Vol. 2 No. 4 (2024): Serial Number 6

Published: 2025-01-10

Articles

The Impact of Auditors’ Mental Structure Dimensions on Audit Stages

Mohammad Hossein Khoshbakhtlo

, Rasool Abdi *

, Hossein Badiei

, Nader Rezaei

71-86
- PDF
Development and Validation of a Conceptual Model of Tax Avoidance Behavior Based on Behavioral Economics Theories: An Empirical Study in Iran

Mohammad Javad Akbari

; Faegh Ahmadi *

; Seyed Nima Valinia

87-99
- PDF
Identifying the Consequences of Non-Compliance with Accounting Standards in Tax Auditing

Neda Zahedi

, Seyed Ehsan Hosseini *

179-193
- PDF
The Long-Run Effects of Export Diversification and Industrialization on Entrepreneurship in Selected Developing Countries

Karar Borhan Abd

; Saeed Daei Karimzadeh *

; Amjad Jafar Habib Bahr al-Uloom

, Hossein Sharifi Renani

100-116
- PDF
Investigating the Factors Affecting the Implementation of Service Costing in Universities Affiliated with the Ministry of Science, Research and Technology

Mahmoud Toujaki

; Mansour Garkaz *

; Ali Khozein

, Alireza Matoufi

, Ali Khamaki

117-133
- PDF
Identifying the Consequences of Non-Compliance with Accounting Standards in Tax Auditing

Mohammad Alizadeh Ahvazi

; Hushang Amiri *

; Shahram Chaharmahali

134-160
- PDF
The Impact of Managerial Overconfidence on the Relationship Between Accounting Conservatism and the Lack of Transparency in Financial Reporting

Mehdi Pourrezaei Maragheh *

161-178
- PDF
Analyzing the Relationship Between Individual Ethics and the Disclosure of Errors in Audit Reports Using the DEMATEL Method

Saber Darvishi

; Maryam Nouraei *

; Mehrdad Ghanbari

, Nahid Mohammadi

224-238
- PDF
The Impact of Information Dissemination (Measured by Information Discontinuity and Noise) on the Effect of Industry Time-Series Momentum under Economic Boom and Recession Conditions

Fatemeh Ahmadi Nezamabadi

, Seyed Rasoul Hosayni

; Azar Moslemi *

; Abolfazl Saeidifar

194-210
- PDF
Investigating the Impact of Marketing Analytics on Customer Agility and Financial Performance Considering the Moderating Role of Market Turbulence and Data-Driven Culture in a Detergent Company

Abbas Taheri *

211-223
- PDF
Evaluating the Model of Corporate Sustainability Improvement Based on Modern Management Accounting Methods

Fateme Malchi

; Mehran Hossein Afshari *

; Mehdi Rezaei

239-257
- PDF
Examining the Moderating Role of Corporate Risk-Taking on the Relationship Between Economic Policy Uncertainty and Managerial Ability in Companies Listed on the Iraq and Saudi Stock Exchanges

Ameer Saeed Yaseen Alwash

, Mohsen RahimiDastjerdi *

, Wisam Neamah Jaafar Rageeb

, Hamzeh Mohammadi khoshouei

258-275
- PDF
Futures Studies on Information Technology Development in the Auditing Profession

Mostafa Abdi

; Mansour Garkaz *

; Alireza Matoufi

, Ali Khozein

, Alireza Hassan maleki

294-304
- PDF
Portfolio Optimization Using Deep Reinforcement Learning Based on Modern Portfolio Theory

Sanaz Dalili , Yaser Rezaei Piteh Novi

; Mohammad Taghi Kabiri *

; Mehdi Safari Graili

, Meysam Arabzadeh

276-293
- PDF
State-Space Analysis of Financial Market Convergence and Economic Development in Iran: A Kalman Filter Approach

Ali Miladifar

, Mahmoud Mahmoudzadeh *

, Mehdi Fathabadi

, Masoud Sofi Majidpour

1-14
- PDF
A Structural Equation Modeling Approach to Risky Behaviors and Board Characteristics on Bank Performance Using Profit Frontier Method in Banks Listed on the Tehran Stock Exchange

Mohsen Ghalandarnejad

; Bijan Abedini *

; Khosro Moradishadadi

15-30
- PDF
The Impact of Abnormal Related Party Transactions on the Cost of Financing: The Moderating Role of Government Ownership

Seyed Mehdi Hosseini Harandi

, Mohsen Sadeghi *

, Meysam Foroughi

31-47
- PDF
Designing and Explaining the Structural Model of Factors Affecting Digital Financial Innovation Using a Structural Equation Modeling Approach

Akbar Abedi

; Farhad Hanifi *

; Mirfiz Fallah Shams

48-70
- PDF

Vol. 2 No. 4 (2024): Serial Number 6

Articles

The Impact of Auditors’ Mental Structure Dimensions on Audit Stages

Development and Validation of a Conceptual Model of Tax Avoidance Behavior Based on Behavioral Economics Theories: An Empirical Study in Iran

Identifying the Consequences of Non-Compliance with Accounting Standards in Tax Auditing

The Long-Run Effects of Export Diversification and Industrialization on Entrepreneurship in Selected Developing Countries

Investigating the Factors Affecting the Implementation of Service Costing in Universities Affiliated with the Ministry of Science, Research and Technology

Identifying the Consequences of Non-Compliance with Accounting Standards in Tax Auditing

The Impact of Managerial Overconfidence on the Relationship Between Accounting Conservatism and the Lack of Transparency in Financial Reporting

Analyzing the Relationship Between Individual Ethics and the Disclosure of Errors in Audit Reports Using the DEMATEL Method

The Impact of Information Dissemination (Measured by Information Discontinuity and Noise) on the Effect of Industry Time-Series Momentum under Economic Boom and Recession Conditions

Investigating the Impact of Marketing Analytics on Customer Agility and Financial Performance Considering the Moderating Role of Market Turbulence and Data-Driven Culture in a Detergent Company

Evaluating the Model of Corporate Sustainability Improvement Based on Modern Management Accounting Methods

Examining the Moderating Role of Corporate Risk-Taking on the Relationship Between Economic Policy Uncertainty and Managerial Ability in Companies Listed on the Iraq and Saudi Stock Exchanges

Futures Studies on Information Technology Development in the Auditing Profession

Portfolio Optimization Using Deep Reinforcement Learning Based on Modern Portfolio Theory

State-Space Analysis of Financial Market Convergence and Economic Development in Iran: A Kalman Filter Approach

A Structural Equation Modeling Approach to Risky Behaviors and Board Characteristics on Bank Performance Using Profit Frontier Method in Banks Listed on the Tehran Stock Exchange

The Impact of Abnormal Related Party Transactions on the Cost of Financing: The Moderating Role of Government Ownership

Designing and Explaining the Structural Model of Factors Affecting Digital Financial Innovation Using a Structural Equation Modeling Approach

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