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
Management Interpretive Report and Earnings Management: the role of female managers

Azam Valizadeh Larijani; Farzaneh Yousefi Asl; Fatemeh Shirzadi; Niloofar Zamani

Articles in Press, Accepted Manuscript, Available Online from 20 April 2024


  One of the reports that companies are required to publish at the discretion of the Securities and Exchange Organization is the management interpretive report. Therefore, in this research, the relation between the presentation of management interpretative reports by companies and earnings management has ...  Read More

Financial Accounting
Audit committee performance evaluation model: indicators and importance of each

Alireza Javadipour; jafar babajani; Ghasem blue; vajhollah ghorbanizadeh

Volume 21, Issue 81 , April 2024


  Due to the lack of comprehensive research in the country in order to provide a model to evaluate the performance of the audit committee, the present research has addressed this issue and a practical model for the use of the activities of the audit committee has been presented.Method: The research method ...  Read More

Financial Accounting
Identifying and Ranking the Sustainability Evaluation Indicators of Iranian Pension Funds

Javad Shekarkhah; Mohammad javad Salimi; Seyed Soroush Ghazinoori; Ali Hedayati Bilondi

Volume 21, Issue 81 , April 2024


  Pension funds in Iran use defined benefit pension plan and their sustainability is important. However, the evaluation of their sustainability has always been criticized. Minimum reporting and simple accountability indicators do not meet the informational needs of stakeholders. Thus, the main issue is ...  Read More

Financial Accounting
Evaluating the Reduction of The Government's Financial Burden through the Typology of Drivers Affecting Generational Accounting in The Capital Market

Mehdi Dasti; Mohammad Firouzian Nezhad; Ali Mahmoodi

Volume 21, Issue 81 , April 2024


  The purpose of this study is Evaluating the reduction of the government's financial burden through the typology of drivers affecting generational accounting in the capital market by action research. In terms of methodology, this study has used Colaizzi's model (1978) to implement action research steps. ...  Read More

Financial Accounting
A Bibliometric Analysis of Financial Distress Research: Current Status, Emerging Trends

Mohamad Marfo; Mohammad javad Salimi; Iman Raeesi Vanani; Mojtaba Alifamian

Volume 20, Issue 80 , February 2024, , Pages 35-79


  Purpose: The rapid development of technology and extensive environmental changes have accelerated economic growth, and the increasing competition among enterprises has restricted access to profit and increased the probability of enterprises ' financial distress. Due to the effects of high costs of financial ...  Read More

Financial Accounting
COVID-19, Accruals Quality and Cost of Debt

Abbas Aflatooni; Kefsan mansouri; Zahra Nikbakht

Volume 20, Issue 80 , February 2024, , Pages 131-164


  The accounting information quality and its relationship with financing decision-making is one of the important issues that attract interest from researchers. However, the way accounting information quality affects financing costs during the COVID-19 pandemic is a topic that has not been explored in domestic ...  Read More

Financial Accounting
Evaluation Matrix of Perspective on the Driving Forces of Legacy Accounting

Fatemeh Jalali Gorgani; Mohammadreza Abdoli; Hasan Valiyan; Mehdi Safari gerayli; Mohammad Mehdi Hossini

Volume 20, Issue 80 , February 2024, , Pages 165-213


  The purpose of this study is evaluation matrix of perspective on the driving forces of legacy accounting. In this study, in terms of the methodological goal, this study is exploratory and from the perspective of the result, it is placed in the category of applied research. The participants in the qualitative ...  Read More

Financial Accounting
Role of Management of Working Capital Items in Explaining the Operational Efficiency of Companies Listed on the Tehran Stock Exchange

Behrooz Badpa; Sohrab Osta; Fatemeh Darvish-Hoseini

Volume 20, Issue 80 , February 2024, , Pages 255-287


  Working capital management is crucial for business growth and survival as it maximizes enterprise value and shareholder wealth, thereby maintaining competitive conditions and optimal performance. This study identified and explained accounting variables determining operational efficiency (OE) of the companies ...  Read More

