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)
Validating Three-dimensional Model of Ethical Competencies’ Education in Accounting Program

Jafar Babajani; Ali Saghafi; Vajhollah Gorbaizadeh; Hiva Rastegar Moghadam

Volume 18, Issue 70 , July 2021, Pages 1-25

https://doi.org/10.22054/qjma.2021.53224.2164

Abstract
  It is expected that accountants provide information which increases the ability of decision making and professional judgement. In this regard, the rendered information should entail characteristics such as ethical principles. In other words, professional accountants should comply not only with the accounting ...  Read More

Financial Accounting
The Financial Consequences of Risk Disclosure in the Iranian Capital Market: A Case Study of Banks Listed in Tehran Stock Exchange

Ali Rahmani; Gholamreza Solimani; Mandana Taheri

Volume 18, Issue 70 , July 2021, Pages 27-50

https://doi.org/10.22054/qjma.2021.46908.2064

Abstract
  Interest groups, especially shareholders have demand for Disclosure and Reporting in the capital market and they change their expectations of risk and return based on disclosure of information. Therefore, disclosure has economic consequence for companies that according to the empirical literature, cost ...  Read More

Accounting report
Explaining Managerial Incentives for Earnings Manipulation Using Cumulative Prospect Theory (Case Study: Companies Listed in Tehran Stock Exchange)

Fahime Ebrahimi; Mohammad Hosein Setayesh; Hamidreza Zareifard

Volume 18, Issue 70 , July 2021, Pages 51-77

https://doi.org/10.22054/qjma.2021.57430.2212

Abstract
  Prospect theory explains how individuals’ feelings and preferences influence their decision-making. The purpose of this research was to investigate earnings manipulation incentives within companies listed in Tehran Stock Exchange using fourfold pattern of risk attitudes provided by the cumulative ...  Read More

Accounting report
The Effect of Information Disclosure Volume on The Efficiency of Price Formation Process

Alireza Rahrovi Dastjerdi

Volume 18, Issue 70 , July 2021, Pages 79-112

https://doi.org/10.22054/qjma.2021.55133.2193

Abstract
  Since the volume of corporate information disclosures is constantly increasing, this study seeks to distinguish information with a "text" nature from information with a "numbers" nature to examine the existence and the direction of the volume of these two types of information on the efficiency of the ...  Read More

Accounting report
Accounting Comparability and Audit Effort

Mojtaba Golmohammadi shuraki; Abolfazl Zare Mehrjardi

Volume 18, Issue 70 , July 2021, Pages 113-138

https://doi.org/10.22054/qjma.2021.53171.2163

Abstract
  Audit fee, which is one of the signs of an audit effort, is an important factor in the acceptance or rejection an audit by owners and auditors. The characteristics of the client and especially the characteristics of financial reporting are important factors that can affect the timing of the audit and ...  Read More

Accounting and various aspects of finance
Presentation the Pattern of Behavioral Entropy in Auditors (Case Study: the Audit Organization)

Ramin Hosseini; Alireza Matoufi; Mansor Kargaz; Ali Khozan

Volume 18, Issue 70 , July 2021, Pages 139-166

https://doi.org/10.22054/qjma.2021.56119.2201

Abstract
  One of the problems that many organizations have is changing the behavior of the employees of that organization. Leaving the state of behavioral balance can be considered as human behavioral entropy that can no longer comment on his behavior. Understanding the causes of these behaviors can prevent many ...  Read More

Financial Accounting
CEO Power, Family Ownership and Audit Fees: Analysis of Alignment and Entrenchment Theories

Roohollah Arab; Mohammad Gholamrezapoor; Narjes Amirnia; Seyed pouria Kazemi

Volume 18, Issue 70 , July 2021, Pages 167-193

https://doi.org/10.22054/qjma.2021.52432.2154

Abstract
  According to the of alignment and entrenchment theories, the CEO power may lead to a reduction audit fees by increasing the earning quality and reducing audit risk, or through opportunistic earnings management and fraudulent financial reporting can lead to increased agency problems and audit risk, and ...  Read More