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Open Access Article
1 - Audit Fee and the Basis of its Determination and Reasons for Dumping in Iran and the Effect of that on Financial Reporting Quality
Shahram Chahrmahali Roya Darabi Abolfazl Gharani Hassan Chenari -
Open Access Article
2 - The Impact of Audit Committee on the Relationship between Financial Reporting Readability and Specific Volatility of Stock Returns
Abdolrasoul Rahmanian Koushkaki Ali Akbar Alahyari Kamal Bagherzadeh Houshmandi Mehdi Mehravar -
Open Access Article
3 - Examining the relationship between conservative reporting practices and company performance in the capital market during the COVID-19 pandemic period
Malektaj Maleki Oskouei Mohammad Hassani Saeed Mirzakhani -
Open Access Article
4 - The Effect of Financial Reporting Readability on Debt Capacity of Firms listed in Tehran Stock Exchange
Mohammad Imani Barandagh leyla rezaei milad rahimi -
Open Access Article
5 - 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
6 - Business Strategy, Financial Reporting Readability, Prospectors Strategy, Defenders Strategy.
zabiholah khani Hossein Rajabdorri Nasim Sharafi -
Open Access Article
7 - Voluntary Disclosure in Financial Reporting: A Review of Theories and Researches
R. Royaee B. Banimahd -
Open Access Article
8 - The Trend Toward Voluntary Corporate Disclosures: Reporting Frame Works, XBRL, XARL and It’s Effects
H. R. Vakilifard A. Mohammadi M. Mohammadi -
Open Access Article
9 - Evaluation of anomalies due to inadequate disclosure of environmental activities by the hybrid BW-AHP method
Mehdi Soltanifar Mostafa Nooreddin -
Open Access Article
10 - The impact of sustainable reporting on the stocks’ liquidity, with regarding to the capital structure, in companies listed on the Tehran Stock Exchange
Ali Baghani -
Open Access Article
11 - Applying the metacombination technique of the effect of organizational culture and contingent factors on sustainability reporting with the economic performance approach (GRI 201) in listed companies.
Mohammad Khalili ali zabihi Khosro Faghani Makrani -
Open Access Article
12 - An Analysis on the role of Sustainability Reporting in Corporate Debt Financing Policies
Yassaman Khalili mohammadtaghi kabiri -
Open Access Article
13 - Analyzing the Impact of Debt Maturity and Financial Reporting Quality on Under-Over Investment
Mohammad Hassani Maryam Meisami -
Open Access Article
14 - The Impact of Management Disorders on Financial Reporting Agility
Hamid Jahanbakhsh Qarebaghi zahra poorzamani -
Open Access Article
15 - Developing a Sustainable Reporting Function Based on the Anomie of Social Pressures
Mahmoodreza Khaki Mohsen Hamidiyan Negar Khosravipoor Maryam Saraf -
Open Access Article
16 - Investigation Effect of Financial Reporting Quality on Impact of Dividend on Investment Decisions
Mahdi Arabsalehi Ahmad Googerdchian Majid Hashemi -
Open Access Article
17 - Study of financial structure and ownership structure effect on information level disclosure in Tehran capital market
M. Salahi Nejad M.S. Tabatabaeian -
Open Access Article
18 - An Assessment of Big Data Analytics on Auditing and Accounting: A Bibliometric Analysis
Maryam Nouraei Forouzan Mohamadi Yarijani -
Open Access Article
19 - Financial Reporting Delay and Investors Behavior: Evidence From Tunisia
A. Mouna J. Anis -
Open Access Article
20 - Activating the Role of Audit Committees and Boards of Directors in Restricting Earnings Management Practices: A Perspective of Auditors in Jordan
M. Abdullah al Momani M. Ibrahim Obeidat -
Open Access Article
21 - Analyzing the Role of Social Responsibility on the Relationship between Creative Accounting and Financial Reporting Quality
Mohsen Imeni Seyed Reza Seyed Nezhad Fahim -
Open Access Article
22 - 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
23 - Investigating of the relationship between ethical orientation and perceptions of corporate social responsibility on fraudulent financial reporting
Samaneh Refahi Bakhsh -
