• Analyzing the Effect of Economic Sanctions on Monetary Variables of the Iranian Economy 

  Abdollahpour, Mahdi؛ Hashemi, Seyyed Farzad؛ Shahhosseini, Mohsen (2027-01-01)

  the present study has analyzed the effect of economic sanctions on monetary variables in the Iranian economy. In this regard, the structural autoregressive model has been used for the years 1979 to 2021. Based on the results ...

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• Presenting a Forensic Accounting Maturity Model at the Levels of Economic Enterprises, Judicial Processes, and the Government with a Focus on the Iranian Economy 

  vadizade, kazem؛ Jahanshad, Azita؛ Poorzamani, Zahra (2027-01-01)

  This research aims to present a Forensic accounting maturity model at the levels of economic enterprises, judicial processes, and the government, focusing on the Iranian economy based on the five-level Capability Maturity ...

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• The relationship between strategic management accounting and governance, social and environmental aspects of sustainable development reporting 

  mostafa faraj, Arina؛ mahmoodi khoshroo, omid؛ parvizi, behzad؛ fatemi, adel (2027-01-01)

  The expectations of different stakeholders from companies are changing. The information requested by them is no longer only profit and financial issues. They seek sustainable development. Therefore, the accounting ...

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• Recognition and Rating of Operationalization and Influencing Factors on Internal Audit Effectiveness in Ministry of Health and Medical Education by matrix mathematic calculations 

  jamshidi, sasan؛ Jamshidinavid, Babak؛ Ghanbari, Mehrdad؛ Khirollahi, Farshid (2027-01-01)

  Subject and Purpose of the Paper: Public sector should be expected not only to consider potentially influential factors of Internal auditing, but also to assess their actual impact in the public sector through well-defined ...

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• Presenting a Mediating Role Model of Spiritual Intelligence on the Relationship between Internal Auditors’ Perfectionism and Their Tendency to whistleblowing 

  Dadgar, Aboozar؛ Khanmohammadi, Mohammadhamed؛ Molaei, Esmaeel؛ Babaei Khalili, Javad؛ Mahmoudiyan dastnaee, Tahereh (2027-01-01)

  The present study was aimed at determining the effect of spiritual intelligence on the relationship between perfectionism traits of internal auditors and their tendency to whistleblowing, and formulating a model based on ...

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• Developing and Validation of an Audit Committee Competency Model and assessing Its Impact on Sustainability Reporting used a Mixed Exploratory Approach 

  Riahi, Fatemeh؛ Garkaz, Mansour؛ Eslami, Khadijeh؛ Matoufi, Alireza؛ Khozain, Ali (2027-01-01)

  One of the key factors in long-term business success is the effective implementation of a well-developed corporate governance framework. One of the most important pillars of this framework is the audit committee. Companies ...

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• Identifying and ranking factors affecting the development of digital financial literacy in technological businesses using the fuzzy ANP technique 

  Afshari, Navid؛ Rahnamay Roodposhti, Fereydon؛ Zomorrodian, Gholamreza (2027-01-01)

  This study Identifies and prioritizes the components of digital financial literacy using fuzzy network analysis. Having digital financial literacy helps individuals to step into this space with more confidence and take ...

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• Examining the effectiveness of machine learning models in predicting the type of price hits with the price limit of Tehran Exchange Securities stocks with an emphasis on the model Histogram Gradient Boosting 

  Khooniki, Mostafa؛ Nategh Golestan, Ahmad (2027-01-01)

  This study examines the prediction of the type of stock prices and the price limit using End-Of-Day information in the Tehran Stock Exchange market. By using the information of 65 stock during the period of February 2021 ...

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• The Production Diversity effect on Real and Nomial Income with VAR Model 

  mohammadi amidabadi, Sima؛ Yazdani, Saeed؛ Mohammadi-Nejad, Amir (2027-01-01)

  Diversifying in agriculture production helps to ensure the intake of essential nutrients needed for good health, and it is particularly important for households in diffrent areas. Diversification of farm production is ...

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• The effect of word-of-mouth communication and specialized characteristics on the financial behavior of investors: with the mediating role of demographic factors in emerging markets 

  Javanmard, Hadis؛ khodamipour, Ahmad؛ pourheidari, Omid (2027-01-01)

  Nowadays, investors' awareness of the stock markets has increased compared to the past. They are now in an environment where they have the power to buy and sell shares of many companies. Therefore, investors must choose ...

