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  • Vol. 15
  • Issue57 Vol.15
  • 57
    Issue 57 Vol. 15 Summer 2023

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  • List of Articles


      • Open Access Article
        • Abstract Page
        • Full-Text

        1 - Effectiveness of Internal Controls on Disclosure in the Text of Financial Statements
        Gholamreza Kordestani Seyed Mohsen Mohammadi Nasab
        10.30495/faar.2023.699781
      • Open Access Article
        • Abstract Page
        • Full-Text

        2 - The Effect of Motivational Strategies on the Professional Socialization of Postgraduate Accounting Students
        Mohammad Mehdi Hamidizadeh Fereydoun Ohaddi Azam Shokri
        10.30495/faar.2023.699782
      • Open Access Article
        • Abstract Page
        • Full-Text

        3 - Prediction of Firm's Life cycle and Financial Performance Appraisal using Decision trees Algorithm and Multi-criteria Decision-making Techniques
        Zinat Ansari Rezvan Hejazi Yaghoob Zeraat Kish Zabihelah Khani Masoomabadi ‎
        10.30495/faar.2023.699784
      • Open Access Article
        • Abstract Page
        • Full-Text

        4 - Independent Audit Quality Modle by Emphasizing on Meeting Stakeholders’ Needs
        Mohsen Delbary ragheb ali Esmaeilzadeh Magharri
        10.30495/faar.2023.699785
      • Open Access Article
        • Abstract Page
        • Full-Text

        5 - Investigating the Asymmetric Effect of Deviation from Target Leverage and Asset Turnover on the Optimal Capital Structure Adjustment Speed
        Mohammad Ebrahim Rabeti Khatibi Negar Khosravi Pour
        10.30495/faar.2023.699786
      • Open Access Article
        • Abstract Page
        • Full-Text

        6 - Detection of Factors Affecting the Ranking of Auditing Firms
        Farrokh Boostani Roya Darabi
        10.30495/faar.2023.699787
      • Open Access Article
        • Abstract Page
        • Full-Text

        7 - An Analysis of Auditors Capability on Fraud Detection Using the Planned Behavior Theory Perspective: the Impact of Auditors Experience and Personality Type with Respect to the Role of Professional Skepticism
        Leila Alizadegan Mahmoud Samadi Largani Mohsen Imeni
        10.30495/faar.2023.699788
      • Open Access Article
        • Abstract Page
        • Full-Text

        8 - Discretionary Accrual Anomalies, R&D Costs, PTH Returns and Q-factor Model
        Arsalan Esmaeli Hamidreza Gholamnia Roshan
        10.30495/faar.2023.699790
      • Open Access Article
        • Abstract Page
        • Full-Text

        9 - Explaining the Promoting and Inhibiting Social Components of Companies to Improve the Quality of Financial Statements
        Behnam Sam Daliri Kaveh Azinfar Seyyed Ali Nabavi Chashmie Mohammadreza Pourali
        10.30495/faar.2023.699791
      • Open Access Article
        • Abstract Page
        • Full-Text

        10 - The Effect of Factors Resulting from the Political-economic Structure of the Country on the Stickiness of Companies' Costs
        zahra Hashemi Pour Nasri Fardin Mansouri Reza Gholami Jamkarani Mozhgan Safa
        10.30495/faar.2023.699792
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