List of Articles گزارشگری مالی Open Access Article Abstract Page Full-Text 1 - The effect of implementing web-based financial reporting model on stock market and tax avoidance Sara Makvandi Bahareh Banitalebi Dehkordi Hamid Reza Jafari Open Access Article Abstract Page Full-Text 2 - Business Strategy, Financial Reporting Readability, Prospectors Strategy, Defenders Strategy. zabiholah khani Hossein Rajabdorri Nasim Sharafi Open Access Article Abstract Page Full-Text 3 - Using the Qualitative Characteristics of Financial Reporting for Evaluating Earning Quality هاشم Nikoomaram A. Modaress M. R. Shoorvarzy Open Access Article Abstract Page Full-Text 4 - Analyzing the Impact of Debt Maturity and Financial Reporting Quality on Under-Over Investment Mohammad Hassani Maryam Meisami Open Access Article Abstract Page Full-Text 5 - کیفیت گزارشگری مالی و نوسان بازده غیرمتعارف سهام بهزاد قربانی داریوش فروغی هادی امیری سید عباس هاشمی Open Access Article Abstract Page Full-Text 6 - Investigation Effect of Financial Reporting Quality on Impact of Dividend on Investment Decisions Mahdi Arabsalehi Ahmad Googerdchian Majid Hashemi Open Access Article Abstract Page Full-Text 7 - تاثیر گزارشگری مالی اینترنتی بر قیمت سهام زهرا پورزمانی فاطمه سنایی Open Access Article Abstract Page Full-Text 8 - The Analysis of the role of Financial Reporting Readability in Improving the Market Perceptions regarding the Corporate Cash Holdings Yassaman Khalili Abolfazl Momeni Yanesari Mehdi Safari Gerayli Abdolkhalegh Khonaka Open Access Article Abstract Page Full-Text 9 - Critical review of quality of financial reporting researches and information-uncertainty based theory of quality حسین اعتمادی علی رحمانی عادل آذر رضا حصارزاده Open Access Article Abstract Page Full-Text 10 - To Survey the Relationship between Financial Reporting Quality & Investment Efficiency in Tehran Stock Exchange Mohammad Khodaei Valahzaghard Monireh Yahyaei Open Access Article Abstract Page Full-Text 11 - Comparative Investigation of the Guily and Hice Model and Jones Adjusted Model for Testing Saeed Jabbarzadeh Kangarloiee Saeed Khodayar Yeganeh Open Access Article Abstract Page Full-Text 12 - A study of the association between financial reporting frequency and management myopia Yasser Rezaei Pitenoei Mohammad Gholamrezapoor Open Access Article Abstract Page Full-Text 13 - Designing an Audit Quality Pragmatism Model based on the Recommendations of the UK Financial Reporting Council (RFC) Sanaz Hadji Khosro Faghani Makrani Naghi Fazeli 10.30495/jma.2022.21074 Open Access Article Abstract Page Full-Text 14 - Evaluation of effective items in allocation of training time for International Financial Reporting Standards Zoherh Hajiha Hossein Rajabdoori Ali Khalifesharifi Open Access Article Abstract Page Full-Text 15 - Examining and explaining the relationship between internal audit and profit management omran bamari mohammadreza shoorvarzi zahra noori 10.30495/jma.2023.22624 Open Access Article Abstract Page Full-Text 16 - The Effect of Accounting Standards on Financial Reporting Quality in the Companies Listed In Tehran Stock Exchanges H.R. Vakili fard M. Aliakbari Open Access Article Abstract Page Full-Text 17 - Relationship developed financial reporting (XBRL) with qualititive features by accounting information from the perspective of stock exchange دکتر هاشم نیکومرام ناصر شکاری Open Access Article Abstract Page Full-Text 18 - Strategies for Inhancing Financial Reporting Immunization in Iran: Grounded Theory Approach Ghader Dadashzadeh H. Mohammadzadeh Salteh Rezvan Hejazi Houshang Taghizadeh Open Access Article Abstract Page Full-Text 19 - The cost of not choosing the earnings