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Pizhūhish/hā-yi ḥisābdārī-i mālī
ISSN 2322-3405 · University of Isfahan · 48 artikel di indeks
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Artikel Jurnal Teks lengkap
Examining the Cognitive Antecedents of Fraud Tolerance: A Structural Model Integrating TPB and Moral Disengagement
Fraud tolerance, individuals’ willingness to accept fraudulent behavior, has emerged as a critical yet understudied factor contributing to the persistence of fraud in organizations. This study examines the cognitive and psychological antecedents of fraud tolerance by integrating the Theory of…
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Gender in Auditing Literature: A Bibliometric Analysis
This paper provides a bibliometric analysis of research on gender in auditing from 1988 to 2025. Using the Scopus database and employing the Bibliometrix package in the R environment for analysis and mapping of bibliometric networks, this study identifies the most influential authors, journals…
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The Effect of Defensive and Prospective Business Strategies on Cash Dividend Payments: The Moderating Role of Free Cash Flows and Financial Constraints
Dividend policy is one of the most important financial decisions of firms, influenced by various factors such as financial conditions, growth opportunities, and strategic characteristics. Among these factors, a firm’s business strategy can serve as a fundamental determinant that shapes managers’…
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Board Network and Accounting Conditional Conservatism
This study investigates the structure of inter-organizational networks among firms listed on the Iranian capital market, based on shared board memberships, and analyzes how firms’ positions within these networks influence accounting conservatism. Employing a quantitative approach, the research…
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Economic Uncertainty and Financial Reporting Readability
Economic policy uncertainty stands as a formidable challenge in the realm of financial reporting, wielding a profound influence over the presentation of crucial financial information. Thus, it becomes imperative to incorporate the effects of this uncertainty into the models that explore the factors…
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Impact of Difficulty of Financial Report Readability on Stock Mispricing: The Moderating Role of Majority Real Shareholders Ownership and Institutional Ownership
The difficulty in the readability of financial reports, resulting from a lack of informational transparency, challenges the valuation of stocks and leads to mispricing—particularly among individual investors. This study examines the effect of financial reporting readability difficulty on stock…
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Effectiveness of the Integrated Reporting Pattern under Fintech Development Consequence: The 3D Matrix Mechanism for Creating Value for Stakeholders' Decision Making
This research aims to evaluate the effectiveness of the Integrated Reporting Pattern under Brig Fintech Capabilities in the form of a 3D Matrix Mechanism for creating value for stakeholders. This study is inductive in terms of methodology and based on the process of implementing phenomenology…
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A Systematic Review of the Literature on Evaluating the Performance of Independent Auditors with a Meta-Synthesis Approach
Financial statements are an important tool for communicating financial information to various stakeholders. Users of financial statements always rely on the audit results performed by competent and independent auditors. Auditing is performed through qualitative processes and efforts. Therefore…
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Providing a Framework for Understanding the Future Consequences of Neurocognitive Accounting in the Capital Market: Scenario Planning of Key Drivers effective in the Quality of Financial Decisions
The aim of this study is to achieve a framework for understanding the future outcomes of developing neurocognitive accounting to improve the quality of financial decision-making in the capital market. This study is categorized as a multi-method approach research that, through analytical phases…
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The Moderating Role of the Probability of Earnings Manipulation on the Relationship between Financing Constraints and Accounting Information Quality
Considering the importance of accounting information quality, this study aims to investigate the moderating role of the probability of earnings manipulation on the relationship between financing constraints and accounting information quality. To test the research hypotheses, a sample of 115…
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Ownership Concentration and Auditors' Professional Responsibility Regarding Earnings Management: Does a Modified Audit Opinion Lead to Auditor Change?
Ownership concentration is one of the key factors influencing management behavior and the professional responsibility of auditors. This study investigates the impact of corporate ownership concentration on the relationship between earnings management behavior, auditor opinion, and auditor change…
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The Effect of Sustainability Reporting on Investment Sensitivity to Internal Cash Flow
One of the topics well addressed in the theoretical foundations of financial economics is the sensitivity of investment costs to cash flow. A company’s reliance on internal resources is determined by its investment sensitivity to its cash flow. This research investigates the impact of…
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The Impact of Personality Traits on Investment Decisions: The Mediating Role of Belief about Tail Events, Extrapolative Beliefs, and Expectations
In recent years, fluctuations in financial markets and the emergence of various investment options have drawn researchers' attention to the role of investors' psychological characteristics in financial decision-making. This study aimed to examine the impact of personality traits on the willingness…
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Examining the Relationship Between the Elements of the Fraud Hexagon and Fraudulent Financial Reporting
The present study seeks to identify the relationships between fraud hexagon elements of fraud and fraudulent financial reporting. In order to achieve this goal, data related to companies listed on the Tehran Stock Exchange during the years 2014 to 2019 were analyzed using logistic regression using…
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Examining the Impact of CEO Media Coverage on Firm Value: The Mediating Role of Cash Holdings
CEO media coverage serves not only as a means of disseminating information to stakeholders but also as an external monitoring mechanism that can influence managerial performance and affect firm value. Accordingly, the present study aims to examine the impact of CEO media coverage on firm value…
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Audit Committee Chair’s Financial Accounting Expertise and Oversight Effectiveness
Within the framework of corporate governance, audit committees play a vital and undeniable role in overseeing financial reporting and auditing. Despite extensive research on the financial expertise of audit committee members, the pivotal role of the committee chair—leader and coordinator of…
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CEO Power and Reclassification-Based Earnings Management Across Corporate Life Cycle Stages
CEO power plays a crucial role in a company's decision-making processes and can influence the use of classification shifting as a method of earnings management. This study examines the relationship between CEO power and earnings management through classification shifting, with a particular focus on…
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The Investigation Effect of Slack Resources on Profitability with an Emphasis on the Size Factor of Companies
There are many positive and negative viewpoints regarding the necessity of slack resources in organizations. At the same time, it seems that the degree of ease of reuse of organizational slack resources, and especially human slack resources, is a function of the size of companies. Therefore, this…
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The Relationship between Job Compatibility and Job Performance of Management Accountants: The mediating Role of Business Intelligence
Job adaptability refers to the ability to respond rapidly to evolving ideas, responsibilities, expectations, desires, strategies, and other work processes. Job adaptability encompasses the dimensions of curiosity, control, confidence, and concern, all essential for job performance. This study…
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Comparative Meta-Analysis of Arbitrage Opportunities in Option Pricing Models: Evidence from Black-Scholes, Heston, and Binomial Models
The purpose of this study is to empirically investigate arbitrage based on option pricing models, which uses three pricing methods, including Black-Scholes, Heston, and binomial. This study is an applied analysis with a meta-analysis method in nature. By reviewing 206 published articles and…