List of Articles گزارشگری مالی Open Access Article Abstract Page Full-Text 1 - The effect of implementing web-based financial reporting model on stock market and tax avoidance Sara Makvandi Bahareh Banitalebi Dehkordi Hamid Reza Jafari 10.71965/AFT.2024.783880 Open Access Article Abstract Page Full-Text 2 - Business Strategy, Financial Reporting Readability, Prospectors Strategy, Defenders Strategy. zabiholah khani Hossein Rajabdorri Nasim Sharafi Open Access Article Abstract Page Full-Text 3 - Using the Qualitative Characteristics of Financial Reporting for Evaluating Earning Quality هاشم Nikoomaram A. Modaress M. R. Shoorvarzy Open Access Article Abstract Page Full-Text 4 - Analyzing the Impact of Debt Maturity and Financial Reporting Quality on Under-Over Investment Mohammad Hassani Maryam Meisami Open Access Article Abstract Page Full-Text 5 - The Impact of Management Disorders on Financial Reporting Agility Hamid Jahanbakhsh Qarebaghi zahra poorzamani 10.30495/jfksa.2022.19832 Open Access Article Abstract Page Full-Text 6 - کیفیت گزارشگری مالی و نوسان بازده غیرمتعارف سهام بهزاد قربانی داریوش فروغی هادی امیری سید عباس هاشمی Open Access Article Abstract Page Full-Text 7 - Investigation Effect of Financial Reporting Quality on Impact of Dividend on Investment Decisions Mahdi Arabsalehi Ahmad Googerdchian Majid Hashemi Open Access Article Abstract Page Full-Text 8 - تاثیر گزارشگری مالی اینترنتی بر قیمت سهام زهرا پورزمانی فاطمه سنایی Open Access Article Abstract Page Full-Text 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 Abstract Page Full-Text 10 - 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 11 - 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 12 - 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 13 - To Survey the Relationship between Financial Reporting Quality & Investment Efficiency in Tehran Stock Exchange Mohammad Khodaei Valahzaghard Monireh Yahyaei Open Access Article Abstract Page Full-Text 14 - Comparative Investigation of the Guily and Hice Model and Jones Adjusted Model for Testing Saeed Jabbarzadeh Kangarloiee Saeed Khodayar Yeganeh Open Access Article Abstract Page Full-Text 15 - A study of the association between financial reporting frequency and management myopia Yasser Rezaei Pitenoei Mohammad Gholamrezapoor Open Access Article Abstract Page Full-Text 16 - 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 17 - 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 18 - Evaluation of effective items in allocation of training time for International Financial Reporting Standards Zoherh Hajiha Hossein Rajabdoori Ali Khalifesharifi Open Access Article Abstract Page Full-Text 19 - Activity Based Costing as a solution for financial reporting Yahya hassas yeganeh Open Access Article Abstract Page Full-Text 20 - The Standards Based on Norms and The Unsuitable Usage Of Accounting Principles Aliakbar Chaharmahali Farzad Nazemi Open Access Article Abstract Page Full-Text 21 - Forecasting Fraudulent Financial Reporting Through Artificial Neural Network Mojtaba Tarasi Bahareh Banitalebi Behzad Zamani Open Access Article Abstract Page Full-Text 22 - 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 23 - 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 24 - 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 Abstract Page Full-Text 25 - The Effect of Accounting Standards on Financial Reporting Quality in the Companies Listed In Tehran Stock Exchanges H.R. Vakili fard M. Aliakbari Open Access Article Abstract Page Full-Text 26 - Relationship developed financial reporting (XBRL) with qualititive features by accounting information from the perspective of stock exchange دکتر هاشم نیکومرام ناصر شکاری Open Access Article Abstract Page Full-Text 27 - Strategies for Inhancing Financial Reporting Immunization in Iran: Grounded Theory Approach Ghader Dadashzadeh H. Mohammadzadeh Salteh Rezvan Hejazi Houshang Taghizadeh Open Access Article Abstract Page Full-Text 28 - The cost of not choosing the earnings management of the following companies in response to the fraudulent financial reporting of the leading company Elham Tajiknia ahmad yaghoobnejad azita jahanshad amirreza keyghobadi 10.30495/jma.2022.20207 Open