Vol. 4 No. 1 (1405): اردیبهشت 1405

Published: 2026-06-08

Articles

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    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
    https://doi.org/10.61838/jafci.187
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    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
    https://doi.org/10.61838/jafci.193
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    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
    https://doi.org/10.61838/jafci.207
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    A Behavioral Finance-Based Model for Pricing Digital Assets (Decentralized Assets)

    Peyman Karimi ; Gholamreza Askarzadeh Dareh * ; Alireza Rayati Shavazi , Seyed Yahya Abtahi
    1-18
    https://doi.org/10.61838/jafci.202
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    Forecasting Economic Recession and Growth Using Corporate Financial Misreporting

    Shirin Montashi , Mahnam Molaei ; Maryam Farhadi * ; Javad Foruzandeh
    1-15
    https://doi.org/10.61838/jafci.160
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    Strategic Management Accounting and Improving Value Creation Strategies

    Mir Saeed Mousavi , Mohammad Reza Pourali * , Seyed Fakhreddin Fakhrehosseini , Mehrdad Goleyjani
    1-14
    https://doi.org/10.61838/jafci.173
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    Identification and Ranking of Factors Affecting Financial Sustainability in the Iranian Premier Football League

    Zahra Asghari ; Bahman Valinejad * ; Mahdi Naderinasab , Hossien Allahyari
    1-15
    https://doi.org/10.61838/jafci.225
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    Design and Validation of Social Responsibility Performance at Mellat Bank with ISO 26000 Standard

    Sadra Karami , Babak Haji Karimi * , Farid Asgari
    1-25
    https://doi.org/10.61838/jafci.26000
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    Developing an Investment Modeling Framework by Integrating Japanese Candlestick Patterns and Fuzzy Logic

    Zahra Sadeghi ; Hashem Zare * ; Mehrzad Ebrahimi
    1-19
    https://doi.org/10.61838/jafci.189
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    Integrated Credit Validation Modeling with ESG: Incorporating Climate Risk and Sustainability Indicators in Credit Rating

    Mohammad Qezelbash , Mohammad Mehdi Bagheri *
    1-17
    https://doi.org/10.61838/jafci.233
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    Strategies for Realizing Economic Complexity in Iraq’s Petrochemical Industry through the Application of Interpretive Structural Modeling

    Yad Nawzad Abdullatif ; Anvar Khosravi * ; Kamaran Kasraei
    1-19
    https://doi.org/10.61838/jafci.215
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    The Application of Accelerated Accounting in the Financial Reporting of Innovative Companies

    Mehdi Nouri * ; Seyed Abbas Borhani , Mojgan Safa
    1-17
    https://doi.org/10.61838/jafci.239
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    Developing a Model for Technology Startups to Enhance the Dynamics of the Country’s Tax Mechanisms (A Structural Equation Modeling Approach)

    Mohammad Reza Esmaeili Aghda ; Fatemeh Sarraf * ; Mohammad Hamed KhanMohammadi , Hossein Badiei
    1-16
    https://doi.org/10.61838/jafci.292
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    Developing a Synergy Model between the Supreme Audit Court and Internal Auditing Using a Grounded Theory Approach in the National Iranian South Oilfields Company

    Aref Bouzar ; Ali Mahmoudi * ; Ali Hossein Hosseinzadeh , Parisa Zolfaghari
    1-19
    https://doi.org/10.61838/jafci.208
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    Designing an Interpretive Structural Model (ISM) for Financial Strategies of the Social Security Organization Using Artificial Intelligence

    Yaser Jafaiean , Reza Seyedkhani * , Mojtaba Moradpour , Rahmatollah Mohammadipour
    1-18
    https://doi.org/10.61838/jafci.212
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    Explaining the Origins of Disagreement Regarding the Acceptance of Tax Audit Reports Before the Amendment of Article 272 of the Direct Tax Law Toward Reviving the Outsourcing Framework of Tax Auditing

    Rahman Ziba Parcham , Sasan Mehrani * , Javad Rezazadeh , Gholamreza Karami
    1-20
    https://doi.org/10.61838/jafci.272
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    Studying the Impact of Banking Innovations on Banks' Credit Security: Evidence from the Iraqi Banking System

    Maan Hadi Hasoon Al-Absi ; Maryam Khalili Araghi * ; Zohreh Hajiha
    1-12
    https://doi.org/10.61838/jafci.332
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    Designing a Smart Internal Audit Model Based on Blockchain and Cloud Computing in Banks

    Mostafa Moslemi ; Mohsen Mehrara * ; Azar Moslemi
    1-27
    https://doi.org/10.61838/jafci.390