A
  • Aali, rahman Provide a model and explain the Financial corruption reporting framework based on the Colaizzi phenomenological approach [Volume 12, Issue 46, 2023, Pages 57-76]
  • Abasian feridoni, Mohammad Mehdi Investigation the Philosophical Mentality Dimensions of Occupying Auditor in Audit Profession [Volume 4, تابستان 1394, 2015, Pages 43-52]
  • Abasian feridoni, Mohammad Mehdi Evaluating the role of the firm's life cycle in measuring conservatism based on some conditional conservatism models [Volume 11, Issue 41, 2022, Pages 49-62]
  • Abasian feridoni, Mohammad Mehdi Designing a model for improving audit quality by focusing on internal and external components in Iran [Volume 11, Issue 43, 2022, Pages 81-95]
  • Abbasi, Ebrahim The effect of the direct taxes ACT 272 Article on firm’s tax performance [Volume 2, زمستان 1392, 2013, Pages 25-36]
  • Abbasi, Ebrahim Survey Cost of Quality Before and after of implementation COQ (A case study in a Saipa manufacturing company) [Volume 4, بهار 1394, 2015, Pages 99-114]
  • Abbasi, Ebrahim The Relation between Professional Commitment and Machiavellian-ism among accounting students of Azad Universities in Tehran and Karaj City [Volume 5, Issue 18, 2016, Pages 119-127]
  • Abbasi, Ebrahim The Effect of Managerial Overconfidence on the quality of financial reporting and conditional conservatism, in Tehran Stock Exchange [Volume 7, Issue 25, 2018, Pages 193-206]
  • Abbasian, Ezatolah Developing a Budgeting Model in Iran Based on Economic Growth and Regional Competitiveness by System Dynamics Approach [Volume 10, Issue 37, 2021, Pages 25-41]
  • Abbasian, Ezatollah Developing a quality control framework for Audit firms and Oversight board in Iran Multi-grounded theory [Volume 8, Issue 30, 2019, Pages 149-174]
  • Abbasian Fredoni, Mohammad Mehdi providing a hierarchical model for optimizing the performance of financial accelerators for companies listed on the Iranian Stock Exchange [Volume 12, Issue 45, 2023, Pages 359-372]
  • Abbasian Fredoni, Mohammad Mehdi How testosterone levels affect the relationship between poor internal control and fraudulent financial reporting [Volume 12, Issue 45, 2023, Pages 407-426]
  • Abbasie, Ebrahim The effect on earnings management and financial management in the corporate governance of listed companies in Tehran Stock Exchange [Volume 6, Issue 23, 2017, Pages 131-144]
  • Abbasimehr, M. Hussein Management control effectiveness and strategy: The role of management accounting [Volume 6, Issue 23, 2017, Pages 79-94]
  • Abbasimehr, MohammadHussein Configuration of managerial control mechanisms in governmental organization- Emphatically on the role of management accounting [Volume 6, Issue 21, 2017, Pages 91-108]
  • Abbaszadeh, mohammad reza Development a model for valuing intangible assets in knowledge-based companies [Volume 12, Issue 48, 2024, Pages 249-270]
  • Abdi, Rasol Proposing a Comprehensive Model for Credit Risk Reporting in Financial Institutions: Emphasis on Structural and Content Elements [Volume 16, Issue 64, 2028, Pages 329-357]
  • Abdi, Rasool The Role of Social Psychological Factors in Fraudulent Financial Reporting [Volume 15, Issue 58, 2026, Pages 459-470]
  • Abdi, saeid Conservative political ideology and the choice of fair value-based accounting procedures [Volume 11, Issue 42, 2022, Pages 87-95]
  • ABDI, Rasoul The Effect of Positiveness on the Professional Judgment of Auditors [Volume 10, Issue 40, 2021, Pages 151-165]
  • ABDI, Rasoul The role of the audit unit in money laundering risk [Volume 10, Issue 40, 2021, Pages 167-177]
  • ABDI, Rasoul Determining halo effect in auditing and its judgmental implications [Volume 10, Issue 40, 2021, Pages 323-334]
  • ABDI, Rasoul Explaining effect of different approaches to negotiation techniques in auditing on quality of service delivery [Volume 12, Issue 45, 2023, Pages 183-196]
  • ABDI, Rasoul Presenting a portfolio selection model based on agency theory [Volume 12, Issue 46, 2023, Pages 43-56]
  • ABDI, Rasoul Introducing an accounting literacy model with an approach based on structural equations [Volume 12, Issue 46, 2023, Pages 259-274]
  • ABDI, Rasoul The role of flexibility in audit quality [Volume 12, Issue 47, 2023, Pages 79-92]
  • ABDI, Rasoul Impact pattern of management accountants' behavioral responses to paradox of embedded agency [Volume 13, Issue 49, 2024, Pages 75-88]
  • ABDI, Rasoul Restatementsincreasing qualityand the role of the audit committee and information asymmetry [Volume 13, Issue 51, 2024, Pages 185-199]
  • Abdi baraftabi, Abdolah The role of the internal audit cycle based on learning techniques and artificial intelligence and its effects on improving audit processes [Volume 16, Issue 62, 2027, Pages 443-457]
  • Abdi Houjaghan, alireza Presenting a paradigmatic model of beyond budgeting for companies that are members of the Tehran Stock Exchange [Volume 16, Issue 63, 2027, Pages 295-307]
  • Abdipour, Sajad Investigating the effect of organizational commitment and management leadership on the effectiveness of management performance audit [Volume 12, Issue 45, 2023, Pages 447-464]
  • Abd Mousa Al-Saeeri, Ebrahim Developing a Conceptual Model for the Future of the Accounting Profession in the Digital Age: A Grounded Theory Approach with Fuzzy Analysis [Volume 16, Issue 61, 2027, Pages 373-385]
  • Abdoli, Mohammadreza The Concept of Structure-Interpretive Model (ISM) Stress in the Auditing Profession based on a Critical Evaluation [Volume 8, Issue 30, 2019, Pages 129-148]
  • Abdoli, Mohammadreza Content and Link Analysis Moral Values on audit profession neutrality [Volume 8, Issue 31, 2019, Pages 133-154]
  • Abdoli, Mohammadreza Providing a Micmac Analysis to Understanding the Psychodynamic Approach in Auditors' Qualitative Functions: Polar Matrix Analysis [Volume 11, Issue 42, 2022, Pages 281-302]
  • Abdoli, Mohammadreza Interpretive Design Dacum Model Based on the Triple-Strength Empowerment Function to Internal Audit Capital market companies [Volume 13, Issue 50, 2024, Pages 295-318]
  • Abdoli, Mohammadreza Investigating the impact of social, economic factors and the behavioral Biases of reliance and adjustment on the opinions of independent auditors in companies admitted to the Tehran Stock Exchange [Volume 15, Issue 58, 2026, Pages 129-141]
  • Abdolkarimi, Mehrdad Analyzing the relationship between financial leverage and conditional and unconditional conservatism with emphasis on structural equations [Volume 14, Issue 53, 2025, Pages 79-93]
  • Abdolvand, Neda Evaluation of Factors Affecting Adoption of XBRL in the National Iranian Oil Company and its Subsidiary Companies [Volume 7, Issue 25, 2018, Pages 41-56]
  • Abdzadeh kanafi, Mohammad The investigation of planning and implementing feasibility of performance budgeting in the Iranian universities (Case study: The University of Tehran) [Volume 3, بهار 1393, 2014, Pages 13-32]
  • Abedi, Nahid The effectiveness of educational interventions on the realization of cognitive goals from financial statements. [Volume 15, Issue 57, 2026, Pages 385-398]
  • Abedini, Bijan Proposed model of information disclosure quality within the framework of International Financial Reporting Standards (in accordance with IFRS standards) with background theory [Volume 11, Issue 44, 2022, Pages 465-479]
  • Abedini, Ghazaleh Analysis of the Effective Impacts of Artificial Intelligence on Managerial Accounting Performance (A Study Among Company Managers) [Volume 16, Issue 63, 2027, Pages 207-220]
  • Abedinpour, Alireza The Role of Social Psychological Factors in Fraudulent Financial Reporting [Volume 15, Issue 58, 2026, Pages 459-470]
  • Abgineh, maryam presentation of model of financial performance based on the disclosure of environmental information in companies listed on the Tehran Stock Exchange (TSE) [Volume 12, Issue 45, 2023, Pages 17-38]
  • Abiri, Helen Ranking the factors affecting the evaluation of financial and operational performance of programs using the technique of hierarchical analysis process [Volume 11, Issue 43, 2022, Pages 175-188]
  • Aboalhasanzadeh, Sevda The Study Of The Effects of Auditors’ personality types On The Report Content [Volume 2, تابستان 1392, 2013, Pages 89-100]
  • Abolhassani, Mohammadtaghi Organizational capital and sticky behavior of selling, general and administrative expenses in companies listed on Tehran stock exchange (Using the ABJ and Extended models) [Volume 7, Issue 26, 2018, Pages 159-174]
  • Abouhamzeh, Mina Social Responsibility and Corporate Tax Compliance (A Case study of Large Taxpayers Units) [Volume 4, زمستان 1394, 2015, Pages 77-90]
  • Adampira, Saeedeh Factors affect the career progression of women accountants [Volume 2, زمستان 1392, 2013, Pages 129-140]
  • Adibizadeh Lanjani, Nima Explaining the capabilities of blockchain technology Application in the supply chain with a future research approach From the point of view of financial managers [Volume 16, Issue 63, 2027, Pages 273-294]
  • Afsharkazemi, MohammadAli Designing a taxpayer identification model based on risk level with the approach of improving the efficiency of the tax system (case study: taxpayers active in the industry sector of Hormozgan province) [Volume 16, Issue 64, 2028, Pages 105-125]
  • Aftab Azari, Mitra Designing an Operational model of Cultural Audit [Volume 10, Issue 38, 2021, Pages 285-300]
  • Afzali, Azadeh The Impact of Board materialism on Corporate Social Responsibility [Volume 13, Issue 50, 2024, Pages 187-202]
  • Afzalpour, Nima impact of information and corporate performance [Volume 11, Issue 42, 2022, Pages 21-39]
  • Aghaahmady, Ghorbanali Prioritization and validation of the model of the orientation of possible choices faces by actors in the theory of cultural accounting [Volume 8, Issue 31, 2019, Pages 185-202]
  • Aghaei, Mohammad Ali Developing a quality control framework for Audit firms and Oversight board in Iran Multi-grounded theory [Volume 8, Issue 30, 2019, Pages 149-174]
  • Aghaei, MohammadAli Efficiency of business risk auditing approach in Iran based on the dimensions of legitimacy theory [Volume 13, Issue 52, 2024, Pages 121-136]
  • Aghaie Chadegani, Arezoo Assumption Base Planning; A New Approach to Identify Assumptions and Reduce Budget Deviations (Case Study: Mobarakeh Steel Company) [Volume 12, Issue 45, 2023, Pages 465-482]
  • Aghajani, Hassan Ali Appropriability Model for Open Innovation in Value Chain of Food and Pharmaceutical firms [Volume 15, Issue 58, 2026, Pages 217-240]
  • Aghapouramin, Vahid Investigation of asset and debt management mechanisms in investment funds based on the foundation's data approach [Volume 15, Issue 58, 2026, Pages 519-535]
  • Aghayei pour Fetrati, Hossein Design and delivery a Cultural Pattern for development Social responsibility of business managers in Gillan province [Volume 9, Issue 34, 2020, Pages 313-323]
  • Aghdam mazrae, yagoob The Effect of Positiveness on the Professional Judgment of Auditors [Volume 10, Issue 40, 2021, Pages 151-165]
  • Aghdam Mazraeh, yaqoub The conceptual model of social capital using accounting information in Iran with a mixed approach [Volume 16, Issue 64, 2028, Pages 89-104]
  • Ahadianpoor Parvin, Donya Cultural Relativism based behavior approach with emphasis on the role of management accountants for management decision making [Volume 3, بهار 1393, 2014, Pages 33-52]
  • Ahadi Sarkani, Usef Disclosure of forward-looking information on stock price response using the Savara method: including the emphasis on Management discussion and analysis (MD&A) reports [Volume 12, Issue 45, 2023, Pages 135-148]
  • Ahadi Serkani, Seyed Yousef The Effect of Growth, Innovation and Knowledge Management on the Relation between the Effect of Growth, Innovation and Knowledge Management on the Relation between the Dimensions of the Balanced Scorecard with Organizational Productivity [Volume 10, Issue 37, 2021, Pages 159-171]
  • Ahadi Serkani, Seyed Yousef The Impact of New Disclosures in Audit Reports on Investor Decisions [Volume 11, Issue 42, 2022, Pages 167-195]
  • Ahmadi, Ahmad Analysis of Myopia Phenomenon in Iran Stock Market By Using A Clean Surplus Accounting Based Model [Volume 5, Issue 18, 2016, Pages 55-62]
  • Ahmadi, Aiyuob Empirical compliance test of stockholders' and managers' logical decision making on the basis of Accounting information ambiguity Low rates [Volume 10, Issue 37, 2021, Pages 83-96]
  • Ahmadi, Faegh Provide a model of management accounting information system based on business intelligence based on grounded theory [Volume 11, Issue 42, 2022, Pages 357-368]
  • Ahmadi, Fatemeh Comparing the Impact of National Culture on Financial Health Considering Hofstede's Cultural Dimensions in Developing and Developed Countries [Volume 16, Issue 64, 2028, Pages 169-185]
  • Ahmadi, Jamshid A comparative Study of the Views of the Directors and Auditors in relation to the Effectiveness of Internal Controls Reporting on Financial Reporting Improvement [Volume 1, پاییز 1391, 2012, Pages 1-16]
  • Ahmadi, Mohammad reza Designing a model to optimize the effects of financial accelerators in the accounting cycle of companies admitted to the Tehran Stock Exchange in conditions of uncertainty [Volume 16, Issue 64, 2028, Pages 17-32]
  • Ahmadi, Mojtaba Propose a model for successful IT auditing in Iran's banking industry [Volume 15, Issue 58, 2026, Pages 383-405]
  • Ahmadi, Noushin The Investigation of Incremental Usefulness of Firm-Specific Differential Persistence on the Predictive Power of Earnings Forecast Cross-Sectional Models [Volume 8, Issue 32, 2019, Pages 145-160]
  • Ahmadi, Parisa The Impact of Relational Mechanisms of IT Governance on Accounting Information System Performance in Achieving Competitive Advantage [Volume 9, Issue 33, 2020, Pages 91-105]
  • Ahmadi, Seyed jalal Data Mining Techniques and Forecasting Financial Statement Fraud [Volume 13, Issue 52, 2024, Pages 15-28]
  • Ahmadi, Seyyad Jalal Providing a Model for Forecasting fraudulent Financial Statements and Comparing Financial Statements and Ratios with Benford Law [Volume 9, Issue 35, 2020, Pages 221-237]
  • Ahmadi, Y. Investigating the persistence of abnormal changes in components accounting earnings companies listed on the Stock Exchange of Tehran [Volume 2, پاییز 1392, 2013, Pages 49-60]
  • Ahmadi, Zaniar The role of multiple intelligences on auditor's judgment and decision-making [Volume 14, Issue 56, 2025, Pages 193-206]
  • Ahmadian, Vahid The effects of components of accruals on the relationship between external financing activities and future stock returns in the Companies Listed in Tehran Stock Exchange [Volume 4, زمستان 1394, 2015, Pages 91-102]
  • Ahmadi Feishami, Masume Analyzing a decade of Research on Iran's Accounting Field from a Scientometric Perspective (2010-2019) [Volume 13, Issue 49, 2024, Pages 195-214]
  • Ahmadi limanjoubi, Seyedeh setareh Identifying and ranking the factors affecting the relationship between the auditor and the employer based on the ethical approach and its effect on the quality of the audit report using the Delphi-Fuzzy process. [Volume 14, Issue 53, 2025, Pages 1-18]
  • Ahmadi Louyeh, Afshin Inflation and Activity based Costing (Postmodern Views in Allocation of Overhead ) [Volume 5, Issue 20, 2017, Pages 37-46]
  • Ahmadi Moosa Abadi, Aiyuob Empirical compliance test of stockholders' and managers' logical decision making on the basis of Accounting information ambiguity High rates [Volume 11, Issue 41, 2022, Pages 357-372]
  • Ahmadi Musa Abad, Ayub Measuring the audit quality In the face of With Client loyalty With approach PSO Algorithm [Volume 14, Issue 53, 2025, Pages 235-245]
  • Ahmadi Pak, Fereshteh The effects of accounting earnings differences with taxable incomes on audit quality with Emphasis on the Role of earnings quality [Volume 11, Issue 41, 2022, Pages 19-32]
  • Ahmadpour, Ahmad The Impact of Information Quality on liquidity Risk and Market Risk [Volume 2, Issue 5, 2013, Pages 85-98]
  • Ahmadpour, Ahmad Investigating the Moderating Effect of Auditor industry specialization on the Relationship between Board Governance and Accruals Based Earnings Management: Empirical Evidence from Companies Listed in Tehran [Volume 4, پاییز 1394, 2015, Pages 93-106]
  • Ahmadzadeh, Aziz Implementation of Activity Based Costing in a Financial Institution: an Application of Simultaneous Equations Method [Volume 12, Issue 47, 2023, Pages 357-374]
  • Ahmadzadeh, Hamid Economic Consequences of Accounting Information Quality with emphasize on Earnings Response Coefficient [Volume 3, پاییز 1393, 2014, Pages 1-16]
  • Akbari, Ahmad The Firm Management Structure, Environmental Auditing and Financial Reporting Quality [Volume 7, Issue 26, 2018, Pages 133-144]
  • Akbaryan, Maryam The Effect of Initial Public Offering on Audit Quality: An Experimental Study with Evidence from Auditor Opinion and Audit Fees [Volume 8, Issue 29, 2019, Pages 71-90]
  • Akhlaghi Yazdinejad, Esmaeil Explain the effective internal audit model based on the perspectives and strategy of the financial reporting cycle (using Delphi technique and structural equations) [Volume 12, Issue 47, 2023, Pages 275-290]
  • Akhondi, Nasrin Application of ABC and TOC models in product pricing (Case study: Hamvatan dairy products company) [Volume 8, Issue 29, 2019, Pages 119-134]
  • Akhtarshenas, Darioush Designing of non-financial effective factors pattern on corporate sustainability: based on a thematic analysis method [Volume 9, Issue 34, 2020, Pages 185-205]
  • Akhtarshenas, Darioush The effects of accounting earnings differences with taxable incomes on audit quality with Emphasis on the Role of earnings quality [Volume 11, Issue 41, 2022, Pages 19-32]
  • Akhtarshenas, Darioush The Effect of Company's Marketing Capability on its Return on Stock, Corporate Value, and Cash Flows Using the Stochastic Frontier Approach [Volume 14, Issue 54, 2025, Pages 1-16]
  • Akhundi, Parisa The relationship between Stakeholder Orientation and Support for Sustainability Reporting with the mediating role of Machiavellianism [Volume 12, Issue 48, 2024, Pages 91-104]
  • Alam Beigi, Amir Investigation of the Influence of Environmental Uncertainty on the Effectiveness of Management Accounting Practices [Volume 5, Issue 17, 2016, Pages 87-98]
  • Alasvand, Farshid Importance of Factors Influencing Intention-to-pay Tax from the Perspective of Tax Payers: (Case Study: Taxpayers of Iranian National Tax Admission Organization-Tehran) [Volume 8, Issue 29, 2019, Pages 203-214]
  • Alavi, Seyed Mohammad The Impact of the Public Accounting Firm Size on Quality of Audit Reports issued by Iranian Association of Certified Public Accountants (IACPA) Member Firms [Volume 10, Issue 37, 2021, Pages 11-24]
  • Alavitabari, Hossen Earnings Quality: Some Evidence on the Role of Auditor Tenure and Auditors’ Industry Expertise [Volume 2, پاییز 1392, 2013, Pages 91-102]
  • Alavi Tabari, Seyyedhosseyn The effect of the Audit Quality and Auditor Switches on capital market [Volume 2, تابستان 1392, 2013, Pages 65-76]
  • Alborzi, M. A Model for Measuring Banks Financial Performance Based on value creation analysis [Volume 2, پاییز 1392, 2013, Pages 115-122]
  • Alborzi, Mahmood Designing a Mathematic Model for Optimization of Distribution Network Process in Reverse Supply Chain [Volume 2, زمستان 1392, 2013, Pages 93-110]
  • Ali Aghaie, Mohammad Evaluation of the role of firm’s life cycle in the optimal design of Ohlson valuation model [Volume 5, Issue 17, 2016, Pages 99-110]
  • Aliahmadi, Saeid Analysis Survey the Usefulness of Audit Reports in Market Capital [Volume 2, تابستان 1392, 2013, Pages 13-30]
  • Ali Ahmadi, Saied The Assessment of Brand on the persistence of cash flows and financial policy for companies listed in Tehran Stock Exchange [Volume 4, پاییز 1394, 2015, Pages 57-64]
  • Alidadi, Hossein Presenting a model of the effect of emotional intelligence on audi-tors' willingness to disclose fraud by considering the mediating role of demographic variables [(Articles in Press)]
  • Aliesfahani, yasaman A Comprehensive Model Of Accounting Research Methodology [Volume 13, Issue 49, 2024, Pages 99-138]
  • Aligholi, Mansoureh The study of relations between Transient/ Long term Institutional Investors and Effective Discretionary Accrual anagement and [Volume 1, زمستان 1391, 2012, Pages 27-42]
  • Ali khani, Raziyeh The effect of rating of audit institutions on audit quality with emphasis on social identity [Volume 15, Issue 58, 2026, Pages 347-366]
  • Alikhani, Razieh The Effect of the board's independence on the quality of social information disclosure in Annual Reports [Volume 7, Issue 27, 2018, Pages 51-62]
  • Alikhani, Razieh Evaluate the divergence of Accounting profit in Iran [Volume 8, Issue 31, 2019, Pages 105-116]
  • Alikhani, Razieh The moderating role of manager's narcissism on the relationship between environmental uncertainty and CSR [Volume 9, Issue 35, 2020, Pages 263-272]
  • Alikhani, Razieh Evaluating the quality of sustainability disclosure and its impact on sustainability performance based on the theory of legitimacy [Volume 12, Issue 46, 2023, Pages 275-296]
  • Alikhani, Razieh Explanation of the quantitative and qualitative dimensions of forward-looking information disclosure in the annual reports of companies in Iran [Volume 12, Issue 46, 2023, Pages 459-472]
  • Alikhani, Razieh The relationship between Stakeholder Orientation and Support for Sustainability Reporting with the mediating role of Machiavellianism [Volume 12, Issue 48, 2024, Pages 91-104]
  • Alikhani, Razieh The Effect of Machiavellianism on Financial Crime with the Mediating Role of Ethical Orientation Accountants [Volume 13, Issue 51, 2024, Pages 297-307]
  • Alikhani, Razieh Type of CEO Turnover and Form of Succession and Audit Pricing: Evidence from Tehran Stock Exchange [Volume 16, Issue 61, 2027, Pages 331-352]
  • Alimohammadi, Alimohammad Governance function of accounting information quality in capital investment choice [Volume 7, Issue 28, 2018, Pages 93-106]
  • Alimohammadi, Ali Mohammad Configuration of managerial control mechanisms in governmental organization- Emphatically on the role of management accounting [Volume 6, Issue 21, 2017, Pages 91-108]
  • Alimohammadi, A. Mohammad Management control effectiveness and strategy: The role of management accounting [Volume 6, Issue 23, 2017, Pages 79-94]
  • Alinejad Sarookalaei, Mahdi The Impact of Auditor quality on the earning management for IPO Firm [Volume 2, پاییز 1392, 2013, Pages 103-114]
  • Alinejad Saru Kolai, Mehdi Comprehensive Model of Oligarchy in Auditing: Investigating the Structure and Correcting Trends [Volume 15, Issue 60, 2026, Pages 17-31]
  • Alipanah, Sabri Biased Earning Forecast by the management and the effect of conservatism accounting on that [Volume 2, Issue 5, 2013, Pages 27-38]
  • Alipour, Mehrdad Requirements and Strategies of Exerting Control in PCA [Volume 1, زمستان 1391, 2012, Pages 95-104]
  • Alipour, Mohamad Designing a pattern to Promote the quality of auditors' working life in order to improve the quality and efficiency of auditing [Volume 12, Issue 46, 2023, Pages 579-594]
  • Alipour Darvish, Zahra Investigation of management earnings forecast errors and information content of accruals in companies listed in Tehran Stock Exchange [Volume 2, پاییز 1392, 2013, Pages 15-28]
  • Alipour Darvishi, Zahra Explaining the capabilities of blockchain technology Application in the supply chain with a future research approach From the point of view of financial managers [Volume 16, Issue 63, 2027, Pages 273-294]
  • Alirezaie, Abutorab Agile Management of New Product Development Cycle with World Class Production Approach (Case Study: Iran Khodro Company) [Volume 9, Issue 36, 2021, Pages 197-213]
  • Alizadeh, Hamid Auditor Tenure and the Ability to Meet Earnings and grows Office [Volume 2, زمستان 1392, 2013, Pages 111-128]
  • Alizadeh, Jila Auditor Tenure and the Ability to Meet Earnings and grows Office [Volume 2, زمستان 1392, 2013, Pages 111-128]
  • Alizadeh, Zahra Survey Cost of Quality Before and after of implementation COQ (A case study in a Saipa manufacturing company) [Volume 4, بهار 1394, 2015, Pages 99-114]
  • Alizadeh Sani, Mohsen Appropriability Model for Open Innovation in Value Chain of Food and Pharmaceutical firms [Volume 15, Issue 58, 2026, Pages 217-240]
  • Allahyari, Abbas Impact of dividend reduction on corporate tax avoidance [Volume 7, Issue 28, 2018, Pages 215-224]
  • Almasi, Hassan Designing a post-customs-clearance auditing model based on the risk management regarding facilitation and development of foreign trade [Volume 9, Issue 36, 2021, Pages 67-76]
  • Amarian, Alireza Determinants of Legal Claims and Arbitration against Auditors (Based on Grounded Theory Approach) [Volume 16, Issue 61, 2027, Pages 89-114]
  • Amini, Mohsen Designing a sustainable entrepreneurship model based on value-based approach in the country's food industry based on Grounded theory [Volume 12, Issue 46, 2023, Pages 375-390]
  • Amini, Peyman The Relationship between Financial Intelligence of Managers and Audit Quality with Moderating Role of Auditors' Ethical Behavior [Volume 8, Issue 30, 2019, Pages 237-264]
  • Amini, Peyman Application of decision tree algorithms in predicting audit quality [Volume 8, Issue 32, 2019, Pages 209-224]
  • Amini, Safiar Investigating the Impact of Triangle Confirmation on the Survival Rate of Triangle Members in Tehran Stock Exchange [Volume 12, Issue 46, 2023, Pages 499-514]
  • Amini, Safyar Presenting a model for measuring financial innovation based on foundation data approach [Volume 16, Issue 63, 2027, Pages 101-118]
  • Aminian, abolfazl Presenting a Model of Forensic Accounting Quality in Iran based on Interpretive Structural Modelling(ISM) [Volume 11, Issue 43, 2022, Pages 253-274]
  • Amini Bashirzadeh, Amin Investigating the Effect of Audit Quality on Sustainability of Earnings (Case study: a Comparison between Financially-Distressed Companies and the Rest of Companies in Tehran Stock Exchange) [Volume 5, Issue 20, 2017, Pages 47-60]
  • Amini Khozani, Mohsen Presenting a model to investigate the effect of intellectual capital on the competitive capabilities of companies (structural equation model approach) [Volume 13, Issue 52, 2024, Pages 443-458]
  • Aminipoor, Mohammad Sadegh Examining the effects of blockchain on risk and flexibility and evaluating internal control [Volume 16, Issue 62, 2027, Pages 317-334]
  • Aminpoor hasankiadeh, Aria Psychological capital, Core self-evaluation, Work engagement And Dysfunctional audit behavior [Volume 13, Issue 52, 2024, Pages 29-46]
  • Amirbeyki Langroudi, Habib Assessment of Management Accounting Model for Sustainable Development [Volume 9, Issue 33, 2020, Pages 239-259]
  • Amirhosseini, Zahra Productivity Assessment of Attraction of Research Budget and Presentation of Selected Indexes [Volume 2, Issue 5, 2013, Pages 99-108]
  • Amirhosseini, Zahra Using Cascade Costing in Cost Management [Volume 5, Issue 17, 2016, Pages 79-86]
  • Amirhosseini, Zahra Bankruptcy prediction and Corporate Governance: Financial Ratio Approach [Volume 8, Issue 30, 2019, Pages 201-220]
  • Amiri, Ali Providing a corporate tax model based on the quality of financial reporting [(Articles in Press)]
  • Amiri, Elaheh Investigating of the relationship between the audit committee activities and the quality of the internal control system in the firms acceptedin Tehran Stock Exchange [Volume 7, Issue 26, 2018, Pages 71-82]
  • Amiri, Hadi [Volume 5, Issue 17, 2016, Pages 25-43]
  • Amiri, Hadi The Investigation of Incremental Usefulness of Firm-Specific Differential Persistence on the Predictive Power of Earnings Forecast Cross-Sectional Models [Volume 8, Issue 32, 2019, Pages 145-160]
  • Amiri, Hassan Designing a model of human resource accounting in Islamic Azad University [Volume 6, Issue 21, 2017, Pages 19-32]
  • Amiri, Hooshang The Impact of Auditor Style on the Relationship between Financial Reporting Readability and Stock Price Synchronicity [Volume 11, Issue 43, 2022, Pages 209-224]
  • Amiri, Hooshang Investigating the effect of philosophical mindset dimensions on the relationship between auditing team norms and auditor objectivity [Volume 13, Issue 50, 2024, Pages 73-86]
  • Amiri, Houshang Provide a digital marketing model in auditing [Volume 12, Issue 45, 2023, Pages 197-216]
  • Amiri, Houshang Presenting a Management Accounting Model Based on Critical Thinking Using Grounded Theory [Volume 13, Issue 51, 2024, Pages 281-296]
  • Amiri, Houshang Modeling the accuracy of management earnings forecasting in different economic regimes [Volume 16, Issue 62, 2027, Pages 139-167]
  • Amiri, Maghsoud Linear and Non Linear regression models for cash flow forecasting [Volume 2, زمستان 1392, 2013, Pages 141-156]
  • Amiri, Mojtaba Developing a Budgeting Model in Iran Based on Economic Growth and Regional Competitiveness by System Dynamics Approach [Volume 10, Issue 37, 2021, Pages 25-41]
  • Amiri, Sasan The impact of debt default dimensions and buying opinions on financial status with the moderating role of business continuity [Volume 16, Issue 61, 2027, Pages 19-29]
  • Amiri, Seyed Khosroo The Effect of Corporate Governance on managers' optimism and Financial Statement Comparability [Volume 11, Issue 43, 2022, Pages 145-161]
  • AMIRI, ASGAR The role of flexibility in audit quality [Volume 12, Issue 47, 2023, Pages 79-92]
  • AMIRI, SAEED The role of the audit unit in money laundering risk [Volume 10, Issue 40, 2021, Pages 167-177]
  • Amirkabiri, Alireza Designing a post-customs-clearance auditing model based on the risk management regarding facilitation and development of foreign trade [Volume 9, Issue 36, 2021, Pages 67-76]
  • Anvarkhatibi, Saeed Review the Effect of audit quality from the perspective of different groups on financial reporting quality [Volume 8, Issue 31, 2019, Pages 245-260]
  • Anvary Rostamy, Ali Asghar Evaluation of the role of firm’s life cycle in the optimal design of Ohlson valuation model [Volume 5, Issue 17, 2016, Pages 99-110]
  • Arab Ahmadi, Aliasghar Costing from the Perspective of Decision-making [Volume 2, پاییز 1392, 2013, Pages 123-136]
  • Arabi, َAli Identifying the dimensions, components and indicators of the anti-money laundering system In the Tax Affairs Organization of the country [Volume 15, Issue 58, 2026, Pages 1-23]
  • Arabi, Mehran Designing an Implementation Model of Employee Stock Ownership Plan (ESOP) in Iranian Startups [Volume 16, Issue 64, 2028, Pages 245-264]
  • Arab Mokhtary, Mohammad Ali The Effect of Income Smoothing on Taxable Income that Determined by Iranian Association of Certified Public Accountants and Auditing Organization [Volume 3, تابستان 1393, 2014, Pages 47-54]
  • Arabsalehi, Mehdi Study the Effect of Accrual Variability and its Fundamental and Discretionary Components on Idiosyncratic and Systematic Return Volatility [Volume 4, تابستان 1394, 2015, Pages 145-158]
  • Arabsalehi, Mehdi The Evaluating Auditing Risk by Data Mining Approach (Case Study: Bank Loans) [Volume 9, Issue 34, 2020, Pages 157-167]
  • ArabSalehi, Mehdi The Effect of board of directors’ characteristics on Financial Performance through Innovative Managerial Accounting Techniques at Listed Companies [Volume 14, Issue 54, 2025, Pages 17-36]
  • Arad, Hamed Modernism, Post modernism and Financial Accounting Theory [Volume 8, Issue 32, 2019, Pages 1-16]
  • Aramesh, Farzaneh Investigating the relationship between spiritual intelligence & emotional intelligence and job stress of auditors [Volume 6, Issue 23, 2017, Pages 1-10]
  • Aramesh, Masoud Presentation The Pattern of Performance Based Budgeting By Hybrid Technique Of Fuzzy Delphi and Fuzzy Analysis Hierarchy Process [Volume 7, Issue 26, 2018, Pages 175-188]
  • Aravand, Manouchehr Investigating the moderating role of personality traits in the relationship between decision-making styles and profit management (actual and accrual) in financial managers [Volume 15, Issue 60, 2026, Pages 89-112]
  • Ardakani, Masoume Investigation of Women's Professionalism in Auditing [Volume 4, زمستان 1394, 2015, Pages 131-142]
  • Arefi, Davoud Challenges and solutions of applying fair value accounting in banks with the approach of growth without inflation [Volume 15, Issue 59, 2026, Pages 63-80]
  • Arefmanesh, Zohreh The purposes of managers in using Balanced Scorecards [Volume 4, پاییز 1394, 2015, Pages 79-92]
  • Arianpoor, Arash Business Sustainability Performance Model in Iran [Volume 7, Issue 27, 2018, Pages 181-204]
  • Asadi, Gholamhosein Investigating of the nonlinear relationship between voluntary disclosure and firm value by the use of PSTR model [Volume 11, Issue 41, 2022, Pages 243-258]
  • Asadi, Gholamhosein Impact of corporate governance system in audit firms on audit quality [Volume 14, Issue 56, 2025, Pages 97-113]
  • Asadi Louyeh, Nooshin Identifying The Effective Factors Of Accounting Information Systems On Tendency To Earnings Management In Financial Crisis Conditions [Volume 15, Issue 57, 2026, Pages 161-176]
  • Asadi Nahari, Nader The moderating role of adopting International Financial Reporting Standards (IFRS) on the relationship between Earning Quality With equity costs (Empirical Evidence: Banks and Insurance firms and Investments firms in Tehran Stock Exchange) [Volume 8, Issue 30, 2019, Pages 15-26]
  • Asadi Vasfi, Mahdi Effect of Managerial Overconfidence on Audit fee with emphasis on Audit fee Role [Volume 5, Issue 19, 2016, Pages 129-138]
  • Asadi Vighan, Lialy Management Accounting Systems, Perceived Environmental Uncertainty and Companies Performance in Iran [Volume 2, زمستان 1392, 2013, Pages 13-24]
  • Asadzade, Hamid Conceptual model for determining the effective size of the internal audit department [Volume 13, Issue 49, 2024, Pages 157-168]
  • Asgari Alouj, Hosein Calibration of Developed Model of Beneish: System Dynamics Approach [Volume 16, Issue 62, 2027, Pages 237-263]
  • Asgari Rashtiani, Hamzeh The Role of Social Impact Risk Management on the Relationship between Sustainable Performance and Investment Performance [Volume 9, Issue 34, 2020, Pages 89-105]
  • Asghariye Ahari, Hamed The relationship between competitive or monopolistic market and stock returns (Case Study: Tehran Stock Exchange) [Volume 1, بهار 1391, 2012, Pages 85-100]
  • Asgharizadeh, ezatollah Explaining the capabilities of blockchain technology Application in the supply chain with a future research approach From the point of view of financial managers [Volume 16, Issue 63, 2027, Pages 273-294]
  • Ashraf ganjouie, Asma The relationship between strategic orientations, organizational capabilities and performance with respect to the role of the control and management accounting systems changes [Volume 2, زمستان 1392, 2013, Pages 71-82]
  • Ashrafi, Bakhtiyar Designing the auditors' behavioral bias model by emphasizing the individual and general characteristics of the auditor based on Grandead Theory [Volume 12, Issue 45, 2023, Pages 483-498]
  • Ashrafi, Javad Corporates Social Responsibility Theories [Volume 8, Issue 31, 2019, Pages 1-14]
  • Ashrafi, Maliehe Providing a Micmac Analysis to Understanding the Psychodynamic Approach in Auditors' Qualitative Functions: Polar Matrix Analysis [Volume 11, Issue 42, 2022, Pages 281-302]
  • Ashtab, Ali Presenting a Pattern for the Effect of Measures of Audit Report and Company Characteristics on Audit Report Lag given Structural Equations [Volume 12, Issue 46, 2023, Pages 155-180]
  • Askari Hassan Abadi, Suheela Accounting conservatism forward-looking and defensive business strategies and environmental uncertainty with an emphasis on the asymmetric timeliness model [Volume 16, Issue 62, 2027, Pages 213-235]
  • Askar zadeh, Gholam reza Investigating the comparative power of dynamic and static models based on expected loss (es) in choosing the optimal efficient portfolio based on adverse risk in Tehran Stock Exchange. [Volume 16, Issue 62, 2027, Pages 301-316]
  • Askarzadeh, Gholamreza Analysis of the effect of derivatives value on the liquidity of corporations' assets [Volume 16, Issue 64, 2028, Pages 187-202]
  • Askri Mousavi Sangcheshmeh, s Investigation problem of Divan Mohasebat for Government auditing on auditors and financial managers vewies [Volume 1, پاییز 1391, 2012, Pages 117-128]
  • Asl Fatahi, Bahram The Study Of The Effects of Auditors’ personality types On The Report Content [Volume 2, تابستان 1392, 2013, Pages 89-100]
  • Asl Roosta, Hamed Brand Attachment Model based on Customer Experience in Shopping Malls by Considering the Role of Activity Base Cost The "Mixed Methods Research" [Volume 12, Issue 47, 2023, Pages 129-144]
  • Asna Ashari, Hamideh Investigating of the nonlinear relationship between voluntary disclosure and firm value by the use of PSTR model [Volume 11, Issue 41, 2022, Pages 243-258]
  • Ataherian, Ali Conservatism and Free Cash Flow [Volume 2, Issue 5, 2013, Pages 73-84]
  • Avazzadeh Fath, Fariborz Investigating the impact of using new technologies (artificial intelligence and ERP) on the process of establishing an activity-based costing system [Volume 15, Issue 60, 2026, Pages 279-294]
  • Azadbakhsh, Kasra The Effect of Working Capital Management on Reducing the Stock Price Crash Risk (Case Study: Companies Listed in Tehran Stock Exchange) [Volume 1, زمستان 1391, 2012, Pages 55-64]
  • Azadi, Keyhan Psychological Empowerment and Whistle-Blowing in the Auditing Profession: A Test of Psychological safety Theory [Volume 9, Issue 34, 2020, Pages 47-58]
  • Azadi, Keyhan An empirical of the importance of voluntary disclosure of non-financial information on audit quality [Volume 9, Issue 35, 2020, Pages 289-298]
  • Azadi, Keyhan "Presenting the model of internal control system as a mechanism for improving the service quality control of banks system " [Volume 9, Issue 36, 2021, Pages 215-228]
  • Azadi, Keyhan Ethical Foundations of Accounting Training and the Willingness of Shareholders Based on the Confuciumodel [Volume 10, Issue 38, 2021, Pages 97-113]
  • Azadi, Keyhan Experimental test of the impact of information perception speed and on audit quality [Volume 10, Issue 39, 2021, Pages 149-156]
  • Azadi, Keyhan Performance of Corporate Social Responsibility and Environmental Disclosure : Theory test Sustainable Development whit Using Fuzzy Mode [Volume 10, Issue 40, 2021, Pages 89-105]
  • Azadi, Keyhan Identifying and ranking factors affecting the gap of public expectations [Volume 11, Issue 41, 2022, Pages 159-176]
  • Azadi, Keyhan Test of Principled Organizational Dissent Model in Auditors about Whistle Blowing [Volume 11, Issue 42, 2022, Pages 59-69]
  • Azadi, Keyhan Conservative political ideology and the choice of fair value-based accounting procedures [Volume 11, Issue 42, 2022, Pages 87-95]
  • Azadi, Keyhan Provide a model for explaining the effectiveness of the general expectation gap from auditing based on a lack of social trust [Volume 11, Issue 44, 2022, Pages 129-144]
  • Azadi, Keyhan Identifying Factors Affecting Financial Managers' Fees: grounded theory approach [Volume 11, Issue 44, 2022, Pages 247-259]
  • Azadi, Keyhan Identifying and ranking the factors affecting the relationship between the auditor and the employer based on the ethical approach and its effect on the quality of the audit report using the Delphi-Fuzzy process. [Volume 14, Issue 53, 2025, Pages 1-18]
  • Azadi, Keyhan Testing the level of Accounting Information Quality during the Financial crisis By the method meta-heuristic Algorithms [Volume 15, Issue 59, 2026, Pages 207-217]
  • Azadi, Keyhan Develop a management accounting maturity model based on data-driven approach [Volume 16, Issue 63, 2027, Pages 137-152]
  • Azadi Hir, Keyhan Provide a model for identifying factors affecting audit quality Using Delphi method and fuzzy logic [Volume 10, Issue 38, 2021, Pages 269-284]
  • Azadi Hir, Keyhan Evaluation of Factors Affecting Audit Risk Based on Factor Analysis Approach [Volume 15, Issue 58, 2026, Pages 197-216]
  • Azadmanesh, Roghayeh Comparing Ability Anderson and Weiss criterions in Determining the Effect of Depreciation Expenses on Sticky of Economic and Operating Expenses [Volume 5, Issue 20, 2017, Pages 117-129]
  • AZHDARI, HAMID Examining the effects of the lack of a theoretical audit framework [Volume 11, Issue 43, 2022, Pages 163-174]
  • Azhdary, Behnam Investigating the effect of ethical principles, religiosity, auditor's personality and coronavirus on the quality of independent auditors' audit services [Volume 16, Issue 61, 2027, Pages 31-46]
  • Azizi, Farhad Providing a Model of the Effect of Accounting Information Systems Characteristics on System Performance Based on Moderating Role of Organizational Decentralization and Uncertainty [Volume 10, Issue 37, 2021, Pages 97-111]
  • Azizi, Sedighe Explain the effective internal audit model based on the perspectives and strategy of the financial reporting cycle (using Delphi technique and structural equations) [Volume 12, Issue 47, 2023, Pages 275-290]
  • Azizi, Sirvan The effect of internal information shocks on abnormal accumulated returns [Volume 11, Issue 43, 2022, Pages 355-364]
  • Azizi Balabayglo,, Hamidreza Proposing a Comprehensive Model for Credit Risk Reporting in Financial Institutions: Emphasis on Structural and Content Elements [Volume 16, Issue 64, 2028, Pages 329-357]
  • Azizimehr, Ali Provide a model of management accounting system based on the dynamic capabilities of the accounting information system [Volume 13, Issue 50, 2024, Pages 1-13]
  • Azizmohammadlou, Hamid Comparative study of disclosure in oil and gas industry sustainability reporting [Volume 15, Issue 57, 2026, Pages 121-142]
B
  • Babaei, Javad Presenting a model of the mediating role of spiritual intelligence on the relationship between internal auditors' narcissism and their tendency to report wrongdoing [Volume 14, Issue 54, 2025, Pages 361-374]
  • Babaei, Samira CEO Narcissism and Cost Stickiness: Emphasizing the Moderating Role of Past Performance and Corporate Uncertainty [(Articles in Press)]
  • Babaei khalili, Javad Presenting a model of the effect of emotional intelligence on audi-tors' willingness to disclose fraud by considering the mediating role of demographic variables [(Articles in Press)]
  • Babajani, Jafar A Performance Auditing Implementation Model for Institutions Of the Public Sectors in Iran [Volume 6, Issue 21, 2017, Pages 143-156]
  • Babajani, Jafar Business Sustainability Performance Model in Iran [Volume 7, Issue 27, 2018, Pages 181-204]
  • Babajani, Jafar Audit quality audit and corporate governance mechanisms [Volume 8, Issue 31, 2019, Pages 261-272]
  • Babajani, Jafar Identifying the dimensions, components and indicators of the anti-money laundering system In the Tax Affairs Organization of the country [Volume 15, Issue 58, 2026, Pages 1-23]
  • Babayee khalili, Javad Content and Link Analysis Moral Values on audit profession neutrality [Volume 8, Issue 31, 2019, Pages 133-154]
  • BabazadehAghdam, Alireza Examining the effect of conservatism on value relevance of extreme and non-extreme earnings [Volume 10, Issue 39, 2021, Pages 99-113]
  • Badavar Nahandi, Yones Presenting a paradigmatic model of beyond budgeting for companies that are members of the Tehran Stock Exchange [Volume 16, Issue 63, 2027, Pages 295-307]
  • Badavar Nahandi, Younes The Impact of Corporate Governance Mechanisms on Informational Efficiency of Listed Companies in Tehran Stock Exchange [Volume 5, Issue 19, 2016, Pages 1-16]
  • Badavar Nahandi, Younes The relative importance of qualitative characteristics of accounting information in clarifying the information environment of company from the perspective of different groups in the light of organizational legitimacy theory and stakeholder theory [Volume 11, Issue 42, 2022, Pages 385-403]
  • Badavar Nahandi, Younes Identifying and ranking the dimensions and components affecting the quality of auditing based on spirituality and moral atmosphere in the workplace by Delphi and Shannon entropy technique . [Volume 11, Issue 44, 2022, Pages 213-230]
  • Badavar Nahandi, Younes The Effect of Moral Hazard between Managers and Shareholders on Accrual and Real Earnings management with Emphasis on Corporate Governance Mechanisms [Volume 13, Issue 49, 2024, Pages 43-62]
  • Badavar Nahandi, Younes The Impact of moral foundations and auditors' religious attitudes [Volume 15, Issue 59, 2026, Pages 15-24]
  • Badavar Nahandi, Yunes The Study of Auditor Tenure on Earnings Quality Attributes in the firms listed in the Tehran Stock Exchange [Volume 1, پاییز 1391, 2012, Pages 91-106]
  • Badiei, Hoseyn The effect of Conditional and Unconditional conservatism on earning quality using Basu, Ball, R & Shivakumar models [Volume 3, زمستان 1393, 2014, Pages 23-32]
  • Badiei, Hossein Investigating the relationship between spiritual intelligence & emotional intelligence and job stress of auditors [Volume 6, Issue 23, 2017, Pages 1-10]
  • Badiei, Hossein Audit quality audit and corporate governance mechanisms [Volume 8, Issue 31, 2019, Pages 261-272]
  • Badiei, Hossein Providing the ethical model of fraud tendency in accounting using a Structural equation analysis approach [Volume 16, Issue 62, 2027, Pages 335-355]
  • Badiei, HossEin provide a suitable model for throughput accounting of the propulsion system of the technology industry based on the theory of constraint [Volume 15, Issue 58, 2026, Pages 367-381]
  • Badiei, Hosseyn Requirements and Strategies of Exerting Control in PCA [Volume 1, زمستان 1391, 2012, Pages 95-104]
  • Badiei, Hosseyn Effective factors on the level of exposition of future information in annual reports of companies accepted in Tehran stock market [Volume 4, زمستان 1394, 2015, Pages 57-68]
  • Badiei, Taraneh Littleton’s points of view about Double Entry accounting: True or False [Volume 8, Issue 30, 2019, Pages 221-236]
  • Badpa, Behrooz The Effect of Company's Marketing Capability on its Return on Stock, Corporate Value, and Cash Flows Using the Stochastic Frontier Approach [Volume 14, Issue 54, 2025, Pages 1-16]
  • Bafahme Mehrabani, Somayeh Impact of Operating Cycle and Ownership Structure on Corporate Conservatism by C-Score Method [Volume 2, پاییز 1392, 2013, Pages 75-90]
  • Bagersalimi, Saeed Psychological Empowerment and Whistle-Blowing in the Auditing Profession: A Test of Psychological safety Theory [Volume 9, Issue 34, 2020, Pages 47-58]
  • Bagersalimi, Saeed Test of Principled Organizational Dissent Model in Auditors about Whistle Blowing [Volume 11, Issue 42, 2022, Pages 59-69]
  • Baghani, Ali Presenting a sustainability model for asset value based on political and economic stability [Volume 11, Issue 42, 2022, Pages 303-314]
  • Baghani, Ali Presenting a Model of Individual Decision-Making based on Behavioral, Demographic, and Financial Self-Efficacy Factors, Considering Investors' Lifetime Preferences [Volume 16, Issue 64, 2028, Pages 505-520]
  • Bagheri, Mehdi Presenting a model of the position of the Islamic ethical system in the Iranian accounting standards setting [Volume 16, Issue 62, 2027, Pages 429-442]
  • Bagherpour, Mohammad Ali Analysis of Myopia Phenomenon in Iran Stock Market By Using A Clean Surplus Accounting Based Model [Volume 5, Issue 18, 2016, Pages 55-62]
  • Bagherpour Velashani, Mohammad Ali The effect of implementing internal controls instruction on the level of financial statements users` trust [Volume 5, Issue 18, 2016, Pages 63-81]
  • Bagherpour Velashani, Mohammad Ali A risk-based budget model for independent audit engagement [Volume 10, Issue 37, 2021, Pages 173-202]
  • Bagherzadeh, Mohammad Reza Ranking the factors affecting the evaluation of financial and operational performance of programs using the technique of hierarchical analysis process [Volume 11, Issue 43, 2022, Pages 175-188]
  • Bahaghighat, Elham The effect of Earning Response Coefficient on the Relationship between Stock Returns Synchronicity with firms Abnormal Return and Abnormal Volume [Volume 7, Issue 26, 2018, Pages 43-56]
  • Bahari, Amir Relationship Between Number of Audit Paragraphs and CEO Tenure with Financial Statements Timeliness [Volume 3, زمستان 1393, 2014, Pages 53-62]
  • Bahari sejahrood, Mohammad Ali Identify the dimensions of auditors' professional ethics behavior with emphasis on ethical climate through a qualitative content analysis approach [Volume 11, Issue 43, 2022, Pages 365-378]
  • Bahar Moghadam, Mehdi The Effect of Audit Management by Managers on Detection of Misstatements by Auditors Considering Professional Skepticism of Auditors [Volume 7, Issue 25, 2018, Pages 67-80]
  • Bahman Banimahd, Bahman Machiavellianism and Auditor's Individual Effectiveness [Volume 7, Issue 26, 2018, Pages 105-120]
  • Bahnamiri, Mohammad Javad Zare Quantifying independent auditors' report with a fuzzy approach and Comparison of Bankruptcy Predictability the Quantified Audit Report and Audit Report Type [Volume 8, Issue 31, 2019, Pages 169-184]
  • Bahnamoon, Yaghoob Sensitivity of external resources and cash flow with an emphasis on financial constraints and tangibility in firms listed in Tehran Stock Exchange (TSE) [Volume 5, Issue 17, 2016, Pages 123-133]
  • Bahrami, Ali The Impact of Environment and Financial Brain Skills on Financial Action and Financial Well-Bing [Volume 13, Issue 52, 2024, Pages 189-213]
  • Bahrami, Bahareh The effect of ethical climate on auditors’ whistle-blowing whit the mediating role of job satisfaction and organizational commitment [Volume 14, Issue 56, 2025, Pages 83-95]
  • Bahrami, Saeed Explain the role of ownership structure on the relationship between external capital structure and the informational content of the statement of changes in equity [Volume 16, Issue 64, 2028, Pages 299-310]
  • Bahri sales, Jamal Effective factors on the effectiveness of internal auditing in improving internal controls Case Study: Banks and Government Companies of West Azarbaijan [Volume 7, Issue 28, 2018, Pages 107-122]
  • Bahrisales, Jamal Testing the theory of motivational value structure: a challenge for critique Ethical warning of auditors [Volume 15, Issue 59, 2026, Pages 219-235]
  • Bahri Sales, Jamal The effect of tax aggressiveness and board of director composition on audit fees [Volume 5, Issue 20, 2017, Pages 13-26]
  • Bahri Sales, Jamal The Impact of Audit Quality on Earnings Management: An Experimental Study with Evidence from IPO [Volume 6, Issue 23, 2017, Pages 117-130]
  • Bahri Sales, Jamal The Relationship of Management Optimism and Earnings Smoothing by Discretionary Accruals between Banks Listed in Tehran Stock Exchange and OTC [Volume 6, Issue 24, 2018, Pages 191-202]
  • Bahri Sales, Jamal Identifying The Dimensions and Components and Predictive Characteristics of Professional Auditors' Judgments [Volume 11, Issue 44, 2022, Pages 1-13]
  • Bahri Sales, Jamal Restatementsincreasing qualityand the role of the audit committee and information asymmetry [Volume 13, Issue 51, 2024, Pages 185-199]
  • Bahri-Sales, J. Board of directors characteristics and value relevance of accounting information in Tehran Stock Exchange (TSE) [Volume 2, تابستان 1392, 2013, Pages 51-64]
  • Bakhshani, Safiyeh A Review on Non-Accounting Students’ Attitudes toward the Impact of Accounting Topics Included in the Approved Training Program on Business Management [Volume 7, Issue 26, 2018, Pages 95-104]
  • Bakhtiari, abbas Identifying Factors Influencing Auditors' Psychological Characteristics in Audit Judgment [Volume 10, Issue 37, 2021, Pages 143-158]
  • Bakhtiari, Javad Guanxi & Auditor's Independence: social connections Theory Test [Volume 8, Issue 30, 2019, Pages 27-40]
  • Bakhtiari, Mahdiyeh Ethical Tax Decision-Making: Evaluating the Effects of Organizational Prestige Valuations and Tax Accountants’ Financial Situation [Volume 16, Issue 62, 2027, Pages 265-280]
  • Balvardi, Fatemeh Evaluation of the perceptions and expectations of the quality of audit services using SERVQUAL model [Volume 6, Issue 24, 2018, Pages 167-176]
  • Banihashemi kahangi, Seyed Mehdi Investigating the effect of work pressure and auditor characteristics on the increase of auditor stress in the period of overwork compared to underwork [Volume 13, Issue 52, 2024, Pages 459-468]
  • Banimahd, Bahman Analysis Survey the Usefulness of Audit Reports in Market Capital [Volume 2, تابستان 1392, 2013, Pages 13-30]
