List of Articles statement Open Access Article Abstract Page Full-Text 1 - Examining the goals of users of financial reports of municipalities with regard to performance-based budgeting Reza Sotudeh alireza fahkrabadi mitra kasheh maryam movahedian Open Access Article Abstract Page Full-Text 2 - Investigating the personality characteristics of religious and revolutionary youth in the efficiency of the Islamic system based on the policies of the statement of the second step of the revolution sajjad jafarnezhadper Mahrokh Lotfollahi Haggi Reza Rostamzadeh Open Access Article Abstract Page Full-Text 3 - A Comparative Analysis of Mission and Vision Statements of Top Fortune Companies and Iranian Companies in Food Industry using Text Mining and Clustering Mohsen Shafei nik abadi Ata Karbasi kheyr Open Access Article Abstract Page Full-Text 4 - An Impirical Investigation of the Effects of Financial Statement Analysis in Predicting Future Dividend of the Firm Member in Tehran Stick Exchange. R. Shabahang F. Heydarpour Open Access Article Abstract Page Full-Text 5 - Providing an optimal model for gaining public trust in the Complaints System and Inspection Agency's announcements enayat davoudi Afsaneh Mozaffari Ali asghar kia Shahnaz Hashemi 10.30495/mediastudies.2022.53275.1379 Open Access Article Abstract Page Full-Text 6 - Scope of Another’s Property Management A Comparative Study محسن Rahmani Open Access Article Abstract Page Full-Text 7 - Financial Statement Comparability and Expected Stock Price Crash Risk Zohreh Hajiha hasan Chenari Bouket Open Access Article Abstract Page Full-Text 8 - Dissecting stock price momentum using financial statement analysis of companies listed on the Tehran Stock Exchange Ahmad Khoddamipour Majid Azadi Sheshdeh 10.30495/jfksa.2022.20589 Open Access Article Abstract Page Full-Text 9 - The Relationship between EPS Restatement Size and Stock Return and P/E Ratio in Tehran Stock Exchange Ghasem blue Shahin Ahmadi Open Access Article Abstract Page Full-Text 10 - Surveying the effect of objective dimensions of electronic payment on using electronic payment systems with moderating role of perceived security and perceived trust of electronic transfer in Mellat Bank branches in Sari city Rohoallah Alizadeh Seyed Mehdi Hosseini Ozineh Elham khani Open Access Article Abstract Page Full-Text 11 - Surveying the Effect of Objective Dimensions of Electronic Payment on Using Electronic Payment Systems with Moderating Role of Perceived Security and Perceived Trust of Electronic Transfer in Mellat Bank R. Alizadeh S. M. HosseiniOzineh E. Khani Open Access Article Abstract Page Full-Text 12 - Theories of Creation and Expression in Imperatives (Inshā') َAlireza Amini Open Access Article Abstract Page Full-Text 13 - The Concept and Essence of Context Implication Sara Hajizadeh Alireza Mashhadizadeh Open Access Article Abstract Page Full-Text 14 - The Ability of Direct Cash Flow versus Indirect Cash Flow Method for Predict Future Operating Cash Flow غلامرضا کردستانی بهمن کولیوند عباس زند عباس آبادی Open Access Article Abstract Page Full-Text 15 - Relationship between Audit quality and Industry type رمضانعلی رویایی کاوه آذین فر Open Access Article Abstract Page Full-Text 16 - Survey the Relation between Different Segments of Cash Flow Statement and Capital Structure Farzaneh Heidarpoor Hasan Esmaeili Open Access Article Abstract Page Full-Text 17 - Managerial Overconfidence and Earnings Overstatement Solaleh NasiriPour Dori Bahman Banimahd Hamid Ahmadzadeh Open Access Article Abstract Page Full-Text 18 - Evolution management accounting tools; the solution to reduce the ominous shadow opportunistic restatements Ali Sayadi Somar Khadijeh Nasri Farshad Sabzalipoor Open Access Article Abstract Page Full-Text 19 - Related-Party Transactions and Financial Statement Comparability: An Empirical Study of the Conflict of Interest Hypothesis Khadijeh Najafian Mehdi Safari Gerayli Open Access Article Abstract Page Full-Text 20 - The Detection of Financial Statements Fraud According To Audit Report of Financial Statments Mehdi Rezaie Mahdi Nazemi Ardakani Alireza Naser Sadrabadi