Abbasi, Ebrahim Designing Model and Levelization of the Factors Affecting Companies’ Green Financing through Banking System [Volume 7, Issue 1, 2023, Pages 23-38]
Abbasian, Ezatollah Evaluation of Cooperation Strategy in Financial Services Supply Chain Based on Prospect Theory and Game Theory [Volume 7, Issue 1, 2023, Pages 93-108]
Abbasi Astamal, Mohammadreza Designing a Structural-interpretive Model of Information Disclosure Factors related to Sustainable Development Accounting [Volume 5, Issue 4, 2021, Pages 21-38]
Abbaskhani, Hamid Enhancing Going Concern Prediction Models: Integrating Text Mining with Data Mining Approaches [Volume 8, Issue 3, 2024, Pages 27-42]
Abbaszadeh, Mohammad Reza The Effect of Some Macroeconomic Variables on the Performance Indicators of Companies Listed on The Tehran Stock Exchange During Sanction Periods (before and after the JCPOA) [Volume 8, Issue 2, 2024, Pages 101-118]
Abbaszadeh, Mohammad Reza Are Auditors Really Independent in Making Professional Judgment? [Volume 8, Issue 3, 2024, Pages 111-130]
Abbaszadeh, Mohammad Reza The Impact of Economic Policy Uncertainty on Stock Liquidity with a Focus on the Role of Financial Disclosure [Volume 9, Issue 4, 2025, Pages 101-125]
Abbas Zadeh Amiri, Reza The Impact of Economic Policy Uncertainty on Stock Liquidity with a Focus on the Role of Financial Disclosure [Volume 9, Issue 4, 2025, Pages 101-125]
Abdi, Esmaeil Corporate Inertia and Information Asymmetry: Evidence from Iran [Volume 8, Issue 3, 2024, Pages 1-25]
Abdi, Rasoul Evidence for the Ability of the Regression Model and Particle Swarm Optimization Algorithm in Predicting Future Cash Flows [Volume 2, Issue 4, 2018, Pages 79-95]
Abdi, Rasoul Identifying Behavioral Financial Components Using Emotional-Cognitive Dimensions and its Role in the Capital Market Crisis [Volume 9, Issue 3, 2025, Pages 53-80]
Abdolahnezhad Khalil Abad, Reza CEO's Overconfidence, Cost stickiness, and Value Relevance of Accounting Information [Volume 4, Issue 3, 2020, Pages 49-59]
Abdolbaghi Ataabadi, Abdolmajid Effectiveness of Stop-Loss Trading Strategy VS Buy-And-Hold Strategy [Volume 7, Issue 2, 2023, Pages 39-60]
Abdoli, Mohammadreza Dialogic Accounting Model and Green Accounting Consequences: Empirical Evidence from Iran [Volume 8, Issue 1, 2024, Pages 17-37]
Abdoli, Mohammadreza The Impact of Generational Accounting on Environmental Interactive Strategies of Capital Market Companies [Volume 9, Issue 1, 2025, Pages 33-50]
Abdullah Hasan, Hanan The Relationship Between Managerial Overconfidence and ESG: Emphasizing The Role of Environmental Costing [Volume 10, Issue 3, 2026, Pages 187-200]
Abdulrazzaq, Diana Neamah The Impact of Corporate Governance, Ownership Structure, and Cash Flow on the Value of the Companies Listed on the Iraqi Stock Exchange [Volume 8, Issue 2, 2024, Pages 51-66]
Abdul Talib, Yurita Yakimin Factors Influencing the Adoption of E-Banking in Somalia [Volume 3, Issue 4, 2019, Pages 23-36]
Abed, Alimohammad The Effect of Company Ownership Structure on the Stock Price Crash Risk in Iran: A Panel Co-Integration Approach with Cross-Sectional Dependence [Volume 6, Issue 4, 2022, Pages 1-14]
Abyazi, Eisa Developing a Model for Improving Tax Auditing Quality in Iran [Volume 5, Issue 4, 2021, Pages 101-118]
Adebayo, Aderemi OlalereAudit Committee Characteristics and Sustainable Growth Among Selected Listed Non-Financial Firms in Nigeria [Volume 6, Issue 3, 2022, Pages 1-13]
Adebowale, Hammed AdesolaAudit Quality and Income Smoothing Among Listed Deposit Money Banks in Nigeria [Volume 9, Issue 1, 2025, Pages 1-13]
Adegbite, Tajudeen AdejareInventory Effectiveness and Nigeria Manufacturing Companies: Analysis with Return on Equity [Volume 7, Issue 4, 2023, Pages 1-12]
Adegbite, Tajudeen AdejareReceivables and Tax Payable in Manufacturing Companies: Panel Analysis Reactions [Volume 9, Issue 2, 2025, Pages 21-42]
Adeyemi, Akeem AdemolaAudit Quality and Income Smoothing Among Listed Deposit Money Banks in Nigeria [Volume 9, Issue 1, 2025, Pages 1-13]
Adibian, Mohammad Sadegh How is the Iranian stock market affected by geopolitical risk and economic policy uncertainty in China, the US and the global? [Volume 9, Issue 1, 2025, Pages 131-159]
Aflatooni, Abass The Effect of working capital strategies on the speed of working capital adjustment [(Articles in Press)]
Afruzianazar, Ali Introducing an ERM-based Optimal Banking Performance Development Model [Volume 3, Issue 1, 2019, Pages 47-59]
Afshari, Jahangir The Relationship between Financing Constraints and Cost of Equity of Iranian Listed Companies [Volume 1, Issue 1, 2017, Pages 53-66]
Aghabeikzadeh, Mehdi The effect of Size, Value and Idiosyncratic Risk Anomalies on the Relationship between Tail Risk and Stock Excess Returns [Volume 6, Issue 1, 2022, Pages 77-90]
Aghaei, Mohammad Ali Analyzing the Attitude of Iranian Auditing Experts toward the Business Risk Audit Efficiency for Stakeholders [Volume 6, Issue 4, 2022, Pages 81-100]
Aghaei Chadegani, Arezoo The Relationship between Corporate Governance and Intellectual Capital of Companies Listed on the Tehran Stock Exchange [Volume 2, Issue 1, 2018, Pages 47-59]
Aghaei Chadegani, Arezoo Audit Quality, Auditor's Follow-up Recommendations (Emphasis on Specific Point Paragraph) and Auditor's Opinion [Volume 3, Issue 3, 2019, Pages 77-85]
Aghaei Chadegani, Arezoo Auditor Management by the Client using the Omissions and Auditor’s Assessment of the Misstatements Detection: Bait for the Auditor Management [Volume 6, Issue 4, 2022, Pages 29-43]
Aghaei Chadegani, Arezoo The Impact of Media News on Investors' Decision-Making According to their Degree of Risk-Taking [Volume 8, Issue 1, 2024, Pages 67-87]
Aghaie Ghehie, Alireza Developing the Audit Quality Measurement Model Using Structural Equation Modeling [Volume 4, Issue 2, 2020, Pages 37-53]
Aghdam Mazraeh, Yaqoub Developing a Model for Improving Tax Auditing Quality in Iran [Volume 5, Issue 4, 2021, Pages 101-118]
Ahadi Serkani, Seyed Yousef Designing a Social Responsibility Reporting Framework for Listed Companies [Volume 9, Issue 4, 2025, Pages 83-99]
Ahangarian, Leila Constellations of Trust: Where Service Innovation Meets Digital Banking's Heart [(Articles in Press)]
Ahmadi, Behrooz The Relationship between Return Equities, Independence of the Board of Directors and Environmental Sensitivity of Industry Group and the Social Responsibility [Volume 2, Issue 1, 2018, Pages 75-92]
Ahmadian, Vahid Guilt Aversion and the Financial Behavior of Individuals: The Moderating Role of Ethical Ideologies [Volume 8, Issue 4, 2024, Pages 89-105]
Ahmadi Farsani, Farshid The Effect of Corporate Sustainability Performance on the Speed of Achieving the Optimal Capital Structure: The Generalized Moments Approach [Volume 9, Issue 2, 2025, Pages 43-55]
Ahmadpour, Jafar The Relationship Between Accruals and Investors' Perceptions of Earnings Forecast Error [Volume 3, Issue 2, 2019, Pages 17-25]
Ajagbe, Surajdeen TundeInventory Effectiveness and Nigeria Manufacturing Companies: Analysis with Return on Equity [Volume 7, Issue 4, 2023, Pages 1-12]
Akhavan, Peyman A Smart Model for Financing Startups with Blockchain, Case Study: HamiChain Platform [Volume 7, Issue 2, 2023, Pages 83-98]
Akhlaghi Yazdinejad, Esmaeil The Effect of Managerial Overconfidence on Abnormal Audit Fees with Respect to Stakeholder Equity Mechanisms [Volume 7, Issue 3, 2023, Pages 53-65]
Akhlaghpour, Saeed Mapping Research on Corporate Governance and Market Transparency: A Bibliometric Review [(Articles in Press)]
Al Abduwani, Taqi Financial Stress Research Under the Magnitude Mind Lens [Volume 10, Issue 3, 2026, Pages 201-221]
Alahyari, Ali Akbar The Effect of Family Ownership on the Adjustment Speed of Financial Leverage towards Optimal Leverage [Volume 8, Issue 2, 2024, Pages 39-49]
Alahyari, Ali Akbar The Effect of Corporate Sustainability Performance on the Speed of Achieving the Optimal Capital Structure: The Generalized Moments Approach [Volume 9, Issue 2, 2025, Pages 43-55]
Aleemran, Roya The Asymmetric Effects of Stock Returns on Trading Volume in Tehran Stock Exchange [Volume 2, Issue 2, 2018, Pages 1-12]
Aliahmadi, Saeid The effect of Size, Value and Idiosyncratic Risk Anomalies on the Relationship between Tail Risk and Stock Excess Returns [Volume 6, Issue 1, 2022, Pages 77-90]
Alifamian, Mojtaba Religion, Cultural Elements and the Stock Price Crash Risk: a Test of Alternative and Complementary Theory [Volume 6, Issue 2, 2022, Pages 19-35]
Alimohammadi, Parvane Designing a Social Responsibility Reporting Framework for Listed Companies [Volume 9, Issue 4, 2025, Pages 83-99]
Alinezhad Sarokolaei, Mehdi The Distortions of Machiavellianism, Containment Solutions and Effect on the Quality of Audit Judgments [Volume 9, Issue 2, 2025, Pages 135-156]
Alipourfallahpasand, Ali Emerging Technologies in The Audit Environment: Use and Perceived Importance Among Independent Auditors [Volume 4, Issue 2, 2020, Pages 103-119]
Al-janabi, Ahmed The Impact of International Financial Reporting Standards on Financial Reporting Quality: Evidence from Iraq [Volume 5, Issue 2, 2021, Pages 11-24]
Alvari Chenari, Hamid The Moderating Effect of Power Distance on the Relationship between Conscientiousness and Extraversion with Auditors' Impartiality [Volume 10, Issue 3, 2026, Pages 139-161]
Alyaseri, Mohammad AbdolnemehThe Effect of working capital strategies on the speed of working capital adjustment [(Articles in Press)]
Amaliah, Siti Risk and Return Analysis of Government Bonds in Indonesia: A Multifactor Model Approach [Volume 8, Issue 3, 2024, Pages 63-74]
Amareh, Ruhollah Individual Differences in Investor Decision-making: Examining Representativeness Heuristics and Cognitive Reflection [Volume 7, Issue 4, 2023, Pages 109-121]
Amareh, Ruhollah Accountants' Risk-Taking and Alertness to Investment Opportunities [Volume 8, Issue 1, 2024, Pages 111-129]
Ameri, Majid Effectiveness of Stop-Loss Trading Strategy VS Buy-And-Hold Strategy [Volume 7, Issue 2, 2023, Pages 39-60]
Amin, Vahid Investigating the effect of independent board of directors on the relationship between ownership structure and corporate sustainability performance disclosure [Volume 7, Issue 3, 2023, Pages 87-103]
Amiri, Maghsoud Herding Behavior in Financial Markets: Tracing the Evolution of Knowledge (1990–2025) Through a Systematic Review and Bibliometric Analysis [(Articles in Press)]
Amirinasab, Monir The Tone of Market Participants' Opinions via Social Media and Capital Market Reaction [Volume 6, Issue 4, 2022, Pages 45-60]
Amoozad Mahdiraji, Hannan Evaluation of Cooperation Strategy in Financial Services Supply Chain Based on Prospect Theory and Game Theory [Volume 7, Issue 1, 2023, Pages 93-108]
Andriana, Isni Risk and Return Analysis of Government Bonds in Indonesia: A Multifactor Model Approach [Volume 8, Issue 3, 2024, Pages 63-74]
Anousheh, Seyed Farhad The Relationship between Executive Cash Compensation and Corporate Governance, Income Smoothing, Discretionary Accruals, and Firm Value [Volume 3, Issue 1, 2019, Pages 61-73]
Ansari Qeshmi, Mohammad Seddigh The Relationship between Earnings Quality and Audit Quality: An Iranian Angle [Volume 4, Issue 2, 2020, Pages 55-66]
Arabmazar Yazdi, Mohammad Identifying the Factors Affecting Professional Turnover Intention among the Auditors [Volume 5, Issue 3, 2021, Pages 83-106]
Arabmazar Yazdi, Mohammad Collaboration Network Analysis of Papers Published in English language Accounting and Finance Journals in Iran [Volume 8, Issue 1, 2024, Pages 39-65]
Arabmazar Yazdi, Mohammad A Comparative Study of XGBoost and Artificial Neural Networks for Earnings Management Prediction [Volume 10, Issue 2, 2026, Pages 69-87]
Arab Salehi, Mehdi Modeling the Factors Affecting the Use of Environmental Management Accounting Tools [Volume 1, Issue 1, 2017, Pages 83-96]
Arab Salehi, Mehdi The Impact of Psychological Dimensions of Financial anagers on Financial Reporting Quality [Volume 6, Issue 1, 2022, Pages 67-75]
Arab Salehi, Mehdi The Impact of Corporate Governance, Ownership Structure, and Cash Flow on the Value of the Companies Listed on the Iraqi Stock Exchange [Volume 8, Issue 2, 2024, Pages 51-66]
Arab Salehi, Mehdi Ranking the Factors Affecting the Level of Tax Compliance within the Framework of Comprehensive Tax Plan [Volume 10, Issue 3, 2026, Pages 21-45]
Arabzadeh, Meysam Designing an Earnings Management Improvement Model for Iranian knowledge-based Firms [Volume 6, Issue 4, 2022, Pages 61-79]
Arefmaesh, Zohreh The Effectiveness of Kahoot! Game in Teaching Accounting Principles Course on Students' Quantitative and Qualitative Academic Performance [Volume 10, Issue 3, 2026, Pages 113-137]
Arefmanesh, Zohreh A Comprehensive Analysis of Startup Valuation Models: Insights from Meta-Synthesis [Volume 8, Issue 3, 2024, Pages 43-62]
Arianpoor, Arash Impact of Audit Report Lag, Institutional Ownership and Board Characteristics on Financial Performance [Volume 3, Issue 2, 2019, Pages 83-97]
Arianpoor, Arash The Impact of Intangible Assets on Firm Performance: Evidence from an Emerging Economy [Volume 5, Issue 2, 2021, Pages 61-77]
Arianpoor, Arash The Relationship between Market Value, Capital Expenditures, Value Creation and Product Market Power [Volume 5, Issue 3, 2021, Pages 107-126]
Asadi, Abdorreza The Effect of Earning and Information Quality on Stock Trading [Volume 4, Issue 4, 2020, Pages 71-82]
Asaolu, Taiwo OlufemiAudit Committee Characteristics and Sustainable Growth Among Selected Listed Non-Financial Firms in Nigeria [Volume 6, Issue 3, 2022, Pages 1-13]
Asgari, Saideh Emerging Technologies in The Audit Environment: Use and Perceived Importance Among Independent Auditors [Volume 4, Issue 2, 2020, Pages 103-119]
Ashtab, Ali The Effect of Managers’ Delta and Vega on the Asymmetric Cost Behavior of Companies [Volume 8, Issue 4, 2024, Pages 107-123]
Asnaashari, Hamideh Exploring the Nexus between Corporate Tax Avoidance, Organizational Capital, and Firm Characteristics [Volume 8, Issue 3, 2024, Pages 93-110]
Avazpor, Amir A Deep Learning Framework to Model the Moderating Effect of Ethical Leadership on Emerging Technology’s Impact on Auditors’ Professional Judgment [Volume 10, Issue 2, 2026, Pages 89-110]
