Operational and Performance Research in Accounting and Auditing

Operational and Performance Research in Accounting and Auditing

A
  • Ahmadi Zarnagh, Fatemeh The Effect of Board Gender Diversity on Corporate Social Responsibility Disclosure: The Moderating Role of Political Connection [Volume 5, Issue 1, 2025, Pages 53-70]
  • Akhondi, Majid Agency Theory and Corporate Tax Compliance: Empirical Evidence from Tehran Stock Exchange [Volume 1, Issue 4, 2018, Pages 75-98]
  • Aliakbarian, Narges Mechanisms of corporate governance and fixed asset revaluation [Volume 2, Issue 4, 2018, Pages 55-79]
  • Amrolahi, Mohammad Reza The Moderating Role of Institutional Ownership in the Relationship Between Board of Directors’ Characteristics and Financial Performance [Volume 5, Issue 2, 2025, Pages 63-80]
  • Anvari, Ebrahim An Investigation into the Effects of Insolvency and Capital Structure on comparability of financial statements [Volume 3, Issue 1, 2018, Pages 33-55]
  • Armoonmanesh, Zeynab An Investigation into the Effects of Insolvency and Capital Structure on comparability of financial statements [Volume 3, Issue 1, 2018, Pages 33-55]
B
  • Babaee Sadaghiyanie, Javad The impact of cash holdings and debt financing of the sensitivity of investment to cash flow with an emphasis on financial constraints [Volume 1, Issue 2, 2017, Pages 156-189]
  • Babaei Kelarijani, Maedeh The Evaluation Accuracy of Heuristic Algorithms and Logistic Regression to Predict the Type of Independent Auditor's Report [Volume 1, Issue 4, 2018, Pages 39-73]
  • Babajani,, Jafar Identification of components effective on the current state and future of the auditing professions’ social status in Iran: Understanding the impact of technology in audit [Volume 5, Issue 1, 2025, Pages 15-32]
  • Bahramlofard, Amin Impact of ownership structure on bank performance [Volume 1, Issue 3, 2017, Pages 9-38]
  • Barikani, Mahsa Investigating the relationship between CEO power, firm risk-taking and the role of ownership concentration [Volume 3, Issue 2, 2019, Pages 83-104]
  • Baruni, Sara The moderating effect of ownership structure on the relationship between conservatism and financial reporting readability [Volume 5, Issue 1, 2025, Pages 95-110]
  • Barzegar, Elaheh Investigating the Effect of Manager’s cognitive Styles and Data Visualization on the Preparation of Management Accounting Reports and Decision-making Process [Volume 1, Issue 4, 2018, Pages 199-224]
  • Barzegar, Ghodratallah Requirements, Challenges and Implications of Sustainability Reporting Assurance with Principal Component Analysis Method (PCA) [Volume 5, Issue 3, 2025, Pages 130-158]
  • Bazrafshan, Ameneh The Role of Auditory and Visual Neurological Disorders in Auditors’ Professional Skepticism [Volume 5, Issue 4, 2025, Pages 1-20]
  • Borzoian, Samad The role of audit committee attributes in corporate sustainability reporting [Volume 3, Issue 2, 2019, Pages 105-133]
  • Borzoian, Samad Quality of Disclosure of Accounting Information and Institutional Investors' Holdings During Market Downturn [Volume 4, Issue 1, 2020, Pages 57-87]
  • Bozorgmahrian, Shahrokh The Impact of Accounting Conservatism on Debts Combination and the Company’s Growth with Emphasis on the Corporate Governance [Volume 2, Issue 2, 2018, Pages 141-164]
C
  • Chenari, Hassan review [Volume 4, Issue 1, 2020, Pages 1-6]
  • Chenari, Hassan Artificial Intelligence Approach in Analysis of Management Ability Capital Markets Business [Volume 4, Issue 1, 2020, Pages 9-36]
  • Chenari, Hassan Critical Accounting Estimate Disclosures and the Predictive Value of Earnings [Volume 4, Issue 1, 2020, Pages 37-55]
D
  • Dahmarde Ghaleno, Mohsen Comparative study on the value relevance of annual and intermediate financial statements (with emphasis on quarterly, six-month and nine-month financial statements) [Volume 2, Issue 2, 2018, Pages 57-86]
