Value and Behavioral Accounting

Volume & Issue: Volume 10, Issue 19, Summer 2025

Number of Articles: 12

The Dual Effects of the Existence of Institutional Cross-ownership and Its Impact on Financial Reporting Quality Against the Pressure Caused by External Transparency

Pages 1-37

Rafid Kadhim Nasif Alobaidi, Gholamreza Mansourfar, Hamzeh Didar

The Relationship Between Collaboration Corporate Culture and Audit Fee: Textual Analysis Approach

Pages 39-87

Ahmadreza Moradi, Mohammad Hossein Safarzadeh

Modeling the Role of Cognitive Information Processing Ability on the Quality of Auditor's Professional Judgment With Regard to the Mediating Role of Audit Quality-Reducing Behaviors

Pages 89-129

Soheila Elyasi, Ali Akbar Farzinfar, Asghar Karami, Saeid Baseri, MohammadReza Mohagheghi

Investigating the Impact of Disclosure of Key Audit Matters on Financial Managers' Financial Gudgment and Reporting

Pages 131-171

Javad Shekarkhah

Conscientiousness, Social Capital, and Auditorsâ Tendency for Whistleblowing in Audit Firms

Pages 173-203

samaneh Refahi Bakhsh

The Impact of Financial Knowledge on Individual Investorsâ Willingness to Undertake High-Risk Investments: Mediating Role of Key Elements of the Theory of Planned Behavior and Moderating Role of Risk Tolerance

Pages 205-245

Mahdi Saghafi, Sahar Yousefizadeh, Fatemeh Piri

Investigating the Relationship Between Increased Urban Crime and Earnings Management Considering the Moderating Role of Corporate Governance

Pages 247-279

ameneh bazrafshan

Investigating the relationship between financial socialization and perceived usefulness of financial technology with financial behavior considering the mediating role of financial literacy

Pages 281-323

Mosarreza zanganeh, azam zangane

A Model for Integrating Environmental Impacts into Financial Reporting: A Framework for Disclosure and Sustainable Accounting

Pages 325-377

Ali Atta Obaid, Ali Ashtab, Parviz Piri

Key Themes of Ambiguity, Duplicity, and Role Conflict in the Impairment of Internal Audit Independence: A Thematic Analysis

Pages 379-417

mohammad khanmohammadi, mohammad moradi, abbas Nargesian

Verbal Interactions in the Tax Assessment Process: A Sociolinguistic Approach to the Communication between Tax Organization Auditors and Certified Tax Consultants

Pages 419-441

oktay yamrali

Developing Pattern of Disclosure of Ethical Values in Annual Reports with the method of Phenomenology and Thematic Analysis

Pages 443-469

Mahtab Kakaee Sabzeh Khani, Akram taftiyan, Forough Heyrani

Issue 19

Issue 20

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)