Azarberahman, Alireza Neural Network VS Genetic and Particle Swarm Optimization Algorithms in Bankruptcy [Volume 9, Issue 2, 2025, Pages 175-196]
Azimi Ashtiani, Narges Evaluation of the Relationship between Audit Firm Choice and Cost of Equity [Volume 5, Issue 2, 2021, Pages 25-33]
Azimi Ashtiani, Narges The Impact of Changes and Ranking Discrepancies in Sustainability Reporting on Stock Returns [Volume 10, Issue 1, 2026, Pages 151-166]
Azizkhani, Masoud The Pricing of Auditor Market Power: Evidence from Iran [Volume 1, Issue 1, 2017, Pages 97-121]
B
Babaei, Helsa Identifying Behavioral Financial Components Using Emotional-Cognitive Dimensions and its Role in the Capital Market Crisis [Volume 9, Issue 3, 2025, Pages 53-80]
Babajani, Jafar Audit Quality Improvement Model in the Economic Environment of Iran [Volume 7, Issue 1, 2023, Pages 109-127]
Babarinde, Gbenga FMicrofinance Banks’ Investment Portfolio and Standard of Living in Nigeria: an Empirical Study [Volume 6, Issue 2, 2022, Pages 1-17]
Babazadeh Hashin, Jafar Implementing Water Accounting in a Developing Economy: Barriers and Insights from Iran [Volume 9, Issue 4, 2025, Pages 205-226]
Badavar Nahandi, Younes The Convergence of the Expectations between Auditors and the Users of Financial Statements: A Multidimensional Grounded Theory and Structural Equation Modeling [Volume 6, Issue 3, 2022, Pages 29-54]
Badavar Nahandi, Younes Audit Quality Model Based on Moral Atmosphere and Spirituality in Iran [Volume 7, Issue 2, 2023, Pages 61-81]
Badavar Nahandi, Yunes The Relationship Between the Weakness of Internal Controls and Fraudulent Financial Reporting with an Emphasis on the Adjustment Role of External Audit Quality [Volume 2, Issue 4, 2018, Pages 11-27]
Badpa, Behrooz Accountants' Risk-Taking and Alertness to Investment Opportunities [Volume 8, Issue 1, 2024, Pages 111-129]
Badpa, Behrooz The Effects of Cost Efficiency and Investment Efficiency on Value Chain Performance and Cash Flow Growth [Volume 9, Issue 4, 2025, Pages 27-44]
Badpa, Behrooz The Effect of Brand Capital and the Determinants of Brand Value on Investment Efficiency and Asset Growth [(Articles in Press)]
Badri, Ahmad Incompatibilities of Using the IFRS Fair Value Basis in the Iranian Banking Business Framework [Volume 7, Issue 1, 2023, Pages 39-51]
Badri, Ahmad Implementing Expected Credit Loss in the Iranian Banking Industry [Volume 7, Issue 2, 2023, Pages 111-124]
Badri, Elias Incompatibilities of Using the IFRS Fair Value Basis in the Iranian Banking Business Framework [Volume 7, Issue 1, 2023, Pages 39-51]
Bagheri, Morteza Exploring the Nexus between Corporate Tax Avoidance, Organizational Capital, and Firm Characteristics [Volume 8, Issue 3, 2024, Pages 93-110]
Bagherpour, Mohamad Ali Are Auditors Really Independent in Making Professional Judgment? [Volume 8, Issue 3, 2024, Pages 111-130]
Bagherpour, Mohamad Ali The Relationship between Social Crises and Quality of Managers' Financial Decision-Making: The Mediating Role of Financial Crisis [Volume 9, Issue 4, 2025, Pages 1-26]
Bagherpour Velashani, Mohammad Ali Providing a Practical Model for Designing an Accrual Accounting System at State Universities [Volume 3, Issue 4, 2019, Pages 73-91]
Bagherpour Velashani, Mohammad Ali The Impact of International Financial Reporting Standards on Financial Reporting Quality: Evidence from Iraq [Volume 5, Issue 2, 2021, Pages 11-24]
Bahrami, Ali The Effects of Money Beliefs on Investment Addiction [Volume 6, Issue 1, 2022, Pages 53-66]
Bahri Sales, Jamal Presenting the Development of the Beneish Model with Emphasis on Economic Features using Neural Network, Vector Machine, and Random Forest [Volume 6, Issue 4, 2022, Pages 15-28]
Bahri Sales, Jamal Audit Quality Model Based on Moral Atmosphere and Spirituality in Iran [Volume 7, Issue 2, 2023, Pages 61-81]
Bahri Sales, Jamal Enhancing Going Concern Prediction Models: Integrating Text Mining with Data Mining Approaches [Volume 8, Issue 3, 2024, Pages 27-42]
Bahtiar, Arief The Effect of Audit Quality, Corporate Governance and CSR on Real Earning Management: Indonesian Evidence [Volume 8, Issue 4, 2024, Pages 125-138]
Bala Ado, Abdullahi Factors Influencing the Adoption of E-Banking in Somalia [Volume 3, Issue 4, 2019, Pages 23-36]
Balogun, Billy FestusOwnership Structure and Value of Listed Manufacturing Companies in Nigeria Moderated by Dividend Pay-Out [Volume 10, Issue 1, 2026, Pages 21-36]
Balogun, John EshemokhaiOwnership Structure and Value of Listed Manufacturing Companies in Nigeria Moderated by Dividend Pay-Out [Volume 10, Issue 1, 2026, Pages 21-36]
Baradaran Hasanzadeh, Rasoul The Impact of Litigation Risk and Auditor Size on Auditor Conservatism and Auditor Conservatism on Information Asymmetry [Volume 3, Issue 3, 2019, Pages 57-68]
Baramzadeh, Ebrahim Deviation from Industry Norms, Financial Restatements and Audit Opinion [Volume 9, Issue 2, 2025, Pages 77-92]
Barzegar, Bahram Developing a Model to Improve the Quality of Tax Audits [Volume 6, Issue 3, 2022, Pages 73-91]
Barzegari Khanaghah, Jamal The Impact of Strategic Corporate Social Responsibility on Tax Avoidance via Job Meaningfulness and the Mediating Role of Ethical Leadership [Volume 6, Issue 1, 2022, Pages 1-13]
Barzideh, Farrokh Audit Quality Improvement Model in the Economic Environment of Iran [Volume 7, Issue 1, 2023, Pages 109-127]
Bashirimanesh, Nazanin Does Mental Well-being Affect Auditor’s Knowledge Sharing? Examining the Mediating Roles of Occupational Attitudes [Volume 7, Issue 4, 2023, Pages 93-107]
Batra, G.S The Relationship between Firm Performance and Capital Structure: Evidence from Taiwan [Volume 2, Issue 1, 2018, Pages 1-17]
Batra, Gurdip Singh The Relationship between Firm Performance and Capital Structure: Evidence from Taiwan [Volume 2, Issue 1, 2018, Pages 1-17]
Bazarghani, Zeynab New Evidence on the Determinants of Internal Control Weaknesses [Volume 3, Issue 2, 2019, Pages 65-81]
Bazrafshan, Ameneh The Economic Consequences of the Islamic State of Iraq and Syria: Evidence in the Context of CEO Ability and Accrual Quality [Volume 3, Issue 3, 2019, Pages 31-38]
Bazrafshan, Ameneh The Relationship between the Geographical Proximity of Institutional Owners and Disclosure of Corporate Social Responsibility by Considering the Moderating Role of Corporate Governance Mechanisms [Volume 7, Issue 2, 2023, Pages 17-37]
Bazrafshan, Ameneh The Impact of Conspiracy Illusion on Auditor Independence: The Moderating Roles of Tolerance for Ambiguity and Religious Orientation [Volume 10, Issue 2, 2026, Pages 55-67]
Bazzaz zadeh Torbati, Hamid Reza The Impact of Economic Policy Uncertainty on Stock Liquidity with a Focus on the Role of Financial Disclosure [Volume 9, Issue 4, 2025, Pages 101-125]
BehrouziYekta, Masoumeh The Impact of Shareholders Participation in Annual Meetings on Earnings Management and Financial Restatement [Volume 4, Issue 4, 2020, Pages 31-43]
Beizaeinezhad, Mahnaz The Information Content of Sustainability Reporting of Companies in Iran's Capital Market with an Emphasis on its Quality [Volume 9, Issue 3, 2025, Pages 17-32]
Bekhradi Nasab, Vahid Scheme of Recent Advances in the Field of Accounting and Economics: Application of Macro Accounting Theory in Economic Forecasting [Volume 4, Issue 1, 2020, Pages 79-97]
Bekhradi Nasab, Vahid The Moderating Effect of the Inflation on the Relationship between Asset Revaluation and the Financial Statements of Companies Listed on the Tehran and Bombay Stock Exchanges [Volume 6, Issue 2, 2022, Pages 53-68]
Bekhradi Nasab, Vahid The Aggregate of Earnings and Announcement Returns with the Help of Twitter Using "Wisdom of Crowds" Theory and "Macro Accounting" Theory: Evidence from NYSE and Nasdaq [Volume 7, Issue 4, 2023, Pages 13-27]
Biglar, Kumars Analyzing the Attitude of Iranian Auditing Experts toward the Business Risk Audit Efficiency for Stakeholders [Volume 6, Issue 4, 2022, Pages 81-100]
Bigmoradi, Nahid The Effect of Valuing Social Responsibility by Combining the Company's Life Cycle [Volume 8, Issue 2, 2024, Pages 85-100]
Bizhanizadeh, Mohtaram The Relationship between Social Crises and Quality of Managers' Financial Decision-Making: The Mediating Role of Financial Crisis [Volume 9, Issue 4, 2025, Pages 1-26]
Blue, Ghasem Managerial Ability Concept and Measurement Models in Accounting: A Systematic Literature Review [Volume 7, Issue 4, 2023, Pages 29-56]
Blue, Ghasem An Analysis of scientific research in the field of international financial reporting standards: A Scientometric study [Volume 9, Issue 1, 2025, Pages 175-198]
Borhani, Seyyed Abbas Digital Accounting Legitimacy Perspectives Based on the Need for More Developed Software Services [Volume 9, Issue 4, 2025, Pages 149-181]
Botshekan, Dohammad Hashem Identifying the drivers of asset quality review in Iranian banks [Volume 10, Issue 1, 2026, Pages 187-207]
Bozorg, Mohammad Mahdi The Effectiveness of Kahoot! Game in Teaching Accounting Principles Course on Students' Quantitative and Qualitative Academic Performance [Volume 10, Issue 3, 2026, Pages 113-137]
Bukhari, Syed Faisal HassanSectoral Herding and Volatility in the Chinese Stock Market: Lessons from COVID-19 [Volume 10, Issue 3, 2026, Pages 1-19]
C
C, Padma Prabha An Empirical Study on The Impact of Macro-Economic Varables on Asian Stock Markets Returns [Volume 6, Issue 1, 2022, Pages 15-24]
Chaharmahali, Shahram The impact of Bankruptcy Risk on Stock Price Crash Risk by Emphasis on Debt Maturity [Volume 9, Issue 1, 2025, Pages 161-174]
Chariri, Anis Upper Echelons and Corporate Tax Behavior: The Role of CEO Overconfidence and Financial Education [(Articles in Press)]
Chenari, Elham Impact of Board Incentives and Board Interlocks on Audit Fees [Volume 4, Issue 3, 2020, Pages 97-110]
Chenari, Hassan The Impact of Insufficient and Excess Cash on Future Performance [Volume 2, Issue 2, 2018, Pages 86-99]
Chenari, Hassan Application of Data Mining Method in Anticipating of Relationship between Liquidity and Profitability in Capital Market [Volume 3, Issue 4, 2019, Pages 37-54]
Chenari, Hassan The impact of Bankruptcy Risk on Stock Price Crash Risk by Emphasis on Debt Maturity [Volume 9, Issue 1, 2025, Pages 161-174]
Couto, Gualter Sectoral Herding and Volatility in the Chinese Stock Market: Lessons from COVID-19 [Volume 10, Issue 3, 2026, Pages 1-19]
C.R, Senthilnathan An Empirical Study on The Impact of Macro-Economic Varables on Asian Stock Markets Returns [Volume 6, Issue 1, 2022, Pages 15-24]
D
Daei-Karimzadeh, Saeed The Impact of Government Credits on Bank Risk and Profitability (Case study: Organization of Islamic Cooperation Countries) [Volume 7, Issue 2, 2023, Pages 1-16]
Daemigah, Ali A Meta-Analysis of Audit Fees Determinants: Evidence from an Emerging Market [Volume 4, Issue 1, 2020, Pages 1-17]
Daemigah, Ali Does Financial Statements Information Contribute to Macroeconomic Indicators? [Volume 4, Issue 3, 2020, Pages 61-79]
Daemi Gah, Ali The Effect of Product Market Competition on Conditional and Unconditional Conservative Accounting Procedures [Volume 8, Issue 1, 2024, Pages 131-150]
Daghani, Reza Exploring the Nexus between Corporate Tax Avoidance, Organizational Capital, and Firm Characteristics [Volume 8, Issue 3, 2024, Pages 93-110]
DAGUNDURO, Muyiwa EmmanuelDisclosure and Economic Value of Listed Insurance Companies in Nigeria [(Articles in Press)]
Dahmarde Ghaleno, Mohsen CEOs’ Decision-making Power and Stock Price Crash Risk: Evidence from Iran [Volume 2, Issue 3, 2018, Pages 29-47]
Dahmarde Ghaleno, Mohsen CEO Turnover and Internal Control Material Weaknesses [Volume 3, Issue 1, 2019, Pages 29-45]
Dana, Mohammad Mehdi Identifying the drivers of asset quality review in Iranian banks [Volume 10, Issue 1, 2026, Pages 187-207]
Daneshvar, Hadi The Impact of Litigation Risk and Auditor Size on Auditor Conservatism and Auditor Conservatism on Information Asymmetry [Volume 3, Issue 3, 2019, Pages 57-68]
Darabi, Roya Tax Avoidance and Asymmetric Behavior of Costs [Volume 1, Issue 1, 2017, Pages 39-51]
Darabi, Roya Application of Data Mining Method in Anticipating of Relationship between Liquidity and Profitability in Capital Market [Volume 3, Issue 4, 2019, Pages 37-54]
Darabi, Roya The Role of Financial Ratios in Explaining Information Quality Using the Factor Analysis Approach [Volume 7, Issue 1, 2023, Pages 1-21]
Darabi, Roya The impact of Bankruptcy Risk on Stock Price Crash Risk by Emphasis on Debt Maturity [Volume 9, Issue 1, 2025, Pages 161-174]
Darrodi, Fariba The Relationship between Intellectual Capital Components and Audit Market Competition [Volume 4, Issue 2, 2020, Pages 67-84]
Darvishi Javanmardi, Sara A Comprehensive Analysis of Startup Valuation Models: Insights from Meta-Synthesis [Volume 8, Issue 3, 2024, Pages 43-62]
Dastgir, Mohsen Modeling the Factors Affecting the Use of Environmental Management Accounting Tools [Volume 1, Issue 1, 2017, Pages 83-96]
Dastgir, Mohsen A Study of Risk-Based Auditing Obstacles [Volume 3, Issue 1, 2019, Pages 13-27]
Dastgir, Mohsen The Effect of CEOs' Financial Knowledge on Unsystematic Risk, Considering the Moderating Effect of Managerial Ability [Volume 6, Issue 3, 2022, Pages 55-71]
Delgosha khadar, Somaye The Relationship between Auditor’s Narcissism and Expectation Gap with Audit Fees: Evidence from an Emerging Market [Volume 5, Issue 1, 2021, Pages 79-97]
Didar, Hamzeh Dividend Policy Mediating on Quality of Corporate Governance and Informative Income Smoothing [Volume 1, Issue 1, 2017, Pages 1-18]
Didar, Hamzeh A Study of the Effect of Organizational Culture Effect on Association between Intellectual Capital and Cost Characteristics [Volume 2, Issue 2, 2018, Pages 74-85]
Didar, Hamzeh The Role of Corporate Governance on the Efficiency of Banks Considering the Mediating Role of Financial Health [Volume 6, Issue 1, 2022, Pages 35-51]
Didar, Hamzeh Game Theory-Based Analysis of the Relationship between Managers and Shareholders: An Emphasis on Information Disclosure Quality, Audit Quality and Expected Return [Volume 9, Issue 2, 2025, Pages 1-20]
Didar, Hamzeh The Effect of Working Capital Management on Cost Stickiness Considering the Mediating Role of Financial Constraints [Volume 10, Issue 2, 2026, Pages 153-170]
