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 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 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 - 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 40 - 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 41 - 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 42 - 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 43 - 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 44 - 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 45 - 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 46 - 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 47 - 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 48 - 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 49 - 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 50 - 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 51 - 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 52 - 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