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مطالعات تجربی حسابداری مالی
ISSN 2821-0166 · Allameh Tabataba'i University Press · 629 artikel di indeks
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Explaining the Implementation of Auditing Standard 701 by Independent Auditors and the Reporting Model of Key Audit Matters in Iran: A Mixed Methods Approach Based on Grounded Theory and Structural Equation Modeling
The reporting of Key Audit Matters (KAMs) represents a fundamental shift in modern auditing standards, aimed at enhancing the transparency of financial reports and improving communication between auditors and stakeholders. Despite the mandatory adoption of International Standard on Auditing (ISA)…
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The effect of key audit matters and management disclosures on auditors’ judgements and decisions
Disclosing key audit matters since 2022 has become necessary to enhance the informational value of the auditor's report, but research evidence regarding its consequences is limited. Among the implications, its impact on the auditor's perception of accountability and decision-making regarding…
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Providing a Model of Individual and Macro-level Factors Affecting Tax Accounting Quality
This paper aims to present a model of individual and macro-level factors affecting tax accounting quality. In terms of research directions, this paper is a combination of applied and developmental studies. In this research, 19 experts were used as the study sample. In order to conduct this…
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The Effect of CEO Overconfidence on Corporate Resilience Considering the Moderating Role of Concentrated Ownership
This study, considering the growing role of managers’ behavioral characteristics in financial decisions and the importance of ownership structure in shaping the consequences of these characteristics, examined the effect of CEO overconfidence on corporate resilience and the moderating role of…
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Framing the Staggered Board Structure in Breaking Governance Entrenchment
The present study seeks to present a paradigmatic framework from causes to consequences to develop the phenomenon of breaking the governance entrenchments of capital market companies. The methodological nature of this study is mixed, according to which, in implementing the analytical objectives of…
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Citation Analysis of Accounting and Auditing Research in Iran: A Text Mining Approach
Given that the number of citations a research work gives to other studies is considered a measure of its scientific credibility, researchers might focus more on the quantity of citations rather than their thematic relevance to their own work. Therefore, this study aims to examine the thematic…
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The Relationship Between Strategic Deviation and Trade Credit, Considering the Role of Financial Constraints
Trade credit serves as an accessible financing tool, particularly for firms facing financial constraints. This study aimed to examine the effect of financial constraints on the relationship between strategic deviation and trade credit. The research was applied in purpose and…
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Identifying the Factors Influencing the Reduction of Behavioral Biases in Managers and Investors
Reducing undesirable behavioral biases of managers and investors is one of the basic challenges in financial markets that can have significant effects on the quality of decisions and the efficiency of capital markets. Behavioral biases such as over-optimism, fear of loss, and emotional influences…
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Proposing Strategies to Address Ambiguities in the Auditing of MD&A Reports in Iran
the disclosure of material corporate information therein, the auditing of such reports has attracted the attention of capital market stakeholders. Accordingly, the aim of this study is to examine the existing ambiguities in the auditing practices of MD&A reports and to propose strategies for their…
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The Effect of Block Trading on Information Asymmetry: Emphasizing the Role of Media Coverage
Block trades, by transferring a significant volume of shares and revealing company-specific information, can influence the price discovery process and market efficiency, thereby affecting the level of information asymmetry among market participants. Accordingly, the aim of the present study is to…
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The Impact of Financial Health Indicators on the Amount of Loans Received by Customers in Banks, Considering the Role of Competition in the Industry
The present study aims to investigate the impact of financial health indicators on the amount of loans received by customers from banks, considering the role of competition in the industry. The statistical population consists of banks listed on the Tehran Stock Exchange, with the study period…
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Sustainability Reporting Framework in the Iranian Banking Industry: Processing and Interpreting Core Dimensions in the Form of a Strategic Roadmap
The aim of this research is to present a sustainability reporting framework for the Iranian banking industry. The research was conducted using a mixed methods approach; in the qualitative phase, the main dimensions and components were identified using data-based theory and their validity was…
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Does the Post-audit Changes in Net Income Influence How High- and Low-experience Investors Assess the Credibility of Financial Reporting Elements?
Given the regulatory requirement to publish unaudited annual financial statements before the audited versions in Iran's capital market and the significant discrepancies between the two, this study examines the interactive effect of investors' experience and changes in post-audit net income on the…
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Corporate Sustainability Reporting and Trade Credit Financing
Corporate sustainability represents a modern approach in business management that aims to create sustainable and long-term value for all stakeholder groups. Accordingly, the purpose of this research is to investigate the relationship between sustainability reporting and trade credit financing in…
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Earnings Disclosure Pressure and Its Impact on Corporate Sustainability Reporting: An Analysis of the Moderating Role of Corporate Governance
This study investigates the effect of earnings per share (EPS) disclosure pressure on the level of environmental information disclosure among companies listed on the Tehran Stock Exchange, with an emphasis on the moderating role of corporate governance. Using data from 110 firms over the period…
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Life Cycle and Cosmetic Earnings Management: The Moderating Role of Audit Quality
Financial scandals and crises observed in many countries as a result of the manipulation of financial reports have led to a loss of trust among investors and stakeholders in financial information. This lack of trust in financial reporting and the low quality of financial information flows can act…
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Investigating the Impact of Board Gender Diversity on ESG Disclosure: The Moderating Role of Audit Committee Characteristics
In recent years, non-financial disclosure has become increasingly important for stakeholders in making informed decisions. Non-financial disclosures by companies, such as Environmental, Social, and Governance (ESG) information disclosure, can be influenced by the characteristics of directors and…
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The Ontological Nature of Ponzi in the Emergence of Opportunistic Accounting Practices: Presenting a Paradigmatic Phenomenological Model
This study, through a paradigmatic phenomenological approach, seeks to present a model for understanding the influential role of Ponzi schemes in the formation of opportunistic accounting practices. In the first stage, an attempt was made to identify the propositional themes of the Ponzi phenomenon…
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The Role of Intellectual Capital in Improving Value Chain Efficiency, Increasing Cash Flows, and Reducing Company Bankruptcy Risk
In this study, the efficiency of the company's value chain was measured using the stochastic frontier function, and then the effect of intellectual capital on value chain efficiency, cash flows, and bankruptcy risk was examined. Although the statistical population of the study included all…
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Visualizing the Global Trend of Research on Audit Firm Mergers: A Bibliometric Analysis
Considering the scientific and practical significance of research in this field, conducting a bibliometric analysis aimed at mapping the global status, trends, factors, and bibliographic relationships within this domain is necessary and has not yet been comprehensively addressed. In this study…