Vol. 4 No. 2 (1405): تیر 1405

Published: 2026-06-08

Articles

  • The Role of Intuitive Judgment in Ethical Decision-Making and the Outcomes of Accounting Ethics Education

    Azadeh Alsadat Torabzadeh Bafghi (Corresponding author)
    1-19

  • Identifying the Effective Roles of Internal Auditors in Non-Governmental Public Institutions: A Case Study of Mashhad Municipality

    Mohammadreza Nikbakht (Corresponding author); Ezatollah Abbasian, Kaveh Mehrani, Mahdi Forghani (Author)
    1-25

  • Identifying Network-Dependent Risk Nodes in the Tehran and Iraq Stock Exchanges

    Karrar Abood Hami Al Hafe, Bahareh Banitalebi Dehkordi, Mostaf Abd Alhussein Ali Almansoori, Masood Fooladi (Author)
    1-16
    https://doi.org/10.61838/jafci.240

  • Investigating the Impact of Foreign Direct Investment and Human Capital on Export Diversification: A Panel Smooth Transition Regression (PSTR) Approach

    Khaldoon Abdullah Khalaf (Author); Saeed Daei-Karimzadeh (Corresponding author); Abdul Rezzaq Hamad Hussein, Sara Ghobadi (Author)
    1-17
    https://doi.org/10.61838/jafci.209

  • Developing an Investment Efficiency Prediction Model Using Meta-Analysis and Comparing Its Predictive Power with the Model of Biddle et al. (2009)

    Ahmed Jubair Lafta, Hosein Asgari Alouj, Mostaf Abd Alhussein Ali Almansoori, Mohammad Alimoradi (Author)
    1-18
    https://doi.org/10.61838/jafci.241

  • Asymmetric Effects of Oil Price Fluctuations and the Intensity of Commercial Development on the Consumption of Renewable Energies in Iran

    Fatemeh Eghbal Manesh (Author); Shahriyar Nessabian (Corresponding author); Mahmood Mahmoodzadeh, Alireza Daghighiasli (Author)
    1-18
    https://doi.org/10.61838/jafci.253

  • Modeling Behavioral and Economic Factors Influencing the Acceptance of Price Increase Statements in the Ready-Mix Concrete Industry

    Mohammad Hossein Raeisi (Author); Mohsen Nazari (Corresponding author); Mohsen Ebrahimi (Author)
    1-16
    https://doi.org/10.61838/jafci.243

  • Designing an Accounting Ecosystem Model for Capital Gains Tax (CGT) in Iran: An Integrated Approach Based on Institutional Coordination, Digital Technology, and Tax Culture

    Siamak Rahiminejad (Corresponding author)
    1-15
    https://doi.org/10.61838/jafci.260

  • Designing a Model to Reduce Money Laundering Risk in Banks and Financial and Credit Institutions

    Abolghasem Afshar (Author); Mansour Gerkaz (Corresponding author); Alireza Matoufi (Translator); Ali Khozein (Author)
    1-21
    https://doi.org/10.61838/jafci.234

  • Prioritizing Strategies for Attracting Foreign Direct Investment in Venture Capital Funds

    Ali Azizabadi (Author); Hamid Reza Vakili Fard (Corresponding author); Zahra Moradi, Mohammad Ali Keramati (Author)
    1-18
    https://doi.org/10.61838/jafci.283

  • Assessing the Interaction between Financial Inclusion and Income Inequality under the Influence of Population Age Structure: A Managerial Approach in Oil-Exporting Economies

    Ali Jaafar Nedher (Author); Hossein Sharifi Renani (Corresponding author); Salam Mounam Zamil, Masoud Ramezani (Author)
    1-19
    https://doi.org/10.61838/jafci.273

  • Presenting a Comprehensive Combined Mathematical Model for Evaluating Risk-Based Performance in Bank Branches Using ANP and VIKOR Methods

    Abolfazl Zolghadr (Author); Rokhsareh Babajafari (Corresponding author); Peyman Imanzadeh (Author)
    1-30
    https://doi.org/10.61838/jafci.296

  • Identifying the Pattern of Investment Preferences in the Currency and Gold Markets

    Elham Dadashzadeh (Author); Nader Rezaei (Corresponding author); Ali Jafari, Rasoul Abdi (Author)
    1-15
    https://doi.org/10.61838/jafci.306

  • Validation of the New Financial Product Development (NEPD) Model Based on Financial Management Behavior Toward Sustainable Development

    Fatemeh Fallah, Shiba Masoumi, Seyed Ali Nabavi Chashmi, Kaveh Azinfar (Author)
    1-19
    https://doi.org/10.61838/jafci.258

  • The Effect of Voluntary Disclosure on Risk-Taking in Leveraged and Capital-Intensive Firms: The Moderating Role of Managerial Ownership

    Vahid Bahreini (Author); Mohsen Dastgir (Corresponding author); Mohammad َAli moradi (Author)
    1-19
    https://doi.org/10.61838/jafci.308

  • Investigating the Role of Auditors’ Cognitive Flexibility in Improving Ethical Duty Orientation

    Moslem Khoon Siavashan (Author); Javad Ramezani (Corresponding author); Mehdi Khalilpour, Ali Fallah (Author)
    1-22
    https://doi.org/10.61838/jafci.287

  • Government Responsibility in Preserving the Value of the National Currency and Controlling Currency Depreciation

    Hamid Ebrahimian (Author); Ali Parrimi (Corresponding author); Mohammad Rohani Moghadam, Maryam Aqai Bejestani (Author)
    1-15
    https://doi.org/10.61838/jafci.343

  • The Effect of Financial Information Quality on the Convergence or Divergence of Managers’ and Shareholders’ Decisions with the Moderating Role of the Salience Phenomenon

    Mohadese Afzali (Author); Soghra Barari Nokashti (Corresponding author); Sina Kheradyar (Author)
    1-20
    https://doi.org/10.61838/jafci.210

  • The Effects of Systematic Risk and Macroprudential Policies on the Cost of Financing of Banks Listed on the Tehran Stock Exchange

    Saeed Amirhoseini (Author); Karim Emami (Corresponding author); Morteza Ezzati (Author)
    1-19
    https://doi.org/10.61838/jafci.242

  • Designing a Conceptual Model for Fraud Detection in Banking Payments Using a Blockchain Approach

    Hamid Dehghani, Mohammad Reza Sharifi Qazvini, Saeid Aghasi (Author)
    1-17
    https://doi.org/10.61838/jafci.250