About the journal
Financial Economics is a quarterly open access journal (text of articles) published by Islamic Azad University, Central Tehran Branch. This publication uses the policy of two anonymous expert referees in the review of articles and it deals with the important and basic issues of financial accounting and auditing.
This journal follows the principles and criteria of the Committee on Publication Ethics (COPE) in reviewing and publishing scientific articles. All submitted articles are checked by Hamiyab similarity finder software to ensure their authenticity, and then they are carefully evaluated by reliable and experienced referees. Financial accounting and auditing Researches with a scientific degree publishes all kinds of research articlesfrom number 2 (Spring 2008) according to license number 3/3/18/1308 dated 04/03/2017 from Ministry of Science, Research and Technology .
Recent Articles
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Open Access Article
1 - A comparative machine learning approach for predicting incurred but not reported (IBNR) insurance reserve data in the presence of censored and truncated data
Akbar Pilehvar Soltanahmadi ، Kiumars Shahbazi * ، Hamzeh DidarIssue 72 , Vol. 19 , Autumn 2025 -
Open Access Article
2 - Calculating Financial Complexity in Iran’s Economy
Fatemah Poorabdullah ، Seyed-nezamuddin Makiyan * ، مهدی حاج امینیIssue 72 , Vol. 19 , Autumn 2025 -
Open Access Article
3 - Presenting the succession model in audit firms in Iran
Mitra ملکی ، Mohammadreza Mehrabanpour ، فرزانه حیدر پورIssue 72 , Vol. 19 , Autumn 2025 -
Open Access Article
4 - From Conflict to Balance: A Novel Model for Improving Corporate Governance and Risk Management
mahya baee ، علیرضا عرفانی * ، مجید اسحاقیIssue 72 , Vol. 19 , Autumn 2025 -
Open Access Article
5 - Forecasting of Tehran Price Index (TEPIX) Volatility: Using Combined Machine Learning Models
Leili Nikbakht * ، Shahram Fattahi * ، Abbas Aflatooni ، Aghdas GhomshehIssue 72 , Vol. 19 , Autumn 2025 -
Open Access Article
6 - Disclosure of Environmental, Social and Governance Performance on the Supply and Demand of Business Credit
مصطفی ایزدپور * ، Mohammad Mohammadi Moghadam ، زهرا حیدری سورشجانیIssue 72 , Vol. 19 , Autumn 2025 -
Open Access Article
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رحمت الله آزاد * ، یحیی کامیابی * ، مهدی خلیل پورIssue 72 , Vol. 19 , Autumn 2025 -
Open Access Article
8 - The role of entrepreneurial marketing in creating the competitiveness of pharmaceutical companies
مرجان دامن کشیده * ، mojgan DaankesheidehIssue 72 , Vol. 19 , Autumn 2025 -
Open Access Article
9 - Entrepreneurship growth model for the development of free zones (Study example: Mako Free Trade zone
kaveh iranzadeh ، حسین ادب * ، mohammad reza kabaranzadIssue 72 , Vol. 19 , Autumn 2025 -
Open Access Article
10 - Challenges and Solutions of External Audit of Banks based on effective Banking Supervision Approach Based on Basel Committee documents
seyed mohammad reza razavi araghi * ، آزیتا جهانشاد *Issue 72 , Vol. 19 , Autumn 2025 -
Open Access Article
11 - the Impact of Internal Control Weaknesses on Financial Reporting Risk Considering The role of mediator of auditor related and unrelated risks
محسن اژدر ، محسن دستگیر * ، سعید علی احمدیIssue 72 , Vol. 19 , Autumn 2025 -
Open Access Article
12 - Designing the operational model of guarantee alternatives in the issuance of Islamic securities (Sukuk) in the capital market of Iran
seyed mohammad hasan malihi ، ali esmailzadeh *Issue 72 , Vol. 19 , Autumn 2025 -
Open Access Article
13 - The Effect of Emotional Manipulation on Money laundering with the Mediating Role of Ethical Orientation Accountants
Hadi Movarekh ، Mehdi Maranjory * ، Razieh Alikhani ، Mohammad Reza PouraliIssue 72 , Vol. 19 , Autumn 2025 -
