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)
Accounting and various aspects of finance
The CEO Authority Effect on Dividend Payout Probability: The Role of Profitability and Cash Flow Volatility

shokrollah khajavi; soraya weysihesar

Volume 20, Issue 79 , December 2023, Pages 1-44


  Dividend policy is one of the most important topics in financial literature. CEOs with a high level of authority are motivated to use dividends payout as a strategy to build a reputation in capital markets, aiming to obtain external financing on favorable terms. However, the expected net value of such ...  Read More

Accounting and various aspects of finance
Audit Quality: Providing a Model and Investigating the Gap between the Current Situation and the Desired Level

AliAkbar Javan; jafar babajani; mohamad marfo; Farokh Barzideh

Volume 20, Issue 79 , December 2023, Pages 45-84


  In this study, by using the Fuzzy Delphi research methodology and getting the expert opinions, it was tried to identify indicators for improving audit quality approved by experts in order to design a suitable model for the Economy of IRAN by utilizing a confirmatory factor analysis model. Also in this ...  Read More

Accounting report
Investigating the Effect of Change in Loan Loss Provisioning Method on Financial Reporting Quality of Banks

Mohammad Soleymani; Mohammad Arabmazar Yazdi; MohammadHosien SafarZade; Javad Shekarkhah

Volume 20, Issue 79 , December 2023, Pages 85-123


  This study aims to investigate how a change in the accounting method of calculating bank loan loss provisions affects financial reporting quality of banks. In doing so, the current theoretical literature on the topic of the research has been described and the conflicting arguments in the previous research ...  Read More

Accounting and various aspects of finance
Managerial Overconfidence, Firm’s Profitability, and its Predictability

Mehdi Nikravesh

Volume 20, Issue 79 , December 2023, Pages 125-163


  This study examines the effect of firms’ chief executive officers’ overconfidence on their firms’ profitability and the predictability of this profitability. The study tests hypotheses regarding the significant positive impact of chief executive officers' overconfidence on profitability ...  Read More

Accounting and various aspects of finance
Identification of Non-Fragile Variables Affecting Tax Audit Quality

Mohammad Hassanjani Khoshkroudi; Iman Dadashi; Bahram Mohseni maleki rastaghi; Hamidreza Gholamnia roshan

Volume 20, Issue 79 , December 2023, Pages 165-203


  The aim of this study is to develop a comprehensive model that identifies the non-fragile variables affecting the quality of tax audit. We analyzed 511 tax files from Mazandaran province in the period spanning 2012 and 2021. Initially, through interviews with experts and literature, 64 factors affecting ...  Read More

Financial Accounting
Phenomenological Exploring of the Lived Experiences of Candidates Participating in the CPA Exam

Sajad Naghdi; Roghayye Jeddi

Volume 20, Issue 79 , December 2023, Pages 205-243


  The willingness of accountants to participate in the certified public accountant (CPA) exam has led to a highly competitive and challenging environment. Therefore, the aim of this research is to explore the lived experiences of CPA candidates. Given the psychological orientations, the unique scientific ...  Read More

Accounting and various aspects of finance
Evaluation of Challenging Areas of Accrual Accounting Implementation in the Public Sector

Ahmad Mahdavi; Ali Zabihi; Abassali Pouraghajan

Volume 20, Issue 79 , December 2023, Pages 245-282


  The purpose of this research is to evaluate the challenging areas of accrual accounting implementation in the General Department of the Ministry of Economy and Finance of Mazandaran province. The methodology of this study is mixed. In the qualitative part, through systematic screening, the challenging ...  Read More