Doaei, Meysam A Hybrid Decision-Making Model for Optimal Portfolio Selection under Interval Uncertainty [Volume 8, Issue 4, 2024, Pages 1-24]
Duhita, Afvia DiyunThe Effect of Audit Quality, Corporate Governance and CSR on Real Earning Management: Indonesian Evidence [Volume 8, Issue 4, 2024, Pages 125-138]
E
Ebadian, Ali Game Theory-Based Analysis of the Relationship between Managers and Shareholders: An Emphasis on Information Disclosure Quality, Audit Quality and Expected Return [Volume 9, Issue 2, 2025, Pages 1-20]
Ebrahimi, Ali Behavioral Voice Stimulus Fundamentals and Internal Auditors’ Moral Courage: Evidence from Iran [Volume 6, Issue 4, 2022, Pages 101-126]
Ebrahimi, Seyed kazem A Smart Model for Financing Startups with Blockchain, Case Study: HamiChain Platform [Volume 7, Issue 2, 2023, Pages 83-98]
Ebrahimi, Seyed Kazem The Impact of Company Characteristics on Return Volatility in Sorted Portfolios: A Hybrid Asymmetric Conditional Variance Approach [Volume 8, Issue 4, 2024, Pages 71-88]
Ebrahimi, Shima Financial Stress Research Under the Magnitude Mind Lens [Volume 10, Issue 3, 2026, Pages 201-221]
Ebrahimi Kahrizsangi, Khadije Scheme of Recent Advances in the Field of Accounting and Economics: Application of Macro Accounting Theory in Economic Forecasting [Volume 4, Issue 1, 2020, Pages 79-97]
Ebrahimi Kahrizsangi, khadijeh The Impact of Media News on Investors' Decision-Making According to their Degree of Risk-Taking [Volume 8, Issue 1, 2024, Pages 67-87]
Ebrahimi Kordlar, Ali The Primacy of Control: A Risk-Centric TCO Framework for Generative AI and the Financial Irrelevance of Productivity [Volume 10, Issue 1, 2026, Pages 1-19]
Ebrahimi Salari, Taghi How is the Iranian stock market affected by geopolitical risk and economic policy uncertainty in China, the US and the global? [Volume 9, Issue 1, 2025, Pages 131-159]
Edalati Shakib, Samane The Effect of Abnormal Audit Fees on Internal Control Weakness [Volume 4, Issue 3, 2020, Pages 81-96]
Elahi Shirvan, Ghasem Impact of Corporate Lobbying on Board Compensation and Audit Quality [Volume 4, Issue 3, 2020, Pages 1-15]
Eramiyan, Atiye The Relationship between Supervisory Independence and Auditor’s Opinion Shopping: Market Competition influence [Volume 6, Issue 2, 2022, Pages 37-52]
Eskorouchi, Amirhossein Exploring the Evolution of Robust Portfolio Optimization: A Scientometric Analysis [Volume 8, Issue 3, 2024, Pages 75-92]
Esmaeili, Mahsa Guilt Aversion and the Financial Behavior of Individuals: The Moderating Role of Ethical Ideologies [Volume 8, Issue 4, 2024, Pages 89-105]
Esmaeilpour Moghadam, Hadi How is the Iranian stock market affected by geopolitical risk and economic policy uncertainty in China, the US and the global? [Volume 9, Issue 1, 2025, Pages 131-159]
F
Faghani, Mahdi The Impact of Company’s Entrance into Article 141 of the Iranian Trade Act on Audit Fees: Evidence from Tehran Stock Exchange [Volume 2, Issue 3, 2018, Pages 61-70]
Faghani, Mahdi The Structural and Environmental Challenges and Bottlenecks of Financial Supervision of the Accountants of the Executive Organs of the Country: An Approach to Optimal Implementation of the Public Sector Accounting System [Volume 3, Issue 2, 2019, Pages 99-114]
Faghani, Mahdi Presenting a New Model for Evaluating the Performance of Iranian Stock Exchange Firms by Emphasizing the Localization Approach [Volume 6, Issue 3, 2022, Pages 93-110]
Faghani, Mahdi Investigating the Factors Affecting Accountants' Behavioral Intentions in Accounting Information System Adoption: Empirical Evidence of Unified Theory of Acceptance and Use of technology, and Task-Fit Model [Volume 6, Issue 3, 2022, Pages 111-126]
Faghani Makrani, Khosro A Qualitative Model of the Firm’s Sustainability Reporting(SR) Requirements in the Iranian Capital Market, Inspired by the Global Reporting Initiative (GRI) and the Sustainability Accounting Standards Board (SASB) Standards [Volume 9, Issue 2, 2025, Pages 93-111]
Fahmi, Muhammad ZikrulCarbon Emission Disclosure and Firm Value: The Moderating Role of Corporate Governance [Volume 9, Issue 3, 2025, Pages 1-15]
Fakhari, Hossein Individual Differences in Investor Decision-making: Examining Representativeness Heuristics and Cognitive Reflection [Volume 7, Issue 4, 2023, Pages 109-121]
Fakhari, Hossein Marketing in Auditing: Application of the 7P Model [Volume 8, Issue 1, 2024, Pages 1-16]
Faraj Gumar, Hakeem Modeling the Relationship between Financial Stability and Banking Risks: Artificial Intelligence Approach [Volume 9, Issue 2, 2025, Pages 113-133]
Faraji, Omid Audit Fees under Dual Earnings Management: The Moderating Role of Accruals in the REM-Audit Fee Nexus [Volume 10, Issue 2, 2026, Pages 171-195]
Farhadi, Maryam The Effect of Future Earnings and Free Cash Flow on Dividend [Volume 3, Issue 3, 2019, Pages 69-75]
Farhadi, Maryam The Effect of Institutional Investors on Dividend Payout [Volume 3, Issue 4, 2019, Pages 93-99]
Farhadi, Maryam Performance of Islamic E-Banking: Case of Iran [Volume 5, Issue 1, 2021, Pages 31-39]
Farhadi, Zahra The Relationship between Specific Fluctuations, Liquidity Risk, and Stock Return in Listed Companies on Tehran Stock Exchange [Volume 2, Issue 3, 2018, Pages 49-60]
Fattahi Nafchi, Hasan The Analysis of Peer Effects in Environmental, Social, and Governance Disclosure: The Moderating Role of Firm Experience and Size [Volume 10, Issue 2, 2026, Pages 37-54]
Fazel, Vahid Providing a Practical Model for Designing an Accrual Accounting System at State Universities [Volume 3, Issue 4, 2019, Pages 73-91]
Fazeli, Naghi A Qualitative Model of the Firm’s Sustainability Reporting(SR) Requirements in the Iranian Capital Market, Inspired by the Global Reporting Initiative (GRI) and the Sustainability Accounting Standards Board (SASB) Standards [Volume 9, Issue 2, 2025, Pages 93-111]
Fazlzadeh, Alireza The Effect of Intellectual Capital Components on Effective Indicators and Investor Decisions [Volume 1, Issue 1, 2017, Pages 67-81]
Fazlzadeh, Alireza Guilt Aversion and the Financial Behavior of Individuals: The Moderating Role of Ethical Ideologies [Volume 8, Issue 4, 2024, Pages 89-105]
Feyzollah, Samine Implementing Expected Credit Loss in the Iranian Banking Industry [Volume 7, Issue 2, 2023, Pages 111-124]
Filsaraei, Mahdi Investigating the Effect of Financial Crisis Severity on the Relationship between Competitiveness and Profitability in the Product Market [Volume 2, Issue 3, 2018, Pages 17-28]
Filsaraei, Mahdi The Impact of Professional Ethics, Social Structure, and Religious Attitude on Auditors’ Judgments: A Comparison of the Environments in India and Iran [Volume 8, Issue 4, 2024, Pages 51-69]
Fooladi, Masood The Effect of Future Earnings and Free Cash Flow on Dividend [Volume 3, Issue 3, 2019, Pages 69-75]
Fooladi, Masood The Effect of Institutional Investors on Dividend Payout [Volume 3, Issue 4, 2019, Pages 93-99]
Fooladi, Masood Performance of Islamic E-Banking: Case of Iran [Volume 5, Issue 1, 2021, Pages 31-39]
Foroghi, Daruosh The Analysis of Peer Effects in Environmental, Social, and Governance Disclosure: The Moderating Role of Firm Experience and Size [Volume 10, Issue 2, 2026, Pages 37-54]
Forsat, Sana The Effect of Managers’ Delta and Vega on the Asymmetric Cost Behavior of Companies [Volume 8, Issue 4, 2024, Pages 107-123]
Frotagheh, Mahdi The Relationship between Governance Indicators and Firm Performance [Volume 3, Issue 3, 2019, Pages 39-56]
G
Ganji, Kianoosh Identifying the Factors Affecting Professional Turnover Intention among the Auditors [Volume 5, Issue 3, 2021, Pages 83-106]
Garkaz, Mansour Market Fragility and Stock Returns: Evidence from Tehran Stock Exchange [Volume 6, Issue 2, 2022, Pages 69-82]
Georgiou, Andreas The Accounting Education of Graduates: Is It Meeting the Needs of Employers? Evidence from Cyprus [Volume 2, Issue 2, 2018, Pages 58-73]
Ghadakforoushan, Maryam The Impact of Strategic Corporate Social Responsibility on Tax Avoidance via Job Meaningfulness and the Mediating Role of Ethical Leadership [Volume 6, Issue 1, 2022, Pages 1-13]
Ghaderi, Yasna The Role of Corporate Governance on the Efficiency of Banks Considering the Mediating Role of Financial Health [Volume 6, Issue 1, 2022, Pages 35-51]
Ghadrdan, Ehsan The Relationship between Human Resource Investment Inefficiency and Tax Avoidance: Evidence from Tehran Stock Exchange [Volume 5, Issue 3, 2021, Pages 35-47]
Ghafourian Shagerdi, Amir The Effect of CEO Overconfidence and CEO Narcissism on the Relationship between Social Responsibility and Financial Performance in the Listed Companies in Tehran Stock Exchange [Volume 3, Issue 3, 2019, Pages 1-17]
Ghafourian Shagerdi, Amir The Relationship between Corporate Social Responsibility Disclosure and Intellectual Capital Considering the Role of Block Holder Ownership Moderation [Volume 5, Issue 1, 2021, Pages 63-78]
Ghafourian Shagerdi, Amir Effect of Auditors' Characteristics on Relationship between Geographical Diversification and Real Earnings Management [Volume 5, Issue 4, 2021, Pages 55-75]
Ghafourian Shagerdi, Mohammad Sajjad The Effect of CEO Overconfidence and CEO Narcissism on the Relationship between Social Responsibility and Financial Performance in the Listed Companies in Tehran Stock Exchange [Volume 3, Issue 3, 2019, Pages 1-17]
Ghafourian Shagerdi, Mohammad Sajjad The Relationship between Corporate Social Responsibility Disclosure and Intellectual Capital Considering the Role of Block Holder Ownership Moderation [Volume 5, Issue 1, 2021, Pages 63-78]
Ghalandarzahi, Khodayar CEO Turnover and Internal Control Material Weaknesses [Volume 3, Issue 1, 2019, Pages 29-45]
Ghalebi, Seyedeh Raja The Effect of Performance Evaluation System Dimensions on Organizational Results: A Financial Approach and Organizational Capabilities [Volume 9, Issue 3, 2025, Pages 99-118]
Ghanaei Chamanabad, Ali Are Auditors Really Independent in Making Professional Judgment? [Volume 8, Issue 3, 2024, Pages 111-130]
Ghanbari, Amin The Effect of Brand Capital and the Determinants of Brand Value on Investment Efficiency and Asset Growth [(Articles in Press)]
Ghanbari, Hossein Exploring the Evolution of Robust Portfolio Optimization: A Scientometric Analysis [Volume 8, Issue 3, 2024, Pages 75-92]
Ghanbari, Hossein Robust Portfolio Optimization using LSTM-based Stock and Cryptocurrency Price Prediction: An Application of Algorithmic Trading Strategies [Volume 9, Issue 3, 2025, Pages 151-169]
Ghanizadeh, Bahram The Effect of CEOs' Financial Knowledge on Unsystematic Risk, Considering the Moderating Effect of Managerial Ability [Volume 6, Issue 3, 2022, Pages 55-71]
Ghannad, Mostafa Collaboration Network Analysis of Papers Published in English language Accounting and Finance Journals in Iran [Volume 8, Issue 1, 2024, Pages 39-65]
Gharavi Ahangar, Hani Credit Rating of Companies listed on the Tehran Stock Exchange and the Effect of Tax Avoidance Using PSO Algorithm [Volume 5, Issue 4, 2021, Pages 119-134]
Ghasemi, Khadijeh Designing an Earnings Management Improvement Model for Iranian knowledge-based Firms [Volume 6, Issue 4, 2022, Pages 61-79]
Ghasemi, Saeed Modeling the Consequences of the Auditors' Leaving the Public Accounting Profession: Is There a Brain Drain in Auditing? [Volume 7, Issue 1, 2023, Pages 69-91]
Ghasemi Toudeshkechoei, Mahsa Investigating the Effect of Business Strategy and Corporate Governance on Cash Balance Policies of Listed Companies in Tehran Stock Exchange [Volume 5, Issue 1, 2021, Pages 41-47]
Ghasemzadeh Khosroshahi, Ahmad The Role of Sukuk in the Economic Growth of Islamic Countries: An Approach to the Absorption of Liquidity Available in Iran [Volume 8, Issue 2, 2024, Pages 23-38]
Ghayour, Farzad The Effect of Working Capital Management on Cost Stickiness Considering the Mediating Role of Financial Constraints [Volume 10, Issue 2, 2026, Pages 153-170]
Ghobadi, Sara The Impact of Government Credits on Bank Risk and Profitability (Case study: Organization of Islamic Cooperation Countries) [Volume 7, Issue 2, 2023, Pages 1-16]
Ghodrati Zoeram, Abbas Religion, Cultural Elements and the Stock Price Crash Risk: a Test of Alternative and Complementary Theory [Volume 6, Issue 2, 2022, Pages 19-35]
Ghodratpanah, Abbas The Effect of Corporate Governance on Export Performance of Iranian Listed Companies [Volume 4, Issue 4, 2020, Pages 1-14]
Ghodsi Khamiri, Naimeh The Relationship between Social Responsibility Disclosure and Cash Holdings [Volume 4, Issue 4, 2020, Pages 57-70]
Gholami Jamkarani, Reza Professional Ethical Priorities in Auditing using the Delphi Fuzzy Approach [Volume 6, Issue 1, 2022, Pages 25-33]
Golmohammadi, Mojtaba Mandatory Risk Disclosure Under Changing Accounting Standards: Effects on the Cost of Capital [Volume 9, Issue 4, 2025, Pages 183-204]
Gord, Aziz Developing an Optimal Model of Accrual Accounting System in the Public Sector [Volume 7, Issue 3, 2023, Pages 39-52]
H
H, Mickel Aancy An Empirical Study on The Impact of Macro-Economic Varables on Asian Stock Markets Returns [Volume 6, Issue 1, 2022, Pages 15-24]
Habibzadeh, Siroos The Distortions of Machiavellianism, Containment Solutions and Effect on the Quality of Audit Judgments [Volume 9, Issue 2, 2025, Pages 135-156]
Haddadi, Eisa The Impact of Environmental, Social, and Governance Disclosure on Research and Development Investment: The Mediating Role of External Financing [(Articles in Press)]
Hadian, Seyed Sadegh Exploring the Nexus between Corporate Tax Avoidance, Organizational Capital, and Firm Characteristics [Volume 8, Issue 3, 2024, Pages 93-110]
Haeri Nasab, Zahra The Realationship between Monetary Policy and Financial Condition Index in Iran (MSIHA Approach) [Volume 9, Issue 1, 2025, Pages 51-71]
Haghighi, Reyhaneh Providing a Practical Model for Designing an Accrual Accounting System at State Universities [Volume 3, Issue 4, 2019, Pages 73-91]
Haghighi, Reyhaneh The Systematic Risk Behavior in the Life Cycle Stages of Companies and the Moderating Effect of Managerial Ability [Volume 4, Issue 2, 2020, Pages 1-18]
Haghighi, Reyhaneh Are Auditors Really Independent in Making Professional Judgment? [Volume 8, Issue 3, 2024, Pages 111-130]
