In Press

Articles

• Evaluating the Performance of a Hybrid Model in Improving Key Risk Management Metrics in Financial Markets

  Morteza Vahdati (Author); Mohammad Reza Karimi; Abdolrahim Rahimi (Author)

  1-26

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• Design and Validation of a Performance Improvement Model Based on Social Responsibility Accounting

  Zahra Arjdari (Author); Hojjatallah Salari; Hamid Rostami Jaz, Fatemeh Moridi (Author)

  1-18

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• Explaining Dividend Policy Based on Investors’ Behavioral Indicators: A Structural Equation Modeling Approach

  Masoumeh Aqapour Alishahi (Author); Farid Askari; Yadollah Rajai, Abdulrahim Hashemi Dizaj (Author)

  1-16

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• The Effect of Information Asymmetry and Corporate Diversification on Firm Value with the Mediating Role of Earnings Management

  Zahra Helali Zadeh (Author); Alireza Farimani

  1-16

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• Presentation of a Strategic Model for Electronic Banking Services in the Agricultural Bank of Iran

  Yaghoob Khanbazi (Author); Hamid Reza Gholamnia Roshan; Iman Dadashi (Author)

  1-22

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• Developing a Model for Big Data–Based Tax Collection and Management in an Integrated Tax System and Its Impact on Corporate Investment Inefficiency

  Mohsen Keymanesh (Author); Khadijeh Ebrahimi Kahrizsangi; Arezoo Aghaei Chadegani (Author)

  1-16

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• Designing an Audit Committee Identity Model Based on Grounded Theory Data and Structural Equation Modeling

  Zahra Afshar Tabrizi (Author); Ali Akbar Farzinfar; Alireza Hasanmaleki, Mehdi Safari Grayli, Meysam Arabzadeh (Author)

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• The Role of Dual Holders in Enhancing Information Transparency: An Analysis of Their Impact on Accounting Information Disclosure with Emphasis on the Moderating Role of Corporate Governance

  Reza Majidi (Author); Meysam Foroghi Abari; Zohreh Zivdar (Author)

  1-19

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• Iranian Managers’ Perceptions of the Independent Audit Report: A Qualitative Study Based on Thematic Analysis

  Maryam Farmanesh (Author); Heydar Mohammadzadeh Salteh; Ebrahim Navidi Abbaspour (Author)

  1-18

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• Presentation of a Financial Model for the Stability of the Country’s Banking System

  Kosar Yousefi (Author); Arefeh Mohaghegh; Majid Bakhshi (Author)

  1-14

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• The Effect of Corporate Sustainability Performance on Information Asymmetry: The Moderating Role of Ownership Concentration in Companies Listed on the Tehran Stock Exchange

  Salar Ranjbar

  1-23

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• Developing a Model of Factors Affecting Interactional Dysfunctions between Independent Auditors and Financial Managers and Their Impact on the Relationship between Negotiation Styles and Managers’ Likelihood of Fraudulent Financial Reporting

  Elahe Zeraati Noghabi (Author); Karim Nakhaei; Habibolah Nakhaei, Mohammadreza Gholamzadeh (Author)

  1-23

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• Presenting a Model of Corporate Factors Affecting the Implementation of Accounting Technologies in the Automobile Industry

  Mozhgan Mortazavi (Author); Arefeh Mohaghegh; Majid Bakhshi (Author)

  1-15

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• What Mortality-Reminder Experiments Identify About Motives: Partial Identification and the Economic Value of Motive Evidence

  Hamed Mohammadpour (Author); Ghahreman Abdoli

  1-21

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• An Optimal Auditing Model for Identifying Tax Fraud and Tax Evasion in the Iranian National Tax Administration

  Mina Bakhtiari Chehelcheshmeh (Author); Arezoo Aghaei Chadegani; Ehsan Kamali (Author)

  1-19

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• Predicting Corporate Financial Performance Using an Adaptive Neuro-Fuzzy Inference System Algorithm

  Saeid Hooshmand (Author); Morteza Bavaghar; Hamid Rostamijaaz , Mohammad Hossein Ranjbar, Hossein Kamrani (Author)

  1-20

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• Validation of the Model of Financial Reporting Transparency and Accountability in Municipalities from the Perspective of Experts

  Hamid Salarzehi (Author); Habib Piri; Reza Sotudeh, Abbasali Haghparast (Author)