Open Access Article
24 - Examining the role of management ability, political influence and financial pressure in fraudulent financial reporting
Parviz Fazl Jo Mehdi khalilpour javad ramezani Ramezan Rezaeyan javad babaeei khalili -
Open Access Article
25 - The Impact of Personality Malleability of Financial Managers and Business Pressures on Aggressive Financial Reporting
Samaneh Ghadimi saeid ali ahmadi Mohsen Dastgir -
Open Access Article
26 - Developing of the model effect of auditors' ethical principles and religiosity on the quality of audit services
Behnam Azhdari Seyed hossein Nasl mosavi Ali Jafari -
Open Access Article
27 - Development of Scenarios to Improve the Sustainable Reporting Functions Effectiveness in Capital Market Perspectives: Evaluation of Wisdom-based Rationality in Decision Making
Pari Mombeini Vali Khodadadi ali mahmoodi Alireza Jerjerzadeh ahmad Kaab Omeir -
Open Access Article
28 - Providing a financial reporting model based on management accounting principles
Masoud Khosh Mohammadi javad ramezani Seyed Javad Ebrahimian Mehdi khalilpour Ali Fallah -
Open Access Article
29 - Designing a Framework for Social Reporting with Emphasis on Social Stakeholders
Parasto Mostafaei seyed ali hosseini rezvan hejazi ghasem bolo -
Open Access Article
30 - Effect of Ownership Structure on the Development of the Sustainabe Reporting
Ali Khozein Ghodratolah Talebnia Mansour Garkaz Bahman Banimahd -
Open Access Article
31 - 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
32 - To Survey the Relationship between Financial Reporting Quality & Investment Efficiency in Tehran Stock Exchange
Mohammad Khodaei Valahzaghard Monireh Yahyaei -
Open Access Article
33 - Investigating Value Creating of Human Capital Reporting (HCR)
یحیی حساس یگانه نظام الدین رحیمیان اسماعیل توکل نیا -
Open Access Article
34 - The Effect of Social Pressures Anomie on Aggressive Financial Reporting: Analysis of the Theory of Managerial Critical Perception
Mahmoud reza khaki Mohsen Hamidiyan Negar Khosravipoo, Maryam sarraf -
Open Access Article
35 - Comparative Investigation of the Guily and Hice Model and Jones Adjusted Model for Testing
Saeed Jabbarzadeh Kangarloiee Saeed Khodayar Yeganeh -
Open Access Article
36 - A study of the association between financial reporting frequency and management myopia
Yasser Rezaei Pitenoei Mohammad Gholamrezapoor -
Open Access Article
37 - The Effects of Risk Appetite and Social Pressure on Aggressive Financial Reporting Behavior
Abdollah Taki saeed ali ahmadi mehdi aghabeikzadeh -
Open Access Article
38 - Designing an Audit Quality Pragmatism Model based on the Recommendations of the UK Financial Reporting Council (RFC)
Sanaz Hadji Khosro Faghani Makrani Naghi Fazeli -
Open Access Article
39 - Factor analysis to explain the effectiveness of disclosing non-financial information in accounting reports
Yaser Radi JAMAL BAHRISALES Saeed Jabbarzadeh Kangarloei Ali Ashtab -
Open Access Article
40 - Activity Based Costing as a solution for financial reporting
Yahya hassas yeganeh -
Open Access Article
41 - The Standards Based on Norms and The Unsuitable Usage Of Accounting Principles
Aliakbar Chaharmahali Farzad Nazemi -
Open Access Article
42 - Forecasting Fraudulent Financial Reporting Through Artificial Neural Network
Mojtaba Tarasi Bahareh Banitalebi Behzad Zamani -
Open Access Article
43 - Examining and explaining the relationship between internal audit and profit management
omran bamari mohammadreza shoorvarzi zahra noori -
Open Access Article
44 - Survey of Information Technology Effects on Voluntary Corporaye: XML and Its Effects on Digital Financial Reporting
کریم نوروزی پور مهدی محمدی نادی علیزاده -
Open Access Article
45 - Investigating the Relation between Managerial efficiency and Tax aggressiveness reporting on financial reporting readability in Iran capital market: Experimental testing of signaling theory and ambiguous management hypothesis
ali molaiy eil zoleh kaveh parandin -
Open Access Article
46 - 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
