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

View Vol. 3 No. 3 (2025): Serial Number 9
Published: 2025-10-26

Articles

  • Modeling Strategic Management Accounting Systems: A Multilevel Review

    Esmaeil Alina (Author); Mehdi Moradzadeh Fard (Corresponding author); Bahram Hemmati (Author)
    1-16

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

    Mohsen Hashemi Gohar (Corresponding author); Mohaddeseh Rahmati Fakhrabadi (Author)
    1-13

  • 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 (Author)
    1-16

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

    Farhad Ameri Poor (Author); Hamid Rostami Jaz (Corresponding author); Morteza Bavaghar, Saeed Moradpour, Hossein Noorani (Author)
    1-14

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

    Hossein Mijani (Author); Abbas Sheybani Tzrji (Corresponding author); Mohammad Reza Khezrepoor (Author)
    1-20

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

    Alireza Mollashahi (Author); Mansour Garkaz (Corresponding author); Ali khozain, Alireza Maetoofi (Author)
    1-17

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

    Mohammadreza Moghadam (Author); Faegh Ahmadi (Corresponding author); Seyed Nima Valinia (Author)
    1-19

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

    Zeinab Armoonmanesh (Corresponding author); Hassan Pourkhorshid (Author)
    1-15

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

    Haitham Ahmed Ghadhban (Corresponding author); Jafar Haghighat, Mohammad Reza Salmani Bishak, Hossein Asgharpur (Author)
    1-16

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

    Reza Esmati, Gholamreza Abbasi, Lotfali Agheli, Azadeh Mehrabian (Author)
    1-16

  • 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 (Author)
    1-18

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

    Reza Asadi, Artin Beytari, Mohammadreza Ghorbaniyan (Author)
    1-15

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

    Hamzeh Anbari (Author); Masood Foladi (Corresponding author); Maryam Farhadi, Leila Safdarian (Author)
    1-21

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

    Javad Shafaei (Author); Habib Aghajani (Corresponding author); Sakineh Sojoodi (Author)
    1-13

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

    Aqeel Salim Mohammed (Author); Khadijeh Ebrahimi Kahrizsangi (Corresponding author); Adil Basheer Dhahir Dukhkhani , Saeid Aliahmadi (Author)
    1-21

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

    Yousef Nematzadeh (Author); Khashayar Seyed Shokri (Corresponding author); Shahryar Nessabian, Narsis Amin Rashti (Author)
    1-20

  • 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 (Author); Mojtaba Dastori (Corresponding author); Saeed Moradpour (Author)
    1-24

  • 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 (Author); Habibollah Nakhaei (Corresponding author); Mahmoud Lari Dashtbayaz (Author)
    1-14