  • Darabi, Roya review [Volume 4, Issue 1, 2020, Pages 1-6]
  • Darabi, Roya Artificial Intelligence Approach in Analysis of Management Ability Capital Markets Business [Volume 4, Issue 1, 2020, Pages 9-36]
  • Darabi, Roya The Effect of Human Capital and Structural Capital on Asset Quality and Liquidity of Iranian Banks-A Qualntile Approach [Volume 5, Issue 2, 2025, Pages 1-16]
  • Didar, Hamzeh The Role of Management Behavioral Strains on Stakeholders Management Emphasizing the Moderating Effect of Corporate Governance Quality [Volume 3, Issue 1, 2018, Pages 75-101]
  • Doaei, Meysam Auditing and Corporate Social Responsibility: A Bibliometric Analysis of Research Trends and Developments [Volume 5, Issue 3, 2025, Pages 70-106]
E
  • Eghdami, Elham Investigating the nonlinear relationship between capital structure and firm's size with profitability and dividend policy for firms listed in Tehran stock exchange [Volume 3, Issue 1, 2018, Pages 9-32]
F
  • Fadaei, Morteza The Evaluation Accuracy of Heuristic Algorithms and Logistic Regression to Predict the Type of Independent Auditor's Report [Volume 1, Issue 4, 2018, Pages 39-73]
  • Faraji, Omid The Effect of Board Gender Diversity on Corporate Social Responsibility Disclosure: The Moderating Role of Political Connection [Volume 5, Issue 1, 2025, Pages 53-70]
G
  • Gholami Jamkarani, Reza Affecting factors on online investments in shares between iranian men and women [Volume 2, Issue 1, 2018, Pages 135-158]
H
  • Hajian, Najmeh Mechanisms of corporate governance and fixed asset revaluation [Volume 2, Issue 4, 2018, Pages 55-79]
  • Hajiha, Zohreh Critical Accounting Estimate Disclosures and the Predictive Value of Earnings [Volume 4, Issue 1, 2020, Pages 37-55]
  • Hamidi, Elham The role of intangible assets and liabilities in firm performance [Volume 3, Issue 2, 2019, Pages 135-155]
  • Hejazi, Rezvan Nonlinear Relationship between CEO Power and Capital Structure [Volume 2, Issue 1, 2018, Pages 9-26]
  • Hejazi, Rezvan Investigation the relationship between firm’s specific determinants and capital structure with emphasis on the role of sanction. [Volume 3, Issue 2, 2019, Pages 9-34]
J
  • Jafari, Fatemeh The Impact of the moderating role of product market competition on the relationship between financial leverage and innovation performance in companies listed on the Tehran Stock Exchange [Volume 4, Issue 1, 2020, Pages 89-113]
  • Jafari, Fatemeh Examining the relationship between interim audit and Final audit on auditor's report lag, restatements of financial statements and audit fees [Volume 5, Issue 2, 2025, Pages 17-32]
  • Jafarijam, Hossein Comparative study on the value relevance of annual and intermediate financial statements (with emphasis on quarterly, six-month and nine-month financial statements) [Volume 2, Issue 2, 2018, Pages 57-86]
  • Jafari Jozani, Nahid Quality of Disclosure of Accounting Information and Institutional Investors' Holdings During Market Downturn [Volume 4, Issue 1, 2020, Pages 57-87]
  • Jamalianpour, Mozafar The impact of Industry 4.0 and the intention to use artificial intelligence on accounting tasks: A case study of Ofogh Kourosh Company [Volume 5, Issue 4, 2025, Pages 73-94]
  • Jamalianpour, Mozaffar The moderating effect of ownership structure on the relationship between conservatism and financial reporting readability [Volume 5, Issue 1, 2025, Pages 95-110]
  • Jamei, Reza Investigating Effective Factors on Users’ Resistance to Apply Accrual Accounting System at Medical Science Universities in Iran [Volume 2, Issue 2, 2018, Pages 87-120]
