In Press

Published: 2025-05-31

Articles

  • The Role of Marketing Artificial Intelligence in Increasing Sustainable Financial Performance of Small and Medium-sized Enterprises through Customer Participation and Data-Based Decision Making

    Mohammad Reza Rostami Dehjalali (Author)
    1-16

  • Developing a Strategic Management Accounting Model Based on Corporate Social Responsibility Reporting in Iran

    Erfan Davari, Saeed Anvar Khatibi, Rasoul Abdi, Mahdi Zeinali (Author)
    1-18

  • Investigating and Validating the Impact of New Technologies Based on Accounting Information Systems on the Financial Performance of Companies Listed on the Iraqi Stock Exchange

    Sultan Bahjat Badr Al-gburi (Author); Mehrdad Ghanbari (Corresponding author); Forouzan Mohammadi, Maryam Nouraei (Author)
    1-13

  • Comparing Mobile Phone and Computer Use in the Influence of False Headlines on Investor Judgment: Revenue Increase vs. Profit Decrease

    Hamid Mehrjoo (Author); Masood Fooladi (Corresponding author); Maryam Farhadi (Author)
    1-10

  • Developing a Strategic–Operational Plan and Forecasting the Financial Program of Aradan Municipality Using the ARIMA Econometric Technique

    Reza Ziari (Corresponding author); Zahra Moghimi, Ramin Samadi (Author)
    1-20

  • The Role of the National Wealth Fund in Managing Oil Revenues: Evidence from a Two-Country DSGE Model

    Javid Bahrami (Corresponding author); Marjan Soltani (Author)
    1-27

  • The Effect of CEO Turnover Type and CEO Succession Origin on Audit Report Lag in Firms Listed on the Tehran Stock Exchange

    Amirali Abbaspour (Author); Razieh Alikhani (Corresponding author); Mehdi Maranjory , Reza Fallah (Author)
    1-18

  • A Multidimensional Analysis of the Relationship Between Systematic Risk Indicators and Stock Market Returns in Tehran Stock Exchange

    Abbasali Haghparast (Corresponding author); Amir Salari (Author)
    1-12

  • A New Paradigm in the Accounting Profession: A Grounded Theory Model of Accountants’ Extra-Role Behaviors

    Mohammad Abdi (Author); Azar Moslemi (Corresponding author); Malek Taj Maleki Oskouei, Abdolkarim Moghadam (Author)
    1-19

  • Modeling the Significance of Social Media Marketing Activities, Brand Equity, and Loyalty in Predicting Consumers’ Willingness to Pay a Premium Price for Portable Technology Gadgets

    Gholamreza Jahanshahi (Author); Albert Boghosian (Corresponding author); Abdolhossein Karampour (Author)
    1-16

  • Validation of a Model of Factors Affecting the Improvement of Accounting and Auditing Quality in Companies Listed on the Tehran Stock Exchange

    Kamran Zanjanitabar (Author); Arezoo Khosravani (Corresponding author); Arefeh Mohaghegh (Author)
    1-18

  • Evaluating the Fit of an Organizational Risk Management Model Based on the Theory of Constraints

    Hossein Karimkhani (Author); Mohammad Esmaeil Molaei (Corresponding author); Shohreh Yazdani (Author)
    1-17
    https://doi.org/10.61838/jafci.371

  • The Impact of Using a Joint Auditor Considering Management Expectations in the Supply Chain on Cost Stickiness

    Vahid Raboobi (Author); Hamidreza Bazazzadeh Torbati (Corresponding author); Mohammad Karami (Author)
    1-15
    https://doi.org/10.61838/jafci.289

  • Evaluating the Approach of Active and Passive Investors in Detecting Ponzi Patterns for Capital Market Financial Decision-Making

    Ahmad Tavakoli (Author); Allah Karam Salehi (Corresponding author); Mehran Hafezi Birgani, Shahrokh Bozorgmehrian (Author)
    1-23
    https://doi.org/10.61838/jafci.363

  • Simulation of Effective Electronic Banking Factors on Profitability Using a System Dynamics Approach: A Case Study of Maskan Bank

    Hossein Keshavarzi Nejhad (Author); Mohammad Reza Abdoli (Corresponding author)
    1-23