47 - 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
48 - An exploration of factors affecting content elements of the web-based integrated reporting with a corporate citizen approach
fatemeh darogheh hazrati akram taftiyan Mahmoud moeinadin -
Open Access Article
49 - Strategies for Inhancing Financial Reporting Immunization in Iran: Grounded Theory Approach
Ghader Dadashzadeh H. Mohammadzadeh Salteh Rezvan Hejazi Houshang Taghizadeh -
Open Access Article
50 - 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 -
Open Access Article
51 - Meta-analysis of Audit Committee Independence and Financial Reporting Quality
Ameneh Bazrafshan Rezvan Hejazi Ali Rahmani Susan Bastani -
Open Access Article
52 - 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
53 - 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
54 - Effect of Companies' Technological Competitive Capabilities on Fraudulent Financial Reporting: Test of Resource-Based View
Reza Shirani Saber Molaalizadeh Zavardehi Allah Karam Salehi -
Open Access Article
55 - The Effect of Sustainability Reporting on Reducing Information Asymmetry of Companies Listed in Tehran Stock Exchange
Farnaz Zia Hamid Reza Vakili Fard Fatemeh Saraf -
Open Access Article
56 - The antecedents of fraudulent financial reporting and its implications for corporate intellectual capital
Farhad Safikhani ahmad yaghoobnejad azita jahanshad -
Open Access Article
57 - Evaluate The Effectiveness of Green Accounting Strategic Consequences of based on Sustainable Reporting Function
Fatemeh Karamverdi Farhad Dehdar Mohammad Mehdi Hossieni Esmail Alibeiki -
Open Access Article
58 - 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 -
Open Access Article
59 - Evaluating the Green Citizenship Reporting Function of Capital Market Companies
Akram Mobaraki Mohammad Tamimi Alah karam Salehi -
Open Access Article
60 - Interpretive Evaluation of Green Audit Quality in Presence of Sustainable Reporting Readability Themes of Capital Market Companies
Javad Faramarz Yahya Kamyabi Javad Ramezani -
Open Access Article
61 - 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
62 - Testing information content influenced by investors Sentiment Behavior and Financial Reporting Quality
shahnaz alinejad Fraydoon Rahnamay Roodposhti farzin rezaei -
Open Access Article
63 - Investigating the Relationship between Financial Reporting Quality andCorporate Investment Decisions with an Emphasis on Accounting Information Governance Role
Mahmoud Karimi ali eshaghzade Mohammad Salehifar -
Open Access Article
64 - 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
65 - Financial Reporting Quality, Investment Horizon، and Institutional Investor Trading Strategies
Hamidreza Mehravar negar khosravipour zahra Lashgari -
Open Access Article
66 - 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
67 - Investigating the Relation between Political Management and Managerial efficiency on Tax aggressiveness reporting in Iran capital market
ali Molaiy Eal Zoleh kaveh parandin -
Open Access Article
68 - Information Content of Financial Reporting and the development of interactive capability with stakeholders: Pygmalion Theory Test
Mohsen Heydari Mohammadreza abdoli -
Open Access Article
69 - 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
70 - 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
71 - 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
72 - 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 -
Open Access Article
73 - The Impact of Managers' Personality Disorders on Financial Reporting Management and Stakeholder Investment Management
Hamid Jahanbakhsh Qarebaghi Ali Bayat Azita Jahanshad -
Open Access Article
74 - Identify and rank the challenges of (determining) fair value measurement in the implementation of International Financial Reporting Standard No. 13 (IFRS13) in Iranian non-governmental banks using Meta-synthesis qualitative analysis and SWARA method and provide a solution using the ARAS technique.
