Main Subjects = Governmental Accounting
Designing a Framework For Internal Controls over Financial Reporting of Universities

Articles in Press, Corrected Proof, Available Online from 26 October 2025

10.30473/gaa.2024.71296.1735

Maryam Shakiba; Monir Soudi


Presenting a hierarchical model for evaluating the performance integrity of the new financing methods of the Bank Melli Iran in the startup ecosyste

Articles in Press, Corrected Proof, Available Online from 26 October 2025

10.30473/gaa.2025.74030.1798

Mehdi Vallipour; fatemeh ahmadi; Mojtaba Moradour; Rahmatollah Mohammadipour


A new model for improving the level of warning of independent auditors in Iran using grounded theory...

Volume 11, Issue 2, September 2025

10.30473/gaa.2025.73510.1786

davood Jouzdani; Kashanipour Kashanipour; azar Moslemi; Mohsen Koohi Nasrabadi


Providing an AI-based audit quality model in the audit environment of Iran.

Volume 11, Issue 2, September 2025

10.30473/gaa.2025.74680.1809

yasaman khosravi; nemat rostami mazouie; hosein badie; fatemeh samadi


A Conceptual framework for developing Sustainability reporting in the public sector

Volume 11, Issue 2, September 2025

10.30473/gaa.2025.74121.1803

Mahdi Mahdavikhou; Maryam Nouraei; Mojtaba Chavoshani; Mehrdad Ghanbari


Analysis of process for whistle-blowing intention in the organization; Based on the strategy of grounded theory

Volume 11, Issue 1, October 2024, Pages 1-20

10.30473/gaa.2025.72029.1751

Roohollah Seddighi; Ghasem bolo; Ebrahim Naeimi; Mohsen Alikhani


Performance-based budgeting Reform in the Public Sector- Assessing factors affecting the psychological readiness of financial staff

Volume 11, Issue 1, October 2024, Pages 35-58

10.30473/gaa.2025.68080.1661

Ghareibeh Esmailikia; mohammad oshani; Zahra Delshad hoseini; hossien tebyaniyan


The Phenomenology of the Lived Experiences of Accounting Professors from Public Sector Accounting Education

Volume 11, Issue 1, October 2024, Pages 75-92

10.30473/gaa.2025.69180.1681

Sajad Naghdi; roghayye jeddi; javad esmaeili; vahid ahmadian


Presenting a Performance-based Budgeting Model and Evaluating its Impact on Performance Accountability

Volume 11, Issue 1, October 2024, Pages 131-146

10.30473/gaa.2025.73481.1784

Arash Tofangsaz; Reza Sotudeh; Aziz Gord; Abbasali Haghparast


Loose Coupling Theory, Revenue Diversification and Financial Sustainability in Higher Education

Volume 11, Issue 1, October 2024, Pages 167-188

10.30473/gaa.2025.72588.1762

Sina Shahidi; Mohsen Amini Khouzani; Azam Sarvi; Meysam Arabzadeh; Maryam Atarasadi


Examining the obstacles of using variable costing in Gas Company of Hormozgan province

Volume 11, Issue 1, October 2024, Pages 205-218

10.30473/gaa.2025.70559.1712

Hossein Nourani; Bahman Bazgir; Esmaeil Akhlaghi Yazdinejad