  • Designing a Financial Startup Model in Cloud Reporting

    Shimae Yas Khazir Khazir (Author); Yaqoub Aghdam Mazraeh (Corresponding author); Mostafa Sabouri, Majeed AbdulHussein Hatif (Author)
    1-23

  • Design and Development of a Multi-Objective Optimization Model for Financial Costs and Delivery Time in the Iranian Supply Chain Using NSGA-II

    Fatemeh Ahmari (Author); Seyed Ali Paytakhti Oskouei (Corresponding author); Saeed Anvar Khatibi, Yaghoub Pourkarim (Author)
    1-13

  • Presenting a Model for Voluntary Disclosure of Non-Financial Information Based on an Institutional Perspective in Companies Listed on the Tehran Stock Exchange

    Ali Khodabakhshi (Author); Mohsen Dastgir (Corresponding author); Saeid Ali Ahmadi (Author)
    1-17
    https://doi.org/10.61838/jafci.218

  • The Effect of Board Gender Diversity on the Relationship between CEO Financial Expertise, CEO Tenure, and Financial Statement Fraud in Companies Listed on the Tehran Stock Exchange

    Maryam Sadeghi (Corresponding author); Alireza Esfahanian (Author)
    1-17

  • Examining the Effect of Auditor Characteristics on Audit Report Delay

    Somayeh Arab (Author); Reza Sotudeh (Corresponding author); Abbasali Haqparast, Alireza Hirad (Author)
    1-13

  • Exploring the Improvement of Financial Reporting through Robotic Process Automation within a System Representation Framework

    Younes Edalati Nezhad (Author); Maryam Shahri (Corresponding author); Hassan Valyan, Mohammad Mehdi Hosseini, Mohammad Reza Abdoli (Author)
    1-20

  • Identifying and Ranking the Challenges of Accounting Education in Technical and Vocational Schools

    Somayeh Jazini Zadeh (Author); Reza Sotudeh (Corresponding author); Abbasali Haghparast, Alireza Hirad (Author)
    1-16

  • Investigating the Nonlinear Effect of Economic Policy Uncertainty and Bank Loans on Corporate Inefficient Investment

    Abbas Alimardani Karafsi (Author); Arezoo Khosravani (Corresponding author); Reza Ziyari, Arefeh Mohaghegh (Author)
    1-14

  • Identifying and Prioritizing Factors Affecting the Empowerment of Audit Firms

    Mohammad Mahmoodi (Corresponding author); Farshad Karimi Hessari, Seyed Yousef Ahadi Sarkani (Author)
    1-17

  • Development of a Capital Market Behavior Model Based on Types of Information and Market Symmetry

    Mir Mohammad Ebrahimzadeh, Seyed Yousef Ahadi Serkani, Mohammad Mahmoudi (Author)
    1-22

  • Developing a Foresight-Based Model for Resource and Expenditure Management in Banking with Emphasis on Modern Financial Technologies: A Mixed-Method Approach

    Soghra Jafari (Author); Hojjatallah Salari (Corresponding author); Ali Amiri, Saeed Moradpoor (Author)
    1-22

  • Validation of the Model of Factors Affecting Creative Accounting with Emphasis on Technical and Environmental Indicators: A Structural Equation Modeling Approach

    Mohammad Reza Moghadam (Author); Faegh Ahmadi (Corresponding author); Seyed Nima Valinia (Author)
    1-12

  • Developing a Scenario Model of Shadow Banking under Neurotic Structural Disruptions in Iran’s Economic System

    Omid Kargar Shooroki (Author); Gholamreza Askarzadeh (Corresponding author); Alireza Rayati Shavazi, Hamid Khajeh Mahmoodabadi (Author)
    1-23

  • Presenting a Productivity Model for Auditing Firms Based on the Theory of Constraints

    Ahmad Reza Ghouhestani (Author); Mohammad Hamed Khanmohammadi (Corresponding author); Shohreh Yazdani (Author)
    1-17
    https://doi.org/10.61838/jafci.427

  • Developing a Serendipity-Based Approach to Streamline Learning in Accounting Knowledge

    Aniseh Rayatzadeh (Author); Habibollah Rasouli (Corresponding author); Saeed Nasiri, Hossein Jannat Makan (Author)
    1-24

  • A Hybrid Intelligent Approach for Predicting Digital Transformation Change Levels Based on Stacked Ensemble Learning and Deep Meta-Learning