  • Banimahd, Bahman Political Connections and Auditor Switching: Evidences of Private Audit Firms [Volume 2, زمستان 1392, 2013, Pages 1-12]
  • Banimahd, Bahman Comparing Critical Thinking With Educational Achievement Between Accounting Students of Islamic Azad University and State Universities [Volume 3, بهار 1393, 2014, Pages 1-12]
  • Banimahd, Bahman Modernity and Management Accounting [Volume 3, زمستان 1393, 2014, Pages 1-12]
  • Banimahd, Bahman Relationship Between Number of Audit Paragraphs and CEO Tenure with Financial Statements Timeliness [Volume 3, زمستان 1393, 2014, Pages 53-62]
  • Banimahd, Bahman Earnings Management and Timeliness of the Accounting Information [Volume 4, بهار 1394, 2015, Pages 1-8]
  • Banimahd, Bahman Audit market share and auditor's opinion: evidence from Iranian audit private sector [Volume 4, بهار 1394, 2015, Pages 77-86]
  • Banimahd, Bahman CEO Tenure and Earnings quality: Test of Horizon Problem [Volume 4, تابستان 1394, 2015, Pages 33-42]
  • Banimahd, Bahman The Review of Effective Factors in Auditors’ Tendency to Issue Limitation Paragraph rather than Disagreement Paragraph in Audits Reports of Financial Statements [Volume 4, پاییز 1394, 2015, Pages 15-26]
  • Banimahd, Bahman Social Trust and Auditors’ Attitudes towards Independence [Volume 5, Issue 19, 2016, Pages 17-26]
  • Banimahd, Bahman Impact of Relativisional to the Moral Judgment of Auditors [Volume 5, Issue 20, 2017, Pages 1-12]
  • Banimahd, Bahman The Gender Effect on Adopting of Principle-Based Accounting Standards [Volume 6, Issue 21, 2017, Pages 49-60]
  • Banimahd, Bahman The Study of Norm of Reciprocity in the Auditing Profession: Fairness Theory Test [Volume 6, Issue 21, 2017, Pages 157-168]
  • Banimahd, Bahman The effect of Social Conservatism and Machiavellianism on Auditor's Independence [Volume 6, Issue 22, 2017, Pages 75-86]
  • Banimahd, Bahman The relationship between earnings manipulation and unqualified audit report [Volume 6, Issue 23, 2017, Pages 145-154]
  • Banimahd, Bahman Gender Auditor and Functional Styles of Thinking: The Test of Self-Governing Theory of Mind [Volume 7, Issue 25, 2018, Pages 1-10]
  • Banimahd, Bahman Audit Services Pricing and Competition Theory [Volume 7, Issue 25, 2018, Pages 181-192]
  • Banimahd, Bahman Identifying Effective Factors on Abnormal Net Operating Assets: Testing the hypothesis of Positive Theory and Accounting Flexibility [Volume 7, Issue 27, 2018, Pages 217-230]
  • Banimahd, Bahman Asymmetric Cost Behavior: Review of Literature and Methodology [Volume 7, Issue 28, 2018, Pages 29-50]
  • Banimahd, Bahman Relationship Real Activities Manipulation with Accrual-Based Earnings Management Using Recursive Equation System Approach [Volume 8, Issue 29, 2019, Pages 1-14]
  • Banimahd, Bahman Machiavellianism, Love of Money, Consumerism Culture and opinion shopping By Client [Volume 8, Issue 29, 2019, Pages 161-174]
  • Banimahd, Bahman The Impact of Demographic Variables in Improving of Users' Perception of Corporate Social Responsibility Presented in Visual Financial Statements [Volume 8, Issue 30, 2019, Pages 1-14]
  • Banimahd, Bahman Littleton’s points of view about Double Entry accounting: True or False [Volume 8, Issue 30, 2019, Pages 221-236]
  • Banimahd, Bahman Corporates Social Responsibility Theories [Volume 8, Issue 31, 2019, Pages 1-14]
  • Banimahd, Bahman Modernism, Post modernism and Financial Accounting Theory [Volume 8, Issue 32, 2019, Pages 1-16]
  • Banimahd, Bahman The Economic and Tax Consequences of Audit Reporting with Emphasis on Audit Change [Volume 8, Issue 32, 2019, Pages 67-82]
  • Banimahd, Bahman Investigating the Impact of Dimensions of Social and Personal Norms on Tax compliance [Volume 9, Issue 33, 2020, Pages 40-60]
  • Banimahd, Bahman Psychological Empowerment and Whistle-Blowing in the Auditing Profession: A Test of Psychological safety Theory [Volume 9, Issue 34, 2020, Pages 47-58]
  • Banimahd, Bahman Thinking Style's and objectivity of the Auditor [Volume 9, Issue 35, 2020, Pages 69-82]
  • Banimahd, Bahman The relationship between Machiavellianism and auditor’s job performance [Volume 10, Issue 37, 2021, Pages 43-58]
  • Banimahd, Bahman Explaining Behavioral Tendencies in Fraudulent Financial Reporting: A Psychological Theory Test of Behavior Stability [Volume 10, Issue 37, 2021, Pages 129-141]
  • Banimahd, Bahman The Right of Auditor's Choice and Tax Avoidance Based on Glaser's Choice Theory [Volume 10, Issue 38, 2021, Pages 1-16]
  • Banimahd, Bahman The ranking of the utility of corporate governance indicators in line with stakeholder theory [Volume 10, Issue 39, 2021, Pages 187-199]
  • Banimahd, Bahman The Relationship between Leadership Style and Organizational Identity and Individual Effectiveness in Audit Institutions (A Comparative Study of Audit Institutions in the Public and Private Sector) [Volume 10, Issue 40, 2021, Pages 335-353]
  • Banimahd, Bahman Individual moods, critical thinking and fraud risk assessment in auditing [Volume 11, Issue 41, 2022, Pages 315-323]
  • Banimahd, Bahman Test of Principled Organizational Dissent Model in Auditors about Whistle Blowing [Volume 11, Issue 42, 2022, Pages 59-69]
  • Banimahd, Bahman The Effect of Machiavellianism and Emotional Intelligence on the Ethical Orientation of Graduate Accounting Students : A Test of Mind Theory [Volume 11, Issue 43, 2022, Pages 1-11]
  • Banimahd, Bahman Managers' Narcissism, Moral Foundations and Corporate Social Responsibility Perception: Presentation a Model on the Basis of Structural Equation [Volume 14, Issue 53, 2025, Pages 19-35]
  • Banimahd, Bahman The Effect of Self-efficacy، Locus of Control, and Dark Personality Traits an Opportunistic Earnings Management [Volume 12, Issue 45, 2023, Pages 287-300]
  • Banimahd, Bahman Information Processing Styles and Earnings Management: Testing of Cognitive-Experiential Self Theory [Volume 12, Issue 45, 2023, Pages 373-390]
  • Banimahd, Bahman Explaining the role of evaluating pattern of corporate governance rating system on adjusted return on investment: Evidence from the Tehran Stock Exchange [Volume 12, Issue 47, 2023, Pages 13-26]
  • Banimahd, Bahman The role of decision making styles in opportunistic Earning management [Volume 13, Issue 50, 2024, Pages 203-212]
  • Banimahd, Bahman Motivational values and integrated reporting [Volume 13, Issue 51, 2024, Pages 1-12]
  • Banimahd, Bahman The Effect of Conflict of Interests on the Auditor's Decision Making Behavior by Integrating Cognitive Theory and Throughput Model [Volume 13, Issue 52, 2024, Pages 349-369]
  • Banimahd, Bahman The role of political ideology and auditors' professionalism on organizational professional conflict [Volume 14, Issue 53, 2025, Pages 305-322]
  • Banimahd, Bahman The effect of auditor self-efficacy on fraud risk assessment with the mediating role of the auditor's fundamental and developed creativity [Volume 14, Issue 54, 2025, Pages 239-250]
  • Banimahd, Bahman Manager's Efficiency to Create Operating Cash Flows and Independent Auditor Selection: A Test of Upper Echelons Theory [Volume 14, Issue 55, 2025, Pages 33-44]
  • Banimahd, Bahman The,effect of professional identity moral relativism and moral idealism on the auditors opinion [Volume 15, Issue 57, 2026, Pages 73-84]
  • Banimahd, Bahman The Relationship Between Machiavellianism, Social Dominance and Moral Courage: Evidence of the Auditing Profession [Volume 15, Issue 58, 2026, Pages 103-111]
  • Banimahd, Bahman The Explanation Relationship Between Proactive Personality, Proactive Career Self-Efficacy and Auditors’ Professional Skepticism.: Evidence from the Private Sector of Auditing [Volume 16, Issue 62, 2027, Pages 357-373]
  • Banimahd, Bahman Managerial Ability and Employee Productivity: Testing the Upper echelons theory [Volume 16, Issue 63, 2027, Pages 247-257]
  • Bani Mahd, Bahman Analyzing and examining the impact of blockchain on auditing, identifying the possibility of occurrence and preventing fraud [Volume 15, Issue 60, 2026, Pages 245-264]
  • Banitalebi Dehkordi, B. Technology and Accounting [Volume 3, تابستان 1393, 2014, Pages 151-164]
  • Banitalebi Dehkordi, B. Explaining Actor Network Theory in Accounting from the perspective of knowledge [Volume 4, زمستان 1394, 2015, Pages 119-130]
  • Banitalebi Dehkordi, Bahareh Content analysis of thesis Master of Accounting in Iran [Volume 5, Issue 17, 2016, Pages 1-11]
  • Banitalebi Dehkordi, Bahareh The effect of personality types A, B, C and D auditors on the content of the audit report [Volume 5, Issue 20, 2017, Pages 71-86]
  • Banitalebi Dehkordi, Bahareh Explaining the Giddens Structural Theory in Accounting Research from the Perspective of Knowledge [Volume 7, Issue 25, 2018, Pages 219-238]
  • Banitalebi Dehkordi, Bahareh The relationship between personality types and learning styles in accounting students using Kolb's learning style theory [Volume 10, Issue 38, 2021, Pages 241-253]
  • Banitalebi Dehkordi, Bahareh Explanation of conceptual maps for accounting training based on Ausubel learning theory [Volume 13, Issue 49, 2024, Pages 215-232]
  • Banitalebi Dehkordi, Bahareh Optimal selection of non-human actors affecting the accounting information system [Volume 12, Issue 47, 2023, Pages 195-214]
  • Banitalebi Dehkordi, Bahareh Identifying Factors Affecting Asset Management through the Internet of Things [Volume 15, Issue 59, 2026, Pages 43-61]
  • Banitalebi Dehkordi, Bahareh Explaining the function of impact management in the role of auditors from the perspective of Goffman's dramatic theory and presenting the proposed model [Volume 14, Issue 56, 2025, Pages 147-166]
  • Baqer Salimi, Saeed Designing and compiling an organizational disclosure model to reduce organizational corruption studied in universities of medical sciences in Tehran [Volume 16, Issue 63, 2027, Pages 71-84]
  • Baradaran Hassanzade, Rasoul The Study Of The Effects of Auditors’ personality types On The Report Content [Volume 2, تابستان 1392, 2013, Pages 89-100]
  • Baradaran Hassan zadeh, Rasoul Review the Effect of audit quality from the perspective of different groups on financial reporting quality [Volume 8, Issue 31, 2019, Pages 245-260]
  • Baradaran Hassan zadeh, Rasoul Investigating the Impact of Six Approaches of Financial, Governantial, and Social Responsibility Comprehensive Model (FGSCM) on Stock Liquidity Using Feedback and Agency Theories [Volume 12, Issue 46, 2023, Pages 473-498]
  • Baradaran Hassan zadeh, Rasoul Presenting a paradigmatic model of beyond budgeting for companies that are members of the Tehran Stock Exchange [Volume 16, Issue 63, 2027, Pages 295-307]
  • Baradaran Hazave, Sepideh Evaluation of Successful of Key Factors Services Knowledge Management [Volume 1, تابستان 1391, 2012, Pages 65-76]
  • Barari nokashti, Soghra Financial Crisis and Corporate Value Creation: Testing Information Content Theory [Volume 12, Issue 48, 2024, Pages 47-62]
  • Barari nokashti, Soghra The relationship between accounting anomalies, risk and return (Case Study: Companies Listed on the Tehran Stock Exchange) [Volume 13, Issue 52, 2024, Pages 137-152]
  • Barari Nokashti, soghra Identifying and ranking the causal, contextual and central factors of critical realism of ethics and accounting culture with the foundation's data approach [Volume 16, Issue 64, 2028, Pages 33-50]
  • Barari Nokashti, Soghra Identifying Effective Factors on Abnormal Net Operating Assets: Testing the hypothesis of Positive Theory and Accounting Flexibility [Volume 7, Issue 27, 2018, Pages 217-230]
  • Barzegar, Bahram Identify and prioritize the determinants of preventive supervision in public section audit using structural equations and hierarchical analysis process [Volume 13, Issue 52, 2024, Pages 293-312]
  • Barzegar, Morteza Receivable Accounts Risk Management Model [Volume 3, پاییز 1393, 2014, Pages 67-84]
  • Barzideh, Farrokh Identifying the dimensions, components and indicators of the anti-money laundering system In the Tax Affairs Organization of the country [Volume 15, Issue 58, 2026, Pages 1-23]
  • Bashiri khesal, Leila The Mediating Role of Organizational Commitment and Burnout in the Relationship between Organizational Cynicism and Professional Skepticism. [Volume 12, Issue 45, 2023, Pages 231-250]
  • Bashiri khesal, Leila The Role of Professional Commitment in the Relationship between Organizational Cynicism and Professional Skepticism: The Moderating Role of Professional Ethics and Auditor Size [Volume 12, Issue 48, 2024, Pages 389-410]
  • Bashirimanesh, Nazanin The effect of the Audit Quality and Auditor Switches on capital market [Volume 2, تابستان 1392, 2013, Pages 65-76]
  • Bashirimanesh, Nazanin Simplifying of time-driven activity based costing [Volume 3, تابستان 1393, 2014, Pages 165-218]
  • Bashirimanesh, Nazanin Developing pattern of Voluntary disclosure: the measure for management accounting [Volume 5, Issue 19, 2016, Pages 27-46]
  • Bayat, Ali Institutional relationship between Management Accounting and Corporate Governance: A New Institutional Method to Interpret of Agency Problem [Volume 1, بهار 1391, 2012, Pages 1-18]
  • Bayat, Marziyeh Reference prices and the effects of mental accounting on investment performance [Volume 5, Issue 19, 2016, Pages 89-104]
  • Bazaei, Ghasem Ali A Survey of Key Factors Determining Banks' Success in Terms of Rendering Electronic Services and Banks Ratings [Volume 1, بهار 1391, 2012, Pages 43-54]
  • Bazrafshan, Ameneh Internal controls over financial reporting requirements and audit committee: Evidence from an event study [Volume 4, زمستان 1394, 2015, Pages 45-56]
  • Bazrafshan, Ameneh , Earnings Quality: Some Evidence on the Role of Auditor Tenure and Auditors’ Industry Expertise [Volume 2, پاییز 1392, 2013, Pages 91-102]
  • Behdash, Arash Assessing the effect of readability of financial statements and financial reporting credibility on companies' value creation from the perspective of shareholders [Volume 14, Issue 54, 2025, Pages 57-71]
  • Beheshti Zavareh, Farnaz Designing a Competency Model for Managers for Organizational Profitability, Case study: Tehran railway [Volume 7, Issue 28, 2018, Pages 149-166]
  • Behnamoon, Y. Board of directors characteristics and value relevance of accounting information in Tehran Stock Exchange (TSE) [Volume 2, تابستان 1392, 2013, Pages 51-64]
  • Behnemoon, Yaghoub The effect of tax aggressiveness and board of director composition on audit fees [Volume 5, Issue 20, 2017, Pages 13-26]
  • Behshour, Isaac The effects of accounting earnings differences with taxable incomes on audit quality with Emphasis on the Role of earnings quality [Volume 11, Issue 41, 2022, Pages 19-32]
  • Behzadian, Fatah Identifying Factors Influencing Auditing Fair Value Accounting Estimates Using Exploratory Factor Analysis [Volume 15, Issue 57, 2026, Pages 41-56]
  • BekhradiNasab, Vahid The Impact of Job Flu on Audit Quality (Case study: Auditors with a low and high religious orientation) [Volume 8, Issue 30, 2019, Pages 73-94]
  • Bemani mohamad abadi, Majid Impact of Political ideology and professional commitment on professional judgment of auditors [Volume 10, Issue 39, 2021, Pages 57-67]
  • Bemani mohamad abadi, Majid The Effect of Ethical Ideology on Auditors' Professional Judgment with the Mediating Role of Professional Commitment [Volume 11, Issue 44, 2022, Pages 145-158]
  • Ben Goriz, Farhan The impact of kind of attitude executives on Information Asymmetry, Financial Leverage and Firm's Value [Volume 7, Issue 25, 2018, Pages 163-180]
  • Besharatpour, fatemeh Investigating the effect of stable and unstable earnings components and economic conditions on information content [Volume 13, Issue 50, 2024, Pages 121-136]
  • Beshkooh, Mahdi Explaining The Relationship Between Security Threat Assessment, Fear, and Motivation to Protect Accounting Information Systems: A Test of Positive Psychology Theory [Volume 15, Issue 58, 2026, Pages 537-547]
  • Beshkooh, Mehdi Providing Measurement Models and Lifecycle and Audit Quality Effects on it [Volume 9, Issue 34, 2020, Pages 169-184]
  • Beygi, Mansoureh External Auditor Types and the Cost Stickiness: Empirical Evidence from Companies Listed in Tehran Stock Exchange [Volume 6, Issue 22, 2017, Pages 25-36]
  • Beygpanah, Behzad Impact of corporate governance system in audit firms on audit quality [Volume 14, Issue 56, 2025, Pages 97-113]
  • Beytari, Artin Analysis of Factors Influencing Corporate Audit Fee Determination Considering Price Discrimination Between Private and Public Sector Clients [Volume 15, Issue 60, 2026, Pages 295-309]
  • Biabani, Milad Explaining The Relationship Between Vigeo's Social Responsibility Rating with The Financial Performance and Firm Value [Volume 9, Issue 34, 2020, Pages 145-156]
  • Biabani, Soroush The Investigating the relationships between the presence of women managers on the board of directors and the performance of listed company in the stock Exchange in Tehran [Volume 3, زمستان 1393, 2014, Pages 63-74]
  • Bidari, Mohammadali The Identification and Investigation of Internal Relationships among the Effective Factors in Establishment of an Effective Audit Committee to Promote the Level of the Corporate Governance in Banks [Volume 7, Issue 28, 2018, Pages 51-64]
  • Biglar, Kumars Auditor–Client Negotiation Model for Resolving Disputed Financial Reporting Issues [Volume 4, زمستان 1394, 2015, Pages 15-26]
  • Biglar, Kumars Efficiency of business risk auditing approach in Iran based on the dimensions of legitimacy theory [Volume 13, Issue 52, 2024, Pages 121-136]
  • Biglar, Kumars Impact of cryptocurrency profitability on banking system performance using DID approach [Volume 15, Issue 58, 2026, Pages 113-127]
  • Biglari, Bahram The relation between interactive uses of budgets, diagnostic uses of budgets and team effectiveness and role of perceived collective efficacy [Volume 6, Issue 22, 2017, Pages 87-102]
  • Birjandi, Mahdiar Identification and prioritization of quality costs of production of various products in industrial-manufacturing companies: industrial-manufacturing companies of Mashhad Toos Industrial City [Volume 16, Issue 62, 2027, Pages 35-50]
  • Blue, Ghasem Professional judgment of independent auditors with an emphasis on wisdom: a systematic literature review [Volume 16, Issue 62, 2027, Pages 189-212]
  • Bolo, Qasem The Effect of changes in the Presentation Pattern of Financial Statements (Proposed by Securities Exchange Organization the Auditing Organization) on Investors’ judgment and Decision Making: a Quasi-Experimental Approach [Volume 11, Issue 44, 2022, Pages 115-127]
  • Bolou, Ghasem Investigating the Relationship between Accountants and Auditors’ Attitude Depth with Accounting Information Quality [Volume 6, Issue 21, 2017, Pages 169-174]
  • Bolou, Ghasem The role of performance indicators in calculating the cost of academic services [Volume 10, Issue 39, 2021, Pages 237-247]
  • Bolu, Ghasem The Design of The Internal Audit Capability Model in The Iranian Public Sector Institutions [Volume 9, Issue 34, 2020, Pages 127-143]
  • Boostani, Azadeh customer experience management model and brand loyalty in high products involvement And its functions in pricing and pricing products and services. The "Mixed Methods Research" [Volume 9, Issue 35, 2020, Pages 273-287]
  • Bordbar, Raziyeh Comparative study of accounting research methodology inside and outside of Iran [Volume 2, پاییز 1392, 2013, Pages 1-14]
  • Bozorgasl, Mosa Identification and Disclosure of Key Audit Matters in the Audit Report: Outlook of Iranian [Volume 8, Issue 29, 2019, Pages 229-242]
  • Bozorgasl, Mousa The effect of investors' behavioral biases on the future stock price crash risk with emphasis on the role of financial reporting quality [Volume 13, Issue 50, 2024, Pages 137-151]
  • Bozorgmehrian, Shahrokh The Investigation of Unconditional Conservatism on Value Relevance of Accounting Information [Volume 5, Issue 17, 2016, Pages 111-121]
C
  • Chaharmahali, Aliakbar Investigation of Performance Evaluation for Operation Cash Flow Forecasting [Volume 1, تابستان 1391, 2012, Pages 77-88]
  • Chaharmahali, Aliakbar Investigating the relationship between economic value added and cash holdings of listed companies in Tehran Securities Exchange [Volume 8, Issue 30, 2019, Pages 59-72]
  • Chaharmahali, Aliakbar Investigating the Impact of Economic Uncertainty on the Tax Avoidance [Volume 9, Issue 36, 2021, Pages 285-296]
  • Chaharmahali, Ali Akbar Designing a Model to Enhance the Level of Professional Reasoning in Auditing Focused on Psychological Factors Influencing Professional Judgment and Auditors’ Skepticism [Volume 15, Issue 58, 2026, Pages 331-346]
  • Chaharmahali, Shahram Investigating the Relationship between Accountants and Auditors’ Attitude Depth with Accounting Information Quality [Volume 6, Issue 21, 2017, Pages 169-174]
  • Chaharmahali, Shahram Real Earnings Management and Market Value of Cash Holdings: The Role of Efficient Monitoring Hypothesis and Combination of Interpersonal Deception Theory and Signaling Theory [Volume 8, Issue 32, 2019, Pages 127-144]
  • Chahar Mahali, A Akbar An Investigation the Impact of Managers’ Overconfidence on Costs Stickiness [Volume 6, Issue 23, 2017, Pages 31-46]
  • Chahar Mahali, A Akbar Presenting a model to investigate the effect of intellectual capital on the competitive capabilities of companies (structural equation model approach) [Volume 13, Issue 52, 2024, Pages 443-458]
  • Chahar Mahali, A Akbar Assessing the effect of readability of financial statements and financial reporting credibility on companies' value creation from the perspective of shareholders [Volume 14, Issue 54, 2025, Pages 57-71]
  • Chahar Mahali, A Akbar Moderating in the role of business strategy , firm size and competitive environment in the relationship between economic sanctions and financial reporting quality, a test of contingency theories and political economy [Volume 14, Issue 56, 2025, Pages 223-236]
  • Chahar Mahali, A Akbar Presenting a model of the challenges of implementing Islamic accounting in Iran and its globalization [Volume 16, Issue 62, 2027, Pages 111-120]
  • Chahar Mahali, Ali Akbar The effect of financial reporting tone on stock returns of companies listed on the Tehran Stock Exchange [Volume 12, Issue 46, 2023, Pages 429-440]
  • Chahrmahali, Shahram Presenting a Model of Individual Decision-Making based on Behavioral, Demographic, and Financial Self-Efficacy Factors, Considering Investors' Lifetime Preferences [Volume 16, Issue 64, 2028, Pages 505-520]
  • Chamak, Hasan The relationship between internal and external dimensions of audit quality and the quality of public sector financial reporting in crisis conditions [Volume 16, Issue 62, 2027, Pages 51-66]
  • Chashmfasa, Iman Surveying the origins of double-entry accounting in the Middle East and its effects on the emergence and development of double-entry accounting in Europe [Volume 2, زمستان 1392, 2013, Pages 37-54]
  • Cheraghi, Mahdi Providing an appropriate model of professional ethics factors affecting auditors' perception of financial reporting in order to reduce fraud and money laundering [Volume 15, Issue 58, 2026, Pages 495-517]
D
  • Dadashi, Hanie Design and analysis of the tax game between the company and the state using the games theory [Volume 10, Issue 39, 2021, Pages 201-217]
  • Dadashi, Iman Accreditation of the instrument for measuring intellectual capital accounting in Iran based on partial least squares approach based on agency theory [Volume 8, Issue 31, 2019, Pages 69-84]
  • Dadashi, Iman Quantifying independent auditors' report with a fuzzy approach and Comparison of Bankruptcy Predictability the Quantified Audit Report and Audit Report Type [Volume 8, Issue 31, 2019, Pages 169-184]
  • Dadashi, Iman Examining the effects of blockchain on risk and flexibility and evaluating internal control [Volume 16, Issue 62, 2027, Pages 317-334]
  • Dadgar, Aboozar Presenting a model of the mediating role of spiritual intelligence on the relationship between internal auditors' narcissism and their tendency to report wrongdoing [Volume 14, Issue 54, 2025, Pages 361-374]
  • Daeikarimzadeh, Saeed Persistence and Ability of Cash and Accruals Components of Earnings in Predicting One-Year-Ahead Earnings under Conservatism and Product Market Competition [Volume 10, Issue 39, 2021, Pages 171-185]
  • Dalirian, Akbar Ending the Reporting-for-Intangibles Current Status: Need to Start a New Approach [Volume 8, Issue 32, 2019, Pages 259-272]
  • Daneshpajooh, Ali Asghar Matrix Evaluation of the Themes Forming the Narrative Accounting Framework [Volume 16, Issue 61, 2027, Pages 279-298]
  • Darabi, Roya Auditor Tenure and the Ability to Meet Earnings and grows Office [Volume 2, زمستان 1392, 2013, Pages 111-128]
  • Darabi, Roya Effects of Ownership Structure on Benefit (Profit) Anticipation Accuracy [Volume 3, تابستان 1393, 2014, Pages 55-72]
  • Darabi, Roya Analysis of Ability Management with Emphasis on the Role of Accounting and Corporate Governance Indicators (Artificial Intelligence Method) [Volume 9, Issue 33, 2020, Pages 74-90]
  • Darabi, Roya Investigating the Factors Affecting the Performance of Audit Committees Using the Meta-Synthesis Method [Volume 9, Issue 34, 2020, Pages 107-126]
  • Darabi, Roya Explaining the impact of corporate governance mechanisms on dividend policy in Tehran Stock Exchange [Volume 10, Issue 37, 2021, Pages 69-82]
  • Darabi, Roya Voluntary Disclosure of Non-financial Information, Audit Quality and Their Effects; With Emphasis on Matching Signaling Theory and Legitimacy Theory [Volume 10, Issue 38, 2021, Pages 67-86]
  • Darabi, Roya The role of regulatory mechanisms in voluntary disclosure of non-financial information [Volume 10, Issue 40, 2021, Pages 59-70]
  • Darabi, Roya Provide an integrated model of the challenges and barriers to the effectiveness of audit committees using the Grand Theory approach [Volume 11, Issue 41, 2022, Pages 95-110]
  • Darabi, Roya Identifying the Indicators and Components of Social Responsibility in Audit Institutions Using the Grounded Theory Approach [Volume 11, Issue 43, 2022, Pages 225-251]
  • Darabi, Roya Modeling for Identifying and Prioritizing the Factors Affecting the tax reporting aggressiveness Using principal component analysis method [Volume 12, Issue 48, 2024, Pages 231-248]
  • Darabi, Roya Factors determining the regime behavior of capacity and tax evasion in the field of e-commerce in Iran [Volume 12, Issue 48, 2024, Pages 337-362]
  • Darabi, Roya Investigating the Impact of Performance Criteria on Investment Cash Flow with Emphasis on the Role of Stock Liquidity [Volume 11, Issue 44, 2022, Pages 451-464]
  • Darabi, Roya Analyzing the relationship between financial leverage and conditional and unconditional conservatism with emphasis on structural equations [Volume 14, Issue 53, 2025, Pages 79-93]
  • Darajati, Elham Fraud in Financial Statements and the Moderating Role of the Audit Committee: The Fuzzy Hierarchy Analysis (FAHP) Approach and the Hexagon Model. [Volume 15, Issue 60, 2026, Pages 71-87]
  • Darbandi Farahani, Saeed Modeling the management of organizational inertia in the implementation of strategic management accounting with the focus on accountability mechanisms and the mediation of corporate culture [Volume 16, Issue 61, 2027, Pages 353-372]
  • Darikandeh, Ali The relationship between competitive or monopolistic market and stock returns (Case Study: Tehran Stock Exchange) [Volume 1, بهار 1391, 2012, Pages 85-100]
  • Darvish, Hadiseh Social Trust and Auditors’ Attitudes towards Independence [Volume 5, Issue 19, 2016, Pages 17-26]
  • Darvish, Hadiseh The ranking of the utility of corporate governance indicators in line with stakeholder theory [Volume 10, Issue 39, 2021, Pages 187-199]
  • Daryabari, Anahitasadat Relationship between different dimensions of corporate social responsibility based on the model Nirwanto and stock price crash risk in Tehran Stock Exchange [Volume 6, Issue 21, 2017, Pages 61-76]
  • Daryaei, Abbas Ali Accounting information comparability and stock price crash risk: The moderator role of audit quality (Evidence from peers’ firms) [Volume 9, Issue 36, 2021, Pages 179-196]
  • Daryaei, Abbas Ali Comparative study of disclosure in oil and gas industry sustainability reporting [Volume 15, Issue 57, 2026, Pages 121-142]
  • Daryaei, Abbas Ali Examining The Effect of Firm Characteristics in The Relationship Between Macroeconomic Instability and Earnings Management [(Articles in Press)]
  • Dashti, Jafar The management model of Tabriz municipality's incomes and expenses (Ground approach) [Volume 16, Issue 62, 2027, Pages 83-100]
  • Dasineh, Mahdi Providing a possible framework for clarifying managerial biases based on uncertainty conditions [Volume 16, Issue 61, 2027, Pages 69-88]
  • Dastgir, Mohsen Survey of profit forecasting effect by manager [Volume 3, تابستان 1393, 2014, Pages 117-134]
  • Dastgir, Mohsen [Volume 5, Issue 17, 2016, Pages 25-43]
  • Dastgir, Mohsen The efficiency effect of audit firms on implementation of effective risk-based auditing [Volume 8, Issue 31, 2019, Pages 93-104]
  • Dastgir, Mohsen Persistence and Ability of Cash and Accruals Components of Earnings in Predicting One-Year-Ahead Earnings under Conservatism and Product Market Competition [Volume 10, Issue 39, 2021, Pages 171-185]
  • Davoudi Nasr, Majid Determining the Appropriate Model of Corporate Social Responsibility Auditing (Corporate Ethics) from the Perspective of Human Rights and Their Social Values Using Exploratory Factor Analysis and Structural Equation Modeling [Volume 7, Issue 25, 2018, Pages 99-122]
  • Dehghan Dehnavi, Hasan Presentation The Pattern of Performance Based Budgeting By Hybrid Technique Of Fuzzy Delphi and Fuzzy Analysis Hierarchy Process [Volume 7, Issue 26, 2018, Pages 175-188]
  • Dehghan Dehnavi, Hasan Analysis of corporate social responsibility dimensions based on qualitative content analysis and fuzzy screening [Volume 13, Issue 50, 2024, Pages 169-185]
  • Dehghani Saad, Aliasghari CEO Narcissism and Business Strategy [Volume 6, Issue 22, 2017, Pages 37-52]
  • Dehghanpoor, Souzan A Survey of Key Factors Determining Banks' Success in Terms of Rendering Electronic Services and Banks Ratings [Volume 1, بهار 1391, 2012, Pages 43-54]
  • Delavar, Ali Importance of Factors Influencing Intention-to-pay Tax from the Perspective of Tax Payers: (Case Study: Taxpayers of Iranian National Tax Admission Organization-Tehran) [Volume 8, Issue 29, 2019, Pages 203-214]
  • Deldar, Mostafa Identification the challenges and solutions for implementing the Receivables Expected Credit Loss Model of Banks based on IFRS 9 [Volume 11, Issue 42, 2022, Pages 1-20]
  • Delkhosh, Morteza the Effect of Organizational, Governance and Earnings Information Content-based Factors on Managers' Fraudulent Reporting [Volume 15, Issue 59, 2026, Pages 237-255]
  • Dianati Deilami, zahra Modeling the Factors Affecting Evolution of Accounting in Iran [Volume 9, Issue 36, 2021, Pages 323-358]
  • Dianati Deilami, zahra A Model for Evolution of accounting in Iran: Based on Grounded Theory [Volume 12, Issue 46, 2023, Pages 217-244]
  • Dianati Deilami, zahra Designing a paradigm model of economic value of information in behavior of investment financing by using structural equation modeling [Volume 12, Issue 47, 2023, Pages 233-258]
  • Dianati Deilami, zahra A Comprehensive Model Of Accounting Research Methodology [Volume 13, Issue 49, 2024, Pages 99-138]
  • Dianati Deilami, zahra The Impact of Using Big Data Simulation on Students' Ability to detect Fraud [Volume 13, Issue 52, 2024, Pages 47-60]
  • Dianati Deilami, zahra The model of human resources management in auditing institutions with the approach of foundational data theory [(Articles in Press)]
  • Dianati Deilami, zahra Representation a Model of Corporate Citizen Reporting Model for Effectiveness of Persuasion Desirability the Information Needs of Stakeholders [Volume 14, Issue 56, 2025, Pages 263-279]
  • Dianati Deilami, Zahra The Impact of Intellectual capital on the financial information quality for listed firms in Tehran Stock Exchange [Volume 1, تابستان 1391, 2012, Pages 37-50]
  • Dianati Deilami, Zahra The Effect of Working Capital Management on Reducing the Stock Price Crash Risk (Case Study: Companies Listed in Tehran Stock Exchange) [Volume 1, زمستان 1391, 2012, Pages 55-64]
  • Dianati Deilami, Zahra Investigation of the Influence of Environmental Uncertainty on the Effectiveness of Management Accounting Practices [Volume 5, Issue 17, 2016, Pages 87-98]
  • Dianati Deilami, Zahra Audit Opinions, the Number and Types of clauses of the conditional Auditor’s Remarks: The Role of Economic Crisis [Volume 9, Issue 33, 2020, Pages 25-39]
  • Dianati Deylami, Zahra The Study of Auditor Tenure on Earnings Quality Attributes in the firms listed in the Tehran Stock Exchange [Volume 1, پاییز 1391, 2012, Pages 91-106]
  • Dianati Deylami, Zahra Evaluating the effectiveness of accounting education in universities and factors that affect it: Based on Balanced Scorecard [Volume 6, Issue 21, 2017, Pages 121-142]
  • Dianati Dilami, Zahra Comparative study of accounting research methodology inside and outside of Iran [Volume 2, پاییز 1392, 2013, Pages 1-14]
  • DianatiDilami, Zahra Receivable Accounts Risk Management Model [Volume 3, پاییز 1393, 2014, Pages 67-84]
  • Dinarbar, Mina A Conceptual Model for Iranian CPA's Professional Skepticism Using EFA and SE Modeling [Volume 4, پاییز 1394, 2015, Pages 107-116]
  • Dinarbar, Mina Identifying Factors Influencing Auditing Fair Value Accounting Estimates Using Exploratory Factor Analysis [Volume 15, Issue 57, 2026, Pages 41-56]
  • Dolatyari, Foroozan Using the Dickinson Cash Flow Model instead of using the company's age in the differentiation of the life cycle stages [Volume 8, Issue 30, 2019, Pages 175-188]
  • Doost Mohammadi, Iman Develop a management accounting maturity model based on data-driven approach [Volume 16, Issue 63, 2027, Pages 137-152]
  • Dorseh, Seyed Saber Impact of Environmental Uncertainty on Tax Avoidance and Tax Evasion of Listed Companies in Tehran Stock Exchange [Volume 9, Issue 36, 2021, Pages 41-52]
  • Doust Jabbarian, Javad A Performance Auditing Implementation Model for Institutions Of the Public Sectors in Iran [Volume 6, Issue 21, 2017, Pages 143-156]
E
  • Ebadi Khordebalagh, Behrooz Comparative study of changes of audit services fees and auditor opinion on the private sector and non-private sector [Volume 3, زمستان 1393, 2014, Pages 75-86]
  • Ebrahimi, Ahmad Using time value of money in product direct cost calculation in lean production systems [Volume 8, Issue 32, 2019, Pages 245-258]
  • Ebrahimi, Ahmad Developing of a mathematical optimization model with profit, time and risk trade-off in project scheduling [Volume 9, Issue 34, 2020, Pages 345-362]
  • Ebrahimi, Mohammad Reza The Relationship of Audit Opinion Improvement and the Disclosure timing of annual and interval financial information [Volume 5, Issue 18, 2016, Pages 1-13]
  • Ebrahimi Kordelor, Ali The Presentation of Model of Management Accounting Development in Iran [Volume 3, تابستان 1393, 2014, Pages 73-106]
  • Ebrahimi kordlar, Ali Presenting a model for the effective budgeting: A case study in a Holding Company in Iran [Volume 13, Issue 52, 2024, Pages 245-275]
  • Ebrahimi Sarveolia, Mohamad Hasan Importance of Factors Influencing Intention-to-pay Tax from the Perspective of Tax Payers: (Case Study: Taxpayers of Iranian National Tax Admission Organization-Tehran) [Volume 8, Issue 29, 2019, Pages 203-214]
  • Ebrahimi Sarv Oly, Mohammad Hassan The Effect of changes in the Presentation Pattern of Financial Statements (Proposed by Securities Exchange Organization the Auditing Organization) on Investors’ judgment and Decision Making: a Quasi-Experimental Approach [Volume 11, Issue 44, 2022, Pages 115-127]
  • Ebrahimnejad, Ali Modeling Voluntary Information Disclosure of Investors A new Approach to Time-Variable Parameter Technique [Volume 16, Issue 63, 2027, Pages 309-326]
  • Eghbali Moghaddam, Mohammad Reza Measuring and ranking the dimensions of social responsibility auditing using multi-indicator decision-making techniques [Volume 13, Issue 51, 2024, Pages 73-93]
  • Eghbali Moghaddam, اقبالی مقدم Providing the Optimal Model of Auditing Social Responsible Observance Using Structural Equations Exploratory Factor Analysis [Volume 11, Issue 43, 2022, Pages 337-354]
  • Ehteshami, sadegh Investigating the tax relief export and Effects of Implementation of Value Added Tax on Manufacturing [Volume 9, Issue 36, 2021, Pages 271-284]
  • Ehtesham Rasi, Reza Investigate and identify the factors affecting the quality cost management in the automotive industry [Volume 3, زمستان 1393, 2014, Pages 33-44]
  • Ehtesham Rasi, Reza Identify and prioritize the factors affecting Quality costs of automotive products in mass production phase (Case study: Iran Khodro and Saipa) [Volume 4, تابستان 1394, 2015, Pages 75-86]
  • Ehtesham Rasi, Reza The moderating effect of corporate governance on the relationship between voluntary disclosure and Corporate financial performance [Volume 13, Issue 51, 2024, Pages 233-254]
  • Ehtesham Rasi,, Reza Designing a Mathematic Model for Optimization of Distribution Network Process in Reverse Supply Chain [Volume 2, زمستان 1392, 2013, Pages 93-110]
  • Eisakhani khansri, Kourosh The Effect of Machiavellianism and Emotional Intelligence on the Ethical Orientation of Graduate Accounting Students : A Test of Mind Theory [Volume 11, Issue 43, 2022, Pages 1-11]
  • Emadi, Seyyed Asadollah An Analysis of Relation between Auditor's behavioral Resilience and Audit Quality within the Role Stress Paradigm [Volume 8, Issue 31, 2019, Pages 231-244]
  • Emami, farshad Strategic analysis of the feasibility of implementing operational budgeting system in sport using SWOT_ANP [Volume 9, Issue 34, 2020, Pages 325-343]
  • Emamjomeh, Simin Effects of Ownership Structure on Benefit (Profit) Anticipation Accuracy [Volume 3, تابستان 1393, 2014, Pages 55-72]
  • Emam verdi, GHodratoallah Voluntary Disclosure of Non-financial Information, Audit Quality and Their Effects; With Emphasis on Matching Signaling Theory and Legitimacy Theory [Volume 10, Issue 38, 2021, Pages 67-86]
  • Emam verdi, GHodratoallah The role of regulatory mechanisms in voluntary disclosure of non-financial information [Volume 10, Issue 40, 2021, Pages 59-70]
  • Emaratibakhshayesh, Mohammadhossein Presenting a sustainability model for asset value based on political and economic stability [Volume 11, Issue 42, 2022, Pages 303-314]
  • Eskandari, Ahmad The Effect of Cultural and Structural Features of Auditing Institutions on the Quality of Audit Reports [Volume 12, Issue 45, 2023, Pages 335-358]
  • Eskandarli, Taher Survey of profit forecasting effect by manager [Volume 3, تابستان 1393, 2014, Pages 117-134]
  • Eskandarli, Taher Investigating the effect of Accruals on the Heterogeneity of investors' Beliefs and their interaction on Stock Returns [Volume 8, Issue 29, 2019, Pages 149-160]
  • Eslamdoost Karbandi, Mahnaz Explaining the effect of CEO overconfidence on abnormality in reported earnings [Volume 15, Issue 60, 2026, Pages 33-41]
  • Eslami, Kimia Identifying Factor Influence on Value Stream Costing With Using Technology Acceptance Model (TAM) [Volume 8, Issue 30, 2019, Pages 117-128]
  • Esmaeelzadeh mogharri, Ali Challenges and solutions of applying fair value accounting in banks with the approach of growth without inflation [Volume 15, Issue 59, 2026, Pages 63-80]
  • Esmaeili, Javad Agency cost and value of accounting information in the competitive market [Volume 7, Issue 28, 2018, Pages 65-74]
  • Esmaeili Atooei, Salman Identifying and Ranking Barriers and Facilitators to Knowledge Management in Accounting and Finance Faculties (GAHP Approach) [Volume 1, پاییز 1391, 2012, Pages 129-142]
  • Esmaeili Kejani, Mohammad A Theoretical Model of Corporate Governance and Environmental Disclosures Based on Cost Management Approach [Volume 3, بهار 1393, 2014, Pages 147-160]
  • Esmaeili Shahmirzadi, Hossein The Effect of Cost Leadership Strategy to Increase Exports of Petrochemical Products Case Study: National Petrochemical Company of Iran [Volume 2, زمستان 1392, 2013, Pages 83-92]
  • Esmaeilzadeh, Hojat Biased Earning Forecast by the management and the effect of conservatism accounting on that [Volume 2, Issue 5, 2013, Pages 27-38]
  • Esmaeli, Ruhollah A Framework for Identifying and Analyzing the Drivers of Corporate Governance in Iran [Volume 14, Issue 56, 2025, Pages 131-146]
  • Esmaelzadeh Moghari, Ali Providing a Model of the Effect of Accounting Information Systems Characteristics on System Performance Based on Moderating Role of Organizational Decentralization and Uncertainty [Volume 10, Issue 37, 2021, Pages 97-111]
  • Esmaelzadeh Moghari, Ali Presenting a Proposed Model of Operational Audit Quality in the Iranian Public Sector Using a Grounded Theory [Volume 10, Issue 38, 2021, Pages 409-425]
  • Esmaelzadeh Moghari, Ali Providing a Model for Evaluating the Long-term Performance of Commercial Banks Based on the Sustainable Competitive Advantage Approach. [Volume 11, Issue 42, 2022, Pages 71-85]
  • Esmaelzadeh Moghari, Ali Impact of internal control regulations on the quality of accruals [Volume 11, Issue 44, 2022, Pages 231-245]
  • Esmaelzadeh Moghari, Ali Explaining the effect of CEO overconfidence on abnormality in reported earnings [Volume 15, Issue 60, 2026, Pages 33-41]
  • Esmaili Kakroudi, Arsalan The effect of rating of audit institutions on audit quality with emphasis on social identity [Volume 15, Issue 58, 2026, Pages 347-366]
  • Esmailzadeh Aghdam, kamran Explaining and presenting the conceptual framework of auditors' professional doubt, human values ​​and actions in this field using the structural equation model [Volume 13, Issue 51, 2024, Pages 353-372]
  • Esmailzadeh Aghdam, kamran Explaining and presenting the conceptual framework of auditors' professional skepticism, individual differences, behavioral goals and actions in this field: a test of the theory of planned behavior. [Volume 13, Issue 52, 2024, Pages 423-442]
  • Etemadi, Hosein The effects of components of accruals on the relationship between external financing activities and future stock returns in the Companies Listed in Tehran Stock Exchange [Volume 4, زمستان 1394, 2015, Pages 91-102]
  • Etemadi, Hosein Evaluation of the role of firm’s life cycle in the optimal design of Ohlson valuation model [Volume 5, Issue 17, 2016, Pages 99-110]
  • Etemadi, Hossein Quality of information disclosure of listed companies on the Tehran Stock Exchange using fuzzy approach [Volume 1, تابستان 1391, 2012, Pages 115-122]
  • Etemadi, Hussein Professional power of internal audit [Volume 6, Issue 23, 2017, Pages 169-186]
  • Etemadi Eidgahi, Sara Validation Role of Multiple-Methods in Management Accounting Research: with Emphasis on Triangulation between Case Studies and Surveys [Volume 6, Issue 23, 2017, Pages 68-116]
  • Ezadpour, Mostafa Explanation of asymmetric cost behavior based on the synchronization of political and business cycles [Volume 7, Issue 27, 2018, Pages 231-246]
  • Ezadpour, Mostafa Matrix Evaluation of the Themes Forming the Narrative Accounting Framework [Volume 16, Issue 61, 2027, Pages 279-298]
  • Ezazi, Mohammad Esmaeil The relationship between competitive or monopolistic market and stock returns (Case Study: Tehran Stock Exchange) [Volume 1, بهار 1391, 2012, Pages 85-100]
F
  • Faghani, Mahdi The Financial Reporting Quality, Managing the Tone of Annual Reports and Abnormal Audit Fee [Volume 11, Issue 44, 2022, Pages 159-175]
  • Faghani, Mahdi Investigating the effect of work pressure and auditor characteristics on the increase of auditor stress in the period of overwork compared to underwork [Volume 13, Issue 52, 2024, Pages 459-468]
  • Faghani, Mahdi The Effect of Mental Accounting of Investors on Debt Maturity and Growth Opportunities of Assets of Companies Listed on the Stock Exchange [Volume 14, Issue 54, 2025, Pages 287-312]
  • Faghani, Mahdi Investigating the relations between the components of Internal Control System Organization to Reduce Financial Violations and Improve Administrative Health [Volume 14, Issue 55, 2025, Pages 17-32]
  • Faghani Makarani, Khosro The impact of market reaction in times of surplus cash holdings [Volume 6, Issue 22, 2017, Pages 63-74]
  • Faghani Makerani, Khosro Prioritization and validation of the model of the orientation of possible choices faces by actors in the theory of cultural accounting [Volume 8, Issue 31, 2019, Pages 185-202]
  • Faghani Makerani, Khosro Assessing the role of company life cycle in optimizing accruals quality predictive models [Volume 9, Issue 33, 2020, Pages 157-178]
  • Faghani Makrami, Khosro Meta-analysis of investigating the effect of company size on the accuracy of earnings forecasting [Volume 12, Issue 47, 2023, Pages 343-356]
  • Faghani Makrami, Khosro Presenting a model for management earnings forecast accuracy based on new ethics criteria [Volume 14, Issue 55, 2025, Pages 99-109]
  • Faghani Makrani, KH. Investigating the persistence of abnormal changes in components accounting earnings companies listed on the Stock Exchange of Tehran [Volume 2, پاییز 1392, 2013, Pages 49-60]
  • Faghani Makrani, Khosro Test Conservatism in Accounting Policies and Earnings Response Coefficient Based on Accounting Variables [Volume 5, Issue 17, 2016, Pages 55-64]
  • Faghani Makrani, Khosro Investigating the Impact of Social, Environmental (Environmental) and ethical Performance on Financial Performance of Companies admitted to the Tehran Stock Exchange [Volume 7, Issue 26, 2018, Pages 145-158]
  • Faghani Makrani, Khosro Investigating and ranking of factors affecting the quality of internal audit performance [Volume 12, Issue 47, 2023, Pages 259-274]
  • Faghekarimi, Shahriar The effect of managers' narcissism on earnings quality in companies listed on the Tehran Stock Exchange, Behavior Psychology Theory Test [Volume 13, Issue 49, 2024, Pages 295-308]
  • Faghihi, Mohammad reza provide a suitable model for throughput accounting of the propulsion system of the technology industry based on the theory of constraint [Volume 15, Issue 58, 2026, Pages 367-381]
  • Fahimnejad, Zohreh Life Cycle Costing: A New Approach [Volume 10, Issue 40, 2021, Pages 1-12]
  • Faizpor Aghdam, Heydar Affect of nin-audit services of audit firms on types of audit reports [Volume 1, تابستان 1391, 2012, Pages 1-14]
  • Fakhr Hosseini, Seyyed Fakhruddin Investigating the effect of the corporate governance system on the relationship between actors and the role of social responsibilities in companies admitted to the Tehran Stock Exchange. [Volume 14, Issue 56, 2025, Pages 343-360]
  • Fallah, Hadi The Role of Experience in Managerial Decision Making and the Place of Managerial Accountants [Volume 3, تابستان 1393, 2014, Pages 107-116]
  • Fallah Doust, Mehdi Identifying and ranking the causal, contextual and central factors of critical realism of ethics and accounting culture with the foundation's data approach [Volume 16, Issue 64, 2028, Pages 33-50]
  • Fallah Ganjeh, Zeinalabedin Prioritize the elements of the quality of audit reports using Fuzzy (AHP) [Volume 5, Issue 18, 2016, Pages 15-27]
  • Fallah Sougheh, Amir the Factors Affecting Tax Avoidance Using Linear Regression Equations [Volume 12, Issue 45, 2023, Pages 533-544]
  • Farabi, Hiro Implementation of Activity Based Costing in a Financial Institution: an Application of Simultaneous Equations Method [Volume 12, Issue 47, 2023, Pages 357-374]
  • Farahabady, Masoud Orientation of environmental sustainability and financial structure; Moderating effects of activity level, type of industry, profitability and environmental capital [Volume 12, Issue 46, 2023, Pages 245-258]
  • Faraji, Farideh Providing a possible framework for clarifying managerial biases based on uncertainty conditions [Volume 16, Issue 61, 2027, Pages 69-88]
  • Farajzadeh Dehkordi, Hassan Auditor Type and Audit Quality: Evidence from Audit Adjustments and Opportunistic Financial Reporting [Volume 12, Issue 48, 2024, Pages 315-336]
  • Faramarz, Javad The Study of Effect of Off-Balance Sheet Financing on Returns of Owners Equity the Accepted Companies in Tehran Stock Exchange [Volume 3, زمستان 1393, 2014, Pages 13-22]
  • Faramarz, Javad Provides a Model for Measuring Financial Reporting Readability [Volume 12, Issue 46, 2023, Pages 1-20]
  • Faramarzi, َAmirreza Designing and presenting a model for developing the ethical and cultural behavior of auditors by meta-combination method [Volume 12, Issue 46, 2023, Pages 563-578]
  • Faridi, Maryam The audit risk assessment test is influenced by the concepts of corporate social responsibility [Volume 11, Issue 43, 2022, Pages 309-321]
  • Farokhinezhad, MohammadReza The Effect of Company's Marketing Capability on its Return on Stock, Corporate Value, and Cash Flows Using the Stochastic Frontier Approach [Volume 14, Issue 54, 2025, Pages 1-16]
  • Farrokhi, Mohammad The Investigation of Effects of Risk in Earnings Components (accruals and cash flows) on Stock Price Crash Risk in Tehran Stock Exchange Firms [Volume 4, پاییز 1394, 2015, Pages 65-78]
  • Farsadamanollahi, Gholamreza Identifying and prioritizing risks of tax non-compliance [Volume 11, Issue 42, 2022, Pages 251-266]
  • Farsadamanollahi, Gholamreza Factors Affecting Good Tax Governance in Iran [Volume 11, Issue 44, 2022, Pages 297-308]
  • Farsadamanollahi, Gholamreza Challenges and solutions of applying fair value accounting in banks with the approach of growth without inflation [Volume 15, Issue 59, 2026, Pages 63-80]
  • Farsad Amanollahi, Gholamreza The interactive effect of information environment fluctuations based on audit quality and operational diversification [Volume 10, Issue 39, 2021, Pages 319-335]
  • Farsi, Abbas Time-Driven Activity-Based Costing in Banking Industry (A Case Sudy in Bank Keshavarzi) [Volume 7, Issue 27, 2018, Pages 29-38]
  • Farzinfar, Ali Akbar Presenting a model for identifying strategic factors on the tax avoidance process of private companies accepted in the Tehran Stock Exchange, focusing on interpretive structural modeling and MICMAC analysis. [Volume 14, Issue 56, 2025, Pages 65-82]
  • Farzinfar, Ali Akbar Interpretive structural modeling of risk determining factors affecting stock returns of companies listed on the Tehran Stock Exchange [Volume 15, Issue 59, 2026, Pages 101-114]
  • Farzinfar, Ali Akbar The effect of corporate governance on earning response coefficient; the moderating role of firm size [Volume 15, Issue 60, 2026, Pages 129-142]
  • Fatemy, Adel Application of decision tree algorithms in predicting audit quality [Volume 8, Issue 32, 2019, Pages 209-224]
  • Fattahi, Yasin Accounting information comparability and stock price crash risk: The moderator role of audit quality (Evidence from peers’ firms) [Volume 9, Issue 36, 2021, Pages 179-196]
  • Fattahi Nafchi, Hasan Blue Ocean Strategy and the Development of Strategic Management Accounting [Volume 5, Issue 18, 2016, Pages 29-53]
  • Fattahi-Nafchi, Hasan Explaining the role of organizational core competence on stock price concurrency [Volume 15, Issue 57, 2026, Pages 315-329]
  • Fazeli, Naghi Assessing the role of company life cycle in optimizing accruals quality predictive models [Volume 9, Issue 33, 2020, Pages 157-178]
  • Fazeli, Naghi Providing a Model for Forecasting fraudulent Financial Statements and Comparing Financial Statements and Ratios with Benford Law [Volume 9, Issue 35, 2020, Pages 221-237]
  • Fazeli, Naghi Meta-analysis of investigating the effect of company size on the accuracy of earnings forecasting [Volume 12, Issue 47, 2023, Pages 343-356]
  • Fazeli, Naghi Presenting a model for management earnings forecast accuracy based on new ethics criteria [Volume 14, Issue 55, 2025, Pages 99-109]
  • Fazeli, Naghi Attitude to Stress Paradigm in Audit Quality Subject; By Emphasize on Ethical Culture, Time Budget Pressure and Stressor Factors [Volume 12, Issue 45, 2023, Pages 165-182]
  • Fazeli, Naghi Investigating the Role of the Audit Committee in Accounting Profit Awareness as a Challenging Issue for Investors [Volume 12, Issue 46, 2023, Pages 181-200]
