Iranian Journal of Accounting, Auditing and Finance

Iranian Journal of Accounting, Auditing and Finance

A
  • 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, 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]
  • Abdoli, Mohammadreza The Impact of Generational Accounting on Environmental Interactive Strategies of Capital Market Companies [Volume 9, Issue 1, 2025, Pages 33-50]
  • Adebowale, Hammed Adesola Audit Quality and Income Smoothing Among Listed Deposit Money Banks in Nigeria [Volume 9, Issue 1, 2025, Pages 1-13]
  • Adegbite, Tajudeen Adejare Receivables and Tax Payable in Manufacturing Companies: Panel Analysis Reactions [Volume 9, Issue 2, 2025, Pages 21-42]
  • Adeyemi, Akeem Ademola Audit 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]
  • Ahadi Serkani, Seyed Yousef Designing a Social Responsibility Reporting Framework for Listed Companies [Volume 9, Issue 4, 2025, Pages 83-99]
  • 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]
  • 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]
  • 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]
  • Azarberahman, Alireza Neural Network VS Genetic and Particle Swarm Optimization Algorithms in Bankruptcy [Volume 9, Issue 2, 2025, Pages 175-196]
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]
  • Babazadeh Hashin, Jafar Implementing Water Accounting in a Developing Economy: Barriers and Insights from Iran [Volume 9, Issue 4, 2025, Pages 205-226]
  • 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]
  • 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]
  • Baramzadeh, Ebrahim Deviation from Industry Norms, Financial Restatements and Audit Opinion [Volume 9, Issue 2, 2025, Pages 77-92]
  • 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]
  • 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]
  • 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 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]
C
  • 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]
  • 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]
D
  • 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]
  • Darvishi, Milad Operational Use, Responsibility and Performance Measurement [Volume 9, Issue 1, 2025, Pages 15-31]
  • 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]
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 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]
  • 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 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 Zikrul Carbon Emission Disclosure and Firm Value: The Moderating Role of Corporate Governance [Volume 9, Issue 3, 2025, Pages 1-15]
  • Faraj Gumar, Hakeem Modeling the Relationship between Financial Stability and Banking Risks: Artificial Intelligence Approach [Volume 9, Issue 2, 2025, Pages 113-133]
  • 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]
G
  • 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]
  • 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]
  • Golmohammadi, Mojtaba Mandatory Risk Disclosure Under Changing Accounting Standards: Effects on the Cost of Capital [Volume 9, Issue 4, 2025, Pages 183-204]
H
  • Habibzadeh, Siroos The Distortions of Machiavellianism, Containment Solutions and Effect on the Quality of Audit Judgments [Volume 9, Issue 2, 2025, Pages 135-156]
  • Haeri Nasab, Zahra The Realationship between Monetary Policy and Financial Condition Index in Iran (MSIHA Approach) [Volume 9, Issue 1, 2025, Pages 51-71]
  • Handajani, Lilik Carbon Emission Disclosure and Firm Value: The Moderating Role of Corporate Governance [Volume 9, Issue 3, 2025, Pages 1-15]
  • 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]
  • 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]
  • 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]
  • 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]
I
  • Ibrahim, Jimoh Audit Quality and Income Smoothing Among Listed Deposit Money Banks in Nigeria [Volume 9, Issue 1, 2025, Pages 1-13]
J
  • Jahangirnia, Hossein Digital Accounting Legitimacy Perspectives Based on the Need for More Developed Software Services [Volume 9, Issue 4, 2025, Pages 149-181]
  • 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]
K
  • 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]
  • 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]
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]
  • Mahmoudi Yekebaghi, Roughayeh Operational Use, Responsibility and Performance Measurement [Volume 9, Issue 1, 2025, Pages 15-31]
  • Manafi, Abolfazl Digital Accounting Legitimacy Perspectives Based on the Need for More Developed Software Services [Volume 9, Issue 4, 2025, Pages 149-181]
  • 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]
  • 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]
  • 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, 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 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]
  • Momeny, Sohail Cultural Intelligence and Intellectual Capital: Evidence from External Audit Firms [Volume 9, Issue 1, 2025, Pages 109-130]
  • 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]
  • 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]
  • Mousavi Shiri, Mahmoud The Role of Workforce Support on Financial Restatement: Evidence from Iran [Volume 9, Issue 3, 2025, Pages 139-150]
N
  • 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]
  • Nazari, Saeideh The Role of Workforce Support on Financial Restatement: Evidence from Iran [Volume 9, Issue 3, 2025, Pages 139-150]
  • Nazaripour, Mohammad Implementing Water Accounting in a Developing Economy: Barriers and Insights from Iran [Volume 9, Issue 4, 2025, Pages 205-226]
  • Nazemi, Amin Analyzing Board Network in Iran’s Capital Market [Volume 9, Issue 1, 2025, Pages 73-91]
  • 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]
O
  • Olagunju, Adebayo Audit Quality and Income Smoothing Among Listed Deposit Money Banks in Nigeria [Volume 9, Issue 1, 2025, Pages 1-13]
  • Olowookere, Johnson Kolawole Audit Quality and Income Smoothing Among Listed Deposit Money Banks in Nigeria [Volume 9, Issue 1, 2025, Pages 1-13]
  • Orfizadeh, Saleh The Impact of Generational Accounting on Environmental Interactive Strategies of Capital Market Companies [Volume 9, Issue 1, 2025, Pages 33-50]
  • 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
  • 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]
  • Parveen, Nasim Board Diversity and Environmental Performance with a Focus on Moderating Effect of Board Independence [Volume 9, Issue 3, 2025, Pages 33-52]
  • Piri, Parviz Modeling the Relationship between Financial Stability and Banking Risks: Artificial Intelligence Approach [Volume 9, Issue 2, 2025, Pages 113-133]
  • Poorzamani, Zahra Cultural Intelligence and Intellectual Capital: Evidence from External Audit Firms [Volume 9, Issue 1, 2025, Pages 109-130]
  • Putra, I Nyoman Nugraha Ardana Carbon Emission Disclosure and Firm Value: The Moderating Role of Corporate Governance [Volume 9, Issue 3, 2025, Pages 1-15]
R
  • Rahrovi Dastjerdi, Alireza The Effect of The Common Auditor in Supply Chain on Corporate Tax Avoidance [Volume 9, Issue 2, 2025, Pages 157-174]
  • 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]
  • Rekabdar, Ghasem Deviation from Industry Norms, Financial Restatements and Audit Opinion [Volume 9, Issue 2, 2025, Pages 77-92]
  • 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]
  • 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
  • SadeghzadehMaharluie, Mohammad Analyzing Board Network in Iran’s Capital Market [Volume 9, Issue 1, 2025, Pages 73-91]
  • 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]
  • 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]
  • 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]
  • 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]
  • 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]
  • 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]
  • 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]
T
  • Taghizadeh, Reza Analyzing Board Network in Iran’s Capital Market [Volume 9, Issue 1, 2025, Pages 73-91]
  • Tanani, Mohsen Disclosure of Key Audit Matters in Assessing the Level of Financial Distress of Companies [Volume 9, Issue 4, 2025, Pages 45-64]
  • 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]
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]
  • 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]
Y
  • 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]
  • Yousefi Amin, Zahra Designing a Social Responsibility Reporting Framework for Listed Companies [Volume 9, Issue 4, 2025, Pages 83-99]
Z
  • 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]
  • Zeynali, Mahdi The Distortions of Machiavellianism, Containment Solutions and Effect on the Quality of Audit Judgments [Volume 9, Issue 2, 2025, Pages 135-156]
  • 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]