    Samaneh Hedayati (Author); Seyed Javad Iranbanfard (Corresponding author); Sara Najafzadeh, Mostafa Kolahdoozi (Author)
    1-32

  • Identifying the Effective Dimensions and Components in the Social Position of Forensic Accountants from the Perspective of Social Identity Theory

    Sara Darvishi Javanmardi (Author); Nasim Shahmoradi (Corresponding author); Akram Taftian (Author)
    1-23

  • Analyzing Investor Behavior through the Use of Fintech in Iranian Private Banks

    Samira Dosti Gofli, Hoda Hemmati, Davood Hemmati, Mehdi Fathabadi (Author)
    1-15

  • Comparison of the Accuracy and Efficiency of Linear Regression and Nonlinear Logit and Probit Models in Stock Price Forecasting

    Parasto Azami (Author); Najmeh Kargar Kamour (Corresponding author); Hoda Hemmati (Author)
    1-16
    https://doi.org/10.61838/jafci.355

  • The Effect of Increases in Board Independence on Financial Reporting Quality and the Efforts of Independent Auditors

    Iman Rahmani Khorram (Author); Ali Taghavi Moghadam (Corresponding author)
    1-16

  • Examining the Factors Influencing the Enhancement of Efficiency and Effectiveness in Management Accounting Systems

    Mehdi Mehrandish (Author); Reza Sotudeh (Corresponding author); Alireza Hirad (Author)
    1-15

  • A Multi-Period Portfolio Optimization Model with Dynamic Risk Preference and Minimum Trading Constraint under Uncertainty

    Saber Bahraminejad (Author); Farid Asgari (Corresponding author); Ali Emami Meybodi, Babak Hajikarimi (Author)
    1-19

  • An Early Warning Credit Risk Prediction Model Based on Metaheuristic Algorithms (Case Study: Bank Sepah)

    Mohammad Rostami (Author); Yaghoub Pour Karim (Corresponding author); Younes Badavarnahandi, Rasoul Baradaran Hasanzadeh, Mahdi Zeinali (Author)
    1-25

  • Presenting a Model of Uncertainty Due to Ambiguity in the Iranian Capital Market

    Mohammad Ahmadnejad (Author); Mohammad Hosein Ranjbar (Corresponding author); Saeed Moradpour, Hojjatollah Salari (Author)

  • Digital Transformation and Accounting Information Quality: The Moderating Role of Environmental Uncertainty

    mehdi Maranjori (Author)
    1-18
    https://doi.org/10.61838/jafci.418

  • Developing an Indigenous Model of Auditors’ Ethical Sustainability Based on Grounded Theory

    Saeideh Fatahibafghi, Khosro Moradishadadi, Morteza Bavaghar (Author)
    1-27

  • Prediction of the Iranian Stock Market Using Elliott Wave Oscillations and Relative Strength Index with the Aid of Machine Learning

    Mohammad Javad Mahmoudi (Corresponding author); Seyedeh Melika Lajevardi, Parviz Yari (Author)
    1-23
    https://doi.org/10.61838/jafci.441

  • Validation of the Model of Factors Affecting the Selection of Investment Strategies in Investment Companies

    Arsalan Ahmadali (Author); Faegh Ahmadi (Corresponding author); Seyed Nima Valinia , Morteza Bavaghar (Author)
    1-15

  • Validation of the Digital Accounting Driving Model with the Aim of Improving the Quality of Financial Reports

    Farhad Ameri Poor (Author); Morteza Bavaghar (Corresponding author); Hamid Rostami Jaz, Saeed Moradpour, Hossein Noorani (Author)
    1-20

  • Designing a Model for Enhancing Audit Quality Based on Auditors’ Personality Traits

    MohammadAli Shamohammadi (Author); Hamid Rostami Jaaz (Corresponding author); Zakvan Imani, MohammadHossein Ranjbar (Author)
    1-20

  • Grounded Theory Explanation of an Integrated Audit Model Based on Emerging Technologies with Emphasis on Artificial Intelligence and Network Analysis in Financial Transparency and Economic Corruption Control

    Bahareh Barahooey Pirnia (Author); Reza Sotudeh (Corresponding author); Alireza Hirad, Habib Piri (Author)
    1-17

  • Identification and Evaluation of Regulatory Efficiency Components in the Iranian Insurance Industry

