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)
Audit Quality
The Effect of Mental Accounting on Audit Quality

Mohammad hossein Setayesh; Younes Masoudi; Elias Dehdari; Mina Sadeghi

Volume 21, Issue 83 , November 2024, , Pages 1-42

https://doi.org/10.22054/qjma.2024.79615.2567

Abstract
  This research explores the impact of mental accounting on audit quality, particularly focusing on how auditors' cognitive biases influence their judgments and decision-making. By understanding these biases, auditors can better identify risks and improve audit processes. The study is applied, quantitative, ...  Read More

Capital Structure
The Accounting Development Procedures Framework for Implementing Financial Startups in Capital Market Companies

Seyed Alireza Hossieni,; Hasan Valiyan; Mohammadreza Abdoli; Maryam Shahri

Volume 21, Issue 83 , November 2024, , Pages 213-266

https://doi.org/10.22054/qjma.2024.79053.2554

Abstract
  The purpose of this research is the startup accounting development field’s framework and appraisal in the context of capital market companies. This study is exploratory in terms of the type of objective, and it is considered mixed in terms of the type of data collection. In order to measure the ...  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

Audit Risk
The Role of Litigation Risk, Information Asymmetry and Economic Uncertainty in Explaining Audit Fee

Mandana Taheri; Ghasem Blue; Ramin Parvarpour

Volume 20, Issue 80 , February 2024, , Pages 1-33

https://doi.org/10.22054/qjma.2023.74951.2479

Abstract
  Information asymmetry and economic uncertainty are features of the capital market in today's complex business environment, which increase audit risk and litigation risk, and can be effective in explaining audit fees. The purpose of this research is to investigate the role of legal claims risk, information ...  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