Hajian, Najmeh The Impact of the COVID-19 Crisis on Corporate Performance: The Moderating Role of Cash and Human Resources [Volume 10, Issue 2, 2026, Pages 21-36]
Hajiha, Zohreh The Relationship between Return Equities, Independence of the Board of Directors and Environmental Sensitivity of Industry Group and the Social Responsibility [Volume 2, Issue 1, 2018, Pages 75-92]
Hajiha, Zohreh Evidence for the Ability of the Regression Model and Particle Swarm Optimization Algorithm in Predicting Future Cash Flows [Volume 2, Issue 4, 2018, Pages 79-95]
Hajiha, Zohreh Introducing an ERM-based Optimal Banking Performance Development Model [Volume 3, Issue 1, 2019, Pages 47-59]
Hajiha, Zohreh Professional Ethical Priorities in Auditing using the Delphi Fuzzy Approach [Volume 6, Issue 1, 2022, Pages 25-33]
Hajiha, Zohreh Constellations of Trust: Where Service Innovation Meets Digital Banking's Heart [(Articles in Press)]
Hamidian, Narges The Analysis of Peer Effects in Environmental, Social, and Governance Disclosure: The Moderating Role of Firm Experience and Size [Volume 10, Issue 2, 2026, Pages 37-54]
Handajani, Lilik Carbon Emission Disclosure and Firm Value: The Moderating Role of Corporate Governance [Volume 9, Issue 3, 2025, Pages 1-15]
Haruna Abubakar, Ahmad Factors Influencing the Adoption of E-Banking in Somalia [Volume 3, Issue 4, 2019, Pages 23-36]
Hashemi Tilehnouei, Mostafa The Impact of Severe Managerial Remuneration Cut on Audit Fees Regarding Audit Quality: Evidence from Iran [Volume 4, Issue 1, 2020, Pages 65-77]
Hassanpour, Marziyeh Audit Quality, Risk-Taking, and Value Creation: Iranian Evidence [Volume 3, Issue 1, 2019, Pages 97-111]
Hassanzadeh Diva, Seyed Mostafa An Analysis of scientific research in the field of international financial reporting standards: A Scientometric study [Volume 9, Issue 1, 2025, Pages 175-198]
Hassoon Mozan Moza, Sadeq The Effect of Organizational Culture on Implementation of Accounting Information Systems with the Mediating Role of Types of Capital [Volume 9, Issue 2, 2025, Pages 57-76]
Hedayatipour, Marzieh The Relationship between Financial Reporting Quality and Corporate Performance: Evidence from Iran [Volume 2, Issue 2, 2018, Pages 13-31]
Heidari, Mehdi A Study of the Effect of Organizational Culture Effect on Association between Intellectual Capital and Cost Characteristics [Volume 2, Issue 2, 2018, Pages 74-85]
Heidarpour, Farzaneh The Methodology of Social and Stakeholders’ Analysis to Participate in Corporate Sustainability Using Tax Compliance [Volume 8, Issue 2, 2024, Pages 1-21]
Hemmati, Hassan Audit Fees under Dual Earnings Management: The Moderating Role of Accruals in the REM-Audit Fee Nexus [Volume 10, Issue 2, 2026, Pages 171-195]
Hemmati, Hoda Accepting Financial Transactions Using Blockchain Technology and Cryptocurrency based on the TAM Model: A Case Study of Iranian Users [Volume 6, Issue 2, 2022, Pages 97-109]
Herez, Qassim The Relationship Financial Statements Components and Audit Fees in Developing Countries [Volume 4, Issue 2, 2020, Pages 19-36]
Hesarzade, Reza The Effect of Some Macroeconomic Variables on the Performance Indicators of Companies Listed on The Tehran Stock Exchange During Sanction Periods (before and after the JCPOA) [Volume 8, Issue 2, 2024, Pages 101-118]
Hesarzadeh, Reza Comments on the Context-Specific Nature of Financial Reporting Quality [Volume 2, Issue 4, 2018, Pages 29-39]
Hesarzadeh, Reza Difference-in-differences Design and Propensity Score Matching in Top Accounting Research: A Short Guide for Ph.D. Students in Iran [Volume 4, Issue 3, 2020, Pages 35-47]
Hesarzadeh, Reza The Impact of International Financial Reporting Standards on Financial Reporting Quality: Evidence from Iraq [Volume 5, Issue 2, 2021, Pages 11-24]
Hesarzadeh, Reza Collaboration Network Analysis of Papers Published in English language Accounting and Finance Journals in Iran [Volume 8, Issue 1, 2024, Pages 39-65]
Hesarzadeh, Reza The Relationship between Social Crises and Quality of Managers' Financial Decision-Making: The Mediating Role of Financial Crisis [Volume 9, Issue 4, 2025, Pages 1-26]
Hesarzadeh, Reza The Impact of Adopting International Financial Reporting Standards and Public Sector Standards on Economic Freedom [(Articles in Press)]
Heydari, Mehdi The Role of Corporate Governance on the Efficiency of Banks Considering the Mediating Role of Financial Health [Volume 6, Issue 1, 2022, Pages 35-51]
Heydari, Mehdi Modeling the Relationship between Financial Stability and Banking Risks: Artificial Intelligence Approach [Volume 9, Issue 2, 2025, Pages 113-133]
Heydarpour, Mehrdad Robust Portfolio Optimization using LSTM-based Stock and Cryptocurrency Price Prediction: An Application of Algorithmic Trading Strategies [Volume 9, Issue 3, 2025, Pages 151-169]
Hosinian, Seyed Mohsen How Managers and Audit Committee Affect Internal Control Weakness [Volume 4, Issue 4, 2020, Pages 45-56]
Hosseini, Seyed Ali The Impact of COVID-19 on the Credit Rating of Companies by Separate Industry [Volume 10, Issue 1, 2026, Pages 209-218]
Hosseini, Seyedalireza Disclosure of Key Audit Matters in Assessing the Level of Financial Distress of Companies [Volume 9, Issue 4, 2025, Pages 45-64]
Hosseini, Seyed Atafeh Designing a Social Responsibility Reporting Framework for Listed Companies [Volume 9, Issue 4, 2025, Pages 83-99]
HosseiniQehi, Sajjad The Relationship between Executive Cash Compensation and Corporate Governance, Income Smoothing, Discretionary Accruals, and Firm Value [Volume 3, Issue 1, 2019, Pages 61-73]
Hosseinpooran, Ensie Dialogic Accounting Model and Green Accounting Consequences: Empirical Evidence from Iran [Volume 8, Issue 1, 2024, Pages 17-37]
I
Ibrahim, Jimoh Audit Quality and Income Smoothing Among Listed Deposit Money Banks in Nigeria [Volume 9, Issue 1, 2025, Pages 1-13]
Isa, Muhammad Aminu The Moderating Effect of Audit Committee on the Relationship between Board Diversity and Earnings Management of Banks in Nigeria [Volume 2, Issue 1, 2018, Pages 115-132]
Ismail Mohamed, Mohamed Factors Influencing the Adoption of E-Banking in Somalia [Volume 3, Issue 4, 2019, Pages 23-36]
J
Jabbari, Hosein Designing an Earnings Management Improvement Model for Iranian knowledge-based Firms [Volume 6, Issue 4, 2022, Pages 61-79]
Jabbari, Hossein Audit Fees under Dual Earnings Management: The Moderating Role of Accruals in the REM-Audit Fee Nexus [Volume 10, Issue 2, 2026, Pages 171-195]
Jabbarzadeh Kangarloie, Saeed Presenting the Development of the Beneish Model with Emphasis on Economic Features using Neural Network, Vector Machine, and Random Forest [Volume 6, Issue 4, 2022, Pages 15-28]
Jabbarzadeh Kangarloie, Saeed Audit Quality Model Based on Moral Atmosphere and Spirituality in Iran [Volume 7, Issue 2, 2023, Pages 61-81]
Jafari, Vahid The Role of Environmental Structures on the Resilience of Companies in the Iranian Capital Market [Volume 3, Issue 3, 2019, Pages 19-29]
JafariJam, Hossein CEOs’ Decision-making Power and Stock Price Crash Risk: Evidence from Iran [Volume 2, Issue 3, 2018, Pages 29-47]
Jahanbani, Mostafa Providing a Practical Model for Designing an Accrual Accounting System at State Universities [Volume 3, Issue 4, 2019, Pages 73-91]
Jahangirnia, Hossein Professional Ethical Priorities in Auditing using the Delphi Fuzzy Approach [Volume 6, Issue 1, 2022, Pages 25-33]
Jahangirnia, Hossein Digital Accounting Legitimacy Perspectives Based on the Need for More Developed Software Services [Volume 9, Issue 4, 2025, Pages 149-181]
Jahanshad, Azita The Methodology of Social and Stakeholders’ Analysis to Participate in Corporate Sustainability Using Tax Compliance [Volume 8, Issue 2, 2024, Pages 1-21]
Jahanshiri, Reza The Relationship between Corporate Social Responsibility Disclosure and Intellectual Capital Considering the Role of Block Holder Ownership Moderation [Volume 5, Issue 1, 2021, Pages 63-78]
Jalali, Seyed Hamid Audit Fees under Dual Earnings Management: The Moderating Role of Accruals in the REM-Audit Fee Nexus [Volume 10, Issue 2, 2026, Pages 171-195]
Jalalialiabadi, Farzane Mitigating the Mental Accounting Cognitive Bias through Instruction [Volume 8, Issue 1, 2024, Pages 89-109]
Jamali, Jalal The Effect of Company Ownership Structure on the Stock Price Crash Risk in Iran: A Panel Co-Integration Approach with Cross-Sectional Dependence [Volume 6, Issue 4, 2022, Pages 1-14]
Jamei, Reza The Relationship between Growth Opportunities, Tangible Assets, and Financial Structure of Companies listed on the Tehran Stock Exchange [Volume 2, Issue 1, 2018, Pages 61-73]
Jamei, Reza Impact of XBRL on Internal Audit Performance [Volume 3, Issue 4, 2019, Pages 13-21]
Jamshidi, Mohammad Amin The Effects of Cost Efficiency and Investment Efficiency on Value Chain Performance and Cash Flow Growth [Volume 9, Issue 4, 2025, Pages 27-44]
Jamshidi, Ramin Developing a Model to Improve the Quality of Tax Audits [Volume 6, Issue 3, 2022, Pages 73-91]
Jamshidian, Ahmadreza The Impact of Psychological Dimensions of Financial anagers on Financial Reporting Quality [Volume 6, Issue 1, 2022, Pages 67-75]
Jangjoo, Hajar The Moderator Role of Auditor's Expertise in the Industry on the Relationship between Characteristics of the Audit Committee and Audit Report Lag [Volume 3, Issue 4, 2019, Pages 1-11]
Jani, Mahdi The Structural and Environmental Challenges and Bottlenecks of Financial Supervision of the Accountants of the Executive Organs of the Country: An Approach to Optimal Implementation of the Public Sector Accounting System [Volume 3, Issue 2, 2019, Pages 99-114]
Javan, Ali Akbar Audit Quality Improvement Model in the Economic Environment of Iran [Volume 7, Issue 1, 2023, Pages 109-127]
Javan, Mahbube The Effect of CEO Overconfidence and CEO Narcissism on the Relationship between Social Responsibility and Financial Performance in the Listed Companies in Tehran Stock Exchange [Volume 3, Issue 3, 2019, Pages 1-17]
Jerry, Musa The Impact of Audit Firm Size on Financial Reporting Quality of Listed Insurance Companies in Nigeria [Volume 2, Issue 1, 2018, Pages 18-46]
John Kaka, Emmanuel Risk Management of Covid-19 in Tertiary Institutions of Learning: Challenges, Impact, and Future Preparation [Volume 2, Issue 4, 2018, Pages 69-78]
Joudi, Samira Material Sustainability and Investment Efficiency [Volume 7, Issue 4, 2023, Pages 77-91]
K
K, MARAN An Empirical Study on The Impact of Macro-Economic Varables on Asian Stock Markets Returns [Volume 6, Issue 1, 2022, Pages 15-24]
Kamali, Ehsan Scheme of Recent Advances in the Field of Accounting and Economics: Application of Macro Accounting Theory in Economic Forecasting [Volume 4, Issue 1, 2020, Pages 79-97]
Kamali, Ehsan Auditor Management by the Client using the Omissions and Auditor’s Assessment of the Misstatements Detection: Bait for the Auditor Management [Volume 6, Issue 4, 2022, Pages 29-43]
Kamali Kermani, Narjes The Relationship between Specific Fluctuations, Liquidity Risk, and Stock Return in Listed Companies on Tehran Stock Exchange [Volume 2, Issue 3, 2018, Pages 49-60]
Kardan, Behzad The Relationship between Governance Indicators and Firm Performance [Volume 3, Issue 3, 2019, Pages 39-56]
Kardan, Behzad The Impact of ESG Performance on Capital Market Sensitivity [Volume 10, Issue 3, 2026, Pages 95-111]
Kareem, Tajudeen AyofeAudit Committee Characteristics and Sustainable Growth Among Selected Listed Non-Financial Firms in Nigeria [Volume 6, Issue 3, 2022, Pages 1-13]
Kargar, Hamed The Effect of Family Ownership on the Adjustment Speed of Financial Leverage towards Optimal Leverage [Volume 8, Issue 2, 2024, Pages 39-49]
Karimabadi, Mohammad Professional Ethical Priorities in Auditing using the Delphi Fuzzy Approach [Volume 6, Issue 1, 2022, Pages 25-33]
Karimi, Akram The Role of Financial Ratios in Explaining Information Quality Using the Factor Analysis Approach [Volume 7, Issue 1, 2023, Pages 1-21]
Karimi, Hamid The Impact of Severe Managerial Remuneration Cut on Audit Fees Regarding Audit Quality: Evidence from Iran [Volume 4, Issue 1, 2020, Pages 65-77]
Karimi, Mohammad The Impact of Economic Policy Uncertainty on Stock Liquidity with a Focus on the Role of Financial Disclosure [Volume 9, Issue 4, 2025, Pages 101-125]
Karimi, Zohre Modeling the Factors Affecting the Use of Environmental Management Accounting Tools [Volume 1, Issue 1, 2017, Pages 83-96]
Kashanipour, Mohammad Systematic Review of the Factors Influencing Cognitive Management Control Systems: A Meta-Synthesis Approach [Volume 10, Issue 1, 2026, Pages 91-116]
Kavoosi, Mina The Pricing of Auditor Market Power: Evidence from Iran [Volume 1, Issue 1, 2017, Pages 97-121]
Kazemi, Iraj Ranking the Factors Affecting the Level of Tax Compliance within the Framework of Comprehensive Tax Plan [Volume 10, Issue 3, 2026, Pages 21-45]
Kazemioloum, Mahdi The Impact of Key Audit Matters Disclosure on Audit Report Lag: The Moderating Effect of Audit Firm Partner Gender Diversity [Volume 10, Issue 1, 2026, Pages 67-89]
Kazempour Barough, Mahdi The Effect of Working Capital Management on Cost Stickiness Considering the Mediating Role of Financial Constraints [Volume 10, Issue 2, 2026, Pages 153-170]
Keshtgar, Nafiseh Macroprudential Policy and the Risk Exposure of Commercial Banks [Volume 10, Issue 3, 2026, Pages 79-93]
Khafi, Reyhaneh The Relationship between Normal and Abnormal Audit Fees and Financial Restatements [Volume 4, Issue 2, 2020, Pages 85-102]
Khajavai, Shokrollah Corporate Social Responsibility and Stock Price Crash Risk: Evidence from an Emerging Market [Volume 2, Issue 1, 2018, Pages 95-114]
Khajavai, Shokrollah The Effect of Performance Evaluation System Dimensions on Organizational Results: A Financial Approach and Organizational Capabilities [Volume 9, Issue 3, 2025, Pages 99-118]
Khajezadeh, Reza Board Characteristics, Audit Fees, and Political Connections: An Integration of Resource Dependence and Agency Theories [Volume 10, Issue 3, 2026, Pages 163-185]
Khaksari, Iman Investigating the Effect of Financial Crisis Severity on the Relationship between Competitiveness and Profitability in the Product Market [Volume 2, Issue 3, 2018, Pages 17-28]
Khalife Soltani, Nahid Sadat Recognition of the Skills and Knowledge of Iranian Auditors at workplace [Volume 2, Issue 2, 2018, Pages 32-57]
