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Open Access Article
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
2 - Business Strategy, Financial Reporting Readability, Prospectors Strategy, Defenders Strategy.
zabiholah khani Hossein Rajabdorri Nasim Sharafi -
Open Access Article
3 - Using the Qualitative Characteristics of Financial Reporting for Evaluating Earning Quality
هاشم Nikoomaram A. Modaress M. R. Shoorvarzy -
Open Access Article
4 - Analyzing the Impact of Debt Maturity and Financial Reporting Quality on Under-Over Investment
Mohammad Hassani Maryam Meisami -
Open Access Article
5 - The Impact of Management Disorders on Financial Reporting Agility
Hamid Jahanbakhsh Qarebaghi zahra poorzamani -
Open Access Article
6 - کیفیت گزارشگری مالی و نوسان بازده غیرمتعارف سهام
بهزاد قربانی داریوش فروغی هادی امیری سید عباس هاشمی -
Open Access Article
7 - Investigation Effect of Financial Reporting Quality on Impact of Dividend on Investment Decisions
Mahdi Arabsalehi Ahmad Googerdchian Majid Hashemi -
Open Access Article
8 - تاثیر گزارشگری مالی اینترنتی بر قیمت سهام
زهرا پورزمانی فاطمه سنایی -
Open Access Article
9 - Investigating the effect of financial decentralization on the relationship between financial leverage and cautious financial reporting in companies admitted to Tehran Stock Exchange
Masoud Taherinia Mohammad Jafari Ali Hasanwand -
Open Access Article
10 - 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
11 - 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
12 - Investigating of the relationship between ethical orientation and perceptions of corporate social responsibility on fraudulent financial reporting
Samaneh Refahi Bakhsh -
Open Access Article
13 - 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
14 - 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
15 - 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
16 - 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
17 - 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
18 - To Survey the Relationship between Financial Reporting Quality & Investment Efficiency in Tehran Stock Exchange
Mohammad Khodaei Valahzaghard Monireh Yahyaei -
Open Access Article
19 - Comparative Investigation of the Guily and Hice Model and Jones Adjusted Model for Testing
Saeed Jabbarzadeh Kangarloiee Saeed Khodayar Yeganeh -
Open Access Article
20 - A study of the association between financial reporting frequency and management myopia
Yasser Rezaei Pitenoei Mohammad Gholamrezapoor -
Open Access Article
21 - The Effects of Risk Appetite and Social Pressure on Aggressive Financial Reporting Behavior
Abdollah Taki saeed ali ahmadi mehdi aghabeikzadeh -
Open Access Article
22 - 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
23 - Evaluation of effective items in allocation of training time for International Financial Reporting Standards
Zoherh Hajiha Hossein Rajabdoori Ali Khalifesharifi -
Open Access Article
24 - Activity Based Costing as a solution for financial reporting
Yahya hassas yeganeh -
Open Access Article
25 - The Standards Based on Norms and The Unsuitable Usage Of Accounting Principles
Aliakbar Chaharmahali Farzad Nazemi -
Open Access Article
26 - Forecasting Fraudulent Financial Reporting Through Artificial Neural Network
Mojtaba Tarasi Bahareh Banitalebi Behzad Zamani -
Open Access Article
27 - Examining and explaining the relationship between internal audit and profit management
omran bamari mohammadreza shoorvarzi zahra noori -
Open Access Article
28 - 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
29 - Development of a Fraud Detection Model Using an Integrated Approach Based on the Factor Analysis Model and the Artificial Neural Network Method in Firms Listed in Tehran Stock Exchange
Jaber Mohammadmoosaee Babak Jamshidinavid Mehrdad Ghanbari Farshid Kheirollahi -
Open Access Article
30 - 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
31 - 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
32 - Strategies for Inhancing Financial Reporting Immunization in Iran: Grounded Theory Approach
Ghader Dadashzadeh H. Mohammadzadeh Salteh Rezvan Hejazi Houshang Taghizadeh -
Open Access Article
33 - 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
34 - Meta-analysis of Audit Committee Independence and Financial Reporting Quality
Ameneh Bazrafshan Rezvan Hejazi Ali Rahmani Susan Bastani -
Open Access Article
35 - 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
36 - 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
37 - 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
38 - The antecedents of fraudulent financial reporting and its implications for corporate intellectual capital
Farhad Safikhani ahmad yaghoobnejad azita jahanshad -
Open Access Article
39 - The Effect of Adopting International Financial Reporting Standards on the Financial Reporting Comparability: Meta-Analytic Evidence
