Volume 21 (2024)
Volume 20 (2023)
Volume 19 (2022)
Volume 18 (2021)
Volume 17 (2020)
Volume 16 (2019)
Volume 15 (2018)
Volume 14 (2017)
Volume 13 (2016)
Volume 12 (2015)
Volume 11 (2014)
Volume 10 (2012)
Volume 9 (2011)
Volume 8 (2010)
Volume 7 (2009)
Volume 6 (2008)
Volume 5 (2007)
Volume 4 (2006)
Volume 3 (2005)
Volume 2 (2004)
Volume 1 (2003)
Financial Accounting
Investigating the Moderating Role of Gender and Social Identity on the Relationship between Islamic Cultural Values and the Audit Performance and Attitude

Zahra Eslami fard; Omid Pourheidari; Amirhossein Taebi naghandari

Volume 20, Issue 78 , September 2023, , Pages 77-116


  Accounting is a reflection of the performance of economic entities, influenced by numerous factors. Culture is one of the most important factors influencing the development of accounting. This study explores how gender and social identity moderate the relationship between Islamic cultural values and ...  Read More

Investigating the Impact of Time Budget Pressure on the Relationship between Dimensions of Philosophical mindset And Auditor Professional Judgment: A Structural Equation Approach

zahra fathee; Mahdi Bahar Moghaddam; omid pourheidari

Volume 18, Issue 69 , April 2021, , Pages 1-28


  Auditors use professional judgment throughout the audit process. If the auditor's philosophical thinking has the comprehensiveness, reflection, and flexibility, it will lead to more professional judgment. Also, due to the increasing attention paid by audit firms to timing budgets as a measure of efficiency, ...  Read More

Developing of Effective Factors Model on Corporate Sustainability in Iran

Darioush Akhtarshenas; Ahmad Khodamipour; omid pourheidari

Volume 17, Issue 65 , April 2020, , Pages 175-201


  Promoting corporate sustainability, as an important strategy for companies, is not a coincidence, but can be improved by identifying and considering different factors. Therefore, identifying the effective factors on corporate sustainability is essential. The purpose of this research is to develop a model ...  Read More

Effect of management influence on disclosure quality of accounting information

omid pourheidari; Aref Forughi

Volume 16, Issue 61 , April 2019, , Pages 27-53


  Influence of managers, specifically CEOs which is used as a mean of control the output of accounting information, may lead to management of disclosure quality timeliness and present information quality aligned with management interests. The presented study goal is to examine influence of CEO on disclosure ...  Read More

Investigating of Managers Behavior in Using Mental Accounting in Income Statement Reporting

alireza kian; Omid Pourheydari; Yahya Kamyab

Volume 15, Issue 58 , July 2018, , Pages 1-26


  Managers use the flexibility of current financial reporting standards to separate or aggregate items of income statement. This feature of the standards has led to separate or aggregate of items in the financial statements as one of the challenging issues for managers. Hence, the purpose ...  Read More

An Investigation of the Relationship between Market Return, Firm Size and Book-to-Market Value of Equity with Return of Equity in Tehran Stock Exchange

O. Pourheydari; M. Shahbazi

Volume 6, Issue 24 , January 2009, , Pages 35-51

  This paper investigated the relationship between market return, firm size and book-to-market value of equity with return of equity in Tehran Stock Exchange (TSE). For this purpose we use Fama-French three factor model (1993) to investigate the effects of market return, firm size and book-to-market value ...  Read More