  • Fazeli, Naghi Data Mining Techniques and Forecasting Financial Statement Fraud [Volume 13, Issue 52, 2024, Pages 15-28]
  • Fazeli, Naghi بررسی تاثیر ابعاد استرس شغلی و فشار بودجه زمانی بر کیفیت حسابرسی با تاکید بر نقش واسطه ای فرسودگی شغلی [Volume 14, Issue 56, 2025, Pages 17-32]
  • Fazeli, Naghi Providing a qualitative model for the effects of independent auditors' cognitive biases On the outcome and style of negotiations between the auditor and the employer [Volume 14, Issue 56, 2025, Pages 207-221]
  • Fazeli, Naghi The Practical Factors of Blockchain Technology in Improving Audit Quality with an Interpretive Structural Approach [Volume 15, Issue 58, 2026, Pages 263-284]
  • Fazelifar, Nahid Comparative Study of the Entrepreneur and Non-Entrepreneur Auditors’ Attitude to Effective Factors of Their Independence [Volume 7, Issue 27, 2018, Pages 83-94]
  • Fazel Yazdi, Ali Investigating and ranking the obstacles of executing human resource accounting system in sarcheshmeh copper complex [Volume 3, پاییز 1393, 2014, Pages 17-28]
  • Feizizadeh, Ahmad Identification and prioritization of fraud methods in financial statements from the perspective of auditors [Volume 9, Issue 33, 2020, Pages 1-8]
  • Feizizadeh, Ahmad The effect of audit evidence on the auditor's report [Volume 10, Issue 38, 2021, Pages 159-166]
  • Feizizadeh, Ahmad The Connection Of the Components of Auditing Financial Statement And Fraud Prevention And detection [Volume 15, Issue 59, 2026, Pages 143-154]
  • Fereydoon Rahnama Roodposhti, Fraydoon Relationship Real Activities Manipulation with Accrual-Based Earnings Management Using Recursive Equation System Approach [Volume 8, Issue 29, 2019, Pages 1-14]
  • Firoozalizadeh, Akram Providing Measurement Models and Lifecycle and Audit Quality Effects on it [Volume 9, Issue 34, 2020, Pages 169-184]
  • Firooznia, Amir Accreditation of the instrument for measuring intellectual capital accounting in Iran based on partial least squares approach based on agency theory [Volume 8, Issue 31, 2019, Pages 69-84]
  • Firouzian Nezhad, Mohammad The Impact of Real and Accrual Earning on Stock Market Value by Sobel Test [Volume 8, Issue 32, 2019, Pages 181-196]
  • Forghandoost Haghighi, Kambiz Littleton’s points of view about Double Entry accounting: True or False [Volume 8, Issue 30, 2019, Pages 221-236]
  • Forghani, Farhad The relative importance of qualitative characteristics of accounting information in clarifying the information environment of company from the perspective of different groups in the light of organizational legitimacy theory and stakeholder theory [Volume 11, Issue 42, 2022, Pages 385-403]
  • Foroughnejad, Heidar Effects of Strategic knowledge management on innovation and performance of registered brokerage firms of Tehran Stock Exchange [Volume 2, زمستان 1392, 2013, Pages 157-170]
  • Foroughnejad, Heidar Effects of Strategic knowledge management on innovation and performance of registered brokerage firms of Tehran Stock Exchange [Volume 3, بهار 1393, 2014, Pages 161-174]
  • Forqandoost Haqiqi, Kambiz Surveying the origins of double-entry accounting in the Middle East and its effects on the emergence and development of double-entry accounting in Europe [Volume 2, زمستان 1392, 2013, Pages 37-54]
  • Forqandoost Haqiqi, Kambiz Machiavellianism, Love of Money, Consumerism Culture and opinion shopping By Client [Volume 8, Issue 29, 2019, Pages 161-174]
  • Fotouhi Foshtomi, Hassan Developing a Model of Integrated Accounting Information Systems in Iranian Government Organizations in Order to Improve Performance and Reduce Organizational Violations [Volume 12, Issue 46, 2023, Pages 201-216]
  • Fotouhi Foshtomi, Hassan Investigating the Nonlinear Impact of Earnings Management and Business Strategy on Firm Bankruptcy Risk Using Generalized Method of Moments (GMM) [Volume 14, Issue 56, 2025, Pages 183-192]
  • Fotouhi Khankahdani, Mahboubeh Developing a Forward-Looking information (FLI) Disclosure Pattern with a Grounded Theory-Based Approach [Volume 11, Issue 41, 2022, Pages 129-144]
G
  • Galibafe Asl, Hassan The Role of Earning Management through Income and Accrual items the Relevance of Accounting Information [Volume 8, Issue 32, 2019, Pages 285-300]
  • Garkaz, Mansor The relation between interactive uses of budgets, diagnostic uses of budgets and team effectiveness and role of perceived collective efficacy [Volume 6, Issue 22, 2017, Pages 87-102]
  • Garkaz, Mansour Management Change and Audit Opinion: A test of Management - Auditor Alignment Hypothesis [Volume 3, زمستان 1393, 2014, Pages 45-52]
  • Garkaz, Mansour The Investigating the relationships between the presence of women managers on the board of directors and the performance of listed company in the stock Exchange in Tehran [Volume 3, زمستان 1393, 2014, Pages 63-74]
  • Garkaz, Mansour Mental Functions of Auditors' Constant Criticism: a Comprehensive Interpretive Analysis [Volume 13, Issue 51, 2024, Pages 113-133]
  • Gavara, Maryam providing a new concept of firm size varible in accounting models [Volume 10, Issue 37, 2021, Pages 229-243]
  • Gazalizadeh, Masoumeh Identifying necessary factors for implementing Performance auditing system in Islamic Azad University [Volume 6, Issue 21, 2017, Pages 33-48]
  • Geraeenejad, Gholamreza Analysis of cost and cost function of higher education in Iran [Volume 1, پاییز 1391, 2012, Pages 61-74]
  • Ghadami, Mohsen Designing a strategic cultural management model based on the components of innovation economics and its report quality [Volume 8, Issue 30, 2019, Pages 189-200]
  • Ghaderi, Kaveh The Study of liquidity effects on corporate profitability with a The Bounds Test Approach (Case study: Iran Khodro Company) [Volume 3, بهار 1393, 2014, Pages 111-124]
  • Ghaderi, Narmin Reference prices and the effects of mental accounting on investment performance [Volume 5, Issue 19, 2016, Pages 89-104]
  • Ghaderi, Salahaddin The Study of liquidity effects on corporate profitability with a The Bounds Test Approach (Case study: Iran Khodro Company) [Volume 3, بهار 1393, 2014, Pages 111-124]
  • Ghaderi, Saman The Study of liquidity effects on corporate profitability with a The Bounds Test Approach (Case study: Iran Khodro Company) [Volume 3, بهار 1393, 2014, Pages 111-124]
  • Ghaderzade, Karim The Study of liquidity effects on corporate profitability with a The Bounds Test Approach (Case study: Iran Khodro Company) [Volume 3, بهار 1393, 2014, Pages 111-124]
  • Ghadimi, Bahman Individual moods, critical thinking and fraud risk assessment in auditing [Volume 11, Issue 41, 2022, Pages 315-323]
  • Ghadirian Arani, Mohammad Hossein Blue Ocean Strategy and the Development of Strategic Management Accounting [Volume 5, Issue 18, 2016, Pages 29-53]
  • Ghadirian-Arani, M. Hossein Validation Role of Multiple-Methods in Management Accounting Research: with Emphasis on Triangulation between Case Studies and Surveys [Volume 6, Issue 23, 2017, Pages 68-116]
  • Ghaemi, M. Hossein Validation and Development of Stock Return Synchronicity Measures and the Impact of the Country’s Economic Situation on its Changes [Volume 7, Issue 25, 2018, Pages 81-98]
  • Ghaemi, M. Hosseyn Survey of profit forecasting effect by manager [Volume 3, تابستان 1393, 2014, Pages 117-134]
  • Ghaemi, Mohammad Hossein Impact of rules-based accounting standards and principles based on earnings management [Volume 9, Issue 33, 2020, Pages 179-192]
  • Ghafari Ghazian, Abbas الگوی ضعف کنترل های داخلی براساس معیارهای غیرکنترلی شاخص کیفی حسابداری [Volume 13, Issue 51, 2024, Pages 13-22]
  • Ghaffari, Mohammad Javad A Comparative Review of the Fuzzy Activity Based Costing and Traditional Activity Based Costing Model in Hospital Services [Volume 1, زمستان 1391, 2012, Pages 1-14]
  • Ghaffari, Zahra The relationship between auditors and the supervisory role of the health promotion office [Volume 5, Issue 18, 2016, Pages 83-93]
  • Ghahremani Saghir, Hosna The relationship between accounting anomalies, risk and return (Case Study: Companies Listed on the Tehran Stock Exchange) [Volume 13, Issue 52, 2024, Pages 137-152]
  • Ghajarbeigi, Mahsa The Effect of Qualitative Audit on Reducing Bonds and the Role of Major Shareholders [Volume 7, Issue 26, 2018, Pages 57-70]
  • Ghalibafasl, Hasan The Role of Ownership Structure in the Relevance of the Value of Accounting Information with Emphasis on the Characteristics of the Company [Volume 11, Issue 43, 2022, Pages 37-49]
  • Ghanbari, , mehrdad Designing and presenting a model for developing the ethical and cultural behavior of auditors by meta-combination method [Volume 12, Issue 46, 2023, Pages 563-578]
  • Ghanbari, , mehrdad Investigating the effect of personality traits on the promotion of auditing professional ethics [Volume 13, Issue 51, 2024, Pages 337-352]
  • Ghanbari, , mehrdad A model for detecting the effects of significant distortions in audit reports [Volume 15, Issue 57, 2026, Pages 353-370]
  • Ghanbari, , mehrdad Providing a model for the opportunities and challenges of artificial intelligence-based decision making in the audit process [Volume 15, Issue 60, 2026, Pages 175-190]
  • Ghanbari, mehrdad Presenting the conceptual model of the audit report and the audit quality of the public sector with the Delphi method [Volume 16, Issue 64, 2028, Pages 1-16]
  • Ghanbari, Mehrdad Title: Providing a model in relation to the general decision-making styles of managers with the components of performance appraisal based on the intellectual capital of companies listed on the stock exchange [Volume 11, Issue 43, 2022, Pages 51-65]
  • Ghanbari, Mehrdad presentation of model of financial performance based on the disclosure of environmental information in companies listed on the Tehran Stock Exchange (TSE) [Volume 12, Issue 45, 2023, Pages 17-38]
  • Ghanbari, Mehrdad The role of accounting information in forecasting Gross domestic product [Volume 13, Issue 49, 2024, Pages 233-250]
  • Ghanbari, Mehrdad identifying the factors influencing ethic oudit by grounded theory [Volume 13, Issue 50, 2024, Pages 61-72]
  • Ghanbari, Mehrdad Identifying the Aspects and Elements of auditors’ Critical Thinking; Presenting a Conceptual Model [Volume 13, Issue 51, 2024, Pages 23-42]
  • Ghanbari, Mehrdad Modeling and ranking of factors affecting professional skepticism in the auditing profession using qualitative meta-synthesis. [Volume 13, Issue 51, 2024, Pages 433-453]
  • Ghanbari, Mehrdad Study of management environmental expenses in petrochemical companies accepted in Tehran stock exchange using financial performance indices [Volume 14, Issue 55, 2025, Pages 111-127]
  • Ghanbari, Mehrdad Designing an optimal model of internal audit in the Ministry of Health and examining its impact on improving the dimensions of internal controls in post-crisis conditions [Volume 15, Issue 58, 2026, Pages 471-493]
  • Ghanbari, Mehrdad Presenting a forensic accounting model in the public sector with fuzzy Delphi method [(Articles in Press)]
  • Ghanbari, Mehrdad The relationship between internal and external dimensions of audit quality and the quality of public sector financial reporting in crisis conditions [Volume 16, Issue 62, 2027, Pages 51-66]
  • Ghanbari, Mehrdad Fuzzification of Supply Chain Financial Services Management System Based on Blockchain Data Sharing, Internet of Things and Edge Computing [(Articles in Press)]
  • Ghanbari, Mehrdad Identifying and prioritizing factors of ethical behavior of internal auditors with emphasis on improving effectiveness, efficiency, cost-effectiveness, and professional ethics [Volume 16, Issue 64, 2028, Pages 287-298]
  • Ghanbary, Mehrdad A Contingency Model of performance evaluation: emphasizing on the role of modern management accounting tools [Volume 10, Issue 37, 2021, Pages 113-127]
  • Ghanbary, Mehrdad The study of the effect of the intensity of regulatory and voluntary environmental expenses on financial performance of petrochemical companies listed in the Tehran Stock Exchange [Volume 11, Issue 44, 2022, Pages 45-60]
  • Ghanbarzadeh, Mitra Identification and ranking factors affecting audit quality in the view of related groups in Iran using confirmatory factor analysis [Volume 14, Issue 55, 2025, Pages 129-144]
  • Gharib Garkani, Samira Modeling the Impact of Ethical Values on Empowering Postmodern Customers in the Banking Industry [Volume 9, Issue 33, 2020, Pages 285-295]
  • Gharibi, Ebrahim The effect of an effective audit committee during different stages of the life cycle on the company's performance [Volume 13, Issue 52, 2024, Pages 277-292]
  • Gharibi, Samira The Impact of Using Big Data Simulation on Students' Ability to detect Fraud [Volume 13, Issue 52, 2024, Pages 47-60]
  • Gharkaz, Mansour Presentation of the Quality Model for the Disclosure of Accounting Information Based on the Analysis of Financial Behavior of Cognitive Psychological Viewers [Volume 7, Issue 27, 2018, Pages 63-82]
  • Ghasemenezahd, Ehsan Management Change and Audit Opinion: A test of Management - Auditor Alignment Hypothesis [Volume 3, زمستان 1393, 2014, Pages 45-52]
  • Ghasemi, Behrooz Modeling the Impact of Ethical Values on Empowering Postmodern Customers in the Banking Industry [Volume 9, Issue 33, 2020, Pages 285-295]
  • Ghasemi, Maziar The Examination of Real Earnings Management on the Threshold of Sensitive Earnings Amounts [Volume 11, Issue 41, 2022, Pages 229-242]
  • Ghasemi, Mohammad Hosein Investigating the comparative power of dynamic and static models based on expected loss (es) in choosing the optimal efficient portfolio based on adverse risk in Tehran Stock Exchange. [Volume 16, Issue 62, 2027, Pages 301-316]
  • Ghasemi, Mostafa A study of the relationship between personality traits and auditors ethical intention [Volume 6, Issue 24, 2018, Pages 177-190]
  • Ghasemi, Mozhde The role of balance scorecard framework in enhancing managers’ ability to determine strategically relevant information items [Volume 3, بهار 1393, 2014, Pages 91-110]
  • Ghasemi Toudeshkchouei, Mehrnaz Presenting the Impact Model of Covid-19 on the Performance of Independent Auditors with the Foundation Theory Approach [Volume 13, Issue 51, 2024, Pages 397-410]
  • Ghashghaei, Fatemeh Al-Zahra university performance assessment by using BSC [Volume 5, Issue 20, 2017, Pages 61-70]
  • Ghashghaei, Fatemeh Developing process ability and information system maturity Model In accounting department [Volume 8, Issue 29, 2019, Pages 91-118]
  • Ghavidel, Saleh Disclosure of forward-looking information on stock price response using the Savara method: including the emphasis on Management discussion and analysis (MD&A) reports [Volume 12, Issue 45, 2023, Pages 135-148]
  • Ghavvasi Kenari, Mohammad A comprehensive review of the internal audit quality literature [Volume 13, Issue 49, 2024, Pages 251-274]
  • Ghazanfari, Ahmad The effect of personality types A, B, C and D auditors on the content of the audit report [Volume 5, Issue 20, 2017, Pages 71-86]
  • Ghazi, Amineh Presenting a Budgeting Model in Data Envelopment Analysis Based on Performance Evaluation of Decision Making Units [Volume 8, Issue 31, 2019, Pages 85-92]
  • GHazinoori, Soroush The role of performance indicators in calculating the cost of academic services [Volume 10, Issue 39, 2021, Pages 237-247]
  • Ghaznavi, MohammadSadegh Examining the effect of conservatism on value relevance of extreme and non-extreme earnings [Volume 10, Issue 39, 2021, Pages 99-113]
  • Gheyasi Tabari, Fatemeh Identifying the managerial pattern of causal relationships and prioritizing factors affecting green production in smart production systems based on digital transformation [Volume 14, Issue 54, 2025, Pages 221-237]
  • Gheyasi Tabari, Soheil Presenting a circular business model for small and medium companies based on the enabling role of fintech [Volume 13, Issue 52, 2024, Pages 333-348]
  • Ghiyasvand, Alireza Investigating the moderating role of management ability in the effect of company's functional components on financial performance Sustainability [Volume 16, Issue 63, 2027, Pages 31-69]
  • Ghobadi, Masumeh Using Cascade Costing in Cost Management [Volume 5, Issue 17, 2016, Pages 79-86]
  • Ghods Hasan Abad, Maryam Internal audit function from the internal audit managers view: Classical method of grounded theory [Volume 7, Issue 28, 2018, Pages 187-200]
  • Ghodsi, Masoud Designing a sustainable entrepreneurship model based on value-based approach in the country's food industry based on Grounded theory [Volume 12, Issue 46, 2023, Pages 375-390]
  • Gholami, Said The moderating effect of the life cycle on the model of the magnet agent and the temporary suspension of stocks in the Tehran Stock Exchange [Volume 16, Issue 62, 2027, Pages 67-82]
  • Gholami, Yaghoub Social Identity of Audit Committee Members, Restatements of Financial Statements and Internal Control Weaknesses [Volume 10, Issue 40, 2021, Pages 293-308]
  • Gholami jamkarani, Reza Developing the model of tax audit quality in Iran's value-added tax system [Volume 9, Issue 34, 2020, Pages 277-298]
  • Gholamijamkarani, Reza The model of human resources management in auditing institutions with the approach of foundational data theory [(Articles in Press)]
  • Gholamijamkarani, Reza Presenting the optimal model of professional audit supervision in the public accountants community of Iran [Volume 15, Issue 57, 2026, Pages 57-72]
  • Gholami Jamkarani, Reza The role of ethics in strategic interaction between independent auditor and management based on game theory [Volume 8, Issue 29, 2019, Pages 43-56]
  • Gholami Jamkarani, Reza Anthony Giddens structuration theory and its role in determining the organizational accountability model in the accounting system [Volume 8, Issue 30, 2019, Pages 41-58]
  • Gholami Jamkarani, Reza Presentation the audit quality model is based on The Financial Reporting Supply Chain [Volume 8, Issue 31, 2019, Pages 45-68]
  • Gholami Jamkarani, Reza Identifying the components of the ecosystem accounting system using exploratory factor analysis and structural equation modeling [Volume 9, Issue 35, 2020, Pages 35-49]
  • Gholami Jamkarani, Reza Provide a model and explain the Financial corruption reporting framework based on the Colaizzi phenomenological approach [Volume 12, Issue 46, 2023, Pages 57-76]
  • Gholami Jamkarani, Reza Structural-interpretive modeling of job threats of tax auditors [(Articles in Press)]
  • Gholami-Jamkarani, Reza Explaining the components and model of effective internal control from the perspective of senior management and the audit committee with the approach of structural equations [Volume 14, Issue 55, 2025, Pages 83-98]
  • Gholami-Jamkarani, Reza Representation a Model of Corporate Citizen Reporting Model for Effectiveness of Persuasion Desirability the Information Needs of Stakeholders [Volume 14, Issue 56, 2025, Pages 263-279]
  • Gholami-Jamkarani, Reza A Framework for Identifying and Analyzing the Drivers of Corporate Governance in Iran [Volume 14, Issue 56, 2025, Pages 131-146]
  • GHOLAMI JAMKARANI, REZA Designing a paradigm model of economic value of information in behavior of investment financing by using structural equation modeling [Volume 12, Issue 47, 2023, Pages 233-258]
  • Gholamnia roshan, Hamidreza Accreditation of the instrument for measuring intellectual capital accounting in Iran based on partial least squares approach based on agency theory [Volume 8, Issue 31, 2019, Pages 69-84]
  • Gholamnia Roshan, Hamid Reza Examining the effects of blockchain on risk and flexibility and evaluating internal control [Volume 16, Issue 62, 2027, Pages 317-334]
  • Gholamrezaee, Mohsen The Role of Strategic Analysis and Business Risk in Financial Auditing [Volume 3, بهار 1393, 2014, Pages 53-68]
  • Gholamzade, Dariush Optimal Implementation of Corporate Governance; the Role of Committees and Competencies of Members [Volume 14, Issue 55, 2025, Pages 231-247]
  • Gholamzadeh, Daryoush Representation of human resource accounting indicators in the telecommunications industry [Volume 12, Issue 47, 2023, Pages 291-306]
  • Gholipour Kanani, Yousef Ranking the factors affecting the evaluation of financial and operational performance of programs using the technique of hierarchical analysis process [Volume 11, Issue 43, 2022, Pages 175-188]
  • Gholipour Khanegah, Mehdi Examination of Stability in the Dividend Policy of TSE Listed Corporations [Volume 7, Issue 27, 2018, Pages 153-162]
  • Gholizadeh, Alireza The Effect of Organizational Culture on applying the Target Costing Method by considering Organizational Capabilities in Islamic Azad University, Hamedan branch [Volume 8, Issue 32, 2019, Pages 197-208]
  • Gholizadeh Kapourchali, Leila Presenting an explanatory model of factors which explains the effect of the company's factors on the prediction of accepted profits in the Tehran Stock Exchange using machine learning, neural network and linear regression. [Volume 13, Issue 50, 2024, Pages 245-257]
  • Ghoohestani, Samaneh CEO Narcissism and Business Strategy [Volume 6, Issue 22, 2017, Pages 37-52]
  • Ghorbani, Mahmoud The value relevance of accounting standards: The case of Tehran security exchange [Volume 3, بهار 1393, 2014, Pages 135-146]
  • Ghorbani, Mahmoud The Role of Experience in Managerial Decision Making and the Place of Managerial Accountants [Volume 3, تابستان 1393, 2014, Pages 107-116]
  • Ghorbani, Mahmoud The association of economic reforms, corporate governance and privatization method with performance of privatized companies in Iran and Turkey [Volume 4, تابستان 1394, 2015, Pages 107-122]
  • Ghorbani, Marieh Proposing a Comprehensive Model for Credit Risk Reporting in Financial Institutions: Emphasis on Structural and Content Elements [Volume 16, Issue 64, 2028, Pages 329-357]
  • Ghorbanian, Mohammadreza Analysis of Factors Influencing Corporate Audit Fee Determination Considering Price Discrimination Between Private and Public Sector Clients [Volume 15, Issue 60, 2026, Pages 295-309]
  • Ghorbanzadeh, Alireza The Effect of the Matching Principle on Information Uncertainty [Volume 2, تابستان 1392, 2013, Pages 1-12]
  • Ghoreishi, Davood Time-Driven Activity-Based Costing in Banking Industry (A Case Sudy in Bank Keshavarzi) [Volume 7, Issue 27, 2018, Pages 29-38]
  • Gilani Nia, behnam Explaining and presenting the conceptual framework of auditors' professional doubt, human values ​​and actions in this field using the structural equation model [Volume 13, Issue 51, 2024, Pages 353-372]
  • Gilani Nia, behnam Explaining and presenting the conceptual framework of auditors' professional skepticism, individual differences, behavioral goals and actions in this field: a test of the theory of planned behavior. [Volume 13, Issue 52, 2024, Pages 423-442]
  • Gilani Nia Somehsarae, Behnam Identifying the Effective Factors of Electronic Internal Audit in Reducing Company Risk. [Volume 16, Issue 64, 2028, Pages 429-442]
  • Gilaniniay Soumehsaraei, Behnam Developing a Model of Integrated Accounting Information Systems in Iranian Government Organizations in Order to Improve Performance and Reduce Organizational Violations [Volume 12, Issue 46, 2023, Pages 201-216]
  • Gitinejad, Mohammad Reza The Impact of Customer Performance on the Relationship between Financial Performance and Entrepreneurial Marketing in Innovative Start-up companies [Volume 13, Issue 52, 2024, Pages 231-244]
  • Givaki, Ebrahim Presentation the Pattern and prioritizing of the Role of the Auditor's Ability and Personality Traits to Resolve the Conflict through Negotiations between the Auditor and the Client [Volume 16, Issue 61, 2027, Pages 209-231]
  • Gohari, Mahdi Factors Affecting the Auditor Market Focus on the Auditor's Decision Style [Volume 10, Issue 40, 2021, Pages 179-199]
  • Golestani rad, Mohammad Investigating The Partners Of Auditing Institutions Behavioral Biases and it’s effect On Professional Doubt and The Auditors' Opinions Quality In The Framework Of A Mixed Approach [Volume 16, Issue 61, 2027, Pages 315-330]
  • Goodarzi, Mehdi Presenting a model to investigate the effect of intellectual capital on the competitive capabilities of companies (structural equation model approach) [Volume 13, Issue 52, 2024, Pages 443-458]
  • GOODARZI, Hooshang Evaluation of effective factors on financial performance of trade fairs in Iran [Volume 9, Issue 35, 2020, Pages 159-168]
  • Gord, Aziz Presenting a Performance-Based Budgeting Model and Evaluating Its Impact on Bank Managers’ Performance (A Case Study of Shahr Bank) [Volume 16, Issue 64, 2028, Pages 359-373]
  • Gorganli Davaji, Jomadoordi Identify the dimensions of auditors' professional ethics behavior with emphasis on ethical climate through a qualitative content analysis approach [Volume 11, Issue 43, 2022, Pages 365-378]
  • Gorganli Davaji, Jomadoordi Cloud Computing in the Accounting Job: Designing a Model of Cloud Accounting Risk Mitigation Strategies [Volume 14, Issue 54, 2025, Pages 331-346]
  • Gorganli Doji, Jamadorodi The Impact of Board materialism on Corporate Social Responsibility [Volume 13, Issue 50, 2024, Pages 187-202]
  • Goudarzi, Mohammad Analysis of the relationship between time budget pressure, the quality of independent audit report and the type of auditor's opinion in the Iranian capital market [Volume 16, Issue 62, 2027, Pages 375-394]
H
  • Hadavand Ahmadi, Rozita Investigate and identify the factors affecting the quality cost management in the automotive industry [Volume 3, زمستان 1393, 2014, Pages 33-44]
  • Haghighat, Hamid Validation and Development of Stock Return Synchronicity Measures and the Impact of the Country’s Economic Situation on its Changes [Volume 7, Issue 25, 2018, Pages 81-98]
  • Haghighi, Mohamad The Assessment of Brand on the persistence of cash flows and financial policy for companies listed in Tehran Stock Exchange [Volume 4, پاییز 1394, 2015, Pages 57-64]
  • Haghparast, Abbas Presenting a Performance-Based Budgeting Model and Evaluating Its Impact on Bank Managers’ Performance (A Case Study of Shahr Bank) [Volume 16, Issue 64, 2028, Pages 359-373]
  • Haghparast, Abbasali Presenting the structural model of the efficiency indicators and components of blockchain technology in the accounting and auditing unit [Volume 14, Issue 56, 2025, Pages 395-410]
  • Haghparast, Abbasali Tunneling Incentive and Transfer Pricing [Volume 15, Issue 60, 2026, Pages 113-128]
  • Haghshenas, Hosseyn Investigation of cash flow Effect & EPS in Dividend forcasting [Volume 3, بهار 1393, 2014, Pages 125-134]
  • Hajiha, Zohre The Investigation of Effects of Risk in Earnings Components (accruals and cash flows) on Stock Price Crash Risk in Tehran Stock Exchange Firms [Volume 4, پاییز 1394, 2015, Pages 65-78]
  • Hajiha, Zohre The role of the internal audit cycle based on learning techniques and artificial intelligence and its effects on improving audit processes [Volume 16, Issue 62, 2027, Pages 443-457]
  • Hajiha, Zohreh The investigation of effect of industry specialist auditor on cost of equity capital and interest rate on debt capital in firms listed in Tehran Stock Exchange [Volume 1, پاییز 1391, 2012, Pages 35-46]
  • Hajiha, Zohreh Study the Relationship between the Uses of Management Accounting Innovation and Financial Indicators of Performance Evaluation of Listed Companies in Tehran Stock Exchange [Volume 3, پاییز 1393, 2014, Pages 29-40]
  • Hajiha, Zohreh Study of the effect organization enterprise resource planning implementation on reliability qualitative characteristic listed companies at Tehran Stock Exchange [Volume 4, بهار 1394, 2015, Pages 87-98]
  • Hajiha, Zohreh Impact of the environmental management system on the intangible assets and corporate value [Volume 4, تابستان 1394, 2015, Pages 133-144]
  • Hajiha, Zohreh The Relationship of Audit Opinion Improvement and the Disclosure timing of annual and interval financial information [Volume 5, Issue 18, 2016, Pages 1-13]
  • Hajiha, Zohreh External Auditor Types and the Cost Stickiness: Empirical Evidence from Companies Listed in Tehran Stock Exchange [Volume 6, Issue 22, 2017, Pages 25-36]
  • Hajiha, Zohreh Internal Auditors’ Perceptions of their Role in Environmental, Social and Governance Assurance and Consulting [Volume 7, Issue 25, 2018, Pages 153-162]
  • Hajiha, Zohreh Investigating of the relationship between the audit committee activities and the quality of the internal control system in the firms acceptedin Tehran Stock Exchange [Volume 7, Issue 26, 2018, Pages 71-82]
  • Hajiha, Zohreh Presentation the audit quality model is based on The Financial Reporting Supply Chain [Volume 8, Issue 31, 2019, Pages 45-68]
  • Hajiha, Zohreh Investigating the Relationship Between Political connections with Value-Based Management and agency costs : Testing the Theory of Political Economy [Volume 8, Issue 31, 2019, Pages 215-230]
  • Hajiha, Zohreh The application of machine learning model for detection of falsification of accounting [Volume 10, Issue 37, 2021, Pages 271-283]
  • Hajiha, Zohreh Voluntary Disclosure of Non-financial Information, Audit Quality and Their Effects; With Emphasis on Matching Signaling Theory and Legitimacy Theory [Volume 10, Issue 38, 2021, Pages 67-86]
  • Hajiha, Zohreh The role of regulatory mechanisms in voluntary disclosure of non-financial information [Volume 10, Issue 40, 2021, Pages 59-70]
  • Hajiha, Zohreh Provide a comprehensive profit management model based on critical thinking using fuzzy ANP method [Volume 10, Issue 40, 2021, Pages 121-134]
  • Hajiha, Zohreh Designing the auditors' behavioral bias model by emphasizing the individual and general characteristics of the auditor based on Grandead Theory [Volume 12, Issue 45, 2023, Pages 483-498]
  • Hajiha, Zohreh The relationship between the mental structure of independent auditors and the continuous audit process [Volume 12, Issue 47, 2023, Pages 27-42]
  • Hajiha, Zohreh Iran's Social Accounting Matrix with a Focus on Taxation and the Environment [Volume 12, Issue 47, 2023, Pages 59-78]
  • Hajiha, Zohreh The Effect of Managers' Skills and Experiences with Emphasis on Criteria Based on Value Creation for Investors [Volume 13, Issue 50, 2024, Pages 259-277]
  • Hajiha, Zohreh The Effect of Auditor Confirmation Bias on Audit Error with Emphasis on the Moderating Role of Client and Auditor Characteristics [Volume 13, Issue 52, 2024, Pages 101-120]
  • Hajiha, Zohreh Modeling how real profit and accrual management affects price manipulation in different business cycles [Volume 14, Issue 53, 2025, Pages 201-219]
  • Hajiha, Zohreh Comparative study of readability techniques and comprehensibility of public sector accounting standards [Volume 14, Issue 53, 2025, Pages 323-340]
  • Hajiha, Zohreh The Impact of Audit Quality Based on Fraud Indicators on the Reduction of Money Laundering Activities in Companies Listed on the Tehran Stock Exchange [Volume 15, Issue 58, 2026, Pages 443-457]
  • Hajiha, Zohreh Investigating the efficiency and accuracy of machine learning algorithms in predicting the type of audit opinion: Evidence from Tehran Stock Exchange [Volume 16, Issue 63, 2027, Pages 175-191]
  • Hajiha, Zohreh Investigating the moderating role of personality traits in the relationship between decision-making styles and profit management (actual and accrual) in financial managers [Volume 15, Issue 60, 2026, Pages 89-112]
  • Hajiha, Zohreh Content Analysis and Comparison of Readability and Comprehensibility of Iran's Public Sector Accounting Standards Among Users using Cloze and Flesch Index [Volume 15, Issue 60, 2026, Pages 211-227]
  • Hajiha, Zohreh Presentation the Pattern and prioritizing of the Role of the Auditor's Ability and Personality Traits to Resolve the Conflict through Negotiations between the Auditor and the Client [Volume 16, Issue 61, 2027, Pages 209-231]
  • Haji Hashem, Masoud Bankruptcy prediction and Corporate Governance: Financial Ratio Approach [Volume 8, Issue 30, 2019, Pages 201-220]
  • Hajipour shoshtari, Abdul Hamid Brand Attachment Model based on Customer Experience in Shopping Malls by Considering the Role of Activity Base Cost The "Mixed Methods Research" [Volume 12, Issue 47, 2023, Pages 129-144]
  • Hajjami, Mohaddese Relationship between social responsibility disclosure and institutional ownership in companies listed in Tehran Stock Exchange [Volume 3, تابستان 1393, 2014, Pages 135-150]
  • HAJNOROOZI, AHMAD Meta-analysis of investigating the effect of company size on the accuracy of earnings forecasting [Volume 12, Issue 47, 2023, Pages 343-356]
  • HAJNOROOZI, AHMAD Presenting a model for management earnings forecast accuracy based on new ethics criteria [Volume 14, Issue 55, 2025, Pages 99-109]
  • Hakamipour, Nooshin Identification and ranking factors affecting audit quality in the view of related groups in Iran using confirmatory factor analysis [Volume 14, Issue 55, 2025, Pages 129-144]
  • Hallaj, Mohammad Configuration of managerial control mechanisms in governmental organization- Emphatically on the role of management accounting [Volume 6, Issue 21, 2017, Pages 91-108]
  • Hamidi, Lida Improving of Financial Reporting and Information flow in the organization's resource planning systems [Volume 6, Issue 24, 2018, Pages 203-214]
  • Hamidian, Mohsen A Survey on the Relationship between Cost Reduction, Revenue Growth Strategies, and Sustained Earnings, Earnings Quality, and Earnings Response Coefficients [Volume 1, پاییز 1391, 2012, Pages 75-90]
  • Hamidian, Mohsen The impact of kind of attitude executives on Information Asymmetry, Financial Leverage and Firm's Value [Volume 7, Issue 25, 2018, Pages 163-180]
  • Hamidian, Mohsen Application of ABC and TOC models in product pricing (Case study: Hamvatan dairy products company) [Volume 8, Issue 29, 2019, Pages 119-134]
  • Hamidian, Mohsen Investigating the Relationship Between Political connections with Value-Based Management and agency costs : Testing the Theory of Political Economy [Volume 8, Issue 31, 2019, Pages 215-230]
  • Hamidian, Mohsen Analysis of Ability Management with Emphasis on the Role of Accounting and Corporate Governance Indicators (Artificial Intelligence Method) [Volume 9, Issue 33, 2020, Pages 74-90]
  • Hamidian, Mohsen The Impact of Auditors' Cognitive Style on Fraud Risk Assessment: (A Test of Kolb's Experiential Learning Theory) [Volume 9, Issue 34, 2020, Pages 253-275]
  • Hamidian, Mohsen Relationship between Financial Limitation and Audit Quality in Companies Listed in Tehran Stock Exchange [Volume 9, Issue 34, 2020, Pages 363-373]
  • Hamidian, Mohsen Factors Affecting the Auditor Market Focus on the Auditor's Decision Style [Volume 10, Issue 40, 2021, Pages 179-199]
  • Hamidian, Mohsen Provide an optimal model of internal control with emphasis on the role of criteria Guidance system: artificial intelligence approach [Volume 10, Issue 40, 2021, Pages 391-405]
  • Hamidian, Mohsen Providing a Model for Evaluating the Long-term Performance of Commercial Banks Based on the Sustainable Competitive Advantage Approach. [Volume 11, Issue 42, 2022, Pages 71-85]
  • Hamidian, Mohsen Presenting a sustainability model for asset value based on political and economic stability [Volume 11, Issue 42, 2022, Pages 303-314]
  • Hamidian, Mohsen Providing the Optimal Model of Auditing Social Responsible Observance Using Structural Equations Exploratory Factor Analysis [Volume 11, Issue 43, 2022, Pages 337-354]
  • Hamidian, Mohsen The relationship between the mental structure of independent auditors and the continuous audit process [Volume 12, Issue 47, 2023, Pages 27-42]
  • Hamidian, Mohsen Adherence to quality management standards and profitability indicators based on quality management theory (Empirical evidence: Tehran Stock Exchange) [Volume 13, Issue 49, 2024, Pages 17-30]
  • Hamidian, Mohsen Optimal internal control modeling of TOPSIS approach and NCA algorithm [Volume 13, Issue 50, 2024, Pages 29-43]
  • Hamidian, Mohsen The effect of ethical orientation components on independent auditors' fraud risk assessment [Volume 13, Issue 52, 2024, Pages 371-385]
  • Hamidian, Mohsen The role of political ideology and auditors' professionalism on organizational professional conflict [Volume 14, Issue 53, 2025, Pages 305-322]
  • Hamidian, Mohsen the Effect of Organizational, Governance and Earnings Information Content-based Factors on Managers' Fraudulent Reporting [Volume 15, Issue 59, 2026, Pages 237-255]
  • Hamidian, Mohsen Identifying factors affecting the financial decisions of managers with an emphasis on organizational intelligence and competitive intelligence and an inflated perception of literacy [Volume 15, Issue 60, 2026, Pages 229-244]
  • Hamidian, Mohsen Analysis of the Effective Impacts of Artificial Intelligence on Managerial Accounting Performance (A Study Among Company Managers) [Volume 16, Issue 63, 2027, Pages 207-220]
  • Hamidian, Mohsen Social Responsibility and Future Financial Performance: Testing the Moderating Role of Internal Controls Quality [Volume 16, Issue 64, 2028, Pages 127-140]
  • Hamidian, Mohsen Identifying the scoring components to improve the quality of integrated reporting with an environmental, social and governance approach [Volume 16, Issue 64, 2028, Pages 375-392]
  • Hamidian, Mohsen Presenting a Model of Individual Decision-Making based on Behavioral, Demographic, and Financial Self-Efficacy Factors, Considering Investors' Lifetime Preferences [Volume 16, Issue 64, 2028, Pages 505-520]
  • Hamidian, Narges Study the Effect of Accrual Variability and its Fundamental and Discretionary Components on Idiosyncratic and Systematic Return Volatility [Volume 4, تابستان 1394, 2015, Pages 145-158]
  • Hamidifar, Fatemeh Designing a sustainable entrepreneurship model based on value-based approach in the country's food industry based on Grounded theory [Volume 12, Issue 46, 2023, Pages 375-390]
  • Hamrhkhani, Sadegh Distinction and Making clear of Influence of “Geographic situation and micro cultures” on Cost Stickiness in Paper Money Stock Exchange Companies in Tehran [Volume 7, Issue 27, 2018, Pages 39-50]
  • Hamzeh,, Mojtaba Analyzing and examining the impact of blockchain on auditing, identifying the possibility of occurrence and preventing fraud [Volume 15, Issue 60, 2026, Pages 245-264]
  • Hamzehnezhad, Fatemeh Providing a corporate tax model based on the quality of financial reporting [(Articles in Press)]
  • Hasanbeigy, Vahid Presenting a model for the effective budgeting: A case study in a Holding Company in Iran [Volume 13, Issue 52, 2024, Pages 245-275]
  • Hasani Alghar, Masoud The Impact of Managerial Ability on Audit Fees in Listed Companies in Tehran Stock Exchange [Volume 6, Issue 24, 2018, Pages 79-94]
  • Hasani Azar, Elham Evaluation of Factors Affecting Adoption of XBRL in the National Iranian Oil Company and its Subsidiary Companies [Volume 7, Issue 25, 2018, Pages 41-56]
  • Hasan Maleki, Alireza Identifying the components of professional thinking of certified accountants in ambivalence and team psychological empowerment [Volume 16, Issue 64, 2028, Pages 73-88]
  • Hasanpour Ghoroghchi, Esmaeil The Impact of Customer Performance on the Relationship between Financial Performance and Entrepreneurial Marketing in Innovative Start-up companies [Volume 13, Issue 52, 2024, Pages 231-244]
  • Hasanzadeh, Fatemeh The relationship between audit quality and audit committee with earning management and cash flow management [Volume 6, Issue 22, 2017, Pages 13-24]
  • Hasanzadeh Diva, Seyed Mostafa The effect of investors' behavioral biases on the future stock price crash risk with emphasis on the role of financial reporting quality [Volume 13, Issue 50, 2024, Pages 137-151]
  • Hasas Yeganeh, yahya Audit quality audit and corporate governance mechanisms [Volume 8, Issue 31, 2019, Pages 261-272]
  • Hasas Yeganeh, Yahya Political Connections and Auditor Switching: Evidences of Private Audit Firms [Volume 2, زمستان 1392, 2013, Pages 1-12]
  • Hasas Yeganeh, Yahya The value relevance of accounting standards: The case of Tehran security exchange [Volume 3, بهار 1393, 2014, Pages 135-146]
  • Hasas Yeganeh, Yahya Importance of Factors Influencing Intention-to-pay Tax from the Perspective of Tax Payers: (Case Study: Taxpayers of Iranian National Tax Admission Organization-Tehran) [Volume 8, Issue 29, 2019, Pages 203-214]
  • Hashemi, Reza The study of the effect of the intensity of regulatory and voluntary environmental expenses on financial performance of petrochemical companies listed in the Tehran Stock Exchange [Volume 11, Issue 44, 2022, Pages 45-60]
  • Hashemi, Reza Evaluating the behavior of taxpayers through typology according to the analysis of power-trust relations [Volume 14, Issue 53, 2025, Pages 111-129]
  • Hashemi, Seyed Abbas The Investigation of Incremental Usefulness of Firm-Specific Differential Persistence on the Predictive Power of Earnings Forecast Cross-Sectional Models [Volume 8, Issue 32, 2019, Pages 145-160]
  • Hashemi Bahraman, Maryam Earnings Management and Timeliness of the Accounting Information [Volume 4, بهار 1394, 2015, Pages 1-8]
  • Hashemi Gohar, Mohsen Investigating the effective factors on reporting professional misconduct in auditing with the foundation's contextual approach [Volume 12, Issue 46, 2023, Pages 595-606]
  • Hashemizadeh, Elham alsadat Designing and examining a model for the sale of non-current assets with the aim of real earnings management [Volume 14, Issue 54, 2025, Pages 111-131]
  • Hashemzadeh, Gholamreza Agile Management of New Product Development Cycle with World Class Production Approach (Case Study: Iran Khodro Company) [Volume 9, Issue 36, 2021, Pages 197-213]
  • Hassani, Mohammad Investigation of the relationship between earning management and earning response coefficient based on accounting variables [Volume 2, Issue 5, 2013, Pages 109-122]
  • Hassani, Mohammad Presenting the revaluation model of asset structure through foundation data theory and metacomposition [Volume 15, Issue 57, 2026, Pages 291-313]
  • Hassani, Mohammad Identifying the structures that affect the implementation of a risk-based audit approach with a grounded theory approach [Volume 15, Issue 57, 2026, Pages 413-428]
  • Hassani, Mohammad Designing a Model to Enhance the Level of Professional Reasoning in Auditing Focused on Psychological Factors Influencing Professional Judgment and Auditors’ Skepticism [Volume 15, Issue 58, 2026, Pages 331-346]
  • Hassanpour, Shiva The Economic and Tax Consequences of Audit Reporting with Emphasis on Audit Change [Volume 8, Issue 32, 2019, Pages 67-82]
  • Hassan Salehnejad, Seyyed Test Conservatism in Accounting Policies and Earnings Response Coefficient Based on Accounting Variables [Volume 5, Issue 17, 2016, Pages 55-64]
  • Hassas Yeganeh, Y. Auditor–Client Negotiation Model for Resolving Disputed Financial Reporting Issues [Volume 4, زمستان 1394, 2015, Pages 15-26]
  • Hassas Yeganeh, yahya Business Sustainability Performance Model in Iran [Volume 7, Issue 27, 2018, Pages 181-204]
  • Hassas Yeganeh, Yahya Linear and Non Linear regression models for cash flow forecasting [Volume 2, زمستان 1392, 2013, Pages 141-156]
  • Hassas Yeganeh, Yahya Investigating Value Creating of Human Capital Reporting (HCR) [Volume 3, پاییز 1393, 2014, Pages 85-104]
  • Hassas Yeganeh, Yahya Investigation the Philosophical Mentality Dimensions of Occupying Auditor in Audit Profession [Volume 4, تابستان 1394, 2015, Pages 43-52]
  • Hassas Yeganeh, Yahya The relationship between auditors and the supervisory role of the health promotion office [Volume 5, Issue 18, 2016, Pages 83-93]
  • Hassas Yeganeh, Yahya Expectation gap between auditors and users to transfer content from the standard audit report [Volume 5, Issue 19, 2016, Pages 77-88]
  • Hassas Yeganeh, Yahya Investigating the Relationship between Accountants and Auditors’ Attitude Depth with Accounting Information Quality [Volume 6, Issue 21, 2017, Pages 169-174]
  • Hassas Yeganeh, Yahya The relationship between audit quality and audit committee with earning management and cash flow management [Volume 6, Issue 22, 2017, Pages 13-24]
  • Hassas Yeganeh, Yahya An Attitude to Auditor’s Fear of Losing the Client; Emphasizing on Management Performance Audit [Volume 7, Issue 26, 2018, Pages 209-220]
  • Hayeri Meybodi, Mahsima Evaluation Of Day Bank By Balance Scored Card (BSC) model [Volume 4, پاییز 1394, 2015, Pages 133-142]
  • Hedayati, Ali Identifying educational needs of Iranian Certified Public Accountants towards the Implementing of International Financial Reporting Standards [Volume 7, Issue 27, 2018, Pages 137-152]
  • Hedayati, Masumeh Strategic analysis of the feasibility of implementing operational budgeting system in sport using SWOT_ANP [Volume 9, Issue 34, 2020, Pages 325-343]
  • Heidar, Mojtaba Gender Auditor and Functional Styles of Thinking: The Test of Self-Governing Theory of Mind [Volume 7, Issue 25, 2018, Pages 1-10]
  • Heidari, Abbas To Investigate the Factors Creating Competitive Advantage in RefahKargaran Bank [Volume 10, Issue 39, 2021, Pages 69-77]
  • Heidarpoor, Farzaneh The Effect of Income Smoothing on Taxable Income that Determined by Iranian Association of Certified Public Accountants and Auditing Organization [Volume 3, تابستان 1393, 2014, Pages 47-54]
  • Heidarpoor, Farzaneh Corporate governance characteristics, strategic management accounting and management accounting [Volume 12, Issue 45, 2023, Pages 149-163]
  • Heidarpoor, Farzaneh The impact of the theory of Ethical Behavior Theory and Machiavellianism on Tax Compliance in Support of Sustainability Reporting [Volume 12, Issue 45, 2023, Pages 499-513]
  • Heidarpoor, Farzaneh Orientation of environmental sustainability and financial structure; Moderating effects of activity level, type of industry, profitability and environmental capital [Volume 12, Issue 46, 2023, Pages 245-258]
  • Heidarpoor, Farzaneh The effect of convergence of accountants' ability with management accounting competency framework on financial performance [Volume 13, Issue 51, 2024, Pages 255-268]
  • Heidarpoor, Farzaneh Investigating the effect of managers' ethical components when making decisions on fulfilling the company's social responsibility (a mixed approach) [Volume 13, Issue 51, 2024, Pages 373-396]
  • Heidarpoor, Farzaneh The Mediating Role of Business Strategy in The Relationship Between The Indigenous Model of Environmental Uncertainty and The Volatility of Financial Characteristics and The Quality of Financial Information [Volume 15, Issue 58, 2026, Pages 241-262]
  • Heidarpoor, Farzaneh Explaining the effect of CEO overconfidence on abnormality in reported earnings [Volume 15, Issue 60, 2026, Pages 33-41]
  • Heidarpour, Farzaneh A Survey of Auditors' Perceptions of Implementation International Financial Reporting Standards (IFRS( [Volume 8, Issue 32, 2019, Pages 161-180]
  • Heidarpour, Farzaneh Explaining The Relationship Between Vigeo's Social Responsibility Rating with The Financial Performance and Firm Value [Volume 9, Issue 34, 2020, Pages 145-156]
  • Heidarzadeh, Kambiz Explain the concept of customer confusion by using phenomenology in choosing brand (banks) by considering the variables such as brand equity and activity-based costing [Volume 9, Issue 36, 2021, Pages 53-65]
  • Hejazi, Ahmadreza Analysis of current situation of knowledge management in ministry of science research and technology in Iran for presentation approach to progressive them [Volume 2, Issue 5, 2013, Pages 53-72]
  • Hejazi, Rezvan Exploring the Relationships between Strategy, Innovation, and Management Control Systems [Volume 2, پاییز 1392, 2013, Pages 61-74]
  • Hejazi, Rezvan Management Accounting Systems, Perceived Environmental Uncertainty and Companies Performance in Iran [Volume 2, زمستان 1392, 2013, Pages 13-24]
  • Hejazi, Rezvan The purposes of managers in using Balanced Scorecards [Volume 4, پاییز 1394, 2015, Pages 79-92]
  • Hejazi, Rezvan Internal controls over financial reporting requirements and audit committee: Evidence from an event study [Volume 4, زمستان 1394, 2015, Pages 45-56]
  • Hejazi, Rezvan Social Responsibility and Corporate Tax Compliance (A Case study of Large Taxpayers Units) [Volume 4, زمستان 1394, 2015, Pages 77-90]
  • Hejazi, Rezvan Al-Zahra university performance assessment by using BSC [Volume 5, Issue 20, 2017, Pages 61-70]
  • Hejazi, Rezvan The Identification and Investigation of Internal Relationships among the Effective Factors in Establishment of an Effective Audit Committee to Promote the Level of the Corporate Governance in Banks [Volume 7, Issue 28, 2018, Pages 51-64]
  • Hejazi, Rezvan Towards a Theory for Internal Auditors Professional Identity Formation Process in IRAN [Volume 8, Issue 29, 2019, Pages 15-42]
  • Hejazi, Rezvan Providing a model for sense making of management accounting information to managers [Volume 8, Issue 32, 2019, Pages 225-244]
  • Hejazi, Rezvan The Effect of Positiveness on the Professional Judgment of Auditors [Volume 10, Issue 40, 2021, Pages 151-165]
  • Hejazi, Rezvan The usefulness of the integrated financial reporting model for use by stakeholders (multimodal data-based approach) [Volume 16, Issue 63, 2027, Pages 17-29]
  • Hejazi, Rezwan Identifying Factors Influencing Auditors' Psychological Characteristics in Audit Judgment [Volume 10, Issue 37, 2021, Pages 143-158]
  • Hematfar, Mahmod Identifying necessary factors for implementing Performance auditing system in Islamic Azad University [Volume 6, Issue 21, 2017, Pages 33-48]
  • Hematfar, Mahmoud Evaluation of commercialization indicators of accounting research with fuzzy approach [Volume 13, Issue 51, 2024, Pages 57-72]
  • Hematfar, Mahmoud Analysis of Factors Influencing Corporate Audit Fee Determination Considering Price Discrimination Between Private and Public Sector Clients [Volume 15, Issue 60, 2026, Pages 295-309]
  • Hematfar, Mahmoud Investigating the moderating role of management ability in the effect of company's functional components on financial performance Sustainability [Volume 16, Issue 63, 2027, Pages 31-69]
  • Hemati, Mahboobeh Identify and prioritize barriers and necessities of using Blockchain technology in auditing with fuzzy Delphi approach [Volume 11, Issue 44, 2022, Pages 261-279]
  • Hemmati, Davood The Evaluating Auditing Risk by Data Mining Approach (Case Study: Bank Loans) [Volume 9, Issue 34, 2020, Pages 157-167]
  • Hemmati, Hasan An Overview of the Existing Literature about Cost and Profit Drivers Research [Volume 7, Issue 27, 2018, Pages 109-124]
  • Hemmati, Hoda The relationship between intellectual Capital Disclosure with Partnership and Size of listed companies in Tehran Stock Exchange [Volume 1, تابستان 1391, 2012, Pages 51-64]
  • Hemmati, Hoda Presenting a circular business model for small and medium companies based on the enabling role of fintech [Volume 13, Issue 52, 2024, Pages 333-348]
  • Hemmati, Hoda Presenting a model for assessing investment risk in public-private partnership projects [Volume 14, Issue 56, 2025, Pages 249-261]
  • Hemmatpour, mahya Fuzzification of Supply Chain Financial Services Management System Based on Blockchain Data Sharing, Internet of Things and Edge Computing [(Articles in Press)]
  • Hesarzadeh, Reza Systematic Integration of Concepts and Visual Modeling of Financial Reporting in Public Sector [Volume 4, پاییز 1394, 2015, Pages 37-56]
  • Heshmat, Nesa Investigating the Impact of Six Approaches of Financial, Governantial, and Social Responsibility Comprehensive Model (FGSCM) on Stock Liquidity Using Feedback and Agency Theories [Volume 12, Issue 46, 2023, Pages 473-498]
  • Heydari, Mansour Requirements and Strategies of Exerting Control in PCA [Volume 1, زمستان 1391, 2012, Pages 95-104]
  • Heydari, Mehdi The Effect of the board's independence on the quality of social information disclosure in Annual Reports [Volume 7, Issue 27, 2018, Pages 51-62]
  • Heydari, Mohammad The Investigation of the Information Content Depreciation in Capital market of Iran [Volume 2, تابستان 1392, 2013, Pages 31-40]
  • Heydarzadeh, Mehdi Designing a post-customs-clearance auditing model based on the risk management regarding facilitation and development of foreign trade [Volume 9, Issue 36, 2021, Pages 67-76]
  • Heyrani, forogh Identification of Effective Indicators on Tax Audit Risk by Mixed Explanatory Method [Volume 9, Issue 33, 2020, Pages 120-140]
  • Heyrani, forogh Adaptation of management accounting techniques and performance appraisal indicators in small and medium-sized enterprises [Volume 12, Issue 48, 2024, Pages 211-230]
