About the journal
Financial Economics is a quarterly open access journal (text of articles) published by Islamic Azad University, Central Tehran Branch. This publication uses the policy of two anonymous expert referees in the review of articles and it deals with the important and basic issues of financial accounting and auditing.
This journal follows the principles and criteria of the Committee on Publication Ethics (COPE) in reviewing and publishing scientific articles. All submitted articles are checked by Hamiyab similarity finder software to ensure their authenticity, and then they are carefully evaluated by reliable and experienced referees. Financial accounting and auditing Researches with a scientific degree publishes all kinds of research articlesfrom number 2 (Spring 2008) according to license number 3/3/18/1308 dated 04/03/2017 from Ministry of Science, Research and Technology .
Recent Articles
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Open Access Article
1 - The Outcoms of Two Decades Private Banking Expansion on Economic Growth in Iran (Reality or Illusion)
شکیب سلیمی مجاوری ، Mohammad Reza Nahidi Amirkhiz * ، siyavash jani ، Roghayeh HasanzadehIssue 74 , Vol. 20 , Spring 2026 -
Open Access Article
2 - The effect of trade liberalization on employment in selected developed countries of the world with the soft panel transition regression (PSTR) approach.
bakhtiar molaei ، Ashkan Rahimzadeh * ، نعمت فلیحی ، Mohammad DalmanpourIssue 74 , Vol. 20 , Spring 2026 -
Open Access Article
3 - The Effect of Triple Entry Accounting Phenomena and Structural Failure to Optimization Measurement Patterns of Value Relevance of Accounting Information.
Dariuosh Firoozi * ، Rasoul Baradaran Hassanzadeh * ، Rezvan Hejazei ، Roya Aleemran ، Mehdi ZeynaliIssue 74 , Vol. 20 , Spring 2026 -
Open Access Article
4 - The effect of financial policy on the price of financial assets in Iran (with an emphasis on exchange rates)
Majid Mohammad Mirzaei Daryan ، Ahmad Naghilou * ، Yadollah RajaeiIssue 74 , Vol. 20 , Spring 2026 -
Open Access Article
5 - The effect of environmental factors, technological developments and global oil prices on the foreign exchange income of oil exporting countries
Samin Mousivand ، علیرضا دقیقی *Issue 74 , Vol. 20 , Spring 2026 -
Open Access Article
6 - Investigating the impact of domestic and foreign shocks on the trade balance of Iran during recession and economic boom, under the Markov Switching regime change model
Adel Karimi ، فرزین اربابی * ، منیژه هادی نژاد ، kashayar seyed shokriIssue 74 , Vol. 20 , Spring 2026 -
Open Access Article
7 - Identify and explain the components of sensory structure in the audit process of financial statement
Mohammad Hossein Khoshbakhtlo ، رسول عبدی ، Hossein Badiei * ، Nader RezaeiIssue 74 , Vol. 20 , Spring 2026 -
Open Access Article
8 - Designing a model for project financing in the petrochemical industry with Considering Sanction.
Esmaeil Mirhabibi ، hossien adab * ، Safieh Mehrinejad ، Azadeh MeharaniIssue 74 , Vol. 20 , Spring 2026 -
Open Access Article
9 - Evaluating the "framing effect" on the exchange rate in Iran using machine learning methods
Elmira Asleroosta ، علیرضا عرفانی * ، abdolmohamad kashianIssue 74 , Vol. 20 , Spring 2026 -
Open Access Article
10 - The asymmetric effects of other financial markets on cryptocurrencies: the nonlinear NARDL model
Mostafa Hadi Eesa ، Ali Rezazadeh * ، یوسف محمدزادهIssue 74 , Vol. 20 , Spring 2026 -
Open Access Article
11 - Dividend Policy Decisions: The Role of Economic Policy Uncertainty, Free Cash Flow and Ownership Concentration
مسعود غلام زاده لداری * ، gholam reza biglarkhai ، Sara MollanorouziIssue 74 , Vol. 20 , Spring 2026 -
Open Access Article
12 - Identifying the price bubble of Tehran Stock Exchange
Esmaiel Abounoori * ، younes nademi ، nahid baharvandIssue 74 , Vol. 20 , Spring 2026 -
Open Access Article
13 - Current expenditures stickiness in public budget and its effect on the sustainability of budget deficit
یونس تیموری * ، Gholam Reza Geraei NezhadIssue 74 , Vol. 20 , Spring 2026 -
Open Access Article
14 - The effect of financial development on unemployment in Iran's economy with TVP-FAVA approach