samaneh zarerafi Gholamhasan Taghi Nataj Malekshah Azita Jahanshad Farzaneh heidarpoor -
Open Access Article
75 - The identifying and investigating the factors of not applying inflation Impacts on the financial reporting in Iran
Sadegh Nekooei Mahdi Salehi Yahya kamyabi -
Open Access Article
76 - The Impact of Disclose of Intellectual Capital Components on Financial Reporting Quality
Roya Darabi -
Open Access Article
77 - Evaluate the Economic Consequences of the Social Responsibility of Firms (With Emphasis on Investment Efficiency)
Masoumeh Shahsavari Rasoul Salmani -
Open Access Article
78 - Model of the relationship between transparency and effectiveness of the Board on tax aggressiveness on investment development
sahar sepasi hossein etemadi Mohammadreza Boshagh -
Open Access Article
79 - Optimism & Pessimism Biases in Earnings Forecastingand Deviation in Financial Reporting: Evidence of Subjectivism and Opportunistic Unethical Behavior of Managers
Mohammad Hassani Amir Hossein Haji Amiri -
Open Access Article
80 - The Effect of Internal Quality Controlon the Relationship between Financial ReportingQuality and Mass Behavior in Investors
Zeinab Rezaei Ali Tamoradi -
Open Access Article
81 - A Study of the Relationship between Women's Presence in Corporations' Managerial Pyramid, Financial Reporting Quality, and Accountancy Wage
Somayeh Rahimi Godratollah Talebnia -
Open Access Article
82 - A Theoretical Study of Managers' Behavioral Trait of Overconfidence in Managerial Decision Makings
Nafiseh Ghomi Mojgan Safa Zohreh Hajiha Reza Gholami Jamkarani -
Open Access Article
83 - Examining the Effect of the Type of Audit Report on Investors' Behavior
Fatemeh Safari Fereydun Rahnama Roodposhti Hamdreza Vakilifard Ghodratollah Talebnia -
Open Access Article
84 - Tone management pattern (writing tone) and its relationship with financial reporting readability (content analysis and SEM)
rohalla vafaei poor mostafa ghasemi abdolreza mohseni -
Open Access Article
85 - The effect of obedience and compliance pressures on financial reporting by considering the moderating effect of fairnes
Zeinab barani mansour garkaz alireza maetoofi -
Open Access Article
86 - Effect of Conservative Reporting on Investors' Opinion Divergence at the Time of Earnings Announcement
Dariush Mokhtari Kajori Reza Jamkarani -
Open Access Article
87 - The Ranking of Fraudulent Financial Reporting By Using Data Envelopment Analysis: Case of Pharmaceutical Listed Companies
Bahman Banimahd -
Open Access Article
88 - Ranking of Banks’ Risk Reporting Using Data Envelopment Analysis
Azar Moslemi Zahra Pourzamani Azita Jahanshad -
Open Access Article
89 - The Effects of the CEO’s Perceptual Bias in Economic Decision-Making and Judgment on the Capabilities of the Financial Reporting Quality
Mohsen Heydari Mohammadreza Abdoli -
Open Access Article
90 - The Effect of Industry Type on the Relationship between Financial Reporting Transparency and Financial Health in Tehran Stock Exchange
Gholamreza Taherpour Ali Khozain Arash Naderian Gemadverdi Gorganli Doji -
Open Access Article
91 - CEO Risk-Taking Incentives based on Environmental Sustainability
Mohsen Rashidi Baqhi -
Open Access Article
92 - Presenting a Model for Financial Reporting Fraud Detection using Genetic Algorithm
Mahmood Mohammadi Shohreh Yazdani Mohammadhamed Khanmohammadi -
Open Access Article
93 - Evaluate the Impact of the Type of Business Strategy on the Readability of Disclosure of Financial Statements of Companies Listed on the Tehran Stock Exchange
Zahra Mousavi Ahmad Kaabomeir Saeed Nasiri -
Open Access Article
94 - Impact of Internal Control Weaknesses on Financial Reporting Risk
mohsen azhdar mohsen dastgir saeid aliahmadi -
Open Access Article
95 - Sustainable Reporting Function and Green Accounting Strategic Consequences (Cross-matrix analysis)
fatemeh karamiverdi Farhad Dehdar Esmail Alibeiki Mohammad Mehdi Hosseini -
Open Access Article
96 - Predicting Social Responsibility Reporting using Financial Ratios
Mohammad Javad Zare Bahnamiri mahsa golkar niloofar Beiky -
Open Access Article
97 - Financial Reporting Readability: A new Artificial Neural Network and Multi-Indicator Decision Making Approach
Ali Asghar Khazaei Harivand Arash Naderian Majid Ashrafi Ali Khozin -
Open Access Article
98 - The Relationship Between Non-Transparent Financial Reporting and Risk Stock Futures Fall Due to the Size and Performance
Saeid Khalajestani Alireza Farshidpour -
Open Access Article
99 - Investigation of Effects of Corporate Reporting Quality, Timeliness and Quantity for Disclosure and Reliability of Financial Reports on Stock Price Delay
Ahmad Hoseini -