management of the following companies in response to the fraudulent financial reporting of the leading company Elham Tajiknia ahmad yaghoobnejad azita jahanshad amirreza keyghobadi 10.30495/jma.2022.20207 Open Access Article Abstract Page Full-Text 20 - Meta-analysis of Audit Committee Independence and Financial Reporting Quality Ameneh Bazrafshan Rezvan Hejazi Ali Rahmani Susan Bastani Open Access Article Abstract Page Full-Text 21 - Promoting Social Confidence by Identifying and Ranking Audit Quality Improvement Strategies from the Stakeholder Perspective by Trapezoidal Fuzzy Method Asghar karami reza gholami jamkarani Yousef Taghipouryan zohreh hajiha Open Access Article Abstract Page Full-Text 22 - The Study of financial reporting quality ،debt maturity, and investment efficiency in Listed Firms at Tehran Stock Exchange (TSE) Ahmad Ghodarzi Hani Babazadeh Shirvan Open Access Article Abstract Page Full-Text 23 - The Effect of Adopting International Financial Reporting Standards on the Financial Reporting Comparability: Meta-Analytic Evidence vahid ahmadian میثم حامدی رقیه نامور 10.30495/jma.2023.22416 Open Access Article Abstract Page Full-Text 24 - Provide a Green Audit Quality Model based on the Recommendations of the UK Financial Reporting Council (FRC) Assessment of Environmental Change Sanaz Hadji Khosro Faghani Makerani Naghi Fazeli 10.30495/jest.2023.62992.5491 Open Access Article Abstract Page Full-Text 25 - Presenting and explaining a model to create the value of the company according to the role of accounting standards management, financial reporting quality and audit quality using meta-innovative models saman khorshid yahya kamyabi mehdi khalilpour Open Access Article Abstract Page Full-Text 26 - Testing information content influenced by investors Sentiment Behavior and Financial Reporting Quality shahnaz alinejad Fraydoon Rahnamay Roodposhti farzin rezaei Open Access Article Abstract Page Full-Text 27 - Explaining the effect of financial reporting concepts on the level of risk disclosure in annual financial reporting in companies listed on the Tehran Stock Exchange iraj khoshkholg Ghodratallah Talebnia Open Access Article Abstract Page Full-Text 28 - Financial Reporting Quality, Investment Horizon، and Institutional Investor Trading Strategies Hamidreza Mehravar negar khosravipour zahra Lashgari Open Access Article Abstract Page Full-Text 29 - Explain the relationship between the complexity of financial reports used by investors and corporate governance in companies listed on the Tehran Stock Exchange gholam reza biglarkhai Ghodratallah Talebnia Open Access Article Abstract Page Full-Text 30 - Information Content of Financial Reporting and the development of interactive capability with stakeholders: Pygmalion Theory Test Mohsen Heydari Mohammadreza abdoli Open Access Article Abstract Page Full-Text 31 - The designing and presentation a model of the use of power resources in measuring the performance of mutual funds and the quality of financial reporting mahnaz iravani mir feiz fallah shams Fraydoon Rahnamay Roodposhti mohammadhamed Khanmohammadi Zohreh Hajiha Open Access Article Abstract Page Full-Text 32 - The Best Pattern of financial reporting quality in Iran from the viewpoint of investors and others interested groups mirhafez amirazad Rasoul Baradaran Hasanzadeh ahmad mohamadi Houshang Taghizadeh Open Access Article Abstract Page Full-Text 33 - The Influence of Ownership of Investment Company on Financial Reporting Quality: A Test of Efficient Monitoring Hypothesis Mozhgan Saeedi hashem nikomaram Ahmad Yaghoobnezhad Open Access Article Abstract Page Full-Text 34 - A model of the Quality of