Khalili Araghi, Maryam The Role of Sukuk in the Economic Growth of Islamic Countries: An Approach to the Absorption of Liquidity Available in Iran [Volume 8, Issue 2, 2024, Pages 23-38]
Khani, Zabihollah The Moderator Role of Auditor's Expertise in the Industry on the Relationship between Characteristics of the Audit Committee and Audit Report Lag [Volume 3, Issue 4, 2019, Pages 1-11]
Khanmohammadi, Mohammad Hamed Developing the Audit Quality Measurement Model Using Structural Equation Modeling [Volume 4, Issue 2, 2020, Pages 37-53]
Khanmohammadi, Mohammad Hamed Management Characteristics and Audit Opinion Shopping [Volume 5, Issue 4, 2021, Pages 77-99]
Khayat Sadigh, Parisa Dividend Policy Mediating on Quality of Corporate Governance and Informative Income Smoothing [Volume 1, Issue 1, 2017, Pages 1-18]
Khayat Sarkar, Mohammad The Impact of Strategic Corporate Social Responsibility on Tax Avoidance via Job Meaningfulness and the Mediating Role of Ethical Leadership [Volume 6, Issue 1, 2022, Pages 1-13]
Khodabakhshian Naeni, Mohamadreza The Impact of Psychological Dimensions of Financial anagers on Financial Reporting Quality [Volume 6, Issue 1, 2022, Pages 67-75]
Khodabakhshi Parijan, Khadijeh The Impact of Changes and Ranking Discrepancies in Sustainability Reporting on Stock Returns [Volume 10, Issue 1, 2026, Pages 151-166]
Khodadadi, Mozhgan The Relationship between Intellectual Capital Components and Audit Market Competition [Volume 4, Issue 2, 2020, Pages 67-84]
Khodamipour, Ahmad The Effect of Valuing Social Responsibility by Combining the Company's Life Cycle [Volume 8, Issue 2, 2024, Pages 85-100]
Khodamipour, Ahmad The Moderating Effect of Power Distance on the Relationship between Conscientiousness and Extraversion with Auditors' Impartiality [Volume 10, Issue 3, 2026, Pages 139-161]
Khoramin, Manoochehr The Relationship between Return Equities, Independence of the Board of Directors and Environmental Sensitivity of Industry Group and the Social Responsibility [Volume 2, Issue 1, 2018, Pages 75-92]
Khorasani, Mahnaz The Impact of Company Characteristics on Return Volatility in Sorted Portfolios: A Hybrid Asymmetric Conditional Variance Approach [Volume 8, Issue 4, 2024, Pages 71-88]
Khorramabadi, Mahdi Investigation of the Relationship Between Debt Structure, Credit Rating, and Audit Fees in Companies [Volume 10, Issue 1, 2026, Pages 167-185]
Khoshakhlagh, Hasan The Impact of Psychological Dimensions of Financial anagers on Financial Reporting Quality [Volume 6, Issue 1, 2022, Pages 67-75]
Khotanlou, Mohsen The Impact of Key Audit Matters Disclosure on Audit Report Lag: The Moderating Effect of Audit Firm Partner Gender Diversity [Volume 10, Issue 1, 2026, Pages 67-89]
Kiyanmehr, Shahram Evaluating the Effect of COVID-19 on Profitability and Bank Performance [Volume 7, Issue 3, 2023, Pages 67-86]
Kordlouoie, Hamidreza Accepting Financial Transactions Using Blockchain Technology and Cryptocurrency based on the TAM Model: A Case Study of Iranian Users [Volume 6, Issue 2, 2022, Pages 97-109]
L
Lari Dashtbayaz, Mahmoud The Relationship between Financial Reporting Quality and Corporate Performance: Evidence from Iran [Volume 2, Issue 2, 2018, Pages 13-31]
Lari Dashtbayaz, Mahmoud Evaluating the Effect of COVID-19 on Profitability and Bank Performance [Volume 7, Issue 3, 2023, Pages 67-86]
Lari Dasht Bayaz, Mahmoud Audit Quality, Risk-Taking, and Value Creation: Iranian Evidence [Volume 3, Issue 1, 2019, Pages 97-111]
Leici, Fatemeh The Impact of Audit Report on Earnings Quality Emphasizing the Moderating Role of Corporate Governance Quality [Volume 3, Issue 2, 2019, Pages 1-15]
Leici, Zeynab The Impact of Audit Report on Earnings Quality Emphasizing the Moderating Role of Corporate Governance Quality [Volume 3, Issue 2, 2019, Pages 1-15]
Leisi, Alireza Asymmetric Effect of Return on Assets on the Profitability of Listed Firms on Tehran Stock Exchange Based on Variance Heteroscedasticity Model [Volume 2, Issue 3, 2018, Pages 71-80]
Lotfi, Afsaneh The Relationship between Management Entrenchment and Audit Opinion Shopping [Volume 5, Issue 2, 2021, Pages 79-92]
Lotfi, Faramarz The Effect of Auditor’s Characteristics on the Future Stock Price Crash Risk [Volume 6, Issue 2, 2022, Pages 83-95]
M
Mahmoodi, Ali The Effect of Performance Evaluation System Dimensions on Organizational Results: A Financial Approach and Organizational Capabilities [Volume 9, Issue 3, 2025, Pages 99-118]
Mahmudi, Mahmudi The Effect of Audit Quality, Corporate Governance and CSR on Real Earning Management: Indonesian Evidence [Volume 8, Issue 4, 2024, Pages 125-138]
Malekian, Esfandyar Individual Differences in Investor Decision-making: Examining Representativeness Heuristics and Cognitive Reflection [Volume 7, Issue 4, 2023, Pages 109-121]
Malek Sadat, Seyed Saeed The Effect of Some Macroeconomic Variables on the Performance Indicators of Companies Listed on The Tehran Stock Exchange During Sanction Periods (before and after the JCPOA) [Volume 8, Issue 2, 2024, Pages 101-118]
Manafi, Abolfazl Digital Accounting Legitimacy Perspectives Based on the Need for More Developed Software Services [Volume 9, Issue 4, 2025, Pages 149-181]
Mansourfar, Gholamreza Dividend Policy Mediating on Quality of Corporate Governance and Informative Income Smoothing [Volume 1, Issue 1, 2017, Pages 1-18]
Mansourfar, Gholamreza Material Sustainability and Investment Efficiency [Volume 7, Issue 4, 2023, Pages 77-91]
Mansourfar, Gholamreza The Impact of The Revolving Door Phenomenon on the Financial Performance [Volume 10, Issue 2, 2026, Pages 111-124]
Manzar Zade, Hashem The Effect of Some Macroeconomic Variables on the Performance Indicators of Companies Listed on The Tehran Stock Exchange During Sanction Periods (before and after the JCPOA) [Volume 8, Issue 2, 2024, Pages 101-118]
Marfou, Mohammad Audit Quality Improvement Model in the Economic Environment of Iran [Volume 7, Issue 1, 2023, Pages 109-127]
Marfou, Mohammad An Analysis of scientific research in the field of international financial reporting standards: A Scientometric study [Volume 9, Issue 1, 2025, Pages 175-198]
Mashayekh, Shahnaz The Information Content of Sustainability Reporting of Companies in Iran's Capital Market with an Emphasis on its Quality [Volume 9, Issue 3, 2025, Pages 17-32]
Mashayekhi, Bita Mitigating the Mental Accounting Cognitive Bias through Instruction [Volume 8, Issue 1, 2024, Pages 89-109]
Masih Abadi, Abolghasem The Tone of Market Participants' Opinions via Social Media and Capital Market Reaction [Volume 6, Issue 4, 2022, Pages 45-60]
Massihabadee, Abolghassem Voluntary Information Disclosure: A Tool for Organizational Leadership [Volume 2, Issue 2, 2018, Pages 100-110]
Mastechaman, Naser A Comprehensive Talent Management Plan in Iranian Accounting and Auditing Using the Grounded Theory Approach [Volume 5, Issue 3, 2021, Pages 49-64]
Matinfard, Mehran Evaluating the Effect of Political Uncertainty on the Cost Stickiness [Volume 2, Issue 4, 2018, Pages 1-10]
Matoufi, Alireza Market Fragility and Stock Returns: Evidence from Tehran Stock Exchange [Volume 6, Issue 2, 2022, Pages 69-82]
Mazaheri, Marzieh Designing a Model of Intangible Causes of Bankruptcy by TISM [Volume 7, Issue 3, 2023, Pages 17-37]
Mazaheri, Mohamad Moein The Relationship between Corporate Governance and Intellectual Capital of Companies Listed on the Tehran Stock Exchange [Volume 2, Issue 1, 2018, Pages 47-59]
Mehrabanpour, Mohammadreza Modeling the Consequences of the Auditors' Leaving the Public Accounting Profession: Is There a Brain Drain in Auditing? [Volume 7, Issue 1, 2023, Pages 69-91]
Mehrabanpour, Mohammadreza Systematic Review of the Factors Influencing Cognitive Management Control Systems: A Meta-Synthesis Approach [Volume 10, Issue 1, 2026, Pages 91-116]
Mehrabanpour, Mohammadreza Identifying the drivers of asset quality review in Iranian banks [Volume 10, Issue 1, 2026, Pages 187-207]
Mehrani, Sasan A Comprehensive Talent Management Plan in Iranian Accounting and Auditing Using the Grounded Theory Approach [Volume 5, Issue 3, 2021, Pages 49-64]
Mehrani, Sasan The Relationship between Performance-based Budgeting Characteristics with the Integrated Reporting Approach in the Public Sector [Volume 7, Issue 4, 2023, Pages 57-75]
Mehrazeen, Alireza The Tone of Market Participants' Opinions via Social Media and Capital Market Reaction [Volume 6, Issue 4, 2022, Pages 45-60]
Mehrazeen, Ali Reza Voluntary Information Disclosure: A Tool for Organizational Leadership [Volume 2, Issue 2, 2018, Pages 100-110]
Mehrazin, Alireza The Impact of Economic Policy Uncertainty on Stock Liquidity with a Focus on the Role of Financial Disclosure [Volume 9, Issue 4, 2025, Pages 101-125]
Mehrazin, Alireza Judgment and Decision-Making in Accounting and Auditing: The Perspective of the Individual, Task, and Environment [Volume 10, Issue 1, 2026, Pages 117-149]
Mehregan, Mohammadreza Evaluation of Cooperation Strategy in Financial Services Supply Chain Based on Prospect Theory and Game Theory [Volume 7, Issue 1, 2023, Pages 93-108]
Menati, Vahid A Comparative Study of XGBoost and Artificial Neural Networks for Earnings Management Prediction [Volume 10, Issue 2, 2026, Pages 69-87]
Minab, Maryam Evaluating the Effect of Political Uncertainty on the Cost Stickiness [Volume 2, Issue 4, 2018, Pages 1-10]
Mirabbasi, Saman Board Characteristics, Audit Fees, and Political Connections: An Integration of Resource Dependence and Agency Theories [Volume 10, Issue 3, 2026, Pages 163-185]
Mirhossini, Iraj Board Characteristics, Audit Fees, and Political Connections: An Integration of Resource Dependence and Agency Theories [Volume 10, Issue 3, 2026, Pages 163-185]
Mirjalili, Seyed Hossein Macroprudential Policy and the Risk Exposure of Commercial Banks [Volume 10, Issue 3, 2026, Pages 79-93]
Mirzaee, Mahin The Role of Intellectual Capital Components on the Quality of Internal Control and Financial Restatements in Iran [Volume 3, Issue 2, 2019, Pages 27-41]
Moayeri, Maedeh A Comparative Study of XGBoost and Artificial Neural Networks for Earnings Management Prediction [Volume 10, Issue 2, 2026, Pages 69-87]
Moghadam, Hossein The Role of Financial Ratios in Explaining Information Quality Using the Factor Analysis Approach [Volume 7, Issue 1, 2023, Pages 1-21]
Moghadam, Zahra Game Theory-Based Analysis of the Relationship between Managers and Shareholders: An Emphasis on Information Disclosure Quality, Audit Quality and Expected Return [Volume 9, Issue 2, 2025, Pages 1-20]
Mohammadi, Ahmad Identifying the Effective Components in Validating the Declared Taxable Income of Companies: Using the Structural Equation Model [Volume 8, Issue 4, 2024, Pages 25-49]
Mohammadi, Emran Exploring the Evolution of Robust Portfolio Optimization: A Scientometric Analysis [Volume 8, Issue 3, 2024, Pages 75-92]
Mohammadi, Emran Robust Portfolio Optimization using LSTM-based Stock and Cryptocurrency Price Prediction: An Application of Algorithmic Trading Strategies [Volume 9, Issue 3, 2025, Pages 151-169]
Mohammadi, Javad The Role of Sukuk in the Economic Growth of Islamic Countries: An Approach to the Absorption of Liquidity Available in Iran [Volume 8, Issue 2, 2024, Pages 23-38]
Mohammadi, Nasim The Effect of Financial Literacy on Investors' Financial Risk Tolerance [Volume 5, Issue 3, 2021, Pages 25-34]
Mohammadi, Shaban Audit Committee Attributes and Readability of Financial Statement Footnotes [Volume 3, Issue 2, 2019, Pages 43-63]
Mohammadi, Shaban Impact of Corporate Lobbying on Board Compensation and Audit Quality [Volume 4, Issue 3, 2020, Pages 1-15]
Mohammadi Khanghah, Golshan The Impact of COVID-19 on the Credit Rating of Companies by Separate Industry [Volume 10, Issue 1, 2026, Pages 209-218]
Mohammadimehr, Javad Systematic Review of the Factors Influencing Cognitive Management Control Systems: A Meta-Synthesis Approach [Volume 10, Issue 1, 2026, Pages 91-116]
Mohammadi Nodeh, Fazel Comprehensive Identification and Ranking of Factors Affecting the Credibility of Financial Reports in Iran in the Light of Stakeholder Theory and Organizational Legitimacy Theory [Volume 9, Issue 3, 2025, Pages 81-98]
Mohammadzadeh, Hosein The Impact of Intangible Assets and Intellectual Capital on Audit Risk [Volume 4, Issue 1, 2020, Pages 35-47]
Mohammadzadeh Saleteh, Heidar The Role of Environmental Structures on the Resilience of Companies in the Iranian Capital Market [Volume 3, Issue 3, 2019, Pages 19-29]
Mohammadzadeh Salteh, Heydar A Comprehensive Talent Management Plan in Iranian Accounting and Auditing Using the Grounded Theory Approach [Volume 5, Issue 3, 2021, Pages 49-64]
Mohammadzadeh Salteh, Heydar Developing a Model for Improving Tax Auditing Quality in Iran [Volume 5, Issue 4, 2021, Pages 101-118]
Mohammadzadeh Salteh, Heydar The Relationship between Performance-based Budgeting Characteristics with the Integrated Reporting Approach in the Public Sector [Volume 7, Issue 4, 2023, Pages 57-75]
Mohebi, Mohammad Reza Predicting Stock Market Returns Using Temporal Fusion Transformer: A Comprehensive Data-Driven Approach [Volume 10, Issue 2, 2026, Pages 125-151]
Mohseni, Abdolreza Developing a Model to Improve the Quality of Tax Audits [Volume 6, Issue 3, 2022, Pages 73-91]
Molaei, Mahnam Designing a Model of Intangible Causes of Bankruptcy by TISM [Volume 7, Issue 3, 2023, Pages 17-37]
Molanazari, Mahnaz Mitigating the Mental Accounting Cognitive Bias through Instruction [Volume 8, Issue 1, 2024, Pages 89-109]
Molavi, Homa The Relationship between Financial Reporting Quality and Corporate Performance: Evidence from Iran [Volume 2, Issue 2, 2018, Pages 13-31]
Molavi, Shirin The Impact of Conspiracy Illusion on Auditor Independence: The Moderating Roles of Tolerance for Ambiguity and Religious Orientation [Volume 10, Issue 2, 2026, Pages 55-67]
Molla Imeny, Vahid The impact of CEOs' Ethnic characteristics on audit report lags and audit fees in Iran [Volume 3, Issue 1, 2019, Pages 75-96]
Momeni, Alireza Developing an Optimal Model of Accrual Accounting System in the Public Sector [Volume 7, Issue 3, 2023, Pages 39-52]
Momeny, Sohail Cultural Intelligence and Intellectual Capital: Evidence from External Audit Firms [Volume 9, Issue 1, 2025, Pages 109-130]
