List of Articles report

• Open Access Article
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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 - Examining the relationship between conservative reporting practices and company performance in the capital market during the COVID-19 pandemic period
  Malektaj Maleki Oskouei Mohammad  Hassani Saeed Mirzakhani
  https://doi.org/10.71965/AFT.2023.783433
• Open Access Article
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  4 - The effect of ownership structures and governance characteristics on the company's sustainability report
  Hamed  Yadegari far Masood Fooladi
  https://doi.org/10.71965/AFT.2023.783446
• Open Access Article
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  5 - 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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  6 - The effect of implementing web-based financial reporting model on stock market and tax avoidance
  Sara Makvandi Bahareh Banitalebi Dehkordi Hamid Reza Jafari
  https://doi.org/10.71965/AFT.2024.783880
• Open Access Article
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  7 - Business Strategy, Financial Reporting Readability, Prospectors Strategy, Defenders Strategy.
  zabiholah khani Hossein Rajabdorri Nasim Sharafi
• Open Access Article
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  8 - Voluntary Disclosure in Financial Reporting: A Review of Theories and Researches
  R. Royaee B. Banimahd
• Open Access Article
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  9 - The Trend Toward Voluntary Corporate Disclosures: Reporting Frame Works, XBRL, XARL and It’s Effects
  H. R. Vakilifard A. Mohammadi M. Mohammadi
• Open Access Article
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  10 - Rationalism and Textualism in Al-Bad wa l- Tarikh
  خضر پورعبادی یونس فرهمند
• Open Access Article
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  11 - The Concept of Fashion in Iran During the Qajar Second Period and Early Pahlavi Era Based on Memoirs and Daily Reports: A Sociological Study
  Seddigheh Nayefi
  10.30495/jhcin.2023.23237
• Open Access Article
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  12 - A comprehensive review of the literature and the factors affecting the delay in the audit report and its relationship with some financial concepts
  fatemeh amini seyed mohammad reza Mashhour AlHosseini
• Open Access Article
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  13 - Evaluation of the Effects of Stress and Psychological Pressure on Journalists in Tehran, Wire (Dana Press, Wave, Khabar Online, October and Anna)
  Seyyed Abdollah Sajjady Jaghargh Firouz Dindar Farkoush Chakavak Ebrahimi
• Open Access Article
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  14 - The Effect of Type, Importance and Location of Crimes on Not Reporting of Committed Crimes to Criminal Justice Authorities
  Ali Safary Sahar Seifi
• Open Access Article
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  15 - 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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  16 - 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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  17 - Developing a Sustainable Reporting Function Based on the Anomie of Social Pressures
  Mahmoodreza Khaki Mohsen Hamidiyan Negar Khosravipoor Maryam Saraf
  10.30495/jfksa.2022.20211
• Open Access Article
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  18 - 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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  19 - 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
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  20 - 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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  21 - 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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  22 - Financial Reporting Delay and Investors Behavior: Evidence From Tunisia
  A. Mouna J. Anis
• Open Access Article
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  23 - 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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  24 - 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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  25 - 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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  26 - Development of Scenarios to Improve the Sustainable Reporting Functions Effectiveness in Capital Market Perspectives: Evaluation of Wisdom-based Rationality in Decision Making
  Pari Mombeini Vali Khodadadi ali mahmoodi Alireza Jerjerzadeh ahmad Kaab Omeir
• Open Access Article
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  27 - The Impact of Data Visualization in Management Accounting Reports on Managers Decision-making
  Sonya Zaree Elaheh Barzegar
• Open Access Article
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  28 - Designing a Framework for Social Reporting with Emphasis on Social Stakeholders
  Parasto Mostafaei seyed ali hosseini rezvan hejazi ghasem bolo
  10.30495/jma.2023.21906
• Open Access Article
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  29 - Effect of Ownership Structure on the Development of the Sustainabe Reporting
  Ali Khozein Ghodratolah Talebnia Mansour Garkaz Bahman Banimahd
• Open Access Article
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  30 - 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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  31 - Investigating the Effect of Philosophical Attitude on Understanding the Level of Readability of International Financial Reporting Standards
  parinaz koozehgar zahra pourzamani Afsaneh Tavangar Mahdi Madanchi Zaj
• Open Access Article
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  32 - 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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  33 - Investigating Value Creating of Human Capital Reporting (HCR)
  یحیی حساس یگانه نظام الدین رحیمیان اسماعیل توکل نیا
• Open Access Article
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  34 - Investigating impact of Tax Avoidance on Earning Informativeness of Firms Accepted in Tehran Stock Exchange
  Shima Karami Feriydoon Rahnamay Roodposhti Zahra Dianati dilame
• Open Access Article
