Value and Behavioral Accounting

Volume & Issue: Volume 10, Issue 20, Winter 2025

Number of Articles: 12

A Systematic Review of The Greenwashing Literature: Conceptual Framework , Measurement Scale, and Future Research Directions

Pages 1-53

Akram Afsay, Zahra Akbari

The Effect of Business Ethics on the Moral Reasoning Ability of Accountants and Auditors with the Mediating Role of Moral Courage and Machiavellianism and the Moderating Role of Human Resource Flexibility

Pages 55-117

Hojatollah Zangiabadi, Omid Pourheidari, Ahmad Khodamipour

The Relationship between Peersâ Weak Performance and Conditional Conservatism: The Moderating Role of Corporate Governance, Information Asymmetry, and Managerial Ability

Pages 119-163

Narges Hamidian, Hasan Fattahi Nafchi, Leila Farhadian

The Impact of Earnings Management and Sustiability Performance on Corporate Tax Avoidance: The Moderating Role of Financial Leverage

Pages 165-201

Mahdi Kazemioloum, Mohsen Khotanlou, Matin Raoufi

Explaining the Moral Predispositions of Accounting Students: An Analytical Approach to the Effectiveness and Development of Professional Ethics Education

Pages 203-249

Morteza kazempour, Mohammadjavad Sheykh, Elyas Tahmasbi

Explaining the Role of Religious Beliefs, legal Deterrence, and Perceived Justice on Correct Tax Declaration

Pages 251-283

Mehrdad SadrAra, Hamed Omrani

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

Pages 285-343

Vahab Rostami, Gplriz Motazedi, Hamed Kargar

Fraud Brainstorming Group Composition in Auditing: The Persuasive Power of a Skeptical Minority

Pages 345-383

Kazem Shamsadini, Mahboobe Jafari

A Scientometric Analysis and Scientific Mapping of Forensic Accounting Research in Iran and the World

Pages 385-433

Mohammad Javad Zare Bahnamiri, Reza Roumiani Kar, Fatemeh Emami

the Relationship Between Audit Firmsâ Structural Characteristics And Key Audit Matters (KAMs) Readability

Pages 435-463

Mohsen Tanani, hassan farajzadeh dehkordi, saeed aeini

The Model of the Impact of Individual and Organizational Characteristics of Independent Auditors on Audit Quality in Iran

Pages 465-513

ali pashaei, faegh ahmadi, hamid rostami jaz

Exploring the gap between theory and practice in accounting in order to serve the interests of stakeholders: with a theoretical approach based on the theory of faith

Pages 515-553

Iman Zare, Khadijeh Rabiee, Alireza Babaei

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)