Volume 21 (2024)
Volume 20 (2023)
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)
Earnings Management and Tone and Complexity of the Audit Reporting

elahe sadat hosseini; Mozaffar Jamalianpour

Volume 19, Issue 73 , April 2022, Pages 1-26


  Since the auditor's information tool is the audit report, the language and wording used in this report are critical. Although the auditor's report has improved over time, it still suffers from problems. Therefore, audit reports must be prepared carefully to reduce misconceptions as much as possible. ...  Read More

Accounting and various aspects of finance
The Impact of Corporate Governance Mechanisms on the Relationship between managers ' expectations stickiness & Future stock returns

nahid mohamadi; mehdi bahar moghadam; omid pourheidari

Volume 19, Issue 73 , April 2022, Pages 27-56


  Predicting stock rates and securities pricing is one of the most important issues in financial markets. The information provided by managers in corporate financial statements helps investors make optimal decisions. The value of this information depends on their accuracy and correctness, and managers' ...  Read More

Financial Accounting
The Firm’s Business Strategy, Cash Holdings and its Speed of Adjustment

Abbas Aflatooni; Zahra Nikbakht; Kefsan Mansouri

Volume 19, Issue 73 , April 2022, Pages 57-84


  The existence of firms' excess cash causes resources to stagnate and, cash deficit causes loss of investment opportunities. Therefore, firms generally try to maintain an optimal level of cash holdings. In addition, firms attempt to quickly correct any deviations from the optimal level of cash holdings. ...  Read More

Financial Accounting
The Effect of Comparability of Financial Statements and the Opacity in Financial Reporting on the Value Relevance of Earnings and Book Value per Share

Narges Hamidian; Golnaz Eshaghi

Volume 19, Issue 73 , April 2022, Pages 85-115


  The relevance and usefulness of accounting information can be measured by the simultaneous relationship between accounting information, returns or stock market prices. The Comparability of accounting information, as a qualitative feature of information, increases the value relevance of accounting information. ...  Read More

Accounting and various aspects of finance
Investigating the Relationship between Audit Expectation Gap and Investor Confidence: Examine the role of auditor’s improved level of communication

farzad eivani; hadis abdi; farshid kheirollahi; mehri alimoradi

Volume 19, Issue 73 , April 2022, Pages 117-149


  The purpose of this study was to investigate the relationship between the audit expectation gap and investor confidence, also to investigate the role of the auditor’s improved level of communication on this relationship. To investigate this effect and a model with higher order constructs using ...  Read More

Financial Accounting
Analysis of Earnings Quality in the Board Relations Network

Reza Taghizadeh; Mohammad Abdzadeh Kanafi; alieh ghermezi

Volume 19, Issue 73 , April 2022, Pages 151-175


  This study examines earnings quality in the relations network of the board of directors of companies in the Iranian stock market in the period 2011 to 2020. This study has a quantitative approach that is post-event in terms of implementation. Furthermore, it is based on graphic techniques on graph theory. ...  Read More

Financial Accounting
Losses Firm's Related Party Transaction and Unexpected Auditing Fees; Testing the Adjustment Effect of Corporate Ownership Structure

Mohammad Khatiri; Ali Ghasemi; Mahtab Darvishtabar Ahmad Chali; Omid Mehri Namak Avarani

Volume 19, Issue 73 , April 2022, Pages 177-205


  The present study investigates the effect of ownership structure in adjusting relationship between related party transactions and unexpected audit fees in loss-making companies. In this way and order to achieve research objectives; Data of 71 companies were extracted for a ten-year period from the beginning ...  Read More