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  35 - The Relationship between the quality of internal and external corporate governance and the Risk Sentiment of annual reports using static and dynamic models
  akram taftiyan ali jalali
  10.30495/jma.2023.23156
• Open Access Article
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  36 - Earnings Management and Audit Opinion: Evidences of Private Audit Firms
  بهمن بنی مهد یحیی حساس یگانه نرگس یزدانیان
• Open Access Article
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  37 - 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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  38 - The investigation of effecting Factors on the issue of qualified auditing report: Application of neural network method
  پیمان امینی کامران محمدی شعیب عباسی
• Open Access Article
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  39 - 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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  40 - The Evaluation Overreaction of Investors Toward Going Concern (GC) & Going Concern Withdrawal (GCW) Audit Reports
  محمدرضا رستمی نازنین حکیمی فر
• Open Access Article
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  41 - A study of the association between financial reporting frequency and management myopia
  Yasser Rezaei Pitenoei Mohammad Gholamrezapoor
• Open Access Article
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  42 - 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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  43 - Effect of Audit Fee on Audit Opinion
  بهمن بنی مهد مهدی مرادزاده فرد مهدی زینالی
• Open Access Article
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  44 - 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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  45 - Evaluation of effective items in allocation of training time for International Financial Reporting Standards
  Zoherh Hajiha Hossein Rajabdoori Ali Khalifesharifi
• Open Access Article
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  46 - 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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  47 - An Investigation of effective factors on ranking of firm disclosure quality and timeliness Tehran stock exchange
  دکتر بهمن بنی مهد محسن محسنی شریف
• Open Access Article
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  48 - Activity Based Costing as a solution for financial reporting
  Yahya hassas yeganeh
• Open Access Article
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  49 - The Standards Based on Norms and The Unsuitable Usage Of Accounting Principles
  Aliakbar Chaharmahali Farzad Nazemi
• Open Access Article
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  50 - Forecasting Fraudulent Financial Reporting Through Artificial Neural Network
  Mojtaba Tarasi Bahareh Banitalebi Behzad Zamani
• Open Access Article
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  51 - Feasibility of implementation of environmental reporting in Iran
  محمدحسن جنانی محمد حیدری
• Open Access Article
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  52 - 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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  53 - 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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  54 - An Evaluation of Implementing Revised ISA 700 in Reducing Audit Expectations Gap
  هاشم نیکومرام فریدون رهنمای رودپشتی علی اکبر نونهال نهر
• Open Access Article
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  55 - 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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  56 - 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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  57 - 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
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  58 - The survey of effective factors on Equity Valution in the Presence of Accounting Noise (Empirical Evidence using profit Margins) in the accepted companies in the Tehran Stock Exchange
  عباس طالب بیدختی سمیه علیشاهی
• Open Access Article
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  59 - The effect of external auditor report paragraph on transparency of financial reports
  رویا دارابی عاطفه رضائی جعفری
• Open Access Article
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  60 - An exploration of factors affecting content elements of the web-based integrated reporting with a corporate citizen approach
  fatemeh darogheh hazrati akram taftiyan Mahmoud moeinadin
  10.30495/jma.2021.19290
• Open Access Article
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  61 - Developing the Concept of Corporate Sustainability Accounting Structures and Corporate Financial Health In the ICM
  farzad ghaderi asgar pakmaram hasan galibafe asl Jamal Bahri Sales
• Open Access Article
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  62 - 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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  63 - 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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  64 - Survey the role of budget settlement report in the implementation of parliamentary control over government's performance
  Karamollah Daneshfard Hasan Ghezelbash
• Open Access Article
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  65 - 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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  66 - 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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  67 - Corporate Sustainability: Theoretical and Integrated Strategic Imperative and Pragmatic Approach
  Hassan Chenari Bouket Bahman Banimahd
• Open Access Article
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  68 - 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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  69 - 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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  70 - The Effect of Sustainability Reporting on Reducing Information Asymmetry of Companies Listed in Tehran Stock Exchange
  Farnaz Zia Hamid Reza Vakili Fard Fatemeh Saraf
• Open Access Article
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  71 - 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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  72 - 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