  • Heyrani, Forough Professionalism and Auditors’ Professional Judgment [Volume 6, Issue 22, 2017, Pages 1-12]
  • Heyrani, Forough Identify and rank the factors affecting the risk of fraud or criminal acts by accounting using the fraud triangle theory [Volume 7, Issue 25, 2018, Pages 123-138]
  • Hoseinaie, Narges The Impact of Audit Quality Based on Fraud Indicators on the Reduction of Money Laundering Activities in Companies Listed on the Tehran Stock Exchange [Volume 15, Issue 58, 2026, Pages 443-457]
  • Hoseini, Seyedeh Atefeh The Impact of New Disclosures in Audit Reports on Investor Decisions [Volume 11, Issue 42, 2022, Pages 167-195]
  • Hoseini, Seyedeh Atefeh Investigating the effective factors of blockchain technology efficiency in the audit profession by meta-synthesis method [Volume 11, Issue 43, 2022, Pages 113-126]
  • Hoseini, Seyedeh Atefeh the model of implementation of public sector accounting standards in iran [Volume 15, Issue 57, 2026, Pages 253-263]
  • Hoseini Shirvani, Mir Saeid The impact of business climate indicators on the likelihood of fraud in the financial statements of companies [Volume 12, Issue 47, 2023, Pages 307-322]
  • Hoseiny, Seyed Hosein The role of the components of ethical compatibility and reliability of partners in the success of mergers of audit firms [Volume 14, Issue 53, 2025, Pages 259-273]
  • Hoseinzade, Abdullah Assessing convergence and divergence between accounting information quality criteria: Stakeholder Management Theory Test [Volume 12, Issue 46, 2023, Pages 141-154]
  • Hoseinzadeh, GH. Board of directors characteristics and value relevance of accounting information in Tehran Stock Exchange (TSE) [Volume 2, تابستان 1392, 2013, Pages 51-64]
  • Hoseyni, Seyedeh Fatemeh Internet disclosure of financial information and firm value: An Empirical test of signaling theory [Volume 7, Issue 26, 2018, Pages 1-10]
  • Hoshi, Abbas Impact of corporate governance system in audit firms on audit quality [Volume 14, Issue 56, 2025, Pages 97-113]
  • Hossein Afshari, Mehran Identification of Components and Development of a Model for Improving Corporate Sustainability Based on Modern Management Accounting Methods Using Grounded Theory [Volume 16, Issue 64, 2028, Pages 405-427]
  • Hosseingholinezhad, Mohammadhossein Explaining the role of management in audit information and the process of developing a strategy based on the actors' network structure [Volume 10, Issue 40, 2021, Pages 355-369]
  • Hosseini, Ali Evaluation of Factors Affecting Adoption of XBRL in the National Iranian Oil Company and its Subsidiary Companies [Volume 7, Issue 25, 2018, Pages 41-56]
  • Hosseini, Seyed Ali Professional judgment in audit and its measurement: concepts, theories and theoretical perspective [Volume 8, Issue 31, 2019, Pages 155-168]
  • Hosseini, Seyed Ali Design and analysis of the tax game between the company and the state using the games theory [Volume 10, Issue 39, 2021, Pages 201-217]
  • Hosseini, Seyyed Hossein An Analysis of Relation between Auditor's behavioral Resilience and Audit Quality within the Role Stress Paradigm [Volume 8, Issue 31, 2019, Pages 231-244]
  • Hosseini, Seyyed Hossein The effect of dark personality traits and the tendency of auditors to share knowledge on their skepticism and professional judgment: Considering the moderating role of the auditor's place of employment [Volume 12, Issue 46, 2023, Pages 359-374]
  • Hosseini, Seyyed Hossein The Mediating Role of Organizational Commitment and Burnout in the Relationship between Organizational Cynicism and Professional Skepticism. [Volume 12, Issue 45, 2023, Pages 231-250]
  • Hosseini, Seyyed Hossein The Role of Professional Commitment in the Relationship between Organizational Cynicism and Professional Skepticism: The Moderating Role of Professional Ethics and Auditor Size [Volume 12, Issue 48, 2024, Pages 389-410]
  • Hosseini, Seyyed Hossein The effect of Audit opinion Shopping on abnormal audit fees; Evidence from the private sector [Volume 16, Issue 63, 2027, Pages 193-205]
  • Hosseini, Seyyed Hossein Comparing the Impact of National Culture on Financial Health Considering Hofstede's Cultural Dimensions in Developing and Developed Countries [Volume 16, Issue 64, 2028, Pages 169-185]
  • Hosseini Aghdaei, Somayeh The role of ownership structure of Stock in moderating the relationship between stock price concurrency and mispricing [Volume 14, Issue 55, 2025, Pages 177-192]
  • Hosseini Shirvani, Mirsaeed Providing Suitable Model for Identifying and Analyzing the Factors that Determine the Audit Report Lag [Volume 15, Issue 58, 2026, Pages 301-311]
  • Hosseinzadeh Lotfi, Farhad The effect of allocating a fixed and variable costs based on a DEA-game and GMM cross efficiency approach on financial reporting [Volume 9, Issue 36, 2021, Pages 297-312]
  • Hosseinzadeh Sharee, Omid Experimental Study of the Role of Collateral Value of Assets and Characteristics of Intangible Assets in Companies with Negative Equity Values [Volume 10, Issue 40, 2021, Pages 27-38]
  • Hosseinzade Lotfi, F. A Model for Measuring Banks Financial Performance Based on value creation analysis [Volume 2, پاییز 1392, 2013, Pages 115-122]
  • Hosseynabadi, Jaladin The review of administrative barriers of the tax audit in Iran The article 272 of direct tax law [Volume 3, پاییز 1393, 2014, Pages 55-66]
  • Hosseyni, Mahya Auditor Economic Dependence and Accounting Conservatism [Volume 6, Issue 21, 2017, Pages 1-10]
I
  • Imanipour, Ezat Investigating and ranking the obstacles of executing human resource accounting system in sarcheshmeh copper complex [Volume 3, پاییز 1393, 2014, Pages 17-28]
  • Imankhan, Niloofar the model of implementation of public sector accounting standards in iran [Volume 15, Issue 57, 2026, Pages 253-263]
  • Imeni, Mohsen The relationship between working capital management and cash holding companies listed in Tehran Stock Exchange [Volume 2, Issue 5, 2013, Pages 39-52]
  • Imeni, Mohsen Relationship Real Activities Manipulation with Accrual-Based Earnings Management Using Recursive Equation System Approach [Volume 8, Issue 29, 2019, Pages 1-14]
  • Iraqi Khalili, Maryam Examining social effects on bank value creation based on the role of electronic banking [Volume 16, Issue 61, 2027, Pages 299-314]
  • Ismailzadeh Moghari, ali The effect of auditors' cognitive bias on the intellectual intelligence and style of the auditor [Volume 11, Issue 41, 2022, Pages 341-355]
  • Izadi, Hossein The surveying of working capital management and its components in the profitability of small and medium non-exchange firms based on panel data. [Volume 5, Issue 19, 2016, Pages 117-128]
  • Izadiniya, Naser [Volume 5, Issue 17, 2016, Pages 25-43]
  • Izadpour, Mustafa The effect of auditor self-efficacy on fraud risk assessment with the mediating role of the auditor's fundamental and developed creativity [Volume 14, Issue 54, 2025, Pages 239-250]
J
  • Jabarzade, Saeid Testing the theory of motivational value structure: a challenge for critique Ethical warning of auditors [Volume 15, Issue 59, 2026, Pages 219-235]
  • Jabbari, Hossein Presenting a model for identifying strategic factors on the tax avoidance process of private companies accepted in the Tehran Stock Exchange, focusing on interpretive structural modeling and MICMAC analysis. [Volume 14, Issue 56, 2025, Pages 65-82]
  • Jadidi Aval, Kamal Investigating the effective factors of blockchain technology efficiency in the audit profession by meta-synthesis method [Volume 11, Issue 43, 2022, Pages 113-126]
  • Jafari, Ali Providing Suitable Model for Identifying and Analyzing the Factors that Determine the Audit Report Lag [Volume 15, Issue 58, 2026, Pages 301-311]
  • Jafari, Behzad Investigating the relationship between strategic management accounting and strategic environmental performance by considering the effects of environmental strategies [Volume 14, Issue 53, 2025, Pages 187-200]
  • Jafari, Behzad - Compilation of the generational accounting model and budget policies in accordance with the economic and budget structure of Iran [Volume 15, Issue 59, 2026, Pages 1-13]
  • Jafari, Behzad Development of a model for maintaining non-renewable natural resources and intergenerational justice with an emphasis on strategic management accounting (case study: polluting companies on the stock exchange). [Volume 16, Issue 61, 2027, Pages 233-247]
  • Jafari Alamdari, Ramin Human Resource Accounting and Reporting Based on Metacognitive Testing with the Future Development Approach for Corporate Reporting. [Volume 14, Issue 53, 2025, Pages 247-257]
  • Jafari Dehkordi, Hamid Reza Identifying Factors Affecting Asset Management through the Internet of Things [Volume 15, Issue 59, 2026, Pages 43-61]
  • Jafari nasab kermani, Neda Identification and Disclosure of Key Audit Matters in the Audit Report: Outlook of Iranian [Volume 8, Issue 29, 2019, Pages 229-242]
  • Jafarinejad, Masoumeh Providing a balanced ranking index for auditing firms based on the fuzzy Delphi technique [Volume 16, Issue 64, 2028, Pages 461-478]
  • Jahandoust Marghoub, Mehran Corporate Governance, CEO Power and Capital Structure Decisions of Companies: A Principal Component Analysis Approach [Volume 12, Issue 47, 2023, Pages 215-232]
  • Jahangard, Esfandiar Investigating and comparing the efficiency of VAT policy and the Tax policy called Tax of the services' and goods' collection (Using Fuzzy approach) [Volume 10, Issue 38, 2021, Pages 315-326]
  • Jahangirnia, Hossein The role of ethics in strategic interaction between independent auditor and management based on game theory [Volume 8, Issue 29, 2019, Pages 43-56]
  • Jahangirnia, Hossein Developing the model of tax audit quality in Iran's value-added tax system [Volume 9, Issue 34, 2020, Pages 277-298]
  • Jahangirnia, Hossein Identifying the components of the ecosystem accounting system using exploratory factor analysis and structural equation modeling [Volume 9, Issue 35, 2020, Pages 35-49]
  • Jahangirnia, Hossein Provide a model and explain the Financial corruption reporting framework based on the Colaizzi phenomenological approach [Volume 12, Issue 46, 2023, Pages 57-76]
  • Jahangirnia, Hossein Meta-analysis of auditor characteristics and profit quality (Considering profit quality indicators) [Volume 13, Issue 50, 2024, Pages 87-103]
  • Jahangirnia, Hossein The effect of auditor self-efficacy on fraud risk assessment with the mediating role of the auditor's fundamental and developed creativity [Volume 14, Issue 54, 2025, Pages 239-250]
  • Jahani, Amir Masoud Investigate the Effect of Audit Fees and Managers' share on Auditor's Modified Opinion in Tehran Stock Exchange listed Companies [Volume 14, Issue 56, 2025, Pages 115-130]
  • Jahani, Amir Masoud Evaluating the effectiveness of transactions with related parties on environmental and social disclosure [Volume 15, Issue 57, 2026, Pages 371-383]
  • Jahanshad, Azita Investigation The Cash Ability Of Companies For Timely Payment Of Income Tax In Execution 0f Article 110 Direct Taxes Law [Volume 4, تابستان 1394, 2015, Pages 53-62]
  • Jahanshad, Azita Auditor Economic Dependence and Accounting Conservatism [Volume 6, Issue 21, 2017, Pages 1-10]
  • Jahanshad, Azita Optimum cash flow in company activity cycle (growth, maturity, and wane) to emphasize on the risk of financing and profitability [Volume 7, Issue 26, 2018, Pages 83-94]
  • Jahanshad, Azita Study of Accounting Standards From the Point of View Understandability by Audiences: Content Analysis and Assessment Readability [Volume 8, Issue 32, 2019, Pages 31-50]
  • Jahanshad, Azita The Economic and Tax Consequences of Audit Reporting with Emphasis on Audit Change [Volume 8, Issue 32, 2019, Pages 67-82]
  • Jahanshad, Azita Critical Discourse Analysis of Risk Reporting by Bank's Board using a Linguistic Approach [Volume 9, Issue 33, 2020, Pages 61-73]
  • Jahanshad, Azita Evaluating the Capability of Explaining Management Accounting Indicators in the Bank Health Assessment Syste [Volume 9, Issue 35, 2020, Pages 299-319]
  • Jahanshad, Azita Determination strategy pricing auditing services based on theory of price distinctiveness According to quality in private sector institutions [Volume 10, Issue 39, 2021, Pages 1-19]
  • Jahanshad, Azita The Design of Audit Whistleblowing model based on Grounded Theory Approach [Volume 11, Issue 41, 2022, Pages 325-340]
  • Jahanshad, Azita The antecedents of fraudulent financial reporting in companies in financial crisis [Volume 12, Issue 45, 2023, Pages 251-270]
  • Jahanshad, Azita The impact of the theory of Ethical Behavior Theory and Machiavellianism on Tax Compliance in Support of Sustainability Reporting [Volume 12, Issue 45, 2023, Pages 499-513]
  • Jahanshad, Azita Explaining the audit pricing model: Evidence from Tehran Stock Exchange [Volume 16, Issue 64, 2028, Pages 223-232]
  • Jahanshad,, Azita Orientation of environmental sustainability and financial structure; Moderating effects of activity level, type of industry, profitability and environmental capital [Volume 12, Issue 46, 2023, Pages 245-258]
  • Jalali, Mehdi Implementation of business intelligence for subsidiaries of Bank Melli Iran [Volume 13, Issue 51, 2024, Pages 411-432]
  • Jalali Zamani, Ali Impact of the environmental management system on the intangible assets and corporate value [Volume 4, تابستان 1394, 2015, Pages 133-144]
  • Jalili, Arezoo Conceptual Model for Behavioral Accounting [Volume 1, بهار 1391, 2012, Pages 55-72]
  • Jalili, Arezoo The relationship between intellectual Capital Disclosure with Partnership and Size of listed companies in Tehran Stock Exchange [Volume 1, تابستان 1391, 2012, Pages 51-64]
  • Jalili, Arezoo Mental biases in management accounting concepts [Volume 2, تابستان 1392, 2013, Pages 41-50]
  • Jalili, Arezoo Financial Statement’s Analysis in the inflation situation [Volume 4, تابستان 1394, 2015, Pages 87-106]
  • Jalili, Arezoo Activity-Based Costing in the Enterprise Resources Planning Systems (Integrated ABC): With Responsibility Accounting [Volume 5, Issue 19, 2016, Pages 61-76]
  • Jalili, Arezoo Improving of Financial Reporting and Information flow in the organization's resource planning systems [Volume 6, Issue 24, 2018, Pages 203-214]
  • Jalilian, Adel The study of relations between Transient/ Long term Institutional Investors and Effective Discretionary Accrual anagement and [Volume 1, زمستان 1391, 2012, Pages 27-42]
  • Jamali, Elham Cost–Benefit Analysis of Intellectual Capital Disclosure from Accounting Experts and Masters’ Point of view [Volume 5, Issue 18, 2016, Pages 95-104]
  • Jamali, Kamran Economic consequences Qualified audit opinions on the listed companies in Tehran Stock Exchange [Volume 4, بهار 1394, 2015, Pages 67-76]
  • Jamali, Mahdi Professional development of Iran’s capital market on the basis of financial engineering approach and its impact on the quality of accounting and auditing [Volume 6, Issue 23, 2017, Pages 11-30]
  • Jamali, Saeed Presenting a sustainability reporting audit risk model with an artificial intelligence approach using Grounded-data method [Volume 16, Issue 64, 2028, Pages 393-404]
  • Jamali Hanjani, Niki The Effect of Board of Director Political Connections on Audit Report Lag [Volume 8, Issue 31, 2019, Pages 35-44]
  • Jamei, Reza Investigating the Match Citation between Dissertations of Management Accounting Graduates and Research Activities of Faculty Members in Shiraz& Tehran Universities (1380-1390) [Volume 5, Issue 17, 2016, Pages 147-155]
  • Jamkarani, Reza Gholami The Main Components of Conceptual Framework of Financial Reporting With Islamic Approach [Volume 4, بهار 1394, 2015, Pages 23-40]
  • Jamshidi, Hamid The surveying of working capital management and its components in the profitability of small and medium non-exchange firms based on panel data. [Volume 5, Issue 19, 2016, Pages 117-128]
  • Jamshidi, Shahram The Effect of Life Cycle of Company on Relation between Expose Quality and Structure of Fund [Volume 4, بهار 1394, 2015, Pages 55-66]
  • Jamshidinavid, Babak The study of the effect of the intensity of regulatory and voluntary environmental expenses on financial performance of petrochemical companies listed in the Tehran Stock Exchange [Volume 11, Issue 44, 2022, Pages 45-60]
  • Jamshidinavid, Babak Designing and presenting a model for developing the ethical and cultural behavior of auditors by meta-combination method [Volume 12, Issue 46, 2023, Pages 563-578]
  • Jamshidi Navid, Babak A Contingency Model of performance evaluation: emphasizing on the role of modern management accounting tools [Volume 10, Issue 37, 2021, Pages 113-127]
  • Jamshidpour, Roohollah Modeling and ranking of factors affecting professional skepticism in the auditing profession using qualitative meta-synthesis. [Volume 13, Issue 51, 2024, Pages 433-453]
  • Janani, Mohammad Hassan The relationship between organizational personality and auditor professionalism [Volume 15, Issue 60, 2026, Pages 165-173]
  • Jangi, Hamid Explaining effect of different approaches to negotiation techniques in auditing on quality of service delivery [Volume 12, Issue 45, 2023, Pages 183-196]
  • Jannat Makan, Hossien The impact of kind of attitude executives on Information Asymmetry, Financial Leverage and Firm's Value [Volume 7, Issue 25, 2018, Pages 163-180]
  • Jannat Makan, Hossien Investigating the Relationship Between Political connections with Value-Based Management and agency costs : Testing the Theory of Political Economy [Volume 8, Issue 31, 2019, Pages 215-230]
  • Jashidi Navid, Babak Title: Providing a model in relation to the general decision-making styles of managers with the components of performance appraisal based on the intellectual capital of companies listed on the stock exchange [Volume 11, Issue 43, 2022, Pages 51-65]
  • Jashidi Navid, Babak identifying the factors influencing ethic oudit by grounded theory [Volume 13, Issue 50, 2024, Pages 61-72]
  • Jashidi Navid, Babak Investigating the effect of personality traits on the promotion of auditing professional ethics [Volume 13, Issue 51, 2024, Pages 337-352]
  • Jashidi Navid, Babak Modeling and ranking of factors affecting professional skepticism in the auditing profession using qualitative meta-synthesis. [Volume 13, Issue 51, 2024, Pages 433-453]
  • Jashidi Navid, Babak Study of management environmental expenses in petrochemical companies accepted in Tehran stock exchange using financial performance indices [Volume 14, Issue 55, 2025, Pages 111-127]
  • Jashidi Navid, Babak A model for detecting the effects of significant distortions in audit reports [Volume 15, Issue 57, 2026, Pages 353-370]
  • Jashidi Navid, Babak Designing an optimal model of internal audit in the Ministry of Health and examining its impact on improving the dimensions of internal controls in post-crisis conditions [Volume 15, Issue 58, 2026, Pages 471-493]
  • Jashidi Navid, Babak Providing a model for the opportunities and challenges of artificial intelligence-based decision making in the audit process [Volume 15, Issue 60, 2026, Pages 175-190]
  • Jashidi Navid, Babak The relationship between internal and external dimensions of audit quality and the quality of public sector financial reporting in crisis conditions [Volume 16, Issue 62, 2027, Pages 51-66]
  • Jashidi Navid, Babak Presenting the conceptual model of the audit report and the audit quality of the public sector with the Delphi method [Volume 16, Issue 64, 2028, Pages 1-16]
  • Jashidi Navid, Babak Identifying and prioritizing factors of ethical behavior of internal auditors with emphasis on improving effectiveness, efficiency, cost-effectiveness, and professional ethics [Volume 16, Issue 64, 2028, Pages 287-298]
  • Javadpour, Mehran Application of ABC and TOC models in product pricing (Case study: Hamvatan dairy products company) [Volume 8, Issue 29, 2019, Pages 119-134]
  • Javani Ghalandari, Musa Earning Autocorrelation, earning Volatility, and Audit Fees [Volume 8, Issue 32, 2019, Pages 111-126]
  • Javanshiri, Hosein Investigating the effect of cognitive style on the auditor's judgment according to the role of individual and social values and hope in God [Volume 16, Issue 61, 2027, Pages 167-183]
  • Jokar, Mohammad Cost Stickiness and Cost Inertia: Two Cost Driver Model of Cost Asymmetric Behavior [Volume 8, Issue 29, 2019, Pages 135-148]
  • Jorjorzadeh, Alireza The Effect of Economic Uncertainty on Accrual Based Earnings Management and Real Earnings Management [Volume 8, Issue 30, 2019, Pages 95-116]
  • Jorjor Zadeh, Alireza The Impact of Real and Accrual Earning on Stock Market Value by Sobel Test [Volume 8, Issue 32, 2019, Pages 181-196]
  • Jorjor Zadeh, Alireza Identifying Factors Influencing Auditors' Psychological Characteristics in Audit Judgment [Volume 10, Issue 37, 2021, Pages 143-158]
  • Jorjor Zadeh, Alireza The role of internal audit quality in the fight against corruption With emphasis on the components of resistance economics [Volume 12, Issue 46, 2023, Pages 543-562]
  • Jorjor Zadeh, Alireza Investigating the effect of earnings management Accrual mechanisms on the predictive power of bankruptcy models [Volume 13, Issue 50, 2024, Pages 45-60]
  • Jorjor Zadeh, Alireza Corporate governance and investment efficiency: with emphasis on managerial conservatism [Volume 13, Issue 51, 2024, Pages 323-344]
K
  • Kaab Omeir, Ahmad The Impact of Real and Accrual Earning on Stock Market Value by Sobel Test [Volume 8, Issue 32, 2019, Pages 181-196]
  • Kaab Omeir, Ahmad Impact of Environmental Uncertainty on Tax Avoidance and Tax Evasion of Listed Companies in Tehran Stock Exchange [Volume 9, Issue 36, 2021, Pages 41-52]
  • Kaab Omeir, Ahmad Investigating the effect of earnings management Accrual mechanisms on the predictive power of bankruptcy models [Volume 13, Issue 50, 2024, Pages 45-60]
  • Kaab Omeir, Ahmad Corporate governance and investment efficiency: with emphasis on managerial conservatism [Volume 13, Issue 51, 2024, Pages 323-344]
  • Kabiri, Mohammad Taghi The Impact of Financial Statement Disclosure Quality and Audit Committee Competence on Reducing Tax Avoidance: A Combined Approach of Qualitative Content Analysis and Quantile Panel Data Modeling with Generalized Method of Moments (GMM) [(Articles in Press)]
  • Kamalahmadi, Sharifeh Prediction of auditor's selectoin by using Heuristic Algoritms in Tehran Stock Exchange [Volume 4, تابستان 1394, 2015, Pages 63-74]
  • Kamalgharibi, Alireza Mental Functions of Auditors' Constant Criticism: a Comprehensive Interpretive Analysis [Volume 13, Issue 51, 2024, Pages 113-133]
  • Kamali, Ehsan Assumption Base Planning; A New Approach to Identify Assumptions and Reduce Budget Deviations (Case Study: Mobarakeh Steel Company) [Volume 12, Issue 45, 2023, Pages 465-482]
  • Kamali, Ehsan the Effect of Organizational, Governance and Earnings Information Content-based Factors on Managers' Fraudulent Reporting [Volume 15, Issue 59, 2026, Pages 237-255]
  • Kamalizargani, Nooshin Effect of Dialectical Metaphor of Negotiation Process Auditors [Volume 14, Issue 53, 2025, Pages 95-109]
  • Kamalzare, Elham Assess and identify the incentives and barriers to changes in management accounting of Iran [Volume 4, پاییز 1394, 2015, Pages 1-14]
  • Kamran, Mahdieh Investigating of the nonlinear relationship between voluntary disclosure and firm value by the use of PSTR model [Volume 11, Issue 41, 2022, Pages 243-258]
  • Kamran, Mahdieh CEO Narcissism and Cost Stickiness: Emphasizing the Moderating Role of Past Performance and Corporate Uncertainty [(Articles in Press)]
  • Kamyabi, Yahya Investigation of cash flow Effect & EPS in Dividend forcasting [Volume 3, بهار 1393, 2014, Pages 125-134]
  • Kamyabi, Yahya Audit Services Pricing of the initial audit engagement in Public and Private Sectors [Volume 5, Issue 17, 2016, Pages 45-53]
  • Kamyab Teymoori, Reza Identifying and prioritizing risks of tax non-compliance [Volume 11, Issue 42, 2022, Pages 251-266]
  • Kangarlouei, Saeid Jabbarzadeh Sensitivity of external resources and cash flow with an emphasis on financial constraints and tangibility in firms listed in Tehran Stock Exchange (TSE) [Volume 5, Issue 17, 2016, Pages 123-133]
  • Karami, Asghar Presentation the audit quality model is based on The Financial Reporting Supply Chain [Volume 8, Issue 31, 2019, Pages 45-68]
  • Karami, Gholamreza The Effect of the Matching Principle on Information Uncertainty [Volume 2, تابستان 1392, 2013, Pages 1-12]
  • Karami, Gholamreza XBRL acceptance and implementation model in IRAN [Volume 8, Issue 32, 2019, Pages 51-66]
  • Karami, Gholamreza Identification the challenges and solutions for implementing the Receivables Expected Credit Loss Model of Banks based on IFRS 9 [Volume 11, Issue 42, 2022, Pages 1-20]
  • Karami, GholamReza Development of a Model for Human Capital Reporting in Accounting [Volume 6, Issue 23, 2017, Pages 63-78]
  • Karami, GholamReza Examining the effect of conservatism on value relevance of extreme and non-extreme earnings [Volume 10, Issue 39, 2021, Pages 99-113]
  • Karami, Mohsen A study of the relationship between personality traits and auditors ethical intention [Volume 6, Issue 24, 2018, Pages 177-190]
  • Karami, Mojgan Investigating the moderating role of management ability in the effect of company's functional components on financial performance Sustainability [Volume 16, Issue 63, 2027, Pages 31-69]
  • Karami, Najaf Presenting a portfolio selection model based on agency theory [Volume 12, Issue 46, 2023, Pages 43-56]
  • Karami, Rasoul Provide a digital marketing model in auditing [Volume 12, Issue 45, 2023, Pages 197-216]
  • Karami∗, Gholamreza Impact of rules-based accounting standards and principles based on earnings management [Volume 9, Issue 33, 2020, Pages 179-192]
  • Karamshahi, Behnam Economic consequences Qualified audit opinions on the listed companies in Tehran Stock Exchange [Volume 4, بهار 1394, 2015, Pages 67-76]
  • Karimi, Ahmad Investigating the effective factors on reporting professional misconduct in auditing with the foundation's contextual approach [Volume 12, Issue 46, 2023, Pages 595-606]
  • Karimi, Kiana Behavioral Biases and The Incentives of Earnings Management [Volume 4, تابستان 1394, 2015, Pages 15-32]
  • Karimi, Maryam Investigating the effects of transparency of financial information, political communication and transactions with people related to corporate governance in companies admitted to the Tehran Stock Exchange [Volume 15, Issue 59, 2026, Pages 81-100]
  • Karimi Tabrizi, Mehdi Effect of caution and control the sensitivity of Investment to cash flow management [Volume 6, Issue 24, 2018, Pages 27-40]
  • Karimpour amshali, Sara Information Processing Styles and Earnings Management: Testing of Cognitive-Experiential Self Theory [Volume 12, Issue 45, 2023, Pages 373-390]
  • Karizaki, Mohammad Ebrahimzade A Comparative Review of the Fuzzy Activity Based Costing and Traditional Activity Based Costing Model in Hospital Services [Volume 1, زمستان 1391, 2012, Pages 1-14]
  • Karkhaneh, Morteza Evaluation of uncertainty and the absence of focus on management accounting systems in the areas of electricity distribution company in Tehran [Volume 4, پاییز 1394, 2015, Pages 125-132]
  • Karshenasan, Ali The effect of management ability to control the internal financial crisis and the possibility of fraudulent reporting [Volume 7, Issue 27, 2018, Pages 95-108]
  • Karshenasan, Ali IQs of Companies is a tool for financial recovery or fraudulent reporting [Volume 8, Issue 31, 2019, Pages 117-132]
  • Kashani Amin, Reyhaneh Providing the ethical model of fraud tendency in accounting using a Structural equation analysis approach [Volume 16, Issue 62, 2027, Pages 335-355]
  • Kashian, Behnaz Developing of a mathematical optimization model with profit, time and risk trade-off in project scheduling [Volume 9, Issue 34, 2020, Pages 345-362]
  • Kaveh, Arezou The Relationship Between Narcissism, Individual Accountability and Fraudulent Financial Reporting [Volume 16, Issue 62, 2027, Pages 101-110]
  • Kazazi, Abolfazl Investigating and comparing the efficiency of VAT policy and the Tax policy called Tax of the services' and goods' collection (Using Fuzzy approach) [Volume 10, Issue 38, 2021, Pages 315-326]
  • Kazemi, Arash The impact of debt default dimensions and buying opinions on financial status with the moderating role of business continuity [Volume 16, Issue 61, 2027, Pages 19-29]
  • Kazemi, Hosein Development of crisis management model in the field of industry (in the context of information quality, Case Study: Iron Ore Industry) [Volume 12, Issue 45, 2023, Pages 545-556]
  • Kazemi, Hosein Identifying quantitative and qualitative drivers and providing a model of their influence on companies' competitiveness decisions. [Volume 15, Issue 60, 2026, Pages 265-287]
  • Kazemi, Hossein Assessing the Impact of Management Accounting Techniques on the Relationship between Product market competition and Management Performance [Volume 12, Issue 46, 2023, Pages 329-344]
  • Kazemi, Hossein The natural and motivational optimistic dimensions of managers and its impact on the quality of financial reporting [Volume 12, Issue 48, 2024, Pages 161-176]
  • Kazemi, Hossein The moderating effect of corporate governance on the relationship between voluntary disclosure and Corporate financial performance [Volume 13, Issue 51, 2024, Pages 233-254]
  • Kazemi, Hossein Management Accounting in Public Sector: Application Status and Development Strategies [Volume 14, Issue 54, 2025, Pages 347-359]
  • Kazemi, Hossein Identifying inadequacies and governance problems in the banking system and providing a model to improve them [Volume 15, Issue 59, 2026, Pages 25-42]
  • Kazemiolum, Mahdi The Impact of Structural Variables of the Audit Committee on Disclosure of Key Audit Matters [(Articles in Press)]
  • Kazemnejad, Mostafa The Usefulness of Relief Feature Selection Method in Auditors' Opinion Type Prediction [Volume 6, Issue 21, 2017, Pages 109-120]
  • Keghobadi, Amirreza Selection for value added tax audit [Volume 8, Issue 32, 2019, Pages 99-110]
  • Keyghobadi, Amir reza Challenges and solutions of applying fair value accounting in banks with the approach of growth without inflation [Volume 15, Issue 59, 2026, Pages 63-80]
  • Keyghobadi, Amir Reza The effect of convergence of accountants' ability with management accounting competency framework on financial performance [Volume 13, Issue 51, 2024, Pages 255-268]
  • Keyghobadi, Amir Reza Explaining the effect of CEO overconfidence on abnormality in reported earnings [Volume 15, Issue 60, 2026, Pages 33-41]
  • Keykavoussi, Ashkan Using time value of money in product direct cost calculation in lean production systems [Volume 8, Issue 32, 2019, Pages 245-258]
  • Khadem Alhoseini, Amir Mohammad Investigating the Relationship Between Group Shareholders' Behavior and the Synchronization of Stock Price Changes with the Risk of Stock Price Collapse [Volume 16, Issue 64, 2028, Pages 521-530]
  • Khadem Al-Husseini, MOOstafa Investigating the Impact Dimensions of Debt Cost Index and Liquidity Criteria on the Readability of Audit Reports [Volume 16, Issue 64, 2028, Pages 233-243]
  • Khademi, Azam The study of impact financial constraints on costs stickiness [Volume 4, پاییز 1394, 2015, Pages 117-124]
  • Khademi, Zahra Comparative Study of General (Global ) Surgery Procedures Costs In Proprietary Hospitals of Social Security Organization [Volume 1, بهار 1391, 2012, Pages 33-42]
  • Khademian, Mohammad Investigating the Effect of the Effect of Quality of Internal Controls on Managerial Myopia With Emphasis on the Moderating Role of Institutional Investors Horizon [Volume 13, Issue 50, 2024, Pages 231-243]
  • Khajavai, Shokrollah Cost Stickiness and Cost Inertia: Two Cost Driver Model of Cost Asymmetric Behavior [Volume 8, Issue 29, 2019, Pages 135-148]
  • Khajavi, Shokrollah Validation Role of Multiple-Methods in Management Accounting Research: with Emphasis on Triangulation between Case Studies and Surveys [Volume 6, Issue 23, 2017, Pages 68-116]
  • Khajavi, Shokrollah Developing a quality control framework for Audit firms and Oversight board in Iran Multi-grounded theory [Volume 8, Issue 30, 2019, Pages 149-174]
  • Khaknejati, Zeinab Earnings Predictability and Value Relevance: Role of Employee Expenses [Volume 4, زمستان 1394, 2015, Pages 35-44]
  • Khakzad Ranani, Fatemeh The Impact of Structural Variables of the Audit Committee on Disclosure of Key Audit Matters [(Articles in Press)]
  • Khalatbari Limaki, Abdossamad Measure and compare the explanatory power of value added, profits and cash flows from operations in predicting stock returns and determine the appropriate model [Volume 1, تابستان 1391, 2012, Pages 15-36]
  • Khalatbari Limaki, Abdossamad Empirical compliance test of stockholders' and managers' logical decision making on the basis of Accounting information ambiguity Low rates [Volume 10, Issue 37, 2021, Pages 83-96]
  • Khalatbari Limaki, Abdossamad An integrated Ethical Decision-Making Model in the Community of Certified Public Accountants Using Grounded Theory [Volume 10, Issue 38, 2021, Pages 223-239]
  • Khalatbari Limaki, Abdossamad impact of information and corporate performance [Volume 11, Issue 42, 2022, Pages 21-39]
  • Khalatbari Limaki, Abdossamad The Effect of Corporate Governance on managers' optimism and Financial Statement Comparability [Volume 11, Issue 43, 2022, Pages 145-161]
  • Khalili, Amin An Overview of the Existing Literature about Cost and Profit Drivers Research [Volume 7, Issue 27, 2018, Pages 109-124]
  • Khalilpour, mehdi Explain the role of investment horizons on corporate decision making from the perspective of corporate governance (internal controls and disclosures) [Volume 10, Issue 39, 2021, Pages 43-56]
  • Khalilpour, mehdi The impact of management of accounting standards, financial reporting quality and audit quality on corporate value creation [Volume 11, Issue 42, 2022, Pages 107-120]
  • Khalilpour, mehdi Identify factors affecting convergence integrated reporting in Tehran Stock Exchange [Volume 11, Issue 44, 2022, Pages 177-195]
  • Khalilpour, mehdi Information Processing Styles and Earnings Management: Testing of Cognitive-Experiential Self Theory [Volume 12, Issue 45, 2023, Pages 373-390]
  • Khalilpour, Mehdi Quality of information disclosure of listed companies on the Tehran Stock Exchange using fuzzy approach [Volume 1, تابستان 1391, 2012, Pages 115-122]
  • Khalilpour, Mehdi Investigating the effect of psychological characteristics of financial managers on voluntary disclosure of information based on the method of structural equations [Volume 13, Issue 49, 2024, Pages 31-42]
  • Khalilzadeh, Mohammad The Study of Auditor Tenure on Earnings Quality Attributes in the firms listed in the Tehran Stock Exchange [Volume 1, پاییز 1391, 2012, Pages 91-106]
  • Khamseh, Abbas The Development of Innovation Management Model in Petrochemical Companies Producing Polyethylene Products in Iran and prioritize the factors of using Analytic network process (ANP) fuzzy [Volume 7, Issue 27, 2018, Pages 163-180]
  • Khandan Alamdari, saber Presenting a circular business model for small and medium companies based on the enabling role of fintech [Volume 13, Issue 52, 2024, Pages 333-348]
  • Khandan Alamdari, saber Identifying the managerial pattern of causal relationships and prioritizing factors affecting green production in smart production systems based on digital transformation [Volume 14, Issue 54, 2025, Pages 221-237]
  • Khandan Alamdari, saber Presenting a model for assessing investment risk in public-private partnership projects [Volume 14, Issue 56, 2025, Pages 249-261]
  • Khani, Abdullah Information Content of SG&A Ratio in the Firms Listed in Tehran Stock Exchange [Volume 2, Issue 5, 2013, Pages 15-26]
  • Khanjani Kakrodi, Saeedeh The Practical Factors of Blockchain Technology in Improving Audit Quality with an Interpretive Structural Approach [Volume 15, Issue 58, 2026, Pages 263-284]
  • Khanmohamadi, Mohammadhamed Presenting a model for improving the quality of assurance auditing in corporate governance with a systemic approach [Volume 16, Issue 62, 2027, Pages 413-427]
  • Khan mohammadi, Mohammad hamed Provide a Model for the Evolution of Management Accounting in Public and Private Organizations with an Institutional Approach [Volume 12, Issue 47, 2023, Pages 177-194]
  • Khanmohammadi, Mohammadhamed Identify and prioritize barriers and necessities of using Blockchain technology in auditing with fuzzy Delphi approach [Volume 11, Issue 44, 2022, Pages 261-279]
  • Khanmohammadi, Mohammadhamed Presenting the Impact Model of Covid-19 on the Performance of Independent Auditors with the Foundation Theory Approach [Volume 13, Issue 51, 2024, Pages 397-410]
  • Khanmohammadi, Mohammadhamed Presenting a model of the mediating role of spiritual intelligence on the relationship between internal auditors' narcissism and their tendency to report wrongdoing [Volume 14, Issue 54, 2025, Pages 361-374]
  • Khanmohammadi, Mohammadhamed Presenting the model of error management and its effect on the audit opinion [Volume 15, Issue 59, 2026, Pages 115-132]
  • Khanmohammadi, Mohammadhamed Presenting a fraud prediction model based on artificial intelligence (support vector machine (SVM) model) [Volume 15, Issue 59, 2026, Pages 175-186]
  • Khanmohammadi, Mohammadhamed Investigating the moderating role of personality traits in the relationship between decision-making styles and profit management (actual and accrual) in financial managers [Volume 15, Issue 60, 2026, Pages 89-112]
  • Khanmohammadi, Mohammadhamed The effect of Audit opinion Shopping on abnormal audit fees; Evidence from the private sector [Volume 16, Issue 63, 2027, Pages 193-205]
  • Khanmohammadi, Mohammad Hamed Explaining the Relationship between EQ With a variety of profit management emphasizing self-esteem of managers [Volume 8, Issue 32, 2019, Pages 273-284]
  • Khanmohammadi, Mohammad Hamed Providing the ethical model of fraud tendency in accounting using a Structural equation analysis approach [Volume 16, Issue 62, 2027, Pages 335-355]
  • Khanmohammadi, Mohammad Hamed Presentation a Pattern of the Role of Effective Psychological Factors in Mental Representation on the Justification of Behavior and The Decision-Making Process of Management Accountants [Volume 16, Issue 63, 2027, Pages 153-174]
  • Khan Mohammadi, M. Hamed Identifying educational needs of Iranian Certified Public Accountants towards the Implementing of International Financial Reporting Standards [Volume 7, Issue 27, 2018, Pages 137-152]
  • Khan Mohammadi, Mohammad hamed Identifying the components affecting the evolution of management accounting using fuzzy ANP method among companies of the Stock Exchange and Securities Organization [Volume 12, Issue 46, 2023, Pages 391-410]
  • Khan Mohammadi, Mohammad Hamed Combined Design of SWOT and QFD Methods in Developing Business Strategies in Economic Situation (Case Study: Iran Packaging Company) [Volume 7, Issue 25, 2018, Pages 239-250]
  • Khansari, Nikoo Explaining the relationship between value-based management company`s rank and financial performance [Volume 5, Issue 18, 2016, Pages 105-117]
  • Khardaryar, Sina Ending the Reporting-for-Intangibles Current Status: Need to Start a New Approach [Volume 8, Issue 32, 2019, Pages 259-272]
  • Kharratzadeh, Mohaddeseh Study the Relationship between the Uses of Management Accounting Innovation and Financial Indicators of Performance Evaluation of Listed Companies in Tehran Stock Exchange [Volume 3, پاییز 1393, 2014, Pages 29-40]
  • Khasseh, Ali Akbar Analyzing a decade of Research on Iran's Accounting Field from a Scientometric Perspective (2010-2019) [Volume 13, Issue 49, 2024, Pages 195-214]
  • Khatibi, Hassan Investigation of the Influence of Environmental Uncertainty on the Effectiveness of Management Accounting Practices [Volume 5, Issue 17, 2016, Pages 87-98]
  • Khayyat, Mahmood Audit Services Pricing of the initial audit engagement in Public and Private Sectors [Volume 5, Issue 17, 2016, Pages 45-53]
  • Kheirollahi, Farshid The effectiveness of educational interventions on the realization of cognitive goals from financial statements. [Volume 15, Issue 57, 2026, Pages 385-398]
  • Kheradyar, sina Provide a model for explaining the effectiveness of the general expectation gap from auditing based on a lack of social trust [Volume 11, Issue 44, 2022, Pages 129-144]
  • Kheradyar, Sina Investigating the Relationship between Social Responsibility and Cash Holdings with Emphasis on the Mediating Roles of Systematic Risk Factors and Corporate Governance [Volume 9, Issue 34, 2020, Pages 35-45]
  • Kheradyar, Sina The Role of Social Impact Risk Management on the Relationship between Sustainable Performance and Investment Performance [Volume 9, Issue 34, 2020, Pages 89-105]
  • Kheradyar, Sina Thinking Style's and objectivity of the Auditor [Volume 9, Issue 35, 2020, Pages 69-82]
  • Kheradyar, Sina Analysis of biological factors of affecting on the improvement health accounting from the perspective of monetary disorders [Volume 9, Issue 36, 2021, Pages 313-322]
  • Kheradyar, Sina using Lyapunov power calculation in the cost behavior [Volume 10, Issue 39, 2021, Pages 21-28]
  • Kheradyar, Sina Conservative political ideology and the choice of fair value-based accounting procedures [Volume 11, Issue 42, 2022, Pages 87-95]
  • Kheradyar, Sina The Effect of Machiavellianism and Emotional Intelligence on the Ethical Orientation of Graduate Accounting Students : A Test of Mind Theory [Volume 11, Issue 43, 2022, Pages 1-11]
  • Kheradyar, Sina Explanation and ranking of factors affecting the social responsibility of internal auditors with the combined fuzzy approach (ANP) and DEMATEL technique [Volume 12, Issue 46, 2023, Pages 607-624]
  • Kheradyar, Sina Financial Crisis and Corporate Value Creation: Testing Information Content Theory [Volume 12, Issue 48, 2024, Pages 47-62]
  • Kheradyar, Sina The relationship between companies' social sustainability performance and the quality of voluntary disclosure [Volume 13, Issue 49, 2024, Pages 1-16]
  • Kheradyar, Sina الگوی ضعف کنترل های داخلی براساس معیارهای غیرکنترلی شاخص کیفی حسابداری [Volume 13, Issue 51, 2024, Pages 13-22]
  • Kheradyar, Sina The relationship between accounting anomalies, risk and return (Case Study: Companies Listed on the Tehran Stock Exchange) [Volume 13, Issue 52, 2024, Pages 137-152]
  • Kheradyar, Sina the Factors Affecting Tax Avoidance Using Linear Regression Equations [Volume 12, Issue 45, 2023, Pages 533-544]
  • Kheradyar, Sina Explaining the mediating role of unknown factors of tax conflicts on the relationship between the tax gap and the cost of equity [Volume 14, Issue 55, 2025, Pages 161-175]
  • Kheradyar, Sina Predictive modeling of bankruptcy with an emphasis on modern measurement methods such as Neural Networks and Support Vector Machines [Volume 14, Issue 55, 2025, Pages 265-278]
  • Kheradyar, Sina Identifying The Effective Factors Of Accounting Information Systems On Tendency To Earnings Management In Financial Crisis Conditions [Volume 15, Issue 57, 2026, Pages 161-176]
  • Kheradyar, Sina Evaluating the role of tax evasion in creating permanent and temporary tax differences [Volume 15, Issue 57, 2026, Pages 241-251]
  • Kheradyar, Sina Explain the role of ownership structure on the relationship between external capital structure and the informational content of the statement of changes in equity [Volume 16, Issue 64, 2028, Pages 299-310]
  • Khezly, Sedigheh Research budgeting and its impact on productivity of research activities and review of corrective strategies [Volume 7, Issue 27, 2018, Pages 205-216]
  • Khezri, Parisa The Impact of Auditor quality on the earning management for IPO Firm [Volume 2, پاییز 1392, 2013, Pages 103-114]
  • Khierollahi, Farshid Investigating the effect of organizational commitment and management leadership on the effectiveness of management performance audit [Volume 12, Issue 45, 2023, Pages 447-464]
  • Khirkhah, Arash Interpretive Design Dacum Model Based on the Triple-Strength Empowerment Function to Internal Audit Capital market companies [Volume 13, Issue 50, 2024, Pages 295-318]
  • Khirolahi, Farshid Investigating the relationship between strategic management accounting and strategic environmental performance by considering the effects of environmental strategies [Volume 14, Issue 53, 2025, Pages 187-200]
  • Khodabandelou, Mahdi Development of a Model for Human Capital Reporting in Accounting [Volume 6, Issue 23, 2017, Pages 63-78]
  • Khodadadi, Davood Providing a corporate tax model based on the quality of financial reporting [(Articles in Press)]
  • Khodaei Esameilkandi, Payam Application of decision tree algorithms in predicting audit quality [Volume 8, Issue 32, 2019, Pages 209-224]
  • Khodamipour, Ahmad The Investigation of Relationship Between Smoothing Taxable Income with Tax Avoidance and its Information Content [Volume 3, تابستان 1393, 2014, Pages 35-46]
  • Khodamoradi, Mohammad The effect of economic cycles on the interaction between financial constraints and the replacement of the independent auditor in companies listed on the Tehran Stock Exchange [Volume 11, Issue 44, 2022, Pages 197-212]
  • Khodamoradi, Mohammad Evaluating the effect of auditor personality types on auditors' professional performance [Volume 12, Issue 45, 2023, Pages 427-446]
  • Khodamoradi, Mohammad Investigating the change of independent auditor on the economic information content of companies listed on the Tehran Stock Exchange [Volume 14, Issue 53, 2025, Pages 55-77]
  • Khodarahmi, Behrooz Measuring credit risk and capital adequacy according to the size and ownership structure of Iran's listed banks based on the generalized panel moments model (GMM). [Volume 14, Issue 54, 2025, Pages 313-329]
  • Khodarahmi, Behroz Simplifying of time-driven activity based costing [Volume 3, تابستان 1393, 2014, Pages 165-218]
  • Khoeini, Mahin Earning Autocorrelation, earning Volatility, and Audit Fees [Volume 8, Issue 32, 2019, Pages 111-126]
  • Khojasteh, Alireza Conceptual framework of management performance audit [Volume 14, Issue 54, 2025, Pages 187-204]
  • Khoramin, Manoochehr Investigating the Effect of Reasoned Action Theory on the Incidence of Fraud in Financial Reporting [Volume 6, Issue 24, 2018, Pages 135-144]
  • Khordyar, Sina Measuring the audit quality In the face of With Client loyalty With approach PSO Algorithm [Volume 14, Issue 53, 2025, Pages 235-245]
  • Khorshidi, Ali Reza The investigation effect of accruals-based earnings management and real earnings management on stock liquidity and firm value [Volume 3, پاییز 1393, 2014, Pages 41-54]
  • Khoshnood, Ali Tunneling Incentive and Transfer Pricing [Volume 15, Issue 60, 2026, Pages 113-128]
  • Khoshnood, Mehdi Effects of Strategic knowledge management on innovation and performance of registered brokerage firms of Tehran Stock Exchange [Volume 2, زمستان 1392, 2013, Pages 157-170]
  • Khoshnood, Mehdi Effects of Strategic knowledge management on innovation and performance of registered brokerage firms of Tehran Stock Exchange [Volume 3, بهار 1393, 2014, Pages 161-174]
  • Khosravani, Arezoo The Practical Factors of Blockchain Technology in Improving Audit Quality with an Interpretive Structural Approach [Volume 15, Issue 58, 2026, Pages 263-284]
  • Khosravani, Arezoo Presenting a model of factors affecting the increase in accounting and auditing quality of companies listed on the Tehran Stock Exchange [Volume 16, Issue 64, 2028, Pages 493-504]
  • Khosravi, Reza Explaining the Giddens Structural Theory in Accounting Research from the Perspective of Knowledge [Volume 7, Issue 25, 2018, Pages 219-238]
  • Khosravipoor, Negar Returns between companies with information asymmetries based on financing constraints, business strategy and corporate governance [Volume 12, Issue 46, 2023, Pages 91-104]
  • Khosravi pour, Negar Transparency of Financial Reporting, Audit Report and Changes in Corporate Capital Structure [Volume 9, Issue 35, 2020, Pages 321-338]
  • Khosravi pour, Negar Investigating the tax relief export and Effects of Implementation of Value Added Tax on Manufacturing [Volume 9, Issue 36, 2021, Pages 271-284]
  • Khosravi pour, Negar The Joint Effects of Social Identity and Institutional Pressures on Audit Quality [Volume 10, Issue 38, 2021, Pages 361-379]
  • Khosravi pour, Negar Structural Equation Modeling Approach to Audit Risk Testing Affected by Personality Types and Corporate Governance Structure [Volume 11, Issue 43, 2022, Pages 275-291]
  • Khosravi pour, Negar Impact of internal control regulations on the quality of accruals [Volume 11, Issue 44, 2022, Pages 231-245]
  • Khosravi pour, Negar Investigating the Moderating Effect of Client Diversity on the Relationship Between Institutional Pressures and Audit Quality with Respect to the Identity of Auditors [Volume 12, Issue 47, 2023, Pages 111-128]
  • Khosravi pour, Negar Investigating the The Relationship between Corporate Governance Mechanisms and Re-Testing of Agency Theory in Developing Countries (A Case Study؛Iran) [Volume 14, Issue 56, 2025, Pages 33-47]
  • Khosravipour, negar The interactive effect of information environment fluctuations based on audit quality and operational diversification [Volume 10, Issue 39, 2021, Pages 319-335]
  • Khosravipour, Negar Presenting the Pattern of Impact of the weakness of internal controls on Audit Risk with Emphasis on the Moderating Role of Personality Types [Volume 10, Issue 38, 2021, Pages 427-438]
  • Khosravi Pour, negar The effect of auditors' cognitive bias on the intellectual intelligence and style of the auditor [Volume 11, Issue 41, 2022, Pages 341-355]
  • Khosroabadi, Tahereh The Relationship Between Ethical Orientation and Tendency to Bribe: Evidences of Audit Profession in Private Audit Firms [Volume 5, Issue 17, 2016, Pages 13-23]
  • Khosroabadi, Tahereh The Relationship between Leadership Style and Organizational Identity and Individual Effectiveness in Audit Institutions (A Comparative Study of Audit Institutions in the Public and Private Sector) [Volume 10, Issue 40, 2021, Pages 335-353]
  • Khosropour, Samaneh The Effect of Auditor Reputation on the Relation of Accruals Quality and Debt Cost [Volume 2, تابستان 1392, 2013, Pages 77-88]
  • Khotanlou, Mohsen The Impact of Structural Variables of the Audit Committee on Disclosure of Key Audit Matters [(Articles in Press)]
  • Khozein, Ali Identify the dimensions of auditors' professional ethics behavior with emphasis on ethical climate through a qualitative content analysis approach [Volume 11, Issue 43, 2022, Pages 365-378]
  • Khozein, Ali Presenting a Whistleblowing Model for Accountants [Volume 12, Issue 46, 2023, Pages 297-312]
  • Khozein, Ali Cloud Computing in the Accounting Job: Designing a Model of Cloud Accounting Risk Mitigation Strategies [Volume 14, Issue 54, 2025, Pages 331-346]
  • Khozein, Ali Explaining the Job Involvement pattern of accountants using the gamification method [Volume 14, Issue 56, 2025, Pages 323-342]
  • Khozein, Ali Presenting the competency model of audit committee based on grounded theory [Volume 15, Issue 59, 2026, Pages 155-173]
  • Khozein, Ali Identifying the components of professional thinking of certified accountants in ambivalence and team psychological empowerment [Volume 16, Issue 64, 2028, Pages 73-88]
  • Kiamehr, navab Evaluation of commercialization indicators of accounting research with fuzzy approach [Volume 13, Issue 51, 2024, Pages 57-72]
  • Kiani, Negin Meta composing the areas affecting management accounting in Iran [Volume 16, Issue 63, 2027, Pages 221-246]
  • Kiapour, Azadeh Examining the effects of blockchain on risk and flexibility and evaluating internal control [Volume 16, Issue 62, 2027, Pages 317-334]
  • Kohbor, Mohammad Amin The Impact of Auditor Style on the Relationship between Financial Reporting Readability and Stock Price Synchronicity [Volume 11, Issue 43, 2022, Pages 209-224]
  • Kohbor, Mohammad Amin Systematic Evaluation of the Consequences and Drivers of Independent Auditors' Cognitive Styles [Volume 13, Issue 51, 2024, Pages 323-336]
  • Kohbor, Mohammad Amin Effect of Dialectical Metaphor of Negotiation Process Auditors [Volume 14, Issue 53, 2025, Pages 95-109]
