List of Articles financial reporting

• Open Access Article
  • Abstract Page
  • Full-Text
  
  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
  • Abstract Page
  • Full-Text
  
  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
  • Abstract Page
  • Full-Text
  
  3 - 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
  • Abstract Page
  • Full-Text
  
  4 - The effect of implementing web-based financial reporting model on stock market and tax avoidance
  Sara Makvandi Bahareh Banitalebi Dehkordi Hamid Reza Jafari
  10.71965/AFT.2024.783880
• Open Access Article
  • Abstract Page
  • Full-Text
  
  5 - 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
  
  6 - 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
  • Abstract Page
  • Full-Text
  
  7 - 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
  
  8 - 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
  • Abstract Page
  • Full-Text
  
  9 - The Effects of Risk Appetite and Social Pressure on Aggressive Financial Reporting Behavior
  Abdollah Taki saeed ali ahmadi mehdi aghabeikzadeh
• Open Access Article
  • Abstract Page
  • Full-Text
  
  10 - 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
  
  11 - Forecasting Fraudulent Financial Reporting Through Artificial Neural Network
  Mojtaba Tarasi Bahareh Banitalebi Behzad Zamani
• Open Access Article
  • Abstract Page
  • Full-Text
  
  12 - 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
  
  13 - 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
  • Abstract Page
  • Full-Text
  
  14 - Effect of Companies' Technological Competitive Capabilities on Fraudulent Financial Reporting: Test of Resource-Based View
  Reza Shirani Saber Molaalizadeh Zavardehi Allah Karam Salehi
  10.30495/jma.2022.20208
• Open Access Article
  • Abstract Page
  • Full-Text
  
  15 - The antecedents of fraudulent financial reporting and its implications for corporate intellectual capital
  Farhad Safikhani ahmad yaghoobnejad azita jahanshad
• Open Access Article
  • Abstract Page
  • Full-Text
  
  16 - 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
  
  17 - 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
  
  18 - 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
  
  19 - 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
  • Abstract Page
  • Full-Text
  
  20 - 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
  
  21 - The Ranking of Fraudulent Financial Reporting By Using Data Envelopment Analysis: Case of Pharmaceutical Listed Companies
  Bahman Banimahd
  10.22034/amfa.2019.1863571.1193
• Open Access Article
  • Abstract Page
  • Full-Text
  
  22 - Impact of Internal Control Weaknesses on Financial Reporting Risk
  mohsen azhdar mohsen dastgir saeid aliahmadi
  10.22034/amfa.2022.1946398.1661
• Open Access Article
  • Abstract Page
  • Full-Text
  
  23 - The Relationship Between Non-Transparent Financial Reporting and Risk Stock Futures Fall Due to the Size and Performance
  Saeid Khalajestani Alireza Farshidpour
  10.22034/amfa.2017.531318
• Open Access Article
  • Abstract Page
  • Full-Text
  
  24 - The pattern of fair behavior of managers and its effect on financial reporting
  Azar Khodabande Farzin Rezaei gholamreza kordestani kumars biglar
• Open Access Article
  • Abstract Page
  • Full-Text
  
  25 - 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
  
  26 - 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
  
  27 - 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
  • Abstract Page
  • Full-Text
  
  28 - 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
  
  29 - 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
  10.71848/jcma.2024.997393
• Open Access Article
  • Abstract Page
  • Full-Text
  
  30 - 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
  
  31 - 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
  
  32 - 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
  • Abstract Page
  • Full-Text
  
  33 - 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
  
  34 - 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
  
  35 - 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
  
  36 - 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
  
  37 - Readability level of International Financial Reporting Standards and Business
  parinaz koozehgar zahra pourzamani Mahdi Madanchi
• Open Access Article
  • Abstract Page
  • Full-Text
  
  38 - 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
  
  39 - Review the quality of financial reporting based on the level of education of managers and employees of the company
  محسن رشیدی سهیلا شریف خفری
  DOI: 10.30495/FAAR.1403.1073235
• Open Access Article
  • Abstract Page
  • Full-Text
  
  40 - 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
  
  41 - 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
  
  42 - 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
  
  43 - The Role of Perceived Pressure on Accountants' Ethical Beliefs in Financial Reporting
  Zeynab Yazdi Bahman Banimahd Hashem Nikoomaram
  10.30495/faar.2024.709448
• Open Access Article
  • Abstract Page
  • Full-Text
  
  44 - 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
  
  45 - 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
  
  46 - 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
  
  47 - Auditor rotation, disclosure of key audit issues and financial reporting quality
  zohreh hajiha heidar alizadeh
• Open Access Article
  • Abstract Page
  • Full-Text
  
  48 - 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
  
  49 - 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
  
  50 - 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
  • Abstract Page
  • Full-Text
  
  51 - 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
  • Abstract Page
  • Full-Text
  
  52 - Investigating the effect of audit opinion & quality in the relationship between financial reporting complexity and audit delay
  Mohammad Ali Sari
  10.71965/AFT.2024.1105768
• Open Access Article
  • Abstract Page
  • Full-Text
  
  53 - 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
  
  54 - 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
  • Abstract Page
  • Full-Text
  
  55 - 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
  
  56 - 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   Masooi
  10.71848/jcma.2024.1120582
• Open Access Article
  • Abstract Page
  • Full-Text
  
  57 - 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
  • Abstract Page
  • Full-Text
  
  58 - Female directors, financial reporting quality and audit fees
  Ghasem Ghasemi
  10.71965/AFT.2024.1127740
• Open Access Article
  • Abstract Page
  • Full-Text
  
  59 - 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