In Press

Published: 2025-05-31

Articles

Presenting a Model of Auditors’ Opinion Purchasing Challenges with a Behavioral Approach and Social Interactions

Esmaeel Mirzayi

, Mehdi Zeynali *

, Yaghob Pourkarim

, Rasoul Baradaran Hassanzadeh

, Yones Badavar Nahandi

1-21
- PDF (Persian)
Nonlinear Effects of Exchange Rate and Interest Rate on Wealth Inequality in Selected Developing Countries

Mohsen Khanaki

; Masoud Soufimajidpour *

; Mahmood Mahmoodzadeh

, Mehdi Fathabadi

1-18
- PDF (Persian)
Designing a Composite Comprehensive Stress Index for the Tehran Stock Exchange Using a Machine Learning Approach

Elham Babaheidarian

, Farhad Hanifi *

, Mirfiz Fallah Shams

1-28
- PDF (Persian)
A Behavioral Finance-Based Model for Pricing Digital Assets (Decentralized Assets)

Peyman Karimi

; Gholamreza Askarzadeh Dareh *

; Alireza Rayati Shavazi

, Seyed Yahya Abtahi

1-18
- PDF (Persian)
Forecasting Economic Recession and Growth Using Corporate Financial Misreporting

Shirin Montashi

, Mahnam Molaei

; Maryam Farhadi *

; Javad Foruzandeh

1-15
- PDF (Persian)
Strategic Management Accounting and Improving Value Creation Strategies

Mir Saeed Mousavi

, Mohammad Reza Pourali *

, Seyed Fakhreddin Fakhrehosseini

, Mehrdad Goleyjani

1-14
- PDF (Persian)
Identification and Ranking of Factors Affecting Financial Sustainability in the Iranian Premier Football League

Zahra Asghari

; Bahman Valinejad *

; Mahdi Naderinasab

, Hossien Allahyari

1-15
- PDF (Persian)
Development of an investment modeling framework based on the integration of Japanese candlestick patterns and fuzzy logic

Zahra Sadeghi

; Hashem Zare *

; Mehrzad Ebrahimi
Integrated Credit Validation Modeling with ESG: Incorporating Climate Risk and Sustainability Indicators in Credit Rating

Mohammad Qezelbash

, Mohammad Mehdi Bagheri *

1-17
- PDF (Persian)
Strategies for Realizing Economic Complexity in Iraq’s Petrochemical Industry through the Application of Interpretive Structural Modeling

Yad Nawzad Abdullatif

; Anvar Khosravi *

; Kamaran Kasraei

1-19
- PDF (Persian)
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

1-16
- PDF (Persian)
Investigating the Impact of Foreign Direct Investment and Human Capital on Export Diversification: A Panel Smooth Transition Regression (PSTR) Approach

Khaldoon Abdullah Khalaf

; Saeed Daei-Karimzadeh *

; Abdul Rezzaq Hamad Hussein

, Sara Ghobadi

1-17
- PDF (Persian)
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

1-18
- PDF (Persian)
Asymmetric Effects of Oil Price Fluctuations and the Intensity of Commercial Development on the Consumption of Renewable Energies in Iran

Fatemeh Eghbal Manesh

; Shahriyar Nessabian *

; Mahmood Mahmoodzadeh

, Alireza Daghighiasli

1-18
- PDF (Persian)
Modeling Behavioral and Economic Factors Influencing the Acceptance of Price Increase Statements in the Ready-Mix Concrete Industry

Mohammad Hossein Raeisi

; Mohsen Nazari *

; Mohsen Ebrahimi

1-16
- PDF (Persian)
Investigating the Factors Affecting the Relationship between Dividend Distribution and Investment

Mahdieh Nosrati

, Sasan Mehrani *

, Ezzatollah Abbasiyan

1-21
- PDF (Persian)
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 *

1-15
- PDF (Persian)
The Impact of Behavioral Biases on Portfolio Optimization among Investors in the Tehran Stock Exchange: A Behavioral Finance Approach

Mahboubeh Eskandari

; Abdolreza Mohseni *

; Mostafa Ghasemi

1-17
- PDF (Persian)
Designing a Model to Reduce Money Laundering Risk in Banks and Financial and Credit Institutions