Financial Reporting based on the Structural Factors and Efficiency of Companies According to the Role of the Supervisory Committee hajiebrahim nakhaei mohammadhossein ranjbar alireza momeni hossein badiei 10.30495/jik.2024.23253 Open Access Article Abstract Page Full-Text 35 - Applying Game Theory to Interacting Properties of Accounting Information and Accounting Conservatism in Tehran Stock Exchange Yousef Saffar Fazel Mohammadi Noodeh Farzin Rezaei Mehrdad Sadrara Open Access Article Abstract Page Full-Text 36 - Evaluate the Economic Consequences of the Social Responsibility of Firms (With Emphasis on Investment Efficiency) Masoumeh Shahsavari Rasoul Salmani Open Access Article Abstract Page Full-Text 37 - The Effect of Internal Quality Control on the Relationship between Financial Reporting Quality and Mass Behavior in Investors Zeinab Rezaei Ali Tamoradi Open Access Article Abstract Page Full-Text 38 - The effect of managers' overconfidence on financial reporting tone nazanin bashirimanesh nayyer ourojoghli 10.30486/fbra.2021.1941754.1035 Open Access Article Abstract Page Full-Text 39 - تاثیر کیفیت گزارشگری مالی بر بیش اعتمادی مدیران در شرکتهای پذیرفته شده در بورس اوراق بهادار تهران بهزاد قربانی اعظم عزیزی Open Access Article Abstract Page Full-Text 40 - بررسی تاثیر شفافیت گزارشگری مالی بر ریسک شرکتهای پذیرفته شده در بورس اوراق بهادار تهران غلامرضا زمردیان باقر مهرورز حسن باروق محمد ابراهیم حسن خانی Open Access Article Abstract Page Full-Text 41 - Evaluation the Effect of life Cycle, Growth Option and Financial Reporting Quality in Mitigating the Constraining Effects of Dividend on Investment Decisions Ali Naderi Mohsen Dastgir Farzad Karimi Open Access Article Abstract Page Full-Text 42 - Investigating the Relationship Between Emotional Intelligence Components and Financial Reporting Quality in Tehran Stock Exchange Hassan Ahmadi Hashem Valipour QolamReza Jamali Open Access Article Abstract Page Full-Text 43 - The Impact of the COBIT Framework IT Processes for Effective Internal Control and Corporate Financial Reporting Quality in Tehran Stock Exchange Sahar Mashhadi Jafar Nazari Reza Ehtesham Rasi Open Access Article Abstract Page Full-Text 44 - Investigation the Effect of Asset Quality on the Relationship between Reporting Transparency and Competitiveness Alireza Heidarzadeh Hanzaei Zahra KazemYosefkhani Esmaeil Ghafari Open Access Article Abstract Page Full-Text 45 - Explaining and Developing a Model for Determination and Evaluation of Factors that Affect Financial Reporting Quality Choice in Iran Hashem Nikoomaram Younes Badavar Nahandi Open Access Article Abstract Page Full-Text 46 - The Relationship between Managerial talent, Investment Efficiency and Stock Price Crash Risk Bita Moazen Yunes Bad Avar Nahandi Open Access Article Abstract Page Full-Text 47 - The impact of the company's management system on the degree of conservatism in financial reporting by emphasis on the ability of managers Saeed Anwar Khatibi Muhaddech Hashemi Open Access Article Abstract Page Full-Text 48 - The Impact of Political Connection & Financial Misstatement on Agency Costs: Evidences from Political Agency Hypothesis Mohammad Hassani Open Access Article Abstract Page Full-Text 49 - The relationship between forensic accounting indicators and the quality of financial reporting Mohammad Reza Borna Rasoul baradaran Hasanzadeh Alireza Fazlzadeh Yones badavarnahandi Open Access Article Abstract Page Full-Text 50 - Paradigm model of factors affecting the quality of financial reporting in Bidboland Gas Refining Company Seyed Ali Sedighipour Allah Karam Salehi Open Access Article Abstract Page Full-Text 51 - Presenting the financial