Accounting and Auditing Research

Volume & Issue: Volume 15, Issue 59, Autumn 2023

Number of Articles: 11

The Necessity of Optimizing the Financial Statement: A Grounded Theory Analysis

Pages 5-18

Fatemeh Moridi, Rezvan Hejazi, Hamid Reza Vakilifard, Mohammad Hosein Ranjbar

Design and Validation of the Effective Size Model of Internet Audit Department

Pages 19-44

Hamid Asadzade, Mohammadreza Nikbakht, Ali Esmaelzadeh Maghari

The Relationship Between Non-Executive Directors with Executive Position in Other Firms and Company Performance

Pages 45-62

Hussein Sharifi Mendi, Mohammadreza Shoorvarzy

Investigating the Impact of Factors Affecting Tax Avoidance and Presenting an Optimal Tax Avoidance Prevention Model

Pages 63-86

Marjan Fakhar, Khosro Faghani Makrani, Naghi Fazeli

Investigating the Impact of Financing Restrictions on the Relationship between Debt and Investment

Pages 87-100

Esmaeil Akhlaghi Yazdinejad, Simin Saheb Al-Zamani, Vahid Danshi

The Effect of Auditor Characteristics on relationship between Diversification and Real Earnings Management In the Tehran Stock Exchange Listed Firms

Pages 101-120

Seyed Hojjat Saberi Postchi, Amir Ghafourian Shagerdi

The Relationship between Corporate Responsibility and Corporate Financial Leverage

Pages 121-140

HamidReza Ganji, Mehran Jahandoust Marghoub

Board Network, Capital Cost and Capital Structure

Pages 141-160

Reza Taghizadeh, amin rostami, Milad ZiaGhasemi

The Relationship between Importance of Business Groups and the Audit Quality of the parent company: with Emphasize on auditor’s characteristics

Pages 161-180

Mehnoosh Shahraki, Hamideh Asnaashari, Abolfazl Kargozar

Designing a Model for the Mediating Role of Leadership Styles in the Relationship between Board Personality Traits and the Weakness of Internal Controls

Pages 181-200

Mehdi Nikjoo, Mehrdad Ghanbari, Babak Jamshidi Navid, Javad Masoudi

The Effect of External Financing and Role of Monitoring Auditor on Voluntary Discretionary Accruals with Emphasis on Type of Audit Opinion

Pages 201-222

Omid Sabaghiyan Toosi, Zahra Moradi, Shohreh Yazdani

Journal Archive

Volume 17 (2025)

Volume 16 (2024)

Volume 15 (2023)

Volume 14 (2022)

Volume 13 (2021)

Volume 12 (2020)

Volume 11 (2019)

Volume 10 (2018)

Volume 9 (2017)

Volume 8 (2016)

Volume 7 (2015)

Volume 6 (2014)

Volume 5 (2013)

Volume 4 (2012)

Volume 3 (2011)

Volume 2 (2010)

Volume 1 (2009)