Volume 21 (2024)
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)
Audit Quality
The Role of Litigation Risk, Information Asymmetry and Economic Uncertainty in Explaining Audit Fee

Mandana Taheri; Ghasem Blue; Ramin Parvarpour

Volume 20, Issue 80 , February 2024, Pages 1-33


  Information asymmetry and economic uncertainty are features of the capital market in today's complex business environment, which increase audit risk and litigation risk, and can be effective in explaining audit fees. The purpose of this research is to investigate the role of legal claims risk, information ...  Read More

Financial Accounting
A Bibliometric Analysis of Financial Distress Research: Current Status, Emerging Trends

Mohamad Marfo; Mohammad javad Salimi; Iman Raeesi Vanani; Mojtaba Alifamian

Volume 20, Issue 80 , February 2024, Pages 35-79


  Purpose: The rapid development of technology and extensive environmental changes have accelerated economic growth, and the increasing competition among enterprises has restricted access to profit and increased the probability of enterprises ' financial distress. Due to the effects of high costs of financial ...  Read More

Accounting tools
Audit Engagement Quality Control Review Process

Mehri Bakhteyari; Javad Rezazadeh; kumars Biglar

Volume 20, Issue 80 , February 2024, Pages 81-130


  The implementation of the engagement quality control review (EQCR) by the engagement quality control reviewer has been considered as one of the key elements of quality control in the auditing standards and its implementation is required in the audit of companies listed on the stock exchange. In this ...  Read More

Financial Accounting
COVID-19, Accruals Quality and Cost of Debt

Abbas Aflatooni; Kefsan mansouri; Zahra Nikbakht

Volume 20, Issue 80 , February 2024, Pages 131-164


  The accounting information quality and its relationship with financing decision-making is one of the important issues that attract interest from researchers. However, the way accounting information quality affects financing costs during the COVID-19 pandemic is a topic that has not been explored in domestic ...  Read More

Financial Accounting
Evaluation Matrix of Perspective on the Driving Forces of Legacy Accounting

Fatemeh Jalali Gorgani; Mohammadreza Abdoli; Hasan Valiyan; Mehdi Safari gerayli; Mohammad Mehdi Hossini

Volume 20, Issue 80 , February 2024, Pages 165-213


  The purpose of this study is evaluation matrix of perspective on the driving forces of legacy accounting. In this study, in terms of the methodological goal, this study is exploratory and from the perspective of the result, it is placed in the category of applied research. The participants in the qualitative ...  Read More

Accounting report
Discovery of Audit Distortions and Financial reporting readability; Emphasis on the moderating role of managers' ability

Mahdi Saghafi; Azam Pouryousof; Ali Shirzadi

Volume 20, Issue 80 , February 2024, Pages 215-254


  In this research, the relationship between the discovery of audit distortions and the readability of financial reports has been investigated, as well as the moderating effect of management ability on this relationship. This research is practical in terms of its purpose, and the correlation method is ...  Read More

Financial Accounting
Role of Management of Working Capital Items in Explaining the Operational Efficiency of Companies Listed on the Tehran Stock Exchange

Behrooz Badpa; Sohrab Osta; Fatemeh Darvish-Hoseini

Volume 20, Issue 80 , February 2024, Pages 255-287


  Working capital management is crucial for business growth and survival as it maximizes enterprise value and shareholder wealth, thereby maintaining competitive conditions and optimal performance. This study identified and explained accounting variables determining operational efficiency (OE) of the companies ...  Read More