List of articles (by subject)
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Open Access Article
1 - The effect of financial leverage on the abnormality of accruals with an emphasis on profit management based on the goal of achieving profit thresholds
حسن چناری Roya Darabi -
Open Access Article
2 - The Effect Financial Leverage on Operational and Economic Performance: the Role of Firm's Free Cash Flow
Mohammad Amri-Asrami Seyed Kazem Ebrahimi Sanaz Mehrpoya -
Open Access Article
3 - Modeling The Dependency Of Stock Price Carsh With Approach On The Conditional Copula -Garch Function And Its Relationship With The Rational Stock Pricing Structure
Vali Khodadadi Soheila Lashgarara Esmaeil Mazaheri Mohammad Ayati Mehr -
Open Access Article
4 - Provide a Causal Model to Investigate the Emotional Behavior of Investors According to the Fuzzy Dematel Method
elham bahaghighat ali esmaeilzade -
Open Access Article
5 - The Impact of Factors under the Auditor's Control on the Supreme Audit Courtʼs Audit Quality
amin akbari Ahmad Khodamipour omid Pourheidari -
Open Access Article
6 - The Effect of corporate social responsibility on financial performance, financial stability and financial inclusion
maryam emamimibody Zynab Rahmanpour -
Open Access Article
7 - The effects of corporate social responsibility (CSR) on auditors' mental well-being
Shahnaz mashayekh nasrin ghadamyari -
Open Access Article
8 - Evaluating the effect of agency conflict on the relationship between the quality of corporate governance and the company's financial performance
fatemeh samadi neda kazempor hamraahi massomeh jafari -
Open Access Article
9 - The impact of sustainable performance on working capital management of companies listed on the Tehran Stock Exchange
محمد حسین فتحه khadije heidarinia -
Open Access Article
10 - The Effect of Informatin Environment on impact of between Advertising Expenses and Stock Price Crash Risk
Mahnaz Madani masood fooladi -
Open Access Article
11 - Investigating the Moderating Role of Audit Firms Size in the effect of Self-efficacy on Auditors' Judgment and Decision making
mina rezaie Arezoo Aghaei chadegani ehsan kamali -
Open Access Article
12 - The Study of the effect of Internal Audit Function Quality on Management Earnings Forecasts Accuracy
Yassaman Khalili davood Hassanpour ابولفضل مومنی یانسری -
Open Access Article
13 - Investigating the relationship between agency cost and earnings management with emphasis on the mediating role of social responsibility
kaveh parandin Tayebeh jamshidi Shahriar Porshad Somayeh Hosseini Aghdaei -
Open Access Article
14 - The Effect of Auditor's Professional Identity on the Relationship between the Self-efficacy of Auditor-client Negotiations and Objectivity
زهره عارف منش مهران موسوی -
Open Access Article
15 - The Impact of Auditor Conservatism and the Uncertainty of Economic Policies on Profit Quality
بهزاد قربانی فرزانه پورطاهر اقدم فریدون رهنما رودپشتی -
Open Access Article
16 - The Evaluation of Compliance of Accounting Information Systems of Tehran Municipality with the Principles of ISO 9241 Standard
Mahdi Piri Sagharloo Rezvan Hejazi -
Open Access Article
17 - The Effect of Other Cash Flow Classes on the Relationship between Managers' Overconfidence and Operational Cash Flow Management
شهناز مشایخ نسترن میرزایی -
Open Access Article
18 - Content Analysis of Investment Efficiency Measurement Methods (In Internal Research)
Amir Dolatkhah Sayed Ali Vaez Mehdi Basirat -
Open Access Article
19 - The Effect of Managers' Ability on The Relationship Between the Quality of Accounting Information and Investor Behavior and Trading Performance
kevan azizi farzad eivani hadis abdi Seyed Javad Dellavari -
Open Access Article
20 - The Role of Accruals in Mitigating Timing and Matching Issues of Cash Flows
Sara Salimi Ghale hosein etemadi Javad Rezazade Mansour Momeni -
Open Access Article
21 - The Impact of Accounting Information Quality and Monetary Policy on Bankruptcy Prediction
Mohammad Hossein Setyesh milad rahimi -
Open Access Article
22 - Operating Cash Flow Manipulation and Auditor's Opinion: The Moderator Role of Internal Control and Audit Firms Ranking
Mostafa Ezadpour Ali Mohammad Kordi Fatemeh Tavousi Zahra Heydari Sureshjani -
Open Access Article
23 - Conceptual Explanation of the Effectiveness of Trading Volume around Earnings Announcements
حسن چناری بهمن بنی مهد -
Open Access Article
24 - Disclosure of Social Responsibility, Stock Price Informativeness with an Emphasis on the Mediating Role of Corporate Governance
zahra karimi Farzane Nasirzade -
Open Access Article
25 - The Relationship between Managers' Efficiency in Creating Operational Cash Flows on Real Earnings Management
Mohaddese Abedini Bahman Banimahd Mehdi Moradzadehfard Azam Shokri Cheshmehsabzi -
Open Access Article