health model based on the disclosure of corporate social responsibility and the transparency of financial reporting in Tehran Stock Exchange gholamreza Taherpour Ali khozein Arash naderian jemadverdi Gorganli Dooji Open Access Article Abstract Page Full-Text 52 - The Relationship between the Financial Statements Comparability and Company Growth Opportunities Regarding the Mediating Role of Financial Constraints and Financial Reporting Quality Younes Badavar Nahandi Mohammadreza Abbasi Astamal Zeinab Omarpour Mesrkanlo Open Access Article Abstract Page Full-Text 53 - A model for measuring the performance of web financial reporting Sara Makvandi Bahareh Banitalebi Dehkordi Hamid Reza Jaafari 10.30495/jmemiau.2024.708482 Open Access Article Abstract Page Full-Text 54 - Divergence and Convergence of Auditor Monitoring and Financial Reporting Quality: Meta-Analysis Technique Vahid Bekhradi Nasab Ali Khoshdel 10.30495/jmemiau.2024.708669 Open Access Article Abstract Page Full-Text 55 - Presenting the quality model of financial reporting with emphasis on the dimensions of personality type and the dimensions of the organizational atmosphere and the mediating role of financial health Nima Osanlo Mohammad Reza Pourali Mahmood Samadi largani Mohammad ali Nasimi Open Access Article Abstract Page Full-Text 56 - نقش الیناسیون رفتاری در تقویت لحن خوشبینانه گزارشگری مالی بر اساس نظریه نشانه شناسی سمیولوژی مریم رضایی محمد رضا عبدلی حسن ولیان Open Access Article Abstract Page Full-Text 57 - To Study the Effect of Characteristics of Corporate Governance on the Quality of Financial Reporting (Evidence from Tehran Stock Exchange) Roya Darabi Mahnaz Piri Open Access Article Abstract Page Full-Text 58 - The Impact of Financial Reporting Quality and Debt Maturity on the Investment Efficiency Yadollah Noorifard Hassan Chenari Bouket Open Access Article Abstract Page Full-Text 59 - Investigion Internal Properties in the Quality of Financial Reporting of Companies listed in Tehran Stock Exchange Younes Nobakht Mohammad Hasan Janani MohammadReza Moazzami Goodarzi Open Access Article Abstract Page Full-Text 60 - Meta-analysis of the challenges and obstacles to the implementation of international financial reporting standards Seyed Mostafa Hasanzadeh Diva Ghasem Blue 10.30495/ECJ.1403.1062637 Open Access Article Abstract Page Full-Text 61 - بررسی ارتباط شفافیت مالی و اجتناب مالیاتی با توجه به مالکیت نهادی شرکتها ( مطالعه موردی شرکتهای بورس اوراق بهادار تهران ) محمدرضا عباس زاده مرتضی فدایی محسن مفتونیان مائده بابایی کلاریجانی Open Access Article Abstract Page Full-Text 62 - Provide a framework for financial reporting of banks in Iran with an Islamic banking approach Morteza Darvishi Reza Nazari Bahman Banimahd Mehdi Moradzadehfard 10.30495/fed.2023.698851 Open Access Article Abstract Page Full-Text 63 - The Effect of Financial Reporting Quality on Relationship between Short-term institutional Shareholders and Business Strategies HamidReza Mehravar Negar khosravipour zahra Lashgari Open Access Article Abstract Page Full-Text 64 - Readability level of International Financial Reporting Standards and Business parinaz koozehgar zahra pourzamani Mahdi Madanchi Open Access Article Abstract Page Full-Text 65 - بررسی اثرات وجود نظام کنترل داخلی و پیچیدگیهای سازمانی بر کیفیت گزارشگری مالی محمدعلی بیداری فاطمه کفاشان DOI: 10.30495/FAAR.1403.1072548 Open Access Article Abstract Page Full-Text 66 - Modeling and Experimental Test of the Effects of the Quality Components of Management Accounting Information on the Tax Risk of Tehran Stock Exchange Firms محمد نمازی Seyed Hamid Reza Rakhsha DOI: 10.30495/FAAR.1403.1073184 Open Access Article Abstract Page