Accounting and Auditing Review

Accounting and Auditing Review

A
  • Abbasian, Hossein Evaluating the Internal Quality of the Master's Curriculum in Auditing in Iran: Perspectives of Faculty and Students [Volume 31, Issue 4, 2024, Pages 697-732]
  • Aflatooni, Abbas Clarification, Prioritization, and Examination of the Role of Financial Corruption Dimensions in Financial Statement Manipulation [Volume 31, Issue 3, 2024, Pages 519-546]
  • Alizadeh, Elham The Application of Cash Tax Savings in Investment and Dividend Distribution in Selected Persian Gulf Countries [Volume 31, Issue 2, 2024, Pages 338-368]
  • Amini, Peyman Challenges and Opportunities of Implementing Inflation Accounting in Iran's Reporting Environment [Volume 31, Issue 2, 2024, Pages 182-221]
  • Anvary Rostamy, Ali Asghar The Impact of Financial Restrictions and Institutional Investors on the Sensitivity of Cash Holdings to Asymmetric Operating Cash Flows [Volume 31, Issue 2, 2024, Pages 222-258]
  • Arabmzazr Yazdi, Mohammad Journal Entry Complexity Measurement and Anomaly Detection [Volume 31, Issue 3, 2024, Pages 598-634]
  • Asadi, Mahmoud The Moderating Role of Drought in the Relationship between Corporate Social Responsibility and Financial Performance [Volume 31, Issue 1, 2024, Pages 123-153]
  • Asnaashari, Hamideh Journal Entry Complexity Measurement and Anomaly Detection [Volume 31, Issue 3, 2024, Pages 598-634]
B
  • Badri Gamchi, Hassan The Effect of Reporting Convergence toward an Integrated Framework on Financial Reporting Quality and Agency Conflicts [Volume 31, Issue 2, 2024, Pages 259-289]
  • Bagherzadegan, Reza The Relationship between Post-materialism, Public Interest Protection, Independence, and the Alignment of Auditor and Client Interests [Volume 31, Issue 4, 2024, Pages 635-667]
  • Bahramian, Behdin Analyzing the Impact of Analytical Paralysis on Investors' Decisions in the Tehran Stock Exchange [Volume 31, Issue 1, 2024, Pages 95-122]
  • Banimahd, Bahman The Relationship between Post-materialism, Public Interest Protection, Independence, and the Alignment of Auditor and Client Interests [Volume 31, Issue 4, 2024, Pages 635-667]
  • Baraz, Melika Examining the Content and Factors Affecting the Disclosure of Key Audit Matters: The First Year of Implementation of the 701 Audit Standard in Iran [Volume 31, Issue 1, 2024, Pages 154-181]
  • Bazyar, Maryam The Impact of Financial Restrictions and Institutional Investors on the Sensitivity of Cash Holdings to Asymmetric Operating Cash Flows [Volume 31, Issue 2, 2024, Pages 222-258]
  • Blue, Ghasem A Model for Managerial Ability Measurement with Emphasis on Accounting Constructs [Volume 31, Issue 3, 2024, Pages 428-460]
D
  • Daneshmandi, Najmeh The Impact of Religiosity on the Quality of Voluntary Accounting Disclosure: The Mediating Role of Managerial Narcissism [Volume 31, Issue 3, 2024, Pages 461-491]
  • Daryaei, Abbas Ali Designing a Model of Audit Quality Based on Various Organizational Culture Factors [Volume 31, Issue 1, 2024, Pages 45-69]
  • Dianati Deilami, Zahra Evaluating the Internal Quality of the Master's Curriculum in Auditing in Iran: Perspectives of Faculty and Students [Volume 31, Issue 4, 2024, Pages 697-732]
E
  • Eskandar, Hoda Predicting Voluntary Auditor Change Using the Water Cycle Algorithm [Volume 31, Issue 2, 2024, Pages 315-337]
F
  • Faghihzadeh, Parisa Impact of Company and Market Information Uncertainty on Investors' Cognitive Dissonance Regarding Earning Announcement [Volume 31, Issue 3, 2024, Pages 573-597]
  • Fakhari, Hossien Ego Depletion, Professional Skepticism, and Decision-making Quality in Forensic Auditors [Volume 31, Issue 2, 2024, Pages 290-314]
  • Faraji, Omid The Moderating Role of Drought in the Relationship between Corporate Social Responsibility and Financial Performance [Volume 31, Issue 1, 2024, Pages 123-153]
  • Foroghi, Darush Impact of Company and Market Information Uncertainty on Investors' Cognitive Dissonance Regarding Earning Announcement [Volume 31, Issue 3, 2024, Pages 573-597]
G
  • Garkaz, Mansour The Relationship between the Tenure of an Audit Firm Partner and Audit Quality: Examining the Moderating Role of Audit Firm Change [Volume 31, Issue 4, 2024, Pages 668-696]
