Accounting and Auditing Review

Volume & Issue: Volume 20, Issue 3, December 2013, Pages 1-144

Reviewing Influential Factors on Capital Structure of Firms Listed in Tehran Security Exchange with Emphases on Production Market Competition

Pages 1-26

10.22059/acctgrev.2013.35673

Hosein Etemadi; Javad Montazeri

Form and Substance and Their Gap in Accounting

Pages 27-46

10.22059/acctgrev.2013.35674

Hashem Nikoomaram; Freydoon Rahnamai Roodposhti; Qodratolah Talebnia; Jamshid Peikfalak

An Empirical Study of the Relationship between Investment-Cash Flow Sensitivity and Accounting Conservatism (Efficient Contracting View or Distortion of Information Systems View?)

Pages 59-84

10.22059/acctgrev.2013.35676

Mohammad Hassani

The Effects of Auditor’s Characteristics on the Financial Restatement

Pages 85-100

10.22059/acctgrev.2013.35677

Mohammad reza Abdoli; Ali Gayoumi; Naser Partovi

The Compare of Excess Returns of Portfolio Based on Traditional Accruals and Percent Accruals

Pages 101-123

10.22059/acctgrev.2013.35678

Gholamreza kordestani; Monire Shahsavand

Evaluating the Effect of the Judgmental Approaches of Language in Reducing Audit Expectation Gap

Pages 123-144

10.22059/acctgrev.2013.35679

Sasan Mehrani; Ali Akbar Nonahal Nahr

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