Accounting and Auditing Review

Volume & Issue: Volume 26, Issue 2, 2019

Number of Articles: 7

Investigating the Relationship between External Corporate Governance Mechanisms and Financial Fraud, Focusing on Cognitive Evaluation Theory Insights on Agency Theory Prescriptions

Pages 169-192

10.22059/acctgrev.2019.275806.1008116

Gharibe Esmaili kia, Somayeh Najafnia, Mohammad Oshani

Developing a Model for Protecting Investors' Rights with Emphasis on Accounting Constructs

Pages 193-216

10.22059/acctgrev.2019.277289.1008139

Seyed Ali Hosseini, Bahareh Shafizadeh

Managerial ability, Political Connections and Fraudulent Financial Reporting

Pages 217-238

10.22059/acctgrev.2019.263263.1007956

Javad Rezazadeh, Abdullah Mohammadi

Identification and Ranking of Barriers to the Expected Credit Loss (ECL) Model Implementation in Iranian Banks Using the FAHP and WASPAS Technique

Pages 239-254

10.22059/acctgrev.2019.278218.1008149

Ali Rezaei, Azita Jahanshad, Gholamhassan Taghi nataj malek shah

Iranian Auditors Perspectives about Auditing of Fair Value Estimates

Pages 255-278

10.22059/acctgrev.2019.267774.1008023

Gholamreza Soleimaniamiri, Mahnaz Mahmoudkhani

Designing Human Resources Valuation Model and its Reporting at the National Iranian Oil Company and its Subsidiary Companies

Pages 279-300

10.22059/acctgrev.2019.273797.1008096

Elham Hasani Azar, Shahnaz Mashayekh, Aezvan Hejazi

Conceptualizing Wise Auditor Decision Making based on Grounded Theory Approach

Pages 301-326

10.22059/acctgrev.2019.265838.1007989

Hasan Valiyan, Mohammadreza Abdoli, Alireza Koushki Jahromi

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