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
Expanding the Mathematical Functions Matrix in the Futurology of Intertextuality in Disclosure Comprehensive Information for Stakeholders

Kambiz Taghipour; Naghi fazeli; Arezoo Khosaravani

Articles in Press, Accepted Manuscript, Available Online from 11 November 2024

https://doi.org/10.22054/qjma.2024.80910.2593

Abstract
  The purpose of this study is perspectives of intertextuality in disclosure comprehensive information for stakeholders by the mathematical functions matrix. This study is considered applied in terms of the type of result, and from the point of view of the goal, it is placed in the category of exploratory ...  Read More

Financial Accounting
COVID-19 and Earnings Management through Classification Shifting

Abas Aflatooni; Mohamad Khatiri

Articles in Press, Accepted Manuscript, Available Online from 23 November 2024

https://doi.org/10.22054/qjma.2024.82140.2617

Abstract
  Recent research has increasingly focused on earnings management through the classification shifting of income statement items. However, domestic studies have only minimally addressed this topic. While international research has extensively examined the impact of the COVID-19 pandemic on earnings management, ...  Read More

Financial Accounting
The Effect of Industry Operating Cash Flow Volatility on the Stock Price Crash Risk: The Moderating Role of Economic Policy Uncertainty and Conditional Conservatism

Sarah Mohsin; Narges Hamidian; seyed abbas hashemi

Articles in Press, Accepted Manuscript, Available Online from 05 January 2025

https://doi.org/10.22054/qjma.2025.82063.2615

Abstract
  Stock price crash risk, defined as an adverse event, is a pervasive phenomenon at the market level. This implies that the decline in stock prices is not limited to a specific stock but extends across the entire market. Stock price crashes result in significant losses for shareholders and investors, as ...  Read More

Financial Accounting
To explain the pattern of financial reporting complexity: grounded theory approach

Pouyan Mohammadi; hamideh asnaashari; MohammadHosien SafarZade

Articles in Press, Accepted Manuscript, Available Online from 26 January 2025

https://doi.org/10.22054/qjma.2025.82368.2619

Abstract
  The purpose of financial reporting is to present commercial and economic realities. Hiding these facts can lead to a chain of negative consequences for investors, lenders, customers, suppliers and employees. Meanwhile, there is a growing concern on the complexities involved in financial reporting. To ...  Read More

Financial Accounting
Modeling the Detection of Firms Financial Fraud under The Implementation of Artificial Neural Network's Evaluation Algorithms

Marzieh Poursaedi; Mahmood Hematfar; , Seyed Enayatallah Alavi; Roya Nasirzadeh

Articles in Press, Accepted Manuscript, Available Online from 03 February 2025

https://doi.org/10.22054/qjma.2025.82826.2632

Abstract
  The purpose of this research is modeling the detection of firms financial fraud under the implementation of artificial neural network's evaluation algorithms. In this study, efforts have been made by using Quadratic Programming "QP" processes in artificial neural network algorithms to determine the basic ...  Read More

Financial Accounting
Intellectual Property Protection and Innovation: Analysis of The Mediating Role of Research and Development Expenditure and Financial Restrictions of The Company

Shadi Hasanzadeh; Khadijeh Eslami; Mana Farahi

Articles in Press, Accepted Manuscript, Available Online from 16 February 2025

https://doi.org/10.22054/qjma.2025.81934.2614

Abstract
  Today, knowledge, innovation, and technology play a crucial role in economic growth and development. Among the key factors influencing innovation, the security of intellectual property rights stands out as both essential and challenging. This study examines the impact of intellectual property protection ...  Read More

Financial Accounting
The Emergence of The Radicalism Approach of Applying Fundamental Changes in The Accounting Profession: A Test of Interactive Qualitative Method

Mehdi Ebrahimkhani; seyed hosein shaker taheri; Mehrdadallah Golizadeh Azariha

Volume 21, Issue 84 , January 2025

https://doi.org/10.22054/qjma.2024.80967.2595

Abstract
  The purpose of this research is Evaluating the emergence of the radicalism approach in applying fundamental changes in the accounting profession, based on the interactive qualitative method. The methodology of this study is in the category of exploratory studies in terms of the type of result, application ...  Read More

Financial Accounting
The Motivational Contexts of The Governance Hegemony of Family Ownership: Reflecting on Cadillo's Governance Theory

Leila Zamanianfar; hossein alidadi; Danial Heidari; Alireza Altafi

Volume 21, Issue 84 , January 2025

https://doi.org/10.22054/qjma.2024.80909.2592

Abstract
  The purpose of this research is development of Caudillo's theory to appraisal of strengthen governance hegemony levers in Family ownership. In this research, firstly, through a systematic screening process, the levers that strengthen the governance hegemony were determined, and during the stages of fuzzy ...  Read More

Accounting report
The Effect of Religious Beliefs and the Mediating Role of Professional Ethics on Accountants’ Inaccuracy in Preparing Financial Statements

