Abbasi, Abbas The Effect Of Added Value Tax On The Capital Structure And The Profitability Or Accepted Companies In Tehran’s Stock Exchange [Volume 1, Issue 4, 2020, Pages 26-39]
Abbasi, Ali Impact of Audit Committee Characteristics on Tax Avoidance In the Listed Companies of the Tehran Stock Exchange [Volume 9, Issue 33, 2020, Pages 25-42]
Abbasi, Alireza Relation Capital Structure and Managerial Ownership with Firm Performance In the Tehran Stock Exchange`s Listed Companies [Volume 9, Issue 33, 2020, Pages 75-92]
Abbasi, Ali Reza A comparative study financial determinants the cash holding of the pharmaceutical and automotive industries listed companies in Tehran Stock Exchange [Volume 5, Issue 17, 2016, Pages 54-77]
Abbasi, Ebrahim Experimental Test and Evaluate the Possibility of Using Traditional CAPM Model and MCAPM in the Tehran Stock Exchange [Volume 8, Issue 29, 2019, Pages 17-36]
Abbasi, Ebrahim Fraud Detection Model in Financial Statements BY
Using Financial Equity Instruments [Volume 9, Issue 36, 2021, Pages 99-122]
Abbasi, Ibrahim Comparison and Analysis of Financial Ratios in companies with inter- and intra-balance sheet financing In Tehran Stock Exchange [Volume 7, Issue 25, 2018, Pages 21-34]
Abbasi, Reza Providing an Approach to Comprehensive Comparison and Ranking of Companies Using the AHP-PROMETHEE;
A Case Study of Petrochemical Companies Listed On the Tehran Stock Exchange [Volume 8, Issue 30, 2019, Pages 91-108]
Abdi, Mostafa Investigation the Impact of the CEO Financial Expertise on Financial Reporting Readability [(Articles in Press)]
Abdoli, Mohammadreza Fuzzy Inference Membrane Mapping to Evaluate Bankruptcy Legal Propositions in the Capital Market [Volume 13, Issue 52, 2024, Pages 89-110]
Abdollahi, Ahmad Using genetic algorithm to optimize the Time-Cost-Quality-Risk in construction projects and investment plans [Volume 5, Issue 20, 2016, Pages 104-123]
Abdollahi, Ahmad Factors Affecting on Memory Fallibility in Judgment and Decision Making [Volume 10, Issue 37, 2021, Pages 5-24]
Abdollahi, Ali Extensible Business Reporting Language (XBRL)
Acceptance Model
In Iranian National Tax Administration [Volume 9, Issue 36, 2021, Pages 85-98]
Abouhamzeh, Mina Extensible Business Reporting Language (XBRL)
Acceptance Model
In Iranian National Tax Administration [Volume 9, Issue 36, 2021, Pages 85-98]
Abroud, Alireza The Effect of Firm Debt Structure on the Relationship between Auditors' Grade Change and Information Asymmetry [(Articles in Press)]
Abyar, Maiid The Relationship Between Accounting Comparability, Audit Delay And Audit Opinion [Volume 10, Issue 40, 2022, Pages 81-96]
Adampira, Saeedeh Incentives and disincentives for the Advancement of Women Accountants [Volume 2, Issue 8, 2020, Pages 54-69]
Afsay, Akram Some Recent Advances in the Theory of Financial Reporting and Disclosures [Volume 9, Issue 34, 2020, Pages 21-34]
Aghaei, Arezoo The determinant factors of auditor switch among companies listed in Tehran Stock Exchange [Volume 2, Issue 8, 2020, Pages 100-115]
Aghaei, Neda Investigating the relationship between company growth and efficient sensitiveness subject to discretionary accruals of Listed firms in Tehran Stock Exchange [Volume 6, Issue 23, 2017, Pages 79-94]
Ahadi Serkani, Seyed Yosef Evaluation the Relationship between Free Float Volume and Financial Statements Structure in Tehran Securities Exchange (TSE) [Volume 1, Issue 1, 2020, Pages 82-97]
Ahmadi, Ahmad Identifying the Effective Components of Competitive Strategies in the Financial and Accounting Information of Companies Listed on the Tehran Stock Exchange [Volume 12, Issue 45, 2023, Pages 41-56]
Ahmadi, Atefeh Sadat Investigation the relationship between competitors financial position in the product market and the quality of information disclosure [Volume 9, Issue 36, 2021, Pages 27-42]
Ahmadi, Gholamreza The Impacts of Financial and Social Indicators on Adding Value of Entities [Volume 8, Issue 31, 2019, Pages 101-110]
Ahmadi, Mostafa Explaining a model of stock price synchronicity by meta-heuristic approach:Evidence of financial and non-financial criteria [(Articles in Press)]
Ahmadi, Mostafa Explaining a Model of Stock Price Synchronicity by Meta-Heuristic Approach: Evidence of Financial and Non-Financial Criteria [Volume 13, Issue 52, 2024, Pages 27-46]
Ahmadi, Saied Ali The Role of Earnings and Cash Flows Extremity on Relative Information Content of Earnings and Cash Flow on Companies listed in Tehran Stock Exchange [Volume 6, Issue 24, 2018, Pages 97-114]
Ahmadian, Vahid Phenomenology of the Relationships between the Interactions of the Groups Involved in the Field of Auditing with Diffusion of Data Analytics [(Articles in Press)]
Ahmadi Farsani, Farshid The Effect of Firm Debt Structure on the Relationship between Auditors' Grade Change and Information Asymmetry [(Articles in Press)]
Ahmadpour, Ahmad Investigating Relationship Between Corporate Social Responsibility, Earnings Per Share Forecasting Unbiasedness and Stock Market Efficiency [Volume 6, Issue 24, 2018, Pages 23-38]
Ahmadpour, Ahmad Social Responsibility and It,s Impact On Corporate Reputation [Volume 4, Issue 16, 2015, Pages 4-15]
Ahmadpour, Ahmad The effect of corporate governance variables on capital structure of listed firms in Tehran Stock Exchange (automotive & components industry) [Volume 1, Issue 1, 2020, Pages 52-63]
Ahmadpour, Ahmad Investigating how Managers Authorities Use Methods and the Effect of Earnings Quality to Future Profitability
(The firms listed on the Tehran Stock Exchange) [Volume 2, Issue 8, 2020, Pages 20-39]
Ajdari, Hamid Comparative Study of Opinions and Views Presented in Auditing Principles and Concepts and Presenting a Proposed Model of the Audit Conceptual Framework [Volume 13, Issue 52, 2024, Pages 5-26]
Akhlaghi Yazdinejad, Esmaeil Compilation and preparation of corporate governance regulations (Case study of Hormozgan Gas Company) [(Articles in Press)]
Akhlaghi Yazdinejad, Esmaeil Examining the role of absorptive capacity on the relationship between disclosure of sustainability information based on legitimacy theory and economic measures of financial performance [(Articles in Press)]
Akhlaghi Yazdi Nezhad, Esmaeil Preparation and Developmen of Corporate Governance Regulations (A Case study of Hormozgan Gas Company) [Volume 11, Issue 42, 2022, Pages 57-76]
Akhlaghi Yazdi Nezhad, Esmaeil Examining The Role of Absorptive Capacity on The Relationship Between Disclosure of Sustainability Information Based on Legitimacy Theory and Economic Measures of Financial Performance [Volume 14, Issue 55, 2025, Pages 125-150]
Alam Tabriz, Akbar Designing and Explaining the Pricing Model of Securities [Volume 12, Issue 45, 2023, Pages 5-22]
Alavi, Seyed Kamal The Optimal and Practical Model of Information Technology in Auditing with a Pragmatic Approach Abstract [Volume 13, Issue 50, 2024, Pages 27-50]
Alavi matin, Yagoub Compilation of the model of factors affecting the provision of bank resources based on structural-interpretive modeling [(Articles in Press)]
Alavi Tabari, Seyed Hossein Corporate Governance Research in Accounting and Auditing: Insights, Practice Implications, and Future Research Directions [Volume 1, Issue 4, 2020, Pages 4-25]
Aliakbari, Mohammadamin The effect of stock returns and financial performance on the relationship between corporate governance and Company value [(Articles in Press)]
Aliakbari, Mohammadamin The effect of stock returns and financial performance on the relationship between corporate governance and Company value [Volume 11, Issue 43, 2022, Pages 21-36]
Alibalai, Mahdi Investigating the impact of stock liquidity on managerial empire building: the role of regulatory mechanisms and governance power [(Articles in Press)]
Alikhani, Razieh Investigating the relationship between company growth and efficient sensitiveness subject to discretionary accruals of Listed firms in Tehran Stock Exchange [Volume 6, Issue 23, 2017, Pages 79-94]
Alikhani, Razieh Application of social and environmental information disclosure Theories [Volume 3, Issue 9, 2014, Pages 36-53]
Alikhani, Razieh Presenting a model of reducing factors of ethical hypocrisy of auditors in professional services with a qualitative approach [(Articles in Press)]
Alikhani, Razieh Presenting a Model of Reducing Factors of Ethical Hypocrisy of Auditors in Professional Services with a Qualitative Approach [Volume 14, Issue 54, 2025, Pages 59-78]
Alimi, Nayer Effect of Conservatism on timely reporting of financial information on listed companies on the Stock Exchange [Volume 3, Issue 10, 2014, Pages 38-51]
Alimoradi, Abbas Evaluating the Effect of Corporate Governance and Petroleum and Petrochemical Industry on Employee Differential and Free Cash Flow Relationship with Earnings Management [Volume 8, Issue 31, 2019, Pages 75-86]
Alimoradi, Abbas The relationship between existence of an independent risk committee and the performance of companies, a case study of the oil products industry, coke, nuclear fuels and chemical products in the stock market [(Articles in Press)]
Alinejad Saru Kolai, Mehdi Effective Platforms and Strategies in Results-Oriented Performance-Based Budgeting: For executive bodies in the Kurdistan region of Iraq [Volume 13, Issue 51, 2024, Pages 41-62]
Alinezhad Sarokolaie, Mehdi The effect of specific characteristics of companies on investment opportunities in firms accepted in Tehran Stock Exchange [Volume 3, Issue 11, 2014, Pages 50-65]
Alipourfallahpasand, Ali The Impacts of Smart Contracts on Accounting and Auditing [Volume 9, Issue 35, 2020, Pages 89-102]
Alishahi Bejestani, Mahdiye Relationship between corporate sustainability disclosure and risk [(Articles in Press)]
Alishahi Bejestani, Mahdiye Relationship between Corporate Sustainability
Disclosure and Risk [Volume 11, Issue 42, 2022, Pages 5-20]
Alizadeh, Akbar The Effect of Audit Activities on Improving the Financial Performance of Public Hospitals in Mashhad [Volume 13, Issue 49, 2024, Pages 79-102]
Amani Dadghar, Babak A Review of the Basics of Accounting and Financial Reporting System of Universities and Higher Education Institutions
(Emphasis on Medical Universities) [Volume 9, Issue 35, 2020, Pages 17-36]
Amiri, Esmaiel Causes and Consequences of Audit Opinion Shopping [Volume 9, Issue 36, 2021, Pages 5-26]
Amiri, Fatemeh Sadat A look at the Particle Swarm Optimization algorithm in the capital market [Volume 4, Issue 13, 2015, Pages 20-31]
Amiri, Houshang Investigating the Effect of Audit Team Norms and Auditor Personality Types on Auditor Objectivity [Volume 13, Issue 51, 2024, Pages 195-212]
Anari Gharegheshlaghi, Hamed The Evolutionary of Products and Services Costing [Volume 8, Issue 31, 2019, Pages 5-22]
Ansari, Abdol Mahdi The Effect Of Added Value Tax On The Capital Structure And The Profitability Or Accepted Companies In Tehran’s Stock Exchange [Volume 1, Issue 4, 2020, Pages 26-39]
Ansari, Abdolmehdi An Overview of The Theories of Capital Structure [Volume 2, Issue 7, 2020, Pages 34-47]
Arabi, Mehdi The Effect of Uncertainty Conditions on the Relationship between Conservatism and Errors of Earnings Forecast [Volume 6, Issue 23, 2017, Pages 95-112]
Arab Mazar, Ali Akbar Diamond Fraud and Responsibilities of Managers and Auditors for the Prevention of Fraud [Volume 3, Issue 12, 2014, Pages 4-17]
Arab Mazar, Ali Akbar Explain of explanatory power accounting measures in predicting new definition of share return
Evidences: Tehran Stock Exchange [Volume 1, Issue 3, 2020, Pages 4-15]
Arabsalehi, Mehdi Providing A Model For Determining The Probability of Financial Crisis in The Company [Volume 2, Issue 6, 2020, Pages 20-31]
Arabzadeh, Maysam Identifying the structural pattern of economic policy uncertainty, financial market instability and stock liquidity of Tehran Stock Exchange [(Articles in Press)]
Arabzadeh, Meysam Interpretive structural modeling of risk-based internal audit planning in banks listed in the Tehran Stock Exchange [(Articles in Press)]
Arabzadeh, Meysam Interpretive Structural Modeling of Risk-Based Internal Audit Planning Drivers in Banks Listed in the Tehran Stock Exchange [Volume 13, Issue 50, 2024, Pages 51-68]
Arabzadeh, Meysam Identifying The Structural Pattern of Economic Policy Uncertainty, Financial Market Instability and Stock Liquidity of Tehran Stock Exchange [Volume 14, Issue 55, 2025, Pages 41-64]
Armaghan, Mohammad An Overview of the Current Financial Reporting Frameworks [Volume 9, Issue 33, 2020, Pages 114-128]
Arshiannejad, Hadi The Impact of Working Capital on Profitability in the Business [Volume 7, Issue 26, 2018, Pages 93-104]
Asadi, Abdorreza Performance Evaluation Criteria in Different Ownership Structure of Listed Companies in Tehran Stock Exchange [Volume 7, Issue 26, 2018, Pages 61-76]
Asadi, Abdorreza The Effect of Firms’ Characteristics and Moderating Role of Government Ownership on Capital Structure in Tehran Stock Exchange [Volume 3, Issue 12, 2014, Pages 70-89]
Asadi, Abdorreza The Effect of Audit Activities on Improving the Financial Performance of Public Hospitals in Mashhad [Volume 13, Issue 49, 2024, Pages 79-102]
Asadi, Amir Hossein Evaluating the Effectiveness Model of Internal Auditors' Ethical Courage Functions [Volume 11, Issue 44, 2023, Pages 5-26]
Asghari, Eiraj The Effectiveness of Tax Incentives in attracting foreign Investment – Deliberating the Canadian Experience [Volume 1, Issue 3, 2020, Pages 86-100]
Asghari, Maryam The Effect of Managerial Ability and Product Market Competition on Selling, General and Administrative Costs Stickiness of the Listed Companies [Volume 7, Issue 26, 2018, Pages 31-44]
Ashari, Elham Personality Traits, Emotional Intelligence of Investors and Their Risk Tolerance [(Articles in Press)]
Ashari, Elham Personality Traits, Emotional Intelligence of Investors and Their Risk Tolerance [Volume 11, Issue 43, 2022, Pages 105-120]
Ashrafpoor, Aboulfazl The effect of CEO Narcissism on R&D Expenditures [(Articles in Press)]
Ashrafpoor, Aboulfazl The Effect of CEO Narcissism on R&D Expenditures [Volume 13, Issue 49, 2024, Pages 103-122]
Asnaashari, Hamideh The Importance of Errors in Accounting- Information Approach [Volume 1, Issue 1, 2020, Pages 20-37]
Asnashari, Hamideh Earnings Quality and its characteristics from Valuation and agancy perspectives [Volume 4, Issue 13, 2015, Pages 4-19]
Aspookeh, Jalal The Comparative Investigation of the Attention to the Critical Success Factors among the Iranian Managers [Volume 1, Issue 3, 2020, Pages 72-85]
Asrii, Jafar Tree of unethical accounting practices [Volume 7, Issue 25, 2018, Pages 87-98]
Attari, Elmira Examining the role of absorptive capacity on the relationship between disclosure of sustainability information based on legitimacy theory and economic measures of financial performance [(Articles in Press)]
Azad, Abdollah The Link between Accrual Components and Stock Returns by Emphasize at Accounts Receivable Rule [Volume 1, Issue 3, 2020, Pages 60-71]
Azadi, Keyhan Testing the level of tax avoidance during the Financial crisis By the method meta-heuristic Algorit [(Articles in Press)]
Azadi, Keyhan Testing The Level of Tax Avoidance During The Financial Crisis By The Method Meta-Heuristic Algorithm [Volume 14, Issue 54, 2025, Pages 79-92]
Azarm, Vahid The Impact of Institutional Ownership and Management Ownership on the Relationship between Shareholder Participation and Innovative Performance in Companeis Listed in Tehran Stock Exchange [Volume 13, Issue 52, 2024, Pages 131-144]
Azimi, Majid The Impact of Corporate Social Responsibility (CSR) on Financial Reporting Quality [Volume 5, Issue 17, 2016, Pages 96-111]
Azizi, Sedighe The Effect of Capital Structure and Cash Holdings on Audit Fees [Volume 13, Issue 51, 2024, Pages 181-194]
Azizi, Sedigheh Investigating the Impact of Financial Ratios on Risk Dimensions with Emphasis on the Role of Company Operations Complexity Using Structural Equations [Volume 14, Issue 56, 2025, Pages 107-130]
Aznab, Masoomeh Conceptual Analysis of Moderator and Mediator Variables in Business Research [Volume 12, Issue 48, 2024, Pages 5-26]
B
Babaei, Fatemeh Comparative Study of Corporate Zakat and its Rules and Standards in Islamic Countries [Volume 10, Issue 38, 2021, Pages 5-22]
Babaei, Fatemeh Sustainability and Corporate Sustainability Reporting: Conventional and Islamic Perspectives [Volume 14, Issue 55, 2025, Pages 65-84]
Babaie, Fatemeh The Effect of Audit Committee Characteristics on Additional Stock Returns with The Moderating Role of Holding The Company's Cash [Volume 14, Issue 54, 2025, Pages 93-114]
Babaie, Kobra The Relationship between Accruals Quality and Non-systematic Risk of Stocks [Volume 8, Issue 30, 2019, Pages 39-54]
Babaie, Sasan Value Relevance and Accounting Information [Volume 7, Issue 26, 2018, Pages 5-16]
Babajani, Jafar Factors Affecting on Memory Fallibility in Judgment and Decision Making [Volume 10, Issue 37, 2021, Pages 5-24]
Badavareh Nahandi, Yones The Investigate Relationship between Information Asymmetry with stock Liquidity and Transaction of Listed Companies in Tehran Stock Exchange [Volume 2, Issue 8, 2020, Pages 84-99]
Badavarnahandi, Younes Effective Platforms and Strategies in Results-Oriented Performance-Based Budgeting: For executive bodies in the Kurdistan region of Iraq [Volume 13, Issue 51, 2024, Pages 41-62]
Badavar Nahandi, Younes The Relationship between Accruals Quality and Non-systematic Risk of Stocks [Volume 8, Issue 30, 2019, Pages 39-54]
Badavar Nahandi, Younes Identify the Components and Factors Affecting IFRS knowledge Transfer with Emphasis on knowledge Content, Knowledge
Actors and Organizational Distance between them
by theme Analysis Method [Volume 11, Issue 42, 2022, Pages 111-130]
Badavar Nahandi, Younos A Review of the Basics of Accounting and Financial Reporting System of Universities and Higher Education Institutions
(Emphasis on Medical Universities) [Volume 9, Issue 35, 2020, Pages 17-36]
Badavr Nahandi, Younes Surveying the impact of Life Cycle and Free Cash Flow on Policy and yield [Volume 6, Issue 21, 2017, Pages 32-49]
Badpa, Behrooz Comparing the roles of contribution income statement and value-stream income statement in Strategic performance measurement [Volume 7, Issue 25, 2018, Pages 5-20]
Bagherpour Velashani, Mohammad Ali Providing an Experimental Model for Implementing Risk-Based Internal Auditing in Iran [Volume 2, Issue 6, 2020, Pages 80-101]
Baharmoghadam, Mehdi Human Resource Accounting an organization's most valuable asset accounting [Volume 4, Issue 14, 2015, Pages 32-43]
Bahrami, Aso Financial Statements Fraud and new techniques used to detect it [Volume 10, Issue 38, 2021, Pages 105-118]
Bahrami, Setareh Impact of Frequency of Financial Reporting on Information Asymmetry and Cost of Equity [Volume 13, Issue 51, 2024, Pages 119-138]
Bahreini, Maryam The effect of specific characteristics of companies on investment opportunities in firms accepted in Tehran Stock Exchange [Volume 3, Issue 11, 2014, Pages 50-65]
Bakhshi, Nayere Investigate the Relationship Between Accounting Information and Credit Risk in Firms Listed on Tehran Stock Exchange [Volume 6, Issue 24, 2018, Pages 53-68]
