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)
Accounting report
A Financial Reporting Model for Regional Electric Companies in Iran

ehsan mohebi; jafar babajani; Mohammad Javad Salimi; mohammad taghi taghavi fard

Articles in Press, Accepted Manuscript, Available Online from 23 September 2023


  Regional Electric companies are organizations that pursue both social and financial goals in order to fulfill the assigned missions, so fulfilling the accountability due to their dual goals is of fundamental importance. In this research, by examining the information needs of the users of the financial ...  Read More

Accounting report
Drivers of corporate water reporting

Fatemeh Asnad; Hossein Fakhari

Volume 21, Issue 81 , April 2024


  Nowadays, the importance of water and the management of its resources are among the most controversial issues at the global level due to climate change. This issue is especially important in Iran, which suffers from continuous drought. Therefore, the aim of the current research is to explain the determinants ...  Read More

Accounting report
Discovery of Audit Distortions and Financial reporting readability; Emphasis on the moderating role of managers' ability

Mahdi Saghafi; Azam Pouryousof; Ali Shirzadi

Volume 20, Issue 80 , February 2024, , Pages 215-254


  In this research, the relationship between the discovery of audit distortions and the readability of financial reports has been investigated, as well as the moderating effect of management ability on this relationship. This research is practical in terms of its purpose, and the correlation method is ...  Read More

Accounting report
Investigating the Effect of Change in Loan Loss Provisioning Method on Financial Reporting Quality of Banks

Mohammad Soleymani; Mohammad Arabmazar Yazdi; MohammadHosien SafarZade; Javad Shekarkhah

Volume 20, Issue 79 , December 2023, , Pages 85-123


  This study aims to investigate how a change in the accounting method of calculating bank loan loss provisions affects financial reporting quality of banks. In doing so, the current theoretical literature on the topic of the research has been described and the conflicting arguments in the previous research ...  Read More

Accounting and various aspects of finance
Evaluation of Challenging Areas of Accrual Accounting Implementation in the Public Sector

Ahmad Mahdavi; Ali Zabihi; Abassali Pouraghajan

Volume 20, Issue 79 , December 2023, , Pages 245-282


  The purpose of this research is to evaluate the challenging areas of accrual accounting implementation in the General Department of the Ministry of Economy and Finance of Mazandaran province. The methodology of this study is mixed. In the qualitative part, through systematic screening, the challenging ...  Read More

Accounting report
Comparing the Expectations of Financial Reporting Preparers and Users of Integrated Financial Reporting

Farzad Eivani; Hadis Abdi; Farshid Kheirollahi; nasrin moridi

Volume 20, Issue 78 , September 2023, , Pages 191-220


  Integrated financial reporting provides crucial information about an organization's strategy, direction, performance, and future outlook encompassing business, social, and environmental performance within its operational context. It also promotes a coherent and effective approach to corporate reporting. ...  Read More

Accounting report
Presenting a Framework for Earnings Forecasts Reporting in the Iranian Capital Market

Mohammad Javad Salimi; Ghassem blue; Maghsoud Amiri; Hamed Zakeri

Volume 20, Issue 77 , May 2023, , Pages 73-106


  The earnings forecasts report is considered as one of the most important and effective reports in investors' decision-making. The purpose of this study is to present an earnings forecasts reporting framework in Iran's capital market. To achieve this research goal, the earnings forecasts reporting framework ...  Read More

Accounting report
The role of media in earning management’s strategy

Mozaffar Jamalianpour

Volume 19, Issue 76 , March 2023, , Pages 1-37


  The importance and role of Media and NEWS are increased by improvement of Information and Communication Technologies. This article try to find role of medias’ news in corporate earning management strategies. So, I investigate for show impact of media coverage on replacement and trade off between ...  Read More

Accounting report
The tone in the auditor's report and the audit fee with emphasis on the moderating role of the requirements of Auditing Standard No. 700

Masoumeh Shahsavari; Mohammad Reza Abbaszadeh; Hamze hesari

Volume 19, Issue 76 , March 2023, , Pages 131-161


  In the present study, the relationship between the qualitative information of the auditor's report and the quality of accounting has been discussed. In particular, the relationship between the tone of the auditor's report and the audit fee (audit quality criterion based on the input of the audit process) ...  Read More

