Vol. 3 No. 4 (2026): 2026

Published: 2026-09-29

Articles

  • Designing an Intelligent Financial Reporting Framework Based on Generative Artificial Intelligence (AI-FRS): A Step Toward Self-Adaptive Accounting Standards

    Hamid Ravan Paknoodezh; Sasan Bagherpanah (Author)
    1-17
    DOI: https://doi.org/10.61838/bmfopen.350

  • Examining the Effect of the Developed Investment Efficiency Model on Disclosure Tone and Financial Reporting Readability: A Study of Companies Listed on the Tehran Stock Exchange

    Ahmed Jubair Lafta, Hosein Asgari Alouj, Mostaf Abd Alhussein Al Almansoori, Mohammad Alimoradi (Author)
    1-15
    DOI: https://doi.org/10.61838/bmfopen.358

  • Analysis of the Performance of Modern Derivative Pricing Models in the Tehran Stock Exchange

    Mehrdad Miri (Author); Jalal Seifoddini; Reza Nemati Koshteli, Abdollah Rajabi Khanghah , Nader Naghshineh (Author)
    1-10
    DOI: https://doi.org/10.61838/bmfopen.371

  • Presenting an Investment Decision-Making Model in the Financing Market Considering Information Distortion (A Case Study of Knowledge-Based Companies)

    Farzad Ravand (Author); Ehsan Rahmaninia; Ali Akbar Chaharmahali (Author)
    1-15
    DOI: https://doi.org/10.61838/bmfopen.368

  • A Comparative Analysis of the Role of Audit Partners in Preventing Material Misstatements Arising from Fraud in Financial Statements: A Grounded Theory Study in Iran and Iraq

    Anwar Sabah khudhair (Author); Meysam Doaei; Ibrahim Abed Mousa Alsabary, Mohammad Alimoradi (Author)
    1-16
    DOI: https://doi.org/10.61838/bmfopen.380

  • Development of the Cognitive Flexibility Framework of Auditors: A Qualitative Thematic Analysis Approach

    Moslem Khoon Siavashan (Author); Javad Ramezani; Mehdi Khalilpour, Ali Fallah (Author)
    1-18
    DOI: https://doi.org/10.61838/bmfopen.395

  • The Effect of Environmental Information Disclosure on Cash Flow Volatility with the Moderating Role of Firm Size and Ownership Structure

    Effat Mazidabadi (Author); Negar Khosravipour; Mohammad Ali Bidari (Author)
    1-16
    DOI: https://doi.org/10.61838/bmfopen.412

  • Threshold Effects of Financial Development in the Relationship Between Unemployment Rate and Economic Growth Across Provincial Regions

    Mohammad Taghi Behari (Author); Mohammad Khezri; Fatemeh Zandi (Author)
    1-13
    DOI: https://doi.org/10.61838/bmfopen.420

  • Analyzing the Impact of Robotic Process Automation (RPA) on Audit Quality and Auditors’ Skills

    Fahimeh Mirzaei
    1-17
    DOI: https://doi.org/10.61838/bmfopen.378

  • Proposing a Model of Management Accountants’ Networking and Strategic Management Accounting with the Moderating Role of Information System Quality

    Morteza Rezaei (Author); Hossein Shafiee; Abbas Sheybani Tzrji (Author)
    1-17
    DOI: https://doi.org/10.61838/bmfopen.326

  • Presenting a Model of Intellectual Capital Influencing Profitability Returns

    Mahdi Honarmand (Author); Mahmoud Mousavi Shiri; Mahmoud Lari Dashtbayaz (Author)
    1-17
    DOI: https://doi.org/10.61838/bmfopen.363

  • The Role of News and News Sentiment in Systematic Risk Dynamics and Asset Pricing: A Systematic Review

    Zohreh Memarpour, Gholamreza Askarzadeh Dareh, Hamid Khajeh Mahmoudabadi, Seyed Yahya Abtahi (Author)
    1-11
    DOI: https://doi.org/10.61838/bmfopen.313

  • The Impact of Joint Audit Engagement on Corporate Cost Stickiness: The Moderating Role of Environmental Uncertainty and Board Independence

    Vahid Raboobi (Author); Hamidreza Bazazzadeh Torbati; Mohammad Karimi (Author)
    1-13
    DOI: https://doi.org/10.61838/bmfopen.411

  • Designing a Dynamic Model for Predicting the Sales of New Electronic Products in the Iranian Market

    Seyed Mahamoddin Tabatabaei; Vahidreza Mirabi (Author)
    1-26
    DOI: https://doi.org/10.61838/bmfopen.551

  • The Role of Fundamental Factors in Optimal Stock Portfolio Formation Using the Fama–French Five-Factor Model with an Emphasis on Data Mining: Evidence from Pharmaceutical Companies Listed on the Tehran Stock Exchange

    Reza Khosravi (Author); Jamshid Peikfalak; Hassan Fattahi Nafchi (Author)
    1-20
    DOI: https://doi.org/10.61838/bmfopen.613

  • The Effects of Political Influence, Institutional Quality, and Central Bank Intervention on Banking Stability During Recession and Expansion: A Markov-Switching Approach

    Naghmeh Oveisiforodoei (Author); Alireza Daghighiasli; Majid Afsharirad, Narsis Aminrashti (Author)
    1-19
    DOI: https://doi.org/10.61838/bmfopen.566

  • Graph-Oriented Artificial Intelligence: An Integrated GNN–RAG–KG–LLM Architecture for Developing Trustworthy Enterprise Artificial Intelligence

    Abolfazl Ansary; Fereshteh Lotfi Zadeh (Author)
    1-22
    DOI: https://doi.org/10.61838/bmfopen.658