  • Ghaderi, Kaveh Clarification, Prioritization, and Examination of the Role of Financial Corruption Dimensions in Financial Statement Manipulation [Volume 31, Issue 3, 2024, Pages 519-546]
  • Ghaemi, Mohammad Hosein Examining the Content and Factors Affecting the Disclosure of Key Audit Matters: The First Year of Implementation of the 701 Audit Standard in Iran [Volume 31, Issue 1, 2024, Pages 154-181]
H
  • Haghdadi, MohammadReza The Relationship between the Tenure of an Audit Firm Partner and Audit Quality: Examining the Moderating Role of Audit Firm Change [Volume 31, Issue 4, 2024, Pages 668-696]
  • Hamedi, Fatemeh Acceptance Model of Integrated Reporting in Iranian Universities [Volume 31, Issue 1, 2024, Pages 1-44]
  • Hamidian, Narges Impact of Company and Market Information Uncertainty on Investors' Cognitive Dissonance Regarding Earning Announcement [Volume 31, Issue 3, 2024, Pages 573-597]
  • Hasanzadeh, Shadi Intra-industry Connectedness, Large Shareholders Portfolio Diversification and Cost of Capital: The Moderating Role of Corporate Governance [Volume 31, Issue 1, 2024, Pages 70-94]
  • Hassani, Mohammad The Effect of Reporting Convergence toward an Integrated Framework on Financial Reporting Quality and Agency Conflicts [Volume 31, Issue 2, 2024, Pages 259-289]
  • Heidari, Amirmohammad Challenges and Opportunities of Implementing Inflation Accounting in Iran's Reporting Environment [Volume 31, Issue 2, 2024, Pages 182-221]
  • Heidari, Amirmohammad Exploring the Factors Influencing the Adoption of Strategic Management Accounting Techniques: A Focus on Contingency and Control Variables [Volume 31, Issue 4, 2024, Pages 733-762]
  • Hejazi, Rezvan Conceptualizing the Theoretical Framework of Management Accounting: A Grounded Theory Approach [Volume 31, Issue 4, 2024, Pages 817-849]
J
  • Jeddi, Roghayye Phenomenology of the Dominant Environment in Public Sector Accounting Education from the Perspective of Graduates in Public Sector Accounting [Volume 31, Issue 4, 2024, Pages 794-816]
K
  • Karami, Gholamreza Identifying Key Drivers Influencing the Future of Auditing: A Meta-Synthesis Approach [Volume 31, Issue 2, 2024, Pages 390-427]
  • Kazazi Goudarzi, Milad Asymmetric Reactions of Abnormal Audit Fee Jumps to Credit Status Changes [Volume 31, Issue 3, 2024, Pages 492-518]
  • Khodakarami, Mehdi The Moderating Role of Drought in the Relationship between Corporate Social Responsibility and Financial Performance [Volume 31, Issue 1, 2024, Pages 123-153]
  • Khodamipour, Ahmad The Application of Cash Tax Savings in Investment and Dividend Distribution in Selected Persian Gulf Countries [Volume 31, Issue 2, 2024, Pages 338-368]
M
  • Mansouri, Mohammad Javad Identifying Key Drivers Influencing the Future of Auditing: A Meta-Synthesis Approach [Volume 31, Issue 2, 2024, Pages 390-427]
  • Mehrabanpour, Mohammadreza Conceptualizing the Theoretical Framework of Management Accounting: A Grounded Theory Approach [Volume 31, Issue 4, 2024, Pages 817-849]
  • Moetoofi, Alireza The Relationship between the Tenure of an Audit Firm Partner and Audit Quality: Examining the Moderating Role of Audit Firm Change [Volume 31, Issue 4, 2024, Pages 668-696]
  • Mohammadi, Majid Analyzing the Impact of Analytical Paralysis on Investors' Decisions in the Tehran Stock Exchange [Volume 31, Issue 1, 2024, Pages 95-122]
  • Molanazari, Mahnaz Acceptance Model of Integrated Reporting in Iranian Universities [Volume 31, Issue 1, 2024, Pages 1-44]
  • Moradi, Amir Journal Entry Complexity Measurement and Anomaly Detection [Volume 31, Issue 3, 2024, Pages 598-634]
  • Mozafari, Fahimeh Analyzing the Effective Dimensions of Emerging Technologies on the Accounting Profession: A Meta-synthesis [Volume 31, Issue 4, 2024, Pages 763-793]
N
  • Naghdi, Sajad Phenomenology of the Dominant Environment in Public Sector Accounting Education from the Perspective of Graduates in Public Sector Accounting [Volume 31, Issue 4, 2024, Pages 794-816]
  • Nazarian, Raheleh Analyzing the Effective Dimensions of Emerging Technologies on the Accounting Profession: A Meta-synthesis [Volume 31, Issue 4, 2024, Pages 763-793]