Bakhshian, Asal The influence of audit committee on the Relationship between Managerial Overconfidence and Audit Fees and audit specialise [Volume 8, Issue 30, 2019, Pages 55-74]
Bakhtiari, Masoud The Role of Internal Controls on the Relationship Between Corporate Financial Constraints and Cost Stickiness [Volume 13, Issue 52, 2024, Pages 165-182]
Balali, Hasan Accounting Information Quality and Firms Capital Investments: An Agency Theory Perspective [Volume 2, Issue 5, 2020, Pages 86-100]
Banaie Ghadim, Rahim Factors influencing voluntary disclosure of information (Theories and Applications) [Volume 4, Issue 16, 2015, Pages 32-43]
Bandani, Somaye The Impact of Information Transparency on Firm R&D Expenditures Regarding the Role of Career Risks Managers and Investment Opportunities [Volume 11, Issue 41, 2022, Pages 121-140]
Banitalebi Dehkordi, Bahareh Investigating the Impact of the Change of the Head of the Stock Exchange Organization, the Occurrence and Failure of the JCPOA on the Price Bubble of Stocks Accepted in the Tehran Stock Exchange [Volume 13, Issue 52, 2024, Pages 111-130]
Baradaran Hasanzadeh, Rasol Effect of Conservatism on timely reporting of financial information on listed companies on the Stock Exchange [Volume 3, Issue 10, 2014, Pages 38-51]
Baradaran Hasanzadeh, Rasool The Relationship between Accruals Quality and Non-systematic Risk of Stocks [Volume 8, Issue 30, 2019, Pages 39-54]
Baradaran Hasanzadeh, Rasoul Surveying the impact of Life Cycle and Free Cash Flow on Policy and yield [Volume 6, Issue 21, 2017, Pages 32-49]
Baradaran Hassanzadeh, Rasool The Effect of Corporate Governance on The Relationship between Uncertainty in Macroeconomics and Capital [Volume 14, Issue 53, 2025, Pages 75-90]
Barmaki, Nahid Effect of Dividend Dividends on Company Tax Exclusion: Considering the Shareholder Value [Volume 9, Issue 36, 2021, Pages 123-140]
Barzegar, Ghodratolla Impact of Audit Committee Characteristics on Tax Avoidance In the Listed Companies of the Tehran Stock Exchange [Volume 9, Issue 33, 2020, Pages 25-42]
Barzegar, Ghodratolla Develop a Model for Disclosure Research and Development Activities in Iranian Companies with an Emphasis on Accounting Standards [Volume 12, Issue 45, 2023, Pages 81-104]
Barzegar, Ghodratollah Management accounting studies: Emphasis on qualitative research method [Volume 1, Issue 1, 2020, Pages 4-19]
Barzide, Farrokh Test of functional fixation hypothesis; case of continuous and non-continuous component of earnings [Volume 4, Issue 14, 2015, Pages 44-57]
Barzideh, Farrokh Factors Affecting on Memory Fallibility in Judgment and Decision Making [Volume 10, Issue 37, 2021, Pages 5-24]
Bashirimanesh, Nazanin The Effect of Auditors' Personality Traits on Job Satisfaction with Mediating Role of the Perception of Social Responsibility [Volume 11, Issue 44, 2023, Pages 91-112]
Bashiri Manesh, Nazanin Mutual fund performance: from theory to practice [Volume 2, Issue 7, 2020, Pages 74-91]
Basirat, Mehdi Scientometrics of Investment Efficiency Research in Iran (A Co-Word Analysis) [(Articles in Press)]
Basirat, Mehdi Scientometrics of Investment Efficiency Research in Iran
(A Co-Word Analysis) [Volume 11, Issue 43, 2022, Pages 55-72]
Basirzadeh, Mohammad Hossein Determining the Most Effective Factor (Including Confidence in One’s Ability, Decision Aids Effectiveness, Firm Size, Professional Pressures) on the Extent Decision Aids are used in Management Fraud Risk Assessment [Volume 2, Issue 6, 2020, Pages 102-115]
Bastami, Fatemeh The Timing of 52-week High Price and Cross Stock Returns [Volume 10, Issue 39, 2021, Pages 21-34]
Bataghva, Mostafa The influence of non-discursive factors in financial and management decisions [Volume 6, Issue 22, 2017, Pages 98-109]
Bayat, Mostafa Relevance of Big Data to Forensic Accounting [Volume 8, Issue 32, 2020, Pages 5-12]
Bayazidi, Anvar The Comparative Investigation of the Attention to the Critical Success Factors among the Iranian Managers [Volume 1, Issue 3, 2020, Pages 72-85]
Bazgir, Bahaman Compilation and preparation of corporate governance regulations (Case study of Hormozgan Gas Company) [(Articles in Press)]
Bazgir, Bahman Preparation and Developmen of Corporate Governance Regulations (A Case study of Hormozgan Gas Company) [Volume 11, Issue 42, 2022, Pages 57-76]
Bazrafshan, Amaneh Investigating the Context of Management Accounting Textbooks and Today‘s Needs: Focus on Text Analysis [Volume 2, Issue 5, 2020, Pages 20-27]
Bazrafshan Koujal, Mahdi The Impact of Managers' Social Conservatism on Company Performance Considering the Mediating Role of Accounting Conservatism [(Articles in Press)]
Bazrafshan Koujal, Mahdi The Impact of Managers' Social Conservatism on Company Performance Considering the Mediating Role of Accounting Conservatism [Volume 11, Issue 42, 2022, Pages 77-92]
Bazrafshan Koujal, Mahdi Investigating The Impact of Managers' Social Conservatism on Company Performance Considering the Mediating Role of Application of Strategic Management Accounting Techniques [Volume 12, Issue 47, 2023, Pages 113-130]
Besharatpour, Fatemeh The effect of stock returns and financial performance on the relationship between corporate governance and Company value [(Articles in Press)]
Besharatpour, Fatemeh The effect of stock returns and financial performance on the relationship between corporate governance and Company value [Volume 11, Issue 43, 2022, Pages 21-36]
Beshkooh, Mahdi comprehensive measurement model of financial reporting transparency and evidence for the role of audit characteristics in improving it [Volume 10, Issue 38, 2021, Pages 69-86]
Beshkooh, Mahdi Comparative Study of Opinions and Views Presented in Auditing Principles and Concepts and Presenting a Proposed Model of the Audit Conceptual Framework [Volume 13, Issue 52, 2024, Pages 5-26]
Beygi Harchegani, Azam Investigating the Effect of Audit Team Norms and Auditor Personality Types on Auditor Objectivity [Volume 13, Issue 51, 2024, Pages 195-212]
Bineshian, Zahra Is the accounting profession prepared to accept International Financial Reporting Standards (IFRS)? [Volume 7, Issue 25, 2018, Pages 99-114]
Bolo, Ghasem An Overview on the Most Significant Determinants of Earnings Quality [Volume 5, Issue 20, 2016, Pages 34-53]
Bonabi Ghadim, Rahim Theoretical survey of the importanceand reasons for reporting the Assets Impairment [Volume 6, Issue 23, 2017, Pages 5-16]
Bozorgi Khanghah, Jamal The Review of studies and concepts of fraud in accounting and auditing [Volume 4, Issue 16, 2015, Pages 58-73]
C
Chalaki, Pari Forensic accounting and its role in prevention and detection of fraud [Volume 4, Issue 16, 2015, Pages 44-57]
Chalaki, Pari Earnings Management Prediction by decision trees [Volume 1, Issue 1, 2020, Pages 110-123]
Chegini, Akram The relationship between financial flexibility and corporate financial policies [Volume 6, Issue 22, 2017, Pages 30-49]
Chenari Boket, Hasan Aspects and approaches of behavioral finance theories [Volume 5, Issue 17, 2016, Pages 78-95]
D
Daei-Karimzadeh, Saeed Investigating the Impact of the Change of the Head of the Stock Exchange Organization, the Occurrence and Failure of the JCPOA on the Price Bubble of Stocks Accepted in the Tehran Stock Exchange [Volume 13, Issue 52, 2024, Pages 111-130]
Darabi, Roya Investigating Moderating Effect of Audit Firm Size on the Relationship between Agency Costs and Political Connections [Volume 7, Issue 28, 2019, Pages 91-104]
Darabi, Roya Aspects and approaches of behavioral finance theories [Volume 5, Issue 17, 2016, Pages 78-95]
Darabi, Roya Information Value of Earnings Components during
the Global Financial Crisis [Volume 8, Issue 32, 2020, Pages 75-88]
Darabi, Roya The Optimal and Practical Model of Information Technology in Auditing with a Pragmatic Approach Abstract [Volume 13, Issue 50, 2024, Pages 27-50]
Darabi, Roya Explaining a model of stock price synchronicity by meta-heuristic approach:Evidence of financial and non-financial criteria [(Articles in Press)]
Darabi, Roya Explaining a Model of Stock Price Synchronicity by Meta-Heuristic Approach: Evidence of Financial and Non-Financial Criteria [Volume 13, Issue 52, 2024, Pages 27-46]
Darabi, Roya Investigating the Effectiveness of Regression and Deep Learning Approaches to Detect Fraud in Financial Statements, Focusing on the Justification Dimension [(Articles in Press)]
Darabi, Roya Investigating the Effectiveness of Regression and Deep Learning Approaches to Detect Fraud in Financial Statements, Focusing on the Justification Dimension [Volume 14, Issue 56, 2025, Pages 5-28]
Darajati, Elham The Effect of the Joint Auditor on Cost Stickiness in the Supply Chain by New Evidence from the Quantile Pattern [Volume 14, Issue 56, 2025, Pages 89-106]
Darvishi, Nasrin Analyzing the Impact of Accounting Information System (AIS) on Management Decision Making (Case study: Managers of Kermanshah Bank) [Volume 4, Issue 14, 2015, Pages 58-73]
Daryaei, Abbas Ali A Model of Money Creation and Phantom Profit in the Iranian Banking System [(Articles in Press)]
Daryaie, Abasali Intellectual capital literature review [Volume 3, Issue 10, 2014, Pages 64-81]
Dastgir, Mohsen The Effect of CEO's Financial Distress on Audit Quality: Considering the Moderating Effect of Managerial Ability CEO's Financial Knowledge [Volume 14, Issue 54, 2025, Pages 5-26]
Davallou, Maryam The Timing of 52-week High Price and Cross Stock Returns [Volume 10, Issue 39, 2021, Pages 21-34]
Davari, Taher Presenting a model of reducing factors of ethical hypocrisy of auditors in professional services with a qualitative approach [(Articles in Press)]
Davari, Taher Presenting a Model of Reducing Factors of Ethical Hypocrisy of Auditors in Professional Services with a Qualitative Approach [Volume 14, Issue 54, 2025, Pages 59-78]
Dehestani, Mohammadali Agency Theory and Financial Crime [Volume 8, Issue 29, 2019, Pages 37-52]
Dehghan, Mahboobeh The Impact of Comprehensive Tax Implementation on Organization Performance with Organizational Mediation and Job Satisfaction and Employee Motivations [Volume 12, Issue 48, 2024, Pages 115-136]
Dehghan Khanghahi, Bita The role of accounting accruals for the prediction of future cash flows of listed companies in Tehran Stock Exchange [Volume 2, Issue 6, 2020, Pages 32-47]
Dehghanzadeh, Hamed Investigating the Impact of Budgeting Methods on Optimal Resource Allocation [Volume 11, Issue 44, 2023, Pages 69-90]
Dehpour, Parastoo Solutions to Resolve The Gap between Economics and Sociology Based Research in Management Accounting [Volume 14, Issue 54, 2025, Pages 115-134]
Delaram, Mohammad Determining the Most Effective Factor (Including Confidence in One’s Ability, Decision Aids Effectiveness, Firm Size, Professional Pressures) on the Extent Decision Aids are used in Management Fraud Risk Assessment [Volume 2, Issue 6, 2020, Pages 102-115]
Delshad Zanganeh, Abdollah Effective Platforms and Strategies in Results-Oriented Performance-Based Budgeting: For executive bodies in the Kurdistan region of Iraq [Volume 13, Issue 51, 2024, Pages 41-62]
Derakhshan, Abdolnaser The Effect of Firm Debt Structure on the Relationship between Auditors' Grade Change and Information Asymmetry [(Articles in Press)]
Ebrahimi, Yousef Compilation of the model of factors affecting the provision of bank resources based on structural-interpretive modeling [(Articles in Press)]
Ebrahimi Kerdar, Ali An Integrated Continuous Auditing Approach [Volume 8, Issue 32, 2020, Pages 13-28]
Ebrahimi Kordlor, Ali Investigation of board composition on conservatism and timeliness in reporting of earnings in listed companies in Tehran Stock Exchange [Volume 2, Issue 5, 2020, Pages 28-41]
Ebrahimi Meimand, Mehdi Clean Surplus Model and Important of Dirty Surplus Items [Volume 4, Issue 14, 2015, Pages 16-31]
Eghdami, Akram Effect of Dividend Dividends on Company Tax Exclusion: Considering the Shareholder Value [Volume 9, Issue 36, 2021, Pages 123-140]
Eimani, Mohsen Diamond Fraud and Responsibilities of Managers and Auditors for the Prevention of Fraud [Volume 3, Issue 12, 2014, Pages 4-17]
Eimani, Mohsen Explain of explanatory power accounting measures in predicting new definition of share return
Evidences: Tehran Stock Exchange [Volume 1, Issue 3, 2020, Pages 4-15]
Eimani Khoshkho, Omid New approach of accounting research and development of accounting theory [Volume 2, Issue 7, 2020, Pages 92-105]
Ekson, Azhdar Investigating the Relationship between refined economic values added and adjusted stock returns based on risk in the firms accepted in Tehran Stock Exchange [Volume 1, Issue 4, 2020, Pages 74-89]
Elhami, Mahsa Test of functional fixation hypothesis; case of continuous and non-continuous component of earnings [Volume 4, Issue 14, 2015, Pages 44-57]
Emamadost, Mostafa A study of behavioral factors and the effect of conservatism bias on investors' trading behaviors. [Volume 4, Issue 14, 2015, Pages 4-15]
Esfandi Zolbein, Ramin Investigating the effect of Emotional Intelligence on Auditor’s Judgement and Audit Sustainability [Volume 14, Issue 53, 2025, Pages 55-74]
Esmaeilbeigi, Forough Social Responsibility in Banking Industry of Different Countries [Volume 7, Issue 27, 2018, Pages 19-34]
Esmaeili, Hasan Applying the Extensible Business Reporting Language (XBRL) to Increase the Speed and Transparency of Corporate Financial Reporting [Volume 7, Issue 27, 2018, Pages 53-62]
Esmaeili Kojani, Mohammad A Comprehensive Review of Theories Dividend Policy [Volume 5, Issue 17, 2016, Pages 22-35]
Esmaieli, Gharibeh Corporate Governance Research in Accounting and Auditing: Insights, Practice Implications, and Future Research Directions [Volume 1, Issue 4, 2020, Pages 4-25]
Esmaielzadeh, Hojat Cognitive Biases in Audit Professional Judgment [Volume 4, Issue 13, 2015, Pages 74-87]
Esmailikia, Ghareibeh Governmental Capital assets: Practical Holistic Approach for assets recognition, and reporting [Volume 10, Issue 38, 2021, Pages 87-104]
Esna Ashari, Hamideh Privatization and its effects on financial markets [Volume 2, Issue 5, 2020, Pages 4-19]
Etemadi, Hossein Value Relevance and Accounting Information [Volume 7, Issue 26, 2018, Pages 5-16]
Etemadi, Hossein A Comprehensive Review of Theories Dividend Policy [Volume 5, Issue 17, 2016, Pages 22-35]
Ezadpour, Mostafa The effect of CEO Narcissism on R&D Expenditures [(Articles in Press)]
Ezadpour, Mostafa The Effect of CEO Narcissism on R&D Expenditures [Volume 13, Issue 49, 2024, Pages 103-122]
F
Faalghayouomi, Ali Audit Tenure, Life Cycle and Long Term Investment Efficiency (In the Tehran Security Exchange) [Volume 1, Issue 4, 2020, Pages 40-57]
Fadaee Nezhad, Mohammad Esmaeil Product Market Competition and the Value of Corporate Cash Evidence from Trade Liberalization [Volume 8, Issue 31, 2019, Pages 41-58]
Fadaee Nezhad, Mohammad Esmaeil A study of behavioral factors and the effect of conservatism bias on investors' trading behaviors. [Volume 4, Issue 14, 2015, Pages 4-15]
Fadavi, Mohammad Hassan Business groups: Unclear’s economic reality [Volume 2, Issue 8, 2020, Pages 70-83]
Fahimi, Mahboobe Fraud Detection Model in Financial Statements BY
Using Financial Equity Instruments [Volume 9, Issue 36, 2021, Pages 99-122]
Fakhari, Hosein "Accounting Information, the Cost of Capital and Excess Stock Returns: The Role of Earnings Quality [Volume 5, Issue 18, 2015, Pages 16-31]
Fakhari, Hossein Fraud in the Financial Statement: the Need for a Paradigm Shift to Forensic Accounting [Volume 7, Issue 26, 2018, Pages 45-60]
Fakhari, Hossein Causes and Consequences of Audit Opinion Shopping [Volume 9, Issue 36, 2021, Pages 5-26]
Fakhr Hosseini, Seyyed Fakhreddin Identifying macroeconomic factors affecting accounting weaknesses with the qualitative Grounded Theory Approach [(Articles in Press)]
Fallah, Reza Developing a Model for the Probability of Money Laundering based on Qualitative Characteristics of Financial Reporting. [Volume 12, Issue 46, 2023, Pages 5-26]
Fallah, Reza Presenting a model of reducing factors of ethical hypocrisy of auditors in professional services with a qualitative approach [(Articles in Press)]
Fallah, Reza Presenting a Model of Reducing Factors of Ethical Hypocrisy of Auditors in Professional Services with a Qualitative Approach [Volume 14, Issue 54, 2025, Pages 59-78]
Faniani, Mohsen Testing The Level of Tax Avoidance During The Financial Crisis By The Method Meta-Heuristic Algorithm [Volume 14, Issue 54, 2025, Pages 79-92]
Faraji, Omid The Regulation of Audit Services Fees, the Type of Audit Firm and Audit Report Lag: The Analysis of the Bargaining Power and Auditor’s Effort Theories [Volume 11, Issue 41, 2022, Pages 103-120]
Farajzadeh, Ali Asghar An investigation of the Professional Behavioral Ethics of the Auditors from the Quran’s viewpoint [Volume 6, Issue 22, 2017, Pages 4-13]
Faramarzi, Roksana The effect of oil price and income shocks on stocks’ real return in listed companies of Tehran Stocks Exchange [Volume 1, Issue 2, 2020, Pages 44-63]
Farhadi, Maryam The Moderating Effect of Investor Sentiment on and Stock Return's Mean-Variance Relationship [Volume 12, Issue 46, 2023, Pages 89-114]
Farmanbardar, Maryam Social Responsibility and It,s Impact On Corporate Reputation [Volume 4, Issue 16, 2015, Pages 4-15]
Farmanbordar, Maryam Investigating Relationship Between Corporate Social Responsibility, Earnings Per Share Forecasting Unbiasedness and Stock Market Efficiency [Volume 6, Issue 24, 2018, Pages 23-38]
Farzad, Serveh Investigating the Relationship Between Bid-Ask Spread and Depth of Market in Tehran Stock Exchange [Volume 7, Issue 28, 2019, Pages 5-16]
Farzinfar, Ali akbar Interpretive Structural Modeling of Factors Affecting Auditors' Stress Management in the Process of Judging and Accrediting Financial Reports (Case Study: Tehran Auditing Institutions) [Volume 12, Issue 46, 2023, Pages 45-64]
Farzinfar, Ali Akbar Identifying the structural pattern of economic policy uncertainty, financial market instability and stock liquidity of Tehran Stock Exchange [(Articles in Press)]
Farzinfar, Ali Akbar Identifying The Structural Pattern of Economic Policy Uncertainty, Financial Market Instability and Stock Liquidity of Tehran Stock Exchange [Volume 14, Issue 55, 2025, Pages 41-64]
Fathabady, Shiva Relationship between Debt Structure and Investment with Regard to Financial Distress [Volume 14, Issue 56, 2025, Pages 29-44]
Fathalian, Arezo Investigating the Effect of Accounting Concepts on Stock Price Synchronization [Volume 11, Issue 44, 2023, Pages 113-130]
Fatheh, Mohammad Hosein The effect of the employer's risk management on the level of conservatism of the auditor [(Articles in Press)]
Fazeli, Naghi Investigating the Evolutionary Relationship Between Female Managers and Financial Literacy in Preventing Earnings Management [Volume 10, Issue 37, 2021, Pages 59-72]
Fazel Yazdi, Ali Social business, accountability,and performance reporting [Volume 5, Issue 20, 2016, Pages 70-87]
Fazel Yazdi, Ali Agency Theory and Financial Crime [Volume 8, Issue 29, 2019, Pages 37-52]
Fazel Yazdi, Ali The Effects of accounting standards of 30 and 31 on Performance evaluation criteria and Earnings Response Coefficient in Listed Companies of Tehran Stock Exchange [Volume 4, Issue 14, 2015, Pages 84-95]
