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]
  • 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]
B
  • 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]
  • 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, 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]
D
  • 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]
  • Doaei, Meysam Auditing and Corporate Social Responsibility: A Bibliometric Analysis of Research Trends and Developments [Volume 5, Issue 3, 2025, Pages 70-106]
F
  • 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]
J
  • 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]
  • 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]
K
  • 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]
M
  • 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]
  • 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]
  • 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]
  • 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]
N
  • 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]
P
  • Parsaei, Mona Enterprise Risk Management and Capital Market Reaction [Volume 5, Issue 4, 2025, Pages 21-45]
  • Piri Sagharloo, Mahdi Users' understanding of the applicability of Tehran Municipality's comprehensive financial system [Volume 5, Issue 1, 2025, Pages 1-14]
  • 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]
R
  • 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]
S
  • 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]
  • 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]
T
  • 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]