Vol. 3 No. 3 (2025): Serial Number 9

Published: 2025-10-26

Articles

Modeling Strategic Management Accounting Systems: A Multilevel Review

Esmaeil Alina

; Mehdi Moradzadeh Fard *

; Bahram Hemmati

1-16
- PDF (Persian)
The Moderating Effect of Financial Requirements and Financial Literacy on the Relationship Between Financial Technology and Money Laundering

Mohsen Hashemi Gohar *

; Mohaddeseh Rahmati Fakhrabadi

1-13
- PDF
Evaluation of Systematic Risk of Assets Using a News Analysis Approach in the Tehran Stock Exchange

Zohreh Memarpour

, Gholamreza Askarzadeh Dareh *

, Hamid Khajeh Mahmoudabadi

, Seyyed Yahya Abtahi

1-16
- PDF (Persian)
The Qualitative Model of Digital Accounting on the Quality of Financial Reports

Farhad Ameri Poor

; Hamid Rostami Jaz *

; Morteza Bavaghar

, Saeed Moradpour

, Hossein Noorani

1-14
- PDF (Persian)
Adoption of Blockchain Technology in Accounting: Examining Organizational Decision-Making Factors

Hossein Mijani

; Abbas Sheybani Tzrji *

; Mohammad Reza Khezrepoor

1-20
- PDF (Persian)
Factors Influencing Suboptimal Decision-Making by Auditors: The Role of Intolerance of Ambiguity, Time Budget Pressure, and Evidential Information

Alireza Mollashahi

; Mansour Garkaz *

; Ali khozain

, Alireza Maetoofi

1-17
- PDF (Persian)
Identifying and Explaining the Factors Influencing Creative Accounting: A Grounded Theory Approach

Mohammadreza Moghadam

; Faegh Ahmadi *

; Seyed Nima Valinia

1-19
- PDF (Persian)
The Effect of Artificial Intelligence Utilization in Auditing on Financial Reporting Quality: The Moderating Role of Auditor Experience

Zeinab Armoonmanesh *

; Hassan Pourkhorshid

1-15
- PDF (Persian)
Examining Financial Stability and the Impact of Oil Cycles in Iran Using the NARDL Model

Haitham Ahmed Ghadhban *

; Jafar Haghighat

, Mohammad Reza Salmani Bishak

, Hossein Asgharpur

1-16
- PDF (Persian)
Nonlinear Effects of Income Inequality and Modern Technologies on Public Health in Selected Countries

Reza Esmati

, Gholamreza Abbasi *

, Lotfali Agheli

, Azadeh Mehrabian

1-16
- PDF (Persian)
Threshold Effects of Political Factors on Oil Market Volatility and Stock Returns in Iran with Emphasis on Global Financial Cycles

Shabnam Barouti

, Hossein Badiei *

, Fatemeh Sarraf

, Fatemeh Zandi

1-18
- PDF (Persian)
Developing a Qualitative Model of Machine Learning and Artificial Intelligence in Activity-Based Costing for Project Costing

Reza Asadi

, Artin Beytari *

, Mohammadreza Ghorbaniyan

1-15
- PDF (Persian)
The Effect of Financial Statement Comparability on Profit Sustainability, Accrual Pricing Efficiency, and Profit Predictability

Hamzeh Anbari

; Masood Foladi *

; Maryam Farhadi

, Leila Safdarian

1-21
- PDF (Persian)
Prioritization of Financing Methods and Examination of Their Impact on the Performance of Pharmaceutical Companies Listed on the Tehran Stock Exchange

Javad Shafaei

; Habib Aghajani *

; Sakineh Sojoodi

1-13
- PDF (Persian)
Providing a Framework for Identifying and Recognizing Key Audit Matters and Examining Its Impact on Audit Quality

Aqeel Salim Mohammed

; Khadijeh Ebrahimi Kahrizsangi *

; Adil Basheer Dhahir Dukhkhani

, Saeid Aliahmadi

1-21
- PDF (Persian)
Threshold Effects of Institutional Quality, Renewable Energy, and Financial Development on Global Warming Potential for Oil-Producing Countries

Yousef Nematzadeh

; Khashayar Seyed Shokri *

; Shahryar Nessabian

, Narsis Amin Rashti

1-20
- PDF (Persian)
Designing a New Model to Assess the Quality of Bank Risk Management and Analyze Its Role in Reducing the Cost of Capital

Ehsan Hemmat Abiri

; Mojtaba Dastori *

; Saeed Moradpour

1-24
- PDF (Persian)
Modeling the Impact of Internal Auditors’ Role Conflict on Responses to Money Laundering Red Flags and the Effectiveness of Anti-Financial Crime Measures

Kimia Akrami

; Habibollah Nakhaei *

; Mahmoud Lari Dashtbayaz

1-14
- PDF (Persian)

Vol. 3 No. 3 (2025): Serial Number 9

Articles

Modeling Strategic Management Accounting Systems: A Multilevel Review

The Moderating Effect of Financial Requirements and Financial Literacy on the Relationship Between Financial Technology and Money Laundering

Evaluation of Systematic Risk of Assets Using a News Analysis Approach in the Tehran Stock Exchange

The Qualitative Model of Digital Accounting on the Quality of Financial Reports

Adoption of Blockchain Technology in Accounting: Examining Organizational Decision-Making Factors

Factors Influencing Suboptimal Decision-Making by Auditors: The Role of Intolerance of Ambiguity, Time Budget Pressure, and Evidential Information

Identifying and Explaining the Factors Influencing Creative Accounting: A Grounded Theory Approach

The Effect of Artificial Intelligence Utilization in Auditing on Financial Reporting Quality: The Moderating Role of Auditor Experience

Examining Financial Stability and the Impact of Oil Cycles in Iran Using the NARDL Model

Nonlinear Effects of Income Inequality and Modern Technologies on Public Health in Selected Countries

Threshold Effects of Political Factors on Oil Market Volatility and Stock Returns in Iran with Emphasis on Global Financial Cycles

Developing a Qualitative Model of Machine Learning and Artificial Intelligence in Activity-Based Costing for Project Costing

The Effect of Financial Statement Comparability on Profit Sustainability, Accrual Pricing Efficiency, and Profit Predictability

Prioritization of Financing Methods and Examination of Their Impact on the Performance of Pharmaceutical Companies Listed on the Tehran Stock Exchange

Providing a Framework for Identifying and Recognizing Key Audit Matters and Examining Its Impact on Audit Quality

Threshold Effects of Institutional Quality, Renewable Energy, and Financial Development on Global Warming Potential for Oil-Producing Countries

Designing a New Model to Assess the Quality of Bank Risk Management and Analyze Its Role in Reducing the Cost of Capital

Modeling the Impact of Internal Auditors’ Role Conflict on Responses to Money Laundering Red Flags and the Effectiveness of Anti-Financial Crime Measures

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