Open Access Article
100 - Innovation and Creativity in Determining and Prioritizing Corporate Disclosure Indicators
Amir Shams Koloukhi Ali reza Mehrazeen Abolghassem Massihabadee Mohamad reza Shorvarzi -
Open Access Article
101 - Comparability of accounting, quality of financial reporting and pricing of accruals
Seyed Hadi Ejazi Hossein Ezadi Hamid Sajadi -
Open Access Article
102 - 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
103 - The pattern of fair behavior of managers and its effect on financial reporting
Azar Khodabande Farzin Rezaei gholamreza kordestani kumars biglar -
Open Access Article
104 - Investigating the Relationship Between Emotional Intelligence Components and Financial Reporting Quality in Tehran Stock Exchange
Hassan Ahmadi Hashem Valipour QolamReza Jamali -
Open Access Article
105 - 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
106 - Relationship between Business Intelligence Components and Financial Reporting Quality in Firms
Hassan Ahmadi Hashem Valipour Gholamreza Jamali -
Open Access Article
107 - 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
108 - The Relationship between Managerial talent, Investment Efficiency and Stock Price Crash Risk
Bita Moazen Yunes Bad Avar Nahandi -
Open Access Article
109 - Pathology of electronic financial reporting in terms of content.Dimensions and structure
Ali Lalbar Amir Ali Rahimi -
Open Access Article
110 - Investigating the impact of sustainability reporting on the creation of added market value by companies admitted to the Tehran Stock Exchange, considering the moderating role of corporate governance factors.
Mahdi Ershadi Zohre Hajiha mojgan safa Hossein Moghadam -
Open Access Article
111 - 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
112 - The Impact of Political Connection & Financial Misstatement on Agency Costs: Evidences from Political Agency Hypothesis
Mohammad Hassani -
Open Access Article
113 - The relationship between forensic accounting indicators and the quality of financial reporting
Mohammad Reza Borna Rasoul Baradaran Hasanzadeh Alireza Fazlzadeh Yones Badavar Nahandi -
Open Access Article
114 - Fraud from different hexagons and its effect on the timeliness of accounting financial reporting
Seyed Hossein Ahmadi Langari Ali Khozein Alireza Matoufi Mansour Garkaz -
Open Access Article
115 - Paradigm model of factors affecting the quality of financial reporting in Bidboland Gas Refining Company
Seyed Ali Sedighipour Allah Karam Salehi -
Open Access Article
116 - Dark Triad Management Personality and Financial Reporting Manipulation
Mahmood Hematfar -
Open Access Article
117 - The effect of financial report quality, managerial ownership and research and development investment on audit report delay
Seyed hossein Ahmadi Langari -
Open Access Article
118 - 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
119 - 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
120 - A model for measuring the performance of web financial reporting
Sara Makvandi Bahareh Banitalebi Dehkordi Hamid Reza Jaafari -
Open Access Article
121 - Divergence and Convergence of Auditor Monitoring and Financial Reporting Quality: Meta-Analysis Technique
Vahid Bekhradi Nasab Ali Khoshdel -
Open Access Article
122 - 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
123 - Analyzing the Drivers of Islamic Corporate Social Responsibility Reporting: The Application of Meta-synthesis
Mahdi Samei Akram Taftiyan Mahmood Moeinadeen -
Open Access Article
124 - The Relationship between Non-Transparent Financial Reports and the Risk of Prospective Decline in Stock Price in Companies with Low Percentage of Free Float Stock
Roya Darabi Maryam Riazi -
Open Access Article
125 - 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
126 - The Impact of Financial Reporting Quality and Debt Maturity on the Investment Efficiency
Yadollah Noorifard Hassan Chenari Bouket -
Open Access Article
127 - 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
128 - Investigation of Factors influencing the implementation of Environmental Accounting
Roya Darabi Maryam Akbary -
Open Access Article
129 - 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 احمدی -
Open Access Article
130 - Meta-analysis of the challenges and obstacles to the implementation of international financial reporting standards
Seyed Mostafa Hasanzadeh Diva Ghasem Blue -
Open Access Article
131 - Explaining the effect of psychology in the form of behavioral economics on social responsibility reporting of companies listed on the Tehran Stock Exchange
صمد طالبی انزاب محمدرضا مهربان پور حسین جهانگیرنیا بهمن بنی مهد -
Open Access Article