Nahid Jafari najaf abadi ، fatemeh zandi * ، bijan safavi ، mohamad khezriIssue 74 , Vol. 20 , Spring 2026 -
Open Access Article
15 - Balancing Comptrollers' Position as Regards Administrative Regulatory Frameworks and Management of Budget Uses in View of Expediency
Ebrahim Rasam ، Rasoul Yarifard * ، هوشنگ امیریIssue 74 , Vol. 20 , Spring 2026 -
Open Access Article
16 - Presenting a Model of the Effect of Emotional Intelligence and Academic Intelligence on the Tendency to fraud with an Emphasis on Future Accountants
Aref Pourasdollah ، Mohammad Hamed Khan Mohammadi *Issue 74 , Vol. 20 , Spring 2026 -
Open Access Article
17 - A Meta-Analysis of the Efficiency of Black-Scholes and Binomial Pricing Models: Sensitivity Analysis of Empirical Research
Maedeh Alsadat Mahmoudian * ، Abdolmajid Abdolbaghi Ataabadi * ، saeed aghasiIssue 74 , Vol. 20 , Spring 2026 -
Open Access Article
18 - Investigating the impact of financial and asset markets on per capita consumption expenditure in the Iranian economy using a multi-stage approach
Mostafa Abdollahzadeh ، parviz Rostamzadeh *Issue 74 , Vol. 20 , Spring 2026 -
Open Access Article
19 - Proposing of a Pricing Model for Information Goods with Mixed Methods Approach
Camellia Salehi Fashami ، Mansoureh Aligholi * ، Daryoush Gholamzadeh ، Mohammadreza RadfarIssue 74 , Vol. 20 , Spring 2026 -
Open Access Article
20 - Factors affecting consumption behavior of consumer durables in urban households
Bahman Naghdi ، Abdollah Naami * ، naser azad ، mohammad nasrolahniyaIssue 74 , Vol. 20 , Spring 2026
Most Viewed Articles
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Open Access Article
1 - Investigating social banking in the world for small industries and providing a solution on how to generalize it in Ardabil
Naser Seifollahi * ، Vahideh EbrahimiKharajoIssue 59 , Vol. 16 , Autumn 2022 -
Open Access Article
2 - Measuring the monopoly power of Iran's banking industry with the Hall-Roger approach
Jafar Yousefi ، Mehdi Moradi * ، Seyed Yousef Hajiasghari, ، Rostam GharehdaghiIssue 71 , Vol. 19 , Summer 2025 -
Open Access Article
3 - The Causal Analysis of Relationship between Inflation Rate and Unemployment in Iran (The case study of Philip’s curve)
تیمور محمدی ، عباسعلی ابونوری * ، رویا محمدنژادIssue 30 , Vol. 9 , Summer 2015 -
Open Access Article
4 - The Relationship between Cash holdings and Company Value With Respect to moderating role of Management Optimism
masood badin ، مهدی اسکافی اصل * ، Mohammad EftekhariIssue 69 , Vol. 18 , Winter 2025 -
Open Access Article
5 - The Impact of Macroeconomic, Financial, Economic and Economic Crisis Indicators on Trade Cycles of Iran and Selected Islamic and Developed Developing Countries
Seyedeh Fatemeh Bagheri ، Rafik Nazarian * ، Manijeh Manijeh Hadinejad ، Marjan DamankeshidehIssue 59 , Vol. 16 , Autumn 2022 -
Open Access Article
6 - Developing a conceptual framework for the use of digital marketing in the capital market based on theories of planned behavior and technology acceptance Case study: stock brokerage companies in Tehran
Mostafa Hosseinzadeh ، Shadan Vahabzadeh Munshi * ، Hamed Abbasi Nami ، Hormoz Mehrani ، Abolfazl ShahrabadiIssue 61 , Vol. 16 , Winter 2023 -
Open Access Article
7 - Measuring and Analyzing Systemic Risk in Selected Index of the Tehran Stock Exchange and Examining the Factors Affecting it
امیر حسین حاجیلو مقدم ، مهدی ذوالفقاری * ، naeim shokriIssue 67 , Vol. 18 , Summer 2024 -
Open Access Article
8 - Comparative study of effective factors on equipping banking resources and model presentation
حمید گلی زاده ، محمدرضا باقرزاده * ، اسداله مهرآرا ، یوسف قلی پور کنعانی ، مهشید شاهچراIssue 55 , Vol. 15 , Summer 1400 -
Open Access Article
9 - A framework for identifying the drivers affecting the future of the banking industry with emphasis on the role of financial technology
Behzad Moumivand ، Reza Gholami Jamkarani * ، Mohammad Hasan Maleki ، Hossein JahangirniaIssue 61 , Vol. 16 , Winter 2023 -
Open Access Article
10 - Wavelet based Filtered historical simulation value at risk model in different time horizons in Tehran Stock Exchange
وحید ویسی زاده ، جواد شکرخواه * ، میثم امیریIssue 57 , Vol. 15 , Winter 1400
