1.

The Effect of the Number of Members of the Board of Directors who are Members of the Society of Certified Accountants on Reducing the Probability of Fraud in Companies with the Moderating Role of Audit Quality

Pages 1-24
Roohalah Seddighi; Jalal Doudkanloy Milan; Shiva Ebrahimi

2.

The Framework for Estimating the Discount Rate of Insurance Contracts based on the International Financial Reporting Standard No. 17

Pages 25-52
Ali Rahmani; Leili Niakan; Mahnaz Mahmoudkhani; Alin Avasapian

3.

The Consequences of Disclosing Key audit Matters on Investors' Judgment and Decision-making

Pages 53-84
Zohre Heydari; Shahnaz Mashayekh

4.

The Factors Influencing the Money laundering

Pages 85-114
Saeedeh Peyvandi; Gholamhossein Golarzi

5.

The Role of Managers' Expectations Stickiness in Changing the Information Content of Current Earnings

Pages 115-144
Mohsen Rashidi baqhi

6.

Corporate Social Responsibility and Competitive Strategies: The Moderating Role of Governance Performance and Firm's Performance

Pages 145-184
Ghareibeh Esmailikia; Mahdis Naseri

7.

State Ownership and Labor Cost Stickiness: The Role of Free Cash Flows

Pages 185-208
Azam Pouryousof; Zahra Masouni Bilondi; Soleil Jafari

8.

The Effect of Internal Auditors' Intention to Whistleblow Unethical Behaviors on Their Judgment and Decision Making Considering the Moderating Role of Organizational Factors

Pages 209-230
Fawwaz Khlaif Rashid; Arezoo Aghaei chadegani; Mohammed Sameer Deherieb Al Robaaiy; Mohammad Alimoradi

9.

Audit Quality Criteria and Their Effect on the Characteristics of Profit Sensitivity and Precision

Pages 231-254
Soheila Khazami; َAli Vaez; Alireza Jorjor Zadeh

10.

Investigating the Effect of Profit Predictability Criteria and the Relevance of Financial Information on the Readability of Companies' Annual Reports, Using Fogg's Index and Multivariate Regression.

Pages 255-278
Mostafa Matinnazar; Naghi Fazeli; Arezoo Khosravani; Amir Yalfani


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