Accounting and Auditing Studies

Accounting and Auditing Studies

A
  • 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]
  • 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]
  • 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]
  • 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]
  • 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]
B
  • 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]
  • 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]
D
  • 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]
  • 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]
  • 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]
  • Dehpour, Parastoo Solutions to Resolve The Gap between Economics and Sociology Based Research in Management Accounting [Volume 14, Issue 54, 2025, Pages 115-134]
E
  • Esfandi Zolbein, Ramin Investigating the effect of Emotional Intelligence on Auditor’s Judgement and Audit Sustainability [Volume 14, Issue 53, 2025, Pages 55-74]
F
  • 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]
  • 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]
G
  • Ganji, HamidReza The Relationship between Goodwill and Financial Performance [Volume 14, Issue 53, 2025, Pages 21-32]
  • Garkaz, Mansour The Role of Mindfulness and Professional Resilience of Auditors in Improving Audit Quality [Volume 14, Issue 56, 2025, Pages 69-88]
  • 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 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, 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]
  • 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]
  • Golmohammadi Gharehbaba, Jalal Biological and Psychological Factors and Economic Decisions of Investors [Volume 14, Issue 55, 2025, Pages 5-18]
H
  • Habibzadeh, Maliheh The Relationship between Goodwill and Financial Performance [Volume 14, Issue 53, 2025, Pages 21-32]
  • 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]
  • 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]
  • Hashemzadeh, Azam The Effect of Corporate Governance on The Relationship between Uncertainty in Macroeconomics and Capital [Volume 14, Issue 53, 2025, Pages 75-90]
  • Hemmati, Bahram Presenting The Proposed Model of Financing Mnicipalities Based on Assets (Case Study: Tehran Municipality) [Volume 14, Issue 53, 2025, Pages 91-106]
  • 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]
  • Hosseini, Seyed Ali Sustainability and Corporate Sustainability Reporting: Conventional and Islamic Perspectives [Volume 14, Issue 55, 2025, Pages 65-84]
J
  • 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]
K
  • 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]
  • 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]
  • 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]
  • Khozein, Ali The Role of Mindfulness and Professional Resilience of Auditors in Improving Audit Quality [Volume 14, Issue 56, 2025, Pages 69-88]
M
  • Mahdavi, Soheila Investigating Factors Affecting the Profitability of Property Insurance Companies Based on Data Coverage Analysis [Volume 14, Issue 56, 2025, Pages 131-144]
  • 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]
  • Matoofi, Alireza The Role of Mindfulness and Professional Resilience of Auditors in Improving Audit Quality [Volume 14, Issue 56, 2025, Pages 69-88]
  • 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]
  • Minouei, Mehrzad Presenting The Proposed Model of Financing Mnicipalities Based on Assets (Case Study: Tehran Municipality) [Volume 14, Issue 53, 2025, Pages 91-106]
  • Mirshojaei, Shaqayeq Investigating Factors Affecting the Profitability of Property Insurance Companies Based on Data Coverage Analysis [Volume 14, Issue 56, 2025, Pages 131-144]
  • 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]
  • 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]
  • 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]
  • Momeni, Alireza Relationship between Debt Structure and Investment with Regard to Financial Distress [Volume 14, Issue 56, 2025, Pages 29-44]
  • Mortazavi, SeyyedMorteza Identifying Barriers to Establishment and Solutions to Improve Internal Control System of Banks [Volume 14, Issue 56, 2025, Pages 45-68]
N
  • 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]
  • Nazari, Saeideh Understanding the Multi-Dimensional Nature of Fraud: An Analysis of Contemporary Theories and Models [Volume 14, Issue 55, 2025, Pages 85-106]
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]
  • 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]
  • 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
  • Pourmazaheri, Mojtaba The Role of Mindfulness and Professional Resilience of Auditors in Improving Audit Quality [Volume 14, Issue 56, 2025, Pages 69-88]
  • Pourzamani, Zahra Biological and Psychological Factors and Economic Decisions of Investors [Volume 14, Issue 55, 2025, Pages 5-18]
R
  • Rahmani, Ali The Relationship between Goodwill and Financial Performance [Volume 14, Issue 53, 2025, Pages 21-32]
  • 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]
  • 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]
  • 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]
  • Reza Zadeh, Javad Investigating the effect of Emotional Intelligence on Auditor’s Judgement and Audit Sustainability [Volume 14, Issue 53, 2025, Pages 55-74]
  • 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, 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]
S
  • 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]
  • 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]
  • Sarlak, Narges Investigating the Effect of Ownership Structure on Corporate Social Responsibility Disclosure: Meta-Analysis Study [Volume 14, Issue 53, 2025, Pages 33-54]
  • Sepasi, Sahar Investigating the effect of Emotional Intelligence on Auditor’s Judgement and Audit Sustainability [Volume 14, Issue 53, 2025, Pages 55-74]
  • 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]
  • 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]
  • 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]
  • Shekarkhah, Javad Identifying Barriers to Establishment and Solutions to Improve Internal Control System of Banks [Volume 14, Issue 56, 2025, Pages 45-68]
  • 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
  • Taheri, Zahra Understanding the Multi-Dimensional Nature of Fraud: An Analysis of Contemporary Theories and Models [Volume 14, Issue 55, 2025, Pages 85-106]
  • 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]
  • 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]
  • Tehrani, Reza Presenting The Proposed Model of Financing Mnicipalities Based on Assets (Case Study: Tehran Municipality) [Volume 14, Issue 53, 2025, Pages 91-106]
V
  • 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]
Z
  • 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]
  • 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]