  • Kohbor, Mohammad Amin Presenting critical thinking model of auditors with grounded theory [Volume 15, Issue 58, 2026, Pages 165-178]
  • Kohestani, Reza Designing a taxpayer identification model based on risk level with the approach of improving the efficiency of the tax system (case study: taxpayers active in the industry sector of Hormozgan province) [Volume 16, Issue 64, 2028, Pages 105-125]
  • Kokabi, Sadrieh The impact of function efficiency of internal audit and the audit committee on financial restatements of firms [Volume 4, زمستان 1394, 2015, Pages 27-34]
  • Kooshafar, Mostafa Measure performance and management ability based on financial criteria [Volume 6, Issue 23, 2017, Pages 187-202]
  • Kordestani, gholamreza Management Accounting in Public Sector: Application Status and Development Strategies [Volume 14, Issue 54, 2025, Pages 347-359]
  • Kordestani, gholamreza Comparative study of disclosure in oil and gas industry sustainability reporting [Volume 15, Issue 57, 2026, Pages 121-142]
  • Kordestani, Gholamreza The role of balance scorecard framework in enhancing managers’ ability to determine strategically relevant information items [Volume 3, بهار 1393, 2014, Pages 91-110]
  • Kordestani, Gholamreza Explaining the relationship between value-based management company`s rank and financial performance [Volume 5, Issue 18, 2016, Pages 105-117]
  • Kordestani, Gholamreza Product Market Competition, Asymmetric Cost Behavior, Managerial Expectation about Future Sales: Analysis of the whole Business Environment of Iran. [Volume 7, Issue 26, 2018, Pages 31-42]
  • Kordestani, Gholamreza The Status of Strategic Management Accounting in Iran: A Technical-Managerial view [Volume 10, Issue 40, 2021, Pages 71-87]
  • Kordestani, Gholamreza Identifying and evaluating the model of the quality of court accountants' comments [Volume 15, Issue 58, 2026, Pages 407-422]
  • Kordlooyi, Hamid Reza Combined Design of SWOT and QFD Methods in Developing Business Strategies in Economic Situation (Case Study: Iran Packaging Company) [Volume 7, Issue 25, 2018, Pages 239-250]
  • Kordlouie, Hamidreza Establishment of corporate governance in financial institutes in Iran (case study: Bank A) [Volume 1, تابستان 1391, 2012, Pages 89-102]
  • Kordlouie, Hamidreza The impact of function efficiency of internal audit and the audit committee on financial restatements of firms [Volume 4, زمستان 1394, 2015, Pages 27-34]
  • Kordlouie, Hamidreza Explain the Application of the Theory of Constraint(s) Model to Evaluate the Capital Adequacy Ratio in Banks [Volume 9, Issue 36, 2021, Pages 77-85]
  • Kordlouie, Hamidreza Test of Stakeholders Theory in Working capital Policy [Volume 10, Issue 39, 2021, Pages 89-98]
  • Kordlouie, Hamidreza Identify barriers and provide a model for implementing a risk-based audit system in Iran [Volume 11, Issue 43, 2022, Pages 127-143]
  • Kordlouie, Hamidreza The Examination of Real Earnings Management on the Threshold of Sensitive Earnings Amounts [Volume 11, Issue 41, 2022, Pages 229-242]
  • Kordlouie, Hamidreza Provide a model of management accounting information system based on business intelligence based on grounded theory [Volume 11, Issue 42, 2022, Pages 357-368]
  • Kordlouie, Hamidreza Investigating the effective factors on reporting professional misconduct in auditing with the foundation's contextual approach [Volume 12, Issue 46, 2023, Pages 595-606]
  • Kordlouie, Hamidreza The Impact of Human Capital Productivity on Cash Holdings: A Test of Stakeholders Theory [Volume 13, Issue 49, 2024, Pages 89-98]
  • Kordlouie, Hamidreza Investigating the Effect of social Justice Dimensions on the Quality of Whistleblowing [Volume 15, Issue 58, 2026, Pages 37-55]
  • Kordlouie, Hamidreza Investigating the moderating role of personality traits in the relationship between decision-making styles and profit management (actual and accrual) in financial managers [Volume 15, Issue 60, 2026, Pages 89-112]
  • Kordlouiekordlouie, Hamidreza Presenting a fraud prediction model based on artificial intelligence (support vector machine (SVM) model) [Volume 15, Issue 59, 2026, Pages 175-186]
  • Kordrostami, Sohrab Investigating the Relationship between Social Responsibility and Cash Holdings with Emphasis on the Mediating Roles of Systematic Risk Factors and Corporate Governance [Volume 9, Issue 34, 2020, Pages 35-45]
  • Koveiti, Mahdi Assumption Base Planning; A New Approach to Identify Assumptions and Reduce Budget Deviations (Case Study: Mobarakeh Steel Company) [Volume 12, Issue 45, 2023, Pages 465-482]
  • Kyghobadi, Amir Reza Investigating the Relationship between Internal Audit Quality with Stock Price Growth and Financial Performance of Tehran Stock Exchange Banks [Volume 9, Issue 33, 2020, Pages 193-207]
  • Kyghobadi, Amir Reza The interactive effect of information environment fluctuations based on audit quality and operational diversification [Volume 10, Issue 39, 2021, Pages 319-335]
  • Kyghobadi, Amir Reza Identifying and prioritizing risks of tax non-compliance [Volume 11, Issue 42, 2022, Pages 251-266]
  • Kyghobadi, Amir Reza Returns between companies with information asymmetries based on financing constraints, business strategy and corporate governance [Volume 12, Issue 46, 2023, Pages 91-104]
  • Kyghobadi, Amir Reza Designing a comprehensive model to detect financial fraud in government and non-government companies [Volume 16, Issue 61, 2027, Pages 185-208]
L
  • Lari Dashtbayaz, Mahmoud Corporate Lobbying, Visibility and accounting conservatism [Volume 7, Issue 28, 2018, Pages 75-92]
  • Lari Dashtbayaz, Mahmoud Investigating the Relationship between Political Connections and Financial Flexibility: Using spare debt capacity [Volume 13, Issue 52, 2024, Pages 153-172]
  • Lashgari, Zahra Explaining The Relationship Between Vigeo's Social Responsibility Rating with The Financial Performance and Firm Value [Volume 9, Issue 34, 2020, Pages 145-156]
  • Lashgari, Zahra Transparency of Financial Reporting, Audit Report and Changes in Corporate Capital Structure [Volume 9, Issue 35, 2020, Pages 321-338]
  • Lashgari, Zahra The application of machine learning model for detection of falsification of accounting [Volume 10, Issue 37, 2021, Pages 271-283]
  • Lashgari, Zahra Interactive Effect of Management Ability and Financial Distress on Audit Fees (Empirical Evidence: Tehran Stock Exchange) [Volume 10, Issue 39, 2021, Pages 29-42]
  • Lashgari, Zahra Presenting the Pattern of Impact of the weakness of internal controls on Audit Risk with Emphasis on the Moderating Role of Personality Types [Volume 10, Issue 38, 2021, Pages 427-438]
  • Lashgari, Zahra Investigating the Explanatory Power of Accrual Models Using Timing and Matching Properties of Cash Flows [Volume 10, Issue 40, 2021, Pages 201-215]
  • Lashgari, Zahra Structural Equation Modeling Approach to Audit Risk Testing Affected by Personality Types and Corporate Governance Structure [Volume 11, Issue 43, 2022, Pages 275-291]
  • Lashgari, Zahra Impact of internal control regulations on the quality of accruals [Volume 11, Issue 44, 2022, Pages 231-245]
  • Lashgari, Zahra The role of management ability on the relationship between deviation from optimal capital structure and real performance and speed of capital structure adjustment [Volume 12, Issue 45, 2023, Pages 85-104]
  • Lotfalian, Mahdi The effectiveness of the system of internal controls in the Niroo-Trans company [Volume 4, زمستان 1394, 2015, Pages 1-14]
  • Lotfi, Mohsen The Effect of Working Capital Management on Reducing the Stock Price Crash Risk (Case Study: Companies Listed in Tehran Stock Exchange) [Volume 1, زمستان 1391, 2012, Pages 55-64]
  • Lotfi, Mohsen Validation and Development of Stock Return Synchronicity Measures and the Impact of the Country’s Economic Situation on its Changes [Volume 7, Issue 25, 2018, Pages 81-98]
  • Lotfi, Salman The Effect of Auditor Confirmation Bias on Audit Error with Emphasis on the Moderating Role of Client and Auditor Characteristics [Volume 13, Issue 52, 2024, Pages 101-120]
  • Lotfi Sheikh Razi, Seyed Erfan Identifying and ranking factors affecting the gap of public expectations [Volume 11, Issue 41, 2022, Pages 159-176]
  • Lotfi Sheikh Razi, Seyed Erfan Provide a model for explaining the effectiveness of the general expectation gap from auditing based on a lack of social trust [Volume 11, Issue 44, 2022, Pages 129-144]
M
  • Madadizadeh, Ebradhi The Impact of Tax aggressiveness and Accounting Fraud on Financial Reporting Readability [Volume 11, Issue 43, 2022, Pages 379-392]
  • Madadizadeh, Ebrahim The effect of tax aggressiveness and board of director composition on audit fees [Volume 5, Issue 20, 2017, Pages 13-26]
  • Maddahi, Azadeh Providing a model for sense making of management accounting information to managers [Volume 8, Issue 32, 2019, Pages 225-244]
  • Maetoofi, alireza Identifying the components of professional thinking of certified accountants in ambivalence and team psychological empowerment [Volume 16, Issue 64, 2028, Pages 73-88]
  • Mafi, Mansour The Role of Strategic Analysis and Business Risk in Financial Auditing [Volume 3, بهار 1393, 2014, Pages 53-68]
  • Mahdavi, Maryam The effect of trade credit and financial depth on cash holdings [Volume 4, بهار 1394, 2015, Pages 41-54]
  • Mahdavian, Seyed Ebrahim Impact of internal control regulations on the quality of accruals [Volume 11, Issue 44, 2022, Pages 231-245]
  • Mahdavi Sabet, Elahe Business Strategy and the Audit Quality of Financial Statement based on Competition Theory (Experimental Evidence: Tehran Stock Exchange) [Volume 11, Issue 44, 2022, Pages 95-113]
  • Mahdifard, Mohamadreza Effect of political management on the relationship between productivity and the cost of equity : Test of Political Economy Theory [Volume 4, تابستان 1394, 2015, Pages 123-132]
  • Mahdifard, Mohamadreza Effect of political management on the relationship between productivity and the cost of equity : Test of Political Economy Theory [Volume 4, پاییز 1394, 2015, Pages 27-36]
  • Mahdipoor Roshan, Siavash Explaining the audit pricing model: Evidence from Tehran Stock Exchange [Volume 16, Issue 64, 2028, Pages 223-232]
  • Mahdizadeh, Nahid Studying the mediating role of internal controls on the relationship between blockchain technology and the qualitative characteristics of accounting information [Volume 16, Issue 64, 2028, Pages 479-492]
  • Mahdizadeh Ashrafi, Ali Investigating the effective factors of blockchain technology efficiency in the audit profession by meta-synthesis method [Volume 11, Issue 43, 2022, Pages 113-126]
  • Mahfoozi, Gholamreza Organizational capital and sticky behavior of selling, general and administrative expenses in companies listed on Tehran stock exchange (Using the ABJ and Extended models) [Volume 7, Issue 26, 2018, Pages 159-174]
  • Mahmodi, Vahid Developing a Budgeting Model in Iran Based on Economic Growth and Regional Competitiveness by System Dynamics Approach [Volume 10, Issue 37, 2021, Pages 25-41]
  • Mahmoodi, Mohammad Designing a management accounting information system approach based on decision support by using fuzzy TOPSIS algorithm [Volume 1, زمستان 1391, 2012, Pages 85-94]
  • Mahmoodi, Mohammad Disclosure of forward-looking information on stock price response using the Savara method: including the emphasis on Management discussion and analysis (MD&A) reports [Volume 12, Issue 45, 2023, Pages 135-148]
  • Mahmoodi, Mohammad Studying the mediating role of internal controls on the relationship between blockchain technology and the qualitative characteristics of accounting information [Volume 16, Issue 64, 2028, Pages 479-492]
  • Mahmoodi Khoshroo, Omid Explaining the audit components of identifying money laundering in banks with the Delphi method and ranking them with the Analytical Hierarchy Process [Volume 15, Issue 59, 2026, Pages 187-205]
  • Mahmoodi Khoshroo, Omid Investigating the relationship between financial risk-taking and profitability of pharmaceutical industries (health crisis conditions) [Volume 15, Issue 59, 2026, Pages 273-284]
  • Mahmoodi Khoshroo, Omid Presenting a model for measuring financial innovation based on foundation data approach [Volume 16, Issue 63, 2027, Pages 101-118]
  • Mahmoodi Khoshroo, Omid Explaining ways to evade and avoid taxes with an emphasis on practical solutions [Volume 16, Issue 63, 2027, Pages 327-340]
  • MAHMOODI KHOSHROO, OMID Presenting a conceptual model of financial internal controls based on possible risks and transparency of government financial reporting (case study: Kurdistan Regional Government of Iraq) [Volume 14, Issue 55, 2025, Pages 279-297]
  • MAHMOODI KHOSHROO, OMID Strategic management accounting and implementation of sustainable development reporting [Volume 16, Issue 61, 2027, Pages 249-263]
  • Mahmoodirad, ALI A propositional content paradigm of financial performance deficiencies: A case study of Abadan Oil Refining Company [Volume 9, Issue 36, 2021, Pages 123-145]
  • Mahmoodzadeh, Elmira Establishment of corporate governance in financial institutes in Iran (case study: Bank A) [Volume 1, تابستان 1391, 2012, Pages 89-102]
  • Mahmoudabadi, Abdolrazzagh Investigating the impact of using new technologies (artificial intelligence and ERP) on the process of establishing an activity-based costing system [Volume 15, Issue 60, 2026, Pages 279-294]
  • Mahmoudi, Mohammad The effect of Conditional and Unconditional conservatism on earning quality using Basu, Ball, R & Shivakumar models [Volume 3, زمستان 1393, 2014, Pages 23-32]
  • Mahmoudi, Mohammad Board reputation and Demand for Qualified Auditor (Evidence from Accepted Companies in Stock Exchange) [Volume 8, Issue 29, 2019, Pages 175-186]
  • Mahmoudi, Mohammad The Effect of Growth, Innovation and Knowledge Management on the Relation between the Effect of Growth, Innovation and Knowledge Management on the Relation between the Dimensions of the Balanced Scorecard with Organizational Productivity [Volume 10, Issue 37, 2021, Pages 159-171]
  • Mahmoudian, Nasim Providing a model for sense making of management accounting information to managers [Volume 8, Issue 32, 2019, Pages 225-244]
  • Mahmoudian Dastanaee, Tahereh Presentation a Pattern of the Role of Effective Psychological Factors in Mental Representation on the Justification of Behavior and The Decision-Making Process of Management Accountants [Volume 16, Issue 63, 2027, Pages 153-174]
  • Mahmoudian Dastnaee, Tahereh Explaining the Relationship between EQ With a variety of profit management emphasizing self-esteem of managers [Volume 8, Issue 32, 2019, Pages 273-284]
  • Mahmoudi Darvishani, B. The effect on earnings management and financial management in the corporate governance of listed companies in Tehran Stock Exchange [Volume 6, Issue 23, 2017, Pages 131-144]
  • Mahmoudinasab, Zeynab The Study of Norm of Reciprocity in the Auditing Profession: Fairness Theory Test [Volume 6, Issue 21, 2017, Pages 157-168]
  • Mahmoudi Rad, Fereshteh Presenting a Management Accounting Model Based on Critical Thinking Using Grounded Theory [Volume 13, Issue 51, 2024, Pages 281-296]
  • Mahmoudiyan dastnaee, Tahereh Investigating the moderating role of personality traits in the relationship between decision-making styles and profit management (actual and accrual) in financial managers [Volume 15, Issue 60, 2026, Pages 89-112]
  • Mahmoudkhani, Mahnaz Investigating the components of assessing the internal auditi effectiveness in Iran [Volume 6, Issue 24, 2018, Pages 57-78]
  • Majli Hassan Hassan, Azhar Developing a Conceptual Model for the Future of the Accounting Profession in the Digital Age: A Grounded Theory Approach with Fuzzy Analysis [Volume 16, Issue 61, 2027, Pages 373-385]
  • Majzoob, Saber Identifying the scoring components to improve the quality of integrated reporting with an environmental, social and governance approach [Volume 16, Issue 64, 2028, Pages 375-392]
  • Maleki, Mohammad Hasan A Framework for Identifying and Analyzing the Drivers of Corporate Governance in Iran [Volume 14, Issue 56, 2025, Pages 131-146]
  • Malekian, Esfandyar Presenting the optimal model of professional audit supervision in the public accountants community of Iran [Volume 15, Issue 57, 2026, Pages 57-72]
  • Malekian Kale Basti, Esfandiar An Attitude to Auditor’s Fear of Losing the Client; Emphasizing on Management Performance Audit [Volume 7, Issue 26, 2018, Pages 209-220]
  • Maleki choobari, Mojtaba Explain the role of ownership structure on the relationship between external capital structure and the informational content of the statement of changes in equity [Volume 16, Issue 64, 2028, Pages 299-310]
  • Maleki Choobari, Mojtaba Investigating The Partners Of Auditing Institutions Behavioral Biases and it’s effect On Professional Doubt and The Auditors' Opinions Quality In The Framework Of A Mixed Approach [Volume 16, Issue 61, 2027, Pages 315-330]
  • Maleki Choubari, Mojtaba Explanation and ranking of factors affecting the social responsibility of internal auditors with the combined fuzzy approach (ANP) and DEMATEL technique [Volume 12, Issue 46, 2023, Pages 607-624]
  • Maleki Chubari, Mojtaba Explaining the mediating role of unknown factors of tax conflicts on the relationship between the tax gap and the cost of equity [Volume 14, Issue 55, 2025, Pages 161-175]
  • Maleki Chubari, Mojtaba Evaluating the role of tax evasion in creating permanent and temporary tax differences [Volume 15, Issue 57, 2026, Pages 241-251]
  • Malekinejad Kheimehsari, Reza Presenting a model for identifying strategic factors on the tax avoidance process of private companies accepted in the Tehran Stock Exchange, focusing on interpretive structural modeling and MICMAC analysis. [Volume 14, Issue 56, 2025, Pages 65-82]
  • Maleki Nia, Nahid Calibration of Developed Model of Beneish: System Dynamics Approach [Volume 16, Issue 62, 2027, Pages 237-263]
  • Maleki Oskouei, Malek Taj Designing an Implementation Model of Employee Stock Ownership Plan (ESOP) in Iranian Startups [Volume 16, Issue 64, 2028, Pages 245-264]
  • Malekshahi, Fatemeh Investigation of Financial Graft on Bank Saderat Brand Equity in Customer View [Volume 2, زمستان 1392, 2013, Pages 55-70]
  • Malihi, SeyedAli The Effect of Organizational Culture on applying the Target Costing Method by considering Organizational Capabilities in Islamic Azad University, Hamedan branch [Volume 8, Issue 32, 2019, Pages 197-208]
  • Mamashli, Reza The effect of management ability to control the internal financial crisis and the possibility of fraudulent reporting [Volume 7, Issue 27, 2018, Pages 95-108]
  • Mamashli, Reza IQs of Companies is a tool for financial recovery or fraudulent reporting [Volume 8, Issue 31, 2019, Pages 117-132]
  • Manafi, Fatemeh The relationship between the presence of women in the audit committee and the characteristics of female members of the audit committee with management [Volume 16, Issue 64, 2028, Pages 141-154]
  • Mansourabadi, Alireza Assessing SHAH model performance – based budgeting (PBB) Possibility Case study : Shiraz municipality [Volume 1, زمستان 1391, 2012, Pages 65-84]
  • Mansouri, Ebrahim Investigating the Impact of Performance Criteria on Investment Cash Flow with Emphasis on the Role of Stock Liquidity [Volume 11, Issue 44, 2022, Pages 451-464]
  • Mansouri, Fardin Social Identity of Audit Committee Members, Restatements of Financial Statements and Internal Control Weaknesses [Volume 10, Issue 40, 2021, Pages 293-308]
  • Mansouri, Mostafa Expectation gap between auditors and users to transfer content from the standard audit report [Volume 5, Issue 19, 2016, Pages 77-88]
  • Mansourinia, Elham Prioritization and validation of the model of the orientation of possible choices faces by actors in the theory of cultural accounting [Volume 8, Issue 31, 2019, Pages 185-202]
  • Maranjory, Mehdi The Effect of the board's independence on the quality of social information disclosure in Annual Reports [Volume 7, Issue 27, 2018, Pages 51-62]
  • Maranjory, Mehdi Test of Auditors Behavior in Making Balance between the inherent Tasks of Auditing and Marketing Activity [Volume 7, Issue 28, 2018, Pages 15-28]
  • Maranjory, Mehdi Evaluate the divergence of Accounting profit in Iran [Volume 8, Issue 31, 2019, Pages 105-116]
  • Maranjory, Mehdi The Effect of Machiavellianism on Financial Crime with the Mediating Role of Ethical Orientation Accountants [Volume 13, Issue 51, 2024, Pages 297-307]
  • Marjani, Amir Babak Comparative Study of General (Global ) Surgery Procedures Costs In Proprietary Hospitals of Social Security Organization [Volume 1, بهار 1391, 2012, Pages 33-42]
  • Marouf, Morteza The Effect of Managerial Overconfidence on the quality of financial reporting and conditional conservatism, in Tehran Stock Exchange [Volume 7, Issue 25, 2018, Pages 193-206]
  • Marouf, Morteza The relationship between the firm's borrowing power and the choice of government auditor: testing the insurance hypothesis [Volume 14, Issue 56, 2025, Pages 313-322]
  • Mashayekh, Shahnaz Developing process ability and information system maturity Model In accounting department [Volume 8, Issue 29, 2019, Pages 91-118]
  • Mashayekhi, Bita Examining the Changes of Conservatism in Financial Reporting among TSE’s firms over time [Volume 1, بهار 1391, 2012, Pages 19-32]
  • Mashayekhi, Bita Biased Earning Forecast by the management and the effect of conservatism accounting on that [Volume 2, Issue 5, 2013, Pages 27-38]
  • Mashayekhi, Bita Earnings Predictability and Value Relevance: Role of Employee Expenses [Volume 4, زمستان 1394, 2015, Pages 35-44]
  • Mashayekhi, Bita Measure performance and management ability based on financial criteria [Volume 6, Issue 23, 2017, Pages 187-202]
  • Mashayekhi, Bita The Identification and Investigation of Internal Relationships among the Effective Factors in Establishment of an Effective Audit Committee to Promote the Level of the Corporate Governance in Banks [Volume 7, Issue 28, 2018, Pages 51-64]
  • Mashayekhi, Bita Towards a Theory for Internal Auditors Professional Identity Formation Process in IRAN [Volume 8, Issue 29, 2019, Pages 15-42]
  • Mashayekhi, Bita Providing a model for sense making of management accounting information to managers [Volume 8, Issue 32, 2019, Pages 225-244]
  • Mashayekhi, Bita Impact of rules-based accounting standards and principles based on earnings management [Volume 9, Issue 33, 2020, Pages 179-192]
  • Mashayekhi, Bita Types, levels and stages of human resource auditing: applying meta-synthesis method [Volume 9, Issue 35, 2020, Pages 135-157]
  • Mashayekhi, Bita Corporate Sustainability Reporting in the Petrochemical Industry: A Case Study of Morvarid Petrochemical Company [Volume 10, Issue 39, 2021, Pages 115-135]
  • Mashayekhi, Bita Corporate Sustainability Reporting in the Petrochemical Industry: A Case Study of Morvarid Petrochemical Company [Volume 10, Issue 39, 2021, Pages 115-135]
  • Mashayekhi, Bita A Model for the Accounting Ethical Issues [Volume 13, Issue 50, 2024, Pages 105-120]
  • Mashaykhi, Bita The investigation of planning and implementing feasibility of performance budgeting in the Iranian universities (Case study: The University of Tehran) [Volume 3, بهار 1393, 2014, Pages 13-32]
  • Mashghouli Chafi, Rahmat An integrated Ethical Decision-Making Model in the Community of Certified Public Accountants Using Grounded Theory [Volume 10, Issue 38, 2021, Pages 223-239]
  • Mashhadi Gharaghaya, Hadi Machiavellianism, Love of Money, Consumerism Culture and opinion shopping By Client [Volume 8, Issue 29, 2019, Pages 161-174]
  • Masih abadi, Abolghasem The effect of professional ethics on auditors' judgments [Volume 14, Issue 54, 2025, Pages 251-262]
  • Masihi, Farzad development of a mathmatical model for evaluating customers of multi-product green supply chain [Volume 10, Issue 39, 2021, Pages 219-236]
  • Masihi, Mohammad Selection for value added tax audit [Volume 8, Issue 32, 2019, Pages 99-110]
  • Masnabadi Farahani, Fatemeh Effect of caution and control the sensitivity of Investment to cash flow management [Volume 6, Issue 24, 2018, Pages 27-40]
  • Masoomi, Toktam Investigating the Moderating Effect of Auditor industry specialization on the Relationship between Board Governance and Accruals Based Earnings Management: Empirical Evidence from Companies Listed in Tehran [Volume 4, پاییز 1394, 2015, Pages 93-106]
  • Masoudi, Javad The Impact of Developing Ethical Behavior on Improving Professional Accountants' Behavior [Volume 8, Issue 29, 2019, Pages 187-202]
  • Masoudi, Javad identifying the factors influencing ethic oudit by grounded theory [Volume 13, Issue 50, 2024, Pages 61-72]
  • Masoudi, Younes Identification and prioritization of quality costs of production of various products in industrial-manufacturing companies: industrial-manufacturing companies of Mashhad Toos Industrial City [Volume 16, Issue 62, 2027, Pages 35-50]
  • Masoudian, Seyed Mohammad Reza Disclosure of forward-looking information on stock price response using the Savara method: including the emphasis on Management discussion and analysis (MD&A) reports [Volume 12, Issue 45, 2023, Pages 135-148]
  • Masoumi, Rasool The model of barrier to the development of sustainability accounting and financial reporting in companies accepted in the Tehran Stock Exchange: with thematic analysis and Delphi approach [(Articles in Press)]
  • Masoumian, Afshin Management Accounting in Public Sector: Application Status and Development Strategies [Volume 14, Issue 54, 2025, Pages 347-359]
  • Matinfard, Mehran Presenting the revaluation model of asset structure through foundation data theory and metacomposition [Volume 15, Issue 57, 2026, Pages 291-313]
  • Matoofi, Alireza Presentation of the Quality Model for the Disclosure of Accounting Information Based on the Analysis of Financial Behavior of Cognitive Psychological Viewers [Volume 7, Issue 27, 2018, Pages 63-82]
  • Matouofi, alireza Presenting a Whistleblowing Model for Accountants [Volume 12, Issue 46, 2023, Pages 297-312]
  • Maynaee, Neda Performance measurement based on multiple accounting variables [Volume 3, بهار 1393, 2014, Pages 69-78]
  • Mehdikhani, Mohammad Moderating in the role of business strategy , firm size and competitive environment in the relationship between economic sanctions and financial reporting quality, a test of contingency theories and political economy [Volume 14, Issue 56, 2025, Pages 223-236]
  • Mehraban, Ashraf Comparing Critical Thinking With Educational Achievement Between Accounting Students of Islamic Azad University and State Universities [Volume 3, بهار 1393, 2014, Pages 1-12]
  • Mehrabanpour, Mohammadreza Audit Firms Ranking and Audit Opinions: Evidence from Iran [Volume 5, Issue 17, 2016, Pages 65-77]
  • Mehrabanpour, Mohammadreza Provide a model and explain the Financial corruption reporting framework based on the Colaizzi phenomenological approach [Volume 12, Issue 46, 2023, Pages 57-76]
  • Mehrabanpour, Mohammadreza Comparative study of readability techniques and comprehensibility of public sector accounting standards [Volume 14, Issue 53, 2025, Pages 323-340]
  • Mehrabanpour, Mohammadreza Content Analysis and Comparison of Readability and Comprehensibility of Iran's Public Sector Accounting Standards Among Users using Cloze and Flesch Index [Volume 15, Issue 60, 2026, Pages 211-227]
  • Mehrani, Kaveh Developing an Voluntary Disclosure Quality Assessment Model [Volume 9, Issue 35, 2020, Pages 187-206]
  • Mehrani, Kaveh Identification the challenges and solutions for implementing the Receivables Expected Credit Loss Model of Banks based on IFRS 9 [Volume 11, Issue 42, 2022, Pages 1-20]
  • Mehrani, sasan Improving and upgrading the tax audit selection model based on taxpayers' risk in the tax system. [Volume 10, Issue 38, 2021, Pages 205-222]
  • Mehrani, Sasan Conservatism and Free Cash Flow [Volume 2, Issue 5, 2013, Pages 73-84]
  • Mehrani, Sasan The effect of Accounting Conservative and Tax Income on Tax Avoidance [Volume 3, تابستان 1393, 2014, Pages 13-34]
  • Mehrani, Sasan A review of the 25 years preceding studies in management accounting and control interactionist [Volume 6, Issue 21, 2017, Pages 77-90]
  • Mehrani, Sasan Testing the Effect of the Dimensions of Spiritual Intelligence on the Professional Judgments of Auditors [Volume 11, Issue 42, 2022, Pages 233-249]
  • Mehrani, Sasan Providing a Model for Identifying and Recruitment of Talents in Accounting and Auditing in Iran with a Talent Management Approach [Volume 11, Issue 44, 2022, Pages 75-94]
  • Mehrani, Sasan A comprehensive review of the internal audit quality literature [Volume 13, Issue 49, 2024, Pages 251-274]
  • Mehrani, Sasan The Internal Audit Challenges In Holding Co.’s and solutions In context of Institutional Theory [Volume 10, Issue 38, 2021, Pages 439-458]
  • Mehrani, Sasan Optimizing Benish's fraud model in forecasting Restatement of Financial Statements Using a combination of neural network and Genetic Algorithm [Volume 14, Issue 54, 2025, Pages 73-87]
  • Mehrara, Asadollah Ranking the factors affecting the evaluation of financial and operational performance of programs using the technique of hierarchical analysis process [Volume 11, Issue 43, 2022, Pages 175-188]
  • Mehravar, Mehdi The Impact of Auditor Conservatism on the Relationship between The Readability of Financial Information and The Specific Volatility of Stock Returns [Volume 15, Issue 58, 2026, Pages 25-36]
  • Mehrazeen, Ali Reza The effect of professional ethics on auditors' judgments [Volume 14, Issue 54, 2025, Pages 251-262]
  • Mehregan, Mohammad Reza The Impact of Developing Ethical Behavior on Improving Professional Accountants' Behavior [Volume 8, Issue 29, 2019, Pages 187-202]
  • Mehrfar, Aboutaleb The natural and motivational optimistic dimensions of managers and its impact on the quality of financial reporting [Volume 12, Issue 48, 2024, Pages 161-176]
  • Mehrkam, Mehrdad Investigating and comparing the efficiency of VAT policy and the Tax policy called Tax of the services' and goods' collection (Using Fuzzy approach) [Volume 10, Issue 38, 2021, Pages 315-326]
  • Mennati, Vahid Internal Audit Quality in Iran: Barriers& challenges [Volume 7, Issue 27, 2018, Pages 1-28]
  • Meshki, Mehdi Ending the Reporting-for-Intangibles Current Status: Need to Start a New Approach [Volume 8, Issue 32, 2019, Pages 259-272]
  • Meshki, Mehdi The Effect of CEO Tacit Knowledge on Earnings Management through Accruals: With emphasis on Monitoring Approach of Audit Committee [Volume 9, Issue 33, 2020, Pages 106-119]
  • Meshki, Mehdi Investigating the Relationship between Social Responsibility and Cash Holdings with Emphasis on the Mediating Roles of Systematic Risk Factors and Corporate Governance [Volume 9, Issue 34, 2020, Pages 35-45]
  • Meshki, Mehdi An empirical of the importance of voluntary disclosure of non-financial information on audit quality [Volume 9, Issue 35, 2020, Pages 289-298]
  • Meshki, Mehdi Experimental test of the impact of information perception speed and on audit quality [Volume 10, Issue 39, 2021, Pages 149-156]
  • Meshki Miavaghi, Mehdi Ethical Foundations of Accounting Training and the Willingness of Shareholders Based on the Confuciumodel [Volume 10, Issue 38, 2021, Pages 97-113]
  • Meshki Miavaghi, Mehdi A model for identifying factors that affect the deviation from the Financial Statements standards with auditing approach [Volume 11, Issue 44, 2022, Pages 27-44]
  • Meshki Miavaghi, Mehdi Identifying and ranking the causal, contextual and central factors of critical realism of ethics and accounting culture with the foundation's data approach [Volume 16, Issue 64, 2028, Pages 33-50]
  • Meshki Miavaghi,, Mehdi Modeling the Challenges and Opportunities of Using Metaverse in Accounting [(Articles in Press)]
  • Minooei, Mehrzad Presenting an explanatory model of factors which explains the effect of the company's factors on the prediction of accepted profits in the Tehran Stock Exchange using machine learning, neural network and linear regression. [Volume 13, Issue 50, 2024, Pages 245-257]
  • Minouei, Mehrzad The effect of establishing corporate governance in commercial banks on maintaining and improving financial health [Volume 7, Issue 25, 2018, Pages 139-152]
  • Mir, Fatemeh Persistence and Ability of Cash and Accruals Components of Earnings in Predicting One-Year-Ahead Earnings under Conservatism and Product Market Competition [Volume 10, Issue 39, 2021, Pages 171-185]
  • Mirabi, Vahid-Reza The impact of function efficiency of internal audit and the audit committee on financial restatements of firms [Volume 4, زمستان 1394, 2015, Pages 27-34]
  • Mirabi, Vahid-Reza The Role of Social Media in Creating the Competitive Advantage of Refah Kargaran Bank [Volume 9, Issue 33, 2020, Pages 296-305]
  • Mirabi, Vahid-Reza To Investigate the Factors Creating Competitive Advantage in RefahKargaran Bank [Volume 10, Issue 39, 2021, Pages 69-77]
  • Mirabi, Vahid-Reza Designing and explaining the online shopping behavior model of fast consumer products with low engagement with an attitude on cost management [Volume 13, Issue 50, 2024, Pages 279-294]
  • Mirahmadi, Seyed Shojae Aldin Explaining the mediating role of unknown factors of tax conflicts on the relationship between the tax gap and the cost of equity [Volume 14, Issue 55, 2025, Pages 161-175]
  • Mirbagheri, Seyyed Aamin Explanation and ranking of factors affecting the social responsibility of internal auditors with the combined fuzzy approach (ANP) and DEMATEL technique [Volume 12, Issue 46, 2023, Pages 607-624]
  • Mirbagheri Roodbari, Seyedeh Ameneh The Status of Strategic Management Accounting in Iran: A Technical-Managerial view [Volume 10, Issue 40, 2021, Pages 71-87]
  • Mirsaeedi, Seyed Jafar Modernity and Management Accounting [Volume 3, زمستان 1393, 2014, Pages 1-12]
  • Mirsepasi, Naser Designing a model of human resource accounting in Islamic Azad University [Volume 6, Issue 21, 2017, Pages 19-32]
  • Mirshahvelayati, Farzaneh Investigating the effective factors of blockchain technology efficiency in the audit profession by meta-synthesis method [Volume 11, Issue 43, 2022, Pages 113-126]
  • Mirzaie, Ebrahim Factors Affecting Good Tax Governance in Iran [Volume 11, Issue 44, 2022, Pages 297-308]
  • Mirzapour Ale Hashem, S. M. J. The Relation between Professional Commitment and Machiavellian-ism among accounting students of Azad Universities in Tehran and Karaj City [Volume 5, Issue 18, 2016, Pages 119-127]
  • Moazezirad, Mehrdad Presentation and validation of an effective educational model in accounting based on learning-cognitive styles [Volume 14, Issue 53, 2025, Pages 341-360]
  • Mobarakabadi, Hoshang The Effect of Organizational Culture on applying the Target Costing Method by considering Organizational Capabilities in Islamic Azad University, Hamedan branch [Volume 8, Issue 32, 2019, Pages 197-208]
  • Moeinaddin, Mahmood The relationship between strategic orientations, organizational capabilities and performance with respect to the role of the control and management accounting systems changes [Volume 2, زمستان 1392, 2013, Pages 71-82]
  • Moein Addin, Mahmoud Presentation The Pattern of Performance Based Budgeting By Hybrid Technique Of Fuzzy Delphi and Fuzzy Analysis Hierarchy Process [Volume 7, Issue 26, 2018, Pages 175-188]
  • Moein Addin, Mahmoud providing a new concept of firm size varible in accounting models [Volume 10, Issue 37, 2021, Pages 229-243]
  • Moein Addin, Mahmoud Provide a tool to measure Internet Financial Reporting Quality [Volume 10, Issue 39, 2021, Pages 137-148]
  • Moein Addin, Mahmoud Identifying and Ranking Factors Affecting the Financing of Cultural Heritage, Crafts and Tourism Organization Using the Fuzzy Delphi Method and Fuzzy Analytic Hierarchy Process [Volume 11, Issue 43, 2022, Pages 13-36]
  • Moein Addin, Mahmoud Adaptation of management accounting techniques and performance appraisal indicators in small and medium-sized enterprises [Volume 12, Issue 48, 2024, Pages 211-230]
  • Moein Addin, Mahmoud Identifying dimensions and components of well-being using Meta-synthesis method and determining its importance level from the point of view of accountants using fuzzy screening method [Volume 15, Issue 57, 2026, Pages 1-19]
  • Moeinadin, Mohamoud Identify and rank the factors affecting the risk of fraud or criminal acts by accounting using the fraud triangle theory [Volume 7, Issue 25, 2018, Pages 123-138]
  • Moghadaspour, Hengameh The Presentation of Model of Management Accounting Development in Iran [Volume 3, تابستان 1393, 2014, Pages 73-106]
  • Moghaddam, Abdolah Professional power of internal audit [Volume 6, Issue 23, 2017, Pages 169-186]
  • Moghaddam, Abdolkarim The audit risk assessment test is influenced by the concepts of corporate social responsibility [Volume 11, Issue 43, 2022, Pages 309-321]
  • Moghaddam, Abdolkarim Presenting a Management Accounting Model Based on Critical Thinking Using Grounded Theory [Volume 13, Issue 51, 2024, Pages 281-296]
  • Moghaddam, Abdolkarim Presenting critical thinking model of auditors with grounded theory [Volume 15, Issue 58, 2026, Pages 165-178]
  • Moghaddas Noghabi, Mojtaba The Association between Client-specific Investment Opportunities and Audit Fees of Industry Specialists and Non-Specialists [Volume 5, Issue 17, 2016, Pages 135-145]
  • Mohaghegh, Arefeh Identifying and explaining local factors affecting behavioral management accounting [Volume 13, Issue 52, 2024, Pages 405-422]
  • Mohaghegh, Arefeh Identifying the structures that affect the implementation of a risk-based audit approach with a grounded theory approach [Volume 15, Issue 57, 2026, Pages 413-428]
  • Mohaghegh, Arefeh Smartening the tax system and its effect on increasing tax revenues and economic development [Volume 16, Issue 64, 2028, Pages 443-459]
  • Mohaghegh, Arefeh Presenting a model of factors affecting the increase in accounting and auditing quality of companies listed on the Tehran Stock Exchange [Volume 16, Issue 64, 2028, Pages 493-504]
  • Mohagheghi, Mohammadreza Explaining the components and model of effective internal control from the perspective of senior management and the audit committee with the approach of structural equations [Volume 14, Issue 55, 2025, Pages 83-98]
  • Mohajer, Amir Investigating the relationship between economic value added and cash holdings of listed companies in Tehran Securities Exchange [Volume 8, Issue 30, 2019, Pages 59-72]
  • Mohamadi, Mohamad On the Relationship between Different Types of Institutional Owners and Accounting Conservatism with Cost Stickiness [Volume 7, Issue 28, 2018, Pages 201-214]
  • Mohammad, Mahdi Mirzaee Social Responsibility and Corporate Tax Compliance (A Case study of Large Taxpayers Units) [Volume 4, زمستان 1394, 2015, Pages 77-90]
  • Mohammadi, َAtoosa Studying the dimensions of accountants' financial literacy for organizational success with a Meta-synthesis approach [Volume 16, Issue 62, 2027, Pages 281-300]
  • Mohammadi, Hojat Auditor Quality (Precision ) Test and Audit Market Competition [Volume 13, Issue 51, 2024, Pages 95-112]
  • Mohammadi, Mahdi The relationship between product diversity, usage of Advanced Manufacturing Technologies and Activity-Based Costing adoption in the manufacturing firms of Tehran Stock Exchange [Volume 7, Issue 28, 2018, Pages 123-148]
  • Mohammadi, Masoud Identifying inadequacies and governance problems in the banking system and providing a model to improve them [Volume 15, Issue 59, 2026, Pages 25-42]
  • Mohammadi, Pouyan Influence of audit committee effectiveness on financial reporting complexity [Volume 14, Issue 54, 2025, Pages 165-186]
  • Mohammadi, Pouyan Influence of audit committee chair characteristics on financial reporting complexity [Volume 15, Issue 57, 2026, Pages 143-160]
  • Mohammadi, Saeed The accounting effect of price adjustment on stock prices: A study based on Ohlson valuation model [Volume 6, Issue 21, 2017, Pages 11-18]
  • Mohammadi, Sajjad Systematic Evaluation of the Consequences and Drivers of Independent Auditors' Cognitive Styles [Volume 13, Issue 51, 2024, Pages 323-336]
  • Mohammadi, Saman Designing and presenting a model for developing the ethical and cultural behavior of auditors by meta-combination method [Volume 12, Issue 46, 2023, Pages 563-578]
  • Mohammadi, Shaban Corporate Lobbying, Visibility and accounting conservatism [Volume 7, Issue 28, 2018, Pages 75-92]
  • Mohammadi, Teymoor Analysis of cost and cost function of higher education in Iran [Volume 1, پاییز 1391, 2012, Pages 61-74]
  • Mohammadi Malqarani, Ata The Relationship between Financial Intelligence of Managers and Audit Quality with Moderating Role of Auditors' Ethical Behavior [Volume 8, Issue 30, 2019, Pages 237-264]
  • Mohammadi Malqarani, Ata Investigating the Impact of Triangle Confirmation on the Survival Rate of Triangle Members in Tehran Stock Exchange [Volume 12, Issue 46, 2023, Pages 499-514]
  • Mohammadi Melgharni, Ataollah Application of decision tree algorithms in predicting audit quality [Volume 8, Issue 32, 2019, Pages 209-224]
  • Mohammadi Moghadam, Ehsan Identify and rank the factors affecting the risk of fraud or criminal acts by accounting using the fraud triangle theory [Volume 7, Issue 25, 2018, Pages 123-138]
  • Mohammadinejad, Behzad Analysis of current situation of knowledge management in ministry of science research and technology in Iran for presentation approach to progressive them [Volume 2, Issue 5, 2013, Pages 53-72]
  • MOHAMMADI NODE, fazel Investigating the Effectiveness of Managers' Optimism on Socioeconomic Components and Sustainable Performance Reporting (social responsibility) [Volume 9, Issue 35, 2020, Pages 21-34]
  • MOHAMMADI NODE, fazel An empirical of the importance of voluntary disclosure of non-financial information on audit quality [Volume 9, Issue 35, 2020, Pages 289-298]
  • MOHAMMADI NODE, fazel using Lyapunov power calculation in the cost behavior [Volume 10, Issue 39, 2021, Pages 21-28]
  • MOHAMMADI NODE, fazel Evaluating the tax coincidance and income – cost matching during firms Life cycle [Volume 11, Issue 41, 2022, Pages 33-48]
  • MOHAMMADI NODE, fazel The Impact of Moderating Role of the Independent Auditor's Characteristics on the relationship between Internal Control Weakness and the Accruals' Quality of the Companies Listed in Tehran Stock Exchange [Volume 11, Issue 41, 2022, Pages 81-93]
  • MOHAMMADI NODE, fazel Identifying Bankruptcy Using Accounting Conservatism (different analysis and model presentation) [Volume 11, Issue 44, 2022, Pages 281-296]
  • MOHAMMADI NODE, fazel The effect of mismatching costs with revenues on tax coincidence during firms life cycle. [Volume 12, Issue 46, 2023, Pages 441-458]
  • MOHAMMADI NODE, fazel Measuring the audit quality In the face of With Client loyalty With approach PSO Algorithm [Volume 14, Issue 53, 2025, Pages 235-245]
  • MOHAMMADI NODE, fazel Predictive modeling of bankruptcy with an emphasis on modern measurement methods such as Neural Networks and Support Vector Machines [Volume 14, Issue 55, 2025, Pages 265-278]
  • Mohammadi Nodeh, Fadhil Analysis of biological factors of affecting on the improvement health accounting from the perspective of monetary disorders [Volume 9, Issue 36, 2021, Pages 313-322]
  • Mohammadi Nodeh, Fazel Ending the Reporting-for-Intangibles Current Status: Need to Start a New Approach [Volume 8, Issue 32, 2019, Pages 259-272]
  • Mohammadi Nodeh, Fazel The Role of Social Impact Risk Management on the Relationship between Sustainable Performance and Investment Performance [Volume 9, Issue 34, 2020, Pages 89-105]
  • Mohammadi Nodeh, Fazel A model for identifying factors that affect the deviation from the Financial Statements standards with auditing approach [Volume 11, Issue 44, 2022, Pages 27-44]
  • Mohammadi Nodeh, Fazel Evaluation of Factors Affecting Audit Risk Based on Factor Analysis Approach [Volume 15, Issue 58, 2026, Pages 197-216]
  • Mohammadi Nodeh, Fazel Develop a management accounting maturity model based on data-driven approach [Volume 16, Issue 63, 2027, Pages 137-152]
  • Mohammadipour, R Investigating the relationship between spiritual intelligence & emotional intelligence and job stress of auditors [Volume 6, Issue 23, 2017, Pages 1-10]
  • Mohammadipour, Rahmatollah Identifying necessary factors for implementing Performance auditing system in Islamic Azad University [Volume 6, Issue 21, 2017, Pages 33-48]
  • Mohammadipour, Rahmatollah Research budgeting and its impact on productivity of research activities and review of corrective strategies [Volume 7, Issue 27, 2018, Pages 205-216]
  • Mohammadipour, Rahmatollah Investigating the The Relationship between Corporate Governance Mechanisms and Re-Testing of Agency Theory in Developing Countries (A Case Study؛Iran) [Volume 14, Issue 56, 2025, Pages 33-47]
  • Mohammadi yarijani, foroozan Presenting a forensic accounting model in the public sector with fuzzy Delphi method [(Articles in Press)]
  • Mohammadi yarijani, foroozan Fuzzification of Supply Chain Financial Services Management System Based on Blockchain Data Sharing, Internet of Things and Edge Computing [(Articles in Press)]
  • Mohammadpour, Farshad Impact of rules-based accounting standards and principles based on earnings management [Volume 9, Issue 33, 2020, Pages 179-192]
  • Mohammad Pourzarandi, Mohammad Ebrahim The accounting effect of price adjustment on stock prices: A study based on Ohlson valuation model [Volume 6, Issue 21, 2017, Pages 11-18]
  • MohammadPour Zarandi, ebrahim The effect of establishing corporate governance in commercial banks on maintaining and improving financial health [Volume 7, Issue 25, 2018, Pages 139-152]
  • Mohammadrezaei, Fakhroddin Audit Firms Ranking and Audit Opinions: Evidence from Iran [Volume 5, Issue 17, 2016, Pages 65-77]
  • Mohammad Rezaei, Fakhroddin Audit Firms Ranking and Audit Quality [Volume 4, تابستان 1394, 2015, Pages 1-14]
  • Mohammad Rezaei, Fakhroddin Template for Archival Accounting Research [Volume 7, Issue 26, 2018, Pages 189-208]
  • Mohammad Rezaei, Mahdi Audit Firms Ranking and Audit Quality [Volume 4, تابستان 1394, 2015, Pages 1-14]
  • MohammadRezaei, Fakhroddin Auditor Type and Audit Fee Stickiness [Volume 13, Issue 49, 2024, Pages 275-294]
  • Mohammad Rezaie, fakhroddin Audit Opinions, the Number and Types of clauses of the conditional Auditor’s Remarks: The Role of Economic Crisis [Volume 9, Issue 33, 2020, Pages 25-39]
  • Mohammadreza khani, Vahid The Design of The Internal Audit Capability Model in The Iranian Public Sector Institutions [Volume 9, Issue 34, 2020, Pages 127-143]
  • Mohammadzade Dalte, Heydar Providing a Model for Identifying and Recruitment of Talents in Accounting and Auditing in Iran with a Talent Management Approach [Volume 11, Issue 44, 2022, Pages 75-94]
  • Mohammadzade Dalte, Heydar Extracting the cause and effect relationship of variables affecting the quality of financial reporting using DEMATEL's approach [Volume 14, Issue 54, 2025, Pages 37-55]
  • Mohammadzade Dalte, Heydar Presenting a corporate governance model in the health sector based on the foundation's data approach [Volume 15, Issue 57, 2026, Pages 331-351]
  • Mohammadzade Dalte, Heydar The conceptual model of social capital using accounting information in Iran with a mixed approach [Volume 16, Issue 64, 2028, Pages 89-104]
  • Mohammadzadeh Moghaddam, Mohammad Baqer The effect of auditors' cognitive bias on the intellectual intelligence and style of the auditor [Volume 11, Issue 41, 2022, Pages 341-355]
  • Mohammadzadeh Salteh, Heydar Assess and identify the incentives and barriers to changes in management accounting of Iran [Volume 4, پاییز 1394, 2015, Pages 1-14]
  • Mohhamadzadeh Moghadam, M.B. Agency cost and value of accounting information in the competitive market [Volume 7, Issue 28, 2018, Pages 65-74]
  • Mohseni, Abdolreza Auditor Style, Auditor Tenure and Comparability of Financial Statements [Volume 4, بهار 1394, 2015, Pages 9-22]
  • Mohseni, Abdolreza A study of the relationship between personality traits and auditors ethical intention [Volume 6, Issue 24, 2018, Pages 177-190]
  • Mohseni, Abdolreza The effect of competition and uncertainty in accepting target costing (Case Study of Food Companies in Tehran) [Volume 7, Issue 25, 2018, Pages 57-66]
  • Mohseni, Abdolreza Developing a Conceptual Model for the Future of the Accounting Profession in the Digital Age: A Grounded Theory Approach with Fuzzy Analysis [Volume 16, Issue 61, 2027, Pages 373-385]
  • Mohseni, Abdolreza Presenting a Conceptual Model of Upgrading the Accounting of the Data with the Soco-Structuralist Societies of Cystical Thinkers [(Articles in Press)]
  • Mohseni Nameghi, Davood Investigation of Performance Evaluation for Operation Cash Flow Forecasting [Volume 1, تابستان 1391, 2012, Pages 77-88]
  • Mohseni sharif, Mohsen Explaining the Concept of Hermeneutics in Interdisciplinary Accounting Promotion: Requirements and Structuring [Volume 9, Issue 36, 2021, Pages 251-269]
  • Mohsenzadeh ganji, Aliakbar Identifying the Indicators and Components of Social Responsibility in Audit Institutions Using the Grounded Theory Approach [Volume 11, Issue 43, 2022, Pages 225-251]
  • Mohtaram, Rahim customer experience management model and brand loyalty in high products involvement And its functions in pricing and pricing products and services. The "Mixed Methods Research" [Volume 9, Issue 35, 2020, Pages 273-287]
  • Mohtashami, Ali Optimal Implementation of Corporate Governance; the Role of Committees and Competencies of Members [Volume 14, Issue 55, 2025, Pages 231-247]
  • Mokhtari, Heidar Analyzing a decade of Research on Iran's Accounting Field from a Scientometric Perspective (2010-2019) [Volume 13, Issue 49, 2024, Pages 195-214]
  • Molaei, Esmaeil Presenting a model of the mediating role of spiritual intelligence on the relationship between internal auditors' narcissism and their tendency to report wrongdoing [Volume 14, Issue 54, 2025, Pages 361-374]
  • Molaei, Mohammad Esmaeil Designing a model for improving audit quality by focusing on internal and external components in Iran [Volume 11, Issue 43, 2022, Pages 81-95]
  • Molaiebirgani, Fariborz Presenting an interpretative model of competitive values of green accounting in Tehran Stock Exchange - an analysis based on Q method [Volume 14, Issue 54, 2025, Pages 89-110]
  • Molaiy Eial Zoleh, ali Investigating the Relation between Political connections and business Strategy on Tax aggressiveness reporting in Iran capital market (Empirical test of political power theory) [Volume 15, Issue 60, 2026, Pages 43-55]
  • Molanazari, Mahnaz Identification and Disclosure of Key Audit Matters in the Audit Report: Outlook of Iranian [Volume 8, Issue 29, 2019, Pages 229-242]
  • Molaverdi, Naghmeh The role of value added statement in integrated reporting in line with stakeholder theory [Volume 11, Issue 42, 2022, Pages 97-106]
  • Molaverdi, Naghmeh Motivational values and integrated reporting [Volume 13, Issue 51, 2024, Pages 1-12]
  • Momeni, Mandan Representation of human resource accounting indicators in the telecommunications industry [Volume 12, Issue 47, 2023, Pages 291-306]
  • Momeni Yanesari, Abolfazl Towards a Theory for Internal Auditors Professional Identity Formation Process in IRAN [Volume 8, Issue 29, 2019, Pages 15-42]
  • Monem, Roya Experimental Explanation of Capital Structure Theories to Determine the Dominant Pattern in Iran's Capital Market (with emphasis on pharmaceuticals, and foodstuffs other than sugar industries) [Volume 8, Issue 31, 2019, Pages 15-34]
  • Montaghami, Azizollah Financial Statement’s Analysis in the inflation situation [Volume 4, تابستان 1394, 2015, Pages 87-106]
  • Montaghami, Azizollah Activity-Based Costing in the Enterprise Resources Planning Systems (Integrated ABC): With Responsibility Accounting [Volume 5, Issue 19, 2016, Pages 61-76]
  • Moosavi, Mir Jafar Internal Auditors’ Perceptions of their Role in Environmental, Social and Governance Assurance and Consulting [Volume 7, Issue 25, 2018, Pages 153-162]
  • Moradi, Babak Effective factors on the effectiveness of internal auditing in improving internal controls Case Study: Banks and Government Companies of West Azarbaijan [Volume 7, Issue 28, 2018, Pages 107-122]