Full-Text 67 - Examining the Impact of Financial Reporting Quality on Dividend Policy of the Companies Gholamhossein Mahdavi Gholam Reza Rezaei Open Access Article Abstract Page Full-Text 68 - Proposing a Network Data Envelopment Analysis (NDEA) Model for Evaluating Information Efficiency of Reporting Entities Safdar Alipour esfandyar malekian Hossein Fakhari 10.30495/faar.2022.693668 Open Access Article Abstract Page Full-Text 69 - رابطه بین شفافیت گزارشگری مالی و نرخ مؤثر مالیاتی یحیی حساس یگانه اسحاق بهشور مسعود شکری کیانی Open Access Article Abstract Page Full-Text 70 - تأثیر سیاستهای تقسیم سود سهام بر تصمیمات سرمایهگذاری با تأکید بر کیفیت گزارشگری مالی رقیه رنگزن مقدم زهرا لشگری Open Access Article Abstract Page Full-Text 71 - تاثیرتوانایی مدیریتی بر ریسک سقوط قیمت سهام داریوش فروغی امین ساکیانی Open Access Article Abstract Page Full-Text 72 - Comparability of Accounting, Quality of Financial Reporting and Pricing Efficiency of Optional Accruals Farzaneh Nasirzadeh Seyed Mohsen Salehi Vaziri 10.30495/faar.2023.707967 Open Access Article Abstract Page Full-Text 73 - Evaluation the Effect of Life Cycle and Expand Option on Regulator Role of Financial Reporting Quality in Mitigating the Constraining Effect of Divide علی نادری محسن دستگیر فرزاد کریمی Open Access Article Abstract Page Full-Text 74 - Recognition of Paragraph Contents Resulting Audit Reports Disagreement and Effect on Improving the Quality of Financial Report(Through Management Point of View) Ghodratollah Talebnia Ali Ahmadzadeh Open Access Article Abstract Page Full-Text 75 - تأثیر خودشیفتگی مدیران عامل بر شفافیت گزارشگری مالی رضا طاهری عابد مهدی علی نژاد سارو کلایی خسرو فغانی ماکرانی Open Access Article Abstract Page Full-Text 76 - Investigating the relationship between Integrated Report Quality and earnings forecasting bias and Share Price Informativeness Muhammad Vahdani Javad Muhammadi Mehr 10.30495/faar.2024.709444 Open Access Article Abstract Page Full-Text 77 - The relationship between financial reporting quality and speed of stock price adjustment زهرا Purzamani منا GHamari Open Access Article Abstract Page Full-Text 78 - اثر کیفیت گزارشگری مالی و سررسید بدهی بر انواع عدم کارایی سرمایهگذاری مهدی الهایی سحر هدی اسکندر Open Access Article Abstract Page Full-Text 79 - Investigating the Relationship between Financial Reporting Quality and Capital Intensity and Moderating Role of Growth Opportunities یحیی حساس یگانه اسماعیل توکل نیا Open Access Article Abstract Page Full-Text 80 - The Impact of the Risk Committee on the Quality Financial Reporting and Auditing Fees Saeed Omidi Kordsholi Mohammad reza Pajoohi 10.30495/faar.2024.709446 Open Access Article Abstract Page Full-Text 81 - The Effect of Auditor Selection on the quality of Financial Reporting Mohammad Hosein Fatheh Elahe Bagheri Meysam Jafaripour 10.30495/faar.2023.707970 Open Access Article Abstract Page Full-Text 82 - تاثیر فرهنگ بر درک حسابداران از مفاهیم حسابداری بکار گرفته شده در استانداردهای گزارشگری مالی بین المللی رویا دارابی علیرضا رام روز Open Access Article Abstract Page Full-Text 83 - Internationalization with a Networking Approach Is an Efficient Approach in the Development of Food Industry Businesses mohamadreza parvazimoghadam davood samari 10.30495/faar.2023.707972 Open Access Article Abstract Page Full-Text 84 - رابطه غیر خطی رقابت بازار محصول و کیفیت گزارشگری مالی بهزاد کاردان محمد حسین ودیعی نوقابی مهدی امید فر Open Access Article Abstract Page Full-Text 85 - Investigating the Effect of Accounting Comparability on Financial Reporting Quality and Tax Avoidance Alireza Rahimi Ali Kiani 10.30495/faar.2024.709450 Open Access Article Abstract Page Full-Text 86 - رابطه بین