Volume 21 (2024)
Volume 20 (2023)
Volume 19 (2022)
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)
Investigating the Impact of Time Budget Pressure on the Relationship between Dimensions of Philosophical mindset And Auditor Professional Judgment: A Structural Equation Approach

zahra fathee; Mahdi Bahar Moghaddam; omid pourheidari

Volume 18, Issue 69 , April 2021, Pages 1-28

https://doi.org/10.22054/qjma.2019.46462.2053

Abstract
  Auditors use professional judgment throughout the audit process. If the auditor's philosophical thinking has the comprehensiveness, reflection, and flexibility, it will lead to more professional judgment. Also, due to the increasing attention paid by audit firms to timing budgets as a measure of efficiency, ...  Read More

The Role of Independent Auditors and Audit Committees in Mitigating the Fraud Risks with Emphasis on the Reduction of In Consistencies between Financial and Non-Financial Measures

Javad Shekarkhah; fereshteh ahmadi pak; Isaac Behshour

Volume 18, Issue 69 , April 2021, Pages 29-54

https://doi.org/10.22054/qjma.2021.49296.2114

Abstract
  This research aims to investigate the role of independent auditors and audit committees (AC) in mitigating the fraud risks. Prior studies have showed that all auditors or audit committees are not equally adept at identifying and reducing fraud risks by using non-financial measures (NFMs). This study’s ...  Read More

Modeling for CEO Human Capital Measurement by Shannon Entropy Index and It’s Effect on Earnings Forecasts Quality

Ghodratollah Nikzad Chaleshtori; Mehdi Arabsalehi; Daryush Foroghi

Volume 18, Issue 69 , April 2021, Pages 55-84

https://doi.org/10.22054/qjma.2021.56501.2202

Abstract
  A review of the accounting theoretical literature confirms the role of CEO human capital as a valuable intangible asset for the company. The purpose of this study is to determine the effective criteria on the CEO human capital and to explain a comprehensive and multi-criteria model for measuring the ...  Read More

Level of the External Auditor’s Reliance Decision on the Internal Auditors Function as a Management Training Ground

Vahid Mennati; Okhtharoon Alipour

Volume 18, Issue 69 , April 2021, Pages 85-113

https://doi.org/10.22054/qjma.2021.56026.2200

Abstract
  Objectivity is one of the four fundamental principles of internal auditors Code of Ethics. In 2010, The Institute of Internal Auditors (IIA) introduced the Value Proposition and objectivity is one of the three core elements of it. Also, according to Auditing Standard No. 610, objectivity is one of the ...  Read More

Accounting report
Investigating the Moderating Effect of Auditing Quality on the Relationship between Financial Reporting Quality and Initial Public Offerings (IPOs) Underpricing

Navid Reza Namazi; Pedram Azizi

Volume 18, Issue 69 , April 2021, Pages 115-144

https://doi.org/10.22054/qjma.2021.54112.2181

Abstract
  The purpose of this study is to investigate the moderating effect of auditing quality on the relationship between financial reporting quality and initial public offerings (IPOs) underpricing of stocks. The population of this study is the companies listed on the Tehran Stock Exchange (TSE) and OTC of ...  Read More

The Effect of Investment and Credit Ratings on Relationship between Internal Control Weakness and Firm Value

seyed ali Vaez; Rahim Bonabi ghadim; Sajjad Chinekesh

Volume 18, Issue 69 , April 2021, Pages 145-173

https://doi.org/10.22054/qjma.2021.48408.2091

Abstract
  The value of a company is influenced by many factors such as the weakness of internal controls and the information quality resulting from it. In the meantime, level of investment and credit rating of the company can offset the weaknesses of internal controls and prevent devaluation of the company in ...  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

https://doi.org/10.22054/qjma.2021.51892.2147

Abstract
  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