  1-20

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• Interpretive Structural Modeling of Auditor Competencies

  Heydar Yousef Khalkhal (Author); Maryam Nouraei; Mehrdad Ghanbary, Forouzan Mohammadi Yarijani (Author)

  1-21

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• Validation of a Model for Reducing Job Burnout Among Auditors in Iraqi Government Organizations Using Structural Equation Modeling

  Nejat Sahib Abdolali Sharif (Author); Forouzan Mohammadi ; Maryam Nouraei, Mojtaba Javashani (Author)

  1-17

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• The Impact of Renewable Energy Development on Energy Security: The Mediating Roles of Energy Portfolio Diversification and Supply Chain Resilience

  Mohammad Reza Farrokhi; Mohammad Javad Kordani, Ahmad Raffat Sujudi (Author)

  1-23

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• Conceptualizing Consciousness- and Blessing-Based Ecological General Equilibrium

  Amir Biganian, Mohammad Khezri (Author); Fatemeh Zandi; Khashayar Seyed Shokri (Author)

  1-12

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• A Comparative Study of Internal and External Auditors’ Perceptions of the Impact of Information Technology Adoption on Audit Quality

  Hossein Fakhari; Mohammad Najm Abdulamir Albandar (Author)

  1-21

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• Developing an Integrated Framework for Managing the Technical and Implementation Challenges of Value-Added Tax Administration within Iran’s Taxpayer System

  Zafar Najafi (Author); Reza Gholami Jamkarani; Mohammad Reza Pourfakharan (Author)

  1-22

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• Prioritizing Efficiency Improvement Actions for Inefficient Audit Firms Using an Integrated Data Envelopment Analysis and Wasserman Interaction Matrix Approach

  Mohammad Aliari (Author); Mehdi Dasineh; Hojjatollah Salari, Hamid Rostami Jaz (Author)

  1-20

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• The Impact of Credit Policies on the Credit Risk of Bank Lending in the Iraqi Banking System

  Razzaq Altufaili (Author); Mohammad Nadiri; Asgar Noorbakhsh , Sayed Hamid Joshaghani (Author)

  1-18

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• Dual Continuity Leadership: Sustaining Information Systems and Business Continuity for Innovation and Resilience in High-Tech Firms

  Amir Moslemi

  1-19

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• Optimal system design and optimal budget models in the presence of interval data

  Mohammad Pouryusef (Author); Ghasem Tohidi; Masoud Sanei , Farhad Hosseinzadeh Lotfi , Shabnam Razavyan (Author)

  1-30

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• Designing a Productivity Model for an Agile and Digital Supply Chain in the Oil and Gas Industry: A Thematic Analysis Approach

  Abdulrasul Asal (Author); Sadegh Feizollahi; Morteza Fatehipour (Author)

  1-20

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• Determinants of a Financial and Operational Supervision Model in Iran's State-Controlled Banks: The Mediating Role of Electronic Banking in Reducing Corruption

  Mahdi Sohbati (Author); Mohammad Ali Aghaei; Gholam Reza Kordestani (Author)

  1-17

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• Elucidating the Mechanism Through Which Debt Financing and the Book Value of Equity Affect Firm Value, with Emphasis on the Mediating Role of Capital Structure and Macroeconomic Factors among Companies Listed on the Tehran Stock Exchange

  Farshad Nemati (Author); Mahmoud Hemat Far

  1-16

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• The Effect of Personality Dimensions on the Appropriateness of Independent Auditors’ Opinions: The Direct and Moderating Role of Spiritual Capital

  Mehri Eghdami Arabani (Author); Mohammad Mehdi Abbasian Fereydooni; Seyed Hossein Nasl Mousavi , Ali Akbar Ramezani (Author)

  1-17

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• Design and Evaluation of an Advanced Attention-Based Deep Learning Framework for Accurate, Robust, and Interpretable Forecasting of Global Gold Prices with a Focus on the Iranian Market

  Morteza Mohammadlu, Seyed Mohsen Mirhosseini (Author)

  1-21

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• Presenting and Applying a Model for Evaluating the Transitory Effect of the Qualitative Characteristics of Financial Reporting on Financial Statement Users’ Decision-Making

  Rasoul Aliyari (Author); Hossein Jabbari; Meysam Arabzadeh , Mohammadreza Mohagheghi , Saeid Baseri (Author)

