Accounting and Auditing Research

Accounting and Auditing Research

A
  • Abdolahi, Mostafa Designing The Model of Factors that Determine Risk, Environmental Changes and Stock Returns of Companies Listed to The Stock Exchange of Iran [Volume 17, Issue 66, 2025, Pages 103-128]
  • Ahadi, Zeinab Investigating The Impact of Organizational Learning on Organizational Performance in Day Bank City of Tehran [Volume 17, Issue 67, 2025, Pages 119-134]
  • Ahadi Sarkani, Seyed Yousef Implementing the Feasibility of Using Management Accounting to Create Global Value in Listed Companies [Volume 17, Issue 68, 2025, Pages 27-42]
  • Ahmadi, Ahmad Meta-Analysis of Effective Financial and Accounting Factors and Components in Competitive Strategies [Volume 17, Issue 65, 2025, Pages 23-42]
  • Ahmadian, Ardeshir Optimization and Controlling of Inventory Under Uncertainty with Dynamic System [Volume 17, Issue 67, 2025, Pages 51-66]
  • Akhlaghi Yazdinejad, Esmaeil Investigating The Effect of Government Ownership on The Correlation between Periodic Profits and Audit Fees [Volume 17, Issue 67, 2025, Pages 105-118]
  • Amerian, Alireza Investigating Concealment in Accounting Profession Using Structural Equations [Volume 17, Issue 67, 2025, Pages 85-104]
  • Anvari, Ebrahim Institutional Investor Inattention and Audit Quality [Volume 17, Issue 66, 2025, Pages 45-64]
  • Asadi, Amirhossein Presenting The Creative Accounting Framework and Evaluating its Axes in The Context of Capital Market Companies: Todim Fuzzy Algorithm [Volume 17, Issue 67, 2025, Pages 27-50]
  • Asadnia, Jahanbakhsh Implementing the Feasibility of Using Management Accounting to Create Global Value in Listed Companies [Volume 17, Issue 68, 2025, Pages 27-42]
  • Azimi Yancheshme, Majid The Moderating Effect of Investor Sentiment on The Relationship between Conditional Variance and Stock Returns by Comparing the Rolling Window Model. Mixed Data Sampling Approach, GARCH and Asymmetric GARCH Models [Volume 17, Issue 65, 2025, Pages 103-138]
B
  • Babaei, Fatemeh Analyzing the Accounting and Auditing Organization of Islamic Financial Institutions (AAOIFI) Standards Acceptance Using Diffusion of Innovation Theory Indicators [Volume 17, Issue 68, 2025, Pages 67-88]
  • Badavar Nahandi, Younes The Effect of Information Efficiency of Stock Prices with Different Approaches on Adverse Stock selection and Managers' Moral Hazard [Volume 17, Issue 66, 2025, Pages 21-44]
  • Badiei, Hossein Presenting The Creative Accounting Framework and Evaluating its Axes in The Context of Capital Market Companies: Todim Fuzzy Algorithm [Volume 17, Issue 67, 2025, Pages 27-50]
  • Baradaran Hassanzadeh, Rasoul The Effect of Information Efficiency of Stock Prices with Different Approaches on Adverse Stock selection and Managers' Moral Hazard [Volume 17, Issue 66, 2025, Pages 21-44]
D
  • Darabi, Roya Presenting The Creative Accounting Framework and Evaluating its Axes in The Context of Capital Market Companies: Todim Fuzzy Algorithm [Volume 17, Issue 67, 2025, Pages 27-50]
E
  • Ebrahimi Kordlar, Ali Investigating the Effect of Internal Control Structure on Organizational Ethical Behaviours with the Mediating Role of Internal Control Effectiveness and the Moderating Role of Organizational Mindfulness [Volume 17, Issue 68, 2025, Pages 89-110]
F
  • Fakhari, Hossein A Comparative Study of the Role of Behavioral-Attitudinal Variables on the QJDM among Independent and Forensic Auditors [Volume 17, Issue 68, 2025, Pages 43-66]
