In Press

Published: 2025-05-31

Articles

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
- PDF
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
- PDF
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
- PDF
A Behavioral Finance-Based Model for Pricing Digital Assets (Decentralized Assets)

Peyman Karimi

; Gholamreza Askarzadeh Dareh *

; Alireza Rayati Shavazi

, Seyed Yahya Abtahi

1-18
- PDF
Forecasting Economic Recession and Growth Using Corporate Financial Misreporting

Shirin Montashi

, Mahnam Molaei

; Maryam Farhadi *

; Javad Foruzandeh

1-15
- PDF
Strategic Management Accounting and Improving Value Creation Strategies

Mir Saeed Mousavi

, Mohammad Reza Pourali *

, Seyed Fakhreddin Fakhrehosseini

, Mehrdad Goleyjani

1-14
- PDF
Identification and Ranking of Factors Affecting Financial Sustainability in the Iranian Premier Football League

Zahra Asghari

; Bahman Valinejad *

; Mahdi Naderinasab

, Hossien Allahyari

1-15
- PDF
Development of an investment modeling framework based on the integration of Japanese candlestick patterns and fuzzy logic

Zahra Sadeghi

; Hashem Zare *

; Mehrzad Ebrahimi
Integrated Credit Validation Modeling with ESG: Incorporating Climate Risk and Sustainability Indicators in Credit Rating

Mohammad Qezelbash

, Mohammad Mehdi Bagheri *

1-17
- PDF
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
- PDF
Identifying Network-Dependent Risk Nodes in the Tehran and Iraq Stock Exchanges

Karrar Abood Hami Al Hafe

, Bahareh Banitalebi Dehkordi *

, Mostaf Abd Alhussein Ali Almansoori

, Masood Fooladi

1-16
- PDF
Investigating the Impact of Foreign Direct Investment and Human Capital on Export Diversification: A Panel Smooth Transition Regression (PSTR) Approach

Khaldoon Abdullah Khalaf

; Saeed Daei-Karimzadeh *

; Abdul Rezzaq Hamad Hussein

, Sara Ghobadi

1-17
- PDF
Developing an Investment Efficiency Prediction Model Using Meta-Analysis and Comparing Its Predictive Power with the Model of Biddle et al. (2009)

Ahmed Jubair Lafta

, Hosein Asgari Alouj *

, Mostaf Abd Alhussein Ali Almansoori

, Mohammad Alimoradi

1-18
- PDF
Asymmetric Effects of Oil Price Fluctuations and the Intensity of Commercial Development on the Consumption of Renewable Energies in Iran

Fatemeh Eghbal Manesh

; Shahriyar Nessabian *

; Mahmood Mahmoodzadeh

, Alireza Daghighiasli

1-18
- PDF
Modeling Behavioral and Economic Factors Influencing the Acceptance of Price Increase Statements in the Ready-Mix Concrete Industry

Mohammad Hossein Raeisi

; Mohsen Nazari *

; Mohsen Ebrahimi

1-16
- PDF
Investigating the Factors Affecting the Relationship between Dividend Distribution and Investment

Mahdieh Nosrati

, Sasan Mehrani *

, Ezzatollah Abbasiyan

1-21
- PDF
Designing an Accounting Ecosystem Model for Capital Gains Tax (CGT) in Iran: An Integrated Approach Based on Institutional Coordination, Digital Technology, and Tax Culture

Siamak Rahiminejad *

1-15
- PDF
The Impact of Behavioral Biases on Portfolio Optimization among Investors in the Tehran Stock Exchange: A Behavioral Finance Approach

Mahboubeh Eskandari

; Abdolreza Mohseni *

; Mostafa Ghasemi

1-17
- PDF
Designing a Model to Reduce Money Laundering Risk in Banks and Financial and Credit Institutions

Abolghasem Afshar

; Mansour Gerkaz *

; Alireza Matoufi

; Ali Khozein

1-21
- PDF
Developing a Model for Competitive Advantage of Intellectual Capital and Its Impact on Financial Performance

Fatemeh Mosadegh

; Mostafa Ghasemi *

; Abdolreza Mohseni

1-20
- PDF
Analysis of the Causal Relationships between Capital Adequacy, Liquidity, and Profitability Indicators of Banks within the Framework of the Central Bank of Iran's Regulatory Regulations Using the DEMATEL Approach

