List of Articles Financial Reporting

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  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
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  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
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  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
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  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
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  5 - Business Strategy, Financial Reporting Readability, Prospectors Strategy, Defenders Strategy.
  zabiholah khani Hossein Rajabdorri Nasim Sharafi
• Open Access Article
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  6 - Analyzing the Impact of Debt Maturity and Financial Reporting Quality on Under-Over Investment
  Mohammad Hassani Maryam Meisami
• Open Access Article
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  7 - The Impact of Management Disorders on Financial Reporting Agility
  Hamid Jahanbakhsh Qarebaghi zahra poorzamani
  10.30495/jfksa.2022.19832
• Open Access Article
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  8 - Investigation Effect of Financial Reporting Quality on Impact of Dividend on Investment Decisions
  Mahdi Arabsalehi Ahmad Googerdchian Majid Hashemi
• Open Access Article
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  9 - 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
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  10 - An Assessment of Big Data Analytics on Auditing and Accounting: A Bibliometric Analysis
  Maryam Nouraei Forouzan Mohamadi Yarijani
• Open Access Article
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  11 - Financial Reporting Delay and Investors Behavior: Evidence From Tunisia
  A. Mouna J. Anis
• Open Access Article
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  12 - 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
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  13 - 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
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  14 - 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
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  15 - 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
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  16 - To Survey the Relationship between Financial Reporting Quality & Investment Efficiency in Tehran Stock Exchange
  Mohammad Khodaei Valahzaghard Monireh Yahyaei
• Open Access Article
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  17 - 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
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  18 - Comparative Investigation of the Guily and Hice Model and Jones Adjusted Model for Testing
  Saeed Jabbarzadeh Kangarloiee Saeed Khodayar Yeganeh
• Open Access Article
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  19 - A study of the association between financial reporting frequency and management myopia
  Yasser Rezaei Pitenoei Mohammad Gholamrezapoor
• Open Access Article
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  20 - The Effects of Risk Appetite and Social Pressure on Aggressive Financial Reporting Behavior
  Abdollah Taki saeed ali ahmadi mehdi aghabeikzadeh
• Open Access Article
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  21 - 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
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  22 - Factor analysis to explain the effectiveness of disclosing non-financial information in accounting reports
  Yaser Radi JAMAL BAHRISALES Saeed Jabbarzadeh Kangarloei Ali Ashtab
  10.30495/jma.2023.23158
• Open Access Article
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  23 - Activity Based Costing as a solution for financial reporting
  Yahya hassas yeganeh
• Open Access Article
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  24 - The Standards Based on Norms and The Unsuitable Usage Of Accounting Principles
  Aliakbar Chaharmahali Farzad Nazemi
• Open Access Article
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  25 - Forecasting Fraudulent Financial Reporting Through Artificial Neural Network
  Mojtaba Tarasi Bahareh Banitalebi Behzad Zamani
• Open Access Article
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  26 - 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
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  27 - 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
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  28 - 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
  10.30495/jma.2023.22413
• Open Access Article
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  29 - 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
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  30 - Strategies for Inhancing Financial Reporting Immunization in Iran: Grounded Theory Approach
  Ghader Dadashzadeh H. Mohammadzadeh Salteh Rezvan Hejazi Houshang Taghizadeh
• Open Access Article
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  31 - 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
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  32 - Meta-analysis of Audit Committee Independence and Financial Reporting Quality
  Ameneh Bazrafshan Rezvan Hejazi Ali Rahmani Susan Bastani
• Open Access Article
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  33 - 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
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  34 - 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
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  35 - 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
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  36 - The antecedents of fraudulent financial reporting and its implications for corporate intellectual capital
  Farhad Safikhani ahmad yaghoobnejad azita jahanshad
• Open Access Article
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  37 - 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
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  38 - 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
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  39 - Testing information content influenced by investors Sentiment Behavior and Financial Reporting Quality
  shahnaz alinejad Fraydoon Rahnamay Roodposhti farzin rezaei
• Open Access Article
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  40 - 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
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  41 - 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
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  42 - Financial Reporting Quality, Investment Horizon، and Institutional Investor Trading Strategies
  Hamidreza Mehravar negar khosravipour zahra Lashgari
• Open Access Article
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  43 - 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
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  44 - Information Content of Financial Reporting and the development of interactive capability with stakeholders: Pygmalion Theory Test
  Mohsen Heydari Mohammadreza abdoli
• Open Access Article
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  45 - 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
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  46 - 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
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  47 - The Influence of Ownership of Investment Company on Financial Reporting Quality: A Test of Efficient Monitoring Hypothesis
  Mozhgan Saeedi hashem nikomaram Ahmad Yaghoobnezhad
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  48 - 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
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  49 - The Impact of Managers' Personality Disorders on Financial Reporting Management and Stakeholder Investment Management
  Hamid Jahanbakhsh Qarebaghi Ali Bayat Azita Jahanshad
  10.30495/jik.2024.23164
• Open Access Article
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  50 - 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
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  51 - 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
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  52 - The Impact of Disclose of Intellectual Capital Components on Financial Reporting Quality