vahid ahmadian میثم حامدی رقیه نامور -
Open Access Article
40 - The investigation of the impact of the cultural values on conservatism in financial reporting in listed companies of Tehran Stock Exchange
دکتر هاشم نیکومرام سعید جبارزاده کنگرلوئی سعید خدایار یگانه -
Open Access Article
41 - 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
42 - 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
43 - Testing information content influenced by investors Sentiment Behavior and Financial Reporting Quality
shahnaz alinejad Fraydoon Rahnamay Roodposhti farzin rezaei -
Open Access Article
44 - 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
45 - 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
46 - Financial Reporting Quality, Investment Horizon، and Institutional Investor Trading Strategies
Hamidreza Mehravar negar khosravipour zahra Lashgari -
Open Access Article
47 - 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
48 - Information Content of Financial Reporting and the development of interactive capability with stakeholders: Pygmalion Theory Test
Mohsen Heydari Mohammadreza abdoli -
Open Access Article
49 - 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
50 - 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
51 - 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
52 - 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
53 - 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
54 - 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
55 - 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
56 - Evaluate the Economic Consequences of the Social Responsibility of Firms (With Emphasis on Investment Efficiency)
Masoumeh Shahsavari Rasoul Salmani -
Open Access Article
57 - 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
58 - The Interactive Role of an Auditor's Expertisein the Relationship between Abnormal Transactionswith Biased People and Financial Statement Fraud:Testing Agency Theory
Amirali Bandarian Saeid Emami Dehcheshmeh Khatereh Kargarpur -
Open Access Article
59 - The Effect of Internal Quality Controlon the Relationship between Financial ReportingQuality and Mass Behavior in Investors
Zeinab Rezaei Ali Tamoradi -
Open Access Article
60 - 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
61 - 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
62 - The effect of managers' overconfidence on financial reporting tone
nazanin bashirimanesh nayyer ourojoghli -
Open Access Article
63 - 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
64 - Investigating the Effect of Growth Mindset of Financial Managers on the Relationship between Perceived Role Conflict and Financial Misreporting Behavior
samaneh Ghadimi Saeid Ali ahmadi -
Open Access Article
65 - 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
66 - تاثیر کیفیت گزارشگری مالی بر بیش اعتمادی مدیران در شرکتهای پذیرفته شده در بورس اوراق بهادار تهران
بهزاد قربانی اعظم عزیزی -
Open Access Article
67 - 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
68 - 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
69 - The pattern of fair behavior of managers and its effect on financial reporting
Azar Khodabande Farzin Rezaei gholamreza kordestani kumars biglar -
Open Access Article
70 - Investigating the Relationship Between Emotional Intelligence Components and Financial Reporting Quality in Tehran Stock Exchange
Hassan Ahmadi Hashem Valipour QolamReza Jamali -
Open Access Article
71 - 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
72 - Investigation the Effect of Asset Quality on the Relationship between Reporting Transparency and Competitiveness
Alireza Heidarzadeh Hanzaei Zahra KazemYosefkhani Esmaeil Ghafari -
Open Access Article
73 - 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
74 - The Relationship between Managerial talent, Investment Efficiency and Stock Price Crash Risk
Bita Moazen Yunes Bad Avar Nahandi -
Open Access Article
75 - 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
76 - The Impact of Political Connection & Financial Misstatement on Agency Costs: Evidences from Political Agency Hypothesis
Mohammad Hassani -
Open Access Article
77 - 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
78 - 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
79 - Paradigm model of factors affecting the quality of financial reporting in Bidboland Gas Refining Company
Seyed Ali Sedighipour Allah Karam Salehi -
Open Access Article
80 - Dark Triad Management Personality and Financial Reporting Manipulation
Mahmood Hematfar -
Open Access Article
81 - 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
82 - 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
83 - A model for measuring the performance of web financial reporting
Sara Makvandi Bahareh Banitalebi Dehkordi Hamid Reza Jaafari -
Open Access Article
84 - Divergence and Convergence of Auditor Monitoring and Financial Reporting Quality: Meta-Analysis Technique