Access Article Abstract Page Full-Text 29 - Meta-analysis of Audit Committee Independence and Financial Reporting Quality Ameneh Bazrafshan Rezvan Hejazi Ali Rahmani Susan Bastani Open Access Article Abstract Page Full-Text 30 - Promoting Social Confidence by Identifying and Ranking Audit Quality Improvement Strategies from the Stakeholder Perspective by Trapezoidal Fuzzy Method Asghar karami reza gholami jamkarani Yousef Taghipouryan zohreh hajiha Open Access Article Abstract Page Full-Text 31 - The Study of financial reporting quality ،debt maturity, and investment efficiency in Listed Firms at Tehran Stock Exchange (TSE) Ahmad Ghodarzi Hani Babazadeh Shirvan Open Access Article Abstract Page Full-Text 32 - 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 33 - 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 34 - The Effect of Adopting International Financial Reporting Standards on the Financial Reporting Comparability: Meta-Analytic Evidence vahid ahmadian میثم حامدی رقیه نامور 10.30495/jma.2023.22416 Open Access Article Abstract Page Full-Text 35 - 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 Abstract Page Full-Text 36 - 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 37 - Presenting and explaining a model to create the value of the company according to the role of accounting standards management, financial reporting quality and audit quality using meta-innovative models saman khorshid yahya kamyabi mehdi khalilpour Open Access Article Abstract Page Full-Text 38 - Testing information content influenced by investors Sentiment Behavior and Financial Reporting Quality shahnaz alinejad Fraydoon Rahnamay Roodposhti farzin rezaei Open Access Article Abstract Page Full-Text 39 - 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 Abstract Page Full-Text 40 - 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 41 - Financial Reporting Quality, Investment Horizon، and Institutional Investor Trading Strategies Hamidreza Mehravar negar khosravipour zahra Lashgari Open Access Article Abstract Page Full-Text 42 - Explain the relationship between the complexity of financial reports used by investors and corporate governance in companies listed on the Tehran Stock Exchange gholam reza biglarkhai Ghodratallah Talebnia Open Access Article Abstract Page Full-Text 43 - 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 44 - The designing and presentation a model of the use of power resources in measuring the performance of mutual funds and the quality of financial reporting mahnaz iravani mir feiz fallah shams Fraydoon Rahnamay Roodposhti mohammadhamed Khanmohammadi Zohreh Hajiha Open Access Article Abstract Page Full-Text 45 - The Best Pattern of financial reporting quality in Iran from the viewpoint of investors and others interested groups mirhafez amirazad Rasoul Baradaran Hasanzadeh ahmad mohamadi Houshang Taghizadeh Open Access Article Abstract Page Full-Text 46 - The Influence of Ownership of Investment Company on Financial Reporting Quality: A Test of Efficient Monitoring Hypothesis Mozhgan Saeedi hashem nikomaram Ahmad Yaghoobnezhad Open Access Article Abstract Page Full-Text 47 - A model of the Quality of Financial Reporting based on the Structural Factors and Efficiency of Companies According to the Role of the Supervisory Committee hajiebrahim nakhaei mohammadhossein ranjbar alireza momeni hossein badiei 10.30495/jik.2024.23253 Open Access Article Abstract Page Full-Text 48 - Applying Game Theory to Interacting Properties of Accounting Information and Accounting Conservatism in Tehran Stock Exchange Yousef Saffar Fazel Mohammadi Noodeh Farzin Rezaei Mehrdad Sadrara Open Access Article Abstract Page Full-Text 49 - 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 50 - 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 Abstract Page Full-Text 51 - 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 52 - 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 Abstract Page Full-Text 53 - 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 Abstract Page Full-Text 54 - The Effect of Internal Quality Controlon the Relationship between Financial ReportingQuality and Mass Behavior in Investors Zeinab Rezaei Ali