Open Access Article Abstract Page Full-Text 21 - Concept, Statement and Judgment Muhammad Taghī Fa'ali Open Access Article Abstract Page Full-Text 22 - Mission and Vision Statement of Iran's Agricultural Innovation System Farisa Irannejad Rankoohi Mehdi Mirdamadi Jamal F.Hosseini Farhad Lashgarara Mohamadreza Rezaezapanah 10.30495/jaeer.2022.56165.10845 Open Access Article Abstract Page Full-Text 23 - Applying Rough Developed theoretical Models (ERST), Interpretation-Structural Analysis (ISM) and Decision Tree (CART) for Help Auditors to Identify Fraud in the Financial Statements of Companies Listed on the Stock Exchange of Iran Davood Hasanpoor hasan valiyan mehdi safari griyly Reza Tahmasbizadeh Open Access Article Abstract Page Full-Text 24 - Investigating the behavior of individual investors after the release of financial statements Davoud gorjizadehbaee Mohammad hamed khan mohammadi Open Access Article Abstract Page Full-Text 25 - Financial Statement Comparability and Cash Holdings mehdi safari gerayli (Ph.d) Yasser Rezaei pitenoei (Ph.d) Open Access Article Abstract Page Full-Text 26 - The effect of cash flow classes on the speed of adjustment of capital structure atefeh Ghaemian bahram Mohseni Maleki rastaghi iman dadashi Maryam shafiee kakhki Open Access Article Abstract Page Full-Text 27 - The effect of a coherent presentation model of financial statements on investors' judgment and decisions in comparison with the model presented by the Tehran Stock Exchange and the auditing organization using a quasi-experimental approach saber sheri Mohammad Hassan Ebrahimi Sarv Olya Qasem Bolo vahid eftekhari Open Access Article Abstract Page Full-Text 28 - Providing a Model of the Relationship between the Financial Statements Comparability and Stock Price Crash Risk with Moderating role of the Audit Committee. Abbas Daryabari Ghodratallah Talebnia Mohammad khodaei Valeh Zaghard faeygh ahmadi Hamidreza Vakilifard Open Access Article Abstract Page Full-Text 29 - Investor behavior and bias resulting from of financial restatement Abolfazl Farshad asgar pakmaram jamal bahri sales Rasoul ABDI Open Access Article Abstract Page Full-Text 30 - The Effect of Investment Firms Ownership on Earnings Overstatement: Test of Strategic Alignment and Efficient Monitoring Hypothesis Faezeh Baharvand Bahman Banimahd Fereidoon Ohadi Open Access Article Abstract Page Full-Text 31 - 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 32 - The Comparison of Exaggeration between Firdausi's Epic Language and Motenabbi's Hassan SHavandi Saman Khani Esfand Abad Open Access Article Abstract Page Full-Text 33 - Irony in Zahir Al-Din Faryabi’s Poetry Assad Safari Mohammad Sadeqi Open Access Article Abstract Page Full-Text 34 - 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 35 - The Moderating Effect of Corporate Governance on the Relationship Between Independent Audit Quality and Tax Gap Mahnaz Norouzi Asl Balkanlou Hamzeh Didar Mehrdad Panahi Dorcheh Open Access Article Abstract Page Full-Text 36 - The Effect of Investor Sentiment on the Market Reactions to Earnings Restatements Neda rostami donya ahadiyan 10.30486/fbra.2021.1931950.1008 Open Access Article Abstract Page Full-Text 37 - Investor Sentiment, Misstatements, and Auditor Behavior Faegh Ahmadi amirhossein jamali mohammad hadi hosseini sarani 10.30486/fbra.2022.1950741.1071 Open Access Article Abstract Page Full-Text 38 - Predicting financial statement fraud using fuzzy neural networks Mohsen Rostamy-Malkhalifeh Maryam Amiri Mehrdad Mehrkam 10.22034/amfa.2020.1892431.1370 Open Access Article Abstract Page Full-Text 39 - The role of effective variables on the relationship between tax avoidance and investment efficiency Nazanin Bashirimanesh Zohreh Arefmanesh 10.22034/amfa.2023.1968722.1806 Open Access Article Abstract Page Full-Text 40 - Designing Prediction Model of Financial Restatements Using Neural-Genetic Simulation Algorithm Sasan Mehrani Akbar Rahimi poor 10.22034/amfa.2023.1973028.1824 Open Access Article Abstract Page Full-Text 41 - Financial Statement Comparability and the Expected Crash Risk of Stock Prices Barhram Parsa Fatemeh