Vol. 3 No. 4 (2025): Serial Number 10

Published: 2026-01-01

Articles

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 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
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
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
Audit Marketing in the Relational Paradigm: Audit Firms in Iraq

Kareem Hazn Shiltagh , 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
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 *

; Hossein Badiei

, Bizhan Abedini

1-14
- PDF
The Effect of Asset Price Bubbles on Economic Welfare Indicators Considering Monetary Policies

Farhad Jamshidi

; Mehrdad Sadrara *

; Gholamreza Mahfoozi

1-16
- PDF
Investigating the Nonlinear Relationship between Inefficient Investment and Financing through Debt and Loans

Abbas Alimardani Karafsi

; Arezoo Khosravani *

; Reza Ziyari

, Arefeh Mohaghegh

1-17
- PDF
Investigating the Factors Influencing Auditors’ Confirmation Bias and Its Consequences on Audit Risk Assessment and Professional Judgment

Reza Adibi

, Leila Safdarian *

1-17
- PDF
Identifying the Convergence Components of Risk Reduction and Quality Enhancement with a Meta-Synthesis Approach

Mehdi Bazesh

; Hassan Mehrmanesh *

; Seyyed Zabihollah Hashemi

1-21
- PDF

Vol. 3 No. 4 (2025): Serial Number 10

Articles

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

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

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

Assessing the Alignment of Accounting Curriculum with Emerging Technological Needs

Identifying the Factors Influencing the Adoption of Management Accounting Techniques in Iranian Commercial Banks

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

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

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

Identifying Effective Factors in Accounting Education that Meet Labor Market Needs

Evaluation of the Model of Factors Influencing Cash Management and Illusion

Audit Marketing in the Relational Paradigm: Audit Firms in Iraq

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

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

The Effect of Asset Price Bubbles on Economic Welfare Indicators Considering Monetary Policies

Investigating the Nonlinear Relationship between Inefficient Investment and Financing through Debt and Loans

Investigating the Factors Influencing Auditors’ Confirmation Bias and Its Consequences on Audit Risk Assessment and Professional Judgment

Identifying the Convergence Components of Risk Reduction and Quality Enhancement with a Meta-Synthesis Approach

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