Ebrahim Azarkamand

; Seyed Rasoul Hosseini *

; Vahid Mahmoudi

, Habib Amirbeiki Langroodi

1-17
- PDF
Identifying Key Elements in Media Revenue Models

Meysam Ansari

; Neda Soleimani *

; Ataollah Abtahi

, Omid Arghish

1-20
- PDF
Assessing the Effectiveness of Stress Management Training on Audit Quality

Mahmoud Salariyeh Kouhi

; Mohammad Mahmoudi *

; Abbasali Haghparast

, Hamed Ahmadzade

1-17
- PDF
Application of Beneish and Dechow Linear Models in Identifying and Predicting Financial Reporting Distortions: Evidence from Companies Listed on the Tehran Stock Exchange

Jaber Awad Mezaal Al Mashalawy

, Arezoo Aghaei Chadegani *

, Mohammed Sameer Deherieb AL Robaaiy

, Mohammad Alimoradi

1-15
- PDF
The effect of using artificial intelligence on the quality of financial reporting: The mediating role of users' trust in accounting systems

Nooshin Sheikh *
Prioritizing Strategies for Attracting Foreign Direct Investment in Venture Capital Funds

Ali Azizabadi

; Hamid Reza Vakili Fard *

; Zahra Moradi

, Mohammad Ali Keramati

1-18
- PDF
Social Network Analysis and Prioritization of Performance Audit Indicators in State Banks Based on Grounded Theory and the OPA Technique

Zahra Momeni Landi

; Abdolreza Mohseni *

; Esmaeil Kamalirad

1-21
- PDF
Assessing the Interaction between Financial Inclusion and Income Inequality under the Influence of Population Age Structure: A Managerial Approach in Oil-Exporting Economies

Ali Jaafar Nedher

; Hossein Sharifi Renani *

; Salam Mounam Zamil

, Masoud Ramezani

1-19
- PDF
The Application of Accelerated Accounting in the Financial Reporting of Innovative Companies

Mehdi Nouri *

; Seyed Abbas Borhani

, Mojgan Safa

1-17
- PDF
Presenting a Comprehensive Combined Mathematical Model for Evaluating Risk-Based Performance in Bank Branches Using ANP and VIKOR Methods

Abolfazl Zolghadr

; Rokhsareh Babajafari *

; Peyman Imanzadeh

1-30
- PDF
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 *

1-16
- PDF
Developing a Strategic Management Accounting Model Based on Corporate Social Responsibility Reporting in Iran

Erfan Davari

, Saeed Anvar Khatibi *

, Rasoul Abdi

, Mahdi Zeinali

1-18
- PDF
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
- PDF
Identification and Prioritization of Professional Accounting Ethics Indicators Affecting Earnings Management and Tone Management

Matin Ghasemi

; Mostafa Ghasemi *

; Abdolreza Mohseni

1-18
- PDF
Identifying the Pattern of Investment Preferences in the Currency and Gold Markets

Elham Dadashzadeh

; Nader Rezaei *

; Ali Jafari

, Rasoul Abdi

1-15
- PDF
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
- PDF
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
- PDF
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
- PDF
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

; Mehrdad Ghanbari *

; Forouzan Mohammadi

, Maryam Nouraei

1-13
- PDF
Developing a Strategic–Operational Plan and Forecasting the Financial Program of Aradan Municipality Using the ARIMA Econometric Technique

Reza Ziari *

; Zahra Moghimi

, Ramin Samadi

1-20
- PDF
Forecasting Stock Price and Exchange Rate Volatility Using a Comparative Approach of Geometric Brownian Motion and Neural Networks

Rouzbeh Zarezadeh

; Artin Beytari *

; Mohammadreza Ghorbanian

, Hossein Badiei

1-17
- PDF
Validation of the New Financial Product Development (NEPD) Model Based on Financial Management Behavior Toward Sustainable Development

Fatemeh Fallah

, Shiba Masoumi *

, Seyed Ali Nabavi Chashmi

, Kaveh Azinfar

1-19
- PDF
The Role of the National Wealth Fund in Managing Oil Revenues: Evidence from a Two-Country DSGE Model

Javid Bahrami *

; Marjan Soltani

1-27
- PDF