Volume 20 (2023)
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 Effect of Mental Accounting on Audit Quality

Mohammad hossein Setayesh; Younes Masoudi; Elias Dehdari; Mina Sadeghi

Volume 21, Issue 83 , November 2024, Pages 1-42

https://doi.org/10.22054/qjma.2024.79615.2567

Abstract
  This research explores the impact of mental accounting on audit quality, particularly focusing on how auditors' cognitive biases influence their judgments and decision-making. By understanding these biases, auditors can better identify risks and improve audit processes. The study is applied, quantitative, ...  Read More

Capital Structure
The Effect of Economic Booms and Recessions on the Speed of Working Capital Adjustment

Hassan Zalaghi; Maryam Zalaghi

Volume 21, Issue 83 , November 2024, Pages 43-76

https://doi.org/10.22054/qjma.2024.77458.2524

Abstract
  Working capital management increases performance and reduces risk, thereby lowering the cost of capital. Many studies have been conducted in the field of working capital, including the adjustment of working capital toward targets and the effects of various variables on it. However, the influence of the ...  Read More

Accounting report
Policymaking in Corporate Reporting in Iran: A Scenario Analysis and Robust Planning Approach

Morteza Adlzadeh

Volume 21, Issue 83 , November 2024, Pages 77-120

https://doi.org/10.22054/qjma.2024.80329.2583

Abstract
  The complexities and continuous changes in the business environment have raised significant doubts about the ability of corporate reporting systems to meet stakeholders' needs. Additionally, the unique characteristics of Iran's economic environment necessitate careful consideration of the forces shaping ...  Read More

Profitability
The Moderating Role of Conservatism in the Relationship between Audit Quality and Earnings Management

Hanie Hekmat; Vahid Heydarzadeh khalife khandi; Razieh Ghorbani

Volume 21, Issue 83 , November 2024, Pages 121-162

https://doi.org/10.22054/qjma.2024.79187.2555

Abstract
  The purpose of this research is to investigate the moderating role of conservatism in the relationship between audit quality and earnings management. The current research is analytical and correlational. Furthermore, this study is considered quantitative based on the nature and characteristics of the ...  Read More

Accounting tools
Perspectives on Sustainability in Strategic Management Accounting in Terms of Financial Technologies (FinTech)

Hamid Khodayari; Malektaj Maleki Oskuie; Azar Moslemi; Hasan Hemmati

Volume 21, Issue 83 , November 2024, Pages 163-212

https://doi.org/10.22054/qjma.2024.79325.2557

Abstract
  The purpose of this research is to explore perspectives on sustainability in strategic management accounting for the sustainability of companies in the context of financial technologies (FinTech). In terms of research method and based on its purpose and type of results, this study is classified as exploratory ...  Read More

Capital Structure
The Accounting Development Procedures Framework for Implementing Financial Startups in Capital Market Companies

Seyed Alireza Hossieni,; Hasan Valiyan; Mohammadreza Abdoli; Maryam Shahri

Volume 21, Issue 83 , November 2024, Pages 213-266

https://doi.org/10.22054/qjma.2024.79053.2554

Abstract
  The purpose of this research is the startup accounting development field’s framework and appraisal in the context of capital market companies. This study is exploratory in terms of the type of objective, and it is considered mixed in terms of the type of data collection. In order to measure the ...  Read More

Accounting report
The Effect of Religious Beliefs and the Mediating Role of Professional Ethics on Accountants’ Inaccuracy in Preparing Financial Statements

Esmaeil Khoshbakht; Amirhossein Taebi naghandari

Volume 21, Issue 83 , November 2024, Pages 267-304

https://doi.org/10.22054/qjma.2024.78797.2550

Abstract
  The present study aims to investigate the effect of religious beliefs on the inaccuracy of accountants in preparing financial statements, with a focus on the mediating role of professional ethics in Iran. For this purpose, 400 questionnaires were designed and distributed among official accounting and ...  Read More