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 Factors Affecting the Professional Judgment (ethics) of Auditors and the Pressures on Them

Yahya Hasas Yaganeh; Shahram Amouzad

Volume 17, Issue 67 , October 2020, Pages 1-26

https://doi.org/10.22054/qjma.2020.28906.1748

Abstract
  Audit firms are subject to market rules, and therefore their profitability depends on the relationship between audit fees and the cost of doing business. The audit market has become highly competitive over the past decades and has grown further behind the current economic crisis. This environment has ...  Read More

The Subtle Financialization Discourse in Iranian Accounting Procedures

Hossein Etemadi; Ahmad reza Maroufi; Zohreh Mohammadi shad

Volume 17, Issue 67 , October 2020, Pages 27-56

https://doi.org/10.22054/qjma.2020.30873.1777

Abstract
  Today, accountants all around the world, use accounting doctorines and share it with others with the idea that what they communicate is nothing but neutral measurement of economic events. What they communicate, however, is based on standards and procedures that bear a specific discourse. In this paper, ...  Read More

The Effect of Audit Committee Member's Financial Expertise on the Relationship between Environmental Risks and Audit Fee

Rafik Baghoomian; Erfan Mohammadi

Volume 17, Issue 67 , October 2020, Pages 57-87

https://doi.org/10.22054/qjma.2019.46444.2052

Abstract
  This paper is aimed to review the effects of financial professional expertise of the auditIn this study, we investigated the effect of audit committee members’ financial expertise on the relationship between the environmental risks of the company (including financial risk, operational risk and ...  Read More

The Effect of Investors' Myopic Loss Aversions (MLA) on Iinvestments in Stocks in Tehran Stock Exchange

Mohammad Hasan Ebrahimi Sarv Olia; Mohammad javad Salimi; Hamze Ghouchifard

Volume 17, Issue 67 , October 2020, Pages 89-124

https://doi.org/10.22054/qjma.2020.46611.2055

Abstract
  Given the importance of the growth and development of the capital market in a country, knowing the factors that affect people's equity investment can help Capital market development and growth. Myopic Loss Aversion (MLA) is one of the factors introduced by Benartzi and Thaler (1995). In this regard, ...  Read More

Cost of Capital, CEO Turnover and Investment Opportunities

Mohamad Omid Akhgar; Hamze Zaheddoost

Volume 17, Issue 67 , October 2020, Pages 125-152

https://doi.org/10.22054/qjma.2020.22608.1619

Abstract
  The goal of my research is to explore relationship between the cost of capital and CEO turnover with an emphasis on investment opportunities in companies listed on Tehran Stock Exchange. By the expansion of companies, office's owners submit the company to managers. High cost of capital which stems from ...  Read More

The Role of Earnings Quality in Adopting a Persistent Dividend Policy: The System Generalized Method of Moments

Abbas Aflatooni; Zahra Nikbakht

Volume 17, Issue 67 , October 2020, Pages 153-175

https://doi.org/10.22054/qjma.2020.38991.1943

Abstract
  One of the firms’ tools to provide a low-risk image is adopting a persistent dividend policy. However, it should be noted that due to financial constraints, many firms are unable to implement this policy in the long run. This research investigates the role of earnings quality in adopting a persistent ...  Read More

The Role of Managerial Compensation in Changing the Relationship between Business Strategies and Over (under) Investment

Mohsen Rashidi; Milad Mardani; Mohammad Amiri

Volume 17, Issue 67 , October 2020, Pages 177-201

https://doi.org/10.22054/qjma.2020.44534.2030

Abstract
  The tendency to change the way investment is due to the lack of transparency in the financial situation and the unfavorable business strategy is created so that managers change business strategies in order to cover the risk arising from non-receipt of compensation. In this paper, the goal is to examine ...  Read More

Financial Distress and Restatement of Financial statements: Evidence from Tehran Stock Exchange

Zohreh Arefmanesh; Mohammad-Hossein Ghadirian-Arani; Zohreh Ghadirian Arani

Volume 17, Issue 67 , October 2020, Pages 203-227

https://doi.org/10.22054/qjma.2020.38986.1942

Abstract
  The main purpose of this study is to investigation the relationship between financial distress and restatement of financial statement for listed companies on the Tehran Stock Exchange (TSE). Consequently, in this study a sample of 107 nonfinancial listed companies on the TSE from 2010 to 2016 were investigated. ...  Read More