Sarraf 10.22034/amfa.2018.544951 Open Access Article Abstract Page Full-Text 42 - An Investigation on the Impact of the Financial Ratios and Growth Rates on Future Abnormal Stock Returns (Case Study: Companies Listed in the Cement Industry) Delir Nasera-badai Bizhan Khazduzi Omid Mahmoudi Khoshroo Open Access Article Abstract Page Full-Text 43 - The consequences of the western lifestyle and the ways to deal with it in the statements of the supreme leader of the revolution mohammad sharifani Open Access Article Abstract Page Full-Text 44 - investigating the relationship between Spiritual Intelligence of accountant and quality of financial statements Matineh Parsian Rahmatollah Mohammadipour Seyed Keyvan Khatamy Open Access Article Abstract Page Full-Text 45 - Investigating the effect of managers' narcissism and overconfidence on the comparability of financial reports Shahrzad Seraj Mohammad Reza Hamzah Open Access Article Abstract Page Full-Text 46 - Mirza Ali Akbar Ardaghi, since constitutionalism to Punishment Committee Mohamad Reza Alam Ali Tavakolian Open Access Article Abstract Page Full-Text 47 - The position of Soft Power of Islamic Republic of Iran on the Statement of the Second Step of the Iranian Revolution fazel feizi Open Access Article Abstract Page Full-Text 48 - Investigating the Characteristics of Fraud Statements and its Impact on Community Policies Hossein Kamrani Bijan Abedini Mohammad Hossein Ranjbar Faeq Ahmadi Open Access Article Abstract Page Full-Text 49 - Investigating the Impact of Political Development on Good Governance Based on the Statement of the Second Step of the Islamic Revolution Mojtaba Malekshahi Garineh Keshishyan Siraki Abdulrahman Hassanifar Open Access Article Abstract Page Full-Text 50 - Relationship between Information Asymmetry and Financial Restatement: the Approach of Effective Spread Mehdi Beshkooh Somayeh Amiri Open Access Article Abstract Page Full-Text 51 - Criminalization of Informed False Statement in Iranian Law Jamal Bayghi Sayyd Reza Mosavi 10.22034/ijrj.2023.702558 Open Access Article Abstract Page Full-Text 52 - Evaluation of the Effects of Satisfaction and Website Usability in Developing Customer Loyalty, Efficiency, and Positive Word-of-mouth in the e-banking Services (Case Study: Tejarat Banks) Razye Samadi pour Ali Khoshakhlag Hadirezgi Shirsavar Open Access Article Abstract Page Full-Text 53 - The Pattern of Optimized Financial Statement Evaluation: A Grounded Theory Analysis Fatemeh Moridi Rezvan Hejazi Mohammad Hosein Ranjbar Hamid Reza Vakilifard Open Access Article Abstract Page Full-Text 54 - The Relationship between Comparability of Financial Statements and Asymmetric Behavior of Costs with Considering the Moderating Role of Institutional Investors’ Ownership Shirin Shahbazi Shirin Shahbazi یونس بادآور نهندی Open Access Article Abstract Page Full-Text 55 - The Impact of Political Connection & Financial Misstatement on Agency Costs: Evidences from Political Agency Hypothesis Mohammad Hassani Open Access Article Abstract Page Full-Text 56 - Identifying the Management Categories of the Evaluating and Monitoring System for the Realization of the Resistance Economy Policies with an Emphasis on Ayatollah Khamenei’s Statements Ehsan Mahdavi Sanjar Salajegheh Masoud Pourkiani Saeed Sayadi Alireza Arabpour Open Access Article Abstract Page Full-Text 57 - Investigating the situation of environmental education components in the text books of the first secondary school with emphasis on the statement of the second step of the revolution Fatemeh Azizzadeh Mohsen Dehghani ghanatghestani Kolsum Nami Mahmood Sabbahizadeh Open Access Article Abstract Page Full-Text 58 - The Effect of OPEC Statements on Fluctuations in Crude Oil Prices Fariba Shahbodaghlou Aliasghar Esmaeilnia gatabi azadeh mehrabian ROYA SEIFIPOUR 10.30495/eco.2020.674206 Open Access Article Abstract Page Full-Text 59 - Investigating the relationship between strengths and weaknesses of social responsibility with financial statement comparability (Empirical evidence from Tehran Stock Exchange) Hossein Eslami Mofid Abadi Amir Sina Rezai Seyed Mohammad Reza Khalilzade