Moradi, Mahdi The Relationship between Predictive Earnings Management and Opportunistic Earnings Management with Bonus and Stock Return in Iran [Volume 2, Issue 4, 2018, Pages 53-68]
Moradi, Mahdi The impact of CEOs' Ethnic characteristics on audit report lags and audit fees in Iran [Volume 3, Issue 1, 2019, Pages 75-96]
Moradi, Mahdi The Effect of Corporate Governance on Export Performance of Iranian Listed Companies [Volume 4, Issue 4, 2020, Pages 1-14]
Moradi, Mahdi The Severity of a Client’s Negative Environmental, Social, and Governance Reputation Affect Audit Effort and Audit Quality [Volume 7, Issue 1, 2023, Pages 53-67]
Moradi, Mahdi The Effect of Organizational Culture on Implementation of Accounting Information Systems with the Mediating Role of Types of Capital [Volume 9, Issue 2, 2025, Pages 57-76]
Moradi, Mahdi Corporate Citizenship Sustainability Reporting Model Based on Adherence to Stakeholder Norms in the Capital Market [Volume 10, Issue 1, 2026, Pages 37-65]
Moradi, Mohsen Judgment and Decision-Making in Accounting and Auditing: The Perspective of the Individual, Task, and Environment [Volume 10, Issue 1, 2026, Pages 117-149]
Moradi, Ruhollah Herding Behavior in Financial Markets: Tracing the Evolution of Knowledge (1990–2025) Through a Systematic Review and Bibliometric Analysis [(Articles in Press)]
Mostafaei, Ali Comprehensive Identification and Ranking of Factors Affecting the Credibility of Financial Reports in Iran in the Light of Stakeholder Theory and Organizational Legitimacy Theory [Volume 9, Issue 3, 2025, Pages 81-98]
Mottaghi, Ali Asghar The Convergence of the Expectations between Auditors and the Users of Financial Statements: A Multidimensional Grounded Theory and Structural Equation Modeling [Volume 6, Issue 3, 2022, Pages 29-54]
Mottaghi, Ali Asghar Identifying the Effective Components in Validating the Declared Taxable Income of Companies: Using the Structural Equation Model [Volume 8, Issue 4, 2024, Pages 25-49]
Mousavi, Seyedeh Zahra Evaluation of the Increased Share of Tax Revenues from Government Revenues Using the Approach of Oil Dependency Reduction [Volume 5, Issue 2, 2021, Pages 35-43]
Mousavi Shiri, Mahmoud The Relationship between Management Ability and Audit Fees by Considering Firm Credit and Auditor’s Dependency during Financial Crises [Volume 4, Issue 1, 2020, Pages 19-34]
Mousavi Shiri, Mahmoud The Relationship between Human Resource Investment Inefficiency and Tax Avoidance: Evidence from Tehran Stock Exchange [Volume 5, Issue 3, 2021, Pages 35-47]
Mousavi Shiri, Mahmoud The Relationship between Supervisory Independence and Auditor’s Opinion Shopping: Market Competition influence [Volume 6, Issue 2, 2022, Pages 37-52]
Mousavi Shiri, Mahmoud The Role of Workforce Support on Financial Restatement: Evidence from Iran [Volume 9, Issue 3, 2025, Pages 139-150]
Muizzudin, Muizzudin Risk and Return Analysis of Government Bonds in Indonesia: A Multifactor Model Approach [Volume 8, Issue 3, 2024, Pages 63-74]
Mulla, JR The Moderating Effect of the Inflation on the Relationship between Asset Revaluation and the Financial Statements of Companies Listed on the Tehran and Bombay Stock Exchanges [Volume 6, Issue 2, 2022, Pages 53-68]
Musa, Farouk The Moderating Effect of Audit Committee on the Relationship between Board Diversity and Earnings Management of Banks in Nigeria [Volume 2, Issue 1, 2018, Pages 115-132]
N
Naderian, Arash Designing Model and Levelization of the Factors Affecting Companies’ Green Financing through Banking System [Volume 7, Issue 1, 2023, Pages 23-38]
Nagdi, Sajad Guilt Aversion and the Financial Behavior of Individuals: The Moderating Role of Ethical Ideologies [Volume 8, Issue 4, 2024, Pages 89-105]
Naghshbandi, Nader Audit Committee Attributes and Readability of Financial Statement Footnotes [Volume 3, Issue 2, 2019, Pages 43-63]
Naghshbandi, Nader Impact of Corporate Lobbying on Board Compensation and Audit Quality [Volume 4, Issue 3, 2020, Pages 1-15]
Najafi, Nabi Identifying the Effective Components in Validating the Declared Taxable Income of Companies: Using the Structural Equation Model [Volume 8, Issue 4, 2024, Pages 25-49]
Nakhaei, Habibollah Does EVA Have More Information Content with Stock Return than Profitability Ratios? Evidence from Malaysia [Volume 2, Issue 3, 2018, Pages 1-16]
Naroui, Abdul Rahman Developing an Optimal Model of Accrual Accounting System in the Public Sector [Volume 7, Issue 3, 2023, Pages 39-52]
Nasiri, Mohammadreza Analysis of Indexed Scientific Productions Related to the Subject Area of Investor Sentiment in Web Of Science Database and Construction of A Scientific Map [Volume 9, Issue 4, 2025, Pages 127-148]
Nasirzadeh, Farzaneh The Relationship Financial Statements Components and Audit Fees in Developing Countries [Volume 4, Issue 2, 2020, Pages 19-36]
Nasirzadeh, Farzaneh The Effect of Cost Categories and the Origin of their Stickiness on Earnings Forecast: A Comparative Study [Volume 4, Issue 3, 2020, Pages 17-33]
Naslemousavi, Seyedhossein Credit Rating of Companies listed on the Tehran Stock Exchange and the Effect of Tax Avoidance Using PSO Algorithm [Volume 5, Issue 4, 2021, Pages 119-134]
Naslmousavi, Seyedhossein The Effect of Auditor’s Characteristics on the Future Stock Price Crash Risk [Volume 6, Issue 2, 2022, Pages 83-95]
Nassirzadeh, Farzaneh Recognition of the Skills and Knowledge of Iranian Auditors at workplace [Volume 2, Issue 2, 2018, Pages 32-57]
Nazari, Saeideh The Role of Workforce Support on Financial Restatement: Evidence from Iran [Volume 9, Issue 3, 2025, Pages 139-150]
Nazaridavaji, Hamideh The Relationship between Earnings Quality and Audit Quality: An Iranian Angle [Volume 4, Issue 2, 2020, Pages 55-66]
Nazaridavaji, Hamideh The Relationship between the Audit Outputs and Managerial Entrenchment [Volume 5, Issue 1, 2021, Pages 99-112]
Nazaridavaji, Hamideh The Impact of ESG Performance on Capital Market Sensitivity [Volume 10, Issue 3, 2026, Pages 95-111]
Nazaripour, Mohammad Implementing Water Accounting in a Developing Economy: Barriers and Insights from Iran [Volume 9, Issue 4, 2025, Pages 205-226]
Nazemi, Amin Fraud Disclosure Tendency in Banking System: Impact of Psychological Contract Breach and Organizational Factors [Volume 8, Issue 2, 2024, Pages 67-84]
Nazemi, Amin Analyzing Board Network in Iran’s Capital Market [Volume 9, Issue 1, 2025, Pages 73-91]
Nikparast, Yasaman The Relationship between the Geographical Proximity of Institutional Owners and Disclosure of Corporate Social Responsibility by Considering the Moderating Role of Corporate Governance Mechanisms [Volume 7, Issue 2, 2023, Pages 17-37]
Nonahal Nahr, Aliakbar A Comprehensive Talent Management Plan in Iranian Accounting and Auditing Using the Grounded Theory Approach [Volume 5, Issue 3, 2021, Pages 49-64]
Nonahal Nahr, Aliakbar Comprehensive Identification and Ranking of Factors Affecting the Credibility of Financial Reports in Iran in the Light of Stakeholder Theory and Organizational Legitimacy Theory [Volume 9, Issue 3, 2025, Pages 81-98]
Nonahal Nahr, Ali Akbar Developing a Model for Improving Tax Auditing Quality in Iran [Volume 5, Issue 4, 2021, Pages 101-118]
Noori Toupkanlu, Zahra Judgment and Decision-Making in Accounting and Auditing: The Perspective of the Individual, Task, and Environment [Volume 10, Issue 1, 2026, Pages 117-149]
Norozi, Mohammad The Genesis for the Increase of Non-Performing Assets in National and Private Banks in Iran [Volume 2, Issue 4, 2018, Pages 41-52]
Nourahmadi, Marziyeh Portfolio Diversification Based on Clustering Analysis [Volume 7, Issue 3, 2023, Pages 1-16]
Nourahmadi, Marziyeh Bibliometric Analysis of Fractal Patterns in Stock Markets: Trends and Perspectives [Volume 10, Issue 2, 2026, Pages 1-20]
Nourahmadi, Mohammad Javad Bibliometric Analysis of Fractal Patterns in Stock Markets: Trends and Perspectives [Volume 10, Issue 2, 2026, Pages 1-20]
Nourani, Hossein The Genesis for the Increase of Non-Performing Assets in National and Private Banks in Iran [Volume 2, Issue 4, 2018, Pages 41-52]
Nourani, Hossein The Effect of Managerial Overconfidence on Abnormal Audit Fees with Respect to Stakeholder Equity Mechanisms [Volume 7, Issue 3, 2023, Pages 53-65]
O
Ola, Mohammad Reza Evaluating the Effect of Political Uncertainty on the Cost Stickiness [Volume 2, Issue 4, 2018, Pages 1-10]
Olagunju, Adebayo Audit Quality and Income Smoothing Among Listed Deposit Money Banks in Nigeria [Volume 9, Issue 1, 2025, Pages 1-13]
Olowookere, Johnson KolawoleAudit Committee Characteristics and Sustainable Growth Among Selected Listed Non-Financial Firms in Nigeria [Volume 6, Issue 3, 2022, Pages 1-13]
Olowookere, Johnson KolawoleAudit Quality and Income Smoothing Among Listed Deposit Money Banks in Nigeria [Volume 9, Issue 1, 2025, Pages 1-13]
Olugbenga, Ayomide Effects of Thin Capitalization on The Financial Performance of Multinational Companies in Nigeria [Volume 7, Issue 2, 2023, Pages 99-110]
Omoregbee, Godwin Effects of Thin Capitalization on The Financial Performance of Multinational Companies in Nigeria [Volume 7, Issue 2, 2023, Pages 99-110]
Orfizadeh, Saleh The Relationship between Market Value, Capital Expenditures, Value Creation and Product Market Power [Volume 5, Issue 3, 2021, Pages 107-126]
Orfizadeh, Saleh The Impact of Generational Accounting on Environmental Interactive Strategies of Capital Market Companies [Volume 9, Issue 1, 2025, Pages 33-50]
Osamor, Ifeoma Effects of Thin Capitalization on The Financial Performance of Multinational Companies in Nigeria [Volume 7, Issue 2, 2023, Pages 99-110]
Osta, Sohrab Board Diversity and Environmental Performance with a Focus on Moderating Effect of Board Independence [Volume 9, Issue 3, 2025, Pages 33-52]
P
P, VENKATESH An Empirical Study on The Impact of Macro-Economic Varables on Asian Stock Markets Returns [Volume 6, Issue 1, 2022, Pages 15-24]
Pakmaram, Asgar Introducing an ERM-based Optimal Banking Performance Development Model [Volume 3, Issue 1, 2019, Pages 47-59]
Pakmaram, Asgar The Role of Environmental Structures on the Resilience of Companies in the Iranian Capital Market [Volume 3, Issue 3, 2019, Pages 19-29]
Pakmaram, Asgar Enhancing Going Concern Prediction Models: Integrating Text Mining with Data Mining Approaches [Volume 8, Issue 3, 2024, Pages 27-42]
Pakmaram, Asgar Identifying Behavioral Financial Components Using Emotional-Cognitive Dimensions and its Role in the Capital Market Crisis [Volume 9, Issue 3, 2025, Pages 53-80]
Panahian, Hosein Designing an Earnings Management Improvement Model for Iranian knowledge-based Firms [Volume 6, Issue 4, 2022, Pages 61-79]
Parsaei, Mona Mitigating the Mental Accounting Cognitive Bias through Instruction [Volume 8, Issue 1, 2024, Pages 89-109]
Parveen, Nasim Board Diversity and Environmental Performance with a Focus on Moderating Effect of Board Independence [Volume 9, Issue 3, 2025, Pages 33-52]
Parvizikia, Hamed The Analysis of Peer Effects in Environmental, Social, and Governance Disclosure: The Moderating Role of Firm Experience and Size [Volume 10, Issue 2, 2026, Pages 37-54]
Pifeh, Ahmad CEO Turnover and Internal Control Material Weaknesses [Volume 3, Issue 1, 2019, Pages 29-45]
Pifeh, Ahmad The Structural and Environmental Challenges and Bottlenecks of Financial Supervision of the Accountants of the Executive Organs of the Country: An Approach to Optimal Implementation of the Public Sector Accounting System [Volume 3, Issue 2, 2019, Pages 99-114]
Pimentel, Pedro Sectoral Herding and Volatility in the Chinese Stock Market: Lessons from COVID-19 [Volume 10, Issue 3, 2026, Pages 1-19]
Pirayesh Shirazi, Payam Presenting a New Model for Evaluating the Performance of Iranian Stock Exchange Firms by Emphasizing the Localization Approach [Volume 6, Issue 3, 2022, Pages 93-110]
Piri, Habib The Role of Management Ability, Political Influence and Financial Pressure in the Assets and Liability Management of Iranian Banks [Volume 4, Issue 4, 2020, Pages 15-29]
Piri, Parviz The Effect of Managers’ Delta and Vega on the Asymmetric Cost Behavior of Companies [Volume 8, Issue 4, 2024, Pages 107-123]
Piri, Parviz Modeling the Relationship between Financial Stability and Banking Risks: Artificial Intelligence Approach [Volume 9, Issue 2, 2025, Pages 113-133]
Pishghadam, Iliya Financial Stress Research Under the Magnitude Mind Lens [Volume 10, Issue 3, 2026, Pages 201-221]
Poorfakharan, Mohammad Reza The Role of Financial Ratios in Explaining Information Quality Using the Factor Analysis Approach [Volume 7, Issue 1, 2023, Pages 1-21]
Poorheidari, Omid The Moderating Effect of Power Distance on the Relationship between Conscientiousness and Extraversion with Auditors' Impartiality [Volume 10, Issue 3, 2026, Pages 139-161]
Poorzamani, Zahra Cultural Intelligence and Intellectual Capital: Evidence from External Audit Firms [Volume 9, Issue 1, 2025, Pages 109-130]
Pourgadimi, Kiumars Presenting the Development of the Beneish Model with Emphasis on Economic Features using Neural Network, Vector Machine, and Random Forest [Volume 6, Issue 4, 2022, Pages 15-28]
Pourghaffar, Javad The Relationship between Performance-based Budgeting Characteristics with the Integrated Reporting Approach in the Public Sector [Volume 7, Issue 4, 2023, Pages 57-75]
Pourghanbari, Fereshteh Investigating the Factors Affecting Accountants' Behavioral Intentions in Accounting Information System Adoption: Empirical Evidence of Unified Theory of Acceptance and Use of technology, and Task-Fit Model [Volume 6, Issue 3, 2022, Pages 111-126]
Pourmansouri, Rezvan State-Linked Political Exposure and Intellectual Capital Investment: The Moderating Role of Managerial Ability [(Articles in Press)]
Poursasan, Simin The Relationship between Predictive Earnings Management and Opportunistic Earnings Management with Bonus and Stock Return in Iran [Volume 2, Issue 4, 2018, Pages 53-68]
Putra, I Nyoman Nugraha ArdanaCarbon Emission Disclosure and Firm Value: The Moderating Role of Corporate Governance [Volume 9, Issue 3, 2025, Pages 1-15]
R
Raeisi, Hanieh The Role of Electronic Receipt and Payment Instruments in the Development of Banking Services [Volume 4, Issue 4, 2020, Pages 83-96]