Tamoradi Open Access Article Abstract Page Full-Text 55 - 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 Abstract Page Full-Text 56 - A Theoretical Study of Managers' Behavioral Trait of Overconfidence in Managerial Decision Makings Nafiseh Ghomi Mojgan Safa Zohreh Hajiha Reza Gholami Jamkarani 10.22034/sebaa.2023.705644 Open Access Article Abstract Page Full-Text 57 - The effect of managers' overconfidence on financial reporting tone nazanin bashirimanesh nayyer ourojoghli 10.30486/fbra.2021.1941754.1035 Open Access Article Abstract Page Full-Text 58 - Tone management pattern (writing tone) and its relationship with financial reporting readability (content analysis and SEM) rohalla vafaei poor mostafa ghasemi abdolreza mohseni 10.30486/fbra.2023.1979002.1179 Open Access Article Abstract Page Full-Text 59 - 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 10.30486/FBRA.2024.24011262 Open Access Article Abstract Page Full-Text 60 - The effect of obedience and compliance pressures on financial reporting by considering the moderating effect of fairnes Zeinab barani mansour garkaz alireza maetoofi 10.30486/fbra.2023.1992983.1215 Open Access Article Abstract Page Full-Text 61 - تاثیر کیفیت گزارشگری مالی بر بیش اعتمادی مدیران در شرکتهای پذیرفته شده در بورس اوراق بهادار تهران بهزاد قربانی اعظم عزیزی Open Access Article Abstract Page Full-Text 62 - بررسی تاثیر شفافیت گزارشگری مالی بر ریسک شرکتهای پذیرفته شده در بورس اوراق بهادار تهران غلامرضا زمردیان باقر مهرورز حسن باروق محمد ابراهیم حسن خانی Open Access Article Abstract Page Full-Text 63 - Evaluation the Effect of life Cycle, Growth Option and Financial Reporting Quality in Mitigating the Constraining Effects of Dividend on Investment Decisions Ali Naderi Mohsen Dastgir Farzad Karimi Open Access Article Abstract Page Full-Text 64 - 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 65 - Investigating the Relationship Between Emotional Intelligence Components and Financial Reporting Quality in Tehran Stock Exchange Hassan Ahmadi Hashem Valipour QolamReza Jamali Open Access Article Abstract Page Full-Text 66 - 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 67 - Investigation the Effect of Asset Quality on the Relationship between Reporting Transparency and Competitiveness Alireza Heidarzadeh Hanzaei Zahra KazemYosefkhani Esmaeil Ghafari Open Access Article Abstract Page Full-Text 68 - Explaining and Developing a Model for Determination and Evaluation of Factors that Affect Financial Reporting Quality Choice in Iran Hashem Nikoomaram Younes Badavar Nahandi Open Access Article Abstract Page Full-Text 69 - The Relationship between Managerial talent, Investment Efficiency and Stock Price Crash Risk Bita Moazen Yunes Bad Avar Nahandi Open Access Article Abstract Page Full-Text 70 - 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 71 - The Impact of Political Connection & Financial Misstatement on Agency Costs: Evidences from Political Agency Hypothesis Mohammad Hassani Open Access Article Abstract Page Full-Text 72 - The relationship between forensic accounting indicators and the quality of financial reporting Mohammad Reza Borna Rasoul baradaran Hasanzadeh Alireza Fazlzadeh Yones badavarnahandi Open Access Article Abstract Page Full-Text 73 - 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 74 - Paradigm model of factors affecting the quality of financial reporting in Bidboland Gas Refining Company Seyed Ali Sedighipour Allah Karam Salehi Open Access Article Abstract Page Full-Text 75 - Dark Triad Management Personality and Financial Reporting Manipulation Mahmood Hematfar Open Access Article Abstract Page Full-Text 76 - 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 77 - 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 78 - 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 79 - Divergence and Convergence of Auditor Monitoring and Financial Reporting Quality: Meta-Analysis Technique Vahid Bekhradi Nasab Ali Khoshdel 10.30495/jmemiau.2024.708669 Open Access Article Abstract Page Full-Text 80 - 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 81 - نقش الیناسیون رفتاری در تقویت لحن خوشبینانه گزارشگری مالی بر اساس نظریه نشانه شناسی سمیولوژی مریم رضایی محمد