In Press

Published: 2025-05-31

Articles

Modeling Strategic Management Accounting Systems: A Multilevel Review

Esmaeil Alina

; Mehdi Moradzadeh Fard *

; Bahram Hemmati

1-16
- PDF
Investigating the Impact of Digital Transformation on Audit Efficiency, Production Efficiency, and Financial Performance of Companies with Regard to Firm Size

Mohsen Hashemi Gohar *

; khadije Razi

1-18
- PDF
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
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
Adoption of Blockchain Technology in Accounting: Examining Organizational Decision-Making Factors

Hossein Mijani

; Abbas Sheybani Tzrji *

; Mohammad Reza Khezrepoor

1-20
- PDF
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
Identifying and Explaining the Factors Influencing Creative Accounting: A Grounded Theory Approach

Mohammadreza Moghadam

; Faegh Ahmadi *

; Seyed Nima Valinia

1-19
- PDF
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
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
The Impact of Economic Growth in Selected OPEC Countries from Shocks in Monetary Policy Uncertainty Index and Growth of Major Economies Using the Panel MIDAS-VAR Approach

Mohammed Basim Ahmed *

; Jafar Haghighat

, Mohammad Reza Salmani Bishak

, Zahra Karimi Takanlou

1-18
- PDF
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
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
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
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
Identification of Whistleblowing Triggers in Fraud Detection by Bank Accountants: A Meta-Synthesis Approach

Mohammad Rahimi

; Mehrdad Ghanbari *

; Somayeh Sarouei , Maryam Nouraei

1-17
- PDF
Assessing the Alignment of Accounting Curriculum with Emerging Technological Needs

Esa Zarei *

, Omid Faraji

, Ezzatullah Abbasian

1-13
- PDF
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
Identifying the Factors Influencing the Adoption of Management Accounting Techniques in Iranian Commercial Banks

Alireza Fakhrabadi

; Habib Piri *

; Reza Sotudeh

, Abbasali Haghparast

1-14
- PDF
Identifying the Characteristics and Dimensions of Emotional Tone in Companies’ Annual Reports and Examining Its Relationship with Financial Distress

Majid Jahan Tigh

; Akram Taftian *

; Mahmoud Moeinaddin

1-17
- PDF
Predicting Extreme Losses in Periods of Financial Stress Using the Asymptotic Marginal Expected Shortfall Decision Criterion

Mojtaba Khoddam

; Azar Moslemi *

; Mohsen Rashidi

1-13
- PDF
Testing the Threshold of the Expectation Gap in Declared Versus Assessed Taxes as a Driver of Tax Evasion

Ali RakhshaniFar

; Alireza Hirad *

; Habib Piri

1-19
- PDF
Identifying Effective Factors in Accounting Education that Meet Labor Market Needs

Behrouz Karimi

; Hojjatallah Salari *

; Mohammad Hossein Ranjbar

, Mahnoosh Abedini

1-20
- PDF
Evaluation of the Model of Factors Influencing Cash Management and Illusion

Heidar Ali Mardomkhah

, Asgar Pakmaram *

, Nader Rezaei

, Mohammad Nasiri

1-14
- PDF
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
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
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
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
Forecasting Economic Recession and Growth Using Corporate Financial Misreporting

Shirin Montashi

, Mahnam Molaei

; Maryam Farhadi *

; Javad Foruzandeh

1-15
- PDF
Audit Marketing in the Relational Paradigm: Audit Firms in Iraq

Karim Hazan Shaltagh , Reza Nemati Koshteli * , Maytham Abed Kadhim , Saeed Ali Ahmadi

1-25
- PDF
Proposed Network Model of Management Accountants’ Networking and Strategic Management Accounting Considering the Role of Organizational Culture in Healthcare Organizations

Morteza Rezaei

; Hossein Shafiee *

; Abbas Sheybani Tzrji

1-19
- PDF
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
Presenting the Relationship Model between Economic Policy Uncertainty, Unexpected Earnings, and Voluntary Disclosure of Information (Case Study: Companies Listed on the Tehran Stock Exchange)

Mehdi Avazzadeh Taziyani

; Mohammad Hosein Ranjbar *

; Hosein Badihi

, Bijan Abedini

1-14
- PDF
Strategic Management Accounting and Improving Value Creation Strategies

Mir Saeed Mousavi

, Mohammad Reza Pourali *

, Seyed Fakhreddin Fakhrehosseini

, Mehrdad Goleyjani

1-14
- PDF