132 - 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
133 - Providing a model of sustainability reporting with the foundation data theory approach in companies listed on the Tehran Stock Exchange
Reza Mahmoudi Ghodrat Allah Talebnia Hamidreza Vakilifard Faegh Ahmadi Khosrow Moradi Shahdadi -
Open Access Article
134 - Provide a framework for financial reporting of banks in Iran with an Islamic banking approach
Morteza Darvishi Reza Nazari Bahman Banimahd Mehdi Moradzadehfard -
Open Access Article
135 - 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
136 - Readability level of International Financial Reporting Standards and Business
parinaz koozehgar zahra pourzamani Mahdi Madanchi -
Open Access Article
137 - New model of financial reporting of Islamic banking in Iran in accordance with theories and basic concepts of accounting
مرتضی درویشی رضا نظری مهدی Moradzadeh -
Open Access Article
138 - Assessing the effect of financial reporting tone and readability of financial statements on companies' value creation from the perspective of shareholders
آرش به داش احسان رحمانی نیا رضا تهرانی علی اکبر چهارمحالی -
Open Access Article
139 - 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 -
Open Access Article
140 - Review the quality of financial reporting based on the level of education of managers and employees of the company
محسن رشیدی سهیلا شریف خفری -
Open Access Article
141 - Presenting a model to identify factors affecting financial reporting quality in the public sector (Study case, healthcare department)
Mohammad Hadi Hosseini Sarani مهدی دسینه Hamid Rostami Jaz -
Open Access Article
142 - Factors affecting the degree of convergence of accountants' ability with management accounting qualification framework
Farid Sheikh Baghery Ahmad Yaghoobnezhad -
Open Access Article
143 - Examining the Impact of Financial Reporting Quality on Dividend Policy of the Companies
Gholamhossein Mahdavi Gholam Reza Rezaei -
Open Access Article
144 - Proposing a Network Data Envelopment Analysis (NDEA) Model for Evaluating Information Efficiency of Reporting Entities
Safdar Alipour esfandyar malekian Hossein Fakhari -
Open Access Article
145 - Comparability of Accounting, Quality of Financial Reporting and Pricing Efficiency of Optional Accruals
Farzaneh Nasirzadeh Seyed Mohsen Salehi Vaziri -
Open Access Article
146 - 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
147 - 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
148 - Segment Report Patterning in Iranian Banking Sector
سید علی اکبر میرعمادی جواد رضازاده بهروز خدارحمی -
Open Access Article
149 - The Impact of the Risk Committee on the Quality Financial Reporting and Auditing Fees
Saeed Omidi Kordsholi Mohammad reza Pajoohi -
Open Access Article
150 - The Effect of Auditor Selection on the quality of Financial Reporting
Mohammad Hosein Fatheh Elahe Bagheri Meysam Jafaripour -
Open Access Article
151 - The Role of Perceived Pressure on Accountants' Ethical Beliefs in Financial Reporting
Zeynab Yazdi Bahman Banimahd Hashem Nikoomaram -
Open Access Article
152 - Internationalization with a Networking Approach Is an Efficient Approach in the Development of Food Industry Businesses
mohamadreza parvazimoghadam davood samari -
Open Access Article
153 - Investigating the Effect of Accounting Comparability on Financial Reporting Quality and Tax Avoidance
Alireza Rahimi Ali Kiani -
Open Access Article
154 - 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
155 - Managers Narcissism, Leadership Styles Choices in Accounting
Saeed Farokh Azita Jahanshad -
Open Access Article
156 - Religiosity, Professional Ethics of Accountants and Financial Reporting Fraud
اسماعیل خوشبخت امیرحسین تائبی نقندری حدیث زینلی -
Open Access Article
157 - Designing a Model for the Implementation of International Financial Reporting Standards No. (17(
مهدی اسکافی اصل فرزانه حیدر پور -
Open Access Article
158 - Formulate and Explain the Model of Effective Factors of Integrated Reporting
Akbar Givkey Mansour Garkaz Mehdi Safari Grayli alireza matoufi -
Open Access Article
159 - 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
160 - The Effect of Accounting Comparability on Financial Reporting Quality with Emphasis on Audit Quality
Zohreh Hajiha hasan chenari -
Open Access Article
161 - 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
162 - Auditor turnover, disclosure of key audit issues and financial reporting quality
Zohreh Hajiha Heidar Alizadeh -
Open Access Article
163 - 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 -
Open Access Article
164 - Effect of Audit Quality on the Relationship Between Audit committee characteristics and financial reporting quality.
