Governmental Accounting - Articles List

Volume & Issue: Volume 9, Issue 1 - Serial Number 17, December 2022, Pages 1-300

Full issue file

Research Paper

Identifying and ranking the factors affecting the effectiveness of the internal control system in government institutions and organizations

Pages 1-26

10.30473/gaa.2022.64134.1571

Mohammadreza Mohagheghi; Gholamreza Karami; Reza gholami jamkarani; Nezamoddin Rahimian

rating the factors affecting the credit rating in conditions of social distance in Governmental Banks

Pages 27-36

10.30473/gaa.2022.64227.1579

mohammad jahangirian; Farzin rezayi; reza Ehtesham rasi

The Effect of Organizational Learning on Professional Skepticism and Auditor Fraud Risk Assessment in Audit Organization: The Moderating Role of Demographic Variables

Pages 37-76

10.30473/gaa.2022.62735.1542

Sayyed Mohsen Madine; Saeid Ali ahmadi; Afsaneh Soroushyar

The Effect of Problem-Solving Styles on the Self-Efficacy of Auditors of the Iran Court of Audit (Cassidy's Cognitive and Behavioral Theory Test)

Pages 77-104

10.30473/gaa.2022.59541.1492

reza nematikoshteli; mohammad bagher Mohammadzadeh Moghaddam; Hsti Jafari

Developing a model for performance-based budgeting implementation in Ministry of Cultural Heritage, Tourism and Handicrafts

Pages 105-152

10.30473/gaa.2022.61829.1527

Mahdi Zare Bidoki; Habibollah Nakhaei; Ghodratollah Talebnia; Mahmoud Moeinadin

the effect of mental well-being on job commitment and professional skepticism of independent auditors

Pages 153-182

10.30473/gaa.2022.63213.1550

nazanin bashirimanesh; shima davoodi

Presentation of Performance Auditing Model in Public Sector Organizations with Fuzzy Approach

Pages 183-222

10.30473/gaa.2022.62979.1546

Mohammadreza Mehrabanpour; Hosein Alipour Landi

Identification and Ranking the Performance-Based Budgeting Challenges with Emphasis on Cost and Accrual Accounting in The Road Construction sector in Iran

Pages 223-254

10.30473/gaa.2022.63261.1551

seyednader mousavi; keyhan azadi; Mohammad Reza Watanparast

Provide a performance audit model for executive managers of public hospitals

Pages 255-286

10.30473/gaa.2022.64538.1588

hadi TALEI; Aziz gord; Mohammad Kharashadizadeh

The Auditor's Judgment of the Disclosures in the Financial Statements and the Adoption of the Client Omission Strategy: Theory of Public Choice

Pages 287-312

10.30473/gaa.2022.63796.1561

Fatemeh Zholanezhad; Ehsan Kamali; Arezoo Aghaei Chadegani

Investigating Factors Affecting Innovation and Performance in Public Sector Organizations: A New Attitude Based on a Collaborative Approach

Pages 313-340

10.30473/gaa.2021.58937.1480

Mohsen Imeni; Seyedmohammad Moshashaei

Factors affecting financial stability in the social security organization

Pages 341-372

10.30473/gaa.2022.65948.1619

Anvar Enaiati; Gholamreza Kordestani; Ataollah Mohammadi Molgharni

Analysis of the decision-making process in the professional judgment of auditors

Pages 373-394

10.30473/gaa.2022.60217.1507

leila ranjbarian; nader rezaei; rasoul abdi; askar Pakmaram

Interpretive Structural Modeling Strategic Factors of Performance Audit in the Supreme Audit Court Based on SWOT Analysis

Pages 395-420

10.30473/gaa.2022.59922.1501

Amir Hossein Bavafa; Mehdi Moradi; Asadolah Kordnaeege; Hossein Khanifar; Fatemeh Saraf

Readiness of public sector accountants for the implementation of accrual accounting (Case Study: The Army of the Islamic Republic of Iran)

Pages 421-450

10.30473/gaa.2022.58892.1479

Sasan Khademi; Behnam Karamshahi

Journal Archive

Volume 10 (2023-2024)

Volume 9 (2022-2023)

Issue 2

Issue 1

Volume 8 (2021-2022)

Volume 7 (2020-2021)

Volume 6 (2019-2020)

Volume 5 (2018-2019)

Volume 4 (2017-2018)

Volume 3 (2016-2017)

Volume 2 (2015-2016)

Volume 1 (2014-2015)