Abolghasem Afshar

; Mansour Gerkaz *

; Alireza Matoufi

; Ali Khozein

1-21
- PDF (Persian)
Developing a Model for Competitive Advantage of Intellectual Capital and Its Impact on Financial Performance

Fatemeh Mosadegh

; Mostafa Ghasemi *

; Abdolreza Mohseni

1-20
- PDF (Persian)
Analysis of the Causal Relationships between Capital Adequacy, Liquidity, and Profitability Indicators of Banks within the Framework of the Central Bank of Iran's Regulatory Regulations Using the DEMATEL Approach

Ebrahim Azarkamand

; Seyed Rasoul Hosseini *

; Vahid Mahmoudi

, Habib Amirbeiki Langroodi

1-17
- PDF (Persian)
Identifying Key Elements in Media Revenue Models

Meysam Ansari

; Neda Soleimani *

; Ataollah Abtahi

, Omid Arghish

1-20
- PDF (Persian)
Assessing the Effectiveness of Stress Management Training on Audit Quality

Mahmoud Salariyeh Kouhi

; Mohammad Mahmoudi *

; Abbasali Haghparast

, Hamed Ahmadzade

1-17
- PDF (Persian)
Application of Beneish and Dechow Linear Models in Identifying and Predicting Financial Reporting Distortions: Evidence from Companies Listed on the Tehran Stock Exchange

Jaber Awad Mezaal Al Mashalawy

, Arezoo Aghaei Chadegani *

, Mohammed Sameer Deherieb AL Robaaiy

, Mohammad Alimoradi

1-15
- PDF (Persian)
The Effect of Artificial Intelligence Utilization on Financial Reporting Quality: The Mediating Role of Users’ Trust in Accounting Systems

Nooshin Sheikh *

1-16
- PDF (Persian)
Prioritizing Strategies for Attracting Foreign Direct Investment in Venture Capital Funds

Ali Azizabadi

; Hamid Reza Vakili Fard *

; Zahra Moradi

, Mohammad Ali Keramati

1-18
- PDF (Persian)
Social Network Analysis and Prioritization of Performance Audit Indicators in State Banks Based on Grounded Theory and the OPA Technique

Zahra Momeni Landi

; Abdolreza Mohseni *

; Esmaeil Kamalirad

1-21
- PDF (Persian)
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

; Hossein Sharifi Renani *

; Salam Mounam Zamil

, Masoud Ramezani

1-19
- PDF (Persian)
The Application of Accelerated Accounting in the Financial Reporting of Innovative Companies

Mehdi Nouri *

; Seyed Abbas Borhani

, Mojgan Safa

1-17
- PDF (Persian)
Presenting a Comprehensive Combined Mathematical Model for Evaluating Risk-Based Performance in Bank Branches Using ANP and VIKOR Methods

Abolfazl Zolghadr

; Rokhsareh Babajafari *

; Peyman Imanzadeh

1-30
- PDF (Persian)
The Role of Marketing Artificial Intelligence in Increasing Sustainable Financial Performance of Small and Medium-sized Enterprises through Customer Participation and Data-Based Decision Making

Mohammad Reza Rostami Dehjalali *

1-16
- PDF (Persian)
Developing a Strategic Management Accounting Model Based on Corporate Social Responsibility Reporting in Iran

Erfan Davari

, Saeed Anvar Khatibi *

, Rasoul Abdi

, Mahdi Zeinali

1-18
- PDF (Persian)
Developing a Model for Technology Startups to Enhance the Dynamics of the Country’s Tax Mechanisms (A Structural Equation Modeling Approach)

Mohammad Reza Esmaeili Aghda

; Fatemeh Sarraf *

; Mohammad Hamed KhanMohammadi

, Hossein Badiei

1-16
- PDF (Persian)
Identification and Prioritization of Professional Accounting Ethics Indicators Affecting Earnings Management and Tone Management

Matin Ghasemi

; Mostafa Ghasemi *

; Abdolreza Mohseni

1-18
- PDF (Persian)
Identifying the Pattern of Investment Preferences in the Currency and Gold Markets