  1-14

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• Forecasting Weekly Returns of the Tehran Stock Exchange Total Index Using the MIDAS Model

  Raha Komaee (Author); Farhad Ghaffari; Farzin Arbabi (Author)

  1-24

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• Identification of Structural Monetary Policy Shocks and Evaluation of the Dynamic Response of Stock Returns: Emphasizing Investor Participation and Investor Sentiment

  Davood Bazrafshan (Author); Farid Askari

  1-23

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• Investigating the Challenges of Implementing International Financial Reporting Standard 17 in Life Insurance and Proposing Solutions to Overcome Them

  Hamid Dianatpey (Author); Mohammad Reza Nikbakht; Ezzatollah Abbasian (Author)

  1-25

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• Application of Data Mining Technology in Accounting Information Systems of Government Institutions: Drivers and Scenarios

  Hossein Fotoohi Ardakani (Author); Akram Taftiyan; Nasim Shahmoradi (Author)

  1-23

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• The Effect of Audit Quality on the Relationship Between Integrated Financial Reporting and Tax Avoidance in Companies Listed on the Tehran Stock Exchange

  Majid Shoaei (Author); Maryam Sadeghi

  1-18

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• Developing a Proposed Model of Professional Judgment among Tax Auditors in Iran

  Saeed Akbari (Author); Rezvan Hejazi; Iraj Noravesh (Author)

  1-22

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• Designing a Model for the Application of Artificial Intelligence in the Transition to Management Accounting with Emphasis on Ethical Considerations

  Amirhosein Ebrahimi (Author); Ali Akbar Farzinfar; Hassan Ghodrati, Meysam Arabzadeh, Mohammadreza Mohaghgheghi (Author)

  1-24

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• Social Trust and Financial Reporting Quality: The Differing Roles of Internal and External Capabilities of Audit Firms

  Seyedeh Narges Mirsadeghi Darabi (Author); Seyed Rasoul Masoumi; Sadegh Rahimi (Author)

  1-16

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• The Role of Value-Added Tax in the Development of Social Justice in Iran

  Mohammad Esmaeil Laeini (Author); Mohammad Khezri; Bijan Safavi (Author)

  1-17

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• Examining the Effect of Smart Contract Features on Factors Affecting the Reduction of Non-Performing Bank Loans

  Peyman Raziei (Author); Seyyed Shamseddin Hosseini; Seyyed Yahya Abtahi (Author)

  1-18

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• Designing a Model of Investor Behavioral Biases with Emphasis on the Role of Financial Literacy

  Alireza Khamesi (Author); Abdullah Nazari; Hamidreza Jafari, Farhad Hanifi (Author)

  1-19

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• Identifying the Components of a Model of Factors Affecting the Selection of Investment Strategies in Investment Companies

  Arsalan Ahmadali (Author); Faegh Ahmadi; Seyed Nima Valinia , Morteza Bavaghar (Author)

  1-15

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• Empirical Testing of a Business Risk–Based Auditing Model in Iran: A Partial Least Squares Approach

  Mohammad Ali Saraydaran (Author); Mostafa Ghasemi; Abdolreza Mohseni (Author)

  1-22

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• The Effects of Central Bank Policy on the Stock Market: A Dynamic Stochastic General Equilibrium Model

  Zoleikha Morsali Arzanagh; Hossein Valadpour (Author)

  1-22

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• Development and Testing of a Causal Model of Financial Reporting Configurations in Zombie Firms Based on the Interaction Between Resource-Financing Structures and Perception Management

  Mehdi Noori (Author); Seyyed Abbas Borhani; Mojgan Safa, Hossein Jahangirnia (Author)

  1-22

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• The Effect of Investor Overconfidence on Trading Intensity in the Tehran Stock Exchange

  Mohsen Behzad Jazi , Hossein Sharifi Renani, Saeed Daei Karimzade (Author)

  1-20

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• The Effect of Information Transparency and Financial Oversight on Reducing Administrative Corruption in Iranian State-Owned Banks

  Mahdi Sohbati (Author); Mohammad Ali Aghaei; Gholam Reza Kordestani (Author)

  1-21

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• Presenting the pattern of the Green Accounting Model Based on Social Responsibility in the Field of Social Health: Grounded Theory Approach