  • Jokar, Hossein Investigating the effect of the quality audit on the accounting information quality and information uncertainty [Volume 1, Issue 4, 2018, Pages 123-154]
K
  • Khazen, Atena Studying auditors views about their role in preventing, detecting and reporting fraud [Volume 2, Issue 4, 2018, Pages 9-31]
  • Kordestani, Gholamreza Investigating sustainable income sources of Hamedan municipality and providing a model for stabilizing income sources and providing financial resources in municipalities: the case study of Hamedan municipality [Volume 5, Issue 2, 2025, Pages 81-104]
L
  • Lari Dashtbayaz, Mahmoud The effect of emotional intelligence on the investor portfolio performance [Volume 1, Issue 3, 2017, Pages 99-119]
M
  • Maftounian, Mohsen The Evaluation Accuracy of Heuristic Algorithms and Logistic Regression to Predict the Type of Independent Auditor's Report [Volume 1, Issue 4, 2018, Pages 39-73]
  • Mahmoodie Deh Alinaghi, Maedeh The role of intangible assets and liabilities in firm performance [Volume 3, Issue 2, 2019, Pages 135-155]
  • Malekian kale Basti, Esfandiar An investigation of the interaction relationship between Information asymmetry and Earning management in the listed companies of (TSE ) by the simultaneous equation method ( 3SLS) [Volume 2, Issue 2, 2018, Pages 35-55]
  • Malekian kale Basti, Esfandiar An investigation of the interaction relationship between tax avoidance and Information asymmetry in the listed companies of (TSE ) by the simultaneous equation method ( 3SLS) [Volume 3, Issue 1, 2018, Pages 123-143]
  • Mashayekhi, Bita The Effect of Board Gender Diversity on Corporate Social Responsibility Disclosure: The Moderating Role of Political Connection [Volume 5, Issue 1, 2025, Pages 53-70]
  • Mashayekhi, Bita The Moderating Role of Institutional Ownership in the Relationship Between Board of Directors’ Characteristics and Financial Performance [Volume 5, Issue 2, 2025, Pages 63-80]
  • Mazaheri, Esmaeil An Investigation into the Effects of Insolvency and Capital Structure on comparability of financial statements [Volume 3, Issue 1, 2018, Pages 33-55]
  • Mehrabanpour, Mohammadrza Examining the relationship between the social capital of the CEO as a functional effective factor and awareness of the stock price and risk taking of the company [Volume 5, Issue 3, 2025, Pages 43-69]
  • Minaei, Saeid The role of audit committee attributes in corporate sustainability reporting [Volume 3, Issue 2, 2019, Pages 105-133]
  • Miri Ashtiani, Alireza The Moderating Role of Institutional Ownership in the Relationship Between Board of Directors’ Characteristics and Financial Performance [Volume 5, Issue 2, 2025, Pages 63-80]
  • MOHAMMADI, NAHID the effect of sticky of manager's exceptions on earnings quality [Volume 2, Issue 4, 2018, Pages 81-102]
  • Mohammadimehr, Javad Examining the relationship between the social capital of the CEO as a functional effective factor and awareness of the stock price and risk taking of the company [Volume 5, Issue 3, 2025, Pages 43-69]
  • Moharamzadeh, Nahid The Effectiveness of the Audit Committee and Audit Quality: The Empirical Test of the Supervisory Approach [Volume 1, Issue 4, 2018, Pages 177-198]
  • Moradzadeh Fard, Mahdi The Effectiveness of the Audit Committee and Audit Quality: The Empirical Test of the Supervisory Approach [Volume 1, Issue 4, 2018, Pages 177-198]
  • Mousavi, MirHossein Investigation the relationship between firm’s specific determinants and capital structure with emphasis on the role of sanction. [Volume 3, Issue 2, 2019, Pages 9-34]
N
  • Najafi, Ghasem Investigating Effective Factors on Users’ Resistance to Apply Accrual Accounting System at Medical Science Universities in Iran [Volume 2, Issue 2, 2018, Pages 87-120]