Elham Dadashzadeh

; Nader Rezaei *

; Ali Jafari

, Rasoul Abdi

1-15
- PDF (Persian)
Developing a Synergy Model between the Supreme Audit Court and Internal Auditing Using a Grounded Theory Approach in the National Iranian South Oilfields Company

Aref Bouzar

; Ali Mahmoudi *

; Ali Hossein Hosseinzadeh

, Parisa Zolfaghari

1-19
- PDF (Persian)
Designing an Interpretive Structural Model (ISM) for Financial Strategies of the Social Security Organization Using Artificial Intelligence

Yaser Jafaiean

, Reza Seyedkhani *

, Mojtaba Moradpour

, Rahmatollah Mohammadipour

1-18
- PDF (Persian)
Explaining the Origins of Disagreement Regarding the Acceptance of Tax Audit Reports Before the Amendment of Article 272 of the Direct Tax Law Toward Reviving the Outsourcing Framework of Tax Auditing

Rahman Ziba Parcham

, Sasan Mehrani *

, Javad Rezazadeh

, Gholamreza Karami

1-20
- PDF (Persian)
Investigating and Validating the Impact of New Technologies Based on Accounting Information Systems on the Financial Performance of Companies Listed on the Iraqi Stock Exchange

Sultan Bahjat Badr Al-gburi

; Mehrdad Ghanbari *

; Forouzan Mohammadi

, Maryam Nouraei

1-13
- PDF (Persian)
Comparing Mobile Phone and Computer Use in the Influence of False Headlines on Investor Judgment: Revenue Increase vs. Profit Decrease

Hamid Mehrjoo

; Masood Fooladi *

; Maryam Farhadi

1-10
- PDF
Developing a Strategic–Operational Plan and Forecasting the Financial Program of Aradan Municipality Using the ARIMA Econometric Technique

Reza Ziari *

; Zahra Moghimi

, Ramin Samadi

1-20
- PDF (Persian)
Forecasting Stock Price and Exchange Rate Volatility Using a Comparative Approach of Geometric Brownian Motion and Neural Networks

Rouzbeh Zarezadeh

; Artin Beytari *

; Mohammadreza Ghorbanian

, Hossein Badiei

1-17
- PDF (Persian)
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

1-19
- PDF (Persian)
The Role of the National Wealth Fund in Managing Oil Revenues: Evidence from a Two-Country DSGE Model

Javid Bahrami *

; Marjan Soltani

1-27
- PDF (Persian)
The Effect of CEO Turnover Type and CEO Succession Origin on Audit Report Lag in Firms Listed on the Tehran Stock Exchange

Amirali Abbaspour

; Razieh Alikhani *

; Mehdi Maranjory

, Reza Fallah

1-18
- PDF (Persian)
Studying the Impact of Banking Innovations on Banks' Credit Security: Evidence from the Iraqi Banking System

Maan Hadi Hasoon Al-Absi

; Maryam Khalili Araghi *

; Zohreh Hajiha

1-12
- PDF (Persian)
A Multidimensional Analysis of the Relationship Between Systematic Risk Indicators and Stock Market Returns in Tehran Stock Exchange

Abbasali Haghparast *

; Amir Salari

1-12
- PDF (Persian)
The Effect of Voluntary Disclosure on Risk-Taking in Leveraged and Capital-Intensive Firms: The Moderating Role of Managerial Ownership

Vahid Bahreini

; Mohsen Dastgir *

; Mohammad َAli moradi

1-19
- PDF (Persian)
Identifying and Prioritizing Factors Influencing Financial Innovations to Reduce Stock Price Crash Risk in Banks Listed on the Stock Exchange

Mehdi Hasani

; Fatemeh Ahmadi *

; Lida Azizpor

, Rahmatalah Mohamadipor

, Karen Tatahi

1-23
- PDF (Persian)
A New Paradigm in the Accounting Profession: A Grounded Theory Model of Accountants’ Extra-Role Behaviors

Mohammad Abdi

; Azar Moslemi *

; Malek Taj Maleki Oskouei

, Abdolkarim Moghadam

1-19
- PDF (Persian)
Modeling the Significance of Social Media Marketing Activities, Brand Equity, and Loyalty in Predicting Consumers’ Willingness to Pay a Premium Price for Portable Technology Gadgets