Fazlzadeh, Alireza Phenomenology of the Relationships between the Interactions of the Groups Involved in the Field of Auditing with Diffusion of Data Analytics [(Articles in Press)]
Filsaraei, Mahdi The Effect of Amendment of Accounting Standard No. 16 (the Effects of Changes in Exchange Rates) on the Value and Volume of Companies Stock Exchanges [Volume 7, Issue 27, 2018, Pages 91-112]
Filsaraei, Mehdi Agency Theory, compensation contracts shape and multiperiod Agency models [Volume 6, Issue 22, 2017, Pages 82-97]
Fil Saraei, Mehdi Agency Theory, incentive contracts and performance measures [Volume 5, Issue 18, 2015, Pages 84-99]
Firoozi, Mehran Segmentation of Tehran banks customers by expected benefits [Volume 3, Issue 9, 2014, Pages 4-19]
Foroghi, Daruosh The Effect of Information Quality on Stock Liquidity of Listed
Companies in Tehran Stock Exchange [Volume 1, Issue 3, 2020, Pages 16-31]
Foroghi, Daryoush An overview of the theoretical basis of material flow cost accounting [Volume 5, Issue 20, 2016, Pages 4-19]
Foroghi, Daryoush Introducing Alternatives to Thinking in Accounting:
“Critical Approach” and “Middle Range Thinking” [Volume 8, Issue 32, 2020, Pages 29-44]
Foroughi, Daruosh Moderator Role of Financial Leverage and Dividend Policy on the Effect of Corporate Governance to Firm Value in Tehran Stock Exchange [Volume 9, Issue 34, 2020, Pages 5-20]
Forqandoost Haqiqi, Kambiz Presentation of Suitable Model Cost for Services Social Security Organization in Pension Department in Branch 22 in Tehran [Volume 9, Issue 35, 2020, Pages 75-88]
Fuladi, Masoud The Moderating Effect of Investor Sentiment on and Stock Return's Mean-Variance Relationship [Volume 12, Issue 46, 2023, Pages 89-114]
G
Ganji, HamidReza The relationship between goodwill and financial performance [(Articles in Press)]
Ganji, HamidReza The Relationship between Goodwill and Financial Performance [Volume 14, Issue 53, 2025, Pages 21-32]
Ganji Arjangi, Somayeh The Impact of Corporate Social Responsibility (CSR) on Financial Reporting Quality [Volume 5, Issue 17, 2016, Pages 96-111]
Garkaz, Mansor Explaining the Auditors' Intuitive Decision-Making Pattern with the Data Grounded Theory Approach: The Case Study of the Auditing Organization [Volume 13, Issue 52, 2024, Pages 47-66]
Garkaz, Mansour The Impact of Relations between the Supplier and the Customer on Capital Structure’s Reversibility with Moderating Role the Fundamental Uncertainty [Volume 12, Issue 47, 2023, Pages 51-70]
Garkaz, Mansour The Role of Mindfulness and Professional Resilience of Auditors in Improving Audit Quality [Volume 14, Issue 56, 2025, Pages 69-88]
Geravand, Mohammad International Convergence and Implementation of International Financial Reporting Standard [Volume 4, Issue 14, 2015, Pages 74-83]
Ghaderi, Bahman Forensic accounting and its role in prevention and detection of fraud [Volume 4, Issue 16, 2015, Pages 44-57]
Ghadrdan, Ehsan Investigating the Factors Affecting Unmanaged Profit by Management [Volume 8, Issue 31, 2019, Pages 59-74]
Ghadrdan, Ehsan Investigating the role of stock returns on the accuracy of management forecasts by modulating information asymmetry [Volume 10, Issue 40, 2022, Pages 63-80]
Ghadrdan, Ehsan Investigating the Relationship Between the Company's Business Strategies and Management Ability in Times of Financial Crisis with Profit Quality [Volume 12, Issue 45, 2023, Pages 57-80]
Ghaffary, - Vahid The influence of non-discursive factors in financial and management decisions [Volume 6, Issue 22, 2017, Pages 98-109]
Ghafourian Shag, Mohammad Sajjad Investigating the Impact of Institutional Ownership on the Relationship between Auditing Firm size and Managerial Slack in Companies Listed on the Tehran Stock Exchange [Volume 11, Issue 42, 2022, Pages 41-56]
Ghafourian Shagerdi, Amir Investigating the impact of institutional ownership on the relationship between auditing firm size and managerial slack in companies listed on the Tehran Stock Exchange [(Articles in Press)]
Ghafourian Shagerdi, Amir Investigating the Impact of Institutional Ownership on the Relationship between Auditing Firm size and Managerial Slack in Companies Listed on the Tehran Stock Exchange [Volume 11, Issue 42, 2022, Pages 41-56]
Ghafourian Shagerdi, Amir Corporate Governance and Auditor Switching Studying the Moderating
Role of Auditor's Opinion Accuracy on Relationship between
Corporate Governance and Auditor Switching [(Articles in Press)]
Ghafourian Shagerdi, Mohammad Sajjad Investigating the impact of institutional ownership on the relationship between auditing firm size and managerial slack in companies listed on the Tehran Stock Exchange [(Articles in Press)]
Ghahremani, Mohammad Hasan A comparative study financial determinants the cash holding of the pharmaceutical and automotive industries listed companies in Tehran Stock Exchange [Volume 5, Issue 17, 2016, Pages 54-77]
Ghajavand, Sahar Theoretical Basis of Bid-Ask Spread and Methods of estimating it [Volume 3, Issue 9, 2014, Pages 88-100]
Ghajavand, Ziba Theoretical Basis of Bid-Ask Spread and Methods of estimating it [Volume 3, Issue 9, 2014, Pages 88-100]
Ghamari, Farshid Presenting the Ideal Model of Trading Performance of Investors in the Capital Market of Iran [Volume 13, Issue 51, 2024, Pages 5-20]
Ghanbari, Mehrdad Designing and Validating a Model for Examining the Role of Managers' Cognitive Bias on the Performance of Companies Admitted to the Tehran Stock Exchange [Volume 12, Issue 46, 2023, Pages 27-44]
Ghanbari, Sara Investigating The Relationship between The Peer Firms Performance and Corporates Tax Avoidance operating in The Same Geographical Area [Volume 14, Issue 53, 2025, Pages 107-126]
Ghanizadeh, Bahram The effect of financial knowledge of CEOs on financial distress considering the moderating effect of managerial ability [(Articles in Press)]
Ghanizadeh, Bahram The Effect of CEO's Financial Distress on Audit Quality: Considering the Moderating Effect of Managerial Ability CEO's Financial Knowledge [Volume 14, Issue 54, 2025, Pages 5-26]
Ghasemi, Ahmadreza Designing and Explaining the Pricing Model of Securities [Volume 12, Issue 45, 2023, Pages 5-22]
Ghasemi, Saeed Investigation and Analysis of The Effects and Consequences of Leaving the Independent Auditing Profession in Iran [Volume 14, Issue 55, 2025, Pages 19-40]
Ghodrati, Hassan Interpretive structural modeling of risk-based internal audit planning in banks listed in the Tehran Stock Exchange [(Articles in Press)]
Ghodrati, Hassan Interpretive Structural Modeling of Risk-Based Internal Audit Planning Drivers in Banks Listed in the Tehran Stock Exchange [Volume 13, Issue 50, 2024, Pages 51-68]
Gholami Badi, Abolfazl Presenting The Proposed Model of Financing Mnicipalities Based on Assets (Case Study: Tehran Municipality) [Volume 14, Issue 53, 2025, Pages 91-106]
Gholami Jamkarani, Reza The Regulation of Audit Services Fees, the Type of Audit Firm and Audit Report Lag: The Analysis of the Bargaining Power and Auditor’s Effort Theories [Volume 11, Issue 41, 2022, Pages 103-120]
Gholami Jamkarani, Reza The Effect of Social Responsibility on the Relationship between Financial Literacy and Attitude Towards Money and Financial well-being [Volume 12, Issue 48, 2024, Pages 83-100]
Gholami-Jamkarani, Reza The effect of social responsibility on the relationship between financial literacy and attitude towards money and financial well-being [(Articles in Press)]
Gholamrezaie, Mohsen The process of evaluating the internal controls governing financial reporting in an integrated approach to financial auditing [Volume 4, Issue 13, 2015, Pages 88-100]
Ghondori, Mohammadali The Link between Accrual Components and Stock Returns by Emphasize at Accounts Receivable Rule [Volume 1, Issue 3, 2020, Pages 60-71]
Ghorchaei, Abdolsamad "Accounting Information, the Cost of Capital and Excess Stock Returns: The Role of Earnings Quality [Volume 5, Issue 18, 2015, Pages 16-31]
Golchi, Nafiseh The Ethical Climate is the Cause of the trauma on accountants and auditors [Volume 10, Issue 39, 2021, Pages 97-110]
Golchi, Nahid The Ethical Climate is the Cause of the trauma on accountants and auditors [Volume 10, Issue 39, 2021, Pages 97-110]
Goli, Abbas The Relationship between Information Asymmetry and Earnings Management in Mutual FundsAn overview of generational accounting, what and why
(The conceptual model of generational accounting) [Volume 5, Issue 19, 2016, Pages 56-65]
Golmohamadi, Mojtaba The Relationship Between Accounting Comparability, Audit Delay And Audit Opinion [Volume 10, Issue 40, 2022, Pages 81-96]
Golmohammadi, Hamze The effect of corporate governance variables on capital structure of listed firms in Tehran Stock Exchange (automotive & components industry) [Volume 1, Issue 1, 2020, Pages 52-63]
Golmohammadi Gharehbaba, Jalal biological and psychological factors and economic decisions of investors [(Articles in Press)]
Golmohammadi Gharehbaba, Jalal Biological and Psychological Factors and Economic Decisions of Investors [Volume 14, Issue 55, 2025, Pages 5-18]
Goshtasbi, Behdad The Function of Managers’ Organizational Identity in Assessing the Consequences of Opportunistic Financial Reporting: an extension of the raphography process [Volume 13, Issue 50, 2024, Pages 5-26]
H
Habibzadeh, Maliheh The Relationship between Goodwill and Financial Performance [Volume 14, Issue 53, 2025, Pages 21-32]
Haghighat, Tooba An Investigating Of The Relationship Between Disclosure Of Corporate Social Responsibility And Semi- Strong Stock Market Efficiency [Volume 13, Issue 49, 2024, Pages 5-22]
Haidari Nezhad, Ghodratollah Corporate Social Responsibility Reporting:
Standardization Challenges and Assurance Services [Volume 9, Issue 34, 2020, Pages 83-98]
Haidari Nezhad, Ghodratollah Dimensions of the effectiveness of the audit committee after the Sarbins-Oxley law [Volume 11, Issue 41, 2022, Pages 85-102]
Haidari Nezhad, Ghodratollah Board gender diversity:
From theoretical perspectives to empirical evidence [(Articles in Press)]
Haidari Nezhad, Ghodratollah Gender Inequality in the Accounting Profession: A Systematic Examination of Women's Career Challenges through a Feminist Lens [(Articles in Press)]
HaidariNezhad, Ghodratollah Board Gender Diversity: From Theoretical Perspectives to Empirical Evidence [Volume 13, Issue 52, 2024, Pages 183-202]
Haidarzadeh, Saeedeh A Comprehensive Overview of The Traditional and New Criteria for Evaluating Financial Performance [Volume 10, Issue 37, 2021, Pages 73-94]
Hajiha, Zohreh The Relationship between Information Asymmetry and Earnings Management in Mutual FundsAn overview of generational accounting, what and why
(The conceptual model of generational accounting) [Volume 5, Issue 19, 2016, Pages 56-65]
Hajiha, Zohreh Investigate the Relationship Between Accounting Information and Credit Risk in Firms Listed on Tehran Stock Exchange [Volume 6, Issue 24, 2018, Pages 53-68]
Hajiha, Zohreh Text-mining technique and prediction of financial distress [Volume 10, Issue 38, 2021, Pages 39-52]
Hajiha, Zohreh The effect of social responsibility on the relationship between financial literacy and attitude towards money and financial well-being [(Articles in Press)]
Hajiha, Zohreh The Effect of Social Responsibility on the Relationship between Financial Literacy and Attitude Towards Money and Financial well-being [Volume 12, Issue 48, 2024, Pages 83-100]
Haji Moradkhani, Hadise The Role of Instructional Games in Accounting Education [Volume 7, Issue 28, 2019, Pages 17-32]
Haji Rajabi, Mohammad Reza The effect of auditor's expertise on the relationship between the change of auditors' rank and re-presentation of financial statements [(Articles in Press)]
Haji Rajabi, Mohammad Reza The Effect of Auditor's Specialization on the Relationship between the Change of Auditors' Rank and Re-presentation of Financial Statements [Volume 13, Issue 49, 2024, Pages 123-142]
Hajireza, Mohammadreza The Impact of Accruals and Free Cash Flow on Financial Stability Using Genetic Algorithm [Volume 12, Issue 47, 2023, Pages 5-24]
Hajizadeh, Fatholah The Study of Operational Audit Station in Economic System of Iran: The Case of Listed Companies in Tehran Security Exchange (TSE) [Volume 1, Issue 2, 2020, Pages 96-110]
Hakimi, Farhad Tax Processing of Bank Transactions From a Legal-Economic Point of View [Volume 12, Issue 46, 2023, Pages 143-160]
Hamdam, Hadi Identify the Components and Factors Affecting IFRS knowledge Transfer with Emphasis on knowledge Content, Knowledge
Actors and Organizational Distance between them
by theme Analysis Method [Volume 11, Issue 42, 2022, Pages 111-130]
Hamid Al-Jasam, Nour Nazem Phenomenology of the Relationships between the Interactions of the Groups Involved in the Field of Auditing with Diffusion of Data Analytics [(Articles in Press)]
Hamidian, Mohsen Relation Capital Structure and Managerial Ownership with Firm Performance In the Tehran Stock Exchange`s Listed Companies [Volume 9, Issue 33, 2020, Pages 75-92]
Hamidian, Mohsen Investigating the Effectiveness of Regression and Deep Learning Approaches to Detect Fraud in Financial Statements, Focusing on the Justification Dimension [(Articles in Press)]
Hamidian, Mohsen Investigating the Effectiveness of Regression and Deep Learning Approaches to Detect Fraud in Financial Statements, Focusing on the Justification Dimension [Volume 14, Issue 56, 2025, Pages 5-28]
Hasani Alghar, Masoud An Overview on the Most Significant Determinants of Earnings Quality [Volume 5, Issue 20, 2016, Pages 34-53]
Hasani Alqar, Masoud An Examination of the Effect of the Debt Maturity Structure on Accounting Conservatism [Volume 7, Issue 26, 2018, Pages 17-30]
Hasanmaleki, Alireza Explain the theory for the conceptual model of auditors' professional skepticism: By mixed method [(Articles in Press)]
Hasanmaleki, Alireza Explain the Theory for the Conceptual Model of Auditors' Professional Skepticism: By Mixed Method [Volume 13, Issue 52, 2024, Pages 145-164]
Hasan Nataj Kordi, Mohsen Islamic Solution for Earnings Management [Volume 7, Issue 25, 2018, Pages 71-86]
Hasan Nataj Kordi, Mohsen Impact of Audit Committee Characteristics on Tax Avoidance In the Listed Companies of the Tehran Stock Exchange [Volume 9, Issue 33, 2020, Pages 25-42]
Hasan Nataj Kordi, Mohsen Develop a Model for Disclosure Research and Development Activities in Iranian Companies with an Emphasis on Accounting Standards [Volume 12, Issue 45, 2023, Pages 81-104]
Hasanzadeh, Iman Identifying The Structural Pattern of Economic Policy Uncertainty, Financial Market Instability and Stock Liquidity of Tehran Stock Exchange [Volume 14, Issue 55, 2025, Pages 41-64]
Hashemi, Nazanin Conceptual frameworks of accounting with Information perspective [Volume 1, Issue 2, 2020, Pages 64-83]
Hashemi, Seyed Abbas The Effect of Cash Holding on Investment Sensitivity to Operating Cash Flow Volatility in Financially Constrained Firms [Volume 6, Issue 21, 2017, Pages 4-17]
Hashemi, Seyed Abbas The Effect of Managerial Ability and Product Market Competition on Selling, General and Administrative Costs Stickiness of the Listed Companies [Volume 7, Issue 26, 2018, Pages 31-44]
Hashemi, Seyed Jamal The Impact of Corporate Social Responsibility on Bankruptcy Risk [Volume 10, Issue 37, 2021, Pages 25-40]
Hashemi, Seyyed Abbas The investigation of relationship between unusual operating cash flows and stock return of listed companies in Tehran stock exchange [Volume 2, Issue 5, 2020, Pages 42-57]
Hashemzadeh, Azam The Effect of Corporate Governance on The Relationship between Uncertainty in Macroeconomics and Capital [Volume 14, Issue 53, 2025, Pages 75-90]
Hassani, Mohammad The Challenges and Consequences of Economic Complexity Index & Economic Growth under Environment Uncertainty on Managers’ Discretionary Incentives in Financial Reporting [Volume 10, Issue 39, 2021, Pages 55-78]
Hassani, Mohammad Investigating the Implication Expenses Classification Shifting on Post-IPO Stock Performance [Volume 12, Issue 46, 2023, Pages 65-88]
Hassanpour, Shiva The Effect of Uncertainty Conditions on the Relationship between Conservatism and Errors of Earnings Forecast [Volume 6, Issue 23, 2017, Pages 95-112]
Heidari, Mohammad Investigating the Effect of Readability of Annual Financial Reports on the Cost of Equity with the Moderating Role of Reporting Tone [Volume 13, Issue 52, 2024, Pages 203-218]
Heidari, Zohreh The Effects of accounting standards of 30 and 31 on Performance evaluation criteria and Earnings Response Coefficient in Listed Companies of Tehran Stock Exchange [Volume 4, Issue 14, 2015, Pages 84-95]
Heidari Rostami, Keramatollah Investigation of board composition on conservatism and timeliness in reporting of earnings in listed companies in Tehran Stock Exchange [Volume 2, Issue 5, 2020, Pages 28-41]
Heidarpoor, Farzaneh The Effect of Internal Control Weakness Severity on Earnings Quality in Firms Enlisted in Tehran Stock Exchange [Volume 8, Issue 30, 2019, Pages 109-124]
Heidarpoor, Farzaneh The Impact of Corporate Social Responsibility on Bankruptcy Risk [Volume 10, Issue 37, 2021, Pages 25-40]
Heidarpoor, Farzaneh Identifying and Ranking the Challenges of )Determining( Fair Value Measurement in the Implementation of IFRS 13 in non-Governmental Iranian Banks [Volume 11, Issue 41, 2022, Pages 23-46]
Heidarpoor, Farzaneh Impact of Partitioning Accruals on their Ability to Forecast Future Firm Value [Volume 13, Issue 51, 2024, Pages 63-82]
Heidarpoor, Farzaneh Explaining a model of stock price synchronicity by meta-heuristic approach:Evidence of financial and non-financial criteria [(Articles in Press)]
Heidarpoor, Farzaneh Explaining a Model of Stock Price Synchronicity by Meta-Heuristic Approach: Evidence of Financial and Non-Financial Criteria [Volume 13, Issue 52, 2024, Pages 27-46]
Heidarpour, Farzaneh The Effect of Environment Disclosure, Human Resources and Objectives and Managerial Plans on Corporation' Going Concern. [Volume 6, Issue 21, 2017, Pages 50-65]
Heidarpour, Farzaneh The Effect of Earnings Management on the Relationship between Corporate Governance and Earnings Quality [Volume 4, Issue 15, 2015, Pages 44-57]
Hejazi, Rezvan An investigation of the Professional Behavioral Ethics of the Auditors from the Quran’s viewpoint [Volume 6, Issue 22, 2017, Pages 4-13]
Hejazi, Rezvan Codifying the Essential Indexes for Preparing Environmental Accounting System for Waste [Volume 5, Issue 17, 2016, Pages 4-21]
Hejazi, Rezvan Relevance of Big Data to Forensic Accounting [Volume 8, Issue 32, 2020, Pages 5-12]
Hejazi, Rezvan Investigating the Context of Management Accounting Textbooks and Today‘s Needs: Focus on Text Analysis [Volume 2, Issue 5, 2020, Pages 20-27]
Hekmat, Hanieh An Investigating Of The Relationship Between Disclosure Of Corporate Social Responsibility And Semi- Strong Stock Market Efficiency [Volume 13, Issue 49, 2024, Pages 5-22]
Hemati, Hasan Relationship Between Cultural Dimensions with Equity and Neutrality in Tax Systems [Volume 5, Issue 17, 2016, Pages 36-53]
Hemati, Hasan The trend of changes in the standard setting approach
(With emphasize on the theoretical structure of standards) [Volume 1, Issue 1, 2020, Pages 64-81]
Hemati, Hasan Application of target costing and value stream in lean accounting [Volume 2, Issue 7, 2020, Pages 60-73]
