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
Audit committee performance evaluation model: indicators and importance of each

Alireza Javadipour; jafar babajani; Ghasem blue; vajhollah ghorbanizadeh

Articles in Press, Accepted Manuscript, Available Online from 12 August 2023


  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

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

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

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

Articles in Press, Accepted Manuscript, Available Online from 09 December 2023


  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

Accounting and various aspects of finance
Twenty-five Years of Design Science Methodology ‎in Accounting Research: A Bibliometric Analysis

Amir Moradi; hamideh asnaashari; Mohammad Hossein rohban; Mohammad Arabmazar Yazdi; MohammadHosien SafarZade

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


  Design Science Research Methodology (DSRM) is a solution-oriented ‎approach for conducting research that transcends mere understanding ‎of existing situations, aiming to generate innovative and novel artifacts ‎to realize desired outcomes. Despite its widespread use in other ‎technical ...  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

Articles in Press, Accepted Manuscript, Available Online from 04 March 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

Accounting report
Drivers of corporate water reporting

Fatemeh Asnad; Hossein Fakhari

Articles in Press, Accepted Manuscript, Available Online from 16 March 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 tools
Evaluation of Effective Criteria on the Desirability of Financial Stability Integration based on the Comparison of Metaheuristic Algorithms: Case Study of Banks Listed in Tehran Stock Exchange

Zahra Jafari; Rahim Bonabi Ghadim; Rasoul Abdi

Articles in Press, Accepted Manuscript, Available Online from 14 April 2024


  The purpose of this research is evaluation of effective criteria on the desirability of financial stability integration based on the comparison of metaheuristic algorithms banks listed in Tehran Stock Exchange. This study is considered to be a combined and applied methodology. In this way, firstly, through ...  Read More

Financial audit
The Effect of Financial Expertise and Experience of the Audit Committee Chair on Auditor Selection, Audit Fees and Audit Quality

اکرم afsay

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


  The purpose of this study is to examine the relationship between financial expertise and the experience of the audit committee chairman with auditor selection, audit fees and audit quality. In order to achieve the goal of the research, a sample equal to 99 companies admitted to the Tehran Stock Exchange ...  Read More

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