Financial Accounting
Phenomenological Exploring of the Lived Experiences of Candidates Participating in the CPA Exam

Sajad Naghdi; Roghayye Jeddi

Volume 20, Issue 79 , December 2023, , Pages 205-243


  The willingness of accountants to participate in the certified public accountant (CPA) exam has led to a highly competitive and challenging environment. Therefore, the aim of this research is to explore the lived experiences of CPA candidates. Given the psychological orientations, the unique scientific ...  Read More

Financial Accounting
Identification and Ranking of Factors Affecting Innovation in Accounting

Mohammad Hossein Setayesh; Zahra Rezaeianzadeh

Volume 20, Issue 78 , September 2023, , Pages 1-33


  The main goal of this research is to identify and rank factors affecting innovation in accounting. In this research, firstly, accounting specialists were selected by purposeful sampling methods, and then qualitative data were collected using open questionnaires. After analyzing the collected data using ...  Read More

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

Financial Accounting
Identifying Challenges to the Public Financial Management System

Mohammad ali Karimi; Gholamreza Kordestani; . Kumars Biglar

Volume 20, Issue 77 , May 2023, , Pages 141-182


  The public financial management system in developing countries faces ongoing challenges. These challenges include ensuring the compatibility of budget planning and discipline with macroeconomics, resource allocation in accordance with poverty reduction strategies, and effectively implementing programs ...  Read More

Financial Accounting
The Moderating Effect of Management Entrenchment on the Relationship between Dividend and Debt Policy with Investor Sentiment

mandana taheri; Mahtab Jafari

Volume 19, Issue 76 , March 2023, , Pages 39-64


  Investor Sentiment often stem from held-up beliefs or information unrelated to stock value and can lead to extreme reactions or low reactions to good or bad news in stock valuation. In this study, the effect of two important policies of Earning sharing and debt policy in the company that can be investigated ...  Read More

Financial Accounting
The economic consequence of Risk Sentiment in annual reports using dynamic models

Akram Taftiyan; fatemeh mansuri mohammad abadi; akram abdollahi asad abaadi

Volume 19, Issue 76 , March 2023, , Pages 161-187


  The current research has investigated the economic consequences of risk perception in annual reports; which is functional in terms of result, correlational and post-event in terms of descriptive method. The statistical population of this research includes all the companies admitted to the Tehran Stock ...  Read More

Financial Accounting
The Effect of Government Ownership on Relationship between Information Competition and Earning Persistence

Seyed Hosein Sajadi; rahim bonabi ghadim

Volume 19, Issue 75 , October 2022, , Pages 41-68


  Today, information competition space, as an external importance mechanism, affects the company's management system and stable performance and government ownership in both complementary and destructive aspects can affect this impact. The purpose of this study is to investigate the effect of government ...  Read More

Financial Accounting
Financial statement comparability and corporate debt maturity

Mohammad Arabmazar Yazdi; Vahid Mennati; Javad Roshanzamir

Volume 19, Issue 75 , October 2022, , Pages 95-123


  Financial statement comparability improves the quality of financial information and the information environment, and enabling users to identify similarities and differences between different companies, and evaluating the performance of managers and supervising them. So, it is expected that increasing ...  Read More

Financial Accounting
Measuring Audit Task Complexity Using Structural Equation Modeling

Karim Imani; Hossein Fakhari

Volume 19, Issue 75 , October 2022, , Pages 125-164


  Audit task complexity, as one of the important and effective factors on the auditors' judgment and decision-making, is one of the controversial concepts in the audit field, which, due to its multidimensional nature, has led to many researches in the audit field. Despite the provision of individual indicators ...  Read More

Financial Accounting
Investigating the Effect of Constraints on Earnings Management Strategies on the Application of Earnings Classification Shifting Strategy