Hematian, Omolbanin Investigating the role of stock returns on the accuracy of management forecasts by modulating information asymmetry [Volume 10, Issue 40, 2022, Pages 63-80]
Hemmati, Bahram Presenting The Proposed Model of Financing Mnicipalities Based on Assets (Case Study: Tehran Municipality) [Volume 14, Issue 53, 2025, Pages 91-106]
Hemmati, Hasan Agency Theory and Financial Crime [Volume 8, Issue 29, 2019, Pages 37-52]
Hemmati, Hasan Provided a Model of Characteristics of Management Accountants’ Professionalism Based on Ethical Judgment [Volume 10, Issue 39, 2021, Pages 5-20]
Hemmati, Hassan Assessment of Factors Affecting on Implementation of IT Audit from the Point of View of Auditors Using the CFA Technique [Volume 11, Issue 44, 2023, Pages 27-52]
Heydari Rostami, Keramat Allah The Effect of the Joint Auditor on Cost Stickiness in the Supply Chain by New Evidence from the Quantile Pattern [Volume 14, Issue 56, 2025, Pages 89-106]
Horabadi Farahani, Hossein Review the importance of implementation internal control system based on the COSO framework [Volume 4, Issue 15, 2015, Pages 58-71]
Hosayni, Said Rasoul Investigate of Management Accounting
Empirical Researches Failed Factors [Volume 2, Issue 5, 2020, Pages 58-69]
Hosayni, Said Rasoul Application of Stochastic Process Types of Markov Chains in Accounting [Volume 10, Issue 37, 2021, Pages 41-58]
Hosein Pour Karim Abad, Ali Investigating the Effect of Revaluation of Fixed Assets Resulting from Legal and Real Financial Distress [Volume 12, Issue 47, 2023, Pages 25-50]
Hoseinzade, Abdullah Investigation the relationship between competitors financial position in the product market and the quality of information disclosure [Volume 9, Issue 36, 2021, Pages 27-42]
Hoshmand Zaferanieh, Rahmatollah Annual adjustments: types, causes and capital market reaction [Volume 3, Issue 12, 2014, Pages 30-45]
Hosseininasab, Mahnaz Effect of Conservatism on timely reporting of financial information on listed companies on the Stock Exchange [Volume 3, Issue 10, 2014, Pages 38-51]
Hosseini Sarani, Mohammad Hadi Dividend Policy in Family and Non-Family Companies:
Empirical Evidence from Companies Listed on Tehran Stock Exchange [Volume 6, Issue 22, 2017, Pages 14-29]
Hosseini Veleshkolaiy, Seiedeh Mahsa Relation Capital Structure and Managerial Ownership with Firm Performance In the Tehran Stock Exchange`s Listed Companies [Volume 9, Issue 33, 2020, Pages 75-92]
I
Imani Khoshkho, Omid Disclosing Social Responsibility in an Age of Financial Crisis [Volume 6, Issue 22, 2017, Pages 70-81]
J
Jabari, Hossein Assessment of Factors Affecting on Implementation of IT Audit from the Point of View of Auditors Using the CFA Technique [Volume 11, Issue 44, 2023, Pages 27-52]
Jabari, Hossein Interpretive Structural Modeling of Factors Affecting Auditors' Stress Management in the Process of Judging and Accrediting Financial Reports (Case Study: Tehran Auditing Institutions) [Volume 12, Issue 46, 2023, Pages 45-64]
Jabari Khozani, Arezo A Design the Dynamic Model of the Financial Market with Theme Analysis and an Interpretive Structural - Fuzzy Delphi Approach [Volume 12, Issue 47, 2023, Pages 131-154]
Jabbari, Hasan Measuring the Effectiveness of Market Making Activity in Tehran Stock Exchange [Volume 13, Issue 51, 2024, Pages 101-118]
Jabbari, Hosein Interpretive structural modeling of risk-based internal audit planning in banks listed in the Tehran Stock Exchange [(Articles in Press)]
Jabbari, Hosein Interpretive Structural Modeling of Risk-Based Internal Audit Planning Drivers in Banks Listed in the Tehran Stock Exchange [Volume 13, Issue 50, 2024, Pages 51-68]
Jabbarzadeh Kangarluei, Saeid The role of accounting accruals for the prediction of future cash flows of listed companies in Tehran Stock Exchange [Volume 2, Issue 6, 2020, Pages 32-47]
Jafari, Ali Predicting Stock Returns with Emphasis on the Role of Financial and Regulatory Criteria Using Machine Learning Methods [Volume 12, Issue 45, 2023, Pages 125-146]
Jafari, Mahboobeh The Optimal and Practical Model of Information Technology in Auditing with a Pragmatic Approach Abstract [Volume 13, Issue 50, 2024, Pages 27-50]
Jafari, Sedigh The impact of audit committee characteristics on the implementation of internal audit recommendations in companies listed on the Tehran Stock Exchange [Volume 9, Issue 33, 2020, Pages 57-74]
Jafari Dehkordi, Hamidreza Investigating the Impact of the Change of the Head of the Stock Exchange Organization, the Occurrence and Failure of the JCPOA on the Price Bubble of Stocks Accepted in the Tehran Stock Exchange [Volume 13, Issue 52, 2024, Pages 111-130]
Jafari Samimi, Ahmad The effect of corporate governance variables on capital structure of listed firms in Tehran Stock Exchange (automotive & components industry) [Volume 1, Issue 1, 2020, Pages 52-63]
Jafarpoor, Hooman An Overview of Environmental Accounting [Volume 10, Issue 39, 2021, Pages 35-54]
Jahanbakhsh, Omid Moderator Role of Financial Leverage and Dividend Policy on the Effect of Corporate Governance to Firm Value in Tehran Stock Exchange [Volume 9, Issue 34, 2020, Pages 5-20]
Jahanbani, Mostafa Providing an Experimental Model for Implementing Risk-Based Internal Auditing in Iran [Volume 2, Issue 6, 2020, Pages 80-101]
Jahanbini, Elham Investigating the Impact of Budgeting Methods on Optimal Resource Allocation [Volume 11, Issue 44, 2023, Pages 69-90]
Jahanshad, Azita The Impact of Working Capital on Profitability in the Business [Volume 7, Issue 26, 2018, Pages 93-104]
Jahanshad, Azita Reviewing the Impact of International Financial Reporting Standards in accordance with the Central Bank Guidelines on Financial Indices and Earnings Management in Banks [Volume 9, Issue 34, 2020, Pages 99-120]
Jahanshad, Azita Identifying and Ranking the Challenges of )Determining( Fair Value Measurement in the Implementation of IFRS 13 in non-Governmental Iranian Banks [Volume 11, Issue 41, 2022, Pages 23-46]
Jahanshad, Azita The Effect of Transformational Leadership on Judgment and Decision-Making in Auditing, Considering the Mediating Role of Auditors' Knowledge Management [Volume 12, Issue 45, 2023, Pages 23-40]
Jalili, Saber The Investigate Relationship between Information Asymmetry with stock Liquidity and Transaction of Listed Companies in Tehran Stock Exchange [Volume 2, Issue 8, 2020, Pages 84-99]
Jamalianpour, Mozaffar The Impacts of Smart Contracts on Accounting and Auditing [Volume 9, Issue 35, 2020, Pages 89-102]
Jamei, Reza Investigating the effect of regulations requiring fees of audit services based (IACPA) on discretionary accruals-based earnings management companies listed in Tehran Stock Exchange [Volume 8, Issue 30, 2019, Pages 75-90]
Jamei, Reza The impact of audit committee characteristics on the implementation of internal audit recommendations in companies listed on the Tehran Stock Exchange [Volume 9, Issue 33, 2020, Pages 57-74]
Jamei, Reza Accounting information system on corporate governance [Volume 11, Issue 41, 2022, Pages 5-22]
Jamei, Reza Impact of Frequency of Financial Reporting on Information Asymmetry and Cost of Equity [Volume 13, Issue 51, 2024, Pages 119-138]
Jameie, Reza Analyzing the Impact of Accounting Information System (AIS) on Management Decision Making (Case study: Managers of Kermanshah Bank) [Volume 4, Issue 14, 2015, Pages 58-73]
Jamshidinavid, Babak Designing and Validating a Model for Examining the Role of Managers' Cognitive Bias on the Performance of Companies Admitted to the Tehran Stock Exchange [Volume 12, Issue 46, 2023, Pages 27-44]
Jamshidinavid, Bahareh Designing and Validating a Model for Examining the Role of Managers' Cognitive Bias on the Performance of Companies Admitted to the Tehran Stock Exchange [Volume 12, Issue 46, 2023, Pages 27-44]
Jamshidi Navid, Babak Corporate Social Responsibility Reporting:
Standardization Challenges and Assurance Services [Volume 9, Issue 34, 2020, Pages 83-98]
Jan Afzaie, Nasrolah Study of Cost Price Accounting in Iranian State Companies [Volume 4, Issue 16, 2015, Pages 74-83]
Jari, Azam The determinant factors of auditor switch among companies listed in Tehran Stock Exchange [Volume 2, Issue 8, 2020, Pages 100-115]
Javadi, Fereshteh Performance evaluation of state owned enterprise in Iran before and after privatization process using data enveloped analysis (DEA) [Volume 4, Issue 15, 2015, Pages 72-85]
Javadianvandy Miandouab, Bahare The Timing of 52-week High Price and Cross Stock Returns [Volume 10, Issue 39, 2021, Pages 21-34]
Joodaki, Mohammad Investigating The Relationship between The Peer Firms Performance and Corporates Tax Avoidance operating in The Same Geographical Area [Volume 14, Issue 53, 2025, Pages 107-126]
Joudakichegeni, Zahra The Interpretive Paradigm in Management Accounting: Symbolic Interactionism and Structuralism [Volume 11, Issue 44, 2023, Pages 53-68]
K
Kaab Omeir, Ahmad A Design the Dynamic Model of the Financial Market with Theme Analysis and an Interpretive Structural - Fuzzy Delphi Approach [Volume 12, Issue 47, 2023, Pages 131-154]
Kabiri, Mohammad Taghi Investigating The Relationship between The Peer Firms Performance and Corporates Tax Avoidance operating in The Same Geographical Area [Volume 14, Issue 53, 2025, Pages 107-126]
Kabiri, Mohammad Taghi The Effect of the Joint Auditor on Cost Stickiness in the Supply Chain by New Evidence from the Quantile Pattern [Volume 14, Issue 56, 2025, Pages 89-106]
Kakabarai, Keyvan Designing and Validating a Model for Examining the Role of Managers' Cognitive Bias on the Performance of Companies Admitted to the Tehran Stock Exchange [Volume 12, Issue 46, 2023, Pages 27-44]
Kakavand, Masoud Conceptual frameworks of accounting with Information perspective [Volume 1, Issue 2, 2020, Pages 64-83]
Kamali, Samira The designing structural model of relationships between self-efficacy and job performance with the mediating role of mental health and mental toughness of accountants [(Articles in Press)]
Kamali, Samira The Designing Structural Model of Relationships between Self-Efficacy and Job Performance with the Mediating Role of Mental Health and Mental Toughness of Accountants [Volume 13, Issue 50, 2024, Pages 115-136]
Kamali kermani, Narjes Determining the Most Effective Factor (Including Confidence in One’s Ability, Decision Aids Effectiveness, Firm Size, Professional Pressures) on the Extent Decision Aids are used in Management Fraud Risk Assessment [Volume 2, Issue 6, 2020, Pages 102-115]
Kamali Kermani, Narges Reports qualitative characteristics of accounting information systems and be useful of business electronic in Iran Hotel industry [Volume 5, Issue 19, 2016, Pages 66-79]
Kamali Kermani, Narjes The Effect of Selection of Governing Elements on the Pricing of Shares of Companies Approved by Tehran Stock Exchange: A Case Study of Initial Public Offering Companies [Volume 8, Issue 29, 2019, Pages 89-102]
Kamyabi, Yahya Provided a Model of Characteristics of Management Accountants’ Professionalism Based on Ethical Judgment [Volume 10, Issue 39, 2021, Pages 5-20]
Kamyabi, Yahya Develop a Model for Disclosure Research and Development Activities in Iranian Companies with an Emphasis on Accounting Standards [Volume 12, Issue 45, 2023, Pages 81-104]
Kanani Harandi, Sara A STUDY OF USEFULNESS OF PREPARING AND PRESENTING OF COMPREHENSIVE INCOME STATEMENT IN IRAN [Volume 3, Issue 12, 2014, Pages 90-107]
Kananni, Akbar An investigation of the Professional Behavioral Ethics of the Auditors from the Quran’s viewpoint [Volume 6, Issue 22, 2017, Pages 4-13]
Karami, Gholamreza Some Recent Advances in the Theory of Financial Reporting and Disclosures [Volume 9, Issue 34, 2020, Pages 21-34]
Karami, Golamreza The Souvenir Of Normative Accounting Theories [Volume 2, Issue 6, 2020, Pages 4-19]
Karami, Rasoul The designing structural model of relationships between self-efficacy and job performance with the mediating role of mental health and mental toughness of accountants [(Articles in Press)]
Karami, Rasoul The Designing Structural Model of Relationships between Self-Efficacy and Job Performance with the Mediating Role of Mental Health and Mental Toughness of Accountants [Volume 13, Issue 50, 2024, Pages 115-136]
Karami,, Gholamreza Designing an Internal Control System with a Risk Management Approach and Adaptation to Emerging Technologies in the Cement Industry Using Meta-Analysis Method [(Articles in Press)]
Kargar, Hamed The Impact of Auditor's Conservatism on the Relationship between the Readability of Financial Reporting and Incorrect Stock Pricing [(Articles in Press)]
Kargar, Hamed The Impact of Auditor's Conservatism on the Relationship between the Readability of Financial Reporting and Incorrect Stock Pricing [Volume 14, Issue 55, 2025, Pages 107-124]
Kargarpour, Khatereh The designing structural model of relationships between self-efficacy and job performance with the mediating role of mental health and mental toughness of accountants [(Articles in Press)]
Kargarpour, Khatereh The Designing Structural Model of Relationships between Self-Efficacy and Job Performance with the Mediating Role of Mental Health and Mental Toughness of Accountants [Volume 13, Issue 50, 2024, Pages 115-136]
Karimi, Behroz The Investigate Relationship between Information Asymmetry with stock Liquidity and Transaction of Listed Companies in Tehran Stock Exchange [Volume 2, Issue 8, 2020, Pages 84-99]
Karimi, Saeed Analysis of Compliance with Rules of Professional Conduct by Auditors Employed in Audit Firms [Volume 8, Issue 32, 2020, Pages 45-58]
Karimifar, Aboutaleb Investigating the Effectiveness of Regression and Deep Learning Approaches to Detect Fraud in Financial Statements, Focusing on the Justification Dimension [(Articles in Press)]
Karimifar, Aboutaleb Investigating the Effectiveness of Regression and Deep Learning Approaches to Detect Fraud in Financial Statements, Focusing on the Justification Dimension [Volume 14, Issue 56, 2025, Pages 5-28]
Karimipoor, Issa Off-Balance Sheet Accounting: Motivation, Methods, Consequences and Solutions [Volume 8, Issue 29, 2019, Pages 5-16]
Karimipoor, Issa Fifteen Ways to Improve the Effectiveness of Audit Committees [Volume 1, Issue 1, 2020, Pages 38-51]
Kashanipour, Mohammad Social Responsibility in Banking Industry of Different Countries [Volume 7, Issue 27, 2018, Pages 19-34]
Kaviani, Katayoon Explaining the Auditors' Intuitive Decision-Making Pattern with the Data Grounded Theory Approach: The Case Study of the Auditing Organization [Volume 13, Issue 52, 2024, Pages 47-66]
Kaviani, Meysam Experimental Test and Evaluate the Possibility of Using Traditional CAPM Model and MCAPM in the Tehran Stock Exchange [Volume 8, Issue 29, 2019, Pages 17-36]
Kavyani, Meysam Explain of explanatory power accounting measures in predicting new definition of share return
Evidences: Tehran Stock Exchange [Volume 1, Issue 3, 2020, Pages 4-15]
Kazemi, Hosein Design and Evaluation of a Structural Model of Factors Affecting Risk Appetite in Exchange-Listed Banks (Case Study: Human Resources in Exchange-Listed Banks in Tehran) [(Articles in Press)]
Kazemi, Hosein Design and Evaluation of a Structural Model of Factors Affecting Risk Appetite in Exchange-Listed Banks (Case Study: Human Resources in Exchange-Listed Banks in Tehran) [Volume 13, Issue 50, 2024, Pages 69-92]
Kazemi, Shamsi Tax Processing of Bank Transactions From a Legal-Economic Point of View [Volume 12, Issue 46, 2023, Pages 143-160]
Kazemi, Tohid A Review of Behavioral Research in Accounting – With an Emphasis on Individuals [Volume 2, Issue 5, 2020, Pages 70-85]
Kazemian, Mostafa Dividend Policy in Family and Non-Family Companies:
Empirical Evidence from Companies Listed on Tehran Stock Exchange [Volume 6, Issue 22, 2017, Pages 14-29]
Kazemioloum, Mahdi Investigation the Impact of the CEO Financial Expertise on Financial Reporting Readability [(Articles in Press)]
Kazemiyan, Mona Total Quality Management; Communication Outside and Inside [Volume 7, Issue 27, 2018, Pages 75-90]
Kazemnezhad, Mostafa Framework for Effective Use of Checklists in Auditing [Volume 8, Issue 29, 2019, Pages 103-120]
Kazempour, Morteza Cost Stickiness Concept and a Comprehensive Overview of Studies in Iran [Volume 5, Issue 19, 2016, Pages 38-55]
Kazempour, Morteza Social Responsibility in Banking Industry of Different Countries [Volume 7, Issue 27, 2018, Pages 19-34]
Keshavarzian, Neda Providing an Approach to Comprehensive Comparison and Ranking of Companies Using the AHP-PROMETHEE;
A Case Study of Petrochemical Companies Listed On the Tehran Stock Exchange [Volume 8, Issue 30, 2019, Pages 91-108]
Khadem, Hamid Accountant’s ethical behavior - the differences between beliefs and Practices [Volume 6, Issue 22, 2017, Pages 50-69]
Khademi, Sasan Human Resource Accounting an organization's most valuable asset accounting [Volume 4, Issue 14, 2015, Pages 32-43]
Khairi, Morteza Impact of Partitioning Accruals on their Ability to Forecast Future Firm Value [Volume 13, Issue 51, 2024, Pages 63-82]
Khajavi, Shokrollah Fraud and Social Network Analysis [Volume 7, Issue 27, 2018, Pages 5-18]
Khajavi, Shokrollah Justice and its position in financial Accountability system [Volume 1, Issue 2, 2020, Pages 22-29]
Khajavi, Shokrollah Accounting Information Systems and Social Networks Analysis [Volume 2, Issue 7, 2020, Pages 48-59]
Khajoy, Shokrollah A look at the Particle Swarm Optimization algorithm in the capital market [Volume 4, Issue 13, 2015, Pages 20-31]
Khaksari, Iman Capital Structure and Competitiveness in Product Market
(under Cournot and Bertrand Competition) [Volume 8, Issue 32, 2020, Pages 59-74]
Khalifeh Soltani, Seyed Ahmad Conceptual Framework for Management Earnings Forecasts [Volume 7, Issue 27, 2018, Pages 35-52]
Khalili, Yassaman Content analysis of intellectual capital research [(Articles in Press)]
Khalilian Movahed, Somayeh Business risk approach, a new approach to improving the quality of the audit [Volume 4, Issue 16, 2015, Pages 84-94]
Khalilpour, Mehdi The Function of Managers’ Organizational Identity in Assessing the Consequences of Opportunistic Financial Reporting: an extension of the raphography process [Volume 13, Issue 50, 2024, Pages 5-26]
Khani, Abdollah The Impact of Accounting Conservatism on relationship between Value of Cash Holdings and firms abnormal return of Listed Companies in Tehran Stock Exchange [Volume 3, Issue 11, 2014, Pages 30-41]
Khanzadeh, Mohammad ISO & COSO: Risk Management Frameworks [Volume 7, Issue 27, 2018, Pages 63-74]
Khavari, Hamid Interpretive Structural Modeling of Factors Affecting Auditors' Stress Management in the Process of Judging and Accrediting Financial Reports (Case Study: Tehran Auditing Institutions) [Volume 12, Issue 46, 2023, Pages 45-64]
Kheradyar, Sina Islamic Treasury Bills: New Instrument for Financing [Volume 9, Issue 34, 2020, Pages 67-82]
Khodabandelou, Rouhollah The Role of Instructional Games in Accounting Education [Volume 7, Issue 28, 2019, Pages 17-32]
Khodadadi, Vali Factors influencing voluntary disclosure of information (Theories and Applications) [Volume 4, Issue 16, 2015, Pages 32-43]
