Accounting and Auditing Research

Volume & Issue: Volume 14, Issue 54, Summer 2022

Number of Articles: 11

Economic Uncertainty and Earnings Management: Evidences from listed Companies at Tehran Stock Exchange

Pages 5-20

Bahman Banimahd, Ramezanali Royaee, Masoud Moshtagh Kahnamouei

Presenting a Model for Reducing Low Balling in the Initial Auditing Using the Method of Grounded Theory

Pages 21-38

Tabandeh Salehi, Amin Nazemi, Navid Reza Namazi

The Impact of Financial Performance on SMEs Utilization of Trade Credit

Pages 39-50

mehdi Maranjory, Ebrahim Enayatpour Shiadeh, Javad Derakhshan

Investigating and Rating the Main Factors Affecting Financial Distress of Airlines in Iran Using Fuzzy Hierarchical Analysis

Pages 51-68

Soheila Mahdavi, Homeira Sadeghi Mehr, Reza Mohseni

The Impact of Corporate Culture on Readability Of Financial Reports

Pages 69-84

mohadese riahinezhad, afsaneh tavangar

Investigating the Influence of Intellectual Capital on the Perspectives of Internal Processes and the Growth and Learning of the balanced scorecard system in the Companies Accepted in Tehran Stock Exchange

Pages 85-108

Mohammad Reza Pajoohi, Mohsen Dastgir

Identification of the characteristics of management accountants’ professionalism based on ethical judgment

Pages 109-128

Hasan Hemmati, Esfandiar Malakian, Yahya Kamyabi

Artificial intelligence approach in comparatively explaining the effect of governance system criteria and financial ratios on economic profit and accounting profit

Pages 129-146

Fatemeh Parvaneh, Roya Darabi, Shahram Chaharmahali

The Effect of Intellectual Capital Components On The Profitability of Commercial Banks Listed in the Tehran Stock Exchange: Using The Modified And Extended VAIC Model

Pages 147-164

Alireza Shahreza, Khosro Faghani Makrani, Naghi Fazeli

The Impact of Adoption of International Financial Reporting Standards on Accounting Conservatism, Earnings Management, and Information Transparency

Pages 165-186

jahangir sadi, Ali Jafari, Seyed Hossein Nasl Mousavi

Prioritizing Factors Affecting Tax Evasion

Pages 187-202

Mohammad Javad Zare Bahnamiri, Mohammad Hosein Rahimian Amiri, Mohammad Tirgan

Journal Archive

Volume 18 (2026)

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)