Open Access Article Abstract Page Full-Text 60 - The Effect of Comparability of Financial Statements on Stock Price Crash Risk with Emphasis on the Role of Management Ability in Tehran Stock Exchange Abdolkarim Farhanian Allah Karam Salehi Open Access Article Abstract Page Full-Text 61 - The effect of capital structure and operating cycles on the relationship between comparability of financial statements and holding cash Mohammadreza Mehrabanpour Farzin Rezaei Maryam Moradi Leila Moradi Open Access Article Abstract Page Full-Text 62 - 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 63 - Explaining the Social – Cultural Role of Tourism in Rural Development (Case Study: Southwest Rurals of Guilan) Parviz Rajabi Nasrollah Molaeihashjin Akbar Motamedimehr Open Access Article Abstract Page Full-Text 64 - Presenting a model for improving the productivity of human capital in government organizations with the approach of the statement of the second step of the Islamic Revolution Seyed Amirali Didegah Open Access Article Abstract Page Full-Text 65 - The role of nuclear technology in increasing the national power of the Islamic Republic of Iran in the second step of the revolution Mohammad Pourghorban Gholamreza karimi Arsalan Ghorbani sheykh neshin Open Access Article Abstract Page Full-Text 66 - Statement by the second step of the revolution, the charter of Mahdism and the field of realizing the new Islamic civilization morteza molaei Open Access Article Abstract Page Full-Text 67 - Analysis of the political themes of the statement of the second step of the revolution Leila Kalij Seyed Vahid Aqili Hasan Khojastehbagherzadeh Open Access Article Abstract Page Full-Text 68 - Replacement of International Accounting Standards with Iranian Accounting Standards: The Auditor’s Opinion to Stop Providing False Financial Statements Roya Darabi Seyyed Mohammad Ali Mirmasoum Open Access Article Abstract Page Full-Text 69 - The Value Relevance of Information in Annual and Interim Financial Statements in Tehran Stock Market M. MoradzadehFard M. Alemi S. Behzadpoor Open Access Article Abstract Page Full-Text 70 - Jurisprudential and legal study of the right of termination in partial invalidity of the contract with a comparative study of common law Ali Eslami panah Asiyeh Alaee 10.30495/alr.2022.1945504.2217 Open Access Article Abstract Page Full-Text 71 - Explain the components of fighting corruption and establishing justice by emphasizing the orders of the Supreme Leader in the statement of the second step of the revolution behruz salehi Open Access Article Abstract Page Full-Text 72 - Challenges and solutions for the participation and attraction of elites in the management levels of the country with emphasis on the statement of the second step of the revolution (based on meritocracy) Mohsen Sanami Abbas Salehi Najafabadi Ghasem Torabi Open Access Article Abstract Page Full-Text 73 - Statement of the Second Step of the Islamic Revolution in Explaining the Quranic Lifestyle behruz salehi Open Access Article Abstract Page Full-Text 74 - Reviewing the Efficiencies of Informative Content in External Financial Reporting to Forecasting of Behavior of Stocks Return for the Companies listed in Tehran Stock Exchanges by Canonical Correlation Analysis ٍElaheh Safaei Tabrizi Open Access Article Abstract Page Full-Text 75 - Analysis of the cultural themes of the statement of the second step of the revolution Lila Kalij Seyed Vahid Aghili Hasan Khojastehbagherzadeh Open Access Article Abstract Page Full-Text 76 - The Auditors' Preferences Affecting Factors on Inherent Risk in the Account Remaining Sum Level and Financial Statements Level Zohreh Hajiha Open Access Article Abstract Page Full-Text 77 - Modeling of Audit Production Efficiency based on the Business Risk Audit Approach Shoeyb Rostami OstadKelayeh MohammadAli Aghaei Kumars Biglar 10.30495/faar.2022.697086 Open Access Article Abstract Page Full-Text 78 - The Effect of Organizational Culture on the Relationship between Earnings Management and the Readability of Financial Statements محدثه ریاحی نژاد افسانه توانگر 10.30495/faar.2021.687681 Open