Khodaie Ghieh Chaman, Zeinab Surveying the impact of Life Cycle and Free Cash Flow on Policy and yield [Volume 6, Issue 21, 2017, Pages 32-49]
Khodamipour, Ahmad Comparing the roles of contribution income statement and value-stream income statement in Strategic performance measurement [Volume 7, Issue 25, 2018, Pages 5-20]
Khodamipour, Ahmad Earnings smoothing, mispricing of shares and investment of companies [Volume 3, Issue 11, 2014, Pages 20-29]
Khodamipour, Ahmad Investigate of Management Accounting
Empirical Researches Failed Factors [Volume 2, Issue 5, 2020, Pages 58-69]
Khodamoradi, Mohammad Investigating the Effect of Audit Team Norms and Auditor Personality Types on Auditor Objectivity [Volume 13, Issue 51, 2024, Pages 195-212]
Khoeini, Mahin Theoretical Basics of Managers' Optimism and its Measurement [Volume 9, Issue 33, 2020, Pages 5-24]
Khomami, Sanaz Personality Traits, Emotional Intelligence of Investors and Their Risk Tolerance [Volume 11, Issue 43, 2022, Pages 105-120]
Khoshfetrat, Sahar Compilation of the model of factors affecting the provision of bank resources based on structural-interpretive modeling [(Articles in Press)]
Khoshnodinia, Samaneh The review of researches of stability and change in management accounting over time [Volume 3, Issue 12, 2014, Pages 108-120]
Khozein, Ali The Impact of Relations between the Supplier and the Customer on Capital Structure’s Reversibility with Moderating Role the Fundamental Uncertainty [Volume 12, Issue 47, 2023, Pages 51-70]
Khozein, Ali Explaining the Auditors' Intuitive Decision-Making Pattern with the Data Grounded Theory Approach: The Case Study of the Auditing Organization [Volume 13, Issue 52, 2024, Pages 47-66]
Khozein, Ali The Role of Mindfulness and Professional Resilience of Auditors in Improving Audit Quality [Volume 14, Issue 56, 2025, Pages 69-88]
Khozin, Ali Using genetic algorithm to optimize the Time-Cost-Quality-Risk in construction projects and investment plans [Volume 5, Issue 20, 2016, Pages 104-123]
Khozin, Ali The impact of relations between the supplier and the customer on capital structure’s reversibility with moderating role the fundamental uncertainty [(Articles in Press)]
Kiani, Ali Investigating the effect of demographic factors on understanding the complexity of derivative instrument accounting [(Articles in Press)]
Kohansal, Samin A conceptual investigation on the necessity of preparing consolidated financial statements in the public sector [Volume 5, Issue 18, 2015, Pages 100-120]
Kordestani, Gholamreza Earnings quality and Firms Financial position [Volume 3, Issue 11, 2014, Pages 4-19]
Kordestani, Gholam Reza New Public Financial Management:
Past, Present and Future [Volume 6, Issue 23, 2017, Pages 17-30]
Kordestani, Gholam Reza Financial Sustainability Assessment Indicators in Public Sector [Volume 9, Issue 35, 2020, Pages 5-16]
Kovaroie, Tayebeh What we need to know about mutual funds [Volume 1, Issue 4, 2020, Pages 90-97]
L
Lalbar, Ali Content analysis of intellectual capital research [(Articles in Press)]
Lari Dashtbayaz, Abbas Accountant’s ethical behavior - the differences between beliefs and Practices [Volume 6, Issue 22, 2017, Pages 50-69]
Lari Dashtbayaz, Mahmoud Accountant’s ethical behavior - the differences between beliefs and Practices [Volume 6, Issue 22, 2017, Pages 50-69]
Lari Dashtbayaz, Mahmoud Investigating the Effect of Revaluation of Fixed Assets Resulting from Legal and Real Financial Distress [Volume 12, Issue 47, 2023, Pages 25-50]
Larimi, Jafar Disclosing Social Responsibility in an Age of Financial Crisis [Volume 6, Issue 22, 2017, Pages 70-81]
Larimi, Jafar The effect of oil price and income shocks on stocks’ real return in listed companies of Tehran Stocks Exchange [Volume 1, Issue 2, 2020, Pages 44-63]
Larimi, Seyed Jafar New approach of accounting research and development of accounting theory [Volume 2, Issue 7, 2020, Pages 92-105]
Lazemi Chalak, Saeed Free cash flows:
Importance, application and its role in earning management [Volume 1, Issue 2, 2020, Pages 30-43]
Looyeh, Afshin Ahmadi The effect of capital structure on the cost of capital, net cash flows and market value in accepted banks in Tehran stock exchange [Volume 7, Issue 25, 2018, Pages 35-48]
Lotfi, Arezo Accounting information system on corporate governance [Volume 11, Issue 41, 2022, Pages 5-22]
M
Maetoofi, Alireza The Impact of Relations between the Supplier and the Customer on Capital Structure’s Reversibility with Moderating Role the Fundamental Uncertainty [Volume 12, Issue 47, 2023, Pages 51-70]
Mafi, Mansour The process of evaluating the internal controls governing financial reporting in an integrated approach to financial auditing [Volume 4, Issue 13, 2015, Pages 88-100]
Mahdavi, Gholamhosein Effect of Professional Commitment and Organizational position on the Acceptance of Underreporting the Time by Auditor: Regarding to the Moderator Role of Job Satisfaction [Volume 8, Issue 30, 2019, Pages 5-20]
Mahdavi, Gholamhossein A STUDY OF USEFULNESS OF PREPARING AND PRESENTING OF COMPREHENSIVE INCOME STATEMENT IN IRAN [Volume 3, Issue 12, 2014, Pages 90-107]
Mahdavi, Gholamhossein Fifteen Ways to Improve the Effectiveness of Audit Committees [Volume 1, Issue 1, 2020, Pages 38-51]
Mahdavi, Soheila Performance evaluation of state owned enterprise in Iran before and after privatization process using data enveloped analysis (DEA) [Volume 4, Issue 15, 2015, Pages 72-85]
Mahdavi, Soheila Study of accounting conservatism effects on liquidity management of listed companies in Tehran Stock Exchange [Volume 1, Issue 4, 2020, Pages 58-73]
Mahdavi, Soheila Investigating Factors Affecting the Profitability of Property Insurance Companies Based on Data Coverage Analysis [Volume 14, Issue 56, 2025, Pages 131-144]
Mahmodian, Nasim Balance between auditing and marketing [Volume 6, Issue 21, 2017, Pages 18-31]
Mahmoudkhani, Mahnaz Stakeholder's Effect on Evaluating the Effectiveness of the Internal Audit in Iran [Volume 8, Issue 31, 2019, Pages 23-40]
Mahromi, Ramin Earnings smoothing, mispricing of shares and investment of companies [Volume 3, Issue 11, 2014, Pages 20-29]
Malakian, Esfandiar Innovation in Governmental Accounting and Diffusion Theory [Volume 4, Issue 15, 2015, Pages 4-15]
Maleki, Mostafa Islamic Treasury Bills: New Instrument for Financing [Volume 9, Issue 34, 2020, Pages 67-82]
Malekian, Esfandiar Provided a Model of Characteristics of Management Accountants’ Professionalism Based on Ethical Judgment [Volume 10, Issue 39, 2021, Pages 5-20]
Malekian, Esfandyar Investigating the Relationship Between Bid-Ask Spread and Depth of Market in Tehran Stock Exchange [Volume 7, Issue 28, 2019, Pages 5-16]
Malek Khodaii, Elaheh The effect of cost structure and Uncertainty in future demand on Asymmetry of cost behavior [Volume 9, Issue 33, 2020, Pages 93-113]
Manavi Moghadam, Amir Hadi New Public Financial Management:
Past, Present and Future [Volume 6, Issue 23, 2017, Pages 17-30]
Mansori, Sholeh Justice and its position in financial Accountability system [Volume 1, Issue 2, 2020, Pages 22-29]
Mansourian, Reza The Role of Financial Astrology in International Financial Markets [Volume 12, Issue 48, 2024, Pages 101-114]
Mansourikhah, Mostafa Predicting Stock Returns with Emphasis on the Role of Financial and Regulatory Criteria Using Machine Learning Methods [Volume 12, Issue 45, 2023, Pages 125-146]
Maranjori, Mehdi Developing a Model for the Probability of Money Laundering based on Qualitative Characteristics of Financial Reporting. [Volume 12, Issue 46, 2023, Pages 5-26]
Maran Jori, Mehdi Application of social and environmental information disclosure Theories [Volume 3, Issue 9, 2014, Pages 36-53]
Maranjory, mehdi The Moderating Eeffect of Corporate Governance on the relationship between Liquidity and Credit Risk with the Performance of Banks [Volume 10, Issue 40, 2022, Pages 97-112]
Maranjory, mehdi Presenting a model of reducing factors of ethical hypocrisy of auditors in professional services with a qualitative approach [(Articles in Press)]
Maranjory, Mehdi Investigating the relationship between company growth and efficient sensitiveness subject to discretionary accruals of Listed firms in Tehran Stock Exchange [Volume 6, Issue 23, 2017, Pages 79-94]
Maranjory, Mehdi Presenting a Model of Reducing Factors of Ethical Hypocrisy of Auditors in Professional Services with a Qualitative Approach [Volume 14, Issue 54, 2025, Pages 59-78]
Marateb, Fahimeh The Role of Earnings and Cash Flows Extremity on Relative Information Content of Earnings and Cash Flow on Companies listed in Tehran Stock Exchange [Volume 6, Issue 24, 2018, Pages 97-114]
Marfou, Mohammad Revaluation of Fixed Assets Literature Review [Volume 9, Issue 34, 2020, Pages 51-66]
Marfou, Mohammad Revaluation of Fixed Assets Literature Review [Volume 9, Issue 34, 2020, Pages 51-66]
Masafi, Farid Investigating the relationship between the divergence of investors' opinions and the specific volatility of stocks in companies listed on the Tehran Stock Exchange [(Articles in Press)]
Mashaallah, Valikhani The Effect of Internal Control Weakness Severity on Earnings Quality in Firms Enlisted in Tehran Stock Exchange [Volume 8, Issue 30, 2019, Pages 109-124]
Mashayekh, Shahnaz The Role of Instructional Games in Accounting Education [Volume 7, Issue 28, 2019, Pages 17-32]
Mashayekh, Shahnaz Mutual fund performance: from theory to practice [Volume 2, Issue 7, 2020, Pages 74-91]
Mashayekh, Shahnaz An Investigating Of The Relationship Between Disclosure Of Corporate Social Responsibility And Semi- Strong Stock Market Efficiency [Volume 13, Issue 49, 2024, Pages 5-22]
Mashayekhi, Bita Time-series changes of conservatism in accounting in Tehran Security Exchange's firms [Volume 1, Issue 2, 2020, Pages 4-21]
Masihabadi, Abolgasem Hypothesis and Consequences of Auditor Switch [Volume 6, Issue 24, 2018, Pages 69-84]
Masoumi Bilondi, Zahra Antecedents to Unethical Corporate Conduct: Characteristics of the Complicit Follower [Volume 8, Issue 30, 2019, Pages 21-38]
Masoumi Bilondi, Zahra Climate Change: Risks, Opportunities and Disclosure from a Corporate Perspective [Volume 12, Issue 48, 2024, Pages 45-62]
Massihabadi, Abolghasem Capital Structure and Competitiveness in Product Market
(under Cournot and Bertrand Competition) [Volume 8, Issue 32, 2020, Pages 59-74]
Matinfard, Mehran Investigating the Implication Expenses Classification Shifting on Post-IPO Stock Performance [Volume 12, Issue 46, 2023, Pages 65-88]
Matoofi, Alireza The Role of Mindfulness and Professional Resilience of Auditors in Improving Audit Quality [Volume 14, Issue 56, 2025, Pages 69-88]
Matoufi, , Alireza Explaining the Auditors' Intuitive Decision-Making Pattern with the Data Grounded Theory Approach: The Case Study of the Auditing Organization [Volume 13, Issue 52, 2024, Pages 47-66]
Mayeli, Mohammad Reza A study of behavioral factors and the effect of conservatism bias on investors' trading behaviors. [Volume 4, Issue 14, 2015, Pages 4-15]
Mazaheri, Esmaiel Accounting practices for intangible assets and challenges ahead [Volume 3, Issue 9, 2014, Pages 80-87]
Mazaheri, Marzeyh Fuzzy Inference Membrane Mapping to Evaluate Bankruptcy Legal Propositions in the Capital Market [Volume 13, Issue 52, 2024, Pages 89-110]
Mazaheri Sichani, Faramarz Investigating the Impact of the Change of the Head of the Stock Exchange Organization, the Occurrence and Failure of the JCPOA on the Price Bubble of Stocks Accepted in the Tehran Stock Exchange [Volume 13, Issue 52, 2024, Pages 111-130]
Mazrae Farahani, Reza Sustainable banking practices to improve banking industry performance- literature review to conceptual framework [(Articles in Press)]
Mazrae Farahani, Reza Sustainable Banking Practices to Improve Banking Industry Performance-Literature Review to Conceptual Framework [Volume 12, Issue 47, 2023, Pages 71-90]
Mehrabanpour, Mohammadreza Introducing the Latest Development in World Accounting Standard Setting: American Accounting Standards Codification System [Volume 9, Issue 35, 2020, Pages 59-74]
Mehrabanpour, Mohammadreza Investigation and Analysis of The Effects and Consequences of Leaving the Independent Auditing Profession in Iran [Volume 14, Issue 55, 2025, Pages 19-40]
Mehrabanpour, Mohammadreza Designing an Internal Control System with a Risk Management Approach and Adaptation to Emerging Technologies in the Cement Industry Using Meta-Analysis Method [(Articles in Press)]
Mehrani, Sasan The Souvenir Of Normative Accounting Theories [Volume 2, Issue 6, 2020, Pages 4-19]
Mehravar, Mehdi Investigating the Relationship between Financial Distress and Increasing Divergence of Investors' Opinionsby Considering the Role of Audit Quality [(Articles in Press)]
Mehtari, Zeinab Accounting system structur for performance budgeting: Challenges and reforms [Volume 3, Issue 9, 2014, Pages 54-67]
Mehtari, Zeynab Dual role of accounting and accountability in public [Volume 1, Issue 2, 2020, Pages 84-95]
Mendi, Hussain Sharifi The Composition of Board Transition to a New Era [Volume 9, Issue 35, 2020, Pages 49-58]
Minouei, Mehrzad Presenting The Proposed Model of Financing Mnicipalities Based on Assets (Case Study: Tehran Municipality) [Volume 14, Issue 53, 2025, Pages 91-106]
Miri Chimeh, Farzanehsadat Introducing the Latest Development in World Accounting Standard Setting: American Accounting Standards Codification System [Volume 9, Issue 35, 2020, Pages 59-74]
Mirshojaei, Shaqayeq Investigating Factors Affecting the Profitability of Property Insurance Companies Based on Data Coverage Analysis [Volume 14, Issue 56, 2025, Pages 131-144]
MirzaeiKalani, Maghsoud Time-Driven Activity Based Costing Model [Volume 1, Issue 3, 2020, Pages 32-47]
Mirzaie, Mehdi The investigation of research paradigms in management accounting [Volume 9, Issue 36, 2021, Pages 63-84]
Moghadam, Abdolkarim Designing and Explaining the Bankruptc Forecasting Model of Companies Using Deep Learning Model Optimized with Whale Meta-Heuristic Algorithm. [Volume 13, Issue 51, 2024, Pages 83-100]
Moghaddam, Abdolkarim Investigating the Factors Affecting Unmanaged Profit by Management [Volume 8, Issue 31, 2019, Pages 59-74]
Moghaddam, Abdolkarim Investigating the role of stock returns on the accuracy of management forecasts by modulating information asymmetry [Volume 10, Issue 40, 2022, Pages 63-80]
Moghaddam, Abdolkarim Designing and explaining the model for predicting bankruptcy of companies using a deep learning model optimized with the whale meta-heuristic algorithm (WOA). [(Articles in Press)]
Moghaddam, Abdolkarim Investigating the mediating role of cost stickiness in the relationship between management's personal motivations and investment inefficiency [(Articles in Press)]
Moghaddam, Abdolkarim The Effect of Managers' Personal Motives on Investment Inefficiency: The Mediating Role of Cost Stickiness [Volume 14, Issue 54, 2025, Pages 27-46]
Moghaddam, Ali Najafi The Impact of Accruals and Free Cash Flow on Financial Stability Using Genetic Algorithm [Volume 12, Issue 47, 2023, Pages 5-24]
Mohagheghkia, Narges Effect of Dividend Dividends on Company Tax Exclusion: Considering the Shareholder Value [Volume 9, Issue 36, 2021, Pages 123-140]
Mohamadi, Ahmad Identify the Components and Factors Affecting IFRS knowledge Transfer with Emphasis on knowledge Content, Knowledge
Actors and Organizational Distance between them
by theme Analysis Method [Volume 11, Issue 42, 2022, Pages 111-130]
Mohamadi, Maryam Financial Sustainability Assessment Indicators in Public Sector [Volume 9, Issue 35, 2020, Pages 5-16]
Mohamadi, Mohamad The Moderating Effect of Investor Sentiment on and Stock Return's Mean-Variance Relationship [Volume 12, Issue 46, 2023, Pages 89-114]
Mohammad Hasanzadeh, Soheil Review the importance of implementation internal control system based on the COSO framework [Volume 4, Issue 15, 2015, Pages 58-71]
Mohammadi, Ebrahim Framework for Effective Use of Checklists in Auditing [Volume 8, Issue 29, 2019, Pages 103-120]
Mohammadi, Farzam Investigating the effect of demographic factors on understanding the complexity of derivative instrument accounting [(Articles in Press)]
Mohammadi, Hajar Comparing company performance pr – privatization and post – privatization [Volume 1, Issue 1, 2020, Pages 98-109]
Mohammadi, Mahsa Investigating Corporate Governance And Accountability Based On Quranic Verses [Volume 6, Issue 21, 2017, Pages 66-85]
Mohammadi, Mohammad The Effect of Audit Committee Characteristics on Additional Stock Returns with The Moderating Role of Holding The Company's Cash [Volume 14, Issue 54, 2025, Pages 93-114]
Mohammadian, Mohammad Accounting system structur for performance budgeting: Challenges and reforms [Volume 3, Issue 9, 2014, Pages 54-67]
Mohammadian, Mohammad Dual role of accounting and accountability in public [Volume 1, Issue 2, 2020, Pages 84-95]
Mohammadian, Mohammad Examining Accounting Information in Determining the Dimensions Related to the Indexation of Corporate Citizenship Reporting of Banks: Deductive Perspective and Legislative Approach [Volume 13, Issue 51, 2024, Pages 21-40]
Mohammadi Molgharni, Ataalah Financial Statements Fraud and new techniques used to detect it [Volume 10, Issue 38, 2021, Pages 105-118]
Mohammadi Molgharni, Ataollah Presenting the Ideal Model of Trading Performance of Investors in the Capital Market of Iran [Volume 13, Issue 51, 2024, Pages 5-20]
Mohammadnezhad, Saeed Free cash flows:
Importance, application and its role in earning management [Volume 1, Issue 2, 2020, Pages 30-43]
MohammadRezaei, Fakhroddin The Regulation of Audit Services Fees, the Type of Audit Firm and Audit Report Lag: The Analysis of the Bargaining Power and Auditor’s Effort Theories [Volume 11, Issue 41, 2022, Pages 103-120]
Mohammad Reza Khani, Vahid The Roles and Responsibilities of Management Accountants in the Era of Globalization [Volume 6, Issue 21, 2017, Pages 102-115]
Mohammadzadeh Salateh, Heydar The Effect of Organizational Climate, Role Transparency, Intention to Leave the Job and Job Burnout on Audit Quality and Performance [Volume 14, Issue 54, 2025, Pages 47-58]
Moharami, Mojghan Codifying the Essential Indexes for Preparing Environmental Accounting System for Waste [Volume 5, Issue 17, 2016, Pages 4-21]
Moharami, Mozhgan Investigating the Relationship between refined economic values added and adjusted stock returns based on risk in the firms accepted in Tehran Stock Exchange [Volume 1, Issue 4, 2020, Pages 74-89]
Mohseni, Ebrahim New approach of accounting research and development of accounting theory [Volume 2, Issue 7, 2020, Pages 92-105]
Mohsenzadeh Golafzani, Maryam A combination of factors influencing auditors' ethical behavior to maintain public confidence in the profession [(Articles in Press)]
Mohsenzadeh Golafzani, Maryam A Combination of Factors Influencing Auditors' Ethical Behavior to Maintain Public Confidence in the Profession [Volume 13, Issue 52, 2024, Pages 67-88]
Mojtahedzadeh, Vida Earnings Quality and its characteristics from Valuation and agancy perspectives [Volume 4, Issue 13, 2015, Pages 4-19]
Mojtahedzadeh, Vida The Importance of Errors in Accounting- Information Approach [Volume 1, Issue 1, 2020, Pages 20-37]
Mojtahedzadeh, Vida Privatization and its effects on financial markets [Volume 2, Issue 5, 2020, Pages 4-19]