Accounting report
The quality of financial reporting with a theoretical approach and based on a comprehensive conceptual framework: From the perspective of adjusted Structuration theory

iman zare

Volume 19, Issue 76 , March 2023, , Pages 189-219


  Improving the quality of financial reporting is one of the effective factors to approach an efficient capital market and optimal capital allocation, the present research tries to explain the quality of financial reporting from the perspective of adjusted structuration theory. The adjusted structuration ...  Read More

Accounting report
An Accruals Quality Model: A Group Method of Data Handling Approa

Ali Saqafi; Ghasem Blue; HosseinAli Sohrabi Varzaneh

Volume 19, Issue 75 , October 2022, , Pages 1-40


  Development of Earnings quality measures, especially Accruals quality measures, has been a critical line of research over more than three decades. Literature indicates that linear-regression-based measures are subject to (suffer from) significant estimation error in non-discretionary accruals estimation. ...  Read More

Accounting report
Companies Experiences in Applying IFRS in Iran

Ali Rahmani; Azam Valizadeh Larijani; Elham Rabihavi

Volume 19, Issue 74 , July 2022, , Pages 117-143


  The need for a set of qualified accounting standards has led to the development of international financial reporting standards. like many other countries globally, Iran has adopted these standards and required their application in a group of capital market companies. The main purpose of this study is ...  Read More

Accounting report
Investigating the Relationship between Managers' Narcissism and the Optimistic Tone of Financial Reporting: The Adjusting Role of Earnings Management

Elnaz Akbarlou; Mehdi zeynali; Mehdi alinezhad sarokolaei; Rasoul baradaran hassan zadeh

Volume 18, Issue 72 , January 2022, , Pages 169-192


  Narcissist managers, with behavioral characteristics such as selfishness, domination, and self-aggrandizement, don’t consider rules and regulations important. They manipulate detailed accounting reports opportunistically using positive words in an optimistic manner. This study aims to investigate ...  Read More

Accounting report
Combination of CDM, ANFIS & MH Algorithms in a model to determine Fraudulent Financial-Tax Report

maryam yokhanehalghyani; jamal bahrisales; Saeid Jabbarzadeh Kangarluei; Akbar Zavari Rezaei

Volume 18, Issue 71 , October 2021, , Pages 87-112


  Companies sometimes file fraudulent financial statements for tax fraud. The purpose of this study is to combine data mining tools and artificial intelligence with meta-heuristic algorithms to explain and optimize a model for detecting fraud and tax evasion by using the capacity of financial reporting. ...  Read More

Accounting report
Explaining Managerial Incentives for Earnings Manipulation Using Cumulative Prospect Theory (Case Study: Companies Listed in Tehran Stock Exchange)

Fahime Ebrahimi; Mohammad Hosein Setayesh; Hamidreza Zareifard

Volume 18, Issue 70 , July 2021, , Pages 51-77


  Prospect theory explains how individuals’ feelings and preferences influence their decision-making. The purpose of this research was to investigate earnings manipulation incentives within companies listed in Tehran Stock Exchange using fourfold pattern of risk attitudes provided by the cumulative ...  Read More

Accounting report
The Effect of Information Disclosure Volume on The Efficiency of Price Formation Process

Alireza Rahrovi Dastjerdi

Volume 18, Issue 70 , July 2021, , Pages 79-112


  Since the volume of corporate information disclosures is constantly increasing, this study seeks to distinguish information with a "text" nature from information with a "numbers" nature to examine the existence and the direction of the volume of these two types of information on the efficiency of the ...  Read More

Accounting report
Accounting Comparability and Audit Effort

Mojtaba Golmohammadi shuraki; Abolfazl Zare Mehrjardi

Volume 18, Issue 70 , July 2021, , Pages 113-138


  Audit fee, which is one of the signs of an audit effort, is an important factor in the acceptance or rejection an audit by owners and auditors. The characteristics of the client and especially the characteristics of financial reporting are important factors that can affect the timing of the audit and ...  Read More

Accounting report
Investigating the Moderating Effect of Auditing Quality on the Relationship between Financial Reporting Quality and Initial Public Offerings (IPOs) Underpricing

Navid Reza Namazi; Pedram Azizi

Volume 18, Issue 69 , April 2021, , Pages 115-144


  The purpose of this study is to investigate the moderating effect of auditing quality on the relationship between financial reporting quality and initial public offerings (IPOs) underpricing of stocks. The population of this study is the companies listed on the Tehran Stock Exchange (TSE) and OTC of ...  Read More