    Mahsa Yousefnejad (Author); Fatemeh Sarraf (Corresponding author); Farzaneh Beikzadeh Abbasi, Gholam Hasan Taghi Nataj Malekshah (Author)
    1-21

  • An Internal Control System Model for Organizations in Special Economic Zones

    Abdolmajid Hayati (Author); Faegh Ahmadi (Corresponding author); Mohammad Hossein Ranjbar, Bizhan Abedini (Author)
    1-31

  • Validation of an Artificial Intelligence–Based Model for Accounting Practices

    Amir Aghaalizadeh Darandashi (Author); Gholamreza Zomorodian (Corresponding author); fatemeh Samadi, Hossein Badiei (Author)
    1-15

  • Predicting Corporate Bankruptcy in Listed Companies Using Artificial Intelligence Algorithms and Financial Statement Data

    Erfan Alem (Corresponding author)
    1-21

  • The Effectiveness of Implementing a Lesson Plan for Service and Commercial Accounting Using the Lesson Study Approach on Students’ Learning and Attitudes

    Yokabed Karamdar Nadamani (Author); Keyhan Azadi hir (Corresponding author); Hassan Sadeghpour (Author)
    1-17

  • Meta-Analysis of Factors Affecting the Enhancement of Auditors’ Judgment Quality

    Fatemeh Alijani Barmchi (Author); Yusef Talebi (Corresponding author); Keyhan Azadi Heir, Batool Mehregan Soumeh Sarai (Author)
    1-20

  • The Pattern of Apolitical Behavior of Auditors of the Court of Accounts of Iran from the Perspective of Detecting and Disclosing Violations in Executive Agencies

    Shafi Kahyani (Author); Hamidreza Jafari Dehkordi (Corresponding author); Bahareh Banitalebi Dehkordi (Author)
    1-17

  • Designing Financial Transactions for Implementing Corporate Governance in Thermal Power Plants from the Perspective of Physical Asset Management: A Grounded Theory Approach

    Fatemeh Eyni Ghorbaee (Author); Mojtaba Maleki Chubari (Corresponding author); Sina kheradyar (Author)
    1-21

  • Developing a Model for Improving Financial Decision-Making through FinTech Adoption in Iranian Private Banks

    Samira Doosti Goofeli (Author); Hoda Hemmati (Corresponding author); Davoud Hemmati, Mehdi Fathabadi4 (Author)
    1-17

  • A Comparative Evaluation of Capital Asset Pricing Models: A Tobin Minimum Required Rate of Return and Inflation-Based Approach

    Narges Rashidbeigi , Mahmood Rahmani, Farzad Moayeri (Author)
    1-18

  • Designing a Financial Risk Management Analysis Model for Startups in Iran’s Economy

    Farhad Sohrab Manesh (Author); Seyed Ali Paytakhti Oskouei (Corresponding author); Ali Asghar Mottaghi, Saeed Anvar Khatibi (Author)
    1-15

  • Identifying Individual and Organizational Empowerment Factors of Accountants for Artificial Intelligence Adoption

    Arsalan Hekmat (Author); Sina kheradyar (Corresponding author); Mojtaba Maleki Choobari (Author)
    1-17

  • A Meta-Model for Fraud Risk Assessment in Auditing: A Qualitative Approach Based on Grounded Theory

    Faryad Eisazadeh (Author); Asgar Pakmaram (Corresponding author); Saeid Jabbarzadeh Kangarlouei, Jamal Bahri Sales (Author)
    1-22

  • Investigating the Impact of Economic Policy Uncertainty on Investment Efficiency with Emphasis on the Moderating Role of Financial Constraints and Financialization in Firms Listed on the Tehran Stock Exchange

    Zahra Khanalizadeh (Author); Najmeh Tavakoli Zaniani (Corresponding author)
    1-18

  • The Effectiveness of Accrual Accounting on Optimal Financial Decision-Making of Healthcare Managers in Determining Medical Service Costs

    Morad bakhsh Arbabi (Author); reza sotudeh (Corresponding author); Abolfazl Nejadali baghan (Author)
    1-15

  • Presenting an Empirical Model of Financial Reporting Quality Using Information from Peer Companies Listed on the Tehran Stock Exchange

    Gholam Abbas Alishvandi (Corresponding author); Reza Tehrani, Shokrollah Khajavi (Author)
    1-15