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  73 - The Detection of Financial Statements Fraud According To Audit Report of Financial Statments
  Mehdi Rezaie Mahdi Nazemi Ardakani Alireza Naser Sadrabadi
• Open Access Article
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  74 - Investigating the Perception of Financial statements preparers of Acceptance and Application of International Financial Reporting Standards (IFRS)
  Shirzad Naderi Farzaneh Heidarpour Ramzanali Royaei Ghodratolah Talebnia
• Open Access Article
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  75 - Social Media; the Nature, Functions and Challenges
  Seyed Vahid Aqili Morteza Ghasemzadeh Araqi
• Open Access Article
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  76 - Evaluate The Effectiveness of Green Accounting Strategic Consequences of based on Sustainable Reporting Function
  Fatemeh Karamverdi Farhad Dehdar Mohammad Mehdi Hossieni Esmail Alibeiki
  10.30495/jest.2022.64578.5576
• Open Access Article
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  77 - 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
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  78 - Evaluating the Green Citizenship Reporting Function of Capital Market Companies
  Akram Mobaraki Mohammad Tamimi Alah karam Salehi
  10.30495/jest.2023.65240.5605
• Open Access Article
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  79 - Interpretive Evaluation of Green Audit Quality in Presence of Sustainable Reporting Readability Themes of Capital Market Companies
  Javad Faramarz Yahya Kamyabi Javad Ramezani
  10.30495/jest.2022.61263.5414
• Open Access Article
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  80 - 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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  81 - 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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  82 - 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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  83 - 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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  84 - corporate governance role in readability of board of directors' report of companies listed in Tehran Stock Exchange
  Hosna ghahramani Saghir fatemeh sarraf Roya darabi
• Open Access Article
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  85 - Financial Reporting Quality, Investment Horizon، and Institutional Investor Trading Strategies
  Hamidreza Mehravar negar khosravipour zahra Lashgari
• Open Access Article
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  86 - 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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  87 - Investigating the Relation between Political Management and Managerial efficiency on Tax aggressiveness reporting in Iran capital market
  ali Molaiy Eal Zoleh kaveh parandin
• Open Access Article
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  88 - 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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  89 - Designing a Model for Measuring the Impact of Intellectual Capital, Profit Quality, Audit Report and Capital Structure on Bankruptcy Risk of Tehran Stock Exchange Companies
  Narjes Mogharebi Ali Asghar Anvary Rostamy Roya Darabi hamidreza vakilifard
• Open Access Article
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  90 - 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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  91 - 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
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  92 - 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
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  93 - 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
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  94 - 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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  95 - 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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  96 - 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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  97 - The Impact of Disclose of Intellectual Capital Components on Financial Reporting Quality
  Roya Darabi
• Open Access Article
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  98 - Evaluate the Economic Consequences of the Social Responsibility of Firms (With Emphasis on Investment Efficiency)
  Masoumeh Shahsavari Rasoul Salmani
• Open Access Article
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  99 - Model of the relationship between transparency and effectiveness of the Board on tax aggressiveness on investment development
  sahar sepasi hossein etemadi Mohammadreza Boshagh
• Open Access Article
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  100 - Environment reporting and business strategy
  Esmaeel Ghafari
• Open Access Article
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  101 - “The Open end” of the story and it’s Postmodern reading in Persian and Arabic stories (Case study: “A report on Nader Farabi” by Mustafa Mastour and “Blue Butterfly” by Nour Khater.
  Javad Garjami
  10.30495/clq.2023.1993819.2598
• Open Access Article
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  102 - Analytical Study of Recording and Reporting Some Controversial Verses of Shahnameh (from the Story of Bahman to King Yazdgerd)
  Hosein Mansoornezhad Mahmoud Rezaei dasht Arzhaneh
  10.30495/dk.2021.1921921.2193
• Open Access Article
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  103 - Performing Social Responsibility andIts Reporting Method in the Iranian Banks
  Yaser Sadeghi Reza GholamiJamkarani
• Open Access Article
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  104 - 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
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  105 - The Effect of Internal Quality Controlon the Relationship between Financial ReportingQuality and Mass Behavior in Investors
  Zeinab Rezaei Ali Tamoradi
• Open Access Article
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  106 - Abnormal Delay in Giving the Audit Reportand the Risk of Subsequent Drop in Stock Price
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