Vol. 2 No. 4 (1403): Serial Number 6

Articles

• The Impact of Auditors’ Mental Structure Dimensions on Audit Stages

  Mohammad Hossein Khoshbakhtlo, Rasool Abdi, Hossein Badiei , Nader Rezaei (Author)

  71-86

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

  Mohammad Javad Akbari (Author); Faegh Ahmadi (Corresponding author); Seyed Nima Valinia (Author)

  87-99

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

  Neda Zahedi, Seyed Ehsan Hosseini (Author)

  179-193

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

  Karar Borhan Abd (Author); Saeed Daei Karimzadeh (Corresponding author); Amjad Jafar Habib Bahr al-Uloom, Hossein Sharifi Renani (Author)

  100-116

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

  Mahmoud Toujaki (Author); Mansour Garkaz (Corresponding author); Ali Khozein, Alireza Matoufi, Ali Khamaki (Author)

  117-133

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

  Mohammad Alizadeh Ahvazi (Author); Hushang Amiri (Corresponding author); Shahram Chaharmahali (Author)

  134-160

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

  Mehdi Pourrezaei Maragheh (Corresponding author)

  161-178

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

  Saber Darvishi (Author); Maryam Nouraei (Corresponding author); Mehrdad Ghanbari, Nahid Mohammadi (Author)

  224-238

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• 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 (Author); Azar Moslemi (Corresponding author); Abolfazl Saeidifar (Author)

  194-210

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• 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 (Author)

  211-223

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

  Fateme Malchi (Author); Mehran Hossein Afshari (Corresponding author); Mehdi Rezaei (Author)

  239-257

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• 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 (Author)

  258-275

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• Futures Studies on Information Technology Development in the Auditing Profession

  Mostafa Abdi (Author); Mansour Garkaz (Corresponding author); Alireza Matoufi, Ali Khozein, Alireza Hassan maleki (Author)

  294-304

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• Portfolio Optimization Using Deep Reinforcement Learning Based on Modern Portfolio Theory

  Sanaz Dalili, Yasser Rezaei Pitenoei (Author); Mohammad Taghi Kabiri (Corresponding author); Mehdi Safari Gerayli, Meysam Arabzadeh (Author)

  276-293

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• 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 (Author)

  1-14

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• 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 (Author); Bijan Abedini (Corresponding author); Khosro Moradishadadi (Author)

  15-30

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• 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 (Author)

  31-47

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

  Akbar Abedi (Author); Farhad Hanifi (Corresponding author); Mirfiz Fallah Shams (Author)

  48-70

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