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

Articles

• Modeling Strategic Management Accounting Systems: A Multilevel Review

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

  1-16

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• 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

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• 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

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• 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

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• 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

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• 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

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• 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

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• 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

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• 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

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• 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

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• 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

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• 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

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• 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

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• 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

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• 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

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• 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

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• 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

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• 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

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