  • Moradi, Javad A comparative Study of the Views of the Directors and Auditors in relation to the Effectiveness of Internal Controls Reporting on Financial Reporting Improvement [Volume 1, پاییز 1391, 2012, Pages 1-16]
  • Moradi, Javad Assessing SHAH model performance – based budgeting (PBB) Possibility Case study : Shiraz municipality [Volume 1, زمستان 1391, 2012, Pages 65-84]
  • Moradi, Javad A New Approach of Implementing Integrated and Systemic Costing Model in Higher Education (Case Study: Shiraz University) [Volume 10, Issue 37, 2021, Pages 203-227]
  • Moradi, Javad Performance Based Costing in Higher Education (Case Study: Shiraz University) [Volume 10, Issue 38, 2021, Pages 17-44]
  • Moradi, Javad Investigating the effect of philosophical mindset dimensions on the relationship between auditing team norms and auditor objectivity [Volume 13, Issue 50, 2024, Pages 73-86]
  • Moradi, Javad Evaluating the effectiveness of cost system information in the organization of agricultural education, extension and research, in order to improve performance and financial reporting [Volume 14, Issue 53, 2025, Pages 275-290]
  • Moradi, Javad Evaluation of the readiness of the agricultural research, education and promotion organization to implement the cost price system using Mackenzie's 7S model [Volume 15, Issue 59, 2026, Pages 303-326]
  • Moradi, Mehdi Analysis of Myopia Phenomenon in Iran Stock Market By Using A Clean Surplus Accounting Based Model [Volume 5, Issue 18, 2016, Pages 55-62]
  • Moradi, Mohammad XBRL acceptance and implementation model in IRAN [Volume 8, Issue 32, 2019, Pages 51-66]
  • Moradi, Mohammad Investigating the causes of deviations between the budget of capital assets acquisition and performance and its consequences and providing a solution to reduce deviations in the Cultural Heritage, Handicrafts and Tourism Organization [Volume 13, Issue 52, 2024, Pages 77-100]
  • Moradi, Mohammad Ali The Effect of Mental Accounting of Investors on Debt Maturity and Growth Opportunities of Assets of Companies Listed on the Stock Exchange [Volume 14, Issue 54, 2025, Pages 287-312]
  • Moradi, Zahra Identifying Factor Influence on Value Stream Costing With Using Technology Acceptance Model (TAM) [Volume 8, Issue 30, 2019, Pages 117-128]
  • Moradi, Zahra Presenting a new perspective for the role of intangible resources in business strategies and social responsibility of accepted corporates in Tehran stock exchange [Volume 9, Issue 34, 2020, Pages 207-227]
  • Moradi, Zahra Examining off-balance sheet indicators to evaluate the usefulness of accounting information quality [Volume 15, Issue 57, 2026, Pages 223-239]
  • Moradi, Zahra Analysis of the relationship between time budget pressure, the quality of independent audit report and the type of auditor's opinion in the Iranian capital market [Volume 16, Issue 62, 2027, Pages 375-394]
  • Moradi, Zahra Studying the mediating role of internal controls on the relationship between blockchain technology and the qualitative characteristics of accounting information [Volume 16, Issue 64, 2028, Pages 479-492]
  • Moradi Shahdadi, Khosro Presenting the Impact Model of Covid-19 on the Performance of Independent Auditors with the Foundation Theory Approach [Volume 13, Issue 51, 2024, Pages 397-410]
  • Moradpour, Mojtaba Designing a model to optimize the effects of financial accelerators in the accounting cycle of companies admitted to the Tehran Stock Exchange in conditions of uncertainty [Volume 16, Issue 64, 2028, Pages 17-32]
  • Moradpour, Nasrollah Presenting a model of the challenges of implementing Islamic accounting in Iran and its globalization [Volume 16, Issue 62, 2027, Pages 111-120]
  • Moradpour, Saeed Providing a possible framework for clarifying managerial biases based on uncertainty conditions [Volume 16, Issue 61, 2027, Pages 69-88]
  • Moradzade Fard, Mahdi Investigation of management earnings forecast errors and information content of accruals in companies listed in Tehran Stock Exchange [Volume 2, پاییز 1392, 2013, Pages 15-28]
  • Moradzadehfard, Mahdi The relationship between earnings manipulation and unqualified audit report [Volume 6, Issue 23, 2017, Pages 145-154]
  • Moradzadehfard, Mehdi Machiavellianism, Love of Money, Consumerism Culture and opinion shopping By Client [Volume 8, Issue 29, 2019, Pages 161-174]
  • Morshedzadeh, Mahnaz The association of economic reforms, corporate governance and privatization method with performance of privatized companies in Iran and Turkey [Volume 4, تابستان 1394, 2015, Pages 107-122]
  • Mortazavi Nasiri, Mahboobe Sadat Asymmetric Cost Behavior: Review of Literature and Methodology [Volume 7, Issue 28, 2018, Pages 29-50]
  • Mosavian, Seyed Abbas The Main Components of Conceptual Framework of Financial Reporting With Islamic Approach [Volume 4, بهار 1394, 2015, Pages 23-40]
  • Moshiri, Esmaeil Mental biases in management accounting concepts [Volume 2, تابستان 1392, 2013, Pages 41-50]
  • Moslemi, Azar Critical Discourse Analysis of Risk Reporting by Bank's Board using a Linguistic Approach [Volume 9, Issue 33, 2020, Pages 61-73]
  • Moslemi, Azar Presentation the Pattern and prioritizing of the Role of the Auditor's Ability and Personality Traits to Resolve the Conflict through Negotiations between the Auditor and the Client [Volume 16, Issue 61, 2027, Pages 209-231]
  • Moslemi, Azar Matrix Evaluation of the Themes Forming the Narrative Accounting Framework [Volume 16, Issue 61, 2027, Pages 279-298]
  • Moslemi, Azar Modeling the management of organizational inertia in the implementation of strategic management accounting with the focus on accountability mechanisms and the mediation of corporate culture [Volume 16, Issue 61, 2027, Pages 353-372]
  • Motavassel, Morteza Sensitivity of external resources and cash flow with an emphasis on financial constraints and tangibility in firms listed in Tehran Stock Exchange (TSE) [Volume 5, Issue 17, 2016, Pages 123-133]
  • Mottaghi, Aliasghar Review the Effect of audit quality from the perspective of different groups on financial reporting quality [Volume 8, Issue 31, 2019, Pages 245-260]
  • Mottaghi, Aliasghar Provide a two-stage model for predicting corporate bankruptcy using data envelopment analysis [Volume 12, Issue 45, 2023, Pages 217-230]
  • Mousavi, Seyed Abdollah Amin Propose a model for successful IT auditing in Iran's banking industry [Volume 15, Issue 58, 2026, Pages 383-405]
  • Mousavi, Seyed Saeb Social capital and debt maturity [Volume 12, Issue 45, 2023, Pages 39-56]
  • Mousavi Gazafroudi, Seyed ali asghar The interactive effect of information environment fluctuations based on audit quality and operational diversification [Volume 10, Issue 39, 2021, Pages 319-335]
  • Mousavi Kashi, Zohreh The relation between leadership style and job satisfaction of the Auditors employed in audit firms [Volume 5, Issue 20, 2017, Pages 103-116]
  • Mousavi Kashi, Zohreh Machiavellianism and Auditor's Individual Effectiveness [Volume 7, Issue 26, 2018, Pages 105-120]
  • Mousavi Shiri, Mahmoud Internal Auditors’ Involvement in Enterprise Risk Management (REM) [Volume 2, پاییز 1392, 2013, Pages 29-48]
  • Movarekh, Hadi The Effect of Machiavellianism on Financial Crime with the Mediating Role of Ethical Orientation Accountants [Volume 13, Issue 51, 2024, Pages 297-307]
N
  • Naami, Abdullah Investigating the Effectiveness of Audit Committee on Brand Value A case study of the food and automobile industry [Volume 12, Issue 47, 2023, Pages 375-390]
  • Naami, َAbdullah Brand Attachment Model based on Customer Experience in Shopping Malls by Considering the Role of Activity Base Cost The "Mixed Methods Research" [Volume 12, Issue 47, 2023, Pages 129-144]
  • Nabavi, Hamid Effective factors on the level of exposition of future information in annual reports of companies accepted in Tehran stock market [Volume 4, زمستان 1394, 2015, Pages 57-68]
  • Nabavi Chashmi, S. Ali The Relationship between Accounting Conservatism and Quality of Financial Reporting with Firm Future Investment Efficiency and Change in Liabilities for Future [Volume 6, Issue 24, 2018, Pages 13-26]
  • Nademi, Arash A Contingency Model of performance evaluation: emphasizing on the role of modern management accounting tools [Volume 10, Issue 37, 2021, Pages 113-127]
  • Naderi, Sepideh The effect of personality types A, B, C and D auditors on the content of the audit report [Volume 5, Issue 20, 2017, Pages 71-86]
  • Naderi, Shirzad A Survey of Auditors' Perceptions of Implementation International Financial Reporting Standards (IFRS( [Volume 8, Issue 32, 2019, Pages 161-180]
  • NaderiBani, Mahmoud Evaluating the behavior of taxpayers through typology according to the analysis of power-trust relations [Volume 14, Issue 53, 2025, Pages 111-129]
  • Naderipour, Maryam The effect of moral intelligence and its intensity on moral decision-making, emphasizing the role of the auditor's objectivity [Volume 14, Issue 56, 2025, Pages 167-181]
  • Naghdi, Sajad Theoretical and practical analysis of inter-organizational cost management with emphasis on integration of risk management and cost management process [Volume 5, Issue 20, 2017, Pages 87-102]
  • Naghshbandi, Nader Corporate Lobbying, Visibility and accounting conservatism [Volume 7, Issue 28, 2018, Pages 75-92]
  • Najafi Moghadam, Ali A study of structural factors on the output of unconventional Initial Public Offering in Tehran Stock Exchange [Volume 5, Issue 20, 2017, Pages 27-36]
  • Najafi Moghadam, Ali The impact of management accounting systems on development of intellectual capital dimensions and financial performance by emphasis on business intelligence in Iran capital market [Volume 10, Issue 37, 2021, Pages 255-270]
  • Najafi Moghadam, Ali Analyzing the relationship between financial leverage and conditional and unconditional conservatism with emphasis on structural equations [Volume 14, Issue 53, 2025, Pages 79-93]
  • Najafi Moghadam, Ali Identifying the scoring components to improve the quality of integrated reporting with an environmental, social and governance approach [Volume 16, Issue 64, 2028, Pages 375-392]
  • Najafi Moghaddam, Ali An overview of impact of past receivables on profitability of Tehran Stock Exchange banks [Volume 6, Issue 22, 2017, Pages 103-110]
  • NAJAFZADEH OJGHAZ, ZAHRA Presenting a Model for the Promotion of Social Responsibility in Islamic Azad University (Tehran Province Faculty Members) Based on Professional Ethics [Volume 10, Issue 37, 2021, Pages 1-10]
  • Nakhaei, Habibollah Identifying and Ranking Factors Affecting the Financing of Cultural Heritage, Crafts and Tourism Organization Using the Fuzzy Delphi Method and Fuzzy Analytic Hierarchy Process [Volume 11, Issue 43, 2022, Pages 13-36]
  • Nakhaei, Habibollah Investigating the Impact of Environmental Management Criteria on Social Responsibility on Financial Performance of Manufacturing Companies with Emphasis on New Financial Criteria in Accounting [Volume 12, Issue 47, 2023, Pages 323-342]
  • Nakhaei, Habibollah The Effect of Managers' Skills and Experiences with Emphasis on Criteria Based on Value Creation for Investors [Volume 13, Issue 50, 2024, Pages 259-277]
  • Nakhaei, Habibollah The Impact of Audit Quality Based on Fraud Indicators on the Reduction of Money Laundering Activities in Companies Listed on the Tehran Stock Exchange [Volume 15, Issue 58, 2026, Pages 443-457]
  • Nakhaei, hajiebrahim Explanation of the model for evaluating the quality of financial reporting [Volume 15, Issue 57, 2026, Pages 85-104]
  • Nakhayee, Karim The Impact of Audit Quality Based on Fraud Indicators on the Reduction of Money Laundering Activities in Companies Listed on the Tehran Stock Exchange [Volume 15, Issue 58, 2026, Pages 443-457]
  • Namazi, Mohammad A Comparative Review of the Fuzzy Activity Based Costing and Traditional Activity Based Costing Model in Hospital Services [Volume 1, زمستان 1391, 2012, Pages 1-14]
  • Namazi, Mohammad Blue Ocean Strategy and the Development of Strategic Management Accounting [Volume 5, Issue 18, 2016, Pages 29-53]
  • Namazi, Mohammad CEO Narcissism and Business Strategy [Volume 6, Issue 22, 2017, Pages 37-52]
  • Namazi, Mohammad Modeling Mediating Role of Management Accounting Information System, Motivation, and Organizational Commitment in Strategic Planning and Health Service Managers’ Creation of the Budgetary Slack [Volume 6, Issue 24, 2018, Pages 113-134]
  • Namazi, Mohammad Investigating the mediating role of management accounting techniques on the relationship between organizational actors and financial performance of manufacturing firms [Volume 10, Issue 38, 2021, Pages 45-66]
  • Namazi, Mohammad Identification and Ranking Factors Affecting Professional Judgment and Decision-Making of Auditors [Volume 11, Issue 43, 2022, Pages 189-207]
  • Nameni, Zohreh The Causes for Issuing Of Unacceptable Auditing Reports in Auditing Organization [Volume 1, پاییز 1391, 2012, Pages 107-116]
  • Namifard Tehran, fereshteh Presenting the structural model of the efficiency indicators and components of blockchain technology in the accounting and auditing unit [Volume 14, Issue 56, 2025, Pages 395-410]
  • Nasiri, Saeid The Effect of Economic Uncertainty on Accrual Based Earnings Management and Real Earnings Management [Volume 8, Issue 30, 2019, Pages 95-116]
  • Nasiri, Saeid Impact of Environmental Uncertainty on Tax Avoidance and Tax Evasion of Listed Companies in Tehran Stock Exchange [Volume 9, Issue 36, 2021, Pages 41-52]
  • Nasiri, Saeid The Effect of CEO Power on Fraudulent Financial Reporting Quality [Volume 12, Issue 45, 2023, Pages 317-334]
  • Nasiri, Saeid The role of internal audit quality in the fight against corruption With emphasis on the components of resistance economics [Volume 12, Issue 46, 2023, Pages 543-562]
  • Nasiri, Sepide Sadat The relation between information asymmetry and divided policy in Tehran stock exchange [Volume 1, تابستان 1391, 2012, Pages 103-114]
  • Nasiri, Zahra The Impact of Information Quality on liquidity Risk and Market Risk [Volume 2, Issue 5, 2013, Pages 85-98]
  • Nasiry, Sepideh Sadat Examining the Changes of Conservatism in Financial Reporting among TSE’s firms over time [Volume 1, بهار 1391, 2012, Pages 19-32]
  • Nasl mosavi, Seyed hossein Investigating the effect of ethical principles, religiosity, auditor's personality and coronavirus on the quality of independent auditors' audit services [Volume 16, Issue 61, 2027, Pages 31-46]
  • Nasr, Mohammad Ali Developing a quality control framework for Audit firms and Oversight board in Iran Multi-grounded theory [Volume 8, Issue 30, 2019, Pages 149-174]
  • Nasseri, Ahmad The relationship between product diversity, usage of Advanced Manufacturing Technologies and Activity-Based Costing adoption in the manufacturing firms of Tehran Stock Exchange [Volume 7, Issue 28, 2018, Pages 123-148]
  • Nassiri, Samira The Gender Effect on Adopting of Principle-Based Accounting Standards [Volume 6, Issue 21, 2017, Pages 49-60]
  • Nataj Malekshah, Gh. Hassan Taghi Evaluation of the perceptions and expectations of the quality of audit services using SERVQUAL model [Volume 6, Issue 24, 2018, Pages 167-176]
  • Navidi Abbaspour, Ibrahim The conceptual model of social capital using accounting information in Iran with a mixed approach [Volume 16, Issue 64, 2028, Pages 89-104]
  • Nayebzadeh, Shahnaz The relationship between strategic orientations, organizational capabilities and performance with respect to the role of the control and management accounting systems changes [Volume 2, زمستان 1392, 2013, Pages 71-82]
  • Nayebzadeh, Shahnaz The Relationship Between Strategy-Structure Fit And Performance In Family Firms (Case Study: family firms based in the industrial town of Yazd province) [Volume 3, تابستان 1393, 2014, Pages 1-12]
  • Nayebzadeh, Shahnaz Adaptation of management accounting techniques and performance appraisal indicators in small and medium-sized enterprises [Volume 12, Issue 48, 2024, Pages 211-230]
  • Nayebzadeh, Zahra Audit Services Pricing and Competition Theory [Volume 7, Issue 25, 2018, Pages 181-192]
  • Nazari, Homad Investigation of management earnings forecast errors and information content of accruals in companies listed in Tehran Stock Exchange [Volume 2, پاییز 1392, 2013, Pages 15-28]
  • Nazari, Mohsen The relation between information asymmetry and divided policy in Tehran stock exchange [Volume 1, تابستان 1391, 2012, Pages 103-114]
  • Nazari, Reza Comparative study of changes of audit services fees and auditor opinion on the private sector and non-private sector [Volume 3, زمستان 1393, 2014, Pages 75-86]
  • Nazari, Reza Investigating the validity of free cash flow and its practical application in predicting financial crises based on international accounting standards :Evidence from the Iranian capital market. [Volume 11, Issue 41, 2022, Pages 259-270]
  • Nazari, Reza The effect of company efficiency on debt cost using intellectual capital [Volume 13, Issue 51, 2024, Pages 43-55]
  • Nazari Farokhi, Ebrahim Survey of Factors Affecting Prevention of Duplicate Content Production: Ethical Audit approach [Volume 8, Issue 32, 2019, Pages 17-30]
  • Nazaripour, Mohammad The Effect of Intrinsic Islamic Religiosity on Auditors' Judgment [Volume 15, Issue 57, 2026, Pages 21-40]
  • Nazem, ّّFatah Presenting a Model for the Promotion of Social Responsibility in Islamic Azad University (Tehran Province Faculty Members) Based on Professional Ethics [Volume 10, Issue 37, 2021, Pages 1-10]
  • Nazemi, Jamshid Designing a Mathematic Model for Optimization of Distribution Network Process in Reverse Supply Chain [Volume 2, زمستان 1392, 2013, Pages 93-110]
  • Nazemi Ardakani, Mahdi Provide a tool to measure Internet Financial Reporting Quality [Volume 10, Issue 39, 2021, Pages 137-148]
  • Nazemi Ardakani, Mahdi Predicting financial statement fraud using The CRISP approach [Volume 10, Issue 40, 2021, Pages 135-150]
  • Nazemi Ardakani, Mehdi Developing a Forward-Looking information (FLI) Disclosure Pattern with a Grounded Theory-Based Approach [Volume 11, Issue 41, 2022, Pages 129-144]
  • Nekooei, Sadegh Prediction of auditor's selectoin by using Heuristic Algoritms in Tehran Stock Exchange [Volume 4, تابستان 1394, 2015, Pages 63-74]
  • Nekounam, Mohadeseh Auditor Type and Audit Fee Stickiness [Volume 13, Issue 49, 2024, Pages 275-294]
  • Nematizadeh, Sina Evaluation Of Day Bank By Balance Scored Card (BSC) model [Volume 4, پاییز 1394, 2015, Pages 133-142]
  • Nezami, Ahmad Explaining the professional self-efficacy of auditors based on personality dimensions [Volume 15, Issue 58, 2026, Pages 143-163]
  • Nezami, Marziyeh Presenting a model for assessing investment risk in public-private partnership projects [Volume 14, Issue 56, 2025, Pages 249-261]
  • Niazi, Ali The effect of allocating a fixed and variable costs based on a DEA-game and GMM cross efficiency approach on financial reporting [Volume 9, Issue 36, 2021, Pages 297-312]
  • Nikbakht, mohammad Reza A Model for Cost Stickiness Based on Intellectual Capital [Volume 9, Issue 33, 2020, Pages 141-156]
  • Nikbakht, mohammad Reza Conceptual model for determining the effective size of the internal audit department [Volume 13, Issue 49, 2024, Pages 157-168]
  • Nikbakht, mohammad Reza The Internal Audit Challenges In Holding Co.’s and solutions In context of Institutional Theory [Volume 10, Issue 38, 2021, Pages 439-458]
  • Nikbakht, Mohammadreza Investigation problem of Divan Mohasebat for Government auditing on auditors and financial managers vewies [Volume 1, پاییز 1391, 2012, Pages 117-128]
  • Nikbakht, Mohammadreza The Relationship between the board of directors structure with Financial Transparency And Voluntary Disclosure [Volume 4, زمستان 1394, 2015, Pages 69-76]
  • Nikbakht, Mohammadreza Cost–Benefit Analysis of Intellectual Capital Disclosure from Accounting Experts and Masters’ Point of view [Volume 5, Issue 18, 2016, Pages 95-104]
  • Nikbakht, Mohammadreza Internal audit function from the internal audit managers view: Classical method of grounded theory [Volume 7, Issue 28, 2018, Pages 187-200]
  • Nikbakht, Mohammadreza Evaluating Organization Performance Using Sustainable Balanced Scorecard Model (Case Study: Capital Bank) [Volume 11, Issue 41, 2022, Pages 63-79]
  • Nikbakht, Mohammad Reza Internal Audit Quality in Iran: Barriers& challenges [Volume 7, Issue 27, 2018, Pages 1-28]
  • Nikbakht, Mohammad Reza The Impact of Developing Ethical Behavior on Improving Professional Accountants' Behavior [Volume 8, Issue 29, 2019, Pages 187-202]
  • Nikkar, Behzad The Study of Relationship between Corporate Governance, Auditing Quality and Tax Avoidance in Listed Companies of Tehran Stock Exchange [Volume 6, Issue 24, 2018, Pages 41-56]
  • Nikkar, Behzad Test of independence of the board of directors, board size and audit quality with tax avoidance [Volume 7, Issue 28, 2018, Pages 1-14]
  • Nikomaram, H. Technology and Accounting [Volume 3, تابستان 1393, 2014, Pages 151-164]
  • Nikomaram, hashem Explaining the relationship between audit quality and operational efficiency of the company by considering the criteria of the auditor's expertise in the industry and the audit fee [Volume 12, Issue 45, 2023, Pages 105-119]
  • Nikomaram, Hashem Conceptual Model for Behavioral Accounting [Volume 1, بهار 1391, 2012, Pages 55-72]
  • Nikomaram, Hashem Auditor Style, Auditor Tenure and Comparability of Financial Statements [Volume 4, بهار 1394, 2015, Pages 9-22]
  • Nikomaram, Hashem Explaining Actor Network Theory in Accounting from the perspective of knowledge [Volume 4, زمستان 1394, 2015, Pages 119-130]
  • Nikomaram, Hashem Modernism, Post modernism and Financial Accounting Theory [Volume 8, Issue 32, 2019, Pages 1-16]
  • Nikoomaram, Hashem The Effect of Auditor Reputation on the Relation of Accruals Quality and Debt Cost [Volume 2, تابستان 1392, 2013, Pages 77-88]
  • Nikoomaram, Hashem Economic Consequences of Accounting Information Quality with emphasize on Earnings Response Coefficient [Volume 3, پاییز 1393, 2014, Pages 1-16]
  • Nikoomaram, Hashem The Main Components of Conceptual Framework of Financial Reporting With Islamic Approach [Volume 4, بهار 1394, 2015, Pages 23-40]
  • Nikoomaram, Hashem Explanation of asymmetric cost behavior based on the synchronization of political and business cycles [Volume 7, Issue 27, 2018, Pages 231-246]
  • Nikoomaram, Hashem Asymmetric Cost Behavior: Review of Literature and Methodology [Volume 7, Issue 28, 2018, Pages 29-50]
  • Nikoomaram, Hashem Meta-analysis of interconnections within the network of actors and providing a communication model based on Iran's accounting information system [Volume 7, Issue 28, 2018, Pages 167-186]
  • Nikoomaram, Hashem The Impact of Demographic Variables in Improving of Users' Perception of Corporate Social Responsibility Presented in Visual Financial Statements [Volume 8, Issue 30, 2019, Pages 1-14]
  • Nikoomaram, Hashem The Economic and Tax Consequences of Audit Reporting with Emphasis on Audit Change [Volume 8, Issue 32, 2019, Pages 67-82]
  • Nikoomaram, Hashem Accounting Sociology, viewpoints and Challenges: From the perspective of the dominant paradigms [Volume 9, Issue 33, 2020, Pages 9-24]
  • Nikoomaram, Hashem Provide a model based on contingency theory; New analytical from factors affecting on the determination cost and financial control of products [Volume 9, Issue 34, 2020, Pages 17-34]
  • Nikoomaram, Hashem Identify and Ranking of Factors affecting on detecting the financial statement frauds using the Analytical Hierarchy Process (AHP) [Volume 9, Issue 35, 2020, Pages 1-20]
  • Nikoomaram, Hashem The effect of allocating a fixed and variable costs based on a DEA-game and GMM cross efficiency approach on financial reporting [Volume 9, Issue 36, 2021, Pages 297-312]
  • Nikoomaram, Hashem The Right of Auditor's Choice and Tax Avoidance Based on Glaser's Choice Theory [Volume 10, Issue 38, 2021, Pages 1-16]
  • Nikoomaram, Hashem Test of Stakeholders Theory in Working capital Policy [Volume 10, Issue 39, 2021, Pages 89-98]
  • Nikoomaram, Hashem Explaining the role of management in audit information and the process of developing a strategy based on the actors' network structure [Volume 10, Issue 40, 2021, Pages 355-369]
  • Nikoomaram, Hashem Individual moods, critical thinking and fraud risk assessment in auditing [Volume 11, Issue 41, 2022, Pages 315-323]
  • Nikoomaram, Hashem Provide a Model for the Evolution of Management Accounting in Public and Private Organizations with an Institutional Approach [Volume 12, Issue 47, 2023, Pages 177-194]
  • Nikoomaram, Hashem The Impact of Human Capital Productivity on Cash Holdings: A Test of Stakeholders Theory [Volume 13, Issue 49, 2024, Pages 89-98]
  • Nikoomaram, Hashem The effect of managers' narcissism on earnings quality in companies listed on the Tehran Stock Exchange, Behavior Psychology Theory Test [Volume 13, Issue 49, 2024, Pages 295-308]
  • Nikoomaram, Hashem Presenting a model to investigate the effect of intellectual capital on the competitive capabilities of companies (structural equation model approach) [Volume 13, Issue 52, 2024, Pages 443-458]
  • Nikoomaram, Hashem Presenting the internal audit quality model in the framework of the corporate governance system, focusing on the Kozo model [Volume 13, Issue 50, 2024, Pages 357-370]
  • Nikoomaram, Hashem Identifying and analyzing of effective structures influencing fraudulent behavior and whistleblowing of financial misconducts [Volume 14, Issue 55, 2025, Pages 1-16]
  • Nikoomaram, Hashem Examining the relationship between Machiavelianism , moral identity and commercialization of auditing profession [Volume 15, Issue 57, 2026, Pages 265-274]
  • Nikoomaram, Hashem Identifying and explaining factors affecting the profitability of drug distribution companies [Volume 15, Issue 59, 2026, Pages 133-142]
  • Nikoomaram, Hashem The Relationship Between Narcissism, Individual Accountability and Fraudulent Financial Reporting [Volume 16, Issue 62, 2027, Pages 101-110]
  • Nikoomaram, Hashem Investigating the effect of cognitive style on the auditor's judgment according to the role of individual and social values and hope in God [Volume 16, Issue 61, 2027, Pages 167-183]
  • NIKOOMARAM, HASHEM The relationship between organizational personality and auditor professionalism [Volume 15, Issue 60, 2026, Pages 165-173]
  • Nikooyan, Elahe The Impact of Corporate Governance Mechanisms on Informational Efficiency of Listed Companies in Tehran Stock Exchange [Volume 5, Issue 19, 2016, Pages 1-16]
  • Nikoumaram, Hashem Investigating the Audit Fees Stickness and Structural Effects on Auditing Audit Deviation from the Standard Model [Volume 6, Issue 24, 2018, Pages 95-112]
  • Nikoumaram, Hashem Gender Auditor and Functional Styles of Thinking: The Test of Self-Governing Theory of Mind [Volume 7, Issue 25, 2018, Pages 1-10]
  • Nikoumaram, Hashem The Effect of Initial Public Offering on Audit Quality: An Experimental Study with Evidence from Auditor Opinion and Audit Fees [Volume 8, Issue 29, 2019, Pages 71-90]
  • Nikoumaram, Hashem Experimental Explanation of Capital Structure Theories to Determine the Dominant Pattern in Iran's Capital Market (with emphasis on pharmaceuticals, and foodstuffs other than sugar industries) [Volume 8, Issue 31, 2019, Pages 15-34]
  • Nikoumaram, Hashem Presenting a model of the challenges of implementing Islamic accounting in Iran and its globalization [Volume 16, Issue 62, 2027, Pages 111-120]
  • Nikumaram, Hashem The Effect of Qualitative Audit on Reducing Bonds and the Role of Major Shareholders [Volume 7, Issue 26, 2018, Pages 57-70]
  • Nilipour Tabatabie, S. Ali Akbar Designing a Competency Model for Managers for Organizational Profitability, Case study: Tehran railway [Volume 7, Issue 28, 2018, Pages 149-166]
  • Nobakht, Younes Scientometric Study of Behavioral Accounting Research in Iran [Volume 7, Issue 27, 2018, Pages 125-136]
  • Noghani, Mohsen The effect of implementing internal controls instruction on the level of financial statements users` trust [Volume 5, Issue 18, 2016, Pages 63-81]
  • Nokhbe Fallah, Afshin The Role of Social Psychological Factors in Fraudulent Financial Reporting [Volume 15, Issue 58, 2026, Pages 459-470]
  • Nonahal Nahr, Aliakbar The Impact of Auditor quality on the earning management for IPO Firm [Volume 2, پاییز 1392, 2013, Pages 103-114]
  • Noorifard, Yadollah Affect of nin-audit services of audit firms on types of audit reports [Volume 1, تابستان 1391, 2012, Pages 1-14]
  • Noorollah Zadeh, Nowrouz Providing the Optimal Model of Auditing Social Responsible Observance Using Structural Equations Exploratory Factor Analysis [Volume 11, Issue 43, 2022, Pages 337-354]
  • Noorollah Zadeh, Nowrouz Measuring and ranking the dimensions of social responsibility auditing using multi-indicator decision-making techniques [Volume 13, Issue 51, 2024, Pages 73-93]
  • Nooshabadi, S. Zahra Investigation of cash flow Effect & EPS in Dividend forcasting [Volume 3, بهار 1393, 2014, Pages 125-134]
  • Noravesh, Iraj Measure performance and management ability based on financial criteria [Volume 6, Issue 23, 2017, Pages 187-202]
  • Noravesh, Iraj Towards a Theory for Internal Auditors Professional Identity Formation Process in IRAN [Volume 8, Issue 29, 2019, Pages 15-42]
  • Noravesh, Iraj Supply Chain Costing Model in the Drinking Industry [Volume 8, Issue 32, 2019, Pages 83-98]
  • Noravesh, Iraj Testing the Relationship between Corporate Governance Models with Tax Evasion and Presenting Selected Model [Volume 9, Issue 35, 2020, Pages 103-117]
  • Norouleh Zadeh, Norooz Modeling for Identifying and Prioritizing the Factors Affecting the tax reporting aggressiveness Using principal component analysis method [Volume 12, Issue 48, 2024, Pages 231-248]
  • Norouzi, Mohammad A Model for Efficacy of audit committee and value relevance of accounting information: Structural equation modeling approach [Volume 6, Issue 24, 2018, Pages 1-12]
  • Norouzzade, Reza Analysis of current situation of knowledge management in ministry of science research and technology in Iran for presentation approach to progressive them [Volume 2, Issue 5, 2013, Pages 53-72]
  • Norozi, Mohammad Time-Driven Activity-Based Costing in Banking Industry (A Case Sudy in Bank Keshavarzi) [Volume 7, Issue 27, 2018, Pages 29-38]
  • Noshadi, Amin The Relationship between Financial Intelligence of Managers and Audit Quality with Moderating Role of Auditors' Ethical Behavior [Volume 8, Issue 30, 2019, Pages 237-264]
  • Nosratnezami, Mohammadreza Predictive modeling of bankruptcy with an emphasis on modern measurement methods such as Neural Networks and Support Vector Machines [Volume 14, Issue 55, 2025, Pages 265-278]
  • Nourani, Hossein Explain the effective internal audit model based on the perspectives and strategy of the financial reporting cycle (using Delphi technique and structural equations) [Volume 12, Issue 47, 2023, Pages 275-290]
  • Nouri, Kawa Presenting a model for measuring financial innovation based on foundation data approach [Volume 16, Issue 63, 2027, Pages 101-118]
  • Nourifard, Yadollah A MODEL OF AUDIT COMMITTEE PERFORMANCE EVALUATION IN IRAN CAPITAL MARKET [Volume 11, Issue 42, 2022, Pages 215-232]
  • Nourisefat, Mina Impact of dividend reduction on corporate tax avoidance [Volume 7, Issue 28, 2018, Pages 215-224]
  • Nourollahzadeh, Nowrouz Investigating the Consequences of Integrated Reporting Quality on Corporate Valuation and Future Performance of the Company with Emphasis on Complexity Role and External Financing Needs [Volume 9, Issue 35, 2020, Pages 119-133]
  • Nourollahzadeh, Nowrouz The Joint Effects of Social Identity and Institutional Pressures on Audit Quality [Volume 10, Issue 38, 2021, Pages 361-379]
  • Nourollahzadeh, Nowrouz The pattern of impact of organizational culture on the Role of Auditors in the Fight Corruption [Volume 11, Issue 42, 2022, Pages 331-355]
  • Nourollahzadeh, Nowrouz Investigating the Moderating Effect of Client Diversity on the Relationship Between Institutional Pressures and Audit Quality with Respect to the Identity of Auditors [Volume 12, Issue 47, 2023, Pages 111-128]
  • Nseyedhossei, Seyed Hussein Modeling the information content of quarterly earnings announcements Reducing predictor variables [(Articles in Press)]
O
  • Ohadi, Fereydoun The effect of managers' narcissism on earnings quality in companies listed on the Tehran Stock Exchange, Behavior Psychology Theory Test [Volume 13, Issue 49, 2024, Pages 295-308]
  • Ohadi, Fraydoon The Study of Norm of Reciprocity in the Auditing Profession: Fairness Theory Test [Volume 6, Issue 21, 2017, Pages 157-168]
  • Omidi Ghasemabad, Dariush Analysis of biological factors of affecting on the improvement health accounting from the perspective of monetary disorders [Volume 9, Issue 36, 2021, Pages 313-322]
  • Omidi Qasemabad, Abouzar Identifying the Effective Factors of Electronic Internal Audit in Reducing Company Risk. [Volume 16, Issue 64, 2028, Pages 429-442]
  • Omrani, ha,med The Impact of Using Big Data Simulation on Students' Ability to detect Fraud [Volume 13, Issue 52, 2024, Pages 47-60]
  • Orooyee, Mehran The Concept of Structure-Interpretive Model (ISM) Stress in the Auditing Profession based on a Critical Evaluation [Volume 8, Issue 30, 2019, Pages 129-148]
P
  • Pakdaman, Majid Explaining the professional self-efficacy of auditors based on personality dimensions [Volume 15, Issue 58, 2026, Pages 143-163]
  • Pakdel, Majid Factors Determining Ethical Behavior and Analysis of Ethical Values of Professional Accounting [Volume 13, Issue 52, 2024, Pages 215-230]
  • Pak maram, Asgar Identifying The Dimensions and Components and Predictive Characteristics of Professional Auditors' Judgments [Volume 11, Issue 44, 2022, Pages 1-13]
  • Pakmaram, Asgar The Impact of Audit Quality on Earnings Management: An Experimental Study with Evidence from IPO [Volume 6, Issue 23, 2017, Pages 117-130]
  • Pakmaram, Asgar The Role of Earning Management through Income and Accrual items the Relevance of Accounting Information [Volume 8, Issue 32, 2019, Pages 285-300]
  • Pakmaram, Asgar The Role of Ownership Structure in the Relevance of the Value of Accounting Information with Emphasis on the Characteristics of the Company [Volume 11, Issue 43, 2022, Pages 37-49]
  • Pakmaram, Asgar Explaining effect of different approaches to negotiation techniques in auditing on quality of service delivery [Volume 12, Issue 45, 2023, Pages 183-196]
  • Pakmaram, Asgar Development of sustainability accounting model at the industry level [Volume 12, Issue 46, 2023, Pages 313-328]
  • Pakmaram, Asgar Restatementsincreasing qualityand the role of the audit committee and information asymmetry [Volume 13, Issue 51, 2024, Pages 185-199]
  • Pakmaram, Asgar The impact of earnings management through real and accrual items on market confidence [Volume 15, Issue 57, 2026, Pages 275-289]
  • Pakmaram, Asgar The Role of Social Psychological Factors in Fraudulent Financial Reporting [Volume 15, Issue 58, 2026, Pages 459-470]
  • Pakmaram, Asgar Assessment of financial risk tolerance with Fuzzy-set Qualitative Comparative Analysis (fsQCA)in Iran's capital market [Volume 16, Issue 61, 2027, Pages 115-128]
  • Pakmaram, Asgar The management model of Tabriz municipality's incomes and expenses (Ground approach) [Volume 16, Issue 62, 2027, Pages 83-100]
  • Pakzad, Atiyeh Evaluating the effectiveness of accounting education in universities and factors that affect it: Based on Balanced Scorecard [Volume 6, Issue 21, 2017, Pages 121-142]
  • Panahian, Hossein Supply Chain Costing Model in the Drinking Industry [Volume 8, Issue 32, 2019, Pages 83-98]
  • Parmoon, Ali Investigation The Cash Ability Of Companies For Timely Payment Of Income Tax In Execution 0f Article 110 Direct Taxes Law [Volume 4, تابستان 1394, 2015, Pages 53-62]
  • Parsaee, Mona The relation between information asymmetry and divided policy in Tehran stock exchange [Volume 1, تابستان 1391, 2012, Pages 103-114]
  • Parvaresh, Mehdi Identification, measurement and financial reporting of cultural heritage assets using the foundation's data method [Volume 14, Issue 56, 2025, Pages 1-10]
  • Paryad, Arya Analysis of the relationship between time budget pressure, the quality of independent audit report and the type of auditor's opinion in the Iranian capital market [Volume 16, Issue 62, 2027, Pages 375-394]
  • Payandehdost Masooleh, Hamed The relationship between companies' social sustainability performance and the quality of voluntary disclosure [Volume 13, Issue 49, 2024, Pages 1-16]
  • Peik Falak, Jamshid The effect of financial reporting tone on stock returns of companies listed on the Tehran Stock Exchange [Volume 12, Issue 46, 2023, Pages 429-440]
  • Pere, Hbib Tunneling Incentive and Transfer Pricing [Volume 15, Issue 60, 2026, Pages 113-128]
  • Pezeshk, Yasaman Audit Seasonality, Information Disclosure Quality and Audit Quality [Volume 8, Issue 29, 2019, Pages 57-70]
  • Pira, Davoud Appropriability Model for Open Innovation in Value Chain of Food and Pharmaceutical firms [Volume 15, Issue 58, 2026, Pages 217-240]
  • Piri, Habib Study of the role of management ability, political influence and financial pressure on the quality of financial reporting of listed banks [Volume 11, Issue 44, 2022, Pages 391-410]
  • Polyani, flora The conceptual model of social capital using accounting information in Iran with a mixed approach [Volume 16, Issue 64, 2028, Pages 89-104]
  • Pooraghajan, Abasali The Effect of CEO Power on Quarterly Earnings Announcement Informativeness [Volume 10, Issue 39, 2021, Pages 157-169]
  • Pooraghajan, Abasali Investigating the relationship between intellectual capital, social capital and performance under the conditions of environmental uncertainty and the existence of trade relations in the Tehran Stock Exchange [Volume 10, Issue 39, 2021, Pages 287-302]
  • Pooraghajan, Abasali How testosterone levels affect the relationship between poor internal control and fraudulent financial reporting [Volume 12, Issue 45, 2023, Pages 407-426]
  • Pooraghajan, Abasali Designing a model to optimize the effects of financial accelerators in the accounting cycle of companies admitted to the Tehran Stock Exchange in conditions of uncertainty [Volume 16, Issue 64, 2028, Pages 17-32]
  • Poorebrahimi, Alireza Survey of Factors Affecting Prevention of Duplicate Content Production: Ethical Audit approach [Volume 8, Issue 32, 2019, Pages 17-30]
  • Poorebrahimi, Alireza Designing a taxpayer identification model based on risk level with the approach of improving the efficiency of the tax system (case study: taxpayers active in the industry sector of Hormozgan province) [Volume 16, Issue 64, 2028, Pages 105-125]
  • Poor Heidari, Omid Designing of non-financial effective factors pattern on corporate sustainability: based on a thematic analysis method [Volume 9, Issue 34, 2020, Pages 185-205]
  • Poorzamani, Zahra Test of Auditors Behavior in Making Balance between the inherent Tasks of Auditing and Marketing Activity [Volume 7, Issue 28, 2018, Pages 15-28]
  • Poorzamani, Zahra Guanxi & Auditor's Independence: social connections Theory Test [Volume 8, Issue 30, 2019, Pages 27-40]
  • Poorzamani, Zahra Study of Accounting Standards From the Point of View Understandability by Audiences: Content Analysis and Assessment Readability [Volume 8, Issue 32, 2019, Pages 31-50]
  • Poorzamani, Zahra Critical Discourse Analysis of Risk Reporting by Bank's Board using a Linguistic Approach [Volume 9, Issue 33, 2020, Pages 61-73]
  • Poor Zamani, Zahra Investigating the Relationship between Internal Audit Quality with Stock Price Growth and Financial Performance of Tehran Stock Exchange Banks [Volume 9, Issue 33, 2020, Pages 193-207]
  • Poor Zamani, Zahra Presenting a sustainability reporting audit risk model with an artificial intelligence approach using Grounded-data method [Volume 16, Issue 64, 2028, Pages 393-404]
  • Pouheidari, Omid Explaining the professional self-efficacy of auditors based on personality dimensions [Volume 15, Issue 58, 2026, Pages 143-163]
  • Pour agha jan, Abbas ali Obstacles to improving audit quality with emphasis on identifying faulty procedures [Volume 13, Issue 52, 2024, Pages 387-403]
  • Pouraghajan, Abbasali Modeling the information content of quarterly earnings announcements Reducing predictor variables [(Articles in Press)]
  • Pour Aghajan, Abbas The model of barrier to the development of sustainability accounting and financial reporting in companies accepted in the Tehran Stock Exchange: with thematic analysis and Delphi approach [(Articles in Press)]
  • PourAghajan, ِAbbasAli Designing a model for improving audit quality by focusing on internal and external components in Iran [Volume 11, Issue 43, 2022, Pages 81-95]
  • Pourali, Mohamad Reza Presentation internal control weakness template, Based on control criteria of accounting quality indicators [Volume 10, Issue 38, 2021, Pages 255-267]
  • Pourali, Mohamad Reza Evaluating the quality of sustainability disclosure and its impact on sustainability performance based on the theory of legitimacy [Volume 12, Issue 46, 2023, Pages 275-296]
  • Pourali, Mohamad Reza الگوی ضعف کنترل های داخلی براساس معیارهای غیرکنترلی شاخص کیفی حسابداری [Volume 13, Issue 51, 2024, Pages 13-22]
  • Pourali, Mohamad Reza the Factors Affecting Tax Avoidance Using Linear Regression Equations [Volume 12, Issue 45, 2023, Pages 533-544]
  • Pourali, Mohamad Reza The effect of rating of audit institutions on audit quality with emphasis on social identity [Volume 15, Issue 58, 2026, Pages 347-366]
  • Pourali, Mohammad Reza Relationship between social responsibility disclosure and institutional ownership in companies listed in Tehran Stock Exchange [Volume 3, تابستان 1393, 2014, Pages 135-150]
  • Pourali, Mohammad Reza Dark Personality Traits and Organizational Citizenship Behavior of Auditors: A Test of Self-Determination Theory [Volume 10, Issue 38, 2021, Pages 381-396]
  • Pourali, Mohammad Reza The effect of social responsibility and risk-taking on the performance of companies according to the moderator variable of financial constraint [Volume 11, Issue 41, 2022, Pages 145-158]
  • Pourali, Mohammad Reza Investigating the Relationship between Personality Characteristics and Financial Well-Being and Financial Behavior of Iranian Association of Certified Public [Volume 11, Issue 44, 2022, Pages 61-74]
  • Pourali, Mohammad Reza Social capital and debt maturity [Volume 12, Issue 45, 2023, Pages 39-56]
  • Pourali, Mohammad Reza The relationship between Stakeholder Orientation and Support for Sustainability Reporting with the mediating role of Machiavellianism [Volume 12, Issue 48, 2024, Pages 91-104]
  • Pourali, Mohammad Reza The Effect of Spiritual Intelligence of Certified Public Accountants on Professional Judgment and Behavioral Inhibition with Emphasis on Conflict Theory [Volume 12, Issue 48, 2024, Pages 411-430]
  • Pourali, Mohammad Reza The Effect of Machiavellianism on Financial Crime with the Mediating Role of Ethical Orientation Accountants [Volume 13, Issue 51, 2024, Pages 297-307]
  • Pourali, Mohammad Reza Investigating the effect of the corporate governance system on the relationship between actors and the role of social responsibilities in companies admitted to the Tehran Stock Exchange. [Volume 14, Issue 56, 2025, Pages 343-360]
  • Pourali, Mohammad Reza Determinants of Legal Claims and Arbitration against Auditors (Based on Grounded Theory Approach) [Volume 16, Issue 61, 2027, Pages 89-114]
  • Pourbagherian, Alireza A Model for Cost Stickiness Based on Intellectual Capital [Volume 9, Issue 33, 2020, Pages 141-156]
  • Pourbahrami, Babak The Causes for Issuing Of Unacceptable Auditing Reports in Auditing Organization [Volume 1, پاییز 1391, 2012, Pages 107-116]
  • Pourebrahimi, Alireza Propose a model for successful IT auditing in Iran's banking industry [Volume 15, Issue 58, 2026, Pages 383-405]
  • Pourfakharan, Mohammad Reza The role of the audit of financial statements in improving the business rank of enterprises in the framework of the theory [Volume 8, Issue 29, 2019, Pages 215-228]
  • Pourgholami Dafchahi, Gholamhossein Evaluating the quality of sustainability disclosure and its impact on sustainability performance based on the theory of legitimacy [Volume 12, Issue 46, 2023, Pages 275-296]
  • Pourheidari, Omid The Effect of Audit Management by Managers on Detection of Misstatements by Auditors Considering Professional Skepticism of Auditors [Volume 7, Issue 25, 2018, Pages 67-80]
  • Pourheidari, Omid The effect of the quality of corporate governance and conflicting financial incentives on the quality of fraudulent financial reporting [Volume 16, Issue 62, 2027, Pages 19-34]
  • Pourheydari, Omid The investigation impact of audit quality on earnings predictability From investors viewpoint [Volume 1, زمستان 1391, 2012, Pages 15-26]
  • Pourhosseini, Jalil The Relationship between the board of directors structure with Financial Transparency And Voluntary Disclosure [Volume 4, زمستان 1394, 2015, Pages 69-76]
  • Pourhydari, Omid The effect of moral intelligence and its intensity on moral decision-making, emphasizing the role of the auditor's objectivity [Volume 14, Issue 56, 2025, Pages 167-181]
  • Pouriya, Iman Presenting a model for improving the quality of assurance auditing in corporate governance with a systemic approach [Volume 16, Issue 62, 2027, Pages 413-427]
  • Pourkarim, Yaghoub Presenting a paradigmatic model of beyond budgeting for companies that are members of the Tehran Stock Exchange [Volume 16, Issue 63, 2027, Pages 295-307]
  • Pourmoosa, Ali Akbar The Study of Effect of Off-Balance Sheet Financing on Returns of Owners Equity the Accepted Companies in Tehran Stock Exchange [Volume 3, زمستان 1393, 2014, Pages 13-22]
  • Pourtabarestani, Ali Quantifying independent auditors' report with a fuzzy approach and Comparison of Bankruptcy Predictability the Quantified Audit Report and Audit Report Type [Volume 8, Issue 31, 2019, Pages 169-184]
  • Pourzamani, Zahr The Effect of Life Cycle of Company on Relation between Expose Quality and Structure of Fund [Volume 4, بهار 1394, 2015, Pages 55-66]
  • Pourzamani, Zahra Comparing Ability Anderson and Weiss criterions in Determining the Effect of Depreciation Expenses on Sticky of Economic and Operating Expenses [Volume 5, Issue 20, 2017, Pages 117-129]
  • Pourzamani, Zahra Comparison the Effect of Competition Risk in Product Market on Relationship between Cash Holding Level in Firms with and without Constraints in Financing Based on KZ Index [Volume 6, Issue 22, 2017, Pages 53-62]
  • Pourzamani, Zahra The Firm Management Structure, Environmental Auditing and Financial Reporting Quality [Volume 7, Issue 26, 2018, Pages 133-144]
  • Pourzamani, Zahra Meta-analysis of interconnections within the network of actors and providing a communication model based on Iran's accounting information system [Volume 7, Issue 28, 2018, Pages 167-186]
  • Pourzamani, Zahra A new analysis of the factors influencing the philosophy of value creation; the empirical testing of contingency theory [Volume 9, Issue 35, 2020, Pages 51-67]
  • Pourzamoni, Zahra Audit Seasonality, Information Disclosure Quality and Audit Quality [Volume 8, Issue 29, 2019, Pages 57-70]
  • Pourzamoni, Zahra The Effect of Board of Director Political Connections on Audit Report Lag [Volume 8, Issue 31, 2019, Pages 35-44]
  • Pourzarandi, M. E. A Model for Measuring Banks Financial Performance Based on value creation analysis [Volume 2, پاییز 1392, 2013, Pages 115-122]
  • Pourzarandi, Mohammad Ebrahim Investigation of the relationship between earning management and earning response coefficient based on accounting variables [Volume 2, Issue 5, 2013, Pages 109-122]
  • Pourzarandi, Mohammad Ebrahim Investigating the effect of company helplessness risk on bank credit risk [Volume 10, Issue 40, 2021, Pages 309-321]
Q
  • Qaderi, Bahman An Overview of the Existing Literature about Cost and Profit Drivers Research [Volume 7, Issue 27, 2018, Pages 109-124]
  • Qaderi, Bahman The Explanation Relationship Between Proactive Personality, Proactive Career Self-Efficacy and Auditors’ Professional Skepticism.: Evidence from the Private Sector of Auditing [Volume 16, Issue 62, 2027, Pages 357-373]
  • Qasemi Besheli, Fateme Modeling Voluntary Information Disclosure of Investors A new Approach to Time-Variable Parameter Technique [Volume 16, Issue 63, 2027, Pages 309-326]
  • Qayyumzadeh, Mahmoud Provide a model and explain the Financial corruption reporting framework based on the Colaizzi phenomenological approach [Volume 12, Issue 46, 2023, Pages 57-76]
R
  • Raad, Abbas Influence of audit committee effectiveness on financial reporting complexity [Volume 14, Issue 54, 2025, Pages 165-186]
  • Raad, Abbas Influence of audit committee chair characteristics on financial reporting complexity [Volume 15, Issue 57, 2026, Pages 143-160]
  • Rabiee, Khadijeh Developing an Voluntary Disclosure Quality Assessment Model [Volume 9, Issue 35, 2020, Pages 187-206]
  • Rabiee, Khadijeh Developing a Model of Integrated Accounting Information Systems in Iranian Government Organizations in Order to Improve Performance and Reduce Organizational Violations [Volume 12, Issue 46, 2023, Pages 201-216]
  • Rabiee, Khadijeh Investigating the Nonlinear Impact of Earnings Management and Business Strategy on Firm Bankruptcy Risk Using Generalized Method of Moments (GMM) [Volume 14, Issue 56, 2025, Pages 183-192]
  • Radfar, Reza Evaluation of Successful of Key Factors Services Knowledge Management [Volume 1, تابستان 1391, 2012, Pages 65-76]
  • Radfar, Reza Formulating a Robust Strategy Using Scenario Programming with a Fuzzy Logic Approach [Volume 1, زمستان 1391, 2012, Pages 43-54]
  • Radfar, Reza Survey of Factors Affecting Prevention of Duplicate Content Production: Ethical Audit approach [Volume 8, Issue 32, 2019, Pages 17-30]
  • Radfar, Reza presentation multi - objective mathematical model of supplier selection in green closed loop supply chain [Volume 9, Issue 35, 2020, Pages 83-101]
  • Raeiszadeh, ameneh Presenting a Conceptual Model of Upgrading the Accounting of the Data with the Soco-Structuralist Societies of Cystical Thinkers [(Articles in Press)]
  • Rafiee, Azadeh Investigating the effect of psychological characteristics of financial managers on voluntary disclosure of information based on the method of structural equations [Volume 13, Issue 49, 2024, Pages 31-42]
  • Rahgozar, Mostafa Designing a strategic cultural management model based on the components of innovation economics and its report quality [Volume 8, Issue 30, 2019, Pages 189-200]
  • Rahimi, Mohsen The surveying of working capital management and its components in the profitability of small and medium non-exchange firms based on panel data. [Volume 5, Issue 19, 2016, Pages 117-128]
  • Rahimi, Razie Modeling and ranking of factors affecting professional skepticism in the auditing profession using qualitative meta-synthesis. [Volume 13, Issue 51, 2024, Pages 433-453]
  • Rahimian, Nezamoddin Explaining the components and model of effective internal control from the perspective of senior management and the audit committee with the approach of structural equations [Volume 14, Issue 55, 2025, Pages 83-98]
  • Rahimi dastjerdy, Mohsen Investigating the effect of work pressure and auditor characteristics on the increase of auditor stress in the period of overwork compared to underwork [Volume 13, Issue 52, 2024, Pages 459-468]
  • Rahimi Holori, Banafsheh Provide a model of management accounting information system based on business intelligence based on grounded theory [Volume 11, Issue 42, 2022, Pages 357-368]
  • Rahimi Mougouie, Forough Evaluation of the role of firm’s life cycle in the optimal design of Ohlson valuation model [Volume 5, Issue 17, 2016, Pages 99-110]
  • Rahimi rigi, Ghasem Presenting a model of financial performance based on social responsibility in banks with a phenomenological approach [Volume 16, Issue 61, 2027, Pages 147-166]
  • Rahmani, Akram Managerial Ability and Employee Productivity: Testing the Upper echelons theory [Volume 16, Issue 63, 2027, Pages 247-257]
  • Rahmani, Ali Factors affect the career progression of women accountants [Volume 2, زمستان 1392, 2013, Pages 129-140]