رضا عبدلی حسن ولیان Open Access Article Abstract Page Full-Text 82 - 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 83 - To Study the Effect of Characteristics of Corporate Governance on the Quality of Financial Reporting (Evidence from Tehran Stock Exchange) Roya Darabi Mahnaz Piri Open Access Article Abstract Page Full-Text 84 - The Impact of Financial Reporting Quality and Debt Maturity on the Investment Efficiency Yadollah Noorifard Hassan Chenari Bouket Open Access Article Abstract Page Full-Text 85 - 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 86 - 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 87 - 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 88 - 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 Abstract Page Full-Text 89 - 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 90 - 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 Abstract Page Full-Text 91 - The Effect of Financial Reporting Quality on Relationship between Short-term institutional Shareholders and Business Strategies HamidReza Mehravar Negar khosravipour zahra Lashgari Open Access Article Abstract Page Full-Text 92 - Readability level of International Financial Reporting Standards and Business parinaz koozehgar zahra pourzamani Mahdi Madanchi Open Access Article Abstract Page Full-Text 93 - Examining the effects of internal control system and organizational complexities on the quality of financial reporting محمدعلی بیداری فاطمه کفاشان DOI: 10.30495/FAAR.1403.1072548 Open Access Article Abstract Page Full-Text 94 - 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 95 - 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 96 - 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 DOI: 10.30495/FAAR.1403.1073295 Open Access Article Abstract Page Full-Text 97 - Examining the Impact of Financial Reporting Quality on Dividend Policy of the Companies Gholamhossein Mahdavi Gholam Reza Rezaei Open Access Article Abstract Page Full-Text 98 - 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 99 - رابطه بین شفافیت گزارشگری مالی و نرخ مؤثر مالیاتی یحیی حساس یگانه اسحاق بهشور مسعود شکری کیانی Open Access Article Abstract Page Full-Text 100 - تأثیر سیاستهای تقسیم سود سهام بر تصمیمات سرمایهگذاری با تأکید بر کیفیت گزارشگری مالی رقیه رنگزن مقدم زهرا لشگری Open Access Article Abstract Page Full-Text 101 - تاثیرتوانایی مدیریتی بر ریسک سقوط قیمت سهام داریوش فروغی امین ساکیانی Open Access Article Abstract Page Full-Text 102 - Comparability of Accounting, Quality of Financial Reporting and Pricing Efficiency of Optional Accruals Farzaneh Nasirzadeh Seyed Mohsen Salehi Vaziri 10.30495/faar.2023.707967 Open Access Article Abstract Page Full-Text 103 - 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 104 - Recognition of Paragraph Contents Resulting Audit Reports Disagreement and Effect on Improving the Quality of Financial Report(Through Management Point of View) Ghodratollah Talebnia Ali Ahmadzadeh Open Access Article Abstract Page Full-Text 105 - تأثیر خودشیفتگی مدیران عامل بر شفافیت گزارشگری مالی رضا طاهری عابد مهدی علی نژاد سارو کلایی خسرو فغانی ماکرانی Open Access Article Abstract Page Full-Text 106 - Investigating the relationship between Integrated Report Quality and earnings forecasting bias and Share Price Informativeness Muhammad Vahdani Javad Muhammadi Mehr 10.30495/faar.2024.709444 Open Access Article Abstract Page Full-Text 107 - The relationship between financial reporting quality and speed of stock price adjustment زهرا Purzamani منا GHamari Open Access Article Abstract Page Full-Text 108 - اثر کیفیت گزارشگری مالی و سررسید بدهی بر انواع عدم کارایی سرمایهگذاری مهدی الهایی سحر هدی اسکندر Open Access Article Abstract Page Full-Text 109 - 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 110 - A delay audit and timeliness of financial reporting علی Bayat سعید Aliahmadi Open Access Article Abstract Page Full-Text 111 - حاکمیت شرکتی و تجدید ارائه صورتهای مالی سیدرضا موسوی حسین جباری عباس طالب بیدختی Open Access Article Abstract Page Full-Text 112 - The Impact of the Risk Committee on the Quality Financial Reporting and Auditing Fees Saeed Omidi Kordsholi Mohammad reza Pajoohi 10.30495/faar.2024.709446 Open Access Article Abstract