  • Farzinfar, Aliakbar Designing The Model of Factors that Determine Risk, Environmental Changes and Stock Returns of Companies Listed to The Stock Exchange of Iran [Volume 17, Issue 66, 2025, Pages 103-128]
  • Fattahi Nafchi, Ahmad The Effect of The Board Faultlines on Value of Cash Holdings in Companies Listed on The Tehran Stock Exchange [Volume 17, Issue 66, 2025, Pages 81-102]
G
  • Ghalambor, Mohammad Hossein Institutional Investor Inattention and Audit Quality [Volume 17, Issue 66, 2025, Pages 45-64]
  • Ghannad, Ali Institutional Investor Inattention and Audit Quality [Volume 17, Issue 66, 2025, Pages 45-64]
  • Ghodrati Ghazaani, Hassan Designing The Model of Factors that Determine Risk, Environmental Changes and Stock Returns of Companies Listed to The Stock Exchange of Iran [Volume 17, Issue 66, 2025, Pages 103-128]
  • Gholami Jamkarani, Reza Explaining the Model of Managerial Overconfidence in Companies Listed on the Tehran Stock Exchange [Volume 17, Issue 65, 2025, Pages 5-22]
  • Ghomi, Nafiseh Explaining the Model of Managerial Overconfidence in Companies Listed on the Tehran Stock Exchange [Volume 17, Issue 65, 2025, Pages 5-22]
  • Golmohammadi, Mojtaba Investigation the Impact of Stock Liquidity on Corporate Risk-Taking [Volume 17, Issue 66, 2025, Pages 65-80]
H
  • HaidariNezhad, Ghodratollah Dependence and Spillover between Oil, Stock and Currency Markets: Evidence from the Multivariate Vine and Garch Copula Frameworks [Volume 17, Issue 68, 2025, Pages 111-132]
  • Hajiha, Zohreh Explaining the Model of Managerial Overconfidence in Companies Listed on the Tehran Stock Exchange [Volume 17, Issue 65, 2025, Pages 5-22]
  • Hajiha, Zohreh Optimization and Controlling of Inventory Under Uncertainty with Dynamic System [Volume 17, Issue 67, 2025, Pages 51-66]
  • Heydary Farahany, Mahdiye The Role of Audit Institutions' Size of Investee Company on Trading Profit Gaining of Mutual Funds [Volume 17, Issue 66, 2025, Pages 5-20]
  • Hosseini, Seyyed Ali Analyzing the Accounting and Auditing Organization of Islamic Financial Institutions (AAOIFI) Standards Acceptance Using Diffusion of Innovation Theory Indicators [Volume 17, Issue 68, 2025, Pages 67-88]
J
  • Jabari, Hossein Designing The Model of Factors that Determine Risk, Environmental Changes and Stock Returns of Companies Listed to The Stock Exchange of Iran [Volume 17, Issue 66, 2025, Pages 103-128]
  • Jafari, Mahboobe The Effect of Skeptical Orientation on Auditors’ Skeptical Judgments and Skeptical Actions [Volume 17, Issue 68, 2025, Pages 5-26]
K
  • Kamyabi, Yahya Stock Market Analysis Using Complex Networks Approach [Volume 17, Issue 67, 2025, Pages 67-84]
  • Karami, Gholamreza Application of The Meta-Combination Technique in The Evaluation of Internal Controls by Independent Auditors [Volume 17, Issue 67, 2025, Pages 5-26]
  • Khani, Naser Optimization and Controlling of Inventory Under Uncertainty with Dynamic System [Volume 17, Issue 67, 2025, Pages 51-66]
  • Khodamipour, Ahmad The Effect of Skeptical Orientation on Auditors’ Skeptical Judgments and Skeptical Actions [Volume 17, Issue 68, 2025, Pages 5-26]
  • Khodarahmi, Behrooz The Effect of The Board Faultlines on Value of Cash Holdings in Companies Listed on The Tehran Stock Exchange [Volume 17, Issue 66, 2025, Pages 81-102]
  • Khorramabadi, Mehdi Dependence and Spillover between Oil, Stock and Currency Markets: Evidence from the Multivariate Vine and Garch Copula Frameworks [Volume 17, Issue 68, 2025, Pages 111-132]
L
  • Lashgarara, Soheila Dependence and Spillover between Oil, Stock and Currency Markets: Evidence from the Multivariate Vine and Garch Copula Frameworks [Volume 17, Issue 68, 2025, Pages 111-132]