  • Rahmani, Ali Internal controls over financial reporting requirements and audit committee: Evidence from an event study [Volume 4, زمستان 1394, 2015, Pages 45-56]
  • Rahmani, Ali Developing pattern of Voluntary disclosure: the measure for management accounting [Volume 5, Issue 19, 2016, Pages 27-46]
  • Rahmani, Ali Investigating the components of assessing the internal auditi effectiveness in Iran [Volume 6, Issue 24, 2018, Pages 57-78]
  • Rahmani, Ali Internal Control Report Disclosure, Agency Cost and Earnings Management Internal Control Report Disclosure, Agency Cost and Earnings Management [Volume 7, Issue 25, 2018, Pages 29-40]
  • Rahmani, Ali Internal Audit Quality in Iran: Barriers& challenges [Volume 7, Issue 27, 2018, Pages 1-28]
  • Rahmani, Ali Identification and Disclosure of Key Audit Matters in the Audit Report: Outlook of Iranian [Volume 8, Issue 29, 2019, Pages 229-242]
  • Rahmani, Halimeh Review of Fars province's industrial managers willingness to implementing kaizen management model [Volume 5, Issue 19, 2016, Pages 105-116]
  • Rahmani, Halimeh Investigating the Effect of Reasoned Action Theory on the Incidence of Fraud in Financial Reporting [Volume 6, Issue 24, 2018, Pages 135-144]
  • Rahmani, Kamalodin Designing a post-customs-clearance auditing model based on the risk management regarding facilitation and development of foreign trade [Volume 9, Issue 36, 2021, Pages 67-76]
  • Rahmani, Mahmoud Fuzzy explanation of the model for predicting the transparency of financial reporting in Tehran Stock Exchange listed companies [Volume 14, Issue 56, 2025, Pages 49-64]
  • Rahmanian Koushkaki, Abdolrasoul The effect of competition and uncertainty in accepting target costing (Case Study of Food Companies in Tehran) [Volume 7, Issue 25, 2018, Pages 57-66]
  • Rahmanian Koushkaki, Abdolrasoul Evaluation and ranking of effective factors in the deployment of accounting software [Volume 14, Issue 54, 2025, Pages 149-163]
  • Rahmaninia, Ehsan Effective Factors on Ethical Decision Making in Internal Audit [Volume 6, Issue 24, 2018, Pages 145-166]
  • Rahmaninia, Ehsan Presenting a model to investigate the effect of intellectual capital on the competitive capabilities of companies (structural equation model approach) [Volume 13, Issue 52, 2024, Pages 443-458]
  • Rahmaninia, Ehsan Assessing the effect of readability of financial statements and financial reporting credibility on companies' value creation from the perspective of shareholders [Volume 14, Issue 54, 2025, Pages 57-71]
  • Rahmaninia, Ehsan Presenting the revaluation model of asset structure through foundation data theory and metacomposition [Volume 15, Issue 57, 2026, Pages 291-313]
  • Rahmaninia, Ehsan Investigating the efficiency and accuracy of machine learning algorithms in predicting the type of audit opinion: Evidence from Tehran Stock Exchange [Volume 16, Issue 63, 2027, Pages 175-191]
  • Rahmaninia, Ehsan Designing an Implementation Model of Employee Stock Ownership Plan (ESOP) in Iranian Startups [Volume 16, Issue 64, 2028, Pages 245-264]
  • Rahmani Picha, Nourollah The impact of the theory of Ethical Behavior Theory and Machiavellianism on Tax Compliance in Support of Sustainability Reporting [Volume 12, Issue 45, 2023, Pages 499-513]
  • Rahmati ghurouli, Manouchehr Introducing an accounting literacy model with an approach based on structural equations [Volume 12, Issue 46, 2023, Pages 259-274]
  • Rahnama, Amer Evaluating the role of tax evasion in creating permanent and temporary tax differences [Volume 15, Issue 57, 2026, Pages 241-251]
  • Rahnama rodposhti, Fereydon The Explanation Relationship Between Proactive Personality, Proactive Career Self-Efficacy and Auditors’ Professional Skepticism.: Evidence from the Private Sector of Auditing [Volume 16, Issue 62, 2027, Pages 357-373]
  • Rahnamarodposhti, Dr. Fereydon provide a suitable model for throughput accounting of the propulsion system of the technology industry based on the theory of constraint [Volume 15, Issue 58, 2026, Pages 367-381]
  • Rahnamaroodposhti, fereydon Providing a suitable model for corporate governance of entrepreneurial businesses within the framework of stakeholder theory [Volume 16, Issue 63, 2027, Pages 363-374]
  • Rahnama Roodposhti, Fereydoon Presenting a sustainability reporting audit risk model with an artificial intelligence approach using Grounded-data method [Volume 16, Issue 64, 2028, Pages 393-404]
  • Rahnamaye Roudposhti, Fereydon Investigating the Relationship between Accountants and Auditors’ Attitude Depth with Accounting Information Quality [Volume 6, Issue 21, 2017, Pages 169-174]
  • Rahnamay Roodposht, F Professional development of Iran’s capital market on the basis of financial engineering approach and its impact on the quality of accounting and auditing [Volume 6, Issue 23, 2017, Pages 11-30]
  • Rahnamayroodposhti, Fraydoon The Impact of Demographic Variables in Improving of Users' Perception of Corporate Social Responsibility Presented in Visual Financial Statements [Volume 8, Issue 30, 2019, Pages 1-14]
  • Rahnamay Roodposhti, F Institutional relationship between Management Accounting and Corporate Governance: A New Institutional Method to Interpret of Agency Problem [Volume 1, بهار 1391, 2012, Pages 1-18]
  • Rahnamay Roodposhti, F Conceptual Model for Behavioral Accounting [Volume 1, بهار 1391, 2012, Pages 55-72]
  • Rahnamay Roodposhti, F. The Main Components of Conceptual Framework of Financial Reporting With Islamic Approach [Volume 4, بهار 1394, 2015, Pages 23-40]
  • Rahnamay Roodposhti, Fereydon Theoretical and practical analysis of inter-organizational cost management with emphasis on integration of risk management and cost management process [Volume 5, Issue 20, 2017, Pages 87-102]
  • Rahnamay Roodposhti, Fereydon Designing a model of human resource accounting in Islamic Azad University [Volume 6, Issue 21, 2017, Pages 19-32]
  • Rahnamay Roodposhti, Fereydon Providing the ethical model of fraud tendency in accounting using a Structural equation analysis approach [Volume 16, Issue 62, 2027, Pages 335-355]
  • Rahnamay Roodposhti, Fereydoon Auditor Style, Auditor Tenure and Comparability of Financial Statements [Volume 4, بهار 1394, 2015, Pages 9-22]
  • Rahnamay Roodposhti, Fereydoon Metacognition, connotative meaning dimensions and management accountants' decision making: Studying Accounting students' minds [Volume 7, Issue 26, 2018, Pages 11-30]
  • Rahnamay Roodposhti, Fraydoon Data mining & Financial Fraud [Volume 1, پاییز 1391, 2012, Pages 17-34]
  • Rahnamay Roodposhti, Fraydoon Costing from the Perspective of Decision-making [Volume 2, پاییز 1392, 2013, Pages 123-136]
  • Rahnamay Roodposhti, Fraydoon Modernity and Management Accounting [Volume 3, زمستان 1393, 2014, Pages 1-12]
  • Rahnamay Roodposhti, Fraydoon The Examination of Real Earnings Management on the Threshold of Sensitive Earnings Amounts [Volume 11, Issue 41, 2022, Pages 229-242]
  • Rahnamay Roodposhti, Fraydoon Identifying Bankruptcy Using Accounting Conservatism (different analysis and model presentation) [Volume 11, Issue 44, 2022, Pages 281-296]
  • Rahnamay Roodposhti, Fraydoon Explaining the relationship between audit quality and operational efficiency of the company by considering the criteria of the auditor's expertise in the industry and the audit fee [Volume 12, Issue 45, 2023, Pages 105-119]
  • Rahnamay Roodposhti, Fraydoon Identifying the components affecting the evolution of management accounting using fuzzy ANP method among companies of the Stock Exchange and Securities Organization [Volume 12, Issue 46, 2023, Pages 391-410]
  • Rahnamay Roodposhti, Fraydoon Providing an analysis model of blockchain application on company performance from the perspective of internal control [Volume 13, Issue 51, 2024, Pages 269-280]
  • Rahnamay Roodposhti, Fraydoon Conceptual framework of management performance audit [Volume 14, Issue 54, 2025, Pages 187-204]
  • Rahnamay Roodposhti, Fraydoon Investigating the Effect of social Justice Dimensions on the Quality of Whistleblowing [Volume 15, Issue 58, 2026, Pages 37-55]
  • Rahnamay Roodposhti, Fraydoon Assessing the moderating role of the quality rating of audit institutions on the relationship between the independence of the board of directors and the change in classification in the Tehran Stock Exchange. [Volume 16, Issue 63, 2027, Pages 259-272]
  • Rahnamay Roodposhti, Frydoon Providing a Model of the Effect of Accounting Information Systems Characteristics on System Performance Based on Moderating Role of Organizational Decentralization and Uncertainty [Volume 10, Issue 37, 2021, Pages 97-111]
  • Rahnamay Roodposhti, Frydoon Presenting a fraud prediction model based on artificial intelligence (support vector machine (SVM) model) [Volume 15, Issue 59, 2026, Pages 175-186]
  • Rahnamay-Roodposhti, Feraydoon Behavioral Biases and The Incentives of Earnings Management [Volume 4, تابستان 1394, 2015, Pages 15-32]
  • Rahnamay.Roodposhti, F. Technology and Accounting [Volume 3, تابستان 1393, 2014, Pages 151-164]
  • Rahnamay.Roodposhti, F. Explaining Actor Network Theory in Accounting from the perspective of knowledge [Volume 4, زمستان 1394, 2015, Pages 119-130]
  • Rahnamay Roodposhty, Fraydoon Meta-analysis of interconnections within the network of actors and providing a communication model based on Iran's accounting information system [Volume 7, Issue 28, 2018, Pages 167-186]
  • Rahnamay Roudposhti, fereyduon Professionalism and Auditors’ Professional Judgment [Volume 6, Issue 22, 2017, Pages 1-12]
  • Rahnema Roodpashti, Fereydoon The Relationship Between Narcissism, Individual Accountability and Fraudulent Financial Reporting [Volume 16, Issue 62, 2027, Pages 101-110]
  • Rahnemaye Roodposhti, Fereydon The model of human resources management in auditing institutions with the approach of foundational data theory [(Articles in Press)]
  • Raiiszade, S. Mohammadreza Environmental Uncertainty, Earnings Management and Stock Returns (The Moderating Impact of Managers' Ability) [Volume 7, Issue 26, 2018, Pages 121-132]
  • Raiiszadeh, Seyed Mohammad Reza Test of Auditors Behavior in Making Balance between the inherent Tasks of Auditing and Marketing Activity [Volume 7, Issue 28, 2018, Pages 15-28]
  • Rajabdoory, Hossein Review of Fars province's industrial managers willingness to implementing kaizen management model [Volume 5, Issue 19, 2016, Pages 105-116]
  • Rajabdoory, Hossein Investigating the Effect of Reasoned Action Theory on the Incidence of Fraud in Financial Reporting [Volume 6, Issue 24, 2018, Pages 135-144]
  • Rajabi, Marjan Identifying quantitative and qualitative drivers and providing a model of their influence on companies' competitiveness decisions. [Volume 15, Issue 60, 2026, Pages 265-287]
  • Rajabi, Roholah Professional power of internal audit [Volume 6, Issue 23, 2017, Pages 169-186]
  • Rakhshan, Mojahed Obstacles to improving audit quality with emphasis on identifying faulty procedures [Volume 13, Issue 52, 2024, Pages 387-403]
  • Ramezani, Aliakbar Audit market share and auditor's opinion: evidence from Iranian audit private sector [Volume 4, بهار 1394, 2015, Pages 77-86]
  • Ramezani, Ali Akbar Providing Suitable Model for Identifying and Analyzing the Factors that Determine the Audit Report Lag [Volume 15, Issue 58, 2026, Pages 301-311]
  • Ramezani, Hamidreza Management Accounting Change and Sustainability: A Conceptual Framework with Institutional Approach [Volume 6, Issue 23, 2017, Pages 47-62]
  • Ramezani, Javad Environmental Uncertainty, Earnings Management and Stock Returns (The Moderating Impact of Managers' Ability) [Volume 7, Issue 26, 2018, Pages 121-132]
  • Ramezani, Javad Provides a Model for Measuring Financial Reporting Readability [Volume 12, Issue 46, 2023, Pages 1-20]
  • Ramezani, Javad Investigating the relationship between intellectual capital, social capital and performance under the conditions of environmental uncertainty and the existence of trade relations in the Tehran Stock Exchange [Volume 10, Issue 39, 2021, Pages 287-302]
  • Ramezani, Javad How testosterone levels affect the relationship between poor internal control and fraudulent financial reporting [Volume 12, Issue 45, 2023, Pages 407-426]
  • Ramezani, Maryam The Impact of Intellectual capital on the financial information quality for listed firms in Tehran Stock Exchange [Volume 1, تابستان 1391, 2012, Pages 37-50]
  • Ramezannejad, Ali Providing a model for determining audit fee with a comparative study approach [Volume 16, Issue 61, 2027, Pages 1-17]
  • Ramezanzadeh Zeidi, Abbas Test Conservatism in Accounting Policies and Earnings Response Coefficient Based on Accounting Variables [Volume 5, Issue 17, 2016, Pages 55-64]
  • Ramrooz, Alireza A review of the 25 years preceding studies in management accounting and control interactionist [Volume 6, Issue 21, 2017, Pages 77-90]
  • Ramsheh, Manijeh Exploring the Relationships between Strategy, Innovation, and Management Control Systems [Volume 2, پاییز 1392, 2013, Pages 61-74]
  • Ramzani, Javad Investigating the effect of psychological characteristics of financial managers on voluntary disclosure of information based on the method of structural equations [Volume 13, Issue 49, 2024, Pages 31-42]
  • Rangraz basaligheh, Azizollah using Lyapunov power calculation in the cost behavior [Volume 10, Issue 39, 2021, Pages 21-28]
  • Ranjbar, Mohammad Hossein Experimental Study of the Role of Collateral Value of Assets and Characteristics of Intangible Assets in Companies with Negative Equity Values [Volume 10, Issue 40, 2021, Pages 27-38]
  • Ranjbar, Mohammad Hossein Providing a Comprehensive Model of Corporate Tax Avoidance Index Calculation [Volume 11, Issue 41, 2022, Pages 1-18]
  • Ranjbar, Mohammad Hossein Designing an efficient model of human resource valuation with grounded theory approach (Case study: Islamic Azad University of Hormozgan province) [Volume 11, Issue 42, 2022, Pages 197-214]
  • Ranjbar, Mohammad Hossein Provide a model of management accounting information system based on business intelligence based on grounded theory [Volume 11, Issue 42, 2022, Pages 357-368]
  • Ranjbar, Mohammad Hossein Proposed model of information disclosure quality within the framework of International Financial Reporting Standards (in accordance with IFRS standards) with background theory [Volume 11, Issue 44, 2022, Pages 465-479]
  • Ranjbar, Mohammad Hossein The Impact of Key Issues of Risk-Based Auditing at the Company Level and at the Account Level on Stock price synchronicity with respect to Governmental and Non-Governmental Institutional Ownership [Volume 14, Issue 53, 2025, Pages 131-150]
  • Ranjbar, Mohammad Hossein The usefulness of the integrated financial reporting model for use by stakeholders (multimodal data-based approach) [Volume 16, Issue 63, 2027, Pages 17-29]
  • Raoofi, Seyedmajid An empirical of the importance of voluntary disclosure of non-financial information on audit quality [Volume 9, Issue 35, 2020, Pages 289-298]
  • Raoofi, Seyedmajid Experimental test of the impact of information perception speed and on audit quality [Volume 10, Issue 39, 2021, Pages 149-156]
  • Rasekhi, Saeed The Impact of Information Quality on liquidity Risk and Market Risk [Volume 2, Issue 5, 2013, Pages 85-98]
  • Rashidi, Behzad Designing a comprehensive model to detect financial fraud in government and non-government companies [Volume 16, Issue 61, 2027, Pages 185-208]
  • Rasouli, Neda Professional judgment in audit and its measurement: concepts, theories and theoretical perspective [Volume 8, Issue 31, 2019, Pages 155-168]
  • Rasouli, Reza Designing an Operational model of Cultural Audit [Volume 10, Issue 38, 2021, Pages 285-300]
  • Rastegar, Mohammad Hasan Evaluation of Internal Control in Parsian Gas Refinery Company According to the Proposed Framework of COSO 2013 [Volume 7, Issue 25, 2018, Pages 193-206]
  • Ravandeh, Mahbubeh Study of the effect organization enterprise resource planning implementation on reliability qualitative characteristic listed companies at Tehran Stock Exchange [Volume 4, بهار 1394, 2015, Pages 87-98]
  • Razaei, Nader The Role of Ownership Structure in the Relevance of the Value of Accounting Information with Emphasis on the Characteristics of the Company [Volume 11, Issue 43, 2022, Pages 37-49]
  • Razavi, Kianoush Investigating the effect of managers' ethical components when making decisions on fulfilling the company's social responsibility (a mixed approach) [Volume 13, Issue 51, 2024, Pages 373-396]
  • Razi, Mohammadali Assessing SHAH model performance – based budgeting (PBB) Possibility Case study : Shiraz municipality [Volume 1, زمستان 1391, 2012, Pages 65-84]
  • Reazei, farzin Assessment of Management Accounting Model for Sustainable Development [Volume 9, Issue 33, 2020, Pages 239-259]
  • Reazei, farzin Investigating the Effectiveness of Managers' Optimism on Socioeconomic Components and Sustainable Performance Reporting (social responsibility) [Volume 9, Issue 35, 2020, Pages 21-34]
  • Reazei, farzin The Effect of Self-efficacy، Locus of Control, and Dark Personality Traits an Opportunistic Earnings Management [Volume 12, Issue 45, 2023, Pages 287-300]
  • Reazei, Farzin Identifying quantitative and qualitative drivers and providing a model of their influence on companies' competitiveness decisions. [Volume 15, Issue 60, 2026, Pages 265-287]
  • Rezaee, Nader Investigation of asset and debt management mechanisms in investment funds based on the foundation's data approach [Volume 15, Issue 58, 2026, Pages 519-535]
  • Rezaee, Razieh The Effect of Growth, Innovation and Knowledge Management on the Relation between the Effect of Growth, Innovation and Knowledge Management on the Relation between the Dimensions of the Balanced Scorecard with Organizational Productivity [Volume 10, Issue 37, 2021, Pages 159-171]
  • Rezaee, Zabihollah Internal Audit Quality in Iran: Barriers& challenges [Volume 7, Issue 27, 2018, Pages 1-28]
  • Rezaei, Ali The Investigation of International Financial Reporting Standards (IFRS), with emphasis on the implementation of Expected Credit Loss Model (ECL) in Iranian Banks [Volume 9, Issue 34, 2020, Pages 1-16]
  • Rezaei, Ali Identifying the structures that affect the implementation of a risk-based audit approach with a grounded theory approach [Volume 15, Issue 57, 2026, Pages 413-428]
  • Rezaei, farzin The effect of internal information shocks on abnormal accumulated returns [Volume 11, Issue 43, 2022, Pages 355-364]
  • Rezaei, Farzin Impact of Operating Cycle and Ownership Structure on Corporate Conservatism by C-Score Method [Volume 2, پاییز 1392, 2013, Pages 75-90]
  • Rezaei, Farzin The effect of Earning Response Coefficient on the Relationship between Stock Returns Synchronicity with firms Abnormal Return and Abnormal Volume [Volume 7, Issue 26, 2018, Pages 43-56]
  • Rezaei, Farzin The Role of Social Impact Risk Management on the Relationship between Sustainable Performance and Investment Performance [Volume 9, Issue 34, 2020, Pages 89-105]
  • Rezaei, Farzin Investigating the Impact of Managers' Lake Of Foresight on Socioeconomic Components of Sustainability Performance Report [Volume 9, Issue 36, 2021, Pages 19-40]
  • Rezaei, Farzin Empirical compliance test of stockholders' and managers' logical decision making on the basis of Accounting information ambiguity Low rates [Volume 10, Issue 37, 2021, Pages 83-96]
  • Rezaei, Farzin The Effect of Organizational Justice , Organizational Trust and Organizational Commitment of Auditors on Audit Whistle-Blowing [Volume 10, Issue 39, 2021, Pages 79-88]
  • Rezaei, Farzin Designing a bias model for tax officials and auditors with grounded theory-based approach [Volume 10, Issue 39, 2021, Pages 303-317]
  • Rezaei, Farzin Evaluating the tax coincidance and income – cost matching during firms Life cycle [Volume 11, Issue 41, 2022, Pages 33-48]
  • Rezaei, Farzin Empirical compliance test of stockholders' and managers' logical decision making on the basis of Accounting information ambiguity High rates [Volume 11, Issue 41, 2022, Pages 357-372]
  • Rezaei, Farzin impact of information and corporate performance [Volume 11, Issue 42, 2022, Pages 21-39]
  • Rezaei, Farzin The Effect of Corporate Governance on managers' optimism and Financial Statement Comparability [Volume 11, Issue 43, 2022, Pages 145-161]
  • Rezaei, Farzin A model for identifying factors that affect the deviation from the Financial Statements standards with auditing approach [Volume 11, Issue 44, 2022, Pages 27-44]
  • Rezaei, Farzin Assessing the Impact of Management Accounting Techniques on the Relationship between Product market competition and Management Performance [Volume 12, Issue 46, 2023, Pages 329-344]
  • Rezaei, Farzin The effect of mismatching costs with revenues on tax coincidence during firms life cycle. [Volume 12, Issue 46, 2023, Pages 441-458]
  • Rezaei, Farzin The natural and motivational optimistic dimensions of managers and its impact on the quality of financial reporting [Volume 12, Issue 48, 2024, Pages 161-176]
  • Rezaei, Farzin Identifying and evaluating the model of the quality of court accountants' comments [Volume 15, Issue 58, 2026, Pages 407-422]
  • Rezaei, Farzin Explaining The Relationship Between Security Threat Assessment, Fear, and Motivation to Protect Accounting Information Systems: A Test of Positive Psychology Theory [Volume 15, Issue 58, 2026, Pages 537-547]
  • Rezaei, Farzin Identifying inadequacies and governance problems in the banking system and providing a model to improve them [Volume 15, Issue 59, 2026, Pages 25-42]
  • Rezaei, Gholamreza The Usefulness of Relief Feature Selection Method in Auditors' Opinion Type Prediction [Volume 6, Issue 21, 2017, Pages 109-120]
  • Rezaei, Gholamreza Modeling Mediating Role of Management Accounting Information System, Motivation, and Organizational Commitment in Strategic Planning and Health Service Managers’ Creation of the Budgetary Slack [Volume 6, Issue 24, 2018, Pages 113-134]
  • Rezaei, Marzieh Evaluation of Audit Quality within the Framework of Organizational Culture and Professional Ethics Analysis [Volume 12, Issue 48, 2024, Pages 191-210]
  • Rezaei, Mehdi Identification of Components and Development of a Model for Improving Corporate Sustainability Based on Modern Management Accounting Methods Using Grounded Theory [Volume 16, Issue 64, 2028, Pages 405-427]
  • Rezaei, Nader Determining halo effect in auditing and its judgmental implications [Volume 10, Issue 40, 2021, Pages 323-334]
  • Rezaei, Nader Explaining effect of different approaches to negotiation techniques in auditing on quality of service delivery [Volume 12, Issue 45, 2023, Pages 183-196]
  • Rezaei, Nader Presenting a portfolio selection model based on agency theory [Volume 12, Issue 46, 2023, Pages 43-56]
  • Rezaei, Nader Introducing an accounting literacy model with an approach based on structural equations [Volume 12, Issue 46, 2023, Pages 259-274]
  • Rezaei, Nader The role of flexibility in audit quality [Volume 12, Issue 47, 2023, Pages 79-92]
  • Rezaei, Nader Impact pattern of management accountants' behavioral responses to paradox of embedded agency [Volume 13, Issue 49, 2024, Pages 75-88]
  • Rezaei, Nader The impact of earnings management through real and accrual items on market confidence [Volume 15, Issue 57, 2026, Pages 275-289]
  • Rezaei, Nader Proposing a Comprehensive Model for Credit Risk Reporting in Financial Institutions: Emphasis on Structural and Content Elements [Volume 16, Issue 64, 2028, Pages 329-357]
  • Rezaei,, Fatemeh Presenting a corporate governance model in the health sector based on the foundation's data approach [Volume 15, Issue 57, 2026, Pages 331-351]
  • Rezaei Pitenoei, Yasser A Model for Efficacy of audit committee and value relevance of accounting information: Structural equation modeling approach [Volume 6, Issue 24, 2018, Pages 1-12]
  • Rezaei pitenoei (Ph.D), Yasser Job stress analysis and simulation in the auditing profession: a dynamic systems modeling approach [Volume 11, Issue 42, 2022, Pages 41-57]
  • Rezaei Yamin, Faezeh Investigating the Match Citation between Dissertations of Management Accounting Graduates and Research Activities of Faculty Members in Shiraz& Tehran Universities (1380-1390) [Volume 5, Issue 17, 2016, Pages 147-155]
  • Rezaie, Nader The Role of Earning Management through Income and Accrual items the Relevance of Accounting Information [Volume 8, Issue 32, 2019, Pages 285-300]
  • Rezaii, Younes Designing and explaining the online shopping behavior model of fast consumer products with low engagement with an attitude on cost management [Volume 13, Issue 50, 2024, Pages 279-294]
  • Rezazadeh, Farzaneh The Effect of Self-efficacy، Locus of Control, and Dark Personality Traits an Opportunistic Earnings Management [Volume 12, Issue 45, 2023, Pages 287-300]
  • Rezazadeh, Javad Examining the effects of the lack of a theoretical audit framework [Volume 11, Issue 43, 2022, Pages 163-174]
  • Rezazadeh, Roohollah The effect of Conditional and Unconditional conservatism on earning quality using Basu, Ball, R & Shivakumar models [Volume 3, زمستان 1393, 2014, Pages 23-32]
  • Rezghi Shirsavar, Vali The Relationship between Accounting Conservatism and Quality of Financial Reporting with Firm Future Investment Efficiency and Change in Liabilities for Future [Volume 6, Issue 24, 2018, Pages 13-26]
  • Riahi, fatemeh Presenting the competency model of audit committee based on grounded theory [Volume 15, Issue 59, 2026, Pages 155-173]
  • Riazi, Hamed Test of Stakeholders Theory in Working capital Policy [Volume 10, Issue 39, 2021, Pages 89-98]
  • Riazi, Hamed The Impact of Human Capital Productivity on Cash Holdings: A Test of Stakeholders Theory [Volume 13, Issue 49, 2024, Pages 89-98]
  • Riazi, Ladan Propose a model for successful IT auditing in Iran's banking industry [Volume 15, Issue 58, 2026, Pages 383-405]
  • Robati, Mahbubehsadat The effects of components of accruals on the relationship between external financing activities and future stock returns in the Companies Listed in Tehran Stock Exchange [Volume 4, زمستان 1394, 2015, Pages 91-102]
  • Roostaie, Shekoofeh The Investigation of Relationship Between Smoothing Taxable Income with Tax Avoidance and its Information Content [Volume 3, تابستان 1393, 2014, Pages 35-46]
  • Roosta Meymandi, Azam Review of Fars province's industrial managers willingness to implementing kaizen management model [Volume 5, Issue 19, 2016, Pages 105-116]
  • Roozbahani, Fatemeh The relationship between earnings manipulation and unqualified audit report [Volume 6, Issue 23, 2017, Pages 145-154]
  • Roshan, Mohammad Measuring credit risk and capital adequacy according to the size and ownership structure of Iran's listed banks based on the generalized panel moments model (GMM). [Volume 14, Issue 54, 2025, Pages 313-329]
  • Rostami, Mahdi Fraud in Financial Statements and the Moderating Role of the Audit Committee: The Fuzzy Hierarchy Analysis (FAHP) Approach and the Hexagon Model. [Volume 15, Issue 60, 2026, Pages 71-87]
  • Rostami, Vahab The Impact of Auditor Conservatism on the Relationship between The Readability of Financial Information and The Specific Volatility of Stock Returns [Volume 15, Issue 58, 2026, Pages 25-36]
  • Rostami Jaz, Hamid Providing a possible framework for clarifying managerial biases based on uncertainty conditions [Volume 16, Issue 61, 2027, Pages 69-88]
  • Rostami Mazoee, Nemat Evaluation of Audit Quality within the Framework of Organizational Culture and Professional Ethics Analysis [Volume 12, Issue 48, 2024, Pages 191-210]
  • Rostami mazouei, Nemat Identifying the Effective Factors of Electronic Internal Audit in Reducing Company Risk. [Volume 16, Issue 64, 2028, Pages 429-442]
  • Rostami Mazoui, nemat Explaining and presenting the conceptual framework of auditors' professional doubt, human values ​​and actions in this field using the structural equation model [Volume 13, Issue 51, 2024, Pages 353-372]
  • Rostami Mazoui, nemat Explaining and presenting the conceptual framework of auditors' professional skepticism, individual differences, behavioral goals and actions in this field: a test of the theory of planned behavior. [Volume 13, Issue 52, 2024, Pages 423-442]
  • Rostaminasab, Shahram Identifying and prioritizing factors of ethical behavior of internal auditors with emphasis on improving effectiveness, efficiency, cost-effectiveness, and professional ethics [Volume 16, Issue 64, 2028, Pages 287-298]
  • Rostami OstadKelayeh, Shoeyb Efficiency of business risk auditing approach in Iran based on the dimensions of legitimacy theory [Volume 13, Issue 52, 2024, Pages 121-136]
  • Rouhani, mohsen Provide an optimal model of internal control with emphasis on the role of criteria Guidance system: artificial intelligence approach [Volume 10, Issue 40, 2021, Pages 391-405]
  • Rouhani, mohsen Optimal internal control modeling of TOPSIS approach and NCA algorithm [Volume 13, Issue 50, 2024, Pages 29-43]
  • Rouhani, Saeed Designing a management accounting information system approach based on decision support by using fuzzy TOPSIS algorithm [Volume 1, زمستان 1391, 2012, Pages 85-94]
  • Royaee, Ramezanali Audit market share and auditor's opinion: evidence from Iranian audit private sector [Volume 4, بهار 1394, 2015, Pages 77-86]
  • Royaee, Ramezanali Investigation the Philosophical Mentality Dimensions of Occupying Auditor in Audit Profession [Volume 4, تابستان 1394, 2015, Pages 43-52]
  • Royaee, Ramezanali Investigating the Audit Fees Stickness and Structural Effects on Auditing Audit Deviation from the Standard Model [Volume 6, Issue 24, 2018, Pages 95-112]
  • Royaee, Ramezanali Metacognition, connotative meaning dimensions and management accountants' decision making: Studying Accounting students' minds [Volume 7, Issue 26, 2018, Pages 11-30]
  • Royaee, Ramezanali Guanxi & Auditor's Independence: social connections Theory Test [Volume 8, Issue 30, 2019, Pages 27-40]
  • Royaee, Ramezanali Impact of Political ideology and professional commitment on professional judgment of auditors [Volume 10, Issue 39, 2021, Pages 57-67]
  • Royaee, Ramezan Ali Providing a model for determining audit fee with a comparative study approach [Volume 16, Issue 61, 2027, Pages 1-17]
  • Royaei, Ramezanali Distinction and Making clear of Influence of “Geographic situation and micro cultures” on Cost Stickiness in Paper Money Stock Exchange Companies in Tehran [Volume 7, Issue 27, 2018, Pages 39-50]
  • Royaei, Ramzanali A Survey of Auditors' Perceptions of Implementation International Financial Reporting Standards (IFRS( [Volume 8, Issue 32, 2019, Pages 161-180]
  • Royaer, Ramezanali The Effect of Ethical Ideology on Auditors' Professional Judgment with the Mediating Role of Professional Commitment [Volume 11, Issue 44, 2022, Pages 145-158]
  • Royaie, Ramezan Ali The effect of Social Conservatism and Machiavellianism on Auditor's Independence [Volume 6, Issue 22, 2017, Pages 75-86]
  • Royayee, Ramezanali Effect of political management on the relationship between productivity and the cost of equity : Test of Political Economy Theory [Volume 4, تابستان 1394, 2015, Pages 123-132]
  • Royayee, Ramezanali Effect of political management on the relationship between productivity and the cost of equity : Test of Political Economy Theory [Volume 4, پاییز 1394, 2015, Pages 27-36]
  • Royayee, Ramezanali The moderating role of adopting International Financial Reporting Standards (IFRS) on the relationship between Earning Quality With equity costs (Empirical Evidence: Banks and Insurance firms and Investments firms in Tehran Stock Exchange) [Volume 8, Issue 30, 2019, Pages 15-26]
  • Royayi, Ramadan Ali Determining the Appropriate Model of Corporate Social Responsibility Auditing (Corporate Ethics) from the Perspective of Human Rights and Their Social Values Using Exploratory Factor Analysis and Structural Equation Modeling [Volume 7, Issue 25, 2018, Pages 99-122]
  • Rramazan Ahmadi, Mohamad Economic consequences Qualified audit opinions on the listed companies in Tehran Stock Exchange [Volume 4, بهار 1394, 2015, Pages 67-76]
  • Rramazan Ahmadi, Mohamad The Impact of Real and Accrual Earning on Stock Market Value by Sobel Test [Volume 8, Issue 32, 2019, Pages 181-196]
  • Rramazan Ahmadi, Mohamad The Effect of CEO Power on Fraudulent Financial Reporting Quality [Volume 12, Issue 45, 2023, Pages 317-334]
  • Ruhi shahalibaglou, Davood The Effect of Positiveness on the Professional Judgment of Auditors [Volume 10, Issue 40, 2021, Pages 151-165]
S
  • Saadat, Shahrzad The effect of audit credibility in attracting grants in non-profit organizations and municipalities [Volume 3, بهار 1393, 2014, Pages 79-90]
  • SAADI, esmat presentation multi - objective mathematical model of supplier selection in green closed loop supply chain [Volume 9, Issue 35, 2020, Pages 83-101]
  • Saber, Amir Product Market Competition, Asymmetric Cost Behavior, Managerial Expectation about Future Sales: Analysis of the whole Business Environment of Iran. [Volume 7, Issue 26, 2018, Pages 31-42]
  • Sadatian Farivar, Mohammad Hassan Relationship between Financial Limitation and Audit Quality in Companies Listed in Tehran Stock Exchange [Volume 9, Issue 34, 2020, Pages 363-373]
  • Sadeghi, Yadollah The Development of Innovation Management Model in Petrochemical Companies Producing Polyethylene Products in Iran and prioritize the factors of using Analytic network process (ANP) fuzzy [Volume 7, Issue 27, 2018, Pages 163-180]
  • Sadeghian, Masoud The role of ethics in strategic interaction between independent auditor and management based on game theory [Volume 8, Issue 29, 2019, Pages 43-56]
  • Sadeghi Dehcheshmeh, Sadegh Explanation of conceptual maps for accounting training based on Ausubel learning theory [Volume 13, Issue 49, 2024, Pages 215-232]
  • Sadeghzadeh Maharluie, M. Management Accounting Change and Sustainability: A Conceptual Framework with Institutional Approach [Volume 6, Issue 23, 2017, Pages 47-62]
  • Sadeghzadeh Maharluie, Mohammad Cost Stickiness and Cost Inertia: Two Cost Driver Model of Cost Asymmetric Behavior [Volume 8, Issue 29, 2019, Pages 135-148]
  • Sadeh, Shaghayegh Internal Control Report Disclosure, Agency Cost and Earnings Management Internal Control Report Disclosure, Agency Cost and Earnings Management [Volume 7, Issue 25, 2018, Pages 29-40]
  • Sadidi, Mahdi Effective factors on the level of exposition of future information in annual reports of companies accepted in Tehran stock market [Volume 4, زمستان 1394, 2015, Pages 57-68]
  • Sadidi, Mahdi The Impact of Managerial Ability on Audit Fees in Listed Companies in Tehran Stock Exchange [Volume 6, Issue 24, 2018, Pages 79-94]
  • Sadr Ara, Mehrdad The effect of internal information shocks on abnormal accumulated returns [Volume 11, Issue 43, 2022, Pages 355-364]
  • Sadri, Parvin Meta-analysis of interconnections within the network of actors and providing a communication model based on Iran's accounting information system [Volume 7, Issue 28, 2018, Pages 167-186]
  • Saedi, Rahman Identifying Factors Influencing Auditing Fair Value Accounting Estimates Using Exploratory Factor Analysis [Volume 15, Issue 57, 2026, Pages 41-56]
  • Saedi, Rahman Investigating the factors affecting the uncertainty of stock investors based on the uncertainty of macroeconomic factors [Volume 16, Issue 63, 2027, Pages 85-100]
  • Saeedi, Hamid customer experience management model and brand loyalty in high products involvement And its functions in pricing and pricing products and services. The "Mixed Methods Research" [Volume 9, Issue 35, 2020, Pages 273-287]
  • Saeedi, Masoud The effects of components of accruals on the relationship between external financing activities and future stock returns in the Companies Listed in Tehran Stock Exchange [Volume 4, زمستان 1394, 2015, Pages 91-102]
  • Saeidnia, Hamidreza customer experience management model and brand loyalty in high products involvement And its functions in pricing and pricing products and services. The "Mixed Methods Research" [Volume 9, Issue 35, 2020, Pages 273-287]
  • Saeidnia, Hamidreza Explain the concept of customer confusion by using phenomenology in choosing brand (banks) by considering the variables such as brand equity and activity-based costing [Volume 9, Issue 36, 2021, Pages 53-65]
  • Saeidy, Parviz Presentation of the Quality Model for the Disclosure of Accounting Information Based on the Analysis of Financial Behavior of Cognitive Psychological Viewers [Volume 7, Issue 27, 2018, Pages 63-82]
  • Safaei, Mohammad The effect on earnings management and financial management in the corporate governance of listed companies in Tehran Stock Exchange [Volume 6, Issue 23, 2017, Pages 131-144]
  • Safari, Hossein The Impact of Developing Ethical Behavior on Improving Professional Accountants' Behavior [Volume 8, Issue 29, 2019, Pages 187-202]
  • Safari, Hossein Types, levels and stages of human resource auditing: applying meta-synthesis method [Volume 9, Issue 35, 2020, Pages 135-157]
  • Safari, Zahra Machiavellianism and Auditor's Individual Effectiveness [Volume 7, Issue 26, 2018, Pages 105-120]
  • Safari Gerayeli, Mehdi Designing a pattern to Promote the quality of auditors' working life in order to improve the quality and efficiency of auditing [Volume 12, Issue 46, 2023, Pages 579-594]
  • Safari Gerayli, Mehdi Abnormal Audit Report Lags and Future Restatements: Moderating Role of Economic Bonding and auditor industry specialization [Volume 6, Issue 23, 2017, Pages 155-168]
  • Safari Gerayli, Mehdi A Model for Efficacy of audit committee and value relevance of accounting information: Structural equation modeling approach [Volume 6, Issue 24, 2018, Pages 1-12]
  • Safari Gerayli, Mehdi Provides a template for understanding auditors' skepticism with a content analysis approach [Volume 7, Issue 25, 2018, Pages 11-28]
  • Safari Gerayli, Mehdi Internet disclosure of financial information and firm value: An Empirical test of signaling theory [Volume 7, Issue 26, 2018, Pages 1-10]
  • Safari Gerayli, Mehdi Matrix Evaluation of the Themes Forming the Narrative Accounting Framework [Volume 16, Issue 61, 2027, Pages 279-298]
  • Safarnezhad Boroujeni, Amin The effect of financial reporting tone on stock returns of companies listed on the Tehran Stock Exchange [Volume 12, Issue 46, 2023, Pages 429-440]
  • Safdarian, Leila Identifying Factors Influencing Auditing Fair Value Accounting Estimates Using Exploratory Factor Analysis [Volume 15, Issue 57, 2026, Pages 41-56]
  • Safikhani, Fahimeh The moderating effect of corporate governance on the relationship between voluntary disclosure and Corporate financial performance [Volume 13, Issue 51, 2024, Pages 233-254]
  • Safikhani, Farhad The antecedents of fraudulent financial reporting in companies in financial crisis [Volume 12, Issue 45, 2023, Pages 251-270]
  • Safipour Afshar, Mojtaba The Effect of Audit Management by Managers on Detection of Misstatements by Auditors Considering Professional Skepticism of Auditors [Volume 7, Issue 25, 2018, Pages 67-80]
  • Saghafi, Ali Linear and Non Linear regression models for cash flow forecasting [Volume 2, زمستان 1392, 2013, Pages 141-156]
  • Saghafi, Ali Audit quality audit and corporate governance mechanisms [Volume 8, Issue 31, 2019, Pages 261-272]
  • Sahari, Mohammadreza Corporate governance characteristics, strategic management accounting and management accounting [Volume 12, Issue 45, 2023, Pages 149-163]
  • Sahmaniasl, Mohammad Ali Corporate Governance, CEO Power and Capital Structure Decisions of Companies: A Principal Component Analysis Approach [Volume 12, Issue 47, 2023, Pages 215-232]
  • Salahinejad, Maryam The effect of audit credibility in attracting grants in non-profit organizations and municipalities [Volume 3, بهار 1393, 2014, Pages 79-90]
  • Salari, Hojjatallah Providing a corporate tax model based on the quality of financial reporting [(Articles in Press)]
  • Salari Abarghuoi, Mohammad The Relationship Between Strategy-Structure Fit And Performance In Family Firms (Case Study: family firms based in the industrial town of Yazd province) [Volume 3, تابستان 1393, 2014, Pages 1-12]
  • Salehi, Ali Asghar Providing a qualitative model for the effects of independent auditors' cognitive biases On the outcome and style of negotiations between the auditor and the employer [Volume 14, Issue 56, 2025, Pages 207-221]
  • Salehi, allah karam Evaluation of the readiness of the agricultural research, education and promotion organization to implement the cost price system using Mackenzie's 7S model [Volume 15, Issue 59, 2026, Pages 303-326]
  • Salehi, Allahkaram A Review on the Measurement Models of the Earnings Management: Discretionary Accruals –based Models and Discretionary Revenues-based Model [Volume 4, زمستان 1394, 2015, Pages 103-118]
  • Salehi, Allahkaram The Investigation of Unconditional Conservatism on Value Relevance of Accounting Information [Volume 5, Issue 17, 2016, Pages 111-121]
  • Salehi, Allah Karam A propositional content paradigm of financial performance deficiencies: A case study of Abadan Oil Refining Company [Volume 9, Issue 36, 2021, Pages 123-145]
  • Salehi, Allah Karam Presenting an interpretative model of competitive values of green accounting in Tehran Stock Exchange - an analysis based on Q method [Volume 14, Issue 54, 2025, Pages 89-110]
  • Salehi, Allah Karam Modeling the accuracy of management earnings forecasting in different economic regimes [Volume 16, Issue 62, 2027, Pages 139-167]
  • Salehi, Allah-Karam Systematic Evaluation of the Consequences and Drivers of Independent Auditors' Cognitive Styles [Volume 13, Issue 51, 2024, Pages 323-336]
  • Salehi, AllahKaram Investigating the Effect of Audit Quality on Sustainability of Earnings (Case study: a Comparison between Financially-Distressed Companies and the Rest of Companies in Tehran Stock Exchange) [Volume 5, Issue 20, 2017, Pages 47-60]
  • Salehi, AllahKaram The Effect of Economic Uncertainty on Accrual Based Earnings Management and Real Earnings Management [Volume 8, Issue 30, 2019, Pages 95-116]
  • Salehi, Borzoo A Review on the Measurement Models of the Earnings Management: Discretionary Accruals –based Models and Discretionary Revenues-based Model [Volume 4, زمستان 1394, 2015, Pages 103-118]
  • Salehi, Borzoo The Investigation of Unconditional Conservatism on Value Relevance of Accounting Information [Volume 5, Issue 17, 2016, Pages 111-121]
  • Salehi, Mahdi Prediction of auditor's selectoin by using Heuristic Algoritms in Tehran Stock Exchange [Volume 4, تابستان 1394, 2015, Pages 63-74]
  • Salehi, Mahdi The Association between Client-specific Investment Opportunities and Audit Fees of Industry Specialists and Non-Specialists [Volume 5, Issue 17, 2016, Pages 135-145]
  • Salehi, Mahdi Prioritize the elements of the quality of audit reports using Fuzzy (AHP) [Volume 5, Issue 18, 2016, Pages 15-27]
  • Salehi, Mahdi Extracting the cause and effect relationship of variables affecting the quality of financial reporting using DEMATEL's approach [Volume 14, Issue 54, 2025, Pages 37-55]
  • Salehi, Mehdi Auditor Quality (Precision ) Test and Audit Market Competition [Volume 13, Issue 51, 2024, Pages 95-112]
  • Salehi, Mehdi Analyzing and examining the impact of blockchain on auditing, identifying the possibility of occurrence and preventing fraud [Volume 15, Issue 60, 2026, Pages 245-264]
  • Salehi Amiri, S. Reza Determining the Appropriate Model of Corporate Social Responsibility Auditing (Corporate Ethics) from the Perspective of Human Rights and Their Social Values Using Exploratory Factor Analysis and Structural Equation Modeling [Volume 7, Issue 25, 2018, Pages 99-122]
  • Salehi Amri, Seyed Reza Designing a strategic cultural management model based on the components of innovation economics and its report quality [Volume 8, Issue 30, 2019, Pages 189-200]
  • Salehifar, Mohammad Evaluation of Corporate Governance Dimensions in Banks Through Social Theory Paradigms [Volume 10, Issue 38, 2021, Pages 129-143]
  • Salehi Kamamardakhi, Seyedeh Samaneh The Impact of Organizational Ethics and Culture on the Auditor's Professional Judgment [Volume 13, Issue 52, 2024, Pages 313-332]
  • Salem Dezfuli, Babak The Effect of Economic Uncertainty on Accrual Based Earnings Management and Real Earnings Management [Volume 8, Issue 30, 2019, Pages 95-116]
  • Salmani, Changiz Identifying The Dimensions and Components and Predictive Characteristics of Professional Auditors' Judgments [Volume 11, Issue 44, 2022, Pages 1-13]
  • Samadi, Mahmoud Determinants of Legal Claims and Arbitration against Auditors (Based on Grounded Theory Approach) [Volume 16, Issue 61, 2027, Pages 89-114]
  • Samadi Lagarani, Mahmoud Comparative Study of the Entrepreneur and Non-Entrepreneur Auditors’ Attitude to Effective Factors of Their Independence [Volume 7, Issue 27, 2018, Pages 83-94]
  • Samadi Largani, Mahmood An integrated Ethical Decision-Making Model in the Community of Certified Public Accountants Using Grounded Theory [Volume 10, Issue 38, 2021, Pages 223-239]
  • Samadi Largani, Mahmoud Identifying the Effective Factors of Electronic Internal Audit in Reducing Company Risk. [Volume 16, Issue 64, 2028, Pages 429-442]
  • Samadi Lorgani, Mahmoud The relationship between working capital management and cash holding companies listed in Tehran Stock Exchange [Volume 2, Issue 5, 2013, Pages 39-52]
  • Samaeii baghbadorani, Mohammad reza The effect of time asymmetry of profit announcements on the uncertainty of stock investors [Volume 15, Issue 57, 2026, Pages 195-209]
  • Samarghandi, Hamed Optimal selection of non-human actors affecting the accounting information system [Volume 12, Issue 47, 2023, Pages 195-214]
  • Sanei, Masoud Presenting a Budgeting Model in Data Envelopment Analysis Based on Performance Evaluation of Decision Making Units [Volume 8, Issue 31, 2019, Pages 85-92]
  • Saraf, Fatemeh The role of performance metrics in explaining investment efficiency With emphasis on the method of artificial intelligence [Volume 13, Issue 51, 2024, Pages 151-168]
  • Sardari, Ahmad Brand Attachment Model based on Customer Experience in Shopping Malls by Considering the Role of Activity Base Cost The "Mixed Methods Research" [Volume 12, Issue 47, 2023, Pages 129-144]
  • Sarie Algadam, Nasim The effect of Pricing of Accruals On relationship between Accounting Comparability with Earning Sustainability and Auditing Fees [Volume 16, Issue 63, 2027, Pages 119-136]
  • Sarkhani Ganji, Hamid Reza The impact of management accounting systems on development of intellectual capital dimensions and financial performance by emphasis on business intelligence in Iran capital market [Volume 10, Issue 37, 2021, Pages 255-270]
  • Sarmad Saidy, Soheil Modeling the Impact of Ethical Values on Empowering Postmodern Customers in the Banking Industry [Volume 9, Issue 33, 2020, Pages 285-295]
  • Sarooyi, somayyeh Fuzzification of Supply Chain Financial Services Management System Based on Blockchain Data Sharing, Internet of Things and Edge Computing [(Articles in Press)]
  • Sarraf, Fatemeh Linear and Non Linear regression models for cash flow forecasting [Volume 2, زمستان 1392, 2013, Pages 141-156]
  • Sarraf, Fatemeh The Impact of Job Stress and Resilience of Auditors on Audit Quality [Volume 9, Issue 33, 2020, Pages 260-267]
  • Sarraf, Fatemeh Investigating the Factors Affecting the Performance of Audit Committees Using the Meta-Synthesis Method [Volume 9, Issue 34, 2020, Pages 107-126]
  • Sarraf, Fatemeh The impact of management accounting systems on development of intellectual capital dimensions and financial performance by emphasis on business intelligence in Iran capital market [Volume 10, Issue 37, 2021, Pages 255-270]
  • Sarraf, Fatemeh Improving and upgrading the tax audit selection model based on taxpayers' risk in the tax system. [Volume 10, Issue 38, 2021, Pages 205-222]
  • Sarraf, Fatemeh Provide an integrated model of the challenges and barriers to the effectiveness of audit committees using the Grand Theory approach [Volume 11, Issue 41, 2022, Pages 95-110]
  • Sarraf, Fatemeh A MODEL OF AUDIT COMMITTEE PERFORMANCE EVALUATION IN IRAN CAPITAL MARKET [Volume 11, Issue 42, 2022, Pages 215-232]
  • Sarraf, Fatemeh Identifying the Indicators and Components of Social Responsibility in Audit Institutions Using the Grounded Theory Approach [Volume 11, Issue 43, 2022, Pages 225-251]
  • Sarraf, Fatemeh Strategic Evaluation of Domestic Auditing Software Development Policy in Iranian Commercial Holdings [Volume 12, Issue 47, 2023, Pages 1-12]
  • Sarraf, Fatemeh Iran's Social Accounting Matrix with a Focus on Taxation and the Environment [Volume 12, Issue 47, 2023, Pages 59-78]
  • Sarraf, Fatemeh A Comprehensive Model Of Accounting Research Methodology [Volume 13, Issue 49, 2024, Pages 99-138]
  • Sarraf, Fatemeh The role of different dimensions of social responsibility in non-financial performance of companies based on MLP neural network model and genetic algorithm [Volume 13, Issue 52, 2024, Pages 61-75]
  • Sarraf, Fatemeh The role of political ideology and auditors' professionalism on organizational professional conflict [Volume 14, Issue 53, 2025, Pages 305-322]
  • Sarraf, Fatemeh Measuring credit risk and capital adequacy according to the size and ownership structure of Iran's listed banks based on the generalized panel moments model (GMM). [Volume 14, Issue 54, 2025, Pages 313-329]
  • Sarraf, Fatemeh Identifying factors affecting the financial decisions of managers with an emphasis on organizational intelligence and competitive intelligence and an inflated perception of literacy [Volume 15, Issue 60, 2026, Pages 229-244]
  • Sarraf, Maryam The Impact of Job Stress and Resilience of Auditors on Audit Quality [Volume 9, Issue 33, 2020, Pages 260-267]
  • Sarraf, Maryam The Impact of Auditors' Cognitive Style on Fraud Risk Assessment: (A Test of Kolb's Experiential Learning Theory) [Volume 9, Issue 34, 2020, Pages 253-275]
  • Sarvi, Azam Study of Accounting Standards From the Point of View Understandability by Audiences: Content Analysis and Assessment Readability [Volume 8, Issue 32, 2019, Pages 31-50]
  • Sayadi Somar, Ali A selective model of internal audit growth stages in the oil industry from the perspective of professional experts using the theme analysis method [Volume 16, Issue 62, 2027, Pages 169-188]
  • SAYADI SOMAR, ali Provide a model based on contingency theory; New analytical from factors affecting on the determination cost and financial control of products [Volume 9, Issue 34, 2020, Pages 17-34]
  • SAYADI SOMAR, ali A new analysis of the factors influencing the philosophy of value creation; the empirical testing of contingency theory [Volume 9, Issue 35, 2020, Pages 51-67]
  • SAYADI SOMAR, ali The impact of debt default dimensions and buying opinions on financial status with the moderating role of business continuity [Volume 16, Issue 61, 2027, Pages 19-29]
  • Seddighi, Roohollah Identifying the dimensions, components and indicators of the anti-money laundering system In the Tax Affairs Organization of the country [Volume 15, Issue 58, 2026, Pages 1-23]
  • Sedighi, Rohollah The relationship between audit quality and audit committee with earning management and cash flow management [Volume 6, Issue 22, 2017, Pages 13-24]
  • Sehat Baramcheh, Azam Providing an Audit Judgment Model based on Artificial Intelligence [Volume 15, Issue 60, 2026, Pages 191-210]
  • Sehat Baramcheh, Azam The impact of factors based on artificial intelligence components (intelligence, design, selection) on auditors' judgments [Volume 16, Issue 61, 2027, Pages 2165-278]
  • Sehhat, Mohsen The Association between Client-specific Investment Opportunities and Audit Fees of Industry Specialists and Non-Specialists [Volume 5, Issue 17, 2016, Pages 135-145]
  • Sepasi, Sahar A Theoretical Model of Corporate Governance and Environmental Disclosures Based on Cost Management Approach [Volume 3, بهار 1393, 2014, Pages 147-160]
  • Sepasi, Sahar A Conceptual Model for Iranian CPA's Professional Skepticism Using EFA and SE Modeling [Volume 4, پاییز 1394, 2015, Pages 107-116]
  • Sepasi, Sahar Effect of Managerial Overconfidence on Audit fee with emphasis on Audit fee Role [Volume 5, Issue 19, 2016, Pages 129-138]