Vahid Bekhradi Nasab Ali Khoshdel -
Open Access Article
85 - 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
86 - 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
87 - 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
88 - 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
89 - The Impact of Financial Reporting Quality and Debt Maturity on the Investment Efficiency
Yadollah Noorifard Hassan Chenari Bouket -
Open Access Article
90 - 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
91 - 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
92 - Meta-analysis of the challenges and obstacles to the implementation of international financial reporting standards
Seyed Mostafa Hasanzadeh Diva Ghasem Blue -
Open Access Article
93 - 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
94 - Ranking of internal and external factors affecting fraudulent financial reporting using a hierarchical analysis process
فاطمه خلیلی ثمرین مهدی خلیل پور جواد رمضانی -
Open Access Article
95 - 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
96 - The efficiency of statistical and machine learning models in fraud financial statement
حسن ملکی کاکلر جمال بحری ثالث سعید جبارزاده کنگرلویی علی آشتاب -
Open Access Article
97 - 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
98 - Readability level of International Financial Reporting Standards and Business
parinaz koozehgar zahra pourzamani Mahdi Madanchi -
Open Access Article
99 - 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
100 - Examining the effects of internal control system and organizational complexities on the quality of financial reporting
محمدعلی بیداری فاطمه کفاشان -
Open Access Article
101 - 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
102 - 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
103 - 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
104 - 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
105 - Factors affecting the degree of convergence of accountants' ability with management accounting qualification framework
Farid Sheikh Baghery Ahmad Yaghoobnezhad -
Open Access Article
106 - Examining the Impact of Financial Reporting Quality on Dividend Policy of the Companies
Gholamhossein Mahdavi Gholam Reza Rezaei -
Open Access Article
107 - Proposing a Network Data Envelopment Analysis (NDEA) Model for Evaluating Information Efficiency of Reporting Entities
Safdar Alipour esfandyar malekian Hossein Fakhari -
Open Access Article
108 - رابطه بین شفافیت گزارشگری مالی و نرخ مؤثر مالیاتی
یحیی حساس یگانه اسحاق بهشور مسعود شکری کیانی -
Open Access Article
109 - تأثیر سیاستهای تقسیم سود سهام بر تصمیمات سرمایهگذاری با تأکید بر کیفیت گزارشگری مالی
رقیه رنگزن مقدم زهرا لشگری -
Open Access Article
110 - تاثیرتوانایی مدیریتی بر ریسک سقوط قیمت سهام
داریوش فروغی امین ساکیانی -
Open Access Article
111 - Comparability of Accounting, Quality of Financial Reporting and Pricing Efficiency of Optional Accruals
Farzaneh Nasirzadeh Seyed Mohsen Salehi Vaziri -
Open Access Article
112 - 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
113 - 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
114 - تأثیر خودشیفتگی مدیران عامل بر شفافیت گزارشگری مالی
رضا طاهری عابد مهدی علی نژاد سارو کلایی خسرو فغانی ماکرانی -
Open Access Article
115 - Investigating the relationship between Integrated Report Quality and earnings forecasting bias and Share Price Informativeness
Muhammad Vahdani Javad Muhammadi Mehr -
Open Access Article
116 - The relationship between financial reporting quality and speed of stock price adjustment
زهرا Purzamani منا GHamari -
Open Access Article
117 - اثر کیفیت گزارشگری مالی و سررسید بدهی بر انواع عدم کارایی سرمایهگذاری
مهدی الهایی سحر هدی اسکندر -
Open Access Article
118 - 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
119 - A delay audit and timeliness of financial reporting
علی Bayat سعید Aliahmadi -
Open Access Article
120 - حاکمیت شرکتی و تجدید ارائه صورتهای مالی
سیدرضا موسوی حسین جباری عباس طالب بیدختی -
Open Access Article
121 - The Impact of the Risk Committee on the Quality Financial Reporting and Auditing Fees
Saeed Omidi Kordsholi Mohammad reza Pajoohi -
Open Access Article
122 - The Effect of Auditor Selection on the quality of Financial Reporting
Mohammad Hosein Fatheh Elahe Bagheri Meysam Jafaripour -
Open Access Article
123 - 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
124 - The Role of Perceived Pressure on Accountants' Ethical Beliefs in Financial Reporting
Zeynab Yazdi Bahman Banimahd Hashem Nikoomaram -
Open Access Article
125 - Internationalization with a Networking Approach Is an Efficient Approach in the Development of Food Industry Businesses
mohamadreza parvazimoghadam davood samari -
Open Access Article
126 - رابطه غیر خطی رقابت بازار محصول و کیفیت گزارشگری مالی
بهزاد کاردان محمد حسین ودیعی نوقابی مهدی امید فر -
Open Access Article