Molaie, Mahnam Fuzzy Inference Membrane Mapping to Evaluate Bankruptcy Legal Propositions in the Capital Market [Volume 13, Issue 52, 2024, Pages 89-110]
Molaie Nezhad, Mehdi Analysis of Compliance with Rules of Professional Conduct by Auditors Employed in Audit Firms [Volume 8, Issue 32, 2020, Pages 45-58]
Molaiy Eil Zoleh, Ali Board Gender Diversity: From Theoretical Perspectives to Empirical Evidence [Volume 13, Issue 52, 2024, Pages 183-202]
Momeni, Alireza Relationship between Debt Structure and Investment with Regard to Financial Distress [Volume 14, Issue 56, 2025, Pages 29-44]
Momenzadeh, Mohammad Hadi Looking to Capital Increase from Asset Revaluation Surplus in the perspective of Fundamental analysis [Volume 6, Issue 23, 2017, Pages 31-46]
Momenzadeh, Mohammad Mehdi Looking to Capital Increase from Asset Revaluation Surplus in the perspective of Fundamental analysis [Volume 6, Issue 23, 2017, Pages 31-46]
Momenzdaeh, Mohammad Hadi Revaluation of Fixed Assets Literature Review [Volume 9, Issue 34, 2020, Pages 51-66]
Moosavi Nezhad, Sayed Rohullah The Investigation of the Action Research Applications in Accounting [Volume 5, Issue 19, 2016, Pages 4-23]
Moradi, Majid Role Earnings management and income smoothing in political behavior management [Volume 5, Issue 19, 2016, Pages 80-95]
Moradi, Majid The Role of Optional Disclosure of Financial Information in the Industrial Espionage of Companies [Volume 8, Issue 32, 2020, Pages 89-104]
Mordi, Majid The Role of Organizational Culture in the Selection of Financial Strategies by Financial Managers [Volume 7, Issue 26, 2018, Pages 77-92]
Moridy, Fateme Evaluation the Relationship between Free Float Volume and Financial Statements Structure in Tehran Securities Exchange (TSE) [Volume 1, Issue 1, 2020, Pages 82-97]
Mortazavi, SeyyedMorteza Identifying Barriers to Establishment and Solutions to Improve Internal Control System of Banks [Volume 14, Issue 56, 2025, Pages 45-68]
Moshtaghi, Yousef The Role of Financial Astrology in International Financial Markets [Volume 12, Issue 48, 2024, Pages 101-114]
Moslemi, azar Designing and explaining the model for predicting bankruptcy of companies using a deep learning model optimized with the whale meta-heuristic algorithm (WOA). [(Articles in Press)]
Moslemi, Azar Designing and Explaining the Bankruptc Forecasting Model of Companies Using Deep Learning Model Optimized with Whale Meta-Heuristic Algorithm. [Volume 13, Issue 51, 2024, Pages 83-100]
Motalebian, Mojtaba The investigation of relationship between unusual operating cash flows and stock return of listed companies in Tehran stock exchange [Volume 2, Issue 5, 2020, Pages 42-57]
Motie, Parvaneh The effect of corporate sustainable management on audit report delay: The moderating role of earnings quality and audit firm size [(Articles in Press)]
Mousavi, Seyed Ahmad Management Accounting and Corporate Governance [Volume 3, Issue 10, 2014, Pages 4-21]
Mousavi Beneh Teymori, Bibi Maryam Identifying macroeconomic factors affecting accounting weaknesses with the qualitative Grounded Theory Approach [(Articles in Press)]
Mousavi Bioki, Fatemeh Sadat The Review of studies and concepts of fraud in accounting and auditing [Volume 4, Issue 16, 2015, Pages 58-73]
Mousavi Shiri, Mahmood Family ownership, nonfamily ownership and Agency costs [Volume 4, Issue 16, 2015, Pages 16-31]
Mousavi Shiri, Seyyed Mahmood The influence of audit committee on the Relationship between Managerial Overconfidence and Audit Fees and audit specialise [Volume 8, Issue 30, 2019, Pages 55-74]
Mousavi Shiri, Seyyed Mahmoud Investigation the relationship between competitors financial position in the product market and the quality of information disclosure [Volume 9, Issue 36, 2021, Pages 27-42]
Mousavi Shiri, Seyyed Mahmoud Investigating the Relationship Between the Company's Business Strategies and Management Ability in Times of Financial Crisis with Profit Quality [Volume 12, Issue 45, 2023, Pages 57-80]
Movaghari, Hadi Stock Return Prediction via LASSO Shrinkage Method [Volume 4, Issue 13, 2015, Pages 40-53]
N
Naderi, Ali The trend of changes in the standard setting approach
(With emphasize on the theoretical structure of standards) [Volume 1, Issue 1, 2020, Pages 64-81]
Naderi, Shirzad The Comparative Investigation of the Attention to the Critical Success Factors among the Iranian Managers [Volume 1, Issue 3, 2020, Pages 72-85]
Naderpour, Delnia An Introduction to Sustainable Supply Chain Accounting [Volume 12, Issue 48, 2024, Pages 27-44]
Nadi, Majid Investigating the impact spatial distance between the auditing firm and the company on the Timelines Audit report and the change of auditor on the Companies Accepted in Tehran Stock Exchange [Volume 11, Issue 42, 2022, Pages 21-40]
Naghdi, Sajjad Phenomenology of the Relationships between the Interactions of the Groups Involved in the Field of Auditing with Diffusion of Data Analytics [(Articles in Press)]
Naghizadeh, Ali The Effect of Amendment of Accounting Standard No. 16 (the Effects of Changes in Exchange Rates) on the Value and Volume of Companies Stock Exchanges [Volume 7, Issue 27, 2018, Pages 91-112]
Najafabadi, Abdolhossein Talebi Determining the Most Effective Factor (Including Confidence in One’s Ability, Decision Aids Effectiveness, Firm Size, Professional Pressures) on the Extent Decision Aids are used in Management Fraud Risk Assessment [Volume 2, Issue 6, 2020, Pages 102-115]
Najafi, Mohsen Investigating the Relationship between Financial Distress and Increasing Divergence of Investors' Opinionsby Considering the Role of Audit Quality [(Articles in Press)]
Najafi Moghaddam, ali The Impact of Accruals and Free Cash Flow on Financial Stability Using Genetic Algorithm [(Articles in Press)]
Najar, Mostafa A comparative study of financial regulation and supervision governing the public companies: critical analysis of the 39 and 44 State Public Auditing Act compare with Accrual Basis and Commercial Code [Volume 3, Issue 11, 2014, Pages 42-49]
Nakhaei, Habibollah A Comprehensive Overview of The Traditional and New Criteria for Evaluating Financial Performance [Volume 10, Issue 37, 2021, Pages 73-94]
Nakhaei, Habibollah Identifying the Effective Components of Competitive Strategies in the Financial and Accounting Information of Companies Listed on the Tehran Stock Exchange [Volume 12, Issue 45, 2023, Pages 41-56]
Nakhaei, Habibollah Investigating the Effect of Revaluation of Fixed Assets Resulting from Legal and Real Financial Distress [Volume 12, Issue 47, 2023, Pages 25-50]
Nakhaei, Karim Investigating the Effect of Revaluation of Fixed Assets Resulting from Legal and Real Financial Distress [Volume 12, Issue 47, 2023, Pages 25-50]
Namazi, Mohammad Conceptual Analysis of Moderator and Mediator Variables in Business Research [Volume 12, Issue 48, 2024, Pages 5-26]
Namazi, Mohammad Investigating the Impact of source of control and Auditors' General Characteristics on their Job Performance [Volume 14, Issue 53, 2025, Pages 5-20]
Namazi, , Navid-Reza Conceptual Analysis of Moderator and Mediator Variables in Business Research [Volume 12, Issue 48, 2024, Pages 5-26]
Namzi, Mohammad The Investigation of the Action Research Applications in Accounting [Volume 5, Issue 19, 2016, Pages 4-23]
Naseri, Ahmdad A comparative study of financial regulation and supervision governing the public companies: critical analysis of the 39 and 44 State Public Auditing Act compare with Accrual Basis and Commercial Code [Volume 3, Issue 11, 2014, Pages 42-49]
Nasrolahi, Mohammad Hossein The simultaneous attendance of auditors in legal inspector and audit firms position- Increase moral hazard or increase audit quality!!! [Volume 5, Issue 19, 2016, Pages 96-113]
Nassir Zadeh, Farzaneh Audit Committee Characteristics and Earnings Management Through Accrual-Based [Volume 6, Issue 24, 2018, Pages 39-52]
Nazari, Saeideh Understanding the Multi-Dimensional Nature of Fraud: An Analysis of Contemporary Theories and Models [Volume 14, Issue 55, 2025, Pages 85-106]
Nazaripour, Mohammad The Factors Affecting the Adoption and Implementation of Information Technology: The Technology Acceptance Model [Volume 12, Issue 48, 2024, Pages 63-82]
Nazemi, Amin Feasibility of Activity Based Budgeting Implementation in South Pars Gas Company [Volume 8, Issue 31, 2019, Pages 87-100]
Nehati Mosavi, Hamid The Effect of Auditors' Personality Traits on Job Satisfaction with Mediating Role of the Perception of Social Responsibility [Volume 11, Issue 44, 2023, Pages 91-112]
Nemati, Ali The Optimal and Practical Model of Information Technology in Auditing with a Pragmatic Approach Abstract [Volume 13, Issue 50, 2024, Pages 27-50]
Nezhad Tavalomi, Babak Financial Applications of Ant Colony Algorithm [Volume 1, Issue 3, 2020, Pages 48-59]
Niaakan, Ranaa Investigating the Evolutionary Relationship Between Female Managers and Financial Literacy in Preventing Earnings Management [Volume 10, Issue 37, 2021, Pages 59-72]
Nikbakht, Mohammad Reza Study of Cost Price Accounting in Iranian State Companies [Volume 4, Issue 16, 2015, Pages 74-83]
Nikdel, Mahmoud Comparison and Analysis of Financial Ratios in companies with inter- and intra-balance sheet financing In Tehran Stock Exchange [Volume 7, Issue 25, 2018, Pages 21-34]
Nikkar, Javad The Impact of Product Market Competition on Investment Efficiency in Firms Listed on Tehran Stock Exchange [Volume 8, Issue 29, 2019, Pages 71-88]
Nikkar, Javad The effect of cost structure and Uncertainty in future demand on Asymmetry of cost behavior [Volume 9, Issue 33, 2020, Pages 93-113]
Nikkar, Javad Investigating the Effect of Accounting Concepts on Stock Price Synchronization [Volume 11, Issue 44, 2023, Pages 113-130]
Nik Kar, Javad Joint Audit and the implications of its use [Volume 5, Issue 18, 2015, Pages 64-83]
Nikkhah, Milad Design and Evaluation of a Structural Model of Factors Affecting Risk Appetite in Exchange-Listed Banks (Case Study: Human Resources in Exchange-Listed Banks in Tehran) [(Articles in Press)]
Nikkhah, Milad Design and Evaluation of a Structural Model of Factors Affecting Risk Appetite in Exchange-Listed Banks (Case Study: Human Resources in Exchange-Listed Banks in Tehran) [Volume 13, Issue 50, 2024, Pages 69-92]
Nikpour,, Reza Designing an Internal Control System with a Risk Management Approach and Adaptation to Emerging Technologies in the Cement Industry Using Meta-Analysis Method [(Articles in Press)]
Nobil, Amir Hossein A Payroll Optimization Problem for Homogeneous Personnel Shift Scheduling: A Case Study at Pasargad Hospital [Volume 10, Issue 37, 2021, Pages 115-130]
Noravesh, Iraj Financial Statements Fraud and new techniques used to detect it [Volume 10, Issue 38, 2021, Pages 105-118]
Noravesh, Iraj Presenting the Ideal Model of Trading Performance of Investors in the Capital Market of Iran [Volume 13, Issue 51, 2024, Pages 5-20]
Norouzi, Mohammad Disclosing Social Responsibility in an Age of Financial Crisis [Volume 6, Issue 22, 2017, Pages 70-81]
Norshahi, Kobra Accounting Information Quality and Firms Capital Investments: An Agency Theory Perspective [Volume 2, Issue 5, 2020, Pages 86-100]
Noshadi, Meysam The review of researches of stability and change in management accounting over time [Volume 3, Issue 12, 2014, Pages 108-120]
Nosrati, Kaveh Investigating the effect of regulations requiring fees of audit services based (IACPA) on discretionary accruals-based earnings management companies listed in Tehran Stock Exchange [Volume 8, Issue 30, 2019, Pages 75-90]
Nosrati, Saeed Earnings Volatility and Audit Report Lag [Volume 12, Issue 45, 2023, Pages 105-124]
Nouhi, Mehdi Interpretive structural modeling of risk-based internal audit planning in banks listed in the Tehran Stock Exchange [(Articles in Press)]
Nouhi, Mehdi Interpretive Structural Modeling of Risk-Based Internal Audit Planning Drivers in Banks Listed in the Tehran Stock Exchange [Volume 13, Issue 50, 2024, Pages 51-68]
Nourani, Hossein Compilation and preparation of corporate governance regulations (Case study of Hormozgan Gas Company) [(Articles in Press)]
Nourani, Hossein Preparation and Developmen of Corporate Governance Regulations (A Case study of Hormozgan Gas Company) [Volume 11, Issue 42, 2022, Pages 57-76]
Nourani, Hosseyn The Impacts of Financial and Social Indicators on Adding Value of Entities [Volume 8, Issue 31, 2019, Pages 101-110]
Nouri, Masoud Evaluating the Effectiveness Model of Internal Auditors' Ethical Courage Functions [Volume 11, Issue 44, 2023, Pages 5-26]
O
Omidi, Vahid The Effect of the Joint Auditor on Cost Stickiness in the Supply Chain by New Evidence from the Quantile Pattern [Volume 14, Issue 56, 2025, Pages 89-106]
Omrani, Hamed Investigation of board composition on conservatism and timeliness in reporting of earnings in listed companies in Tehran Stock Exchange [Volume 2, Issue 5, 2020, Pages 28-41]
Ooshak Saraei, Maryam Sustainable Banking Practices to Improve Banking Industry Performance-Literature Review to Conceptual Framework [Volume 12, Issue 47, 2023, Pages 71-90]
Oradi, Javad Audit Committee Characteristics and Earnings Management Through Accrual-Based [Volume 6, Issue 24, 2018, Pages 39-52]
Ordikhani, Yousef The Effect of Audit Committee Characteristics on Additional Stock Returns with The Moderating Role of Holding The Company's Cash [Volume 14, Issue 54, 2025, Pages 93-114]
Oshak Saraei, Maryam Sustainable banking practices to improve banking industry performance- literature review to conceptual framework [(Articles in Press)]
Oskou, Vahid Fraud in the Financial Statement: the Need for a Paradigm Shift to Forensic Accounting [Volume 7, Issue 26, 2018, Pages 45-60]
Oveicy Nick, Fatemeh Investigating the Effect of Ownership Structure on Corporate Social Responsibility Disclosure: Meta-Analysis Study [(Articles in Press)]
Oveicy Nick, Fatemeh Investigating the Effect of Ownership Structure on Corporate Social Responsibility Disclosure: Meta-Analysis Study [Volume 14, Issue 53, 2025, Pages 33-54]
P
Pahlevan, Samira Examining effect of earnings transparency on expected cost of capital in Tehran Stock Exchange [Volume 4, Issue 15, 2015, Pages 28-43]
Pajoohi, Mohammad Reza The Impact of Institutional Ownership and Management Ownership on the Relationship between Shareholder Participation and Innovative Performance in Companeis Listed in Tehran Stock Exchange [Volume 13, Issue 52, 2024, Pages 131-144]
Pakdel, Abdollah The Effect of the Characteristics of the Audit Committee on Voluntary Disclosure [Volume 6, Issue 24, 2018, Pages 85-96]
Pakdel, Abdollah Intellectual capital literature review [Volume 3, Issue 10, 2014, Pages 64-81]
Pakdel, Abdollah An Overview of the Current Financial Reporting Frameworks [Volume 9, Issue 33, 2020, Pages 114-128]
Pakdel Moghanlu, Abdola A Model of Money Creation and Phantom Profit in the Iranian Banking System [(Articles in Press)]
Panaheian, Sara Study of accounting conservatism effects on liquidity management of listed companies in Tehran Stock Exchange [Volume 1, Issue 4, 2020, Pages 58-73]
Panahian, Hossein Relationship Between Cultural Dimensions with Equity and Neutrality in Tax Systems [Volume 5, Issue 17, 2016, Pages 36-53]
Panahian, Hossein Assessment of Factors Affecting on Implementation of IT Audit from the Point of View of Auditors Using the CFA Technique [Volume 11, Issue 44, 2023, Pages 27-52]
Panahzadeh, Rahim Presentation of Suitable Model Cost for Services Social Security Organization in Pension Department in Branch 22 in Tehran [Volume 9, Issue 35, 2020, Pages 75-88]
Parandin, Kaveh Information Value of Earnings Components during
the Global Financial Crisis [Volume 8, Issue 32, 2020, Pages 75-88]
Parandin, Kaveh Board Gender Diversity: From Theoretical Perspectives to Empirical Evidence [Volume 13, Issue 52, 2024, Pages 183-202]
Partovi, Naser Application of target costing and value stream in lean accounting [Volume 2, Issue 7, 2020, Pages 60-73]
Partovi, Parsa Relation Between Risk Management And Corporate Governance In FluctuationProfit [Volume 8, Issue 29, 2019, Pages 53-70]
Partovi, Roya The effect of stock returns and financial performance on the relationship between corporate governance and Company value [Volume 11, Issue 43, 2022, Pages 21-36]
Parvaie, Akbar Review of earnings quality conception and the existing vagueness of these researches [Volume 3, Issue 10, 2014, Pages 96-110]
Pifeh, Ahmad Investigating the Impact of Budgeting Methods on Optimal Resource Allocation [Volume 11, Issue 44, 2023, Pages 69-90]
Pirayesh Rad, Matin The Effect of Social Responsibility on the Relationship between Financial Literacy and Attitude Towards Money and Financial well-being [Volume 12, Issue 48, 2024, Pages 83-100]
Poorzamani, Zahra The Impact of Working Capital on Profitability in the Business [Volume 7, Issue 26, 2018, Pages 93-104]
Pouraghajan, Abbasali A Suitable Model for Improving the Level of Audit Quality with an Emphasis on Improving Procedures [Volume 13, Issue 50, 2024, Pages 93-114]
Pour Aghajan, Abbas Ali Predicting Stock Returns with Emphasis on the Role of Financial and Regulatory Criteria Using Machine Learning Methods [Volume 12, Issue 45, 2023, Pages 125-146]
Pourali, Mohammad Reza Theoretical Review on the Role of Corporate Social Responsibility (Cross-organizational Ethics) in Earning Forecasting by Investors [Volume 9, Issue 34, 2020, Pages 35-50]
Pourali, Mohammad Reza Identifying macroeconomic factors affecting accounting weaknesses with the qualitative Grounded Theory Approach [(Articles in Press)]
Pourhasan Sangar, Sara The Effect of Internal Control Weakness Severity on Earnings Quality in Firms Enlisted in Tehran Stock Exchange [Volume 8, Issue 30, 2019, Pages 109-124]
Pourheidari, Omid Annual adjustments: types, causes and capital market reaction [Volume 3, Issue 12, 2014, Pages 30-45]
Pourmazaheri, Mojtaba The Role of Mindfulness and Professional Resilience of Auditors in Improving Audit Quality [Volume 14, Issue 56, 2025, Pages 69-88]
Pourreza, Askar Islamic Treasury Bills: New Instrument for Financing [Volume 9, Issue 34, 2020, Pages 67-82]
Poursadooghi, Mohsen The relationship between existence of an independent risk committee and the performance of companies, a case study of the oil products industry, coke, nuclear fuels and chemical products in the stock market [(Articles in Press)]
Pourzamani, Zahra The Effect of Outside Monitoring on Relation of Asset Turnover Ratio and Mutual Funds Performance [Volume 5, Issue 20, 2016, Pages 20-33]
Pourzamani, Zahra The achievement of the ethical goals of ethics and professional behavior of certified public accountants in Iran based on structuralism ethical schools (using Delphi-fuzzy technique) [Volume 11, Issue 43, 2022, Pages 73-88]
Pourzamani, Zahra The Effect of Transformational Leadership on Judgment and Decision-Making in Auditing, Considering the Mediating Role of Auditors' Knowledge Management [Volume 12, Issue 45, 2023, Pages 23-40]
Pourzamani, Zahra Biological and Psychological Factors and Economic Decisions of Investors [Volume 14, Issue 55, 2025, Pages 5-18]
R
Raad, Abbas Financial Statements Fraud and new techniques used to detect it [Volume 10, Issue 38, 2021, Pages 105-118]