  • Nasseri, Ahmad Comparative study on the value relevance of annual and intermediate financial statements (with emphasis on quarterly, six-month and nine-month financial statements) [Volume 2, Issue 2, 2018, Pages 57-86]
  • Nazari, Saeideh The Effect of Board Gender Diversity on Corporate Social Responsibility Disclosure: The Moderating Role of Political Connection [Volume 5, Issue 1, 2025, Pages 53-70]
  • Norouzi, Mohammad The Effectiveness of the Audit Committee and Audit Quality: The Empirical Test of the Supervisory Approach [Volume 1, Issue 4, 2018, Pages 177-198]
P
  • Pajoohi, Mohammad Reza The Impact of the moderating role of product market competition on the relationship between financial leverage and innovation performance in companies listed on the Tehran Stock Exchange [Volume 4, Issue 1, 2020, Pages 89-113]
  • Parsaei, Mona Enterprise Risk Management and Capital Market Reaction [Volume 5, Issue 4, 2025, Pages 21-45]
  • Piri Sagharloo, Mahdi Financial managers and Auditor Independence [Volume 2, Issue 3, 2018, Pages 9-32]
  • Piri Sagharloo, Mahdi Users' understanding of the applicability of Tehran Municipality's comprehensive financial system [Volume 5, Issue 1, 2025, Pages 1-14]
  • Piry, Parviz Agency Theory and Corporate Tax Compliance: Empirical Evidence from Tehran Stock Exchange [Volume 1, Issue 4, 2018, Pages 75-98]
  • Pouraghajan, Amirreza The moderating effect of ownership structure on the relationship between conservatism and financial reporting readability [Volume 5, Issue 1, 2025, Pages 95-110]
  • Pourgholamali, Mohammad The Effect of Human Capital and Structural Capital on Asset Quality and Liquidity of Iranian Banks-A Qualntile Approach [Volume 5, Issue 2, 2025, Pages 1-16]
  • Pourgholamreza, Neda The role of audit report lag on the relationship between auditor industry specialization and audit fees [Volume 5, Issue 3, 2025, Pages 107-129]
  • Pourjam, Pouria Investigating the moderating role of ethical culture on the relationship between the efficiency of internal audit performance and the effectiveness of internal controls in listed companies under the Shasta group [Volume 5, Issue 4, 2025, Pages 118-143]
Q
  • Qaderi, Bahman Agency Theory and Corporate Tax Compliance: Empirical Evidence from Tehran Stock Exchange [Volume 1, Issue 4, 2018, Pages 75-98]
R
  • Rahimian, Nezameddin Relationship between Accruals and Audit Opinion [Volume 1, Issue 2, 2017, Pages 37-64]
  • Rahimian, Nezamoddin Studying auditors views about their role in preventing, detecting and reporting fraud [Volume 2, Issue 4, 2018, Pages 9-31]
  • Rahimi Baghabrishami, Mansour ali Investigating the moderating role of ethical culture on the relationship between the efficiency of internal audit performance and the effectiveness of internal controls in listed companies under the Shasta group [Volume 5, Issue 4, 2025, Pages 118-143]
  • Rajabdorri, Hossein Information Disclosure of Social Responsibility, Environmental Sensitivity and Cash Holdings [Volume 2, Issue 2, 2018, Pages 121-140]
  • Rajabdorri, Hossein The Relationship Between the Overvalued Equity and Stock Price Crash Risk [Volume 2, Issue 3, 2018, Pages 133-157]
  • Rajabdorri, Hossein Investigation of the Relationship between the Audit Committee's Specifications and the Earning Quality with the Role of Audit Quality in Centralized Firms [Volume 2, Issue 4, 2018, Pages 33-54]
  • Rezaei, Farzin The effect of political relations with the government on the relationship between ownership structure and tax avoidance [Volume 2, Issue 3, 2018, Pages 33-57]
S
  • Saadati, Ehsan Investigating the nonlinear relationship between capital structure and firm's size with profitability and dividend policy for firms listed in Tehran stock exchange [Volume 3, Issue 1, 2018, Pages 9-32]