26 - The Effect of Managers 'Behavioral Bias on Auditors' Strategies in the Face of Audit Risk
نازنین بشیری منش احسان مداح فهیمه آگاهی -
Open Access Article
27 - Investigating the Effect of Accounting Personnel Quality on Audit Fees and Content of Audit Report
Fariba Maleki Masoumeh Alavi -
Open Access Article
28 - The Effect of Risk on Stock Prices of Banks and Insurance Companies with Regard to the Role of Corporate Governance Mechanisms
سحر پژوهی امین ناظمی نویدرضا نمازی -
Open Access Article
29 - The role of organizational intelligence, spiritual intelligence, and emotional intelligence on auditor's judgment and decision-making in auditing institutions
Zaniar Ahmadi Zahra Pourzamani -
Open Access Article
30 - The Relationship between the Added Value of Intellectual Capital, the Efficiency of Human Capital with an Emphasis on Growth and their Effect on the Growth of Per Capita Income of Employees in Companies Listed on the Tehran Stock Exchange
Alireza Aarabi Mehrdad Panahi Dorcheh Mehdi Arab salehi -
Open Access Article
31 - Comparison of Signaling the Types of Profit and Their Impacts on Excess Stock Returns
Atiyeh Alikhani Afsaneh Soroushyar -
Open Access Article
32 - Managerial Efficiency, Adjustment Delay Stock Price and Stock Price Informational Efficiency
mahdi filsaraei -
Open Access Article
33 - Anatomical Analysis of Noise Transactions and Pricing Error
Marziye Abdolbaghi Ataabadi Abdolmajid Abdolbaghi Ataabadi -
Open Access Article
34 - The Relationship between Tax Avoidance and Internal Control Weaknesses
شکراله خواجوی غلامرضا رضایی لیلا فانی -
Open Access Article
35 - Investigating the Relationship between the Prevalence of Quid 19 and the Stock Price Crash Risk with Emphasis on the Role of Corporate Social Responsibility in the Tehran Stock Exchange
Zeinab Rezaei Ali Tamoradi -
Open Access Article
36 - stock return prediction models; Estimating the distribution of total market returns and its fluctuations based on the Laplace distribution
Masoumeh Mohammadi Ledari Iman Dadashi -
Open Access Article
37 - The Effective Factors on Efficient Audit Committee
یونس امجدیان رضا غلامی جمکرانی -
Open Access Article
38 - The Relationship between the Quality of Accounting Information and Institutional Investment on Investment Efficiency in Banks Present in the Capital Market of Iran
Shahnaz mashayekh mona parsaei pariya askarzadeh -
Open Access Article
39 - The Role of Stakeholder Influence on the Relationship between CEO Power and Corporate Social Responsibility
روزبه یزدی سیدمحمدرضا خلیل زاده حسین اسلامی مفیدآبادی -
Open Access Article
40 - Presenting a Pattern of Financial Decision-making based on Management Performance Auditing
Alireza Khojasteh Fereydoon Rahnamy Roodposhti Hashem Nikoo Maram Afsaneh Zamani Moghaddam Ghodratollah Taleb Niya -
Open Access Article
41 - The Impact of Environmental Orientation on Financial Performance with Emphasis on the Effects of Supplier Green Management and Communication Capital
مسعود فرح آبادی فرزانه حیدر پور -
Open Access Article
42 - The Effect of CEO's Power and Financial Knowledge on the Relation between Enterprise Risk and the Firm’s Performance
Mohammad Amri-Asrami Fatemeh Jalali Fahimeh KazemiHaji -
Open Access Article
43 - Peer Companies Performance and Earnings Management: The Effect of Capital Market PressurePeer Companies Performance and Earnings Management: The Effect of Capital Market Pressure
reza kordestani سیده آمنه جعفری سوق -
Open Access Article
44 - Auditors’ Response to Agency Conflicts in Political Connected Firms
Mohammad Hassani -
Open Access Article
45 - Effects of Related Party Transactions on Firms’ Credit Ratings
Roya Darabi MORTEZA SADEGHI -
Open Access Article
46 - Presenting the developed model of Benish model with emphasis on the special characteristics of the company using neural network, vector machine and random forest
Kiumars Pourgadimi Saeed jabbarzadeh Kangarloui Jamal Bahri Sales -
Open Access Article
47 - Artificial Intelligence and Ethical Decision-Making in Accounting and Auditing: Analysis of Related Challenges
Yashar Azarsaeed Shoeyb Rostami -
Open Access Article
48 - The Effect of Accounting Comparability on Financial Reporting Quality with Emphasis on Audit Quality
Zohreh Hajiha hasan chenari -
Open Access Article
49 - Analysis of IT Level on the Probability of Risk of Filing a Lawsuit against the Auditor with Emphasis on the Role of Audit Quality and Auditor Expertise
علی علی اکبری Seyed Hesam Vaghfi -
Open Access Article
50 - The Role of Debt-based Financing in the Relationship between Corporate Governance and R&D Investment
Abdolrasoul Rahmanian Koushkaki Samira Motae -
Open Access Article
51 - The Effect of the Five Components of Auditors' Personality on Earnings Management