Page Full-Text 113 - The Effect of Auditor Selection on the quality of Financial Reporting Mohammad Hosein Fatheh Elahe Bagheri Meysam Jafaripour 10.30495/faar.2023.707970 Open Access Article Abstract Page Full-Text 114 - تاثیر فرهنگ بر درک حسابداران از مفاهیم حسابداری بکار گرفته شده در استانداردهای گزارشگری مالی بین المللی رویا دارابی علیرضا رام روز Open Access Article Abstract Page Full-Text 115 - 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 116 - 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 117 - رابطه غیر خطی رقابت بازار محصول و کیفیت گزارشگری مالی بهزاد کاردان محمد حسین ودیعی نوقابی مهدی امید فر Open Access Article Abstract Page Full-Text 118 - Investigating the Effect of Accounting Comparability on Financial Reporting Quality and Tax Avoidance Alireza Rahimi Ali Kiani 10.30495/faar.2024.709450 Open Access Article Abstract Page Full-Text 119 - رابطه بین داراییهای وثیقهای و سرمایهگذاری با نقش تعدیلی کیفیت گزارشگری مالی محمد علی پلنگی مزرعه جمادوردی گرگانلی دوجی Open Access Article Abstract Page Full-Text 120 - Dividends and growth opportunities related variables impact on the quality of financial reporting and the volatility of stock returns فرزانه Heydarpur سمیه Zarerafie Open Access Article Abstract Page Full-Text 121 - ویژگیهای کمیته حسابرسی و تأخیر در گزارش حسابرسی محمود لاری دشت بیاض مصطفی قناد حسین فکور Open Access Article Abstract Page Full-Text 122 - ضرورت گسترش سطح افشاء و توسعه گزارشهای مالی در بستر حسابداری اسلامی محسن حسینی الاصل آزیتا جهانشاد Open Access Article Abstract Page Full-Text 123 - تأثیر کیفیت گزارشگری مالی اینترنتی و ویژگیهای شرکت بر محتوای اطلاعاتی ارزش بازار حقوق صاحبان سهام امیرعلی بندریان محمدرمضان احمدی شاهرخ بزرگمهریان فرامرز مقصودی Open Access Article Abstract Page Full-Text 124 - Managers Narcissism, Leadership Styles Choices in Accounting Saeed Farokh Azita Jahanshad 10.30495/faar.2022.698387 Open Access Article Abstract Page Full-Text 125 - Religiosity, Professional Ethics of Accountants and Financial Reporting Fraud اسماعیل خوشبخت امیرحسین تائبی نقندری حدیث زینلی 10.30495/faar.2022.691693 Open Access Article Abstract Page Full-Text 126 - 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 127 - تأثیر ویژگیهای کمیته حسابرسی بر کنترلهای داخلی و مدیریت سود فاطمه قائمی زهرا مرادی غلامحسین علوی Open Access Article Abstract Page Full-Text 128 - 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 10.30495/jdaa.2023.707957 Open Access Article Abstract Page Full-Text 129 - The Effect of Accounting Comparability on Financial Reporting Quality with Emphasis on Audit Quality Zohreh Hajiha hasan chenari 10.30495/jdaa.2023.699869 Open Access Article Abstract Page Full-Text 130 - 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 131 - Auditor rotation, disclosure of key audit issues and financial reporting quality zohreh hajiha heidar alizadeh Open Access Article Abstract Page Full-Text 132 - 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 133 - Effect of Audit Quality on the Relationship Between Audit committee characteristics and financial reporting quality. Seyed Hossein Nasle Mosavi Ebrahim Enayatpour Shiadeh Arash Azinfar 10.30495/afi.2022.1952286.1105 Open Access Article Abstract Page Full-Text 134 - 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 135 - Developing a model to improve the credit of companies based on financial reporting and social responsibilities Dariush Ghorbani Mostafa Ghasemi Abdolreza Mohseni 10.30495/afi.2023.1971554.1166 Open Access Article Abstract Page Full-Text 136 - 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 137 - 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 138 - 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 139 - 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 140 - 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 141 - 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 10.71848/jcma.2024.1120582 Open Access Article Abstract Page Full-Text 142 - 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 143 - Female directors, financial reporting quality and audit fees Ghasem Ghasemi 10.71965/AFT.2024.1127740 Open Access Article Abstract Page Full-Text 144 - 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