  Davood Heydarnasab (Author); Negar Khosravipour; Ali Esmailzadeh Mogari (Author)

  1-25

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• Design and Validation of an Implementation Model for Modern Public Sector Accounting

  Sirvan Sharifi (Author); Omid Mahmoudi Khoshroo; Farshid Kheirollahi, Adel Fatemi (Author)

  1-28

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• Deep Learning versus Classical Machine Learning in Portfolio Optimization with Downside Risk: Evidence from the Abu Dhabi Securities Exchange (ADX)

  Naji Khaleef Ajeel, Ali Souri (Author); Ezatollah Abbasian; Eslam Fakher (Author)

  1-20

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• Strategic Approaches to Mitigating Credit Risk in Iraqi Commercial Banks: Evidence from 2010–2024

  Wasnaa Mohammed Hasan Hussen (Author); Ezatollah Abbasian; Eslam Fakher (Author)

  1-18

• Identifying and Prioritizing the Components of Circular Accounting: A Qualitative Study Based on Systematic Content Analysis

  Iran Fakhrinezhad (Author); Nemat Rastgoo; Nemat Rostami Mazouei, Artin Beytari (Author)

  1-20

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• The Effect of Internet-Based Financial Resource Mobilization on the Performance of Listed Banks: Emphasizing the Role of Banking Competition

  Farshad Shojaei Abras (Author); Shahriyar Nessabian; Mahmod Mahmoodzadeh, Mohammad Mahmoodi (Author)

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• Comparison of Classification Algorithm Performance in Predicting Customer Churn in Retail Stores Based on the RFM Model

  Mohammad Ghasemi Zadeh (Author); Seyed Abdollah Amin Mousavi; Mohammad Maleki Nia (Author)

  1-19

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• Designing a Model of the Relationship Between Advertising Content Risks in Social Networks

  Mahmoudreza Modarresi (Author); Mahsa Akbari; Younos Vakil Alroaia (Author)

  1-15

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• Examining the Effect of Parallel Market Volatility and Deposit Breakage Rates on Long-Term Bank Deposits with the Aim of Estimating the Optimal Investment Portfolio

  Alireza Abbasian, Seyyed Kazem Chavoshi (Author); Fallah Shams Mir Feiz; Reza Gholami Jamkarani (Author)

  158-175

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• Identifying the Influential Components of the Taxpayer Participation Model for Tax Policy-Making in the Iranian Tax Administration

  Rahim Asgarzadeh (Author); Seyed Hamed Hashemi; Petro Sepehri (Author)

  1-13

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• Sentiment Analysis of Customer Opinions in Iran: A Systematic Review

  Azra Nezhadfathi, Ghasem Bakhshandeh, Maryam Darvishi (Author)

  1-15

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• Empirical Analysis of the Impact of Macroeconomic Variables on the Performance of Factor Investment Strategies (Smart Beta) in the Iranian Capital Market

  Reza Tehrani (Author); Amirhossein Khaleghi Targhi

  1-14

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• A Model of Electronic Banking Services’ Impact on Iraq’s Financial System Development

  Ghadeer Hamid Shakir (Author); Mahdi Madanchi Zaj; Hamidreza Kordlouie (Author)

  1-20

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• Forecasting the Prices of Selected Cryptocurrencies Using Various Machine Learning Algorithms

  Mohammadkazem Mohtashami zadeh

  1-13

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• Proposing Regression and Machine Learning Methods and Auto-Regressive Integrated Moving Average Time Series in Predicting the Price of Ripple Digital Currency

  Alireza Gharibshahian; Mohammad Reza Dehghani (Author)

  1-10

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• Liquidity Management Strategies under Conditions of Economic Uncertainty

  Meisam Khodabakhsh

  1-14

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• Integration of the Modern Bioeconomy into Macroeconomics (A Scientometric Study)

  Ali Abed Mangood Albdairi (Author); Seyed Kamal Sadeghi

  1-15

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• The Impact of Big Data–Driven Dynamic Pricing Strategies on Purchase Behavior, Customer Satisfaction, and Repurchase Intention in Iranian Online Retail Stores Considering the Moderating Role of Customer Trust in the Platform

  Alireza Khanali; Sina Moeini (Author)

  1-13

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• Self-Financing Management in Non-Governmental Schools: Resources, Challenges, and Practical Strategies of Principals