  • Salari, hasan Developing and compiling a model for the role of internal and independent auditors' interaction on the moral courage of internal auditors [Volume 5, Issue 3, 2025, Pages 1-17]
  • Sedighi, Aabdolmajid Identification of components effective on the current state and future of the auditing professions’ social status in Iran: Understanding the impact of technology in audit [Volume 5, Issue 1, 2025, Pages 15-32]
  • Shahbazi, Vahid Investigating sustainable income sources of Hamedan municipality and providing a model for stabilizing income sources and providing financial resources in municipalities: the case study of Hamedan municipality [Volume 5, Issue 2, 2025, Pages 81-104]
  • Shah-Sahebi, Seyed Mostafa review [Volume 4, Issue 1, 2020, Pages 1-6]
  • Shah-Sahebi, Seyed Mostafa Artificial Intelligence Approach in Analysis of Management Ability Capital Markets Business [Volume 4, Issue 1, 2020, Pages 9-36]
  • Shamsfard, Mehrnoush The moderating effect of ownership structure on the relationship between conservatism and financial reporting readability [Volume 5, Issue 1, 2025, Pages 95-110]
  • Sharifi Khaksari, Negin The Role of Auditory and Visual Neurological Disorders in Auditors’ Professional Skepticism [Volume 5, Issue 4, 2025, Pages 1-20]
  • Soleimani Amiri, Gholamreza The role of audit report lag on the relationship between auditor industry specialization and audit fees [Volume 5, Issue 3, 2025, Pages 107-129]
  • Soroush, Amir Affecting factors on online investments in shares between iranian men and women [Volume 2, Issue 1, 2018, Pages 135-158]
T
  • Taghavi Fard, Mohammad Taghi Relationship between Accruals and Audit Opinion [Volume 1, Issue 2, 2017, Pages 37-64]
  • Taheri, Mandana Operational Performance of Firms and its Relationship with Government Support and Intellectual Capital in Firms Listed in the Tehran Stock Exchange [Volume 5, Issue 2, 2025, Pages 33-46]
  • Tahriri, Arash Investigating the nonlinear relationship between capital structure and firm's size with profitability and dividend policy for firms listed in Tehran stock exchange [Volume 3, Issue 1, 2018, Pages 9-32]
  • Talei Gharegheshlaghi, Zahra The Role of Management Behavioral Strains on Stakeholders Management Emphasizing the Moderating Effect of Corporate Governance Quality [Volume 3, Issue 1, 2018, Pages 75-101]
V
  • Vaez, Seyyed Ali An Investigation into the Effects of Insolvency and Capital Structure on comparability of financial statements [Volume 3, Issue 1, 2018, Pages 33-55]
  • Vakilifard, Hamidreza The Impact of Accounting Conservatism on Debts Combination and the Company’s Growth with Emphasis on the Corporate Governance [Volume 2, Issue 2, 2018, Pages 141-164]
Y
  • Yousefiasl, Farzaneh The role of Audit Quality and Cultural Influence on Earnings Management in Companies with Excessive Free Cash Flow: Evidence from Tehran Stock Exchange [Volume 3, Issue 1, 2018, Pages 103-122]
Z
  • Zamani, Leila The role of audit committee attributes in corporate sustainability reporting [Volume 3, Issue 2, 2019, Pages 105-133]
  • Zamani, Leila Quality of Disclosure of Accounting Information and Institutional Investors' Holdings During Market Downturn [Volume 4, Issue 1, 2020, Pages 57-87]
  • Zamanianfar, Leila The Impact of Accounting Conservatism on Debts Combination and the Company’s Growth with Emphasis on the Corporate Governance [Volume 2, Issue 2, 2018, Pages 141-164]
  • Zaree, Sonya Investigating the Effect of Manager’s cognitive Styles and Data Visualization on the Preparation of Management Accounting Reports and Decision-making Process [Volume 1, Issue 4, 2018, Pages 199-224]
  • Zarei, Hamid Comparative study on the value relevance of annual and intermediate financial statements (with emphasis on quarterly, six-month and nine-month financial statements) [Volume 2, Issue 2, 2018, Pages 57-86]