Accounting and Auditing Studies

Accounting and Auditing Studies

A
  • Abdoli, Mohammadreza Fuzzy Inference Membrane Mapping to Evaluate Bankruptcy Legal Propositions in the Capital Market [Volume 13, Issue 52, 2024, Pages 89-110]
  • 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]
  • 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]
  • 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]
  • 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]
  • 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]
  • Amiri, Houshang Investigating the Effect of Audit Team Norms and Auditor Personality Types on Auditor Objectivity [Volume 13, Issue 51, 2024, Pages 195-212]
  • 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]
  • 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]
  • Ashrafpoor, Aboulfazl The Effect of CEO Narcissism on R&D Expenditures [Volume 13, Issue 49, 2024, Pages 103-122]
  • 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]
  • Azizi, Sedighe The Effect of Capital Structure and Cash Holdings on Audit Fees [Volume 13, Issue 51, 2024, Pages 181-194]
B
  • 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]
  • Bahrami, Setareh Impact of Frequency of Financial Reporting on Information Asymmetry and Cost of Equity [Volume 13, Issue 51, 2024, Pages 119-138]
  • 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]
  • 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]
  • 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]
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 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 [Volume 13, Issue 52, 2024, Pages 27-46]
  • 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]
E
  • Ezadpour, Mostafa The Effect of CEO Narcissism on R&D Expenditures [Volume 13, Issue 49, 2024, Pages 103-122]
G
  • 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]
  • 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]
  • 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]
  • 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
  • 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]
  • HaidariNezhad, Ghodratollah Board Gender Diversity: From Theoretical Perspectives to Empirical Evidence [Volume 13, Issue 52, 2024, Pages 183-202]
  • 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]
  • Hasanmaleki, Alireza Explain the Theory for the Conceptual Model of Auditors' Professional Skepticism: By Mixed Method [Volume 13, Issue 52, 2024, Pages 145-164]
  • 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]
  • 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 [Volume 13, Issue 52, 2024, Pages 27-46]
  • 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]
J
  • 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 Drivers in Banks Listed in the Tehran Stock Exchange [Volume 13, Issue 50, 2024, Pages 51-68]
  • 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 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]
  • Jamei, Reza Impact of Frequency of Financial Reporting on Information Asymmetry and Cost of Equity [Volume 13, Issue 51, 2024, Pages 119-138]
K
  • 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]
  • 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]
  • 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]
  • 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]
  • 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]
  • Khairi, Morteza Impact of Partitioning Accruals on their Ability to Forecast Future Firm Value [Volume 13, Issue 51, 2024, Pages 63-82]
  • 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]
  • Khodamoradi, Mohammad Investigating the Effect of Audit Team Norms and Auditor Personality Types on Auditor Objectivity [Volume 13, Issue 51, 2024, Pages 195-212]
  • 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]
M
  • 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]
  • 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]
  • 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]
  • 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]
  • 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, Ataollah Presenting the Ideal Model of Trading Performance of Investors in the Capital Market of Iran [Volume 13, Issue 51, 2024, Pages 5-20]
  • 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]
  • Molaie, Mahnam Fuzzy Inference Membrane Mapping to Evaluate Bankruptcy Legal Propositions in the Capital Market [Volume 13, Issue 52, 2024, Pages 89-110]
  • Molaiy Eil Zoleh, Ali Board Gender Diversity: From Theoretical Perspectives to Empirical Evidence [Volume 13, Issue 52, 2024, Pages 183-202]
  • 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]
N
  • 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]
  • 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]
  • 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]
  • 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]
P
  • 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]
  • Parandin, Kaveh Board Gender Diversity: From Theoretical Perspectives to Empirical Evidence [Volume 13, Issue 52, 2024, Pages 183-202]
  • 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]
R
  • 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]
  • 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]
  • 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]
  • 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]
  • 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]
  • Rastgovian, Hossein Social Responsibility and Efficiency of Banks [Volume 13, Issue 50, 2024, Pages 137-150]
  • 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]
  • 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]
S
  • 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]
  • 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]
  • 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]
  • 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]
  • 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]
  • Sheikh, Mohammadjavad Prioritizing Factors Affecting the Effectiveness of Audit Committee [Volume 13, Issue 51, 2024, Pages 139-162]
  • 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]
T
  • 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]
  • 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]
  • 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]
  • Tirgan, Mohammad Prioritizing Factors Affecting the Effectiveness of Audit Committee [Volume 13, Issue 51, 2024, Pages 139-162]
V
  • 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]
Y
  • Yavari Bafghi, Mina The Effect of Managers' International Financial Experience on Corporate Tax Management [Volume 13, Issue 49, 2024, Pages 41-58]
Z
  • 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]