  Fatemeh Izadiyan (Author); Mohammad Ali Nadi; Mohsen Amini Khozani (Author)

  1-15

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• Prediction of Capital Market Trends in Volatile Periods through Modeling Investors’ Financial Behavior Based on a Genetic Algorithm

  Iman Hedayati (Author); Alireza Ghiyasvand; Farid Sefaty (Author)

  1-17

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• The Impact of Investor Sentiment on Portfolio Optimization in the Tehran Stock Exchange and Cryptocurrency Markets

  Soroush Nourollahi (Author); Nader rezaei; Ali Jafari, Asgar Pakmaram (Author)

  1-21

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• Presenting an Assurance Model for Sustainability Reporting Based on the Grounded Theory Approach

  Jamileh Seyed Momeni (Author); Sasan Mehrani; Saeid Homayoun (Author)

  1-15

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• Threshold Effect of Financial Stress in the Relationship Between Global Crude Oil Price Volatility Spillovers and the Base Metals Market of Listed Companies

  Seyed Mohamad Hasani (Author); Marjan Damankeshideh; Amir Reza Keyghobadi, Seyed Nematollah Mousavi (Author)

  1-15

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• Examining the Interaction Between Financial Literacy and Financial Risk Tolerance with Emphasis on the Moderating Effect of Financial Intelligence

  Moein Shahmohammadi (Author); Soheila Torgheh; Mohammad Khatiri (Author)

  1-16

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• Developing a Tax Audit Model with an Emphasis on Organizational Tax Compliance

  Mohammad Kiasati (Author); Mehrdad Ghanbari; Forouzan Mohammadi Yarijani , Maryam Nouraei (Author)

  1-15

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• A Comparative Analysis of XGBoost and DNN in Online Payment Fraud Detection under Extreme Class Imbalance: A Cost-Sensitive Optimization Approach Based on the F3-Score

  Farhad Sadri; Amir Sajad Mohamadi , Ariana Gholami (Author)

  1-15

• Providing a Framework for Auditors’ Metacognitive Beliefs and Examining Their Impact on Ethical Decision-Making in the Auditing Profession

  Fatemeh Fallah (Author); Mehdi Khalilpour; Javad Ramezani (Author)

  1-17

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• Threshold Effects of Financial Stress on the Relationship Between Oil Price Volatility and the COVID-19 Crisis on Stock Return Volatility in Pharmaceutical Companies Listed on the Tehran Stock Exchange

  Negar Ehtemami (Author); Lotf Ali Agheli; Kambiz Peykarjou (Author)

  1-19

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• Examining the Nonlinear Asymmetric Effects of Tax Revenues on Financial Development in Iran: Hatemi-J Asymmetric Causality and NARDL Analysis

  Ahmed Obaid Ali Al-Tameemi (Author); Sakineh Sojoodi; Mohammad Mahdi Barghi Oskooee (Author)

  1-15

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• Financial Stability Risk and Determining the Difference in Investment Horizons Between Passive and Active Investors: A Portfolio-Based Leptokurtic Distribution Test

  Vahid Mirzayee (Author); Mohammadreza Abdoli; Nasrin Salehi, Hasan Valiyan (Author)

  1-21

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• Identifying the Determinants of Financial Statement Restatements Using Artificial Intelligence

  Masood Askarzadeh (Author); Karim Nakhaei; Habibollah Nakhaei , Mohammadreza Gholamzadeh (Author)

  1-17

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• Designing and Explaining a Model for Promoting a Circular Economy in the Country’s Manufacturing Industries with an Islamic Economic Approach (Mixed Approach)

  Amin Qobadi (Author); Fatemeh Zandi; Parvaneh Salatin (Author)

  1-15

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• Integrated Analysis of Industry 4.0 Technologies in Warehouse Management of Chain Stores Based on the BWM-TOPSIS Technique

  Amirmohammad Shirani, Mansour Momeni (Author); Fatemeh Saghafi

  1-16

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• Development of a Dynamic Spatial Durbin Model with Generalized Common Effects (SDM-DPD(GCE)) to Examine the Impact of Macroeconomic Indicators on Housing Prices in Iran

  Mahyar Ramezankhani (Author); Albert Boghosian

  1-19

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• The Relationship Between Financial Managers’ Leadership Style and the Quality of Financial Reporting in Organizations

  Sima Kalateh (Author)