Seyed Hossein Nasle Mosavi Ebrahim Enayatpour Shiadeh Arash Azinfar -
Open Access Article
165 - 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 -
Open Access Article
166 - Developing a model to improve the credit of companies based on financial reporting and social responsibilities
Dariush Ghorbani Mostafa Ghasemi Abdolreza Mohseni -
Open Access Article
167 - The effect of financial vulnerability on the timeliness of financial reports of companies accepted in the capital market of Iran
Seyed Hossein Ahmadi Langari Ali Khozein Alireza Matoufi Mansour Garkaz -
Open Access Article
168 - Studying the Effect of Financial Managers' Personality Integrity on the Relationship Between Perceived Role Conflict and Opportunistic Financial Reporting Behavior from an Ethical Perspective
Samaneh Ghadimi Saeid AliahAmdi Mohsen Dastgir -
Open Access Article
169 - The Impact of Managers' Moral Bias on the Divergence of Investor Behavior: Emphasizing the Moderating Role of Comparability and Readability in Financial Reports
mohsen tohidloo Ali Bayat Ali Mohammadi Vahhab Rostami -
Open Access Article
170 - Investigating the effect of audit opinion & quality in the relationship between financial reporting complexity and audit delay
Mohammad Ali Sari -
Open Access Article
171 - Analyzing the role of sustainability reporting in improving the financial efficiency of companies
Mohsen Mohtashamian hasan ghodrati jaber ghodratian Hosein Jabbari -
Open Access Article
172 - 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
173 - The Effect of Financial Reporting Quality on the Relationship between Stock Price Crash Risk and Risk of litigation against the auditor
Samaneh Honar Esmaeil Akhlaghi Yazdi Nezhad -
Open Access Article
174 - 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
175 - The role of financial reporting quality on performance in the field of urban management with an emphasis on the role of accountability and jahadi management support
Mohammad Ali Lari Mersedeh Adabi -
Open Access Article
176 - Meta-analysis investigating the impact of adopting International Financial Reporting Standards (IFRS) on financial reporting comparability and market liquidity
Parvin Sadri Majid Davoudi Nasr Fatemeh Masoumi -
Open Access Article
177 - Investigating the impact of strategic intelligence on audit quality
Mohammad Hossein Setayesh Mina Sadeghi Younes Masoudi Elyas Dehdari -
Open Access Article
178 - The Relationship Between Information Technology Capacity and Reporting Quality in Companies Listed on the Tehran Stock Exchange
Mozaffar jamalianpour Melika Rezaei hanjani -
Open Access Article
179 - Explaining the pattern of financial reporting challenges of the country's public sector
Reza Sotudeh Aref Khoshroo Moini -
Open Access Article
180 - Modeling the factors that determine the tone and readability of financial reporting based on the components of corporate governance
مرتضی تشکری Hossein Badiei Roya Darabi -
Open Access Article
181 - Pathology of Whistleblowing Phenomenon in Virtual Social Networks
reza ghaderi جمال بیگی فاطمه احدی -
Open Access Article
182 - Evaluation of Working Capital Management Flexibility Functions from The Perspective of Effective Aspects of Financial Reporting in The Steel Industry
Mohsen Shiribabadi aleh karam salehi saber mola alizade zavardehi علیرضا جرجرزاده -
Open Access Article
183 - 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 -
Open Access Article
184 - The Analysis of the role of Sustainability Reporting in CEOs’ Investment Decisions
Yassaman Khalili mohammadtaghi kabiri keramatallah heydarirostami ابوالفضل مومنی یانسری -
Open Access Article
185 - Female directors, financial reporting quality and audit fees
Ghasem Ghasemi -
Open Access Article
186 - The Effect of Internal Controls and Internal Auditors in Sustainability Reporting Assurance
Vahid Mennati Hamed Dadkhah -
Open Access Article
187 - An overview of the progress and challenges of sustainability reporting in Iran
