https://doi.org/10.22054/qjma.2023.73687.2458

Abstract
  This study aims to conduct a literature review on internal audit quality literature using bibliometrics methods, including time-trend and impact analysis of studies, journals, authors, institutions, and countries. We also identified Conceptual, Intellectual, and Social structure of this line of research. ...  Read More