Value and Behavioral Accounting

Most Visited Articles

A Study of the Effect of the Audit Partnerâs Perceived Support on the Neutrality-Oriented and Skepticism-Based Approaches in Professional Skepticism and the Auditorâs Behavioral Outcomes

Identifying The Dimensions And Indicators Affecting Managers' Fraud In Financial Reporting Based On The Hexagon Theory Of Fraud: A Meta-Synthesis

The Impact of Corporate Social Responsibility, Behavioral Biases, and Managerial Ability on the Speed of Tax Avoidance Adjustment

Investigating the Impact of Professional Ethics on Organizational Performance in Industrial Managers of Fars province

The Relationship between Firm Life Cycle and Stock Price Crash Risk with an Emphasis on Information Asymmetry and Behavioral Approach

Investigating the impact of managers' myopia and overconfidence on the speed of achieving optimal working capital

The Effect of Believing in Resurrection on the Quality of Accountability in Accounting

Current Issue: Volume 11, Issue 21, Summer 2026

Scenario Planning Of The Professional Identity Of Accountants In The Era Of Digitalization

Mohammad Salari Abarghoei, Nasim Shahmoradi, Akram Taftiyan

Impact of Creative Corporate Culture on Corporate Sustainability Performance

AmirHossein Rahmati, MohammadAli Sari, Abdullah Hosseinzadeh

Identifying The Dimensions And Indicators Affecting Managers' Fraud In Financial Reporting Based On The Hexagon Theory Of Fraud: A Meta-Synthesis

Pages 1-43

ziba abdollahi, parviz piri, hamzeh didar, ali rahmani

Issue 21

Publisher

Kharazmi University

Frequency

Quarterly

Keywords Cloud

Corporate social responsibility
professional skepticism
professional ethics
Auditors
Fraud
Auditing
Theory of Planned Behavior
Accounting
Thematic analysis
Social responsibility
Corporate Governance
Grounded theory
Audit Quality
machiavellianism
Forensic accounting
Environmental Reporting
Sustainability Reporting
Locus of control
Audit
Professional judgment
Whistleblowing
professional commitment
Information Asymmetry
Auditor
Earnings management
Signaling Theory
Iran
Stock Price Crash Risk
professional identity
Tax Avoidance
Content analysis
Financial reporting
behavioral accounting
Scenario Planning
Fraud Risk Assessment
Ethics
Iranian Association of Certified Public Accountants
Asymmetric cost behavior
role ambiguity
Subjective norms
Corporate sustainability
Firm Value
stress
Organizational Citizenship Behavior
Accountability
Firm performance
Meta-analysis
Theme Analysis
Financial Performance
Family firms
Cognitive dissonance
Managerial Ability
Cost stickiness
tax evasion
Social capital
job performance
Ethical accounting decision making
Accruals
self-efficacy
Meta-synthesis
Financial Reporting Quality
Motivation
Psychological well-being
Fraudulent Financial Reporting
Future Study
Systematic Risk
Social identity theory
Organizational Identity
Greenwashing
Audit profession
Social Trust
Reporting
Audit Committee
Corporate Social Responsibility (CSR)
Whistle Blowing
managers\' overconfidence
Stakeholders
Personal Moral Philosophy
Financial Managers
Auditor Judgment
Emotional Intelligence
Readability of financial reporting
Social Dominance
Social status
Auditing profession
Fraud Triangle
Corporate Culture
professional performance
sustainable development
Cost of equity
Islamic accounting
Ethical leadership
Accounting Students
Religious Beliefs
Labor investment efficiency
Fraudulent Accounting Activity
Perceptual Justice
Social Ethics
Resurrection
Financial Transparency
Self-Selection
Linear and Nonlinear Brain Functions
Individual Risk-taking
continuous learning
Working Capital Adjustment Rate
Board Expertise
Job Satisfaction
Cognitive Load
Neutrality
News
Machiavellian ism
Keller
Guilt
Consequences Of Professional Pkepticism
behavioral biases
modesty
Moral Dis-Engagement
Economic Dimension
Individual Morality
Emotional Manipulation and profit management
Unethical Behaviors
Professional Skills
Managers\' Myopia‌
(Key audit matters)
Value Orientation
Health and Safety
Ownership of Board Members
Subjective Well-being
Religious Attitude
formal surveillance
Constructivist learning environment
Social Pressure Anomie
Dysfunctional Behaviors and Auditing Profession
Companies Public Information
Discretionary Accruals
Involvement
Metacognition
responsibility
Fuzzy Delphi
Perception of Fairness and Whistle-blowing
Managers\' Cash Bonus
Financial Markts and Economic Conditions
Organizational Accountability
Religiousness
Sustainability
Socio-Emotional Wealth Perspective
Professional Skepticism Perspectives
Certified Tax Advisors
Internal Control Weakness
Spoken Interaction
Firm’s Perceived Support
Management accountants\' decision making
Agency theory
Environment Structures
key audit matters
Trait Professional skepticism
Mixed Methods (Quantitative and Qualitative Methods)
the quality of CSR reporting
Metasynthesis
selective information disclosure
Ethical Ideology
Sociolinguistics
Irrelevant information
VAT
co-word analysis
Assurance
Philosophic - Mindedness
Mental Biases
Pessimistic Tone of Financial Reporting
Job Satisfaction and Audit Firms
Stock price informativeness
Auditor Gender
Attitudes
Social Factors
Audit Fee Dependence
Ethics Real Earnings Management
symbolic behavior
Neuro economics
Assessment of the Current Situation
Professional conduct
financial leverage
Individual Mechanisms
Fraud Diamond Model
Youth Religious Behavior
driving force
Fraud brainstorming
Disclosure Quality
Mental Toughness Accountants
Professional Skeptics Auditors
mental health
Investment Policies
Form of Financial Iinformation Presentation
Personal Factors
Dual-Coding theory
anomaly detection
social networks analysis
Earning Management
Internal Auditor Characteristics. Auditor power erosion
Auditors Working in Auditing Organization
formal sanctions

Scenario Planning Of The Professional Identity Of Accountants In The Era Of Digitalization

Impact of Creative Corporate Culture on Corporate Sustainability Performance

Identifying The Dimensions And Indicators Affecting Managers' Fraud In Financial Reporting Based On The Hexagon Theory Of Fraud: A Meta-Synthesis

Journal Archive

Volume 11 (2026)

Volume 10 (2025)

Volume 9 (2024)

Volume 8 (2023)

Volume 7 (2022)

Volume 6 (2021)

Volume 5 (2020)

Volume 4 (2019)

Volume 3 (2018)

Volume 2 (2017)

Volume 1 (2016)

Publication Information

Keywords Cloud