  • AI-Based Sustainability Reporting Visualization Towards the 2035 Horizon

    Omid Derakhshani (Author); Reza Tehrani (Corresponding author)
    1-26

  • Modeling Brainard’s Uncertainty within a Structural Shock Framework and Analyzing Dynamic Responses

    Massod Emami (Author); Roya Al Emran (Corresponding author); Sima Eskandari Sabzi (Translator)
    1-16

  • Providing a Portfolio Optimization Model Based on Prediction Considering Investment Sentiment

    Ali Ghasemi Kian (Corresponding author); Amirabbas Najafi (Author)
    1-23

  • Identification and Analysis of Artificial Intelligence Implementation Risks in Improving Financial Performance Using an Interactions-Based Approach (Case Study: Amir Kabir Petrochemical Company)

    Elnaz Ghaseminezhad (Author); Hossein Jannat Makan (Corresponding author)
    1-22

  • Interactive Effects of Cash Flow Risk on Corporate Financial Stability: Evidence from the Tehran Stock Exchange with Emphasis on Earnings Management and Abnormal Compensation

    Efat Mazidabadi (Author); Negar Khosravipour (Corresponding author); Mohammad Ali Bidari (Author)
    1-19

  • A Model of Contextual Factors of Strategic Management Accounting in Listed Companies

    Maryiam Radfarnia (Author); Behnam Gilani Neay Som’e Sarayi (Corresponding author); Mahmoud Samadi Lorgani, Mohammad Reza Pourali (Author)
    1-17

  • Challenges and Transformations of the Auditing Profession in the Contemporary Era

    Mohammad Rahimi (Corresponding author)
    1-12

  • Evaluating the Impact of Internal Audit Model Categories through Novel Technologies at Islamic Azad University

    Seyed Abdolhamid   Cheragei (Author); Allahkaram Salehi (Corresponding author); Alireza Jarjarzadeh, Saeed Nasiri (Author)
    1-16

  • The Effect of Linguistic and Conceptual Complexity of Financial Reports on Investors’ Economic Decision-Making Quality: The Mediating Role of the Audit Expectation Gap

    Siamak Taghipour Zarfsaz (Author); Saeid Jabbarzadeh Kangarlooee (Corresponding author); Jamal Bahri Sales, Asgar Pakmaram (Author)
    1-17

  • Designing a Tax Fraud Detection Model Using Financial Statements

    Tohid Seyfollahzadeh Sarai (Author); Amin Najafgholizadeh (Corresponding author)
    1-18

  • Presenting a Tax Avoidance Model Using Thematic Analysis in the Tehran Stock Exchange

    Hadi Mollaee (Author); Khosro Moradi Shahdadi (Corresponding author); Mostafa Ghanbari Ghalerudkhani (Author)
    1-20

  • Presenting a Model for the Application of Financial Technology in the Development of the Electronic Insurance Industry

    Saeideh Rezaei (Author); Malek Taj Maleki Oskouei (Corresponding author); Ali Akbar Chaharmahali, Ehsan Rahmaninia (Author)
    1-21

  • Evaluation of Accounting Criteria in Choosing the Optimal Stock Portfolio in Iran's Capital Market: A Hybrid SVM-DEA Approach

    Hossein Nabieiboroujeni (Author); Hamidreza Jafari Dehkordi (Corresponding author)
    1-21

  • Developing a Qualitative Model of Tax Policy by Integrating Blockchain Technology into the Tax System

    Ali Khoshdel, Negar Khosravipour, Amirreza Keyghobadi (Author)
    1-15

  • Analyzing the Moderating Role of Financial Reporting Quality in Iran’s Economic Volatility: Conditional Conservatism in the Face of Oil and Inflationary Shocks

    Mahdie Taboli, Tahere Razavi karamoz, Javad Taherizadeh anaripour (Author)
    1-20
    https://doi.org/10.61838/jafci.462

  • Explaining the Mechanisms Through Which XBRL-Based Digital Financial Reporting Affects Accounting Information Quality: A Systematic Review and Conceptual Framework

    Hajar Moazami Nejad (Corresponding author); Zahra Aghashiri (Author)
    1-24

  • The Impact of Blockchain Technology on Transparency and Quality of Financial Reporting in Iranian Companies