Rabie, Ali Segmentation of Tehran banks customers by expected benefits [Volume 3, Issue 9, 2014, Pages 4-19]
Rabiee, Khadijeh Measuring the Effectiveness of Market Making Activity in Tehran Stock Exchange [Volume 13, Issue 51, 2024, Pages 101-118]
Rahimian Amiri, Mohammadhossein Prioritizing Factors Affecting the Effectiveness of Audit Committee [Volume 13, Issue 51, 2024, Pages 139-162]
Rahimi Dastjerdi, Mohsen Investigating the impact of stock liquidity on managerial empire building: the role of regulatory mechanisms and governance power [(Articles in Press)]
Rahimpour, Mohammad Dividend Changes and Future Earnings Performance [Volume 3, Issue 10, 2014, Pages 82-95]
Rahmani, Ali Stakeholder's Effect on Evaluating the Effectiveness of the Internal Audit in Iran [Volume 8, Issue 31, 2019, Pages 23-40]
Rahmani, Ali Incentives and disincentives for the Advancement of Women Accountants [Volume 2, Issue 8, 2020, Pages 54-69]
Rahmani, Ali The relationship between goodwill and financial performance [(Articles in Press)]
Rahmani, Ali The Relationship between Goodwill and Financial Performance [Volume 14, Issue 53, 2025, Pages 21-32]
Rahmanian Koushkaki, Abdolrasoul The effect of auditor's expertise on the relationship between the change of auditors' rank and re-presentation of financial statements [(Articles in Press)]
Rahmanian Koushkaki, Abdolrasoul The Effect of Auditor's Specialization on the Relationship between the Change of Auditors' Rank and Re-presentation of Financial Statements [Volume 13, Issue 49, 2024, Pages 123-142]
Rahrovi Dastjerdi, Alireza Introducing Alternatives to Thinking in Accounting:
“Critical Approach” and “Middle Range Thinking” [Volume 8, Issue 32, 2020, Pages 29-44]
Rahrovi Dastjerdi, Alireza Providing A Model For Determining The Probability of Financial Crisis in The Company [Volume 2, Issue 6, 2020, Pages 20-31]
Rajabalizadeh, Javad Audit Committee Characteristics and Earnings Management Through Accrual-Based [Volume 6, Issue 24, 2018, Pages 39-52]
Rajabi, Ali Akbar Theoretical Review on the Role of Corporate Social Responsibility (Cross-organizational Ethics) in Earning Forecasting by Investors [Volume 9, Issue 34, 2020, Pages 35-50]
Rajabi, AliAkbar Model for Measuring the Performance of International Audit System [Volume 11, Issue 44, 2023, Pages 131-152]
Rajabi, Reza The Impact of Accounting Conservatism on relationship between Value of Cash Holdings and firms abnormal return of Listed Companies in Tehran Stock Exchange [Volume 3, Issue 11, 2014, Pages 30-41]
Rakhshan, Mojahed A Suitable Model for Improving the Level of Audit Quality with an Emphasis on Improving Procedures [Volume 13, Issue 50, 2024, Pages 93-114]
Rameshe, Manizheh Corporate Governance Research in Accounting and Auditing: Insights, Practice Implications, and Future Research Directions [Volume 1, Issue 4, 2020, Pages 4-25]
Ramesheh, Manizheh The correlations between liquidity proxies in Tehran Stock Exchange (TSE) [Volume 3, Issue 9, 2014, Pages 68-79]
Ramezani, Fateme The Effect of Managers' Personal Motives on Investment Inefficiency: The Mediating Role of Cost Stickiness [Volume 14, Issue 54, 2025, Pages 27-46]
Ramezani, Javad The Function of Managers’ Organizational Identity in Assessing the Consequences of Opportunistic Financial Reporting: an extension of the raphography process [Volume 13, Issue 50, 2024, Pages 5-26]
Ramezani, Mohammad Javad The Use of Environmental Management Accounting (EMA) for Identifying Environmental Costs [Volume 9, Issue 35, 2020, Pages 37-48]
Ramshe, Manije The Role of Time Level in Hierarchical Determinants of Capital Structure [Volume 7, Issue 28, 2019, Pages 77-90]
Ranjbar, Mohammad Hossein Evaluating Performance of Firms in Financial Distress and Non-Distress situations with Emphasis on Relationship of Stock Returns and Cash Flows [Volume 13, Issue 49, 2024, Pages 59-78]
Rasaiean, Amir Theoretical Basis of Bid-Ask Spread and Methods of estimating it [Volume 3, Issue 9, 2014, Pages 88-100]
Rasoulkhani, Mohammad Bagher Approaches to resolve the gap between economics and sociology based research in management accounting [(Articles in Press)]
Rasoulkhani, Mohammad Bagher Solutions to Resolve The Gap between Economics and Sociology Based Research in Management Accounting [Volume 14, Issue 54, 2025, Pages 115-134]
Rastgovian, Hossein Social Responsibility and Efficiency of Banks [Volume 13, Issue 50, 2024, Pages 137-150]
Refaghat, Hassan Compilation of the model of factors affecting the provision of bank resources based on structural-interpretive modeling [(Articles in Press)]
Rekabdar, Ghasem The Impact of Managers' Social Conservatism on Company Performance Considering the Mediating Role of Accounting Conservatism [(Articles in Press)]
Rekabdar, Ghasem The Impact of Managers' Social Conservatism on Company Performance Considering the Mediating Role of Accounting Conservatism [Volume 11, Issue 42, 2022, Pages 77-92]
Rekabdar, Ghasem Investigating The Impact of Managers' Social Conservatism on Company Performance Considering the Mediating Role of Application of Strategic Management Accounting Techniques [Volume 12, Issue 47, 2023, Pages 113-130]
Rezaei, Farzin The relationship between financial flexibility and corporate financial policies [Volume 6, Issue 22, 2017, Pages 30-49]
Rezaei, Zeinab The Relationship between Disclosure of Environmental Information and Research and Development Costs, Emphasizing the Moderating Role of Political Communication [Volume 12, Issue 47, 2023, Pages 91-112]
Rezaei Pitenoei, asser A Combination of Factors Influencing Auditors' Ethical Behavior to Maintain Public Confidence in the Profession [Volume 13, Issue 52, 2024, Pages 67-88]
Rezaei Pitenoei, Yasser A combination of factors influencing auditors' ethical behavior to maintain public confidence in the profession [(Articles in Press)]
Rezaie, Azadeh The Effect of Outside Monitoring on Relation of Asset Turnover Ratio and Mutual Funds Performance [Volume 5, Issue 20, 2016, Pages 20-33]
Rezaie, Farzin Financial Applications of Ant Colony Algorithm [Volume 1, Issue 3, 2020, Pages 48-59]
Rezaie, Hoda On the relationship between working capital and profitability in listed firms of Tehran Stock Exchange [Volume 3, Issue 12, 2014, Pages 18-29]
Rezaie, Mehdi Investigate Learning Effect in New Product (Case Study Sanaatdarane Eftekhari Shiraz) [Volume 5, Issue 20, 2016, Pages 54-69]
Rezapour, Arash The Effect of Organizational Climate, Role Transparency, Intention to Leave the Job and Job Burnout on Audit Quality and Performance [Volume 14, Issue 54, 2025, Pages 47-58]
Rezapour, Narges Justice in Accounting Standard Setting [Volume 2, Issue 7, 2020, Pages 20-33]
Rezazadeh, Javad Comparative Study of Opinions and Views Presented in Auditing Principles and Concepts and Presenting a Proposed Model of the Audit Conceptual Framework [Volume 13, Issue 52, 2024, Pages 5-26]
Reza Zadeh, Javad Investigating the effect of Emotional Intelligence on Auditor’s Judgement and Audit Sustainability [Volume 14, Issue 53, 2025, Pages 55-74]
Rokhchekar, Hosein Relation Between Risk Management And Corporate Governance In FluctuationProfit [Volume 8, Issue 29, 2019, Pages 53-70]
Rostami, Abbas The Impact of Auditor's Conservatism on the Relationship between the Readability of Financial Reporting and Incorrect Stock Pricing [(Articles in Press)]
Rostami, Abbas The Impact of Auditor's Conservatism on the Relationship between the Readability of Financial Reporting and Incorrect Stock Pricing [Volume 14, Issue 55, 2025, Pages 107-124]
Rostami, Amin Accountant’s ethical behavior - the differences between beliefs and Practices [Volume 6, Issue 22, 2017, Pages 50-69]
Rostami, Shoeyb A conceptual investigation on the necessity of preparing consolidated financial statements in the public sector [Volume 5, Issue 18, 2015, Pages 100-120]
Rostami, Vahab The Impact of Auditor's Conservatism on the Relationship between the Readability of Financial Reporting and Incorrect Stock Pricing [(Articles in Press)]
Rostami, Vahab The Impact of Auditor's Conservatism on the Relationship between the Readability of Financial Reporting and Incorrect Stock Pricing [Volume 14, Issue 55, 2025, Pages 107-124]
Royaei, Ramezanali Analysis of Compliance with Rules of Professional Conduct by Auditors Employed in Audit Firms [Volume 8, Issue 32, 2020, Pages 45-58]
S
Saberi Rochi, Mohamad Reza Text-mining technique and prediction of financial distress [Volume 10, Issue 38, 2021, Pages 39-52]
Saberi Roochi, MohammadReza Identifying the Effective Components of Competitive Strategies in the Financial and Accounting Information of Companies Listed on the Tehran Stock Exchange [Volume 12, Issue 45, 2023, Pages 41-56]
Sabzalipour, Farshad The Effect of Company Size on the Strategic Role of Management Accounting Techniques in the Sustainability of Company Performance in during and before the Inflationary Stagnation Period [Volume 13, Issue 51, 2024, Pages 163-180]
Sabzi, Soghra Investigating the Relationship Between the Company's Business Strategies and Management Ability in Times of Financial Crisis with Profit Quality [Volume 12, Issue 45, 2023, Pages 57-80]
Sadat Nasiry, Sepideh Time-series changes of conservatism in accounting in Tehran Security Exchange's firms [Volume 1, Issue 2, 2020, Pages 4-21]
Sadeghzadeh Maharloie, Mohammad Accounting Information Systems and Social Networks Analysis [Volume 2, Issue 7, 2020, Pages 48-59]
Sadighi, Roholah A comparative study financial determinants the cash holding of the pharmaceutical and automotive industries listed companies in Tehran Stock Exchange [Volume 5, Issue 17, 2016, Pages 54-77]
Sadrizade, Sahar The Effect of Managerial Ability and Product Market Competition on Selling, General and Administrative Costs Stickiness of the Listed Companies [Volume 7, Issue 26, 2018, Pages 31-44]
Saedi, Rahman Investigating the impact of stock liquidity on managerial empire building: the role of regulatory mechanisms and governance power [(Articles in Press)]
Safa, Mojgan The effect of social responsibility on the relationship between financial literacy and attitude towards money and financial well-being [(Articles in Press)]
Safa, Mojgan The Effect of Social Responsibility on the Relationship between Financial Literacy and Attitude Towards Money and Financial well-being [Volume 12, Issue 48, 2024, Pages 83-100]
Safari Bidsokan, Saied The simultaneous attendance of auditors in legal inspector and audit firms position- Increase moral hazard or increase audit quality!!! [Volume 5, Issue 19, 2016, Pages 96-113]
Safari Gerayli, Mehdi The Function of Managers’ Organizational Identity in Assessing the Consequences of Opportunistic Financial Reporting: an extension of the raphography process [Volume 13, Issue 50, 2024, Pages 5-26]
Safdarian, Leila Fuzzy Inference Membrane Mapping to Evaluate Bankruptcy Legal Propositions in the Capital Market [Volume 13, Issue 52, 2024, Pages 89-110]
Safipour Afshar, Mojtaba Preparation and Developmen of Corporate Governance Regulations (A Case study of Hormozgan Gas Company) [Volume 11, Issue 42, 2022, Pages 57-76]
Safipour Afshar, Mojtaba Compilation and preparation of corporate governance regulations (Case study of Hormozgan Gas Company) [(Articles in Press)]
Saghafi, Ali Comparative Study of Accounting Phd Course Holding in Iranian Universities and Superior Universities in the World [Volume 6, Issue 24, 2018, Pages 5-22]
Saghafi, Ali Management accounting studies: Emphasis on qualitative research method [Volume 1, Issue 1, 2020, Pages 4-19]
Saghafi, Ali Justice in Accounting Standard Setting [Volume 2, Issue 7, 2020, Pages 20-33]
Saghafi, Mahdi Investigating the mediating role of cost stickiness in the relationship between management's personal motivations and investment inefficiency [(Articles in Press)]
Saghafi, Mahdi The Effect of Managers' Personal Motives on Investment Inefficiency: The Mediating Role of Cost Stickiness [Volume 14, Issue 54, 2025, Pages 27-46]
Sahebgharani, Amir Abbas Comparative Study of Accounting Phd Course Holding in Iranian Universities and Superior Universities in the World [Volume 6, Issue 24, 2018, Pages 5-22]
Sajadi, Seiied Hossein Theoretical survey of the importanceand reasons for reporting the Assets Impairment [Volume 6, Issue 23, 2017, Pages 5-16]
Sajadi, Seyyed Hossein The Evolutionary of Products and Services Costing [Volume 8, Issue 31, 2019, Pages 5-22]
Sakhaei, Faezeh Product Market Competition and the Value of Corporate Cash Evidence from Trade Liberalization [Volume 8, Issue 31, 2019, Pages 41-58]
Salehi, Allah karam A Design the Dynamic Model of the Financial Market with Theme Analysis and an Interpretive Structural - Fuzzy Delphi Approach [Volume 12, Issue 47, 2023, Pages 131-154]
Salehi, Mehdi Family ownership, nonfamily ownership and Agency costs [Volume 4, Issue 16, 2015, Pages 16-31]
Salehi, Samira The Effect of Environment Disclosure, Human Resources and Objectives and Managerial Plans on Corporation' Going Concern. [Volume 6, Issue 21, 2017, Pages 50-65]
Salehi, Tabandeh Factors influencing the use auditors of computer [Volume 5, Issue 20, 2016, Pages 88-103]
Samadi Lorgani, Mahmood Diamond Fraud and Responsibilities of Managers and Auditors for the Prevention of Fraud [Volume 3, Issue 12, 2014, Pages 4-17]
Samadi Lorgani, Mahmood Explain of explanatory power accounting measures in predicting new definition of share return
Evidences: Tehran Stock Exchange [Volume 1, Issue 3, 2020, Pages 4-15]
Samadi Lorgani, Navid Explain of explanatory power accounting measures in predicting new definition of share return
Evidences: Tehran Stock Exchange [Volume 1, Issue 3, 2020, Pages 4-15]
Samie’e, Omid Investigating Factors Affecting the Profitability of Property Insurance Companies Based on Data Coverage Analysis [Volume 14, Issue 56, 2025, Pages 131-144]
Sanaei, Gholam Reza The effect of capital structure on the cost of capital, net cash flows and market value in accepted banks in Tehran stock exchange [Volume 7, Issue 25, 2018, Pages 35-48]
Saraf, Fatemeh Investigating Corporate Governance And Accountability Based On Quranic Verses [Volume 6, Issue 21, 2017, Pages 66-85]
Saraf, Fatemeh Relation Between Risk Management And Corporate Governance In FluctuationProfit [Volume 8, Issue 29, 2019, Pages 53-70]
Saraf, Fatemeh Review the importance of implementation internal control system based on the COSO framework [Volume 4, Issue 15, 2015, Pages 58-71]
Saraf, Fatemeh Conceptual frameworks of accounting with Information perspective [Volume 1, Issue 2, 2020, Pages 64-83]
Saremi Nia, Mahsa An Overview of Environmental Accounting [Volume 10, Issue 39, 2021, Pages 35-54]
Sari, Mohammad Ali Information Calcification Patterns In Cash Flow Statement [Volume 4, Issue 15, 2015, Pages 86-95]
Sarlak, Ahmad Merge and improve risk management indicators [Volume 11, Issue 43, 2022, Pages 89-104]
Sarlak, Narges Investigating the Effect of Ownership Structure on Corporate Social Responsibility Disclosure: Meta-Analysis Study [(Articles in Press)]
Sarlak, Narges Investigating the Effect of Ownership Structure on Corporate Social Responsibility Disclosure: Meta-Analysis Study [Volume 14, Issue 53, 2025, Pages 33-54]
Sarraf, Fatemeh The effect of stock returns and financial performance on the relationship between corporate governance and Company value [(Articles in Press)]
Sarraf, Fatemeh The effect of stock returns and financial performance on the relationship between corporate governance and Company value [Volume 11, Issue 43, 2022, Pages 21-36]
Sarraf, Fatemeh The Role of Financial Astrology in International Financial Markets [Volume 12, Issue 48, 2024, Pages 101-114]
Sayadi Somar, Ali The Effect of Company Size on the Strategic Role of Management Accounting Techniques in the Sustainability of Company Performance in during and before the Inflationary Stagnation Period [Volume 13, Issue 51, 2024, Pages 163-180]
Sayrani, Mohammad The Relationship between Company Characteristics and the Observance of Accounting Standards extent in Companies Listed in Tehran Stock Exchange [Volume 2, Issue 6, 2020, Pages 64-79]
Sedighi, Houshang The Effect of the Characteristics of the Audit Committee on Voluntary Disclosure [Volume 6, Issue 24, 2018, Pages 85-96]
Seidkhani, Reza The Study of Operational Audit Station in Economic System of Iran: The Case of Listed Companies in Tehran Security Exchange (TSE) [Volume 1, Issue 2, 2020, Pages 96-110]
Sepasi, Sahar Cost Stickiness Concept and a Comprehensive Overview of Studies in Iran [Volume 5, Issue 19, 2016, Pages 38-55]
Sepasi, Sahar The Use of Environmental Management Accounting (EMA) for Identifying Environmental Costs [Volume 9, Issue 35, 2020, Pages 37-48]
Sepasi, Sahar Investigating the effect of Emotional Intelligence on Auditor’s Judgement and Audit Sustainability [Volume 14, Issue 53, 2025, Pages 55-74]
Sepehri, Ebrahim The Relationship between Disclosure of Environmental Information and Research and Development Costs, Emphasizing the Moderating Role of Political Communication [Volume 12, Issue 47, 2023, Pages 91-112]
Setayesh, Mohammad Hossein Dividend Policy in Family and Non-Family Companies:
Empirical Evidence from Companies Listed on Tehran Stock Exchange [Volume 6, Issue 22, 2017, Pages 14-29]
Setayesh, Mohammad Hossein Off-Balance Sheet Accounting: Motivation, Methods, Consequences and Solutions [Volume 8, Issue 29, 2019, Pages 5-16]
Setayesh, Mohammad Hossein Clean Surplus Model and Important of Dirty Surplus Items [Volume 4, Issue 14, 2015, Pages 16-31]
Setayesh, Mohammad Hossein Audit Tenure, Life Cycle and Long Term Investment Efficiency (In the Tehran Security Exchange) [Volume 1, Issue 4, 2020, Pages 40-57]
Setayesh, Mohammad Hossein Examining Accounting Information in Determining the Dimensions Related to the Indexation of Corporate Citizenship Reporting of Banks: Deductive Perspective and Legislative Approach [Volume 13, Issue 51, 2024, Pages 21-40]
Setayesh, Mohammad Hossein Proactive Audit Behaviors: Extra-role and without Instruction Behaviors to Improve Audit Quality [(Articles in Press)]
Seyedi, Seyed Jalal The Accounting ; Science or Art? [Volume 3, Issue 11, 2014, Pages 66-77]
Seyed Salehian, Maryam sadat Review the importance of implementation internal control system based on the COSO framework [Volume 4, Issue 15, 2015, Pages 58-71]
Shafiee, Mahin Investigating the Impact of source of control and Auditors' General Characteristics on their Job Performance [Volume 14, Issue 53, 2025, Pages 5-20]
Shafizadeh, Bahareh Investors Protection and Its Consequences [Volume 7, Issue 28, 2019, Pages 33-46]
Shahalizadeh, Ramin Costing, Valuation and Reporting Human resource [Volume 1, Issue 4, 2020, Pages 98-110]
Shahbazi, Nima A Model of Money Creation and Phantom Profit in the Iranian Banking System [(Articles in Press)]
Shahriary, Alireza Test of functional fixation hypothesis; case of continuous and non-continuous component of earnings [Volume 4, Issue 14, 2015, Pages 44-57]
Shahrokhi, Seyedeh Samaneh Mutual fund performance: from theory to practice [Volume 2, Issue 7, 2020, Pages 74-91]
Shahsahebi, Mostafa Investigating Moderating Effect of Audit Firm Size on the Relationship between Agency Costs and Political Connections [Volume 7, Issue 28, 2019, Pages 91-104]