  • Sepasi, Sahar A Meta Analysis on Corporate Social Responsibility on Accounting and Auditing Researches: Content analysis method [Volume 11, Issue 44, 2022, Pages 329-345]
  • Sepasi, Sahar Determining Factors Affecting Resilience in Auditing using Shannon's Entropy Technique [Volume 13, Issue 51, 2024, Pages 217-232]
  • Sepasi, Sahar Meta composing the areas affecting management accounting in Iran [Volume 16, Issue 63, 2027, Pages 221-246]
  • Sepehrian, Zaher Calibration of Developed Model of Beneish: System Dynamics Approach [Volume 16, Issue 62, 2027, Pages 237-263]
  • Setareh, leila The Relationship between Professional Identity and Auditor's Objectivity: Social Identity Theory Test [Volume 10, Issue 38, 2021, Pages 87-96]
  • Setareh, leila Commitment and Dysfunctional behavior of the auditor: A test of social exchange theory using the moderating role of the individual's Ethical identity [Volume 12, Issue 47, 2023, Pages 161-176]
  • Seyfi, Ghazaleh Presenting a Model of Individual Decision-Making based on Behavioral, Demographic, and Financial Self-Efficacy Factors, Considering Investors' Lifetime Preferences [Volume 16, Issue 64, 2028, Pages 505-520]
  • Seyyedi, S Jalal The effect of Accounting Conservative and Tax Income on Tax Avoidance [Volume 3, تابستان 1393, 2014, Pages 13-34]
  • Shaban, Rezvan The effect of Social Conservatism and Machiavellianism on Auditor's Independence [Volume 6, Issue 22, 2017, Pages 75-86]
  • Shabani, Keyvan The value relevance of accounting standards: The case of Tehran security exchange [Volume 3, بهار 1393, 2014, Pages 135-146]
  • Shabani, Keyvan The association of economic reforms, corporate governance and privatization method with performance of privatized companies in Iran and Turkey [Volume 4, تابستان 1394, 2015, Pages 107-122]
  • Shabani Khfari, Gholamreza Supply Chain Costing Model in the Drinking Industry [Volume 8, Issue 32, 2019, Pages 83-98]
  • SHabgoo Monsef, Seyed Mahmoud The Impact of Commercial Press Information on Accrual-Based Earning Management [Volume 12, Issue 46, 2023, Pages 527-542]
  • Shafiee Roodposhti, Maysam Investigation of Financial Graft on Bank Saderat Brand Equity in Customer View [Volume 2, زمستان 1392, 2013, Pages 55-70]
  • Shafiei, Bijan Designing and compiling an organizational disclosure model to reduce organizational corruption studied in universities of medical sciences in Tehran [Volume 16, Issue 63, 2027, Pages 71-84]
  • Shafiei, Hossein Information Content of SG&A Ratio in the Firms Listed in Tehran Stock Exchange [Volume 2, Issue 5, 2013, Pages 15-26]
  • Shahabi, Sonoor The Effect of Organizational Justice , Organizational Trust and Organizational Commitment of Auditors on Audit Whistle-Blowing [Volume 10, Issue 39, 2021, Pages 79-88]
  • Shahed Hossein, Samaneh Explaining the Relationship between EQ With a variety of profit management emphasizing self-esteem of managers [Volume 8, Issue 32, 2019, Pages 273-284]
  • Shahikitash, Mohammad Nabi The relationship between competitive or monopolistic market and stock returns (Case Study: Tehran Stock Exchange) [Volume 1, بهار 1391, 2012, Pages 85-100]
  • Shahmoradi, Nassim The Impact of Demographic Variables in Improving of Users' Perception of Corporate Social Responsibility Presented in Visual Financial Statements [Volume 8, Issue 30, 2019, Pages 1-14]
  • Shah Moradi, Nasim Identifying dimensions and components of well-being using Meta-synthesis method and determining its importance level from the point of view of accountants using fuzzy screening method [Volume 15, Issue 57, 2026, Pages 1-19]
  • Shahrestani, Soheila Adaptation of management accounting techniques and performance appraisal indicators in small and medium-sized enterprises [Volume 12, Issue 48, 2024, Pages 211-230]
  • Shahriari, M. A Model for Measuring Banks Financial Performance Based on value creation analysis [Volume 2, پاییز 1392, 2013, Pages 115-122]
  • Shahsahebi, Seyed Mostafa Analysis of Ability Management with Emphasis on the Role of Accounting and Corporate Governance Indicators (Artificial Intelligence Method) [Volume 9, Issue 33, 2020, Pages 74-90]
  • Shahsavarzehi narouei, Raheleh Cost management model saw based on cost behavior [Volume 11, Issue 41, 2022, Pages 271-284]
  • Shahvalizadeh, Adel The Role of Earning Management through Income and Accrual items the Relevance of Accounting Information [Volume 8, Issue 32, 2019, Pages 285-300]
  • Shahveisi, Farhad Identifying the Aspects and Elements of auditors’ Critical Thinking; Presenting a Conceptual Model [Volume 13, Issue 51, 2024, Pages 23-42]
  • Shahveisi, Farhad Identifying and prioritizing factors of ethical behavior of internal auditors with emphasis on improving effectiveness, efficiency, cost-effectiveness, and professional ethics [Volume 16, Issue 64, 2028, Pages 287-298]
  • Shahverdiani, Shadi Performance measurement based on multiple accounting variables [Volume 3, بهار 1393, 2014, Pages 69-78]
  • Shahverdiani, Shadi Evaluation of uncertainty and the absence of focus on management accounting systems in the areas of electricity distribution company in Tehran [Volume 4, پاییز 1394, 2015, Pages 125-132]
  • Shakeri, Aydin Optimum cash flow in company activity cycle (growth, maturity, and wane) to emphasize on the risk of financing and profitability [Volume 7, Issue 26, 2018, Pages 83-94]
  • Shakeri, Mahrokh Internal Auditors’ Involvement in Enterprise Risk Management (REM) [Volume 2, پاییز 1392, 2013, Pages 29-48]
  • Shammakhi, Hamid Reza Providing a Comprehensive Model of Corporate Tax Avoidance Index Calculation [Volume 11, Issue 41, 2022, Pages 1-18]
  • Shammakhi, Hamid Reza Providing an Audit Judgment Model based on Artificial Intelligence [Volume 15, Issue 60, 2026, Pages 191-210]
  • Shammakhi, Hamid Reza The impact of factors based on artificial intelligence components (intelligence, design, selection) on auditors' judgments [Volume 16, Issue 61, 2027, Pages 2165-278]
  • Shams, Mohammad Reza Combined Design of SWOT and QFD Methods in Developing Business Strategies in Economic Situation (Case Study: Iran Packaging Company) [Volume 7, Issue 25, 2018, Pages 239-250]
  • SHAMSEDINI, ESMAEIL Providing a model for management and behavioral control of the cost of safety [Volume 9, Issue 36, 2021, Pages 147-162]
  • Shariati, Marziyeh Metacognition, connotative meaning dimensions and management accountants' decision making: Studying Accounting students' minds [Volume 7, Issue 26, 2018, Pages 11-30]
  • Sharifi, Mehdi Determining halo effect in auditing and its judgmental implications [Volume 10, Issue 40, 2021, Pages 323-334]
  • Sharifi, Mostafa Explaining the audit components of identifying money laundering in banks with the Delphi method and ranking them with the Analytical Hierarchy Process [Volume 15, Issue 59, 2026, Pages 187-205]
  • Shayegan, Mohammad The Impact of Auditor Style on the Relationship between Financial Reporting Readability and Stock Price Synchronicity [Volume 11, Issue 43, 2022, Pages 209-224]
  • Sheikhbagheri, Farid The effect of convergence of accountants' ability with management accounting competency framework on financial performance [Volume 13, Issue 51, 2024, Pages 255-268]
  • Shekarkhah, Javad The Role of Experience in Managerial Decision Making and the Place of Managerial Accountants [Volume 3, تابستان 1393, 2014, Pages 107-116]
  • Shekarkhah, Javad Professional judgment of independent auditors with an emphasis on wisdom: a systematic literature review [Volume 16, Issue 62, 2027, Pages 189-212]
  • Shekarkhah, Javad A model to determine organizational silence at independent audit Using the Metacombination Method [Volume 16, Issue 64, 2028, Pages 265-286]
  • Sheri Anaghiz, saber The Effect of changes in the Presentation Pattern of Financial Statements (Proposed by Securities Exchange Organization the Auditing Organization) on Investors’ judgment and Decision Making: a Quasi-Experimental Approach [Volume 11, Issue 44, 2022, Pages 115-127]
  • Shiri, Bahram Presenting a Proposed Model of Operational Audit Quality in the Iranian Public Sector Using a Grounded Theory [Volume 10, Issue 38, 2021, Pages 409-425]
  • Shirpour Abkenar, Hadigheh Organizational capital and sticky behavior of selling, general and administrative expenses in companies listed on Tehran stock exchange (Using the ABJ and Extended models) [Volume 7, Issue 26, 2018, Pages 159-174]
  • Shirzad, Ali The investigation effect of accruals-based earnings management and real earnings management on stock liquidity and firm value [Volume 3, پاییز 1393, 2014, Pages 41-54]
  • SHIRZAD, BAHRAM Professional socialization and professional skepticism in auditing: The theory of social identity [Volume 9, Issue 36, 2021, Pages 1-18]
  • Shirzadi, Yaser Using the Dickinson Cash Flow Model instead of using the company's age in the differentiation of the life cycle stages [Volume 8, Issue 30, 2019, Pages 175-188]
  • Shoja, Mohsen Investigating the effect of company helplessness risk on bank credit risk [Volume 10, Issue 40, 2021, Pages 309-321]
  • Shojaei, Payam Management Accounting Change and Sustainability: A Conceptual Framework with Institutional Approach [Volume 6, Issue 23, 2017, Pages 47-62]
  • Shoja lelekaei, Tahereh Test of independence of the board of directors, board size and audit quality with tax avoidance [Volume 7, Issue 28, 2018, Pages 1-14]
  • Shoja Lelekaei, Tahereh The Study of Relationship between Corporate Governance, Auditing Quality and Tax Avoidance in Listed Companies of Tehran Stock Exchange [Volume 6, Issue 24, 2018, Pages 41-56]
  • Shokri, Azam Meta-analytical techniques in accounting and auditing research [Volume 9, Issue 34, 2020, Pages 299-311]
  • Shokri, Azam The effect of dark personality traits and the tendency of auditors to share knowledge on their skepticism and professional judgment: Considering the moderating role of the auditor's place of employment [Volume 12, Issue 46, 2023, Pages 359-374]
  • Shokri Cheshmeh Sabzi, Azam Psychological capital, Core self-evaluation, Work engagement And Dysfunctional audit behavior [Volume 13, Issue 52, 2024, Pages 29-46]
  • Shokri Cheshmeh Sabzi, Azam Comparing the Impact of National Culture on Financial Health Considering Hofstede's Cultural Dimensions in Developing and Developed Countries [Volume 16, Issue 64, 2028, Pages 169-185]
  • Shoorvarzy, Mohammadreza Effect of Dialectical Metaphor of Negotiation Process Auditors [Volume 14, Issue 53, 2025, Pages 95-109]
  • Shukri Cheshme Sabzi, Azam Managerial Ability and Employee Productivity: Testing the Upper echelons theory [Volume 16, Issue 63, 2027, Pages 247-257]
  • Shurvarzi, Mohammad Reza The effect of professional ethics on auditors' judgments [Volume 14, Issue 54, 2025, Pages 251-262]
  • Siadati, Zahra Sadat Determining Factors Affecting Resilience in Auditing using Shannon's Entropy Technique [Volume 13, Issue 51, 2024, Pages 217-232]
  • Sobhani, Neda The investigation of effect of industry specialist auditor on cost of equity capital and interest rate on debt capital in firms listed in Tehran Stock Exchange [Volume 1, پاییز 1391, 2012, Pages 35-46]
  • Sohrabi Iraqi, Mohsen The relationship between Stakeholder Orientation and Support for Sustainability Reporting with the mediating role of Machiavellianism [Volume 12, Issue 48, 2024, Pages 91-104]
  • Soleimani Amiri, Gholamreza Earning Autocorrelation, earning Volatility, and Audit Fees [Volume 8, Issue 32, 2019, Pages 111-126]
  • Soleimani Amiri, Gholamreza The effect of tax risk on audit report delay [Volume 15, Issue 60, 2026, Pages 57-69]
  • Soleymankhan, Arameh Comparison the Effect of Competition Risk in Product Market on Relationship between Cash Holding Level in Firms with and without Constraints in Financing Based on KZ Index [Volume 6, Issue 22, 2017, Pages 53-62]
  • Soltani, Iraj Designing a Competency Model for Managers for Organizational Profitability, Case study: Tehran railway [Volume 7, Issue 28, 2018, Pages 149-166]
  • Soltani ahmad, Saeed Explaining ways to evade and avoid taxes with an emphasis on practical solutions [Volume 16, Issue 63, 2027, Pages 327-340]
  • SoltaniAndezeani, Roya Designing a taxpayer identification model based on risk level with the approach of improving the efficiency of the tax system (case study: taxpayers active in the industry sector of Hormozgan province) [Volume 16, Issue 64, 2028, Pages 105-125]
  • Soodbakhsh, Amir Evaluating the Capability of Explaining Management Accounting Indicators in the Bank Health Assessment Syste [Volume 9, Issue 35, 2020, Pages 299-319]
  • Soroushyar, Afsaneh The Assessment of Brand on the persistence of cash flows and financial policy for companies listed in Tehran Stock Exchange [Volume 4, پاییز 1394, 2015, Pages 57-64]
  • Soroushyar, Afsaneh The Effect of Conflict of Interests on the Auditor's Decision Making Behavior by Integrating Cognitive Theory and Throughput Model [Volume 13, Issue 52, 2024, Pages 349-369]
  • Soroushyar, Afsaneh Developing a Conceptual Model for the Future of the Accounting Profession in the Digital Age: A Grounded Theory Approach with Fuzzy Analysis [Volume 16, Issue 61, 2027, Pages 373-385]
  • Sotudeh, reza Presenting the structural model of the efficiency indicators and components of blockchain technology in the accounting and auditing unit [Volume 14, Issue 56, 2025, Pages 395-410]
  • Sotudeh, Reza Tunneling Incentive and Transfer Pricing [Volume 15, Issue 60, 2026, Pages 113-128]
T
  • Tabaiezade Fesharaki, Hamid The effect of establishing corporate governance in commercial banks on maintaining and improving financial health [Volume 7, Issue 25, 2018, Pages 139-152]
  • Tabatabaeihakim, seyyed mohammad reza Investigating the impact of social, economic factors and the behavioral Biases of reliance and adjustment on the opinions of independent auditors in companies admitted to the Tehran Stock Exchange [Volume 15, Issue 58, 2026, Pages 129-141]
  • Tabatabaei Mozdabadi, Seyed Mohsen Analysis of financial position in governmental hospital for outsourcing decision making [Volume 1, پاییز 1391, 2012, Pages 47-60]
  • Tabibi, Seyyed Jamaloddin Survey of Factors Affecting Prevention of Duplicate Content Production: Ethical Audit approach [Volume 8, Issue 32, 2019, Pages 17-30]
  • Tabibi, Seyyed Jamaloddin Evaluation of effective factors on financial performance of trade fairs in Iran [Volume 9, Issue 35, 2020, Pages 159-168]
  • Taebinaghanderi, Amirhoseyn The Impact of Tax aggressiveness and Accounting Fraud on Financial Reporting Readability [Volume 11, Issue 43, 2022, Pages 379-392]
  • Taebi Noghondari, Amirhossein The Impact of Environment and Financial Brain Skills on Financial Action and Financial Well-Bing [Volume 13, Issue 52, 2024, Pages 189-213]
  • Taebi Noghondari, Amirhossein The effect of the quality of corporate governance and conflicting financial incentives on the quality of fraudulent financial reporting [Volume 16, Issue 62, 2027, Pages 19-34]
  • Taebi Noghondari, Amir Hossein The effect of moral intelligence and its intensity on moral decision-making, emphasizing the role of the auditor's objectivity [Volume 14, Issue 56, 2025, Pages 167-181]
  • Taftiyan, Akram [Volume 5, Issue 17, 2016, Pages 25-43]
  • Taghavi, Mehdi Economic Consequences of Accounting Information Quality with emphasize on Earnings Response Coefficient [Volume 3, پاییز 1393, 2014, Pages 1-16]
  • Taghavifard, Mohammadtaghi Professional judgment of independent auditors with an emphasis on wisdom: a systematic literature review [Volume 16, Issue 62, 2027, Pages 189-212]
  • Taghavifard, Mohammad Taghi Business Sustainability Performance Model in Iran [Volume 7, Issue 27, 2018, Pages 181-204]
  • Taghavifard, Mohammad Taghi Investigating and comparing the efficiency of VAT policy and the Tax policy called Tax of the services' and goods' collection (Using Fuzzy approach) [Volume 10, Issue 38, 2021, Pages 315-326]
  • Taghavifard, Mohammad Taghi development of a mathmatical model for evaluating customers of multi-product green supply chain [Volume 10, Issue 39, 2021, Pages 219-236]
  • Taghavifard, Mohammad Taghi A model to determine organizational silence at independent audit Using the Metacombination Method [Volume 16, Issue 64, 2028, Pages 265-286]
  • Taghi Nattaj, Gholamhassan Identification the challenges and solutions for implementing the Receivables Expected Credit Loss Model of Banks based on IFRS 9 [Volume 11, Issue 42, 2022, Pages 1-20]
  • Taghipooriyan, Yousef Explaining the effect of financial helplessness risk on the risk of falling stock prices with an emphasis on business strategy [Volume 14, Issue 56, 2025, Pages 303-312]
  • Taghiporiyan, Yousef The Effect of Spiritual Intelligence of Certified Public Accountants on Professional Judgment and Behavioral Inhibition with Emphasis on Conflict Theory [Volume 12, Issue 48, 2024, Pages 411-430]
  • Taghipouryan, Yosef Presentation the audit quality model is based on The Financial Reporting Supply Chain [Volume 8, Issue 31, 2019, Pages 45-68]
  • Taghipuoryan, Yuosef The effect of rating of audit institutions on audit quality with emphasis on social identity [Volume 15, Issue 58, 2026, Pages 347-366]
  • Taghizadeh, Houshang Review the Effect of audit quality from the perspective of different groups on financial reporting quality [Volume 8, Issue 31, 2019, Pages 245-260]
  • Taghizadeh, Reza Cost Stickiness and Cost Inertia: Two Cost Driver Model of Cost Asymmetric Behavior [Volume 8, Issue 29, 2019, Pages 135-148]
  • Taghizadeh,, Houshang Presenting a corporate governance model in the health sector based on the foundation's data approach [Volume 15, Issue 57, 2026, Pages 331-351]
  • Taherabadi, Ali Asghar Investigating the effect of organizational commitment and management leadership on the effectiveness of management performance audit [Volume 12, Issue 45, 2023, Pages 447-464]
  • Taherabadi, Ali Asghar, Ali Asghar The effectiveness of educational interventions on the realization of cognitive goals from financial statements. [Volume 15, Issue 57, 2026, Pages 385-398]
  • Taheri, Amirreza Investigate the relationship between the relevance of accounting information value and stock trading volume in listed companies in Tehran stock exchange [Volume 8, Issue 31, 2019, Pages 203-214]
  • Taheri, Ghazaleh Investigate the relationship between the relevance of accounting information value and stock trading volume in listed companies in Tehran stock exchange [Volume 8, Issue 31, 2019, Pages 203-214]
  • Taheri, Mansour Comparative study of disclosure in oil and gas industry sustainability reporting [Volume 15, Issue 57, 2026, Pages 121-142]
  • Taheri, Mohammad Developing the model of tax audit quality in Iran's value-added tax system [Volume 9, Issue 34, 2020, Pages 277-298]
  • Taheri, Zabihollah Investigation of the relationship between earning management and earning response coefficient based on accounting variables [Volume 2, Issue 5, 2013, Pages 109-122]
  • Taherian, Seyedeh Aylar Presenting a competency promotion model with the aim of managing the performance of training managers with emphasis on the lack of competitiveness of the organization (Case study of the aviation industry) [Volume 11, Issue 44, 2022, Pages 373-390]
  • Taheri Demne, Mohsen Assumption Base Planning; A New Approach to Identify Assumptions and Reduce Budget Deviations (Case Study: Mobarakeh Steel Company) [Volume 12, Issue 45, 2023, Pages 465-482]
  • Taherinejad, Ali Testing the Relationship between Corporate Governance Models with Tax Evasion and Presenting Selected Model [Volume 9, Issue 35, 2020, Pages 103-117]
  • Tahmasebi, Mostafa The Review of Effective Factors in Auditors’ Tendency to Issue Limitation Paragraph rather than Disagreement Paragraph in Audits Reports of Financial Statements [Volume 4, پاییز 1394, 2015, Pages 15-26]
  • Tahmasebi, Newsha The Effect of Conflict of Interests on the Auditor's Decision Making Behavior by Integrating Cognitive Theory and Throughput Model [Volume 13, Issue 52, 2024, Pages 349-369]
  • Tajeddini, Kayhan Appropriability Model for Open Innovation in Value Chain of Food and Pharmaceutical firms [Volume 15, Issue 58, 2026, Pages 217-240]
  • Tajmir Riyahi, Hamed Relationship Between Risk and Return Stock Index Accounting in the Banks [Volume 1, بهار 1391, 2012, Pages 73-84]
  • Tajmir Riyahi, Hamed Identifying and Ranking Barriers and Facilitators to Knowledge Management in Accounting and Finance Faculties (GAHP Approach) [Volume 1, پاییز 1391, 2012, Pages 129-142]
  • Tajvidi, Elnaz The Impact of Relational Mechanisms of IT Governance on Accounting Information System Performance in Achieving Competitive Advantage [Volume 9, Issue 33, 2020, Pages 91-105]
  • Taker, Reza The investigation impact of audit quality on earnings predictability From investors viewpoint [Volume 1, زمستان 1391, 2012, Pages 15-26]
  • Talaneh, Abdorreza Development of a Model for Human Capital Reporting in Accounting [Volume 6, Issue 23, 2017, Pages 63-78]
  • Talebian Darzi, Fatemeh A Meta Analysis on Corporate Social Responsibility on Accounting and Auditing Researches: Content analysis method [Volume 11, Issue 44, 2022, Pages 329-345]
  • Talebnia, Ghodratalah Distinction and Making clear of Influence of “Geographic situation and micro cultures” on Cost Stickiness in Paper Money Stock Exchange Companies in Tehran [Volume 7, Issue 27, 2018, Pages 39-50]
  • Talebnia, Ghodrat allah Presenting a sustainability reporting audit risk model with an artificial intelligence approach using Grounded-data method [Volume 16, Issue 64, 2028, Pages 393-404]
  • Talebnia, Ghodratallah Metacognition, connotative meaning dimensions and management accountants' decision making: Studying Accounting students' minds [Volume 7, Issue 26, 2018, Pages 11-30]
  • Talebnia, Ghodratallah Identifying and explaining factors affecting the profitability of drug distribution companies [Volume 15, Issue 59, 2026, Pages 133-142]
  • Talebnia, Ghodrat olah Investigating the effect of cognitive style on the auditor's judgment according to the role of individual and social values and hope in God [Volume 16, Issue 61, 2027, Pages 167-183]
  • Talebnia, Ghodratolah The Effect of Qualitative Audit on Reducing Bonds and the Role of Major Shareholders [Volume 7, Issue 26, 2018, Pages 57-70]
  • Talebnia, Ghodratolah A Survey of Auditors' Perceptions of Implementation International Financial Reporting Standards (IFRS( [Volume 8, Issue 32, 2019, Pages 161-180]
  • Talebnia, Ghodratollah The Effect of Auditor Reputation on the Relation of Accruals Quality and Debt Cost [Volume 2, تابستان 1392, 2013, Pages 77-88]
  • Talebnia, Ghodratollah The effect of trade credit and financial depth on cash holdings [Volume 4, بهار 1394, 2015, Pages 41-54]
  • Talebnia, Ghodratollah Investigating the Audit Fees Stickness and Structural Effects on Auditing Audit Deviation from the Standard Model [Volume 6, Issue 24, 2018, Pages 95-112]
  • Talebnia, Ghodratollah Determining the Appropriate Model of Corporate Social Responsibility Auditing (Corporate Ethics) from the Perspective of Human Rights and Their Social Values Using Exploratory Factor Analysis and Structural Equation Modeling [Volume 7, Issue 25, 2018, Pages 99-122]
  • Talebnia, Ghodratollah The moderating role of adopting International Financial Reporting Standards (IFRS) on the relationship between Earning Quality With equity costs (Empirical Evidence: Banks and Insurance firms and Investments firms in Tehran Stock Exchange) [Volume 8, Issue 30, 2019, Pages 15-26]
  • Talebnia, Ghodratollah Study of Accounting Standards From the Point of View Understandability by Audiences: Content Analysis and Assessment Readability [Volume 8, Issue 32, 2019, Pages 31-50]
  • Talebnia, Ghodratollah The,effect of professional identity moral relativism and moral idealism on the auditors opinion [Volume 15, Issue 57, 2026, Pages 73-84]
  • Talebnia, Ghodratollah Application of Sandelowski and Barroso technique in identifying digital accounting components in value-based management based on momentum theory. [Volume 16, Issue 62, 2027, Pages 395-412]
  • Talebnia, Ghodrattollah Explaining Actor Network Theory in Accounting from the perspective of knowledge [Volume 4, زمستان 1394, 2015, Pages 119-130]
  • Taleb Nia, Ghodratollah The role of the audit of financial statements in improving the business rank of enterprises in the framework of the theory [Volume 8, Issue 29, 2019, Pages 215-228]
  • Talebniya, Ghodratolah A Survey on the Relationship between Cost Reduction, Revenue Growth Strategies, and Sustained Earnings, Earnings Quality, and Earnings Response Coefficients [Volume 1, پاییز 1391, 2012, Pages 75-90]
  • Talkhabi, Fateme Investigating the Audit Fees Stickness and Structural Effects on Auditing Audit Deviation from the Standard Model [Volume 6, Issue 24, 2018, Pages 95-112]
  • Tarahi, Mohddeseh Investigation of Financial Graft on Bank Saderat Brand Equity in Customer View [Volume 2, زمستان 1392, 2013, Pages 55-70]
  • Tarchani Narenjbon, Ali Explaining The Relationship Between Security Threat Assessment, Fear, and Motivation to Protect Accounting Information Systems: A Test of Positive Psychology Theory [Volume 15, Issue 58, 2026, Pages 537-547]
  • Tariverdi, Farzad The achievement of International Financial Reporting Standards Ethical Objectives Based on Structural Ethical Schools [Volume 12, Issue 46, 2023, Pages 345-358]
  • Tariverdi, Yadollah Management control effectiveness and strategy: The role of management accounting [Volume 6, Issue 23, 2017, Pages 79-94]
  • Tavakoli, Rouhollah XBRL acceptance and implementation model in IRAN [Volume 8, Issue 32, 2019, Pages 51-66]
  • Tavakolnia, Esmail Internal Auditors’ Involvement in Enterprise Risk Management (REM) [Volume 2, پاییز 1392, 2013, Pages 29-48]
  • Tavakolnia, Esmail Investigating the Moderating Effect of Auditor industry specialization on the Relationship between Board Governance and Accruals Based Earnings Management: Empirical Evidence from Companies Listed in Tehran [Volume 4, پاییز 1394, 2015, Pages 93-106]
  • Tavakolnia, Esmail An Attitude to Auditor’s Fear of Losing the Client; Emphasizing on Management Performance Audit [Volume 7, Issue 26, 2018, Pages 209-220]
  • Tavakolnia, Esmail Real Earnings Management and Market Value of Cash Holdings: The Role of Efficient Monitoring Hypothesis and Combination of Interpersonal Deception Theory and Signaling Theory [Volume 8, Issue 32, 2019, Pages 127-144]
  • Tavangar, Afsaneh Governance function of accounting information quality in capital investment choice [Volume 7, Issue 28, 2018, Pages 93-106]
  • Tavangar, Afsaveh Transparency of Financial Reporting, Audit Report and Changes in Corporate Capital Structure [Volume 9, Issue 35, 2020, Pages 321-338]
  • Tehrani, Reza Designing the auditors' behavioral bias model by emphasizing the individual and general characteristics of the auditor based on Grandead Theory [Volume 12, Issue 45, 2023, Pages 483-498]
  • Tohidi, Ghasem Presenting a Budgeting Model in Data Envelopment Analysis Based on Performance Evaluation of Decision Making Units [Volume 8, Issue 31, 2019, Pages 85-92]
  • Toloei Ashlaghy, Abbas Designing a Mathematic Model for Optimization of Distribution Network Process in Reverse Supply Chain [Volume 2, زمستان 1392, 2013, Pages 93-110]
  • Toloie Eshlaghy, Abbas Evaluation of Successful of Key Factors Services Knowledge Management [Volume 1, تابستان 1391, 2012, Pages 65-76]
  • Toloie Eshlaghy, Abbas The Evaluating Auditing Risk by Data Mining Approach (Case Study: Bank Loans) [Volume 9, Issue 34, 2020, Pages 157-167]
  • Tootchi Fatidehi, Mahtab Investigating the effective factors of blockchain technology efficiency in the audit profession by meta-synthesis method [Volume 11, Issue 43, 2022, Pages 113-126]
  • Torabi, Taghi Selection for value added tax audit [Volume 8, Issue 32, 2019, Pages 99-110]
  • Torabi, Taghi Testing the Relationship between Corporate Governance Models with Tax Evasion and Presenting Selected Model [Volume 9, Issue 35, 2020, Pages 103-117]
  • Torabi, Taghi Explaining the impact of corporate governance mechanisms on dividend policy in Tehran Stock Exchange [Volume 10, Issue 37, 2021, Pages 69-82]
  • Torabi, Taghi Designing a sustainable entrepreneurship model based on value-based approach in the country's food industry based on Grounded theory [Volume 12, Issue 46, 2023, Pages 375-390]
  • Torkashvand, Hamid Identifying and explaining factors affecting the profitability of drug distribution companies [Volume 15, Issue 59, 2026, Pages 133-142]
  • Tork Zahrani, Ali Examining The Effect of Firm Characteristics in The Relationship Between Macroeconomic Instability and Earnings Management [(Articles in Press)]
V
  • Vaezi, Reza Investigating and comparing the efficiency of VAT policy and the Tax policy called Tax of the services' and goods' collection (Using Fuzzy approach) [Volume 10, Issue 38, 2021, Pages 315-326]
  • Vahabzadeh Gardroodbari, Milad Impact of Relativisional to the Moral Judgment of Auditors [Volume 5, Issue 20, 2017, Pages 1-12]
  • Vahdati, Ghodratollah The effect of Audit opinion Shopping on abnormal audit fees; Evidence from the private sector [Volume 16, Issue 63, 2027, Pages 193-205]
  • Vahedi, Ali Akbar Identifying and evaluating the model of the quality of court accountants' comments [Volume 15, Issue 58, 2026, Pages 407-422]
  • Vajdi Kiyan, davood Identifying Factors Affecting Financial Managers' Fees: grounded theory approach [Volume 11, Issue 44, 2022, Pages 247-259]
  • Vakiiyfard, Hamidreza Commitment and Dysfunctional behavior of the auditor: A test of social exchange theory using the moderating role of the individual's Ethical identity [Volume 12, Issue 47, 2023, Pages 161-176]
  • Vakili fard, Hamidreza Adherence to quality management standards and profitability indicators based on quality management theory (Empirical evidence: Tehran Stock Exchange) [Volume 13, Issue 49, 2024, Pages 17-30]
  • Vakili fard, Hamidreza Application of Sandelowski and Barroso technique in identifying digital accounting components in value-based management based on momentum theory. [Volume 16, Issue 62, 2027, Pages 395-412]
  • Vakilifard, hamidreza The,effect of professional identity moral relativism and moral idealism on the auditors opinion [Volume 15, Issue 57, 2026, Pages 73-84]
  • Vakilifard, Hamidreza Professionalism and Auditors’ Professional Judgment [Volume 6, Issue 22, 2017, Pages 1-12]
  • Vakilifard, Hamidreza The Effect of Managerial Overconfidence on the quality of financial reporting and conditional conservatism, in Tehran Stock Exchange [Volume 7, Issue 25, 2018, Pages 193-206]
  • Vakilifard, Hamidreza The Effect of Qualitative Audit on Reducing Bonds and the Role of Major Shareholders [Volume 7, Issue 26, 2018, Pages 57-70]
  • Vakilifard, Hamidreza Distinction and Making clear of Influence of “Geographic situation and micro cultures” on Cost Stickiness in Paper Money Stock Exchange Companies in Tehran [Volume 7, Issue 27, 2018, Pages 39-50]
  • Vakilifard, Hamidreza Test of Auditors Behavior in Making Balance between the inherent Tasks of Auditing and Marketing Activity [Volume 7, Issue 28, 2018, Pages 15-28]
  • Vakilifard, Hamidreza Experimental Explanation of Capital Structure Theories to Determine the Dominant Pattern in Iran's Capital Market (with emphasis on pharmaceuticals, and foodstuffs other than sugar industries) [Volume 8, Issue 31, 2019, Pages 15-34]
  • Vakilifard, Hamidreza The Impact of the Public Accounting Firm Size on Quality of Audit Reports issued by Iranian Association of Certified Public Accountants (IACPA) Member Firms [Volume 10, Issue 37, 2021, Pages 11-24]
  • Vakilifard, Hamidreza Determination strategy pricing auditing services based on theory of price distinctiveness According to quality in private sector institutions [Volume 10, Issue 39, 2021, Pages 1-19]
  • Vakilifard, Hamidreza Application of integrated model based on neuro-artificial median temporal activity (TDIABC-ANFIS) In costing state-owned companies (Case study; Hormozgan Gas Company) [Volume 11, Issue 41, 2022, Pages 217-228]
  • Vakilifard, Hamidreza Business Strategy and the Audit Quality of Financial Statement based on Competition Theory (Experimental Evidence: Tehran Stock Exchange) [Volume 11, Issue 44, 2022, Pages 95-113]
  • Vakilifard, Hamidreza Investigating the Effectiveness of Audit Committee on Brand Value A case study of the food and automobile industry [Volume 12, Issue 47, 2023, Pages 375-390]
  • Vakilifard, Hamidreza Provide a model of management accounting system based on the dynamic capabilities of the accounting information system [Volume 13, Issue 50, 2024, Pages 1-13]
  • Vakilifard, Hamidreza Examining social effects on bank value creation based on the role of electronic banking [Volume 16, Issue 61, 2027, Pages 299-314]
  • Vakilifard, Hamidreza Presenting a model for improving the quality of assurance auditing in corporate governance with a systemic approach [Volume 16, Issue 62, 2027, Pages 413-427]
  • Vakilifard, Hamid Reza The moderating role of adopting International Financial Reporting Standards (IFRS) on the relationship between Earning Quality With equity costs (Empirical Evidence: Banks and Insurance firms and Investments firms in Tehran Stock Exchange) [Volume 8, Issue 30, 2019, Pages 15-26]
  • Vakilifard, Hamid Reza Human Resource Accounting and Reporting Based on Metacognitive Testing with the Future Development Approach for Corporate Reporting. [Volume 14, Issue 53, 2025, Pages 247-257]
  • Vakilifard, HamidReza The Effect of Initial Public Offering on Audit Quality: An Experimental Study with Evidence from Auditor Opinion and Audit Fees [Volume 8, Issue 29, 2019, Pages 71-90]
  • Vakilifard, Hmidreza Relationship between Financial Limitation and Audit Quality in Companies Listed in Tehran Stock Exchange [Volume 9, Issue 34, 2020, Pages 363-373]
  • Vakili Fard, Hamidreza The Relationship between Professional Identity and Auditor's Objectivity: Social Identity Theory Test [Volume 10, Issue 38, 2021, Pages 87-96]
  • Vakili Fard, Hamid Reza The role of the audit of financial statements in improving the business rank of enterprises in the framework of the theory [Volume 8, Issue 29, 2019, Pages 215-228]
  • Vakili Fard, Hamid Reza Identifying and analyzing of effective structures influencing fraudulent behavior and whistleblowing of financial misconducts [Volume 14, Issue 55, 2025, Pages 1-16]
  • VAKILIFARD, HAMID REZA Professional socialization and professional skepticism in auditing: The theory of social identity [Volume 9, Issue 36, 2021, Pages 1-18]
  • Vakilzadeh Roohalamini, Mojtaba Evaluation of Factors Affecting Audit Risk Based on Factor Analysis Approach [Volume 15, Issue 58, 2026, Pages 197-216]
  • Vali, Zahra Presenting the optimal model of professional audit supervision in the public accountants community of Iran [Volume 15, Issue 57, 2026, Pages 57-72]
  • Valipour, Hashem A comparative Study of the Views of the Directors and Auditors in relation to the Effectiveness of Internal Controls Reporting on Financial Reporting Improvement [Volume 1, پاییز 1391, 2012, Pages 1-16]
  • Valipour, Hashem Assessing SHAH model performance – based budgeting (PBB) Possibility Case study : Shiraz municipality [Volume 1, زمستان 1391, 2012, Pages 65-84]
  • Valipour, Hashem The effectiveness of the system of internal controls in the Niroo-Trans company [Volume 4, زمستان 1394, 2015, Pages 1-14]
  • Valipour, Hashem The Usefulness of Relief Feature Selection Method in Auditors' Opinion Type Prediction [Volume 6, Issue 21, 2017, Pages 109-120]
  • Valipour, Hashem Evaluation of Internal Control in Parsian Gas Refinery Company According to the Proposed Framework of COSO 2013 [Volume 7, Issue 25, 2018, Pages 193-206]
  • Valipour, Hashem The Impact of Auditor Conservatism on the Relationship between The Readability of Financial Information and The Specific Volatility of Stock Returns [Volume 15, Issue 58, 2026, Pages 25-36]
  • Valiyan, Hasan The Concept of Structure-Interpretive Model (ISM) Stress in the Auditing Profession based on a Critical Evaluation [Volume 8, Issue 30, 2019, Pages 129-148]
  • Valiyan, Hasan Content and Link Analysis Moral Values on audit profession neutrality [Volume 8, Issue 31, 2019, Pages 133-154]
  • Valiyan, Hasan Job stress analysis and simulation in the auditing profession: a dynamic systems modeling approach [Volume 11, Issue 42, 2022, Pages 41-57]
  • Valiyan, Hasan Providing a Micmac Analysis to Understanding the Psychodynamic Approach in Auditors' Qualitative Functions: Polar Matrix Analysis [Volume 11, Issue 42, 2022, Pages 281-302]
  • Valiyan, Hasan Interpretive Design Dacum Model Based on the Triple-Strength Empowerment Function to Internal Audit Capital market companies [Volume 13, Issue 50, 2024, Pages 295-318]
  • Valizadeh Larijani, Azam Internal Control Report Disclosure, Agency Cost and Earnings Management Internal Control Report Disclosure, Agency Cost and Earnings Management [Volume 7, Issue 25, 2018, Pages 29-40]
  • Varmaziar, Nasrin The effect of tax risk on audit report delay [Volume 15, Issue 60, 2026, Pages 57-69]
  • Varse, Hassan Identifying quantitative and qualitative drivers and providing a model of their influence on companies' competitiveness decisions. [Volume 15, Issue 60, 2026, Pages 265-287]
  • Vaseyi Chaharmahali, Mehdi The Concept of Structure-Interpretive Model (ISM) Stress in the Auditing Profession based on a Critical Evaluation [Volume 8, Issue 30, 2019, Pages 129-148]
  • Vatan parast, Mohammad Reza An empirical of the importance of voluntary disclosure of non-financial information on audit quality [Volume 9, Issue 35, 2020, Pages 289-298]
  • Vatan parast, Mohammad Reza "Presenting the model of internal control system as a mechanism for improving the service quality control of banks system " [Volume 9, Issue 36, 2021, Pages 215-228]
  • Vatan parast, Mohammad Reza Ethical Foundations of Accounting Training and the Willingness of Shareholders Based on the Confuciumodel [Volume 10, Issue 38, 2021, Pages 97-113]
  • Vatan parast, Mohammad Reza Experimental test of the impact of information perception speed and on audit quality [Volume 10, Issue 39, 2021, Pages 149-156]
  • Vatan parast, Mohammad Reza Designing a bias model for tax officials and auditors with grounded theory-based approach [Volume 10, Issue 39, 2021, Pages 303-317]
  • Vatan parast, Mohammad Reza The effect of internal information shocks on abnormal accumulated returns [Volume 11, Issue 43, 2022, Pages 355-364]
  • Vatan parast, Mohammad Reza Identifying Factors Affecting Financial Managers' Fees: grounded theory approach [Volume 11, Issue 44, 2022, Pages 247-259]
  • Vatan parast, Mohammad Reza Develop a management accounting maturity model based on data-driven approach [Volume 16, Issue 63, 2027, Pages 137-152]
  • Vatanparast, Mohammadreza Performance of Corporate Social Responsibility and Environmental Disclosure : Theory test Sustainable Development whit Using Fuzzy Mode [Volume 10, Issue 40, 2021, Pages 89-105]
  • Vatanparast, Mohammadreza The Impact of Commercial Press Information on Accrual-Based Earning Management [Volume 12, Issue 46, 2023, Pages 527-542]
  • Vatanparast, Mohammadreza The relationship between companies' social sustainability performance and the quality of voluntary disclosure [Volume 13, Issue 49, 2024, Pages 1-16]
  • Vatanparast, Mohammadreza The Impact of Organizational Ethics and Culture on the Auditor's Professional Judgment [Volume 13, Issue 52, 2024, Pages 313-332]
  • Vatanparast, Mohammadreza Testing the level of Accounting Information Quality during the Financial crisis By the method meta-heuristic Algorithms [Volume 15, Issue 59, 2026, Pages 207-217]
  • Vazifehdust, Hossein Effects of Strategic knowledge management on innovation and performance of registered brokerage firms of Tehran Stock Exchange [Volume 2, زمستان 1392, 2013, Pages 157-170]
  • Vazifehdust, Hossein Effects of Strategic knowledge management on innovation and performance of registered brokerage firms of Tehran Stock Exchange [Volume 3, بهار 1393, 2014, Pages 161-174]
  • Vazifehdust, Hussein Evaluation of effective factors on financial performance of trade fairs in Iran [Volume 9, Issue 35, 2020, Pages 159-168]
W
  • Weysihesar, Soraya Corporate Governance, CEO Power and Capital Structure Decisions of Companies: A Principal Component Analysis Approach [Volume 12, Issue 47, 2023, Pages 215-232]
Y
  • Yaghobnezhad, Ahmad A Survey on the Relationship between Cost Reduction, Revenue Growth Strategies, and Sustained Earnings, Earnings Quality, and Earnings Response Coefficients [Volume 1, پاییز 1391, 2012, Pages 75-90]
  • Yaghobnezhad, Ahmad Effective Factors on Ethical Decision Making in Internal Audit [Volume 6, Issue 24, 2018, Pages 145-166]
  • Yaghobnezhad, Ahmad Identifying Effective Factors on Abnormal Net Operating Assets: Testing the hypothesis of Positive Theory and Accounting Flexibility [Volume 7, Issue 27, 2018, Pages 217-230]
  • Yaghoobnejad, Ahmad Selection for value added tax audit [Volume 8, Issue 32, 2019, Pages 99-110]
  • Yaghoobnejad, Ahmad Explaining The Relationship Between Vigeo's Social Responsibility Rating with The Financial Performance and Firm Value [Volume 9, Issue 34, 2020, Pages 145-156]
  • Yaghoobnejad, Ahmad The effect of convergence of accountants' ability with management accounting competency framework on financial performance [Volume 13, Issue 51, 2024, Pages 255-268]
  • Yaghoobnezhad, Ahmad Business Strategy and the Audit Quality of Financial Statement based on Competition Theory (Experimental Evidence: Tehran Stock Exchange) [Volume 11, Issue 44, 2022, Pages 95-113]
  • Yaghoobnezhad, Ahmad The antecedents of fraudulent financial reporting in companies in financial crisis [Volume 12, Issue 45, 2023, Pages 251-270]
  • Yaghoubian, Shir Mohammad A Contingency Model of performance evaluation: emphasizing on the role of modern management accounting tools [Volume 10, Issue 37, 2021, Pages 113-127]
  • Yaghoubi Salehabadi, Rasoul CEO Tenure and Earnings quality: Test of Horizon Problem [Volume 4, تابستان 1394, 2015, Pages 33-42]
  • Yagoubnejad, Ahmad Auditor economic dependence consequences on financial reporting quality considering corporate governance [Volume 12, Issue 48, 2024, Pages 29-46]
  • Yalfani, Amir Providing an Audit Judgment Model based on Artificial Intelligence [Volume 15, Issue 60, 2026, Pages 191-210]
  • Yalfani, Amir The impact of factors based on artificial intelligence components (intelligence, design, selection) on auditors' judgments [Volume 16, Issue 61, 2027, Pages 2165-278]
  • Yargholi, Behzad The Investigation of the Information Content Depreciation in Capital market of Iran [Volume 2, تابستان 1392, 2013, Pages 31-40]
  • Yazdani, Farshid Identifying and explaining local factors affecting behavioral management accounting [Volume 13, Issue 52, 2024, Pages 405-422]
  • Yazdani, Shohre Identifying educational needs of Iranian Certified Public Accountants towards the Implementing of International Financial Reporting Standards [Volume 7, Issue 27, 2018, Pages 137-152]
  • Yazdani, Shohre Investigating the Position of Error Management in Improving the Quality of Financial Reporting [Volume 14, Issue 55, 2025, Pages 61-81]
  • Yazdani, Shohreh Develop strategic planning of internal audit system of banks and financial and credit institutions With a Combined Audit Approach (MRCB) [Volume 11, Issue 42, 2022, Pages 135-166]
  • Yazdani, Shohreh Identify and prioritize barriers and necessities of using Blockchain technology in auditing with fuzzy Delphi approach [Volume 11, Issue 44, 2022, Pages 261-279]
  • Yazdanian, Alemeh Cost–Benefit Analysis of Intellectual Capital Disclosure from Accounting Experts and Masters’ Point of view [Volume 5, Issue 18, 2016, Pages 95-104]
  • Yazdanian, narges The effect of Self-fulfilling Prophecy on Developing Auditors' Ethical Values [Volume 10, Issue 38, 2021, Pages 115-127]
  • Yazdanian, Narges Political Connections and Auditor Switching: Evidences of Private Audit Firms [Volume 2, زمستان 1392, 2013, Pages 1-12]
  • Yazdani far, Naser The Effect of Mental Accounting of Investors on Debt Maturity and Growth Opportunities of Assets of Companies Listed on the Stock Exchange [Volume 14, Issue 54, 2025, Pages 287-312]
  • Yazdaniyan, Seyed Mansour The efficiency effect of audit firms on implementation of effective risk-based auditing [Volume 8, Issue 31, 2019, Pages 93-104]
  • Yazdifar, Hassan The relationship between product diversity, usage of Advanced Manufacturing Technologies and Activity-Based Costing adoption in the manufacturing firms of Tehran Stock Exchange [Volume 7, Issue 28, 2018, Pages 123-148]
  • Yazdifar, Hassan Social Identity of Audit Committee Members, Restatements of Financial Statements and Internal Control Weaknesses [Volume 10, Issue 40, 2021, Pages 293-308]
  • YOUSEFIMANESH, HAMID Providing a model for management and behavioral control of the cost of safety [Volume 9, Issue 36, 2021, Pages 147-162]
  • Yousefi Moghadam, Sima Modeling the accuracy of management earnings forecasting in different economic regimes [Volume 16, Issue 62, 2027, Pages 139-167]
Z
  • Zabihi, Ali Relationship between different dimensions of corporate social responsibility based on the model Nirwanto and stock price crash risk in Tehran Stock Exchange [Volume 6, Issue 21, 2017, Pages 61-76]
  • Zadehkafash, Mohammad Developing of a mathematical optimization model with profit, time and risk trade-off in project scheduling [Volume 9, Issue 34, 2020, Pages 345-362]
  • Zadmard, Masoomeh Analysis of cost and cost function of higher education in Iran [Volume 1, پاییز 1391, 2012, Pages 61-74]
  • Zahedi, Javad Investigation of Performance Evaluation for Operation Cash Flow Forecasting [Volume 1, تابستان 1391, 2012, Pages 77-88]
  • Zahedi, Javad An Investigation the Impact of Managers’ Overconfidence on Costs Stickiness [Volume 6, Issue 23, 2017, Pages 31-46]
  • Zahedi Gharebaba, Davoud The relation between leadership style and job satisfaction of the Auditors employed in audit firms [Volume 5, Issue 20, 2017, Pages 103-116]
  • Zahir, Mostafa The relationship between auditors and the supervisory role of the health promotion office [Volume 5, Issue 18, 2016, Pages 83-93]
  • ZAKIZADED, ABBAS Measuring the audit quality In the face of With Client loyalty With approach PSO Algorithm [Volume 14, Issue 53, 2025, Pages 235-245]
  • Zalaghi, Hassan Modeling the management of organizational inertia in the implementation of strategic management accounting with the focus on accountability mechanisms and the mediation of corporate culture [Volume 16, Issue 61, 2027, Pages 353-372]
  • Zamani Mazdeh, Mahdi The review of administrative barriers of the tax audit in Iran The article 272 of direct tax law [Volume 3, پاییز 1393, 2014, Pages 55-66]
  • Zamani moghaddam, Afsaneh Conceptual framework of management performance audit [Volume 14, Issue 54, 2025, Pages 187-204]
  • Zand, Alireza Identify the components of auditor behavior based on social capital by qualitative hybrid method, fuzzy delphi and ISM [Volume 10, Issue 38, 2021, Pages 145-158]
  • Zandi, Anahita The impact of market reaction in times of surplus cash holdings [Volume 6, Issue 22, 2017, Pages 63-74]
  • Zandi, Anahita Investigating the Impact of Social, Environmental (Environmental) and ethical Performance on Financial Performance of Companies admitted to the Tehran Stock Exchange [Volume 7, Issue 26, 2018, Pages 145-158]
  • Zandi, Anahita Managerial Risk Taking Incentives, Corporate Social Responsibility and Firm Risk [Volume 9, Issue 34, 2020, Pages 229-251]
  • Zandi, Omid Developing a Budgeting Model in Iran Based on Economic Growth and Regional Competitiveness by System Dynamics Approach [Volume 10, Issue 37, 2021, Pages 25-41]
  • Zanjanitabar, Kamran Presenting a model of factors affecting the increase in accounting and auditing quality of companies listed on the Tehran Stock Exchange [Volume 16, Issue 64, 2028, Pages 493-504]
  • Zanjirdar, Majid The study of impact financial constraints on costs stickiness [Volume 4, پاییز 1394, 2015, Pages 117-124]
  • Zanjirdar, Majid Effect of caution and control the sensitivity of Investment to cash flow management [Volume 6, Issue 24, 2018, Pages 27-40]
  • Zanjirdar, Majid On the Relationship between Different Types of Institutional Owners and Accounting Conservatism with Cost Stickiness [Volume 7, Issue 28, 2018, Pages 201-214]
  • Zanjirdar, Majid Sensitivity analysis of innovative techniques in improving modern and traditional performance criteria [Volume 13, Issue 51, 2024, Pages 169-184]
  • Zare, Reza Assessing SHAH model performance – based budgeting (PBB) Possibility Case study : Shiraz municipality [Volume 1, زمستان 1391, 2012, Pages 65-84]
  • Zare, Shahnaz Corporate Sustainability Reporting in the Petrochemical Industry: A Case Study of Morvarid Petrochemical Company [Volume 10, Issue 39, 2021, Pages 115-135]
  • Zarea, Iman Anthony Giddens structuration theory and its role in determining the organizational accountability model in the accounting system [Volume 8, Issue 30, 2019, Pages 41-58]
  • Zareazadeh, Elham Analysis of corporate social responsibility dimensions based on qualitative content analysis and fuzzy screening [Volume 13, Issue 50, 2024, Pages 169-185]
  • Zarei, Ali Presenting a fraud prediction model based on artificial intelligence (support vector machine (SVM) model) [Volume 15, Issue 59, 2026, Pages 175-186]
  • Zareian, Hosein Identification of Effective Indicators on Tax Audit Risk by Mixed Explanatory Method [Volume 9, Issue 33, 2020, Pages 120-140]
  • Zareian, Moein The effect of company efficiency on debt cost using intellectual capital [Volume 13, Issue 51, 2024, Pages 43-55]
  • Zarezade Karizi, Mohammadsadegh The investigation impact of audit quality on earnings predictability From investors viewpoint [Volume 1, زمستان 1391, 2012, Pages 15-26]
  • Zeinali, Hadis The Impact of Environment and Financial Brain Skills on Financial Action and Financial Well-Bing [Volume 13, Issue 52, 2024, Pages 189-213]
  • Zeinali, Hadis The Impact of Tax aggressiveness and Accounting Fraud on Financial Reporting Readability [Volume 11, Issue 43, 2022, Pages 379-392]
  • Zeynali, Mehdi The Impact of Corporate Governance Mechanisms on Informational Efficiency of Listed Companies in Tehran Stock Exchange [Volume 5, Issue 19, 2016, Pages 1-16]
  • Zeynali, Mehdi The Effect of Moral Hazard between Managers and Shareholders on Accrual and Real Earnings management with Emphasis on Corporate Governance Mechanisms [Volume 13, Issue 49, 2024, Pages 43-62]
  • Zeynali, Mehdi The Impact of moral foundations and auditors' religious attitudes [Volume 15, Issue 59, 2026, Pages 15-24]
  • Zeynali, Mehdi Comprehensive Model of Oligarchy in Auditing: Investigating the Structure and Correcting Trends [Volume 15, Issue 60, 2026, Pages 17-31]
  • Zeynali, Mehdi Identifying the antecedents and psychological effects on the audit opinion using foundational data theory [Volume 16, Issue 63, 2027, Pages 1-16]
  • Zeynali, Mehdi Presenting a consumption-based capital asset pricing model under uncertainty [(Articles in Press)]
  • Zeynolabedini, Mohammad An Overview of the Existing Literature about Cost and Profit Drivers Research [Volume 7, Issue 27, 2018, Pages 109-124]
  • Zholanezhad, Fatemeh The Impact of Job Flu on Audit Quality (Case study: Auditors with a low and high religious orientation) [Volume 8, Issue 30, 2019, Pages 73-94]
  • Zivdar, Zohreh Investigating the quality and sustainability of accruals: text mining approach [Volume 9, Issue 35, 2020, Pages 169-185]
  • Ziyari, Reza Smartening the tax system and its effect on increasing tax revenues and economic development [Volume 16, Issue 64, 2028, Pages 443-459]
  • Zolali Bonab, Ghader Assessment of financial risk tolerance with Fuzzy-set Qualitative Comparative Analysis (fsQCA)in Iran's capital market [Volume 16, Issue 61, 2027, Pages 115-128]
  • Zomordian, Gholamreza Investigating the effect of company helplessness risk on bank credit risk [Volume 10, Issue 40, 2021, Pages 309-321]
  • Zomorodian, Gholamreza The effect of allocating a fixed and variable costs based on a DEA-game and GMM cross efficiency approach on financial reporting [Volume 9, Issue 36, 2021, Pages 297-312]
  • Zomorodiyan, Gholamreza Presenting a model for improving the quality of assurance auditing in corporate governance with a systemic approach [Volume 16, Issue 62, 2027, Pages 413-427]