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

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


  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

Financial Accounting
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


  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

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

Volume 21, Issue 81 , April 2024, Pages 97-137


  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 and managerial domains, ...  Read More

Accounting report
Drivers of Corporate Water Reporting

Fatemeh Asnad; Hossein Fakhari

Volume 21, Issue 81 , April 2024, Pages 139-178


  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 current research aims to explain the determinants ...  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


  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

Financial Accounting
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


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

Akram Afsay

Volume 21, Issue 81 , April 2024, Pages 273-306


  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. To achieve the research goal, a sample equal to 99 companies listed on the Tehran Stock Exchange during the period ...  Read More