  1-14

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• Validation of the Stress Management Training Model on Audit Quality

  Mahmoud Salariyeh Kouhi (Author); Mohammad Mahmoodi; Abbasali Haghparast, Hamed Ahmadzade (Author)

  1-16

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• Estimating the Underground Economy Using Fuzzy Indexation and the MIMIC Model within a SEM Framework

  Javad Vasheghani (Author); Fatemeh Zandi; Majid Afsharirad , Mohammad Khezri (Author)

  1-19

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• Financial Inclusion and Financial Stability in Selected MENA Countries: An Analysis of the Long-Run Relationship Using the Panel ARDL Approach

  Haleemah Kadhim Khudhair Altameemi; Jafar Haghighat, Mohamad Reza Salmani Bishak (Author)

  1-14

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• The Relationship Between Abnormal Audit Fees and Future Stock Price Crash Risk: An Audit Quality Approach

  Seyyed Amirreza Jalilzadeh Shirvani

  1-14

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• Identifying Key Factors and Drivers Affecting Sustainable Auditing Based on Sustainability Reporting

  Morteza Habibizadeh (Author); Masoud Taherinia; Azar Moslemi, Mehdi Khorramabadi (Author)

  1-15

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• Studying the Impact of Business Ethics on Auditors' Psychological Conditions

  Raad Karim Dakhil Dakhil, Hassan Zalaghi, Mohsen Khotanlou (Author)

  1-13

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• A Meta-Synthesis of Studies on Forecasting the Yield Curve of Islamic Treasury Bills in the Iranian Economy and the Development of a Conceptual Forecasting Framework

  Maryam Haghparast (Author); Ali Saeedi; Moslem Peymany Foroushani (Author)

  1-18

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• The Impact of Exchange Rate Policies and Liquidity Creation on Macroeconomic Variables: A DSGE Model Approach

  Seyed Afshin Mosavi (Author); Sara Ghobadi; Bahar Hafezi, Yazdan Gudarzi Farahani (Author)

  1-17

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• Estimation and Validation of the Strategic Business Innovation Model Through the Application of Demand Leverage and Supply Chain in Dynamic Ecosystems

  Sanaz Masoumi (Author); Ahmad Reza Kasraee; Mahmod Mohammadi (Author)

  1-17

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• Threshold Effects of Government Governance Quality on the Relationship Between Culture, Economic Freedom, Oil Volatility Spillovers, and Tax Avoidance in Selected Oil-Producing Countries

  Aref Shajarati (Author); Marjan Daman Keshideh; Majid Afshari Rad, Shahriar Nessabian (Author)

  1-18

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• Developing Big Data Analytics, Diagnostic, and Forensic Accounting Skills among Generation Z Accountants

  Mohammad Hadi Darehzereshki

  1-17

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• The Impact of FinTech Financing Announcement Events on the Stock Prices of Traditional Banks

  Mehdi Haji Bagheri (Author); Majid Dadashi Nasab; Mohammad Ebrahim Hasan Khani, Leila Nazari (Author)

  1-18

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• The Effect of Halo Bias on Auditor Professional Judgment: Examining the Moderating Role of Self-Esteem

  Ebrahim Enayatpour Shiadeh, Ali Akbar Ramezani, Saeid Ahmad Khosravi (Author)

  1-11

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• Explaining the Value Chain of Social Responsibility Outcomes: From Ethical Maturity to Organizational Excellence: An Interpretive-Structural Approach

  Leila Kooshki (Author); Alireza Azarberahman; Mohammadreza Razdar (Author)

  1-21

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• Analysis of Factors Affecting Professional Accountants’ Resistance to the Implementation of Artificial Intelligence and Its Consequences for Financial Digital Transformation

  Hossein Keikhaei

  1-19

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• Housing Leverage as a Catalyst or Constraint for Entrepreneurship: Micro-Level Evidence from the U.S. Economy

  Mohsen Khalili Dermani

  1-19

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• Designing a Model for Stock Price Prediction Based on the Integration of Machine Learning Models

  Farhang Sahabi, Mehdi Zeynali, Yagoub Alavimatin (Author)

  1-21

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• A Financial Engineering Approach to Cryptocurrency Portfolio Risk Management Using Copula-GARCH Models, Extreme Value Theory, and Machine Learning