Zahra Karimi ahmad Yaghoobnezhad Mahmud Samadi Largani Mohammad Reza Pourali -
Open Access Article
52 - Moderator Role of Organizational Doubt in Relation to Fraud Detection and Professional Skepticism
امیر شمس -
Open Access Article
53 - Identify the Factors Influencing the Decision of Outsourcing Cloud Accounting Using Structural Equations
فاطمه صراف فاطمه بشارت پور محمدامین علی اکبری -
Open Access Article
54 - Pattern design of data foundation of code of ethics for independent auditors based on a critical perspective in the view of professionals
Mohammad Karimabadi Zohreh Hajiha Hossein Jahangirnia Reza Gholami Jamkarani -
Open Access Article
55 - Antecedents and Consequences of Internal Audit Effectiveness and Internal Audit Quality
Hamidreza Ganji seyed rasoul hosayni marzie roozban sara mohamad zadeh niayesh nami fard tehrani -
Open Access Article
56 - Social Capital and Dividend Payout Policies
mahdi filsaraei Javad Masomi marzieh mianeh -
Open Access Article
57 - Risk Types in Different Firm Life Cycle Stages with Emphasis on Ownership of Companies
mostafa ebadi kaveh Azinfar iman dadshi reza fallah -
Open Access Article
58 - The Relationship between Ethical Theories and Ethical Behavior in Auditors' Judgments
حسین رجب دری حمیدرضا وکیلی فرد حجت الله سالاری علی امیری -
Open Access Article
59 - Explanation of Income Smoothing in terms of Financing and Auditor's Judgment in Companies with Different Investment Opportunities
Omid Sabaghiyan Toosi zahra moradi Shohreh Yazdani -
Open Access Article
60 - The Effect of the Auditor Attributes and Board of Directors Structure on the Possibility of Fraudulent Financial Statements of Commercial Companies
Kasra Barzegar abbaspour Hossein Eslami Mofid Abadi Marzieh Ebrahimi Shaghaghi -
Open Access Article
61 - Relationship between Asset Revaluation and Stock Price Fluctuations and Analysis of Shareholder Behavior
امیرعباس صاحبقرانی هادی سجلاتی -
Open Access Article
62 - The relationship between Communication Apprehension and Teamwork Self-Efficacy with the Mediating role of Communication Self-Efficacy Using the S-O-R Approach in Accounting Students
Hossein Rajabdorri -
Open Access Article
63 - The Impact of Potential Litigation Risk Motives arising from Material Errors & Misstatement in Clients’ Financial Reporting on Modified Audit Opinion
محمد حسنی -
Open Access Article
64 - The Relationship between Financial Distress and Earnings Management Regarding the Role of Auditor Size during Recession
majid moradi Mohammad Reza Pourfakharan Masoume naderi -
Open Access Article
65 - The Relationship between Risk-Taking, Company Value and Management Judgment of Profit
Meysam Mahmoudzade Amirreza Keyghobadi Mahnaz Nojavan Fariba Soltani -
Open Access Article
66 - The Effect of Ethics and Tenure on the Auditor's Ability to Recognize Accounting Practices
hasan hemati elham bayat Majid Moradi -
Open Access Article
67 - The Rle of Islamic Culture and Auditor's Experience in Mutual Fairness and the Quality of Audit in the Iranian Environment
حسین رضا رمضانی کاوه آذین فر حمیدرضا غلام نیا روشن رضا فلاح -
Open Access Article
68 - Effect of Audit Partner Power Hegemony on the Symptoms of Auditors' Psychodynamic Disorder
Mahdi Ashrafi Mohammadreza Abdoli Hasan Valiyan -
Open Access Article
69 - The optimal capital structure based on the golden ratio and its effect on the return rate of investors
Zeinab Rasti علی ستاری -
Open Access Article
70 - Explaining the mediating role of the factors affecting the delay in the auditor's report on the relationship between income-cost matching and additional stock price fluctuations
Hamid Khedmatgozar Mojtaba Maleki Chubari Sina Kheradyar -
Open Access Article
71 - Investigating the role of auditors' professional ethics in the impact of auditors' social capital on the strategy of interaction with client
Mohammad Masoudi moghadam Ghodratollah Talebnia -
Open Access Article
72 - Investigating the effect of intellectual capital of auditors and its dimensions on the ranking of audit institutions
Hossein Bakhshi Ehsan Rahmaninia Zahra Pourzamani آزیتا جهانشاد -
Open Access Article
73 - The Use of Drawdown Beta in Decision-Making for Optimal Portfolio Formation by Managers on the Tehran Stock Exchange
REZA HADDADZADEH ezatollah abbasian -
Open Access Article
74 - Identifying and ranking factors affecting human resource accounting
babak pourbahrami narges nejadrasool amirreza alizadeh majd -
Open Access Article
75 - The effect of behavioral characteristics on the intention to use auditors' professional skepticism
Payam Salimi Mohammad Alipour Meysam Arabzadeh حسین پناهیان Mehdi Safari Gerayli -
Open Access Article
76 - Explaining the auditor's understanding of the responsibility against the detection of fraud from a liberal and conservative point of view
Seyed Alireza Razi Bahram Hemmati Maryam gavara