داراییهای وثیقهای و سرمایهگذاری با نقش تعدیلی کیفیت گزارشگری مالی محمد علی پلنگی مزرعه جمادوردی گرگانلی دوجی Open Access Article Abstract Page Full-Text 87 - Dividends and growth opportunities related variables impact on the quality of financial reporting and the volatility of stock returns فرزانه Heydarpur سمیه Zarerafie Open Access Article Abstract Page Full-Text 88 - ویژگیهای کمیته حسابرسی و تأخیر در گزارش حسابرسی محمود لاری دشت بیاض مصطفی قناد حسین فکور Open Access Article Abstract Page Full-Text 89 - ضرورت گسترش سطح افشاء و توسعه گزارشهای مالی در بستر حسابداری اسلامی محسن حسینی الاصل آزیتا جهانشاد Open Access Article Abstract Page Full-Text 90 - تأثیر کیفیت گزارشگری مالی اینترنتی و ویژگیهای شرکت بر محتوای اطلاعاتی ارزش بازار حقوق صاحبان سهام امیرعلی بندریان محمدرمضان احمدی شاهرخ بزرگمهریان فرامرز مقصودی Open Access Article Abstract Page Full-Text 91 - Managers Narcissism, Leadership Styles Choices in Accounting Saeed Farokh Azita Jahanshad 10.30495/faar.2022.698387 Open Access Article Abstract Page Full-Text 92 - Religiosity, Professional Ethics of Accountants and Financial Reporting Fraud اسماعیل خوشبخت امیرحسین تائبی نقندری حدیث زینلی 10.30495/faar.2022.691693 Open Access Article Abstract Page Full-Text 93 - Designing a Model for the Implementation of International Financial Reporting Standards No. (17( مهدی اسکافی اصل فرزانه حیدر پور Open Access Article Abstract Page Full-Text 94 - The Effect of Accounting Comparability on Financial Reporting Quality with Emphasis on Audit Quality Zohreh Hajiha hasan chenari 10.30495/jdaa.2023.699869 Open Access Article Abstract Page Full-Text 95 - The Impact of Potential Litigation Risk Motives arising from Material Errors & Misstatement in Clients’ Financial Reporting on Modified Audit Opinion محمد حسنی 10.30495/jdaa.2022.693176 Open Access Article Abstract Page Full-Text 96 - Investigating The Relationship between XBRL Voluntary Disclosure and Stock Market Valuation and The Role of Corporate Governance of listed companies in Tehran Stock Exchange (TSE) Javad Hesari Hadi Saeidi 10.30495/afi.2021.1921144.1008 Open Access Article Abstract Page Full-Text 97 - Effect of Audit Quality on the Relationship Between Audit committee characteristics and financial reporting quality. Seyed Hossein Nasle Mosavi Ebrahim Enayatpour Shiadeh Arash Azinfar 10.30495/afi.2022.1952286.1105 Open Access Article Abstract Page Full-Text 98 - The effect of managers' experience and influence on the relationship between fraudulent financial statements and the quality of financial reporting of companies listed on the Tehran Stock Exchange abdolrasoul rahmanian koushkaki ensieh navidi 10.30495/afi.2021.1928502.1021 Open Access Article Abstract Page Full-Text 99 - Investigating the effect of audit opinion & quality in the relationship between financial reporting complexity and audit delay Mohammad Ali Sari Open Access Article Abstract Page Full-Text 100 - Investigating the impact of investors' short-sightedness on managers' short-sightedness with emphasis on the role of moderator of the quality of financial reporting in companies admitted to the Tehran Stock Exchange Marzieh Mehdipur Open Access Article Abstract Page Full-Text 101 - Presenting the financial reporting quality model with an emphasis on the dimensions of the organizational atmosphere and the mediating role of financial health Nima Osanlou Mohammad Reza Pourali Mahmood Samadi Larghani Mohammad Ali Nasimi Open Access Article Abstract Page Full-Text 102 - Investigating the impact of the audit committee on the relationship between the quality of financial reporting and the creation of value for shareholders Mehran Masoomikian Arezoo Yegane