Esmaeil Khoshbakht; Amirhossein Taebi naghandari

Volume 21, Issue 83 , November 2024, , Pages 267-304

https://doi.org/10.22054/qjma.2024.78797.2550

Abstract
  The present study aims to investigate the effect of religious beliefs on the inaccuracy of accountants in preparing financial statements, with a focus on the mediating role of professional ethics in Iran. For this purpose, 400 questionnaires were designed and distributed among official accounting and ...  Read More

Financial audit
The Moderating Role of Competitive Strength in the Relationship between Social and Environmental Performance and Financial Performance

Mohammad Amri Asrami; Seyed Kazem Ebrahimi; Hossein Amini

Volume 21, Issue 82 , September 2024, , Pages 99-136

https://doi.org/10.22054/qjma.2024.77772.2533

Abstract
  Compliance with social and environmental responsibilities is one of the requirements of the current competitive era, and the competitive pressure on companies in this situation imposes costs that can affect financial performance. This research investigates the moderating role of competitive strength ...  Read More

Profitability
The Moderating Role of Competitive Strength in the Relationship between Social and Environmental Performance and Financial Performance

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

Volume 21, Issue 82 , September 2024, , Pages 137-166

https://doi.org/10.22054/qjma.2024.77352.2523

Abstract
  Compliance with social and environmental responsibilities is one of the requirements of the current competitive era, and the competitive pressure on companies in this situation imposes costs that can affect financial performance. This research investigates the moderating role of competitive strength ...  Read More

Capital Structure
Evaluating the Emerging Fields of Human Rights Accounting Development in Iran's Capital Market

Mahmood Madhoosh; Mehdi Safari gerayli; Javad Ramezani; Javad Babaee Khalili; Mehdi Khalilpour

Volume 21, Issue 82 , September 2024, , Pages 205-255

https://doi.org/10.22054/qjma.2024.78623.2547

Abstract
  This study, while identifying the emerging fields of human rights accounting development in Iran's capital market, seeks to evaluate them within the context of the research. Using interviews and the grounded theory process, through three stages of open, central, and selective coding, an attempt was made ...  Read More

Accounting report
Audit Committee Performance Evaluation Model: Indicators and Importance of Each

Alireza Javadipour; jafar Babajani; Ghasem Blue; Vajhollah Ghorbanizadeh

Volume 21, Issue 81 , April 2024, , Pages 1-51

https://doi.org/10.22054/qjma.2023.73954.2466

Abstract
  Considering the goals of forming the audit committee and its extensive duties, evaluating the performance of the audit committee in order to identify its strengths and weaknesses is very important. The present study presents a model for evaluating the performance of the audit committee and a practical ...  Read More

Accounting and various aspects of finance
Identifying and Ranking Sustainability Evaluation Indicators for Iranian Pension Funds

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

Volume 21, Issue 81 , April 2024, , Pages 53-95

https://doi.org/10.22054/qjma.2023.76209.2503

Abstract
  AbstractPension funds in Iran use a 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 ...  Read More

Financial Accounting
Evaluation of Effective Criteria for the Desirability of Financial Stability Integration Based on the Comparison of Metaheuristic Algorithms: A Case Study of Banks Listed on the Tehran Stock Exchange

Zahra Jafari; Rahim Bonabi Ghadim; Rasoul Abdi

Volume 21, Issue 81 , April 2024, , Pages 179-225

https://doi.org/10.22054/qjma.2024.78048.2541

Abstract
  The purpose of this research is the evaluation of effective criteria for the desirability of financial stability integration based on the comparison of metaheuristic algorithms in banks listed on the Tehran Stock Exchange. Initially, through a systematic content screening process, the effective criteria ...  Read More

Capital Structure
Evaluating the Reduction of Government 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, , Pages 227-272

https://doi.org/10.22054/qjma.2024.77546.2526

Abstract
  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

Accounting and various aspects of finance
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

https://doi.org/10.22054/qjma.2024.76556.2510

Abstract
  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

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

Abbas Aflatooni; Kefsan mansouri; Zahra Nikbakht

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

https://doi.org/10.22054/qjma.2024.76715.2513

Abstract
  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

Accounting tools
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

https://doi.org/10.22054/qjma.2024.76823.2516

Abstract
  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

stock exchange
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

https://doi.org/10.22054/qjma.2024.74109.2468

Abstract
  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

Accounting and various aspects of finance
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

https://doi.org/10.22054/qjma.2023.76235.2505

Abstract
  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

https://doi.org/10.22054/qjma.2023.73784.2461

Abstract
  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

https://doi.org/10.22054/qjma.2023.73584.2456

Abstract
  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

https://doi.org/10.22054/qjma.2023.73050.2446

Abstract
  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

https://doi.org/10.22054/qjma.2023.66756.2359

Abstract
  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