  • Lotfi, Leila Stock Market Analysis Using Complex Networks Approach [Volume 17, Issue 67, 2025, Pages 67-84]
M
  • Mahmoudi, Saeid Earnings Manipulation and Benford’s Law: A Study of Tehran Stock Exchange [Volume 17, Issue 65, 2025, Pages 139-158]
  • Mahmoudi, Siavash Earnings Manipulation and Benford’s Law: A Study of Tehran Stock Exchange [Volume 17, Issue 65, 2025, Pages 139-158]
  • Malekian Kaleh Basti, Mostafa Presentation and Explanation of The Cultural Model of Internal Audit Development in Iran [Volume 17, Issue 65, 2025, Pages 83-102]
  • Mardani, Hadi The Role of Cognitive Psychology Concepts (Limited and Unlimited Rationality) in Effective Earning Management Behavior [Volume 17, Issue 65, 2025, Pages 61-82]
  • Masoumi Bilondi, Zahra Individual Values of Self-Enhancement and Conservation, and Tax Culture [Volume 17, Issue 68, 2025, Pages 133-150]
  • Mehrabanpour, Mohammadreza Presentation and Explanation of The Cultural Model of Internal Audit Development in Iran [Volume 17, Issue 65, 2025, Pages 83-102]
  • Moalemi, Amin Investigating The Effect of Government Ownership on The Correlation between Periodic Profits and Audit Fees [Volume 17, Issue 67, 2025, Pages 105-118]
  • Mohamadi, Mohamad The Moderating Effect of Investor Sentiment on The Relationship between Conditional Variance and Stock Returns by Comparing the Rolling Window Model. Mixed Data Sampling Approach, GARCH and Asymmetric GARCH Models [Volume 17, Issue 65, 2025, Pages 103-138]
  • Mottaghi, Ali Asghar The Effect of Information Efficiency of Stock Prices with Different Approaches on Adverse Stock selection and Managers' Moral Hazard [Volume 17, Issue 66, 2025, Pages 21-44]
N
  • Naghizadeh Aydanlu, Mohammad The Effect of Information Efficiency of Stock Prices with Different Approaches on Adverse Stock selection and Managers' Moral Hazard [Volume 17, Issue 66, 2025, Pages 21-44]
  • Nakhaei, Habibollah Meta-Analysis of Effective Financial and Accounting Factors and Components in Competitive Strategies [Volume 17, Issue 65, 2025, Pages 23-42]
  • Nasiri, Mohammad The Role of Cognitive Psychology Concepts (Limited and Unlimited Rationality) in Effective Earning Management Behavior [Volume 17, Issue 65, 2025, Pages 61-82]
  • Nourani, Hossein Investigating The Effect of Government Ownership on The Correlation between Periodic Profits and Audit Fees [Volume 17, Issue 67, 2025, Pages 105-118]
  • Nourollahzadeh, Norouz Presenting The Creative Accounting Framework and Evaluating its Axes in The Context of Capital Market Companies: Todim Fuzzy Algorithm [Volume 17, Issue 67, 2025, Pages 27-50]
P
  • Pakmaram, Asgar The Role of Cognitive Psychology Concepts (Limited and Unlimited Rationality) in Effective Earning Management Behavior [Volume 17, Issue 65, 2025, Pages 61-82]
  • Pourheidari, Omid The Effect of Skeptical Orientation on Auditors’ Skeptical Judgments and Skeptical Actions [Volume 17, Issue 68, 2025, Pages 5-26]
  • Pouria, Iman Prioritizing Factors Affecting Audit Expectations Gap Using Group Fuzzy Analytic Hierarchy Process (GFAHP) [Volume 17, Issue 66, 2025, Pages 129-146]
R
  • Rahimian Amiri, Mohammadhossein Prioritizing Factors Affecting Audit Expectations Gap Using Group Fuzzy Analytic Hierarchy Process (GFAHP) [Volume 17, Issue 66, 2025, Pages 129-146]
  • Ramezani, Zahra Investigating the Effect of Internal Control Structure on Organizational Ethical Behaviours with the Mediating Role of Internal Control Effectiveness and the Moderating Role of Organizational Mindfulness [Volume 17, Issue 68, 2025, Pages 89-110]