Gholamreza Jahanshahi

; Albert Boghosian *

; Abdolhossein Karampour

1-16
- PDF (Persian)
Validation of a Model of Factors Affecting the Improvement of Accounting and Auditing Quality in Companies Listed on the Tehran Stock Exchange

Kamran Zanjanitabar

; Arezoo Khosravani *

; Arefeh Mohaghegh

1-18
- PDF (Persian)
Evaluating the Fit of an Organizational Risk Management Model Based on the Theory of Constraints

Hossein Karimkhani

; Mohammad Esmaeil Molaei *

; Shohreh Yazdani

1-17
- PDF (Persian)
https://doi.org/10.61838/jafci.371
The Impact of Using a Joint Auditor Considering Management Expectations in the Supply Chain on Cost Stickiness

Vahid Raboobi

; Hamidreza Bazazzadeh Torbati *

; Mohammad Karami

1-15
- PDF (Persian)
https://doi.org/10.61838/jafci.289
Analyzing the Effects of IFRS Standard Changes on Bank Balance Sheet Structure and Liquidity Ratios

Reza Sotudeh

, Alireza Hirad *

, Abbasali Haghparast

, Hojat Allah Zerehi

1-17
- PDF (Persian)
Investigating the Role of Auditors’ Cognitive Flexibility in Improving Ethical Duty Orientation

Moslem Khoon Siavashan

; Javad Ramezani *

; Mehdi Khalilpour

, Ali Fallah

1-22
- PDF (Persian)
Evaluating the Approach of Active and Passive Investors in Detecting Ponzi Patterns for Capital Market Financial Decision-Making

Ahmad Tavakoli

; Allah Karam Salehi *

; Alireza Aghabeiki Alughareh

, Shahrokh Bozorgmehrian

1-23
- PDF (Persian)
Simulation of Effective Electronic Banking Factors on Profitability Using a System Dynamics Approach: A Case Study of Maskan Bank

Hossein Keshavarzi Nejhad

; Mohammad Reza Abdoli *

1-23
- PDF (Persian)
Designing a Financial Startup Model in Cloud Reporting

Shimae Yas Khazir Khazir

; Yaqoub Aghdam Mazraeh *

; Mostafa Sabouri

, Majeed AbdulHussein Hatif

1-23
- PDF (Persian)
Design and Development of a Multi-Objective Optimization Model for Financial Costs and Delivery Time in the Iranian Supply Chain Using NSGA-II

Fatemeh Ahmari

; Seyed Ali Paytakhti Oskouei *

; Saeed Anvar Khatibi

, Yaghoub Pourkarim

1-13
- PDF (Persian)
Presenting a Model for Voluntary Disclosure of Non-Financial Information Based on an Institutional Perspective in Companies Listed on the Tehran Stock Exchange

Ali Khodabakhshi

; Mohsen Dastgir *

; Saeid Ali Ahmadi

1-17
- PDF (Persian)
The Effect of Board Gender Diversity on the Relationship between CEO Financial Expertise, CEO Tenure, and Financial Statement Fraud in Companies Listed on the Tehran Stock Exchange

Maryam Sadeghi *

; Alireza Esfahanian

1-17
- PDF (Persian)
Examining the Effect of Auditor Characteristics on Audit Report Delay

Somayeh Arab

; Reza Sotudeh *

; Abbasali Haqparast

, Alireza Hirad

1-13
- PDF (Persian)
Exploring the Improvement of Financial Reporting through Robotic Process Automation within a System Representation Framework

Younes Edalati Nezhad

; Maryam Shahri *

; Hassan Valyan

, Mohammad Mehdi Hosseini

, Mohammad Reza Abdoli

1-20
- PDF (Persian)
Identifying and Ranking the Challenges of Accounting Education in Technical and Vocational Schools

Somayeh Jazini Zadeh ; Reza Sotudeh * ; Abbasali Haghparast , Alireza Hirad

1-16
- PDF (Persian)
Investigating the Nonlinear Effect of Economic Policy Uncertainty and Bank Loans on Corporate Inefficient Investment