Tooba Haghighat Hanieh Hekmat -
Open Access Article
188 - The impact of climate-related risks on financial statements
Elham Hamidi Morteza Asadi Majid Rastegar Pooyani -
Open Access Article
189 - Providing a model for management accounting system based on sustainability reporting
Rambod Kaveh Birjandi Zohreh Hajiha حبیب اله نخعی -
Open Access Article
190 - The investigation of causes and influencing factors regarding non-reported medical errors among nurses working in hospitals in Zahedan
Mahdieh Sarhadi Hojat Sheikhbardsiri Razieh Sarhadi Hosin Moine -
Open Access Article
191 - Using the HEART method to identify human errors in the financial sector, affecting the quality of financial reporting and information disclosure
Amir Shams Mohsen Dastgir Seyed Ali Soltanzadeh -
Open Access Article
192 - The Model of Professional Ethics of Accountants and Auditors and its Relationship With the Readability of Financial Reporting (Thematic Analysis and SEM Approach)
rohalla vafaei poor -
Open Access Article
193 - The Role of Accountability in Determining the Relationship between Financial Reporting Quality and Public Organizations Performance
Maryam Bahmani Javad Rashidipoor -
Open Access Article
194 - The effect of governance system on the relationship between financial reporting quality and financial corruption
mohammad alizadeh سیدرسول معصومی اسفندیار ملکیان -
Open Access Article
195 - The Impact of Environmental Reporting on Adverse Risk of Companies Listed on the Tehran Stock Exchange
Hamidreza Mohammadi Amirhossein Taebi Noghondari Mohammadreza shoorvarzy -
Open Access Article
196 - Moderating Role of Board Diversity and Financial Reporting Complexity in Relation between management Overconfidence on the Financing Decisions In the Iranian Capital Market
shokoufeh etebar Hossein Jannat Makan علی تامرادی -
Open Access Article
197 - Effect of Board Financial Expertise on the Relationship between Audit Committee Size and Financial Reporting Quality
Javad Ghanbari Mohammadreza Nikbakht Rasoul Lotfi -
Open Access Article
198 - Using environmental, social and governance factors in investment decisions
abdolrasoul mostajeran Habibulaah Kazemi -
Open Access Article
199 - Investigating the Effect of Financial Risk Reporting on Stock Returns with the Moderating Role of Competition in the Product Market
Seyyed Abbas Borhani -
Open Access Article
200 - Creative accounting determination and financial reporting quality: the integration of transparency in disclosure
Nasim Shahmoradi Sajad Mazidi Sharf Abadi -
Open Access Article
201 - The Effect of Cost Stickiness on Financial Reporting Quality: The Moderating Role of Financial Constraints
Vahab Rostami Farzaneh Nazari -
Open Access Article
202 - Developing a causal model of barriers to the advancement of sustainability accounting and financial reporting: a thematic analysis and DEMATEL approach
Mona Talaei Abbasali Pour Aghajan Rasool Masoumi -
Open Access Article
203 - Sustainability Reporting and Sustainable Resources in the Relationship between Strategic Management Accounting and Firm Competitiveness
Ali Mirzaei Maryam Atarasadi Mohsen Amini khozani -
Open Access Article
204 - The Effect of Environmental Reporting and Forward-Looking Information Disclosure on Risk Spillover and Return Volatility of Companies Listed on the Tehran Stock Exchange
Hamidreza Mohammadi Amirhossein Taebi Noghondari Mohammadreza Shoorvarzy -
Open Access Article
205 - The Impact of Sustainability Reporting Disclosure on the Information Content of Earnings: The Moderating Role of Market Competition
Hamidreza Hajeb -
Open Access Article
206 - Corporate Governance and Financial Reporting Quality: The Moderating Role of Financial Misconduct
Amir Ata Alizadeh -
Open Access Article
207 - Examining the role of women managers in determining the non-financial performance of companies through financial reporting
Ramin Zeraatgari غلامرضا رضایی Rasoul Keshtkar
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