Rafiean Esfahani, Marziyeh The Impact of Government Credits on Bank Risk and Profitability (Case study: Organization of Islamic Cooperation Countries) [Volume 7, Issue 2, 2023, Pages 1-16]
Rafiee, Faezeh The Relationship between Human Resource Investment Inefficiency and Tax Avoidance: Evidence from Tehran Stock Exchange [Volume 5, Issue 3, 2021, Pages 35-47]
Rahimi, Kazem Judgment and Decision-Making in Accounting and Auditing: The Perspective of the Individual, Task, and Environment [Volume 10, Issue 1, 2026, Pages 117-149]
Rahimi Dastjerdi, Mohsen The Relationship between Executive Cash Compensation and Corporate Governance, Income Smoothing, Discretionary Accruals, and Firm Value [Volume 3, Issue 1, 2019, Pages 61-73]
Rahimzadeh, Farzad The Asymmetric Effects of Stock Returns on Trading Volume in Tehran Stock Exchange [Volume 2, Issue 2, 2018, Pages 1-12]
Rahimzadeh, Farzad The Effect of Company Ownership Structure on the Stock Price Crash Risk in Iran: A Panel Co-Integration Approach with Cross-Sectional Dependence [Volume 6, Issue 4, 2022, Pages 1-14]
Rahmanian Koushkaki, Abdolrasoul The Effect of Family Ownership on the Adjustment Speed of Financial Leverage towards Optimal Leverage [Volume 8, Issue 2, 2024, Pages 39-49]
Rahmani Picha, Norollah The Methodology of Social and Stakeholders’ Analysis to Participate in Corporate Sustainability Using Tax Compliance [Volume 8, Issue 2, 2024, Pages 1-21]
Rahrovi Dastjerdi, Alireza The Effect of The Common Auditor in Supply Chain on Corporate Tax Avoidance [Volume 9, Issue 2, 2025, Pages 157-174]
Rajabdorri, Hossein The Relationship between Return Equities, Independence of the Board of Directors and Environmental Sensitivity of Industry Group and the Social Responsibility [Volume 2, Issue 1, 2018, Pages 75-92]
Rajabdorri, Hossein The Moderator Role of Auditor's Expertise in the Industry on the Relationship between Characteristics of the Audit Committee and Audit Report Lag [Volume 3, Issue 4, 2019, Pages 1-11]
Rajabi, Ehsan Single Monetary Policy, Inflation Targeting, Interest Rate Targeting and Bank Efficiency in the Euro Area: Panel Generalized Method of Moments Approach [Volume 5, Issue 3, 2021, Pages 1-23]
Rajaei Khoramabad, Raha The Effect of Abnormal Audit Fees on Internal Control Weakness [Volume 4, Issue 3, 2020, Pages 81-96]
Rajaei Khoramabad, Raha The Relationship between the Audit Outputs and Managerial Entrenchment [Volume 5, Issue 1, 2021, Pages 99-112]
Rakhshani, Fatemeh CEOs’ Decision-making Power and Stock Price Crash Risk: Evidence from Iran [Volume 2, Issue 3, 2018, Pages 29-47]
Ramezani, Ali Akbar Credit Rating of Companies listed on the Tehran Stock Exchange and the Effect of Tax Avoidance Using PSO Algorithm [Volume 5, Issue 4, 2021, Pages 119-134]
Ramezani, Ali Akbar The Effect of Auditor’s Characteristics on the Future Stock Price Crash Risk [Volume 6, Issue 2, 2022, Pages 83-95]
Ramezani Sharif Abadi, Mostafa The effect of Size, Value and Idiosyncratic Risk Anomalies on the Relationship between Tail Risk and Stock Excess Returns [Volume 6, Issue 1, 2022, Pages 77-90]
Ramroz, Alireza The Relationship between Financing Constraints and Cost of Equity of Iranian Listed Companies [Volume 1, Issue 1, 2017, Pages 53-66]
Ranjbar, Mohammad Hossein Management Characteristics and Audit Opinion Shopping [Volume 5, Issue 4, 2021, Pages 77-99]
Ranjouri, Siamak Impact of XBRL on Internal Audit Performance [Volume 3, Issue 4, 2019, Pages 13-21]
Rasaei, Iman The Relationship between Management Ability and Audit Fees by Considering Firm Credit and Auditor’s Dependency during Financial Crises [Volume 4, Issue 1, 2020, Pages 19-34]
Rashki Ghaleno, Mahin Wavelet Analysis of Stock Returns and Total Index with Moving Average of Stock Returns and Total Index [Volume 9, Issue 1, 2025, Pages 93-107]
Rasti, Fatemeh Mapping Research on Corporate Governance and Market Transparency: A Bibliometric Review [(Articles in Press)]
Ratnawati, Juli Upper Echelons and Corporate Tax Behavior: The Role of CEO Overconfidence and Financial Education [(Articles in Press)]
Razdar, Mohammad Reza The Relationship Between Accruals and Investors' Perceptions of Earnings Forecast Error [Volume 3, Issue 2, 2019, Pages 17-25]
Rekabdar, Ghasem Deviation from Industry Norms, Financial Restatements and Audit Opinion [Volume 9, Issue 2, 2025, Pages 77-92]
Rezaee, Golamreza rezaee Corporate Social Responsibility and Stock Price Crash Risk: Evidence from an Emerging Market [Volume 2, Issue 1, 2018, Pages 95-114]
Rezaee, Seyed Mojtaba Investigating the effect of independent board of directors on the relationship between ownership structure and corporate sustainability performance disclosure [Volume 7, Issue 3, 2023, Pages 87-103]
Rezaei, Farzin Sociology of ideological perspective, professional ethical commitment and value judgments of Iranian certified public accountant toward SDGs [(Articles in Press)]
Rezaei, Nader Evidence for the Ability of the Regression Model and Particle Swarm Optimization Algorithm in Predicting Future Cash Flows [Volume 2, Issue 4, 2018, Pages 79-95]
Rezaei, Nader Introducing an ERM-based Optimal Banking Performance Development Model [Volume 3, Issue 1, 2019, Pages 47-59]
Rezaei, Nader Enhancing Going Concern Prediction Models: Integrating Text Mining with Data Mining Approaches [Volume 8, Issue 3, 2024, Pages 27-42]
Rezaei, Nader Identifying Behavioral Financial Components Using Emotional-Cognitive Dimensions and its Role in the Capital Market Crisis [Volume 9, Issue 3, 2025, Pages 53-80]
Rezaei, Zabihollah Systematic Review of the Factors Influencing Cognitive Management Control Systems: A Meta-Synthesis Approach [Volume 10, Issue 1, 2026, Pages 91-116]
Rezaei Pitenoei, Yasser Corporate Inertia and Information Asymmetry: Evidence from Iran [Volume 8, Issue 3, 2024, Pages 1-25]
Rezvani, Mohammad Shahab Evaluation of Cooperation Strategy in Financial Services Supply Chain Based on Prospect Theory and Game Theory [Volume 7, Issue 1, 2023, Pages 93-108]
Roosta, Manuchehr Managerial Ability Concept and Measurement Models in Accounting: A Systematic Literature Review [Volume 7, Issue 4, 2023, Pages 29-56]
Rostami, Abbas New Evidence on the Determinants of Internal Control Weaknesses [Volume 3, Issue 2, 2019, Pages 65-81]
Rostami, Vahab New Evidence on the Determinants of Internal Control Weaknesses [Volume 3, Issue 2, 2019, Pages 65-81]
Rostami, Vahab Audit Expectation Gap in Islamic Countries [Volume 3, Issue 4, 2019, Pages 55-72]
Rostami, Vahab The Effect of Family Ownership on the Adjustment Speed of Financial Leverage towards Optimal Leverage [Volume 8, Issue 2, 2024, Pages 39-49]
Rostami OstadKelayeh, Shoeyb Analyzing the Attitude of Iranian Auditing Experts toward the Business Risk Audit Efficiency for Stakeholders [Volume 6, Issue 4, 2022, Pages 81-100]
Rouhi, Safoura The Relationship between Auditor’s Narcissism and Expectation Gap with Audit Fees: Evidence from an Emerging Market [Volume 5, Issue 1, 2021, Pages 79-97]
Rouhi, Safoura The Effect of Board Characteristics on Intellectual Capital: Case of Iran and Iraq [Volume 5, Issue 3, 2021, Pages 65-81]
Roumiani Kar, Reza Analysis of Indexed Scientific Productions Related to the Subject Area of Investor Sentiment in Web Of Science Database and Construction of A Scientific Map [Volume 9, Issue 4, 2025, Pages 127-148]
S
Saba, Mina The Impact of Company Characteristics on Return Volatility in Sorted Portfolios: A Hybrid Asymmetric Conditional Variance Approach [Volume 8, Issue 4, 2024, Pages 71-88]
Saberi Postchi, Seyed Hojjat Effect of Auditors' Characteristics on Relationship between Geographical Diversification and Real Earnings Management [Volume 5, Issue 4, 2021, Pages 55-75]
Sadeghi, Mohammad Reza Mapping Research on Corporate Governance and Market Transparency: A Bibliometric Review [(Articles in Press)]
Sadeghi, Mohammad Sadegh The Impact of Professional Ethics, Social Structure, and Religious Attitude on Auditors’ Judgments: A Comparison of the Environments in India and Iran [Volume 8, Issue 4, 2024, Pages 51-69]
Sadeghi Moghadam, Mohammad Reza The Genesis for the Increase of Non-Performing Assets in National and Private Banks in Iran [Volume 2, Issue 4, 2018, Pages 41-52]
Sadeghi Panah, Javad Market Fragility and Stock Returns: Evidence from Tehran Stock Exchange [Volume 6, Issue 2, 2022, Pages 69-82]
SadeghzadehMaharluie, Mohammad Corporate Social Responsibility and Stock Price Crash Risk: Evidence from an Emerging Market [Volume 2, Issue 1, 2018, Pages 95-114]
Sadeqi, Hojjatollah Portfolio Diversification Based on Clustering Analysis [Volume 7, Issue 3, 2023, Pages 1-16]
Sadeqian, Somayeh The Impact of Changes and Ranking Discrepancies in Sustainability Reporting on Stock Returns [Volume 10, Issue 1, 2026, Pages 151-166]
Saei, Mohamad Javad The Effect of Cost Categories and the Origin of their Stickiness on Earnings Forecast: A Comparative Study [Volume 4, Issue 3, 2020, Pages 17-33]
Saeidi, Hadi Impact of Corporate Lobbying on Board Compensation and Audit Quality [Volume 4, Issue 3, 2020, Pages 1-15]
Saeidi, Parviz Market Fragility and Stock Returns: Evidence from Tehran Stock Exchange [Volume 6, Issue 2, 2022, Pages 69-82]
Saeidi, Parviz Designing Model and Levelization of the Factors Affecting Companies’ Green Financing through Banking System [Volume 7, Issue 1, 2023, Pages 23-38]
Saeidi Gharaghani, Moslem The Impact of Company’s Entrance into Article 141 of the Iranian Trade Act on Audit Fees: Evidence from Tehran Stock Exchange [Volume 2, Issue 3, 2018, Pages 61-70]
Safaei, Mahdi The Primacy of Control: A Risk-Centric TCO Framework for Generative AI and the Financial Irrelevance of Productivity [Volume 10, Issue 1, 2026, Pages 1-19]
Safari Gerayli, Mehdi Behavioral Voice Stimulus Fundamentals and Internal Auditors’ Moral Courage: Evidence from Iran [Volume 6, Issue 4, 2022, Pages 101-126]
Safari Gerayli, Mehdi Corporate Inertia and Information Asymmetry: Evidence from Iran [Volume 8, Issue 3, 2024, Pages 1-25]
Safari Gerayli, Mehdi The Impact of Generational Accounting on Environmental Interactive Strategies of Capital Market Companies [Volume 9, Issue 1, 2025, Pages 33-50]
Safari Gerayli, Mehdi Digital Accounting Legitimacy Perspectives Based on the Need for More Developed Software Services [Volume 9, Issue 4, 2025, Pages 149-181]
Safarzadeh Bandari, Mohammad Hossein Collaboration Network Analysis of Papers Published in English language Accounting and Finance Journals in Iran [Volume 8, Issue 1, 2024, Pages 39-65]
Safdarian, leyla Designing a Model of Intangible Causes of Bankruptcy by TISM [Volume 7, Issue 3, 2023, Pages 17-37]
Saghafi, Ali Intellectual Capital Measurement Model for Iran by Fuzzy Delphi [Volume 5, Issue 1, 2021, Pages 49-61]
Saghafi, Mahdi Wavelet Analysis of Stock Returns and Total Index with Moving Average of Stock Returns and Total Index [Volume 9, Issue 1, 2025, Pages 93-107]
Saghafi, Mahdi The Impact of Environmental, Social, and Governance Disclosure on Research and Development Investment: The Mediating Role of External Financing [(Articles in Press)]
Sajadpour, Rahman Ranking the Factors Affecting the Level of Tax Compliance within the Framework of Comprehensive Tax Plan [Volume 10, Issue 3, 2026, Pages 21-45]
Salarmoradi, Farzaneh The Effect of Corporate Governance on Export Performance of Iranian Listed Companies [Volume 4, Issue 4, 2020, Pages 1-14]
Salehi, Hamid A Deep Learning Framework to Model the Moderating Effect of Ethical Leadership on Emerging Technology’s Impact on Auditors’ Professional Judgment [Volume 10, Issue 2, 2026, Pages 89-110]
Salehi, Hamidreza Investigating the Effect of Business Strategy and Corporate Governance on Cash Balance Policies of Listed Companies in Tehran Stock Exchange [Volume 5, Issue 1, 2021, Pages 41-47]
Salehi, Mahdi Evaluating the Effect of COVID-19 on Profitability and Bank Performance [Volume 7, Issue 3, 2023, Pages 67-86]
Salehi, Mahdi The Effect of Organizational Culture on Implementation of Accounting Information Systems with the Mediating Role of Types of Capital [Volume 9, Issue 2, 2025, Pages 57-76]
Salehi, Mahdi Corporate Citizenship Sustainability Reporting Model Based on Adherence to Stakeholder Norms in the Capital Market [Volume 10, Issue 1, 2026, Pages 37-65]
Salehipour, Fereshteh Asymmetric Effect of Return on Assets on the Profitability of Listed Firms on Tehran Stock Exchange Based on Variance Heteroscedasticity Model [Volume 2, Issue 3, 2018, Pages 71-80]
Salehi Vaziri, Seed Mohsen The Severity of a Client’s Negative Environmental, Social, and Governance Reputation Affect Audit Effort and Audit Quality [Volume 7, Issue 1, 2023, Pages 53-67]
Salehnezhad, Seyed Hasan Investigating the effect of independent board of directors on the relationship between ownership structure and corporate sustainability performance disclosure [Volume 7, Issue 3, 2023, Pages 87-103]
Salman Abbood, Wafaa The Economic Consequences of the Islamic State of Iraq and Syria: Evidence in the Context of CEO Ability and Accrual Quality [Volume 3, Issue 3, 2019, Pages 31-38]
Samadi Tirandazi, Roghayeh Wavelet Analysis of Stock Returns and Total Index with Moving Average of Stock Returns and Total Index [Volume 9, Issue 1, 2025, Pages 93-107]
Samaie, Marjan The Relationship Between the Weakness of Internal Controls and Fraudulent Financial Reporting with an Emphasis on the Adjustment Role of External Audit Quality [Volume 2, Issue 4, 2018, Pages 11-27]
Samaie, Marjan The Impact of Litigation Risk and Auditor Size on Auditor Conservatism and Auditor Conservatism on Information Asymmetry [Volume 3, Issue 3, 2019, Pages 57-68]
Samimi, Saaed The Convergence of the Expectations between Auditors and the Users of Financial Statements: A Multidimensional Grounded Theory and Structural Equation Modeling [Volume 6, Issue 3, 2022, Pages 29-54]
Sanagostar, Bibi Zahra The Effect of Earning and Information Quality on Stock Trading [Volume 4, Issue 4, 2020, Pages 71-82]
Sarmadinia, Abdolmajid A Moderate Viewpoint to Efficient-Market Hypothesis and Behavioral Finance: the Efficiency of the Behavior of Participants in Transactions [Volume 3, Issue 1, 2019, Pages 1-12]
Sayadi, Ali Board Characteristics, Audit Fees, and Political Connections: An Integration of Resource Dependence and Agency Theories [Volume 10, Issue 3, 2026, Pages 163-185]