Abbas Alimardani Karafsi ; Arezoo Khosravani * ; Reza Ziyari , Arefeh Mohaghegh

1-14
- PDF (Persian)
Identifying and Prioritizing Factors Affecting the Empowerment of Audit Firms

Mohammad Mahmoodi *

; Farshad Karimi Hessari

, Seyed Yousef Ahadi Sarkani

1-17
- PDF (Persian)
Designing a Smart Internal Audit Model Based on Blockchain and Cloud Computing in Banks

Mostafa Moslemi

; Mohsen Mehrara *

; Azar Moslemi

1-27
- PDF (Persian)
Development of a Capital Market Behavior Model Based on Types of Information and Market Symmetry

Mir Mohammad Ebrahimzadeh , Seyed Yousef Ahadi Serkani * , Mohammad Mahmoudi

1-22
- PDF (Persian)
Developing a Foresight-Based Model for Resource and Expenditure Management in Banking with Emphasis on Modern Financial Technologies: A Mixed-Method Approach

Soghra Jafari

; Hojjatallah Salari *

; Ali Amiri

, Saeed Moradpoor

1-22
- PDF (Persian)
Government Responsibility in Preserving the Value of the National Currency and Controlling Currency Depreciation

Hamid Ebrahimian

; Ali Parrimi *

; Mohammad Rohani Moghadam

, Maryam Aqai Bejestani

1-15
- PDF (Persian)
Validation of the Model of Factors Affecting Creative Accounting with Emphasis on Technical and Environmental Indicators: A Structural Equation Modeling Approach

Mohammad Reza Moghadam

; Faegh Ahmadi *

; Seyed Nima Valinia

1-12
- PDF (Persian)
Developing a Scenario Model of Shadow Banking under Neurotic Structural Disruptions in Iran’s Economic System

Omid Kargar Shooroki

; Gholamreza Askarzadeh *

; Alireza Rayati Shavazi

, Hamid Khajeh Mahmoodabadi

1-23
- PDF (Persian)
Presenting a Productivity Model for Auditing Firms Based on the Theory of Constraints

Ahmad Reza Ghouhestani

; Mohammad Hamed Khanmohammadi *

; Shohreh Yazdani

1-17
- PDF (Persian)
https://doi.org/10.61838/jafci.427
Developing a Serendipity-Based Approach to Streamline Learning in Accounting Knowledge

Aniseh Rayatzadeh

; Habibollah Rasouli *

; Saeed Nasiri

, Hossein Jannat Makan

1-24
- PDF (Persian)
A Hybrid Intelligent Approach for Predicting Digital Transformation Change Levels Based on Stacked Ensemble Learning and Deep Meta-Learning

Samaneh Hedayati

; Seyed Javad Iranbanfard *

; Sara Najafzadeh

, Mostafa Kolahdoozi

1-32
- PDF (Persian)
Identifying the Effective Dimensions and Components in the Social Position of Forensic Accountants from the Perspective of Social Identity Theory

Sara Darvishi Javanmardi

; Nasim Shahmoradi *

; Akram Taftian

1-23
- PDF (Persian)
Analyzing Investor Behavior through the Use of Fintech in Iranian Private Banks

Samira Dosti Gofli

, Hoda Hemmati *

, Davood Hemmati

, Mehdi Fathabadi

1-15
- PDF (Persian)
Comparison of the Accuracy and Efficiency of Linear Regression and Nonlinear Logit and Probit Models in Stock Price Forecasting

Parasto Azami

; Najmeh Kargar Kamour *

; Hoda Hemmati

1-16
- PDF (Persian)
The Effect of Increases in Board Independence on Financial Reporting Quality and the Efforts of Independent Auditors

Hassan Hajizadeh Ardakani ; Ali Taghavi Moghadam * ; Rohollah Rahmani

1-16
- PDF (Persian)
Examining the Factors Influencing the Enhancement of Efficiency and Effectiveness in Management Accounting Systems

Mehdi Mehrandish

; Reza Sotudeh *

; Alireza Hirad

1-15
- PDF (Persian)