    Mohammad Mahdi Moeiniyan (Author); Hamidreza Gholamnia Roshan (Corresponding author); Kaveh Azinfar (Author)
    1-21

  • Designing a Decision-Making Model for Individual Investors in Portfolio Selection

    Milad Asnaashari (Author); Abbas Ramezanzadeh Zeidi (Corresponding author); Seyed Rasool Masoumi (Author)
    1-19

  • Liquidity Risk Dynamics in the Iranian Interbank Network under Macroeconomic Stabilization Policies: A Support Vector Machine (SVM) Approach

    Fatemeh Ebrahimisarveolya (Corresponding author)
    1-20

  • Optimal Cryptocurrency Portfolio Management Model Based on Futures Contracts Using the Markowitz Model and Data Envelopment Analysis

    Yahya Goli Tavani, Zahra Yousefi Amin, Marzieh Ebrahimi Shaghaghi (Author)
    1-26

  • Product Diversity and Return on Equity with Kernel Density Approach in Petrochemical Companies

    Maria Ilka (Author); Roya Darabi (Corresponding author); Ali Najafi Mughadam, Mir Feiz Fallah Shamsh (Author)
    1-17

  • The Role of Public Debt in Employment Creation: The Threshold Effect of Institutional Quality

    Randeh Qasim Naji (Author); Sakineh Sojoodi (Corresponding author); Mohammad Mahdi Barghi Oskooee (Author)
    1-22

  • Designing and Explaining a Context-Specific Model for Implementing Emerging Digital Technologies in Auditing: A Grounded Theory Approach

    Firouzeh Fahimi (Author); Ahmad Khodamipour (Corresponding author); Omid Pourheidari (Author)
    1-27

  • Asymmetric Analysis of the Effects of Sustainability Reporting on Corporate Financial Performance: Evidence from Companies Listed on the Iraq Stock Exchange

    Faraj Akraa (Author); Sahar Sepasi (Corresponding author); Javad Rezazadeh (Author)
    1-26

  • The Impact of Economic Growth on the Credit Risk of Iranian Banks: Evidence from a Nonlinear Smooth Transition Regression Approach

    Hojat Talebi (Author); Habib Aghajani (Corresponding author); Zahra Karimi (Author)
    1-21

  • Investigating the Technological, Legal, Operational, and Strategic Factors Influencing Financial Transparency in the Tax Management of Digital Businesses

    Seyed Hadi Sanagostar (Author); Ali Najafi Moghadam (Corresponding author); Roya Darabi, Hossein Badiei (Author)
    1-19

  • Design and Evaluation of a Hybrid Natural Language Processing and Machine Learning Model for Economic News Sentiment Analysis to Predict Price Fluctuations in the Iran Mercantile Exchange

    Amin Jamali (Corresponding author); Hamid Reza Jamali (Author)
    1-25
    https://doi.org/10.61838/jafci.485

  • Evaluating the Role of Integrated Reporting Disclosure Quality in Enhancing the Informational Efficiency and Economic Performance of Companies: Evidence from the Iraq Stock Exchange

    Baydaa Jasim (Author); Sahar Sepasi (Corresponding author); Javad Rezazadeh (Author)
    1-25

  • Futures Study of the Drivers Affecting the Implementation of the Income Tax Accounting Standard

    Mohammad Farhadi Mehr (Author); Ali Jafari (Corresponding author); Hossein Badiei, Saeed Amini (Author)
    1-24

  • Explaining the Key Determinants of Financial Fraud in Iranian Companies Through the Integration of Qualitative Data and the XGBoost Model

    Youssef Faizollahi (Author); Fatemeh Ahmadi (Corresponding author); Sadegh Faizollahi, Mojtaba Muradpour (Author)
    1-25

  • Designing a Model for Developing Auditors’ Data Literacy to Address Data-Driven Challenges: A Grounded Theory Approach

    Mostafa Moradipour (Author); Mehdi Beshkooh (Corresponding author); Hossein Kazemi (Author)
    1-23

  • The Contextual Practice Framework of Positive Creative Accounting: A Grounded Theory Approach

    Mohammad Zalnezhad (Author); Rasool Abdi (Corresponding author); Nader Rezaei, Ali Jafari (Author)
    1-24

  • Designing an Auditors’ Employability Model Based on Organizational Learning Using an Interpretive Structural Modeling (ISM) Approach