Open Access Article
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شادان صدیق بهزادی * ، محمد علوی ششتمدIssue 72 , Vol. 19 , Autumn 2025 -
Open Access Article
15 - Prioritization of Factors Affecting Blockchain Implementation in the Insurance Industry Based on Scenario Planning
Mohammad Eftekhari ، Fatemeh Sarraf * ، Nowrouz Nourollahzadeh ، Zohreh HajihaIssue 72 , Vol. 19 , Autumn 2025 -
Open Access Article
16 - Examining the Non-Linear Relationship between Dividend Policy and Price-Earnings Ratio in Companies Listed on Tehran Stock Exchange
Hadi Amini-Harati ، fatemeh samadi * ، Mostafa Hashemi TilehnoueiIssue 72 , Vol. 19 , Autumn 2025 -
Open Access Article
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ALIREZA BARIKLO * ، majid hasannejad *Issue 72 , Vol. 19 , Autumn 2025 -
Open Access Article
18 - The relationship between Cost Stickness, Ownership Concentration and Corporate's Bankruptcy Risk
Behnam soleymani ، محمد عبدالهی کیوانی * ، Mohammad Mahdi AslaniIssue 72 , Vol. 19 , Autumn 2025 -
Open Access Article
19 - Application of Stirling Darling Technique in the Model of Human Resources Training and Improvement Based on TOTADO in the National Tax Affairs Organization
Hossein Moslehi ، Mohammad Feizi * ، mahmoud dahganIssue 72 , Vol. 19 , Autumn 2025 -
Open Access Article
20 - Detection of Fraudulent Financial Statements based on Long Short-Term Memory (LSTM) Deep Learning Technique
javad sharafkhani ، Muhammad ali bidari *Issue 72 , Vol. 19 , Autumn 2025
Most Viewed Articles
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Open Access Article
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علی اسماعیل زاده * ، مهدی اسکافی اصل ، فرزاد ناظمیIssue 42 , Vol. 12 , Spring 1397 -
Open Access Article
2 - Investigating social banking in the world for small industries and providing a solution on how to generalize it in Ardabil
Naser Seifollahi * ، Vahideh EbrahimiKharajoIssue 59 , Vol. 16 , Autumn 2022 -
Open Access Article
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علیرضا مسعودیان ، احمد جعفری صمیمی * ، علیرضا عرفانی ، اسمعیل ابونوریIssue 47 , Vol. 13 , Summer 1398 -
Open Access Article
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مهدی قائمی اصل * ، سید علی حسینی ابراهیم آباد ، حسن حیدریIssue 47 , Vol. 13 , Summer 1398 -
Open Access Article
5 - Measuring the monopoly power of Iran's banking industry with the Hall-Roger approach
Jafar Yousefi ، Mehdi Moradi * ، Seyed Yousef Hajiasghari, ، Rostam GharehdaghiIssue 71 , Vol. 19 , Summer 2025 -
Open Access Article
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شهین نرگسی ، روح اله بابکی * ، مهناز عفتیIssue 44 , Vol. 12 , Autumn 1397 -
Open Access Article
7 - The Relationship between Cash holdings and Company Value With Respect to moderating role of Management Optimism
masood badin ، مهدی اسکافی اصل * ، Mohammad EftekhariIssue 69 , Vol. 18 , Winter 2025 -
Open Access Article
8 - The Impact of Macroeconomic, Financial, Economic and Economic Crisis Indicators on Trade Cycles of Iran and Selected Islamic and Developed Developing Countries
Seyedeh Fatemeh Bagheri ، Rafik Nazarian * ، Manijeh Manijeh Hadinejad ، Marjan DamankeshidehIssue 59 , Vol. 16 , Autumn 2022 -
Open Access Article
9 - Developing a conceptual framework for the use of digital marketing in the capital market based on theories of planned behavior and technology acceptance Case study: stock brokerage companies in Tehran
Mostafa Hosseinzadeh ، Shadan Vahabzadeh Munshi * ، Hamed Abbasi Nami ، Hormoz Mehrani ، Abolfazl ShahrabadiIssue 61 , Vol. 16 , Winter 2023 -
Open Access Article
10 - The Causal Analysis of Relationship between Inflation Rate and Unemployment in Iran (The case study of Philip’s curve)
تیمور محمدی ، عباسعلی ابونوری * ، رویا محمدنژادIssue 30 , Vol. 9 , Summer 2015
