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  • Vol. 16
  • Issue64 Vol.16
  • 64
    Issue 64 Vol. 16 Winter 2025

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  • List of Articles


      • Open Access Article
        • Abstract Page
        • Full-Text

        1 - Modeling the Decision Making of Investors with Financial Intelligence Based on Behavioral Biases Using the Grounded Method
        setareh moghadasi فرزانه حیدر پور
        https://sanad.iau.ir/fa/Article/1185268
      • Open Access Article
        • Abstract Page
        • Full-Text

        2 - Earnings management, Audit fees and abnormal tone of language in managers' reports
        Mahdi saghafi AliAkbar Nonahal Nahr Azam Pouryousof
        https://sanad.iau.ir/fa/Article/1073484
      • Open Access Article
        • Abstract Page
        • Full-Text

        3 - Evaluation of the comprehensive financial system of Tehran municipality
        Mahdi Piri Sagharloo Rezvan Hejazi
        https://sanad.iau.ir/fa/Article/1073497
      • Open Access Article
        • Abstract Page
        • Full-Text

        4 - The effect of deviation from industry norms on audit fees with the moderating role of auditor characteristics
        Ebrahim Baramzadeh Seyed Ali Vaez Ghasem Rekabdar
        https://sanad.iau.ir/fa/Article/1073059
      • Open Access Article
        • Abstract Page
        • Full-Text

        5 - The performance of corporate social responsibility based on strengths and weaknesses and the Profit and loss Items Classification Shifting: Opportunistic view versus ethical view
        kaveh parandin Yaser shirzadi Somayeh Hosseini Aghdaei
        10.71608/faar.2024.1073399
      • Open Access Article
        • Abstract Page
        • Full-Text

        6 - The Effect of Financial Corruption, Economic Freedom, Laws and Regulations and Transparency on the Profitability of Banks Accepted in the Capital Market of Iran
        azim zare mirfez fallah shams Gholamreza Zomorodian
        https://sanad.iau.ir/fa/Article/1073526
      • Open Access Article
        • Abstract Page
        • Full-Text

        7 - Evaluating the role of the business environment on the possibility of financial statements fraud of listed companies of stock exchange
        Ali Amiri Mehdi Rad Mohammad Hussein Ranjar Hojjatallah Salari
        https://sanad.iau.ir/fa/Article/1072494
      • Open Access Article
        • Abstract Page
        • Full-Text

        8 - Typology and Expansion of Shadow Accounting Theory in the Functions of Capital Market Companies
        Mostafa Majidi Yazdi, Hasan Valiyan Maryam Shahri محمدرضا عبدلی
        https://sanad.iau.ir/fa/Article/1073311
      • Open Access Article
        • Abstract Page
        • Full-Text

        9 - Providing a framework for the development of auditors' mindfulness
        mojtaba karamian Abdolreza Mohseni mostafa ghasemi
        https://sanad.iau.ir/fa/Article/1073336
      • Open Access Article
        • Abstract Page
        • Full-Text

        10 - The moderating effect of serial correlation of changes in operating cash flow on the relationship between operating cash flow and accruals
        Siavash Eftekharifar Majid Azimi Yancheshmeh Maryam Farhadi Mohsen Sadeqi
        https://sanad.iau.ir/fa/Article/1073356
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