Morteza Adibi

The Necessity of Revisiting Accounting Theories to Align with Today's Knowledge-Based Economy

Purpose: To address the misalignment between traditional accounting and today’s knowledge based economy…

Determining Materiality as the Foundation for Uniformity in Audit Opinions

Purpose: Determining the materiality level to enable standardisation in auditors' opinions Design/ Metho…

Dynamic Temporal Value Measurement Adjustment System (DTVMAS) - A Novel Paradigm for Resolving Temporal Heterogeneity in Balance Sheets

Purpose: Fundamental Problem: Traditional balance sheets, titled at a specific point in time year/period…

Alignment of Profit Recognition with the Gradual Stages of Value Creation in Business Transactions

Objective: This article introduces the theory of 'Alignment of Profit Recognition with the Gradual Stage…