127 - Investigating the Effect of Accounting Comparability on Financial Reporting Quality and Tax Avoidance
Alireza Rahimi Ali Kiani -
Open Access Article
128 - رابطه بین داراییهای وثیقهای و سرمایهگذاری با نقش تعدیلی کیفیت گزارشگری مالی
محمد علی پلنگی مزرعه جمادوردی گرگانلی دوجی -
Open Access Article
129 - 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
130 - ویژگیهای کمیته حسابرسی و تأخیر در گزارش حسابرسی
محمود لاری دشت بیاض مصطفی قناد حسین فکور -
Open Access Article
131 - ضرورت گسترش سطح افشاء و توسعه گزارشهای مالی در بستر حسابداری اسلامی
محسن حسینی الاصل آزیتا جهانشاد -
Open Access Article
132 - 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
133 - Managers Narcissism, Leadership Styles Choices in Accounting
Saeed Farokh Azita Jahanshad -
Open Access Article
134 - Religiosity, Professional Ethics of Accountants and Financial Reporting Fraud
اسماعیل خوشبخت امیرحسین تائبی نقندری حدیث زینلی -
Open Access Article
135 - Designing a Model for the Implementation of International Financial Reporting Standards No. (17(
مهدی اسکافی اصل فرزانه حیدر پور -
Open Access Article
136 - تأثیر ویژگیهای کمیته حسابرسی بر کنترلهای داخلی و مدیریت سود
فاطمه قائمی زهرا مرادی غلامحسین علوی -
Open Access Article
137 - 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
138 - The Effect of Accounting Comparability on Financial Reporting Quality with Emphasis on Audit Quality
Zohreh Hajiha hasan chenari -
Open Access Article
139 - 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
140 - Auditor turnover, disclosure of key audit issues and financial reporting quality
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141 - 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 -
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142 - Effect of Audit Quality on the Relationship Between Audit committee characteristics and financial reporting quality.
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143 - 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
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144 - Developing a model to improve the credit of companies based on financial reporting and social responsibilities
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145 - The effect of financial vulnerability on the timeliness of financial reports of companies accepted in the capital market of Iran
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146 - 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 -
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147 - 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
148 - Investigating the effect of audit opinion & quality in the relationship between financial reporting complexity and audit delay
Mohammad Ali Sari -
Open Access Article
149 - 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
150 - 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
151 - 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
152 - 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
153 - Investigating the impact of strategic intelligence on audit quality
Mohammad Hossein Setayesh Mina Sadeghi Younes Masoudi Elyas Dehdari -
Open Access Article
154 - 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
155 - Evaluation of Working Capital Management Flexibility Functions from The Perspective of Effective Aspects of Financial Reporting in The Steel Industry
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Open Access Article
156 - 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 -
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157 - Female directors, financial reporting quality and audit fees
Ghasem Ghasemi -
Open Access Article
158 - The impact of climate-related risks on financial statements
Elham Hamidi Morteza Asadi Majid Rastegar Pooyani -
Open Access Article
159 - 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
160 - The Role of Accountability in Determining the Relationship between Financial Reporting Quality and Public Organizations Performance
Maryam Bahmani Javad Rashidipoor -
Open Access Article
161 - Determinants of Fraud in Financial Report based on the Pentagon theory
Sadegh Akhondzade Maryam Emami Mibody -
Open Access Article
162 - 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
163 - 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
164 - Creative accounting determination and financial reporting quality: the integration of transparency in disclosure
Nasim Shahmoradi Sajad Mazidi Sharf Abadi -
Open Access Article
165 - Presenting the Agility Model of Financial Reporting Based On Grounded Theory
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Open Access Article
166 - 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
167 - Corporate Governance and Financial Reporting Quality: The Moderating Role of Financial Misconduct
Amir Ata Alizadeh -
Open Access Article
168 - 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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