Volume 19 (2022)
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)
Financial Accounting
Identification and Ranking of Factors Affecting Innovation in Accounting

Mohammad Hossein Setayesh; Zahra Rezaeianzadeh

Volume 20, Issue 78 , September 2023, Pages 1-33


  The main goal of this research is to identify and rank factors affecting innovation in accounting. In this research, firstly, accounting specialists were selected by purposeful sampling methods, and then qualitative data were collected using open questionnaires. After analyzing the collected data using ...  Read More

Financial audit
Scientific Mapping of the Literature on Internal Audit Quality

Bita Mashayekhi; Milad Samavat; Amin Jahangard

Volume 20, Issue 78 , September 2023, Pages 35-75


  This study aims to conduct a literature review on internal audit quality literature using bibliometrics methods, including time-trend and impact analysis of studies, journals, authors, institutions, and countries. We also identified Conceptual, Intellectual, and Social structure of this line of research. ...  Read More

Financial Accounting
Investigating the Moderating Role of Gender and Social Identity on the Relationship between Islamic Cultural Values and the Audit Performance and Attitude

Zahra Eslami fard; Omid Pourheidari; Amirhossein Taebi naghandari

Volume 20, Issue 78 , September 2023, Pages 77-116


  Accounting is a reflection of the performance of economic entities, influenced by numerous factors. Culture is one of the most important factors influencing the development of accounting. This study explores how gender and social identity moderate the relationship between Islamic cultural values and ...  Read More

Accounting and various aspects of finance
Financial Report Readability and Stock Price Synchronicity: The Moderator Role of CEO Media Exposure

Ghodratolla Barzegar; Mohsen Faghih

Volume 20, Issue 78 , September 2023, Pages 117-153


  A significant part of capital market research is stock price synchronicity and its influencing factors. When considering these factors, financial report readability and CEO media exposure emerge as critical elements in fostering a conducive environment for conveying understandable information to the ...  Read More

Accounting and various aspects of finance
Examining the Impact of Investors' Sentiment on Their Expectations of Future Earnings

HamidReza Ganji; Shahnaz Mashayekh; Zakiye Seddighi

Volume 20, Issue 78 , September 2023, Pages 155-190


  Investors' decision-making processes are influenced by a combination of rational behavior and emotions, particularly during special circumstances where emotional behaviors may overshadow rationality. This study aims to examine the influence of investor sentiments on their expectations of future earnings. ...  Read More

Accounting report
Comparing the Expectations of Financial Reporting Preparers and Users of Integrated Financial Reporting

Farzad Eivani; Hadis Abdi; Farshid Kheirollahi; nasrin moridi

Volume 20, Issue 78 , September 2023, Pages 191-220


  Integrated financial reporting provides crucial information about an organization's strategy, direction, performance, and future outlook encompassing business, social, and environmental performance within its operational context. It also promotes a coherent and effective approach to corporate reporting. ...  Read More

Accounting and various aspects of finance
Presenting a Model of Auditors' Psychological Well-being and Evaluating Identified Themes in the Auditing Profession

Shahla Talari; Fatah Behzadian; Mehdi Safari gerayli; Rahman Saedi

Volume 20, Issue 78 , September 2023, Pages 221-272


  Changing the nature of behavioral knowledge in the auditing profession from purely classical processes in the development of auditors' functions to philosophical and cognitive processes has increased the quality of work life in this field. The purpose of this study is to present a model of auditors' ...  Read More