Access Article Abstract Page Full-Text 79 - The Relationship between the Items of Income Statement and Productivity Indices of Oil Companies Abbas Taleb Beydokhti Hassan Ghiasi Open Access Article Abstract Page Full-Text 80 - The Moderating Effect of Auditor's Reputation on the Relationship between Audit Fee and the Incidence of Accounting Misstatements Hassan Yari Rafik baghomian 10.30495/faar.2022.697090 Open Access Article Abstract Page Full-Text 81 - The Determinants of the Timeliness of Interim Financial Statements Bahman Banimahd Mahtab Toutchi Open Access Article Abstract Page Full-Text 82 - Explaining the Promoting and Inhibiting Social Components of Companies to Improve the Quality of Financial Statements Behnam Sam Daliri Kaveh Azinfar Seyyed Ali Nabavi Chashmie Mohammadreza Pourali 10.30495/faar.2023.699791 Open Access Article Abstract Page Full-Text 83 - The effect of the Structure of Sources Financing on Operating Performance with an Emphasis on the Role of Strategic Ownership and Financial Restatements of Corporate Admitted to the Tehran Stock Exchange Hossein Eslami Mofid Abadi Soniya Maraghe Marzieh Ebrahimi Shaghaghi Open Access Article Abstract Page Full-Text 84 - 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 85 - The Effect of the Auditor Attributes and Board of Directors Structure on the Possibility of Fraudulent Financial Statements of Commercial Companies Kasra Barzegar abbaspour Hossein Eslami Mofid Abadi Marzieh Ebrahimi Shaghaghi 10.30495/jdaa.2023.705530 Open Access Article Abstract Page Full-Text 86 - 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 87 - Corporate Social Responsibility and Compare Financial Statements Babak Jamshidinavid Maryam Mansouri 10.30495/afi.2021.1927769.1019 Open Access Article Abstract Page Full-Text 88 - Investigating the effect of economic uncertainty on the relationship between comparability of financial statements and the stock price crash risk in Tehran Stock Exchange Zeinab Rezaei fatemeh kiyani 10.30495/afi.2022.1944433.1061 Open Access Article Abstract Page Full-Text 89 - 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 90 - Providing a Framework for Formulating Desirable Vision Components: Studying Top Companies Visions Ali Abedini kazem hasanzadeh Hamidreza Yazdani Open Access Article Abstract Page Full-Text 91 - The Role of Modern Media Tools in Creating the Generations Gap in Iran with a Look at the Second Step Revolution Statement morteza moghtadaee sadegh zibakalam Open Access Article Abstract Page Full-Text 92 - 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 93 - Investigating the Mediating Role of Comparability of Financial Statements on the Relationship between Managers' Opportunistic Behavior and Investors' Divergence of Opinions mohsen tohidloo علی بیات Ali Mohammadi VAHAB ROSTAMI 10.30486/FBRA.1403.1105071 Open Access Article Abstract Page Full-Text 94 - Investigating the effect of audit opinion & quality in the relationship between financial reporting complexity and audit delay Mohammad Ali Sari Open Access Article Abstract Page Full-Text 95 - The role of the General Command of the Police Force in the realization of the explanation jihad according to the statement of the second step of the revolution محمد شریفانی nasrin alavinia Open Access Article Abstract Page Full-Text 96 - The Impact of Debt, Taxation and Financial Crisis on Earnings Management Mahrokh Rostami Hadi Abdi Taleb Begi Open Access Article Abstract Page Full-Text 97 - Effect of Revising the Structure of Core Financial Statements on Its User's Perception Using Eye Tracking Data mohamad hosein vadiee reza hesarzadeh farhad nasimtoosi 10.30486/FBRA.1403.1123069 Open Access Article Abstract Page Full-Text 98 - Jurisprudential documentation of the statement of the second step of the revolution Ahmadali Sarhaddi Mahmoud Ghayoumzadeh Nader Mokhtari zeinab sanchooli Open Access Article Abstract Page Full-Text 99 - Identifying the competences of revolution level managers in Islamic governance with an emphasis on entrepreneurship from perspective of Imam Khomeini(RA) words ali Savasari kiyomarth niazazari Masoud Ahmadi