Volume 21 (2024)
Volume 20 (2023)
Volume 19 (2022)
Volume 18 (2021)
Volume 17 (2020)
Volume 16 (2019)
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)
Professional Ethics of Auditing in Iran: Content Analysis

mohammad namazi; Hossein Rajabdoory

Volume 15, Issue 59 , October 2018, Pages 1-34

https://doi.org/10.22054/qjma.2018.9822

Abstract
  This study is aimed to investigate the status of auditing ethics in Iran in the light of the published literature in this field. The statistical population includes all related articles published in research and non-research and non-accounting journals of Iran since the beginning of their operation until ...  Read More

Measuring of Financial Flexibility

hamid khalegimoghaddam; Maghsoud Amiri; Jalal Shirazadeh

Volume 15, Issue 59 , October 2018, Pages 35-57

https://doi.org/10.22054/qjma.2018.9823

Abstract
  Deciding on the financing and composition of capital structure in Corporates depends on a variety of factors. Several studies have shown that financial flexibility is the most important factor affecting capital structure and corporate financing decisions. The main objective of the research is to measure ...  Read More

The effect of Business Strategies on the Company's Information Environment

Robab Shakeri; Mohammad Marfou

Volume 15, Issue 59 , October 2018, Pages 59-82

https://doi.org/10.22054/qjma.2018.9824

Abstract
  In this study, the effect of business strategy on the Company's Information Environment (Information Asymmetry, stock returns Volatility, Earning Forecast Errors), is studied. Also to determine the type of companies' selected strategy (prospective or defensive), the Ittner and Larcker )1997) scoring ...  Read More

Investigating the Importance of Fraud Dimensions and Fraud Risk Factors in Modifying the Audit Program Using the Fraud Pentagon Model

Masoud Taheri; naser izadinia; Rozita Moayedfar

Volume 15, Issue 59 , October 2018, Pages 83-106

https://doi.org/10.22054/qjma.2018.9826

Abstract
  The design of the audit program so that it can be used to adequately respond the fraud risk is one of the most important activities that auditors do in their investigations. Paying attention to the most important dimensions and risk factors of fraud can help auditors in this process. In this regard, ...  Read More

Feasibility of using Extensible Business Reporting Language (XBRL) in Iranian National Tax Admission Organization

Gholamreza soleimany Amiri; Ali Abdollahi; Mina Abouhamzeh

Volume 15, Issue 59 , October 2018, Pages 107-133

https://doi.org/10.22054/qjma.2018.9843

Abstract
  According to deficiencies of Iran's tax reporting on the one hand and the capabilities of the extensible Business Reporting Language (XBRL) on the other hand, this paper addresses the issue of feasibility of using Extensible Business Reporting Language (XBRL) in Iranian National Tax Admission Organization ...  Read More

Clustering and Profitability Forecast of Companies listed in Tehran Stock Exchange with the Decision Tree c5 Approach

Mohammadreza Mehrabanpour; Malihe Habibzade

Volume 15, Issue 59 , October 2018, Pages 135-157

https://doi.org/10.22054/qjma.2018.9844

Abstract
  The intense competition prevailing in the world today and investors should be more cautious about their decision given the prevailing conditions. But this information alone is not useful, so it is necessary to use data mining techniques to analyze and interpret data so that more informative information ...  Read More

The Implications of Correlation between Measurement Error in the Discretionary Accruals Proxy and Partitioning Variable in Earnings Management Detection Test

Arash Ghorbani; Mohammad Reza Abbaszadeh

Volume 15, Issue 59 , October 2018, Pages 159-188

https://doi.org/10.22054/qjma.2018.9845

Abstract
  Using a sample including 2642 observations of 2003-2016 annual data of firms listed in Tehran Security Exchange, this study investigates the implications of correlation between non-discretionary accruals and partitioning variables when testing the positive accounting theories hypotheses. In earnings ...  Read More