  • Nazaripour, Mohammad Exploring the Factors Influencing the Adoption of Strategic Management Accounting Techniques: A Focus on Contingency and Control Variables [Volume 31, Issue 4, 2024, Pages 733-762]
  • Noori, Mohammad Mehdi Evaluating the Internal Quality of the Master's Curriculum in Auditing in Iran: Perspectives of Faculty and Students [Volume 31, Issue 4, 2024, Pages 697-732]
P
  • Piri, Habib Comparative Analysis of Artificial Neural Networks and Linear Regression in Predicting the Continuation of Shareholders' Overreaction Trends [Volume 31, Issue 3, 2024, Pages 547-572]
  • Pourheidari, Omid The Application of Cash Tax Savings in Investment and Dividend Distribution in Selected Persian Gulf Countries [Volume 31, Issue 2, 2024, Pages 338-368]
R
  • Rahmani, Ali Acceptance Model of Integrated Reporting in Iranian Universities [Volume 31, Issue 1, 2024, Pages 1-44]
  • Rahmaninia, Ehsan The Effect of Reporting Convergence toward an Integrated Framework on Financial Reporting Quality and Agency Conflicts [Volume 31, Issue 2, 2024, Pages 259-289]
  • Ramezanian, Rayan Conceptualizing the Theoretical Framework of Management Accounting: A Grounded Theory Approach [Volume 31, Issue 4, 2024, Pages 817-849]
  • Rashidi, Mohsen Asymmetric Reactions of Abnormal Audit Fee Jumps to Credit Status Changes [Volume 31, Issue 3, 2024, Pages 492-518]
  • Rohban, Mohammad Hossein Journal Entry Complexity Measurement and Anomaly Detection [Volume 31, Issue 3, 2024, Pages 598-634]
  • Roosta, Manuchehr A Model for Managerial Ability Measurement with Emphasis on Accounting Constructs [Volume 31, Issue 3, 2024, Pages 428-460]
S
  • Safarzadeh Bandari, Mohammad Hossein Journal Entry Complexity Measurement and Anomaly Detection [Volume 31, Issue 3, 2024, Pages 598-634]
  • Safdel, Erfan Predicting Voluntary Auditor Change Using the Water Cycle Algorithm [Volume 31, Issue 2, 2024, Pages 315-337]
  • Sajjadi, Zanyar Intra-industry Connectedness, Large Shareholders Portfolio Diversification and Cost of Capital: The Moderating Role of Corporate Governance [Volume 31, Issue 1, 2024, Pages 70-94]
  • Shahbazi, Vahid Designing a Model of Audit Quality Based on Various Organizational Culture Factors [Volume 31, Issue 1, 2024, Pages 45-69]
  • Shahsavand, Monire Examining the Content and Factors Affecting the Disclosure of Key Audit Matters: The First Year of Implementation of the 701 Audit Standard in Iran [Volume 31, Issue 1, 2024, Pages 154-181]
  • Shirowzhan, Hani Ego Depletion, Professional Skepticism, and Decision-making Quality in Forensic Auditors [Volume 31, Issue 2, 2024, Pages 290-314]
  • Shoaa Kazemi, Mehrangiz Acceptance Model of Integrated Reporting in Iranian Universities [Volume 31, Issue 1, 2024, Pages 1-44]
  • Shojaei Nasir Abadi, Milad Comparative Analysis of Artificial Neural Networks and Linear Regression in Predicting the Continuation of Shareholders' Overreaction Trends [Volume 31, Issue 3, 2024, Pages 547-572]
  • Sotudeh, Reza Comparative Analysis of Artificial Neural Networks and Linear Regression in Predicting the Continuation of Shareholders' Overreaction Trends [Volume 31, Issue 3, 2024, Pages 547-572]
  • Soumi, Maedeh Asymmetric Reactions of Abnormal Audit Fee Jumps to Credit Status Changes [Volume 31, Issue 3, 2024, Pages 492-518]
T
  • Taherinia, Masoud Analyzing the Impact of Analytical Paralysis on Investors' Decisions in the Tehran Stock Exchange [Volume 31, Issue 1, 2024, Pages 95-122]
V
Y
  • Yaghoobnezhad, Ahmad The Effect of Reporting Convergence toward an Integrated Framework on Financial Reporting Quality and Agency Conflicts [Volume 31, Issue 2, 2024, Pages 259-289]
  • Yazdani, Hamid Reza Identifying Key Drivers Influencing the Future of Auditing: A Meta-Synthesis Approach [Volume 31, Issue 2, 2024, Pages 390-427]
  • Yazdifar, Hassan Predicting Voluntary Auditor Change Using the Water Cycle Algorithm [Volume 31, Issue 2, 2024, Pages 315-337]
Z
  • Zalaghi, Hasan Clarification, Prioritization, and Examination of the Role of Financial Corruption Dimensions in Financial Statement Manipulation [Volume 31, Issue 3, 2024, Pages 519-546]
  • Zare, Iman The Impact of Religiosity on the Quality of Voluntary Accounting Disclosure: The Mediating Role of Managerial Narcissism [Volume 31, Issue 3, 2024, Pages 461-491]