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• Audit Quality in Practice: A Study of Perceptions of Auditors, Audit Committee Members and Quality Inspectors 

  hadji, sanaz؛ Faghani Makrani, Khosro؛ Fazeli, Naghi (2027-01-01)

  Research Objective: To design a pragmatic or action-oriented model of audit quality based on the model of the Financial Reporting Council of England from the perspective of audit committee members, quality control reviewers, ...

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• Determining the Factors affecting Aircraft Lay-up Coverage in Iranian Aviation Industry with the Panel Data Approach 

  Farrokhi bahar, Mahmoud؛ Asgari, mohammadreza؛ Miri Lavasani, Mohammad Reza (2027-01-01)

  The aviation industry is a new and business industry that is rapidly changing and developing. Hence, its development and changes occur before ratification of relevant laws. For this reason, it is required to identify the ...

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• Presenting the model of internal audit in Iran with a pathological approach 

  Mohammadyari, Sajjad؛ jahanshad, azita؛ poorzamani, zahra (2027-01-01)

  Pathology of internal audit services can offer suggestions to enhance quality and added value to stakeholders while deciphering its roles. In this research, an attempt was made to describe the deficiencies in the effectiveness ...

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• The impact of IFRS on the initial public offerings (IPOs) underpricing in companies listed on the Tehran Stock Exchange 

  Mirshahhoseiny, Nasrin Sadat؛ moradi, zahra (2027-01-01)

  AbstractThe transition from domestic accounting standards, i.e. Generally Accepted Accounting Principles (GAAP), to International Financial Reporting Standards (IFRS) has significantly impacted financial reporting practices ...

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• Design of an Intelligent Model for Predicting Flight Safety Risk in the Approach Phase Using the BI.M-LSTM Algorithm 

  yahyavi, mansour؛ Toloie, Abbas؛ Afshar Kazemi, Mohammad Ali؛ radfar, reza (2027-01-01)

  The present article introduces a novel model, BI.M-LSTM, which integrates the BI algorithm with the Long Short-Term Memory (LSTM) neural network to predict flight safety risks during the approach phase. Although this phase ...

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• Modeling and simulation of non-linear fractional-order chaotic system of supply chain and financial model 

  Saeidi, Hadi؛ Hejazi, S. Reza؛ mohammadi, shaban (2027-01-01)

  The purpose of this paper is to investigate modeling and optimal control of nonlinear fractional order chaotic system of supply chain and financial system. Modeling approach of differential equations with fractional ...

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• Explaining the factors affecting the profitability of pharmaceutical companies with an emphasis on the conditions of risk and crisis 

  saleh, seyed reza؛ mohammadi, attaollah؛ mahmoodi khoshroo, omid (2026-09-01)

  In recent years, companies have always faced various risks and crises. The Covid-19 virus, which started in China in 2019, spread all over the world and affected all global markets. This virus has created many economic and ...

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• Identifying The Determining Factors of the Financing Model of Small and Medium Companies in the Stock Exchange 

  Vahdani, Asma؛ ma'toufi, alireza؛ Garkaz, Mansoor؛ Khozein, Ali (2026-06-01)

  The purpose of these factors is to determine the financing model of small and medium companies in the stock exchange and to examine their relationships. It should be mentioned that this article is taken from the doctoral ...

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• Identification and Evaluation of Practical Technical Analysis Strategies in the Iranian Stock Market 

  Ojaghi, Mohammad Amin؛ Tamimi, Mohammad؛ Nasiri, Saeed؛ Basirat, Mehdi (2026-06-01)

  The aim of this research is to identify and evaluate practical technical analysis strategies in the Iranian capital market. To identify the strategies, a comprehensive search was conducted using the NoorMagz, IranDoc, and ...

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• Presenting the model of collective financial provision risk in art Projects 

  Dehghani, Mina؛ Hemmati, Hoda؛ farahbakhsh, neda (2026-06-01)

  The purpose of this research is to present the model of collective financial provision risk in art projects. The current research community was formed by managers and experts of construction engineering organizations based ...

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