    Mohammad Ali Dehnavi (Author); Mahdi Moradi (Corresponding author); Monir Jafaei Rahni, Asghar Karami (Author)
    1-26

  • Designing and Validating a Knowledge Management System Implementation Model in the Iranian National Tax Administration

    Elham Sadat Fazliyan (Author); Mohsen Ahmadi (Corresponding author); Zahra Sadat Hosseini (Author)
    1-24

  • Developing an Appropriate Tax Litigation Model to Reduce the Risk of Tax Arrears in Tax Litigation Centers

    Mojtaba Mohammadzadeh (Author); Habibollah Nakhaei (Corresponding author); Zohreh Hajiha, Karim Nakhaei (Author)
    1-25
    https://doi.org/10.61838/jafci.495

  • Designing an Auditor Competency Model Using the Discrete Consensus Support Method

    Heydar Yousef Khalkhal (Author); Maryam Nouraei (Corresponding author); Mehrdad Ghanbari, Forouzan Mohammadi Yarijani (Author)
    1-25

  • The Effect of Audit Committee Effectiveness on Earnings Management and the Moderating Role of Audit Quality

    Abdollah Taki (Corresponding author); Shahla Talari, Mohammad Amin Ojaghi, Arezoo Alipouri (Author)
    1-21

  • Fraud Detection in Iraqi Listed Companies: The Impact of Big Data and Artificial Intelligence

    Ebrahim Anwar Ebrahim Al-Khazarji (Author); Ali Taghavi Moghadam (Corresponding author); Ali Hossein Mahavash, Reza Gholami-Jamkarani, Mohsen Rahimi Dastjerdi (Author)
    1-21

  • Prioritizing the Identified Components of the Model for Financial and Investment Consulting Service Companies from the Perspective of Institutional Investors’ Decision-Making Using Fuzzy DEMATEL and Hierarchical

    Pouria Ghaderi Dehkordi (Author); Iraj Torabi (Corresponding author); Bahareh Banitalebi Dehkordi (Author)
    1-28

  • Nonlinear Modeling of Capital Structure Across Different Time Horizons

    Mohadeseh Tondro (Author); Zahra Sadat Hosseini (Corresponding author); Mehrdad Salehi, Fariborz Avazzadeh Fattah (Author)
    1-21

  • Studying the Effect of Auditors' Legal Accountability on Financial Reporting Quality Considering the Role of Audit Firms’ Capabilities

    Seyedeh Narges Mirsadeghi Darabi (Author); Seyed Rasool Masoumi (Corresponding author); Sadegh Rahimi (Author)
    1-14

  • Development and Validation of a Structural Model for the Adoption of Artificial Intelligence in the Transition to Management Accounting with an Emphasis on Ethical Considerations

    Amirhosein Ebrahimi (Author); Ali Akbar Farizin Far (Corresponding author); Hassan Ghodrati , Meysam Arabzadeh, Mohammadreza Mohaghgheghi (Author)
    1-29

  • Designing a Model of Risk-Taking Drivers in the Iranian Banking System: A Foresight-Based Scenario Planning Approach

    Zahra Shabani (Author); Abbas Shaibani tazarogi (Corresponding author); Kazem Shamsoddini, Hossein Shafiee (Author)
    1-17

  • Modeling the Relationship between Islamic Financing Instruments and Liquidity Risk in Iran’s Banking System: A VAR Approach

    Ozra Alinejhad (Author); Mohammadreza Nahidi Amir Khiz (Corresponding author); Ehsan Shafei, Forozan Baktash (Author)
    1-23

  • Developing an Organizational Factors Model Affecting the Quality of Information Technology Audit Process Using Grounded Theory

    Ali ghahramani (Author); Heider Mohammadzadeh Salteh (Corresponding author); Alireza Azimisani, Ali salmanpour zonoz (Author)
    1-16

  • Developing a Model for the Acceptance of Computer-Assisted Audit Tools and Techniques (CAATTs) by Audit Firms and Assessing Its Fit Using Structural Equation Modeling

    Mohsen IranMahd (Corresponding author)
    1-22

  • Designing a Model of Fund Investment Strategies During the COVID-19 Crisis Using a Grounded Theory Approach

    Foroogh Jahanbazi Goojani (Author); Saeid Aliahmadi (Corresponding author); Mehdi Aghabeikzadeh (Author)
    1-20

