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The Effect of Religiosity on Financial Reporting with the Mediation of Accounting System Elements: Structure and Agency.

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Title: The Effect of Religiosity on Financial Reporting with the Mediation of Accounting System Elements: Structure and Agency.
Authors: Babaei, Alireza1 bali_6040@yahoo.com, Zare, Iman2 iman.accounting@yahoo.com, Mohagheghi, Mohammadreza3 mohagheghi.m.r@gmail.com, Mofrad, Hossein Khoshdel4 hossein.khoshdel@iau.ac.ir
Source: Journal of Empirical Research in Accounting. Spring2026, Vol. 16 Issue 59, p297-334. 38p.
Database: Business Source Ultimate
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  Data: <searchLink fieldCode="JN" term="%22Journal+of+Empirical+Research+in+Accounting%22">Journal of Empirical Research in Accounting</searchLink>. Spring2026, Vol. 16 Issue 59, p297-334. 38p.
PLink https://search.ebscohost.com/login.aspx?direct=true&site=eds-live&db=bsu&AN=194007924
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        Value: 10.22051/jera.2025.48198.3299
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      – Code: eng
        Text: English
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              Text: Spring2026
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              Y: 2026
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