  Roya Darabi
• Open Access Article
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  53 - Evaluate the Economic Consequences of the Social Responsibility of Firms (With Emphasis on Investment Efficiency)
  Masoumeh Shahsavari Rasoul Salmani
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  54 - Optimism & Pessimism Biases in Earnings Forecasting and Deviation in Financial Reporting: Evidence of Subjectivism and Opportunistic Unethical Behavior of Managers
  Mohammad Hassani Amir Hossein Haji Amiri
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  55 - The Effect of Internal Quality Control on the Relationship between Financial Reporting Quality and Mass Behavior in Investors
  Zeinab Rezaei Ali Tamoradi
• Open Access Article
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  56 - A Study of the Relationship between Women's Presence in Corporations' Managerial Pyramid, Financial Reporting Quality, and Accountancy Wage
  Somayeh Rahimi Godratollah Talebnia
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  57 - 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
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  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
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  59 - 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
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  60 - The Ranking of Fraudulent Financial Reporting By Using Data Envelopment Analysis: Case of Pharmaceutical Listed Companies
  Bahman Banimahd
  10.22034/amfa.2019.1863571.1193
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  61 - 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
  10.22034/amfa.2019.1864633.1201
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  62 - 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
  10.22034/amfa.2020.1877543.1281
• Open Access Article
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  63 - Presenting a Model for Financial Reporting Fraud Detection using Genetic Algorithm
  Mahmood Mohammadi Shohreh Yazdani Mohammadhamed Khanmohammadi
  10.22034/amfa.2019.1872783.1252
• Open Access Article
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  64 - 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
  10.22034/amfa.2022.1942713.1642
• Open Access Article
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  65 - Impact of Internal Control Weaknesses on Financial Reporting Risk
  mohsen azhdar mohsen dastgir saeid aliahmadi
  10.22034/amfa.2022.1946398.1661
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  66 - 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
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  67 - 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
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  68 - Comparability of accounting, quality of financial reporting and pricing of accruals
  Seyed Hadi Ejazi Hossein Ezadi Hamid Sajadi
• Open Access Article
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  69 - 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
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  70 - The pattern of fair behavior of managers and its effect on financial reporting
  Azar Khodabande Farzin Rezaei gholamreza kordestani kumars biglar
• Open Access Article
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  71 - Investigating the Relationship Between Emotional Intelligence Components and Financial Reporting Quality in Tehran Stock Exchange
  Hassan Ahmadi Hashem Valipour QolamReza Jamali
• Open Access Article
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  72 - 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
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  73 - Relationship between Business Intelligence Components and Financial Reporting Quality in Firms
  Hassan Ahmadi Hashem Valipour Gholamreza Jamali
  10.22094/joie.2020.575354.1585
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  74 - 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
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  75 - The Relationship between Managerial talent, Investment Efficiency and Stock Price Crash Risk
  Bita Moazen Yunes Bad Avar Nahandi
• Open Access Article
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  76 - 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
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  77 - The Impact of Political Connection & Financial Misstatement on Agency Costs: Evidences from Political Agency Hypothesis
  Mohammad Hassani
• Open Access Article
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  78 - 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
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  79 - 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
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  80 - Paradigm model of factors affecting the quality of financial reporting in Bidboland Gas Refining Company
  Seyed Ali Sedighipour Allah Karam Salehi
• Open Access Article
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  81 - Dark Triad Management Personality and Financial Reporting Manipulation
  Mahmood Hematfar
• Open Access Article
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  82 - The effect of financial report quality, managerial ownership and research and development investment on audit report delay
  Seyed hossein Ahmadi Langari
• Open Access Article
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  83 - 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
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  84 - 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
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  85 - 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
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  86 - 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
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  87 - 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
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  88 - 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
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  89 - 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
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  90 - The Impact of Financial Reporting Quality and Debt Maturity on the Investment Efficiency
  Yadollah Noorifard Hassan Chenari Bouket
• Open Access Article
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  91 - 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
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  92 - 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
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  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
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  94 - 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
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  95 - 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
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  96 - Readability level of International Financial Reporting Standards and Business
  parinaz koozehgar zahra pourzamani Mahdi Madanchi
• Open Access Article
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  97 - 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
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  98 - Examining the Impact of Financial Reporting Quality on Dividend Policy of the Companies
  Gholamhossein Mahdavi Gholam Reza Rezaei
• Open Access Article
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  99 - 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
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  100 - 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
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  101 - 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
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  102 - 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
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  103 - 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
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  104 - 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
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  105 - 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
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