  • Developing a Risk Appetite Measurement Model Based on a Qualitative Approach

    Ali Houshmandnia (Author); Ali Akbar Farizin Far (Corresponding author); Mohammad Sayrani, Meysam Arabzadeh, Saeed Baseri (Author)
    1-19

  • Developing an Ethical Leadership Model Based on the Organizational Sensemaking Mechanism

    Ali Palizdan (Author); Mostafa Ghasemi (Corresponding author); Abdolreza Mohseni (Author)
    1-27

  • Strategies and Consequences for Preventing Workplace Ostracism among Auditors of the Supreme Audit Court

    leyla sadat Mir moradi (Author); Alireza Matoufi (Corresponding author); Khadijeh Eslami, Ali khozein, Hossein Aryaeinezhad (Author)
    1-21

  • Developing an Effective Internal Auditing Model with an Organizational Antifragility Approach

    Hassan Pourmokhtar Andarian (Author); Ebrahim Navidi Abbaspour (Corresponding author); Heidar Mohammadzadeh Salteh, Ali Akbar Nounahal Nahr (Author)
    1-23

  • Designing and Articulating a Model of Financial Health and Economic Resilience for Independent Audit Firms in Iran

    Arezu Deylam Salehi (Author); Yousef Taghipouriani Gilani (Corresponding author); Mehdi Maranjori, Reza Fallah (Author)
    1-26

  • Developing a Paradigmatic Model of Intelligent Internal Auditing in Banks Based on COBIT and Artificial Intelligence: A Grounded Theory Approach

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  • The Moderating Role of Family Ownership in the Relationship Between Investing Cash Flows and Firm Value

    Razieh Alikhani (Corresponding author)
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  • Analyzing the Role of Innovative Financial Instruments in Developing the Depth of the Derivatives Market of the Tehran Stock Exchange

    Seyed Mohammad Razmgir (Author); Moein Zareian (Corresponding author); Omid Mahmoudi Khoshro (Author)
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  • Economic Analysis of Mutual Satisfaction in Bank–Customer Credit Relationships: The Role of Service Quality, Credit Risk, Repayment, and Interest Rates

    Mohsen Khalili Dermani (Corresponding author)
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  • Developing a Model for Optimizing the Financial Reporting Process Using Emerging Technologies

    Vahidreza Farzanifar (Author); Alireza Farimani (Corresponding author); Mohammad Ali Dehestani (Author)
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  • The Relationship Between Internal Control Quality and Audit Risk: Developing a Ranking Model for Iranian State-Owned Companies with Emphasis on Managerial and Supervisory Factors

    Davood Geravand (Author); Parvin Sadri (Corresponding author); Ali Rezaei, Darush Javid (Author)
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  • Developing a Model of Ambiguity in Understanding Iranian Financial Reporting Standards Using Grounded Theory

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  • Designing and Validating a Risk-Based Audit Model for Cryptocurrencies in Iran

    Haniye Sheykhi (Author); Mahdi Beshkooh (Corresponding author); Vahid Mahmoudi, Habib Amirbeigi Langroudi (Author)
    1-22

  • Examining the Relationship Between Audit Quality and Market-Adjusted Returns in Companies Listed on the Tehran Stock Exchange

    Amirreza Bargi (Author); Omid Farhad Touski (Corresponding author)
    1-24

  • Causal Factors and Core Categories of Artificial Intelligence Ethics in Accounting

    Sakineh Mansuori Mansuorabad (Author); Mohsen Ahmadi (Corresponding author); Mehrdad Moradi (Author)
    1-22

  • Accounting for Environmental Provisions and Mine Restoration Costs: A Comparative Study of Iranian National Accounting Standards and IAS 37

    Effat Akramimoghadam (Corresponding author)
    1-24

  • Developing a Model for Empowering Individual Investment through Innovative Capital Market Instruments in Iran Based on Grounded Theory

    Dorsa Asadi Ravari (Author); Mansour Garkaz (Corresponding author); Parviz Saeidi, Alireza Maatoufi (Author)
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  • Developing a Model for Competitive Advantage of Intellectual Capital and Its Impact on Financial Performance

    Fatemeh Mosadegh (Author); Mostafa Ghasemi (Corresponding author); Abdolreza Mohseni (Author)
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