  Hooshmand Mahdavi; Hiedar Foroughnejad , Mohammad Sadri (Author)

  1-18

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• Designing a Model for Enhancing Audit Quality Based on Auditors’ Managerial Characteristics

  Mohammad Ali Shamohammadi (Author); Hamid Rostami Jaaz; Zakvan Imani, Mohammad Hossein Ranjbar (Author)

  1-15

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• Presentation of an Artificial Intelligence-Based Auditing Services Model with an Emphasis on Customer Trust: Theme Analysis and Single-Layer Perceptron Neural Network

  Toktam Javidi (Author); Karim Nakhaei; Habibollah Nakhaei , Mohammadreza Gholamzadeh (Author)

  1-13

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• Investor Sentiment and Cryptocurrency Market Volatility: Evidence from High-Frequency Digital Asset Data

  Mehdi HosseinyFarzad

  1-18

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• Explaining Dividend Policy Based on Investors’ Behavioral Indicators: A Structural Equation Modeling Approach

  Somayeh Sheikhalishahi (Author); Habibollah Nakhaei; Karim Nakhaei (Author)

  1-16

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• Factors Affecting Green Innovation with an Emphasis on Digital Finance: A Case Study of OPEC Member Countries

  Farah Hameed Fakhir Alhashimi; Seyed Kamal Sadeghi , Mohsen Ebadalahan Kavich (Author)

  1-18

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• Dynamic Modeling of Financial Health in Emerging Banking Systems: Evidence from Iraqi Banks Using GMM and Panel Data Techniques

  Hussein Kamel Hussein, Ezatollah Abbasian, Islam Fakher (Author)

  1-16

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• Modeling the Determinants of Public Budgeting Effectiveness in Oil-Dependent Economies: Evidence from Iraq Using Dynamic Panel Data

  Jecup Raham Mohamed (Author); Ezatollah Abbasian; Islam Fakher (Author)

  1-19

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• Determinants of Bank Risk-Taking: The Role of Regulation, Competition, and Financial Disclosure

  Jinan Haleem Sharhan, Ezatollah Abbasian, Islam Fakher (Author)

  1-19

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• A Contextualized Econometric Model for Fraud Risk Assessment in Financial Statement Audits: Evidence from Iraqi Commercial Banks

  Abbas Hakim Majhool (Author); Ezatollah Abbasian; Islam Fakher (Author)

  1-20

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• Algorithmic Transparency in Digital Marketing: Exploring the Ethical Challenges of Bias

  Zeinab Sedaghatian

  1-19

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• Designing a Conceptual Model of the Impact of Signals Embedded in Fake News on the Cryptocurrency Market

  Hamideh Tabatabaei (Author); Seyed Mahmoud Reza Mortazavi; Shadi Zabet (Author)

  1-27

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• Developing a Value-Creating Accounting Model

  Mirsaeed Mousavi (Author); Mohammad Reza Pourali; Seyed Fakhreddin Fakhrehosseini, Mehrdad Goleyjani (Author)

  1-15

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

  Mahsa Yousefnejad (Author); Fatemeh Sarraf; Farzaneh Beikzadeh Abbasi, Gholam Hasan Taghi Nataj Malekshah (Author)

  1-17

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• The Role of Bank-Affiliated Directors in Monitoring Earnings Management and Improving Financial Reporting Quality: Evidence from Banks Listed on the Iraq Stock Exchange

  Majid Gazi Hasan (Author); Javad Rezazade; Sahar Sepasi (Author)

  1-20

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• The Role of Modern Technologies (Mixed-Integer Linear Programming, Big Data Analytics, and Artificial Intelligence) in Improving Resource Allocation, Cost Accounting Accuracy, and Production Scheduling in Iraqi Industrial Companies: An Informationalism Approach

  Ammar Alameri (Author); Javad Rezazade; Sahar Sepasi (Author)

  1-29

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• The Moderating Role of Accounting Conservatism in the Relationship Between Tax Avoidance and Real Earnings Management

  Hadeel Mohammed Noaman Alsultani (Author); Sahar Sepasi; Vahid Mohammadrezakhani Zohroudi (Author)

  1-16

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• Validation and Prioritization of Drivers Affecting the Implementation of a Blockchain-Based Tax Policy Model: An Integrated Approach Using Structural Equation Modeling and Multi-Criteria Decision-Making Techniques

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