Shahsavari, Masoumeh Total Quality Management; Communication Outside and Inside [Volume 7, Issue 27, 2018, Pages 75-90]
Shahsavari, Masume Investigating how Managers Authorities Use Methods and the Effect of Earnings Quality to Future Profitability
(The firms listed on the Tehran Stock Exchange) [Volume 2, Issue 8, 2020, Pages 20-39]
Shalalnezhad, Hossein Iranian Investors’ Perceptions of Auditor Independence In Tehran Stock Exchange [Volume 3, Issue 10, 2014, Pages 22-37]
Shamohammadi, Shima The Effect of Company Size on the Strategic Role of Management Accounting Techniques in the Sustainability of Company Performance in during and before the Inflationary Stagnation Period [Volume 13, Issue 51, 2024, Pages 163-180]
Shams, Shajabodin On the relationship between working capital and profitability in listed firms of Tehran Stock Exchange [Volume 3, Issue 12, 2014, Pages 18-29]
Shamsadini, Hilda Examining the role of absorptive capacity on the relationship between disclosure of sustainability information based on legitimacy theory and economic measures of financial performance [(Articles in Press)]
Shamsadini, Hilda Examining The Role of Absorptive Capacity on The Relationship Between Disclosure of Sustainability Information Based on Legitimacy Theory and Economic Measures of Financial Performance [Volume 14, Issue 55, 2025, Pages 125-150]
Sharaf Doust, Fatemeh Family ownership, nonfamily ownership and Agency costs [Volume 4, Issue 16, 2015, Pages 16-31]
Sheikh, Mohammad javad Identifying The Structural Pattern of Economic Policy Uncertainty, Financial Market Instability and Stock Liquidity of Tehran Stock Exchange [Volume 14, Issue 55, 2025, Pages 41-64]
Sheikh, Mohammadjavad Prioritizing Factors Affecting Audit committee [(Articles in Press)]
Sheikh, Mohammadjavad Prioritizing Factors Affecting the Effectiveness of Audit Committee [Volume 13, Issue 51, 2024, Pages 139-162]
Sheikh, Mohammad Javad Providing an Approach to Comprehensive Comparison and Ranking of Companies Using the AHP-PROMETHEE;
A Case Study of Petrochemical Companies Listed On the Tehran Stock Exchange [Volume 8, Issue 30, 2019, Pages 91-108]
Sheikh, Mohammad Javad Free cash flows:
Importance, application and its role in earning management [Volume 1, Issue 2, 2020, Pages 30-43]
Sheikh, Mohammad Javad A Model of Money Creation and Phantom Profit in the Iranian Banking System [(Articles in Press)]
Sheiporian, Saeed Relationship Between Cultural Dimensions with Equity and Neutrality in Tax Systems [Volume 5, Issue 17, 2016, Pages 36-53]
Shekarkhah, Javad Identifying Barriers to Establishment and Solutions to Improve Internal Control System of Banks [Volume 14, Issue 56, 2025, Pages 45-68]
Sheri Anaqiz, Saber An Examination of the Effect of the Debt Maturity Structure on Accounting Conservatism [Volume 7, Issue 26, 2018, Pages 17-30]
Shirzadi, Yasser Investigating the Implication Expenses Classification Shifting on Post-IPO Stock Performance [Volume 12, Issue 46, 2023, Pages 65-88]
Shol, Abas The effect of specific characteristics of companies on investment opportunities in firms accepted in Tehran Stock Exchange [Volume 3, Issue 11, 2014, Pages 50-65]
Shoorvarzy, Mohammad Reza The Composition of Board Transition to a New Era [Volume 9, Issue 35, 2020, Pages 49-58]
Shorvarzi, Mohammad Reza Comparing company performance pr – privatization and post – privatization [Volume 1, Issue 1, 2020, Pages 98-109]
Shourjeh, Omid Investigating the Effect of Readability of Annual Financial Reports on the Cost of Equity with the Moderating Role of Reporting Tone [Volume 13, Issue 52, 2024, Pages 203-218]
Soleimani Amiri, Gholamreza Diversity of Individual Characteristics of Audit Institutions Partners and Audit Quality [Volume 13, Issue 49, 2024, Pages 23-40]
Soleimani Marshak, Mojtaba Business risk approach, a new approach to improving the quality of the audit [Volume 4, Issue 16, 2015, Pages 84-94]
Soleimany Amiri, Gholamreza Extensible Business Reporting Language (XBRL)
Acceptance Model
In Iranian National Tax Administration [Volume 9, Issue 36, 2021, Pages 85-98]
Soleymani Amiri, Gholam Reza Antecedents to Unethical Corporate Conduct: Characteristics of the Complicit Follower [Volume 8, Issue 30, 2019, Pages 21-38]
Soltanabadi, Ahmad The Relationship between Company Characteristics and the Observance of Accounting Standards extent in Companies Listed in Tehran Stock Exchange [Volume 2, Issue 6, 2020, Pages 64-79]
Soltankarimi, Behzad Framework for Effective Use of Checklists in Auditing [Volume 8, Issue 29, 2019, Pages 103-120]
Soroushyar, Afsaneh The Role of Earnings and Cash Flows Extremity on Relative Information Content of Earnings and Cash Flow on Companies listed in Tehran Stock Exchange [Volume 6, Issue 24, 2018, Pages 97-114]
Soroushyar, Afsaneh The Impact of Information Transparency on Firm R&D Expenditures Regarding the Role of Career Risks Managers and Investment Opportunities [Volume 11, Issue 41, 2022, Pages 121-140]
Soroushyar, Afsaneh The effect of financial knowledge of CEOs on financial distress considering the moderating effect of managerial ability [(Articles in Press)]
Soroushyar, Afsaneh The Effect of CEO's Financial Distress on Audit Quality: Considering the Moderating Effect of Managerial Ability CEO's Financial Knowledge [Volume 14, Issue 54, 2025, Pages 5-26]
T
Tabesh, Zohre Is the accounting profession prepared to accept International Financial Reporting Standards (IFRS)? [Volume 7, Issue 25, 2018, Pages 99-114]
Taghavi Moghadam, Ali Meisam Vahediyan *
Instructor of Accounting department, Islamic Azad University, Bardaskan Branch
Ali Taghavi Moghadam
Instructor of Accounting department, Islamic Azad University, Bojnourd Branch [Volume 4, Issue 13, 2015, Pages 54-73]
Taghimollaei, Mostafa Designing and Explaining the Bankruptc Forecasting Model of Companies Using Deep Learning Model Optimized with Whale Meta-Heuristic Algorithm. [Volume 13, Issue 51, 2024, Pages 83-100]
Taghi Nataj Malekshah, Gholamhasan Identifying and Ranking the Challenges of )Determining( Fair Value Measurement in the Implementation of IFRS 13 in non-Governmental Iranian Banks [Volume 11, Issue 41, 2022, Pages 23-46]
Taghi Nattaj, Gholamhasan Looking to Capital Increase from Asset Revaluation Surplus in the perspective of Fundamental analysis [Volume 6, Issue 23, 2017, Pages 31-46]
Taghizadeh, Reza Fraud and Social Network Analysis [Volume 7, Issue 27, 2018, Pages 5-18]
Taghizadeh, Reza Accounting Information Systems and Social Networks Analysis [Volume 2, Issue 7, 2020, Pages 48-59]
Taheri, Zahra The Souvenir Of Normative Accounting Theories [Volume 2, Issue 6, 2020, Pages 4-19]
Taheri, Zahra Understanding the Multi-Dimensional Nature of Fraud: An Analysis of Contemporary Theories and Models [(Articles in Press)]
Taheri, Zahra Understanding the Multi-Dimensional Nature of Fraud: An Analysis of Contemporary Theories and Models [Volume 14, Issue 55, 2025, Pages 85-106]
Taherinia, Masoud Merge and improve risk management indicators [(Articles in Press)]
Taherinia, Masoud Providing a model of auditors' psychological empowerment: a mixed approach [(Articles in Press)]
Tahervardi, Majid The Effect of Earnings Management on the Relationship between Corporate Governance and Earnings Quality [Volume 4, Issue 15, 2015, Pages 44-57]
Tahmaseb, Shirin Evaluating Performance of Firms in Financial Distress and Non-Distress situations with Emphasis on Relationship of Stock Returns and Cash Flows [Volume 13, Issue 49, 2024, Pages 59-78]
Tahmasebi Ashtiani, mahsa Diversity of Individual Characteristics of Audit Institutions Partners and Audit Quality [Volume 13, Issue 49, 2024, Pages 23-40]
Talebi Najafabadi, Abdolhossein Relationship Between Business Strategy, Management Control Systems and Firm Performance in Listed Firms of Tehran Stock Exchange [Volume 7, Issue 28, 2019, Pages 61-76]
Talebnia, Ghodrat Allah Evaluating Performance of Firms in Financial Distress and Non-Distress situations with Emphasis on Relationship of Stock Returns and Cash Flows [Volume 13, Issue 49, 2024, Pages 59-78]
Talebnia, Ghodratolah Applying the Extensible Business Reporting Language (XBRL) to Increase the Speed and Transparency of Corporate Financial Reporting [Volume 7, Issue 27, 2018, Pages 53-62]
Talebnia, Ghodratollah Identifying the Effective Components of Competitive Strategies in the Financial and Accounting Information of Companies Listed on the Tehran Stock Exchange [Volume 12, Issue 45, 2023, Pages 41-56]
Taleghani, Mohammad Sustainable banking practices to improve banking industry performance- literature review to conceptual framework [(Articles in Press)]
Taleghani, Mohammad Sustainable Banking Practices to Improve Banking Industry Performance-Literature Review to Conceptual Framework [Volume 12, Issue 47, 2023, Pages 71-90]
Talibnia, Qadraullah Investigation and Analysis of The Effects and Consequences of Leaving the Independent Auditing Profession in Iran [Volume 14, Issue 55, 2025, Pages 19-40]
Tamimi, Mohammad Iranian Investors’ Perceptions of Auditor Independence In Tehran Stock Exchange [Volume 3, Issue 10, 2014, Pages 22-37]
Tamoradi, Ali The Relationship between Disclosure of Environmental Information and Research and Development Costs, Emphasizing the Moderating Role of Political Communication [Volume 12, Issue 47, 2023, Pages 91-112]
Tanani, Mohsen Earnings Volatility and Audit Report Lag [Volume 12, Issue 45, 2023, Pages 105-124]
Tariverdi, Farzad The achievement of the ethical goals of ethics and professional behavior of certified public accountants in Iran based on structuralism ethical schools (using Delphi-fuzzy technique) [(Articles in Press)]
Tariverdi, Farzad The achievement of the ethical goals of ethics and professional behavior of certified public accountants in Iran based on structuralism ethical schools (using Delphi-fuzzy technique) [Volume 11, Issue 43, 2022, Pages 73-88]
Tashakori Jahromi, Mohammad Dividend Policy in Family and Non-Family Companies:
Empirical Evidence from Companies Listed on Tehran Stock Exchange [Volume 6, Issue 22, 2017, Pages 14-29]
Tatali, Rashid Earnings quality and Firms Financial position [Volume 3, Issue 11, 2014, Pages 4-19]
Tavakoli, Adel Investigating the Impact of Financial Ratios on Risk Dimensions with Emphasis on the Role of Company Operations Complexity Using Structural Equations [Volume 14, Issue 56, 2025, Pages 107-130]
Taziki, Sedigheh The Impact of Relations between the Supplier and the Customer on Capital Structure’s Reversibility with Moderating Role the Fundamental Uncertainty [Volume 12, Issue 47, 2023, Pages 51-70]
Tehrani, Reza Presenting The Proposed Model of Financing Mnicipalities Based on Assets (Case Study: Tehran Municipality) [Volume 14, Issue 53, 2025, Pages 91-106]
Tirgan, Mohammad Prioritizing Factors Affecting Audit committee [(Articles in Press)]
Tirgan, Mohammad Prioritizing Factors Affecting the Effectiveness of Audit Committee [Volume 13, Issue 51, 2024, Pages 139-162]
Torkaman, Hamid Feasibility of Activity Based Budgeting Implementation in South Pars Gas Company [Volume 8, Issue 31, 2019, Pages 87-100]
U
Uoosefi, Morteza Earnings Management Prediction by decision trees [Volume 1, Issue 1, 2020, Pages 110-123]
V
Vaez, Sayed Ali Theoretical perspective to the bonuses formulation process [Volume 9, Issue 33, 2020, Pages 43-56]
Vaez, Sayed Ali Scientometrics of Investment Efficiency Research in Iran (A Co-Word Analysis) [(Articles in Press)]
Vaez, Sayed Ali Scientometrics of Investment Efficiency Research in Iran
(A Co-Word Analysis) [Volume 11, Issue 43, 2022, Pages 55-72]
Vaez, Seyed Ali Earning Quality: Great accounting challenge [Volume 10, Issue 38, 2021, Pages 23-38]
Vahdani, Mohammad Innovation in Governmental Accounting and Diffusion Theory [Volume 4, Issue 15, 2015, Pages 4-15]
Vahedi, Majid Reviewing the Impact of International Financial Reporting Standards in accordance with the Central Bank Guidelines on Financial Indices and Earnings Management in Banks [Volume 9, Issue 34, 2020, Pages 99-120]
Vahedian, Meysam Meisam Vahediyan *
Instructor of Accounting department, Islamic Azad University, Bardaskan Branch
Ali Taghavi Moghadam
Instructor of Accounting department, Islamic Azad University, Bojnourd Branch [Volume 4, Issue 13, 2015, Pages 54-73]
Vahidid Elizeie, Ebrahim Iranian Investors’ Perceptions of Auditor Independence In Tehran Stock Exchange [Volume 3, Issue 10, 2014, Pages 22-37]
Vakilifard, Hamid Reza The effect of capital structure on the cost of capital, net cash flows and market value in accepted banks in Tehran stock exchange [Volume 7, Issue 25, 2018, Pages 35-48]
Vakili Fard, Hamidereza Evaluating Performance of Firms in Financial Distress and Non-Distress situations with Emphasis on Relationship of Stock Returns and Cash Flows [Volume 13, Issue 49, 2024, Pages 59-78]
Vakili Fard, Hamid Reza Management Accounting and Corporate Governance [Volume 3, Issue 10, 2014, Pages 4-21]
Valikhani, Mohammad Jafar Aspects and approaches of behavioral finance theories [Volume 5, Issue 17, 2016, Pages 78-95]
Vatanparast, Mohammadreza Testing The Level of Tax Avoidance During The Financial Crisis By The Method Meta-Heuristic Algorithm [Volume 14, Issue 54, 2025, Pages 79-92]
Vaziri, Seyyed Mohammad Investigating the impact of institutional ownership on the relationship between auditing firm size and managerial slack in companies listed on the Tehran Stock Exchange [(Articles in Press)]
Vaziri, Seyyed Mohammad Investigating the Impact of Institutional Ownership on the Relationship between Auditing Firm size and Managerial Slack in Companies Listed on the Tehran Stock Exchange [Volume 11, Issue 42, 2022, Pages 41-56]
Y
Yaghoobi, Mostafa A Comprehensive Overview of The Traditional and New Criteria for Evaluating Financial Performance [Volume 10, Issue 37, 2021, Pages 73-94]
Yahyazadehfar, Mahmood On the relationship between working capital and profitability in listed firms of Tehran Stock Exchange [Volume 3, Issue 12, 2014, Pages 18-29]
Yahyazadehfar, Mahmood The effect of oil price and income shocks on stocks’ real return in listed companies of Tehran Stocks Exchange [Volume 1, Issue 2, 2020, Pages 44-63]
Yari, Mehdi The Regulation of Audit Services Fees, the Type of Audit Firm and Audit Report Lag: The Analysis of the Bargaining Power and Auditor’s Effort Theories [Volume 11, Issue 41, 2022, Pages 103-120]
Yavari Bafghi, Mina The Effect of Managers' International Financial Experience on Corporate Tax Management [Volume 13, Issue 49, 2024, Pages 41-58]
Yosefzadeh, Nasrin An Overview of The Theories of Capital Structure [Volume 2, Issue 7, 2020, Pages 34-47]
Youseefvand, Zabiholah Investigating the Effects of Financial Reporting Readability on Tax Evasion and accrual quality [Volume 10, Issue 39, 2021, Pages 111-126]
Yousofvand, Davood Investigating the Effects of Financial Reporting Readability on Tax Evasion and accrual quality [Volume 10, Issue 39, 2021, Pages 111-126]
Yousofvand, Davood The Impact of Managers' Social Conservatism on Company Performance Considering the Mediating Role of Accounting Conservatism [(Articles in Press)]
Yousofvand, Davood The Impact of Managers' Social Conservatism on Company Performance Considering the Mediating Role of Accounting Conservatism [Volume 11, Issue 42, 2022, Pages 77-92]
Yousofvand, Davood Investigating The Impact of Managers' Social Conservatism on Company Performance Considering the Mediating Role of Application of Strategic Management Accounting Techniques [Volume 12, Issue 47, 2023, Pages 113-130]
Yousofvand, Davood Investigating the relationship between the divergence of investors' opinions and the specific volatility of stocks in companies listed on the Tehran Stock Exchange [(Articles in Press)]
Z
Zafarzadeh, Somayyeh Providing an Experimental Model for Implementing Risk-Based Internal Auditing in Iran [Volume 2, Issue 6, 2020, Pages 80-101]
Zakizadeh, Babak The Factors Affecting the Adoption and Implementation of Information Technology: The Technology Acceptance Model [Volume 12, Issue 48, 2024, Pages 63-82]
Zamani, Farzad Evaluating the Effect of Corporate Governance and Petroleum and Petrochemical Industry on Employee Differential and Free Cash Flow Relationship with Earnings Management [Volume 8, Issue 31, 2019, Pages 75-86]
Zamani, Reza Effect of Professional Commitment and Organizational position on the Acceptance of Underreporting the Time by Auditor: Regarding to the Moderator Role of Job Satisfaction [Volume 8, Issue 30, 2019, Pages 5-20]
Zamani, Reza Investigating the Impact of source of control and Auditors' General Characteristics on their Job Performance [Volume 14, Issue 53, 2025, Pages 5-20]
Zamanianfar, Leila The Effect of Exchange Rate Pass on Sales Performance, Profitability and Efficiency with emphasizing the Asymmetric Effects of Exchange Rate Shocks [(Articles in Press)]
Zandi, Anahita CEO Risk-Taking Incentives and and gender from the behavioral agency model perspective Implications for risk and performance [Volume 10, Issue 40, 2022, Pages 5-26]
Zardkoohi, Mohsen Determining the Most Effective Factor (Including Confidence in One’s Ability, Decision Aids Effectiveness, Firm Size, Professional Pressures) on the Extent Decision Aids are used in Management Fraud Risk Assessment [Volume 2, Issue 6, 2020, Pages 102-115]
Zare, Zahra An Overview of The Theories of Capital Structure [Volume 2, Issue 7, 2020, Pages 34-47]
Zare Bahnamiri, Mohammadjavad Investigating the Effect of Ownership Structure on Corporate Social Responsibility Disclosure: Meta-Analysis Study [Volume 14, Issue 53, 2025, Pages 33-54]
ZareRafi, Samaneh Identifying and Ranking the Challenges of )Determining( Fair Value Measurement in the Implementation of IFRS 13 in non-Governmental Iranian Banks [Volume 11, Issue 41, 2022, Pages 23-46]
Zarifrad, Sirous The Effect of Transformational Leadership on Judgment and Decision-Making in Auditing, Considering the Mediating Role of Auditors' Knowledge Management [Volume 12, Issue 45, 2023, Pages 23-40]
Zarinjoy Alvar, Soheila A Design the Dynamic Model of the Financial Market with Theme Analysis and an Interpretive Structural - Fuzzy Delphi Approach [Volume 12, Issue 47, 2023, Pages 131-154]
Zeinolabedini, Mohammad Application of target costing and value stream in lean accounting [Volume 2, Issue 7, 2020, Pages 60-73]
Zeynali, Mehdi Effective Platforms and Strategies in Results-Oriented Performance-Based Budgeting: For executive bodies in the Kurdistan region of Iraq [Volume 13, Issue 51, 2024, Pages 41-62]
Zeynolabedini, Mohammad Assessment of Factors Affecting on Implementation of IT Audit from the Point of View of Auditors Using the CFA Technique [Volume 11, Issue 44, 2023, Pages 27-52]
Ziary, Reza Is the accounting profession prepared to accept International Financial Reporting Standards (IFRS)? [Volume 7, Issue 25, 2018, Pages 99-114]
Zibapour, Aghil Compilation and preparation of corporate governance regulations (Case study of Hormozgan Gas Company) [(Articles in Press)]
Zibapour, Aghil Preparation and Developmen of Corporate Governance Regulations (A Case study of Hormozgan Gas Company) [Volume 11, Issue 42, 2022, Pages 57-76]
Zivdar, Zohreh An overview of the theoretical basis of material flow cost accounting [Volume 5, Issue 20, 2016, Pages 4-19]