Mohsen Imeni; Seyyed Mohammad Moshashaei

Volume 19, Issue 75 , October 2022, , Pages 203-236


  The two approaches are more prominent in the accounting literature, accrual-based earnings management and manipulating the actual activities however, the present study is considered the third type of earnings management model, namely a classification shifting. The purpose of this study is to investigate ...  Read More

Financial Accounting
The Role of Left Tail Risk in Explaining the Idiosyncratic Volatility Puzzle

Mahshid Shahrzadi; Darioush Foroughi

Volume 19, Issue 74 , July 2022, , Pages 85-115


  The Aim of this study is to introduce the left tail risk as a driver for creating idiosyncratic volatility and explainer the negative returns due to high unsystematic volatility. In addition, the present study is trying to determine how the idiosyncratic volatility puzzle occurs. In this study, univariate ...  Read More

Financial Accounting
The Firm’s Business Strategy, Cash Holdings and its Speed of Adjustment

Abbas Aflatooni; Zahra Nikbakht; Kefsan Mansouri

Volume 19, Issue 73 , April 2022, , Pages 57-84


  The existence of firms' excess cash causes resources to stagnate and, cash deficit causes loss of investment opportunities. Therefore, firms generally try to maintain an optimal level of cash holdings. In addition, firms attempt to quickly correct any deviations from the optimal level of cash holdings. ...  Read More

Financial Accounting
The Effect of Comparability of Financial Statements and the Opacity in Financial Reporting on the Value Relevance of Earnings and Book Value per Share

Narges Hamidian; Golnaz Eshaghi

Volume 19, Issue 73 , April 2022, , Pages 85-115


  The relevance and usefulness of accounting information can be measured by the simultaneous relationship between accounting information, returns or stock market prices. The Comparability of accounting information, as a qualitative feature of information, increases the value relevance of accounting information. ...  Read More

Financial Accounting
Analysis of Earnings Quality in the Board Relations Network

Reza Taghizadeh; Mohammad Abdzadeh Kanafi; alieh ghermezi

Volume 19, Issue 73 , April 2022, , Pages 151-175


  This study examines earnings quality in the relations network of the board of directors of companies in the Iranian stock market in the period 2011 to 2020. This study has a quantitative approach that is post-event in terms of implementation. Furthermore, it is based on graphic techniques on graph theory. ...  Read More

Financial Accounting
Losses Firm's Related Party Transaction and Unexpected Auditing Fees; Testing the Adjustment Effect of Corporate Ownership Structure

Mohammad Khatiri; Ali Ghasemi; Mahtab Darvishtabar Ahmad Chali; Omid Mehri Namak Avarani

Volume 19, Issue 73 , April 2022, , Pages 177-205


  The present study investigates the effect of ownership structure in adjusting relationship between related party transactions and unexpected audit fees in loss-making companies. In this way and order to achieve research objectives; Data of 71 companies were extracted for a ten-year period from the beginning ...  Read More

Financial Accounting
A Pattern for Measuring Quality of Financial Statements

Iraj Davanipour; Ghasem Blue; Maghsoud Amiri

Volume 18, Issue 72 , January 2022, , Pages 1-25


  This research aims to present a pattern for measuring the quality of financial statements. To achieve this aim, firstly by reviewing the literature and theoretical background and also running an expert interview, a collection of indexes related to the quality of financial statements are identified, and ...  Read More

Financial Accounting
The Effect of Financial Reporting Tone on Audit Fees of Listed Companies in Tehran Stock Exchange

Mosa Bozorg Asl; mohamad marfo; mahdi mahannejad

Volume 18, Issue 72 , January 2022, , Pages 79-107


  Linguistic features of information provided by business unit management could facilitate the goals of the transmission of economic facts. In recent years, these characteristics have always been considered in research in the field of accounting and behavioral finance. Therefore, this study seeks to examine ...  Read More