Sayrani, Mohammad Investigating the Effect of Business Strategy and Corporate Governance on Cash Balance Policies of Listed Companies in Tehran Stock Exchange [Volume 5, Issue 1, 2021, Pages 41-47]
Seifzadeh, Maryam The Relationship between Corporate Governance and Volatility of Profit and Loss Components [Volume 4, Issue 1, 2020, Pages 49-63]
Setayesh, Mohammad Hossein A Moderate Viewpoint to Efficient-Market Hypothesis and Behavioral Finance: the Efficiency of the Behavior of Participants in Transactions [Volume 3, Issue 1, 2019, Pages 1-12]
Shadman, Mostafa Corporate Citizenship Sustainability Reporting Model Based on Adherence to Stakeholder Norms in the Capital Market [Volume 10, Issue 1, 2026, Pages 37-65]
Shafii Dizaji, Hadi The Impact of The Revolving Door Phenomenon on the Financial Performance [Volume 10, Issue 2, 2026, Pages 111-124]
Shahbazi, Kiumars Game Theory-Based Analysis of the Relationship between Managers and Shareholders: An Emphasis on Information Disclosure Quality, Audit Quality and Expected Return [Volume 9, Issue 2, 2025, Pages 1-20]
Shahchera, Mahshid The Impact of Government Credits on Bank Risk and Profitability (Case study: Organization of Islamic Cooperation Countries) [Volume 7, Issue 2, 2023, Pages 1-16]
Shahvaroughi Farahani, Milad Prediction of Interest Rate Using Artificial Neural Network and Novel Meta-Heuristic Algorithms [Volume 5, Issue 1, 2021, Pages 1-30]
Shamsadini, Hilda The Moderating Effect of the Inflation on the Relationship between Asset Revaluation and the Financial Statements of Companies Listed on the Tehran and Bombay Stock Exchanges [Volume 6, Issue 2, 2022, Pages 53-68]
Shams Koloukhi, Amir Voluntary Information Disclosure: A Tool for Organizational Leadership [Volume 2, Issue 2, 2018, Pages 100-110]
Sharifi, Ensieh The Impact of Media News on Investors' Decision-Making According to their Degree of Risk-Taking [Volume 8, Issue 1, 2024, Pages 67-87]
Shaval, Hossien The Effect of Board Characteristics on Intellectual Capital: Case of Iran and Iraq [Volume 5, Issue 3, 2021, Pages 65-81]
Shavvalpour, Saeed Robust Portfolio Optimization using LSTM-based Stock and Cryptocurrency Price Prediction: An Application of Algorithmic Trading Strategies [Volume 9, Issue 3, 2025, Pages 151-169]
Sheikh, Abbasali Designing Model and Levelization of the Factors Affecting Companies’ Green Financing through Banking System [Volume 7, Issue 1, 2023, Pages 23-38]
Sheikhi, Ali Fraud Disclosure Tendency in Banking System: Impact of Psychological Contract Breach and Organizational Factors [Volume 8, Issue 2, 2024, Pages 67-84]
Sherafatian Jahromi, Reza Single Monetary Policy, Inflation Targeting, Interest Rate Targeting and Bank Efficiency in the Euro Area: Panel Generalized Method of Moments Approach [Volume 5, Issue 3, 2021, Pages 1-23]
Shirkhodaie, Meysam Marketing in Auditing: Application of the 7P Model [Volume 8, Issue 1, 2024, Pages 1-16]
Shirzad, Ali The Effect of Cost Categories and the Origin of their Stickiness on Earnings Forecast: A Comparative Study [Volume 4, Issue 3, 2020, Pages 17-33]
Shokouhifard, Siamak The Asymmetric Effects of Stock Returns on Trading Volume in Tehran Stock Exchange [Volume 2, Issue 2, 2018, Pages 1-12]
Shoorvarzi, Mohammad Reza Investigating the Effect of Financial Crisis Severity on the Relationship between Competitiveness and Profitability in the Product Market [Volume 2, Issue 3, 2018, Pages 17-28]
Shorvarzi, Mohamad Reza Voluntary Information Disclosure: A Tool for Organizational Leadership [Volume 2, Issue 2, 2018, Pages 100-110]
Sobhani, Mohammad Hossein A Smart Model for Financing Startups with Blockchain, Case Study: HamiChain Platform [Volume 7, Issue 2, 2023, Pages 83-98]
Sohaili, Qmars The Realationship between Monetary Policy and Financial Condition Index in Iran (MSIHA Approach) [Volume 9, Issue 1, 2025, Pages 51-71]
Sohrabiani, Hamed The Effect of The Common Auditor in Supply Chain on Corporate Tax Avoidance [Volume 9, Issue 2, 2025, Pages 157-174]
Soroushyar, Afsaneh The Effect of Financial Literacy on Investors' Financial Risk Tolerance [Volume 5, Issue 3, 2021, Pages 25-34]
Soroushyar, Afsaneh The Effect of CEOs' Financial Knowledge on Unsystematic Risk, Considering the Moderating Effect of Managerial Ability [Volume 6, Issue 3, 2022, Pages 55-71]
Sotudeh, Reza Presenting a New Model for Evaluating the Performance of Iranian Stock Exchange Firms by Emphasizing the Localization Approach [Volume 6, Issue 3, 2022, Pages 93-110]
Tabatabaeian, Maryam Sadat The Impact of Environmental, Social, and Governance Disclosure on Research and Development Investment: The Mediating Role of External Financing [(Articles in Press)]
Taebi Noghondari, Amirhossein The Effects of Money Beliefs on Investment Addiction [Volume 6, Issue 1, 2022, Pages 53-66]
Taftiyan, Akram A Comprehensive Analysis of Startup Valuation Models: Insights from Meta-Synthesis [Volume 8, Issue 3, 2024, Pages 43-62]
Taghizadeh, Reza Corporate Social Responsibility and Stock Price Crash Risk: Evidence from an Emerging Market [Volume 2, Issue 1, 2018, Pages 95-114]
Taghizadeh, Reza Analyzing Board Network in Iran’s Capital Market [Volume 9, Issue 1, 2025, Pages 73-91]
Taheri Tolu, Masumeh Accepting Financial Transactions Using Blockchain Technology and Cryptocurrency based on the TAM Model: A Case Study of Iranian Users [Volume 6, Issue 2, 2022, Pages 97-109]
Talebi, Bahman Evidence for the Ability of the Regression Model and Particle Swarm Optimization Algorithm in Predicting Future Cash Flows [Volume 2, Issue 4, 2018, Pages 79-95]
Talebi Najafabadi, Abdolhossein The Relationship between Specific Fluctuations, Liquidity Risk, and Stock Return in Listed Companies on Tehran Stock Exchange [Volume 2, Issue 3, 2018, Pages 49-60]
Talebkhah, Zohreh The Relationship between Auditors Stress with Audit Quality and Internal Control Weakness [Volume 4, Issue 1, 2020, Pages 99-112]
Talebnia, Ghodratillah Modeling the Consequences of the Auditors' Leaving the Public Accounting Profession: Is There a Brain Drain in Auditing? [Volume 7, Issue 1, 2023, Pages 69-91]
Tanani, Mohsen Disclosure of Key Audit Matters in Assessing the Level of Financial Distress of Companies [Volume 9, Issue 4, 2025, Pages 45-64]
Tari, Fathollah The Role of Electronic Receipt and Payment Instruments in the Development of Banking Services [Volume 4, Issue 4, 2020, Pages 83-96]
Tavakoli, Mohammad The Effect of Product Market Competition on Conditional and Unconditional Conservative Accounting Procedures [Volume 8, Issue 1, 2024, Pages 131-150]
Teimoori-Boghsani, Mohammad Amin Effectiveness of Stop-Loss Trading Strategy VS Buy-And-Hold Strategy [Volume 7, Issue 2, 2023, Pages 39-60]
Teymoorpoor, Soheyla Religion, Cultural Elements and the Stock Price Crash Risk: a Test of Alternative and Complementary Theory [Volume 6, Issue 2, 2022, Pages 19-35]
Tohidinejad, Marzieh The Effects of Familiarity and Assertions of the RPT Violator on Internal Auditors’ Credibility and Reporting Judgments [Volume 9, Issue 3, 2025, Pages 119-137]
Torki, Leila The Impact of Corporate Governance, Ownership Structure, and Cash Flow on the Value of the Companies Listed on the Iraqi Stock Exchange [Volume 8, Issue 2, 2024, Pages 51-66]
U
Utomo, Dwi Cahyo Upper Echelons and Corporate Tax Behavior: The Role of CEO Overconfidence and Financial Education [(Articles in Press)]
V
Vadeei, Mohammad Hossein Operational Use, Responsibility and Performance Measurement [Volume 9, Issue 1, 2025, Pages 15-31]
Vaez, Seyed Ali Deviation from Industry Norms, Financial Restatements and Audit Opinion [Volume 9, Issue 2, 2025, Pages 77-92]
Vafa, Yaser A Study of the Effect of Organizational Culture Effect on Association between Intellectual Capital and Cost Characteristics [Volume 2, Issue 2, 2018, Pages 74-85]
Vaghfi, Seyed Hesam Application of Artificial Intelligence Algorithm of Linear and Non-linear Relevance Vector Machine in Predicting the Bankruptcy [Volume 2, Issue 3, 2018, Pages 81-94]
Vahdani, Mohammad The Relationship between Specific Fluctuations, Liquidity Risk, and Stock Return in Listed Companies on Tehran Stock Exchange [Volume 2, Issue 3, 2018, Pages 49-60]
Valipour, Hashem A Deep Learning Framework to Model the Moderating Effect of Ethical Leadership on Emerging Technology’s Impact on Auditors’ Professional Judgment [Volume 10, Issue 2, 2026, Pages 89-110]
Valiyan, Hasan Behavioral Voice Stimulus Fundamentals and Internal Auditors’ Moral Courage: Evidence from Iran [Volume 6, Issue 4, 2022, Pages 101-126]
Valiyan, Hasan Dialogic Accounting Model and Green Accounting Consequences: Empirical Evidence from Iran [Volume 8, Issue 1, 2024, Pages 17-37]
Valiyan, Hasan The Impact of Generational Accounting on Environmental Interactive Strategies of Capital Market Companies [Volume 9, Issue 1, 2025, Pages 33-50]
Valizadeh Larijani, azam Management Commentary and the Value Relevance of Earnings: The Accreditation Role of Independent Auditors [Volume 9, Issue 3, 2025, Pages 171-186]
Vu, Ly Hoang Greener Growth, Tighter Credit? The Dual Role of Climate Action in Revenue Expectations and Financing Obstacles [Volume 10, Issue 3, 2026, Pages 47-77]
Vu, Ly Hoang The Burden of Corruption: How Financial Sources, Female Ownership, and Climate Actions are associated with Firm Perceptions [(Articles in Press)]
Y
Yadollahy Farsani, Lotfolah Audit Quality, Auditor's Follow-up Recommendations (Emphasis on Specific Point Paragraph) and Auditor's Opinion [Volume 3, Issue 3, 2019, Pages 77-85]
Yahaya, Adabenege OnipeOwnership Structure and Value of Listed Manufacturing Companies in Nigeria Moderated by Dividend Pay-Out [Volume 10, Issue 1, 2026, Pages 21-36]
Yahaya, Onipe AdabenegeAnalysts’ Forecasts and Stock Prices in Nigeria [Volume 5, Issue 2, 2021, Pages 1-10]
Yamrali, Oktay Marketing in Auditing: Application of the 7P Model [Volume 8, Issue 1, 2024, Pages 1-16]
Yamrali, Oktay Identifying and Ranking Client Acquisition Techniques among Members of the Iranian Association of Certified Tax Consultants [Volume 9, Issue 4, 2025, Pages 65-81]
Yazdanbakhsh, Mahdieh The Impact of the COVID-19 Crisis on Corporate Performance: The Moderating Role of Cash and Human Resources [Volume 10, Issue 2, 2026, Pages 21-36]
Yazdani, Mahdieh The Role of Intellectual Capital Components on the Quality of Internal Control and Financial Restatements in Iran [Volume 3, Issue 2, 2019, Pages 27-41]
Yazdani, Shohreh Developing the Audit Quality Measurement Model Using Structural Equation Modeling [Volume 4, Issue 2, 2020, Pages 37-53]
Yazdanian, Narges Accepting Financial Transactions Using Blockchain Technology and Cryptocurrency based on the TAM Model: A Case Study of Iranian Users [Volume 6, Issue 2, 2022, Pages 97-109]
Yazdaniyan, Seyed Mansour A Study of Risk-Based Auditing Obstacles [Volume 3, Issue 1, 2019, Pages 13-27]
Yazdifar, Hassan The Effect of Cost Categories and the Origin of their Stickiness on Earnings Forecast: A Comparative Study [Volume 4, Issue 3, 2020, Pages 17-33]
Yazdifar, Hassan Investigating the Factors Affecting Accountants' Behavioral Intentions in Accounting Information System Adoption: Empirical Evidence of Unified Theory of Acceptance and Use of technology, and Task-Fit Model [Volume 6, Issue 3, 2022, Pages 111-126]
Yousefi Amin, Zahra Designing a Social Responsibility Reporting Framework for Listed Companies [Volume 9, Issue 4, 2025, Pages 83-99]
Z
Zahmati Iraj, Mohsen A Hybrid Decision-Making Model for Optimal Portfolio Selection under Interval Uncertainty [Volume 8, Issue 4, 2024, Pages 1-24]
Zakerean, Morteza The Relationship between Corporate Reputation, CEO Narcissism, and Financial Statement Comparability [Volume 5, Issue 2, 2021, Pages 45-59]
Zamani, Mohammad Tax Avoidance and Asymmetric Behavior of Costs [Volume 1, Issue 1, 2017, Pages 39-51]
Zandvanian, Ahmad The Effectiveness of Kahoot! Game in Teaching Accounting Principles Course on Students' Quantitative and Qualitative Academic Performance [Volume 10, Issue 3, 2026, Pages 113-137]
Zare Bahnamiri, Mohammad Javad Analysis of Indexed Scientific Productions Related to the Subject Area of Investor Sentiment in Web Of Science Database and Construction of A Scientific Map [Volume 9, Issue 4, 2025, Pages 127-148]
Zarei, Hamid CEOs’ Decision-making Power and Stock Price Crash Risk: Evidence from Iran [Volume 2, Issue 3, 2018, Pages 29-47]
Zarei, Hamid The Impact of Company’s Entrance into Article 141 of the Iranian Trade Act on Audit Fees: Evidence from Tehran Stock Exchange [Volume 2, Issue 3, 2018, Pages 61-70]
Zarei, Hamid CEO Turnover and Internal Control Material Weaknesses [Volume 3, Issue 1, 2019, Pages 29-45]
Zarinpour, Mina Material Sustainability and Investment Efficiency [Volume 7, Issue 4, 2023, Pages 77-91]
Zavar Rezaee, Akbar Presenting the Development of the Beneish Model with Emphasis on Economic Features using Neural Network, Vector Machine, and Random Forest [Volume 6, Issue 4, 2022, Pages 15-28]
Zeinali, Hadis The Effects of Money Beliefs on Investment Addiction [Volume 6, Issue 1, 2022, Pages 53-66]
Zendehdel, Ahmad The Effect of Earning and Information Quality on Stock Trading [Volume 4, Issue 4, 2020, Pages 71-82]
Zeynali, Mahdi The Distortions of Machiavellianism, Containment Solutions and Effect on the Quality of Audit Judgments [Volume 9, Issue 2, 2025, Pages 135-156]
Zeynali, Mehdi Designing a Structural-interpretive Model of Information Disclosure Factors related to Sustainable Development Accounting [Volume 5, Issue 4, 2021, Pages 21-38]
Zeynali, Mehdi The Relationship between Performance-based Budgeting Characteristics with the Integrated Reporting Approach in the Public Sector [Volume 7, Issue 4, 2023, Pages 57-75]
Zhaleh Azadzanjani, Mohsen A Qualitative Model of the Firm’s Sustainability Reporting(SR) Requirements in the Iranian Capital Market, Inspired by the Global Reporting Initiative (GRI) and the Sustainability Accounting Standards Board (SASB) Standards [Volume 9, Issue 2, 2025, Pages 93-111]
Zholanezhad, Fatemeh Auditor Management by the Client using the Omissions and Auditor’s Assessment of the Misstatements Detection: Bait for the Auditor Management [Volume 6, Issue 4, 2022, Pages 29-43]
