Volume & Issue: Volume 15, Issue 57, Winter 2026 
Number of Articles: 25

The,effect of professional identity moral relativism and moral idealism on the auditors opinion

Pages 73-84

azizeh ostadgholami, Bahman Banimahd, hamidreza Vakilifard, Ghodratollah Talebnia

Explanation of the model for evaluating the quality of financial reporting

Pages 85-104

hajiebrahim Nakhaei, mohammadhossein ranjbar, alireza momeni, hossein badiei

Comparative study of disclosure in oil and gas industry sustainability reporting

Pages 121-142

Mansour Taheri, gholamreza Kordestani, Hamid Azizmohammadlou, Abbas Ali Daryaei

Influence of audit committee chair characteristics on financial reporting complexity

Pages 143-160

Pouyan Mohammadi, Hamideh asnaashari, mohamadhosein safarzadeh, Abbas Raad

the model of implementation of public sector accounting standards in iran

Pages 253-263

hamid moshiriamin, Seyedeh Atefeh Hoseini, Niloofar Imankhan, mohammad mahmoodi

The impact of earnings management through real and accrual items on market confidence

Pages 275-289

mohamad hashemikhakh, Asgar Pakmaram, Nader Rezaei, ahmad mohammadi

Explaining the role of organizational core competence on stock price concurrency

Pages 315-329

sajedeh hasan nejad nisi, hamid reza jafarei dehkordei, Hasan Fattahi-Nafchi

Presenting a corporate governance model in the health sector based on the foundation's data approach

Pages 331-351

Fatemeh Rezaei,, Heydar Mohammadzade Dalte, rezvan hejazi, Houshang Taghizadeh,

A model for detecting the effects of significant distortions in audit reports

Pages 353-370

Azadeh kohzadi tahne, , mehrdad Ghanbari, Babak Jashidi Navid, mojtaba chavoshani