  • Ranjbar, Mohammad Hossein Implementing the Feasibility of Using Management Accounting to Create Global Value in Listed Companies [Volume 17, Issue 68, 2025, Pages 27-42]
  • Rezaei, Nader The Role of Cognitive Psychology Concepts (Limited and Unlimited Rationality) in Effective Earning Management Behavior [Volume 17, Issue 65, 2025, Pages 61-82]
S
  • Saberi Roochi, MohammadReza Meta-Analysis of Effective Financial and Accounting Factors and Components in Competitive Strategies [Volume 17, Issue 65, 2025, Pages 23-42]
  • Sabilpour, Mehrnaz Investigating Concealment in Accounting Profession Using Structural Equations [Volume 17, Issue 67, 2025, Pages 85-104]
  • Saedi, Rahman Compilation of Stock Returns Model of Active Listed Banks Based on Risk Aversion Components, Investors' Willingness and Monetary Policy Shocks [Volume 17, Issue 65, 2025, Pages 43-60]
  • Safa, Mozhgan Explaining the Model of Managerial Overconfidence in Companies Listed on the Tehran Stock Exchange [Volume 17, Issue 65, 2025, Pages 5-22]
  • Saraf, Fatemeh Optimization and Controlling of Inventory Under Uncertainty with Dynamic System [Volume 17, Issue 67, 2025, Pages 51-66]
  • Seidi, Mehdi Application of The Meta-Combination Technique in The Evaluation of Internal Controls by Independent Auditors [Volume 17, Issue 67, 2025, Pages 5-26]
  • Sepahvand, Rana Dependence and Spillover between Oil, Stock and Currency Markets: Evidence from the Multivariate Vine and Garch Copula Frameworks [Volume 17, Issue 68, 2025, Pages 111-132]
  • Sheikh, Mohammad Javad Compilation of Stock Returns Model of Active Listed Banks Based on Risk Aversion Components, Investors' Willingness and Monetary Policy Shocks [Volume 17, Issue 65, 2025, Pages 43-60]
  • Shirowzhan, Hani A Comparative Study of the Role of Behavioral-Attitudinal Variables on the QJDM among Independent and Forensic Auditors [Volume 17, Issue 68, 2025, Pages 43-66]
  • Soleimani Amiri, Gholamreza The Role of Audit Institutions' Size of Investee Company on Trading Profit Gaining of Mutual Funds [Volume 17, Issue 66, 2025, Pages 5-20]
T
  • Talebnia, Ghodratollah Meta-Analysis of Effective Financial and Accounting Factors and Components in Competitive Strategies [Volume 17, Issue 65, 2025, Pages 23-42]
  • Tehrani, Reza Presentation and Explanation of The Cultural Model of Internal Audit Development in Iran [Volume 17, Issue 65, 2025, Pages 83-102]
  • Tirgan, Mohammad Prioritizing Factors Affecting Audit Expectations Gap Using Group Fuzzy Analytic Hierarchy Process (GFAHP) [Volume 17, Issue 66, 2025, Pages 129-146]
V
  • Vaez, Seyed Ali Institutional Investor Inattention and Audit Quality [Volume 17, Issue 66, 2025, Pages 45-64]
  • Vakilifard, Hamidreza Investigating Concealment in Accounting Profession Using Structural Equations [Volume 17, Issue 67, 2025, Pages 85-104]
Y
  • Yousefollahi, Mojgan Implementing the Feasibility of Using Management Accounting to Create Global Value in Listed Companies [Volume 17, Issue 68, 2025, Pages 27-42]
  • Yousefzadeh, Nasrin Individual Values of Self-Enhancement and Conservation, and Tax Culture [Volume 17, Issue 68, 2025, Pages 133-150]
Z
  • Zadehbagher, Mostafa Compilation of Stock Returns Model of Active Listed Banks Based on Risk Aversion Components, Investors' Willingness and Monetary Policy Shocks [Volume 17, Issue 65, 2025, Pages 43-60]
  • Zare, Abolfazl Investigation the Impact